Download FY 2027 Proposed Budget & FY 2026 Final Budget
General Fund
Debt Service Fund
Capital Projects Fund
Student Activities Fund
Pass-Through Taxes Fund
Building Reserve Fund
Child Nutrition Fund
Self-Insurance Fund
PCSD Foundation
Proposed Budget 2026–2027
Final Budget 2025–2026
Revenues
Local Sources
$60,768,502
$14,028,635
$18,006,269
$4,679,530
$3,000,000
–
$1,823,192
$18,294,000
$190,000
$120,790,128
$119,947,363
State Sources
$105,774,784
–
–
–
–
–
$1,213,648
–
–
$106,988,432
$105,808,683
Federal Sources
$7,665,380
–
–
–
–
–
$4,653,760
–
–
$12,319,140
$12,413,953
Total Revenues
$174,208,666
$14,028,635
$18,006,269
$4,679,530
$3,000,000
–
$7,690,600
$18,294,000
$190,000
$240,097,700
$238,169,999
General Fund
Debt Service Fund
Capital Projects Fund
Student Activities Fund
Pass-Through Taxes Fund
Building Reserve Fund
Child Nutrition Fund
Self-Insurance Fund
PCSD Foundation
Proposed Budget 2026–2027
Final Budget 2025–2026
Expenditures
Instructional Services
$105,082,625
$4,879,530
$190,000
$110,152,155
$106,954,977
Support Services:
Students
$ 12,836,174
$12,836,174
$12,967,446
Instructional Staff
$ 18,211,732
$18,211,732
$18,009,647
District Administration
$ 1,575,460
$ 1,541,668
School Administration
$ 13,228,070
$ 13,257,452
Central Services
$20,405,000
$27,735,298
$ 26,506,129
Operation & Maintenance of Facilities
$ 2,843,525
$ 12,581,632
Student Transportation
$7,844,990
$2,900,782
$ 2,783,484
Child Nutrition
$7,844,990
$ 8,073,687
Community Services
Contributions to Other Governments
$3,000,000
$ 3,000,000
$2,895,135
Capital Outlay
$41,500,000
$41,500,000
$ 41,558,500
Debt Service
$14,028,635
$10,508,769
$24,537,404
$30,290,492
Total Expenditures
$174,008,666
$14,028,635
$52,008,769
$4,879,530
$3,000,000
$7,844,990
$20,405,000
$190,000
$276,365,590
$277,420,249
Excess (Deficiency) of Revenues Over (Under) Expenditures
200,000
(34,002,500)
(200,000)
(154,390)
(2,111,000)
$(36,267,890)
$(39,250,251)
General Fund
Debt Service Fund
Capital Projects Fund
Student Activities Fund
Pass-Through Taxes Fund
Building Reserve Fund
Child Nutrition Fund
Self-Insurance Fund
PCSD Foundation
Proposed Budget 2026–2027
Final Budget 2025–2026
Other Financing Sources (Uses):
Proceeds from Lease Revenue Bonds Issued
Premium on Lease Revenue Bonds Issued
Proceeds from General Obligation Bonds Issued
$70,000,000
Premium on General Obligation Bonds Issued
$4,493,000
Proceeds from Refunding Bonds Issued
Premium on Refunding Bonds Issued
Proceeds from Sale of Capital Assets
$35,000
Transfer In
$1,500,000
$200,000
$1,700,000
$6,100,000
Transfer Out
(200,000)
(1,500,000)
(1,700,000)
(6,100,000)
Total Other Financing Sources (Uses)
(200,000)
(1,500,000)
$1,500,000
$200,000
$74,528,000
Net Change in Fund Balance
(1,500,000)
(32,502,500)
(154,390)
(2,111,000)
(36,267,890)
$35,277,749
Summary Statement of Revenues, Expenditures, and Changes in Fund Balance General
Major Governmental Fund
Actual 2022–23
Actual 2023–24
Actual 2024–25
Final Budget 2025–26
Proposed Budget 2026–27
Revenue
Local Sources
$50,822,740
$61,652,101
$62,128,878
$60,158,484
$60,768,502
State Sources
$85,206,842
$93,167,340
$97,621,617
$104,705,367
$105,774,784
Federal Sources
$14,771,763
$19,989,985
$8,850,940
$8,065,080
$7,665,380
Total Revenue
$150,801,345
$174,809,426
$168,601,435
$172,928,931
$174,208,666
Expenditures
Instruction
$87,067,653
$94,243,708
$95,784,550
$102,273,283
$105,082,625
Support Services – Student
$11,290,286
$12,140,634
$12,241,710
$12,967,446
$12,836,174
Support Services – Instructional Staff
$15,931,050
$15,033,828
$17,099,562
$18,009,647
$18,211,732
District Administration
$1,729,266
$1,805,674
$1,557,121
$1,541,668
$1,575,460
School Administration
$9,413,916
$10,056,995
$12,761,505
$13,257,452
$13,228,070
Central Services
$7,115,142
$7,283,714
$6,921,293
$7,253,129
$7,330,298
Operation and Maintenance of Facilities
$13,864,227
$12,954,858
$13,285,601
$12,581,632
$12,843,525
Student Transportation
$2,247,302
$2,491,961
$2,632,272
$2,783,484
$2,900,782
Child Nutrition
$69,585
$68,331
Community Services
Total Expenditures
$148,658,842
$156,011,372
$162,353,199
$170,736,072
$174,008,666
Excess (Deficiency) of Revenues Over (Under) Expenditures
$2,142,503
$18,798,054
$6,248,236
$2,192,859
$200,000
Other Financing Sources (Uses)
Transfer In
–
Transfer Out
($3,125,833)
($8,923,000)
($7,200,000)
($4,000,000)
($200,000)
Proceeds from Sale of Capital Assets
$39,395
$35,664
$39,030
$35,000
Total Other Financing Sources (Uses)
($3,086,438)
($8,887,336)
($7,160,970)
($3,965,000)
($200,000)
Net Change in Fund Balances
($943,935)
$9,910,718
($912,734)
($1,772,141)
