District Funds

The following USD 348 Fund Summary provides an overview of the funds used by the district, where the funding comes from and what it’s used for.  This is not all inclusive, but provides of overview of the typical revenue and expenditures in each fund.

  USD 348 Fund Summary (42.2 KiB)


The Capital Outlay fund may be used for the acquisition, construction, reconstruction, repair, remodeling, additions to, furnishing, maintaining and equipping of school district property and equipment necessary for school district purposes, including acquisition of computer software; acquisition of performance uniforms; architectural expenses; acquisition of building sites; acquisition of school buses; and acquisition of other fixed assets.

  Capital Outlay 22-23 (55.7 KiB)

  Capital Outlay 21-22 (44.7 KiB)

  Capital Outlay 2020/21 (43.1 KiB)


The Bond & Interest fund pays the principal & interest on the district’s outstanding general obligation bonds.   Attached are the details for the the bond payments.

  Debt Schedule 22-23 (25.8 KiB)

  Debt Schedule 2020/21 (28.2 KiB)