Department of Education Operations and Support Services Finance & Operations
Actual FY 2024Actual FY 2025Revised FY 2026Recommended FY 2027Recommended FY 2028
SOURCE OF FUNDS
General Fund
Regular Appropriation18,708,40023,792,40024,344,60022,364,90024,196,800
State Salary and Compensation Allocation445,0668,40056,200\n(404,500)
Budget Reduction-General Fund
Other(2,000)
Total General Fund19,153,46623,798,80023,996,30022,364,90024,196,800
Restricted Funds
Balance Forward2,500,0142,669,3843,721,2002,491,6001,348,600
Current Receipts54,705710,2242,429,7004,281,7004,296,700
Non-Revenue Receipts290,656357,565782,700993,8001,018,800
Total Restricted Funds2,845,3753,737,1726,933,6007,767,1006,664,100
Federal Fund
Balance Forward165,384(592,260)(186,500)
Current Receipts531,464,704532,978,177465,718,800465,589,500465,807,800
Total Federal Fund531,630,089532,385,917465,532,300465,589,500465,807,800
TOTAL SOURCE OF FUNDS553,628,930559,921,889496,462,200495,721,500496,668,700
EXPENDITURES BY CLASS
Personnel Costs12,882,04713,076,42317,651,20018,278,70018,874,300
Operating Expenses2,903,9445,583,4738,875,2008,711,2009,495,400
Grants Loans Benefits534,597,815534,375,039467,444,200467,383,000467,529,800
Debt Service1,168,00083,000
TOTAL EXPENDITURES551,551,806553,117,935493,970,600494,372,900495,899,500
EXPENDITURES BY FUND SOURCE
General Fund19,153,46620,529,45523,996,30022,364,90024,196,800
Restricted Funds175,99116,0544,442,0006,418,5005,894,900
Federal Fund532,222,349532,572,425465,532,300465,589,500465,807,800
TOTAL EXPENDITURES551,551,806553,117,935493,970,600494,372,900495,899,500
EXPENDITURES BY UNIT
Finance & Operations8,683,5918,307,55412,476,90012,714,30013,691,300
District Support6,925,2278,720,14012,497,70012,577,90012,888,400
School & Community Nutrition535,942,988536,090,241468,996,000469,080,700469,319,800
TOTAL EXPENDITURES551,551,806553,117,935493,970,600494,372,900495,899,500
The Office of Finance and Operations consists of the following divisions: the Division of Budget and Financial Management, the Division of District Support, the Division of Resource Management, and the Division of School and Community Nutrition.
The Division of Budget and Financial Management supervises the department's annual and biennial budget creation, budget analysis and forecasting, expenditure authorizations, personnel approvals, and allotment as well as appropriation adjustments. The Division also supervises expenditure and accounting transactions, purchasing and document preparation, and pre-audit functions. The Division serves as agency liaison with the Auditor of Public Accounts, the Finance and Administration Cabinet, the Office of State Budget Director, and the Legislative Research Commission budget staff.
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