From time to time, people will ask questions or make statements about the school districts financial reserves. The district follows the law and board policies that govern the funding and use of reserves. This helps maintain the strong financial condition of the district. 

Fund balance is the difference between the district's revenues and expenditures each fiscal year. Fund Balance can be either a positive (revenues exceed expenditures) or negative (expenditures exceed revenues) amount.

When fund balance is positive at the end of a fiscal year, the remaining funds may be retained by the district in a variety of reserve accounts. The specific reserves and target funding amounts are set by Policy. In addition, a Reserve Plan is prepared each year to assist with managing the district's reserves.

Cumulatively, the sum of all the district's reserve accounts may also be referred to as Fund Balance. 

• List of all available reserves
• Reserve Plan as of June 2025
• Fund Balance and Reserve Balances as of June 30, 2024