{
  "limitations": [
    "Adopted budget authority is not actual spending or a full annual service cost.",
    "District subtotals cannot rank total spending or equity.",
    "Missing site budgets are unknown, not zero."
  ],
  "q5_adopted_budget_reconciliation": {
    "2024-25 Adopted Budget": {
      "all_funds_authority_usd": 607790136,
      "categories_usd": {
        "Capital outlay": 54135353,
        "Contingency": 229838677,
        "Debt service": 782482,
        "External materials & services": 75701531,
        "Fund transfers": 79837362,
        "Internal City services": 32301740,
        "Personnel": 135027932,
        "Reserves": 165059
      },
      "expense_categories_usd": 297166556,
      "identified_account_budget_usd": 40954979,
      "properties_with_identified_budget": 28,
      "unallocated_usd": 256211577
    },
    "2025-26 Adopted Budget": {
      "all_funds_authority_usd": 541392393,
      "categories_usd": {
        "Capital outlay": 34817132,
        "Contingency": 110313051,
        "Debt service": 50789320,
        "External materials & services": 95156456,
        "Fund transfers": 81305068,
        "Internal City services": 35246310,
        "Personnel": 133598410,
        "Reserves": 166646
      },
      "expense_categories_usd": 298818308,
      "identified_account_budget_usd": 44204308,
      "properties_with_identified_budget": 28,
      "unallocated_usd": 254614000
    },
    "2026-27 Adopted - V56": {
      "all_funds_authority_usd": 493724866,
      "categories_usd": {
        "Capital outlay": 45318562,
        "Contingency": 59032585,
        "Debt service": 830312,
        "External materials & services": 114573958,
        "Fund transfers": 93879311,
        "Internal City services": 38761222,
        "Personnel": 141161691,
        "Reserves": 167225
      },
      "expense_categories_usd": 339815433,
      "identified_account_budget_usd": 47339599,
      "properties_with_identified_budget": 28,
      "unallocated_usd": 292475834
    }
  }
}