The department’s finance representative (Mister Craig) presented an orientation to a new multi‑exhibit budget analysis report to the State Board of Education, describing the report’s structure and key line items.

Craig explained the packet is four exhibits showing the same financial information in different formats: exhibit one lists budget by source of funds; exhibit two breaks each source into object categories (salaries, benefits, travel, services); exhibit three summarizes by organizational call center (department sections); and exhibit four drills down to section, source and object subcategories.

He called attention to the treatment of CARES and ESSER accounts in the exhibits and noted that federal funds are grouped in the 3,000–5,000 series while most Education Trust Fund (ETF) state dollars are shown in the preceding range. He pointed out a DDS (Social Security Administration–funded) loan fund that appears among state funds as an exception. He also flagged the statewide purchasing program for food service and explained why it sits in a particular fund series.

Craig said the packet reflected recently received ESSER II award notices and that later reporting will include ESSER III once federal allocations have been posted. Board members asked about receiving the packet electronically and in hard copy; Craig acknowledged mailed packets were late and said staff would provide electronic copies.

Why it matters: the packet is intended as a recurring financial briefing to give board members both top‑level and program‑level visibility into department revenue sources and spending patterns.