Expenditures are accounted for in many ways within the budgetary process.  They are accounted for when the budgetary process begins as a total of expenditures (all funds), then broke down by fund and then further within each fund.  Within the fund expenditures are broken down by the facility (building), the functional area (ex: instructional, student support, administration, finance) of the expense and then by the object (ex: salary, benefit, purchased service, supply, equipment).  

Presented is a history of General Fund expenditures from FY11 through FY23 broken down by facility, function, and object.  The Board pays particular attention not only to the total expended, but also the sum of salary and benefits as a percentage of the total expenditures.  The total of salary and benefits as  a percentage of General Fund expenditures is a ratio reviewed annually (Board range set of 75-80%).