This month, the Limestone County and Athens City Boards of Education approved budgets and capital plans for the 2022-23 school years.

The Fiscal Year will end on Sept. 30, 2023.

FY 2023 budget terms

For more in-depth coverage of the terminology and definitions used in the budget, visit The News Courier’s website to read the Aug. 27 article when the school boards first proposed their budgets for the 2022-23 school years.

Fund Types

The general fund is for all financial resources of the system except funds required to be accounted for in another fund. The general fund supports the primary operating functions of the system.

Special revenue funds account for the proceeds of revenue sources that are legally restricted to expenditures for designated purposes.

Debt Service funds operate as an accumulation of resources for the payment of general long-term debt. This includes both principal and interest debt.

Capital Project funds support the acquisition and construction of major capital facilities other than those of proprietary and trust funds.

Expenditures by function

Instructional activities dealing directly with the interaction between teachers and students.

Instructional Support Services are those services or activities providing supervision and/or technical and logistical support to facilitate and enhance instruction.

Operation and Maintenance Services are activities concerned with maintaining the physical plant, grounds, buildings, and equipment.

Auxiliary Services are activities or services functioning in a subsidiary capacity and assisting the educational process, such as transportation and food services.

General Administrative Services are activities concerned with establishing and administering policy pertaining to the operation of the system.

Capital Outlay is real PropertyActivities concerned with land and building acquisition, land and building improvements, building additions, and construction, architecture, and engineering services.

Debt Services — Long Term Activities involved in servicing the long term debt(s) of the system.

Other Expenditures are activities involving the operations of programs other than those normally considered “day school.”

FY 2023 capital plan

Capital PlanCapital Planning is the process of budgeting for system and campus growth and renewal for buildings, infrastructure, and land.

The FY 2023 capital plan projects through 2027.

The News Courier is working on sitting down with the board of education superintendents of Athens and Limestone for a conversation about the budgets and capital plans.

If you have any questions about the numbers themselves, what they mean for you, your student or the community overall, submit them to us so that we can make sure to comprehensively discuss with the school boards and bring you the most clear and concise information about all of the budgets and plans.