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Home / Other Expenditures and Financing Uses / PDE account 5900

Budgetary Reserve

$300,000

2026-2027

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Budgetary Reserve is not an expenditure function or account. It is strictly a budgetary account. This account will not display on the Annual Financial Report. In addition to the appropriations, it is a sound management practice to provide for operating contingencies through a BUDGETARY RESERVE. Experience indicates that there are certain variables over which control is impossible regardless of the care with which the budget is prepared. These variables include unpredictable changes in the costs of goods and services, and the occurrences of events which are vaguely perceptible during the time of budget preparations, but which nevertheless, may require expenditures by the LEA during the year for which the budget is being prepared. Even though the operating contingencies for which provision is being made may contain certain unknowns, the BUDGETARY RESERVE should be composed of components for which estimates are made. For example, there may be Federal, State or local programs, which may or may not, require expenditures by the school system in the fiscal year for which the budget is being prepared. Rather than provide for such contingencies by “padding” the functional appropriations, it is preferable to limit the functional appropriations to amounts that are supportable by estimates based upon financial, enrollment and other statistics as related to the more definite educational plans and programs for the budget year, and earmark a reserve for the less predictable requirements. The BUDGETARY RESERVE should be reasonable in amount and in proper proportion to the known operating requirements of the LEA. Expenditures may not be made against the BUDGETARY RESERVE, but only against the line items, which appear throughout the functional appropriations. Whatever may be needed from the BUDGETARY RESERVE may not be used until after transfer from the Reserve to the line items against which the expenditures are to be charged. Each such transfer requires the prior authorization of the Board of School Directors, and may be made only during the last nine (9) months of the fiscal year. To the extent that the contingencies for which the BUDGETARY RESERVE has been provided fail to materialize in the budget year, there will be a balance remaining in the BUDGETARY RESERVE at the close of the budget year. If covered by revenues realized during the budget year, as it should be in all school systems operating on a pay-as-you-go basis, such a balance becomes a part of the total resources available for application against the requirements of the next fiscal year.

Change over time

Adopted general fund amounts from published PASD budgets

2021-2022

↓ 6.3% from prior year

$289,816

2022-2023

↑ 0.1% from prior year

$290,000

2023-2024

↑ 3.4% from prior year

$300,000

2024-2025

↑ 0.0% from prior year

$300,000

2025-2026

↑ 14.1% from prior year

$342,162

2026-2027

↓ 12.3% from prior year

$300,000

Budget trend

Year-over-year adopted amounts for the top subcategories. Hover a segment for details.

Subcategories

Adopted 2026-2027 amounts for budget lines that roll up to this total. Click a row to see its trend.

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    $300,000

    ↓ 12.3% vs. last year

    Budget trend

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    $0

    Budget trend

Year-by-year detail

Fiscal year Amount Change Since 17-18 Note
2017-2018 $300,000 — +0.0% —
2018-2019 $400,000 +33.3% +33.3% —
2019-2020 $250,000 -37.5% -16.7% —
2020-2021 $309,433 +23.8% +3.1% —
2021-2022 $289,816 -6.3% -3.4% —
2022-2023 $290,000 +0.1% -3.3% —
2023-2024 $300,000 +3.4% +0.0% —
2024-2025 $300,000 +0.0% +0.0% —
2025-2026 $342,162 +14.1% +14.1% —
2026-2027 $300,000 -12.3% +0.0% —