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Fund balance: Early Childhood Education (2025)

Early Childhood Education (2025)

Fund balance

Back to Early Childhood Education

What each category means, and why one can be below zero: What makes up a fund balance?

June 30, 2026, Pre‑Audit

CategoryAmount
Nonspendable$79
Prepaid items (bills paid before June 30 for later service)$79
Restricted$5,286
Committed–
Assigned–
Unassigned–
Total fund balance$5,365

Board policy

The SU Board has not adopted a fund balance policy.

At June 30, 2026 the fund balance of $5,365 was 0.39% of that year's spending: about 1.4 days of operations.

Fund balance as a share of spending, FY22 to FY28

Early Childhood Education fund balance as a share of spending Line chart of the Early Childhood Education ending fund balance as a share of the year's spending, FY22 to FY28. FY22 actual: 15.57%; FY23 actual: 13.21%; FY24 actual: 53.03%; FY25 actual: 69.98%; FY26 actual: 0.39%; FY27 budget: 0.59%; FY28 budget: 0.69%. 0% 20% 40% 60% 80% FY22 FY23 FY24 FY25 FY26 FY27 FY28 15.57%13.21%53.03%69.98%0.39% Actual, FY22: 15.57% Actual, FY23: 13.21% Actual, FY24: 53.03% Actual, FY25: 69.98% Actual, FY26: 0.39% 0.59%0.69% Budget (planned), FY27: 0.59% Budget (planned), FY28: 0.69% Actual Budget (planned) Early Childhood Education fund balance as a share of spending Line chart of the Early Childhood Education ending fund balance as a share of the year's spending, FY22 to FY28. FY22 actual: 15.57%; FY23 actual: 13.21%; FY24 actual: 53.03%; FY25 actual: 69.98%; FY26 actual: 0.39%; FY27 budget: 0.59%; FY28 budget: 0.69%. 0% 20% 40% 60% 80% FY22 FY23 FY24 FY25 FY26 FY27 FY28 15.57%53.03%0.39% Actual, FY22: 15.57% Actual, FY23: 13.21% Actual, FY24: 53.03% Actual, FY25: 69.98% Actual, FY26: 0.39% 0.69% Budget (planned), FY27: 0.59% Budget (planned), FY28: 0.69% Actual Budget (planned)
YearEnding fund balanceSpendingShare of spendingWeeks of operations
FY22 actual$97,223$624,30115.57%8.1
FY23 actual$97,542$738,60613.21%6.9
FY24 actual$349,017$658,15153.03%27.6
FY25 actual$480,890$687,18969.98%36.4
FY26 actual$5,365$1,380,8810.39%0.2
FY27 budget$5,365$902,3130.59%0.3
FY28 budget$5,365$782,5700.69%0.4

Fund balance by category, FY22 to FY26

CategoryFY22AuditedFY23AuditedFY24AuditedFY25AuditedFY26Pre‑Audit
Nonspendable––––$79
Restricted$97,224$97,542$349,017$433,888$5,286
Committed–––$47,000–
Assigned–––––
Unassigned–––––
Total fund balance$97,224$97,542$349,017$480,888$5,365

Sources: ERP year-end balance sheet, June 30, 2026, before the audit, for the categories and the FY26 balance; audited financial statements for FY22 to FY25; FY28 Budgets sheet, WSESU-ECP tab, for spending and the planned FY27 and FY28 balances. Weeks of operations = fund balance ÷ (the year's spending ÷ 52).