Understanding MSOCs and Capital Levy Funds

Supports daily operational expenses essential for teaching, learning, and school functions.

Funds long-term investments such as construction, renovations, and technology upgrades.

Classroom supplies, textbooks, utilities (electricity, water, heating), cleaning materials, professional development, contracted staff, training, student transportation, and extracurricular activities.

School construction and renovation, purchase of large equipment (like buses), HVAC upgrades, new computers, tablets, software systems (licenses, subscriptions, and applications), and network infrastructure.

General Fund (composed of state apportionment, local levies, and federal funding).

Voter-approved local property tax levies, specifically allocated for capital and technology investments.

Determined by student enrollment, state allocation models, and voter-approved levies. Federal funds support targeted programs (e.g., special education, Title I).

Based on voter-approved levy rates and local property assessments over multi-year levy cycles.

Subject to changes in state funding, local levy approvals, and enrollment shifts.

Predictable, based on voter-approved levies collected from local property owners.

Used for a variety of operational expenses, allowing districts to address immediate needs.

Dedicated solely to long-term capital and technology projects, not for daily operational expenses.

Community support is essential for local levy approval and ongoing operational support.

Community support is required for levy approval to establish or renew multi-year levy cycles.

Provides essential supplies, support services, and learning resources for day-to-day educational activities.

Ensures safe, modern, and well-equipped learning environments through school improvements and technological advancements.

Managed as part of the General Fund, with flexibility to address operational changes.

Retained in the Capital Projects Fund and restricted to long-term investments.

Classroom supplies, student transportation, utilities, professional development.

School construction, major renovations, HVAC system upgrades, software subscriptions, technology devices, and network infrastructure.

Funds can be used for daily operational expenses, including support services and educational resources.

Funds must be used exclusively for capital and technology investments; not permitted for daily operational costs.

Used on an ongoing basis throughout the fiscal year to meet operational needs.

Used over the course of multi-year levy cycles to plan and implement major capital and technology projects.