(Published in The Walters Herald September 18, 2025
Publication Sheet-Board of Education
Financial Statement of the Various Funds for the Fiscal Year Ending June 30, 2026
Estimate of Needs for Fiscal Year Ending June 30, 2027
Temple Public Schools, School District No. I-101, Cotton County, Oklahoma
STATEMENT OF FINANCIAL CONDITION
| AS OF JUNE 30, 2026 | General Fund Detail | Building Fund Detail | Co-Op Fund Detail | Nutrition Fund Detail |
|---|---|---|---|---|
| ASSETS | ||||
| Cash Balance June 30, 2026 | $(284,180.78) | $253,443.94 | $0.00 | $0.00 |
| Investments | $862,817.56 | $0.00 | $0.00 | $0.00 |
| TOTAL ASSETS | $579,636.78 | $0.00 | $0.00 | $0.00 |
| LIABILITIES AND RESERVES | ||||
| Warrants Outstanding | $269,865.57 | $10,764.27 | $0.00 | $0.00 |
| Reserves From Schedule 7 | $0.00 | $0.00 | $0.00 | $0.00 |
| TOTAL LIABILITIES AND RESERVES | $269,865.57 | $10,764.27 | $0.00 | $0.00 |
| CASH FUND BALANCE (Deficit) 06/30/2026 | $508,012.07 | $242,679.67, | $0.00 | $0.00 |
ESTIMATED NEEDS FOR FISCAL YEAR ENDING JUNE 30, 2027
GENERAL FUND
Current Expense — $2,491,163.78
Reserve for Int. on Warrants & Revaluation — $0.00
Total Require — $2,491,163.78
FINANCED
Cash Fund Balance — $308,771.21
Estimated Miscellaneous Revenue — $2,117,494,01
Total Deductions — $2,288,479.01
Balance to Raise from Ad Valorem Tax — $373,898.56
ESTIMATED MISCELLANEOUS REVENUE
1000 Other District Sources of Revenue — $22,589.06
2100 County 4 Mill Ad Valorem Tax — $27,936.16
2200 County Apportionment (Mortgage Tax — $8,211.07
2300 Resale of Property Fund Distribution — $0.00
2900 Other Intermediate Source of Revenue — $0.00
3110 Gross Production Tax — $1,336.78
3120 Motor Vehicle Collections — $64,290.74
3130 Rural Electric Cooperative Tax — $65,179.94
3140 State School Land Earnings — $28,501.90
3150 Vehicle Tax Stamps — $0.00
3160 Farm Implement Tax Stamps — $0.00
3170 Trailers and Mobile Homes — $0.00
3190 Other Dedicated Revenue — $0.00
3200 State Aid-General Operations — $1,158,153.59
3300 State Aid-Competitive Grants — $0.00
3400 State- Categorical — $10,603.37
3500 Special Programs — $0.00
3600 Other State Sources of Revenue — $0.00
3700 Child Nutrition Program — $0.00
3800 State Vocational Programs — $23,520.00
4100 Capital Outlay — $0.00
4200 Disadvantaged Students — $104,272.11
4300 Individuals With Disabilities — $53,650.00
4400 Minority — $118,200.00
4500 Operations — $0.00
4600 Other Federal Sources — $0.00
4700 Child Nutrition Program — $122,049.28
4800 Federal Vocational Education — $0.00
5000 Non-Revenue Receipts — $0.00
Total Estimated Revenue — $1,808,494.01
SINKING FUND BALANCE SHEET
1. Cash Balance on Hand June 30, 2026 — $135,727.10.
2. Legal Investments Properly Maturing — $0.00
3. Judgments Paid To Recover By Tax Lev — $0.00
4. Total Liquid Assets — $135,727.10
Deduct Matured Indebtedness:
5. a. Past-Due Coupons — $0.00
6. b. Interest Accrued Thereon — $0.00
7. c, Past-Due Bonds — $0.00
8. d, Interest Thereon after Last Coupon — $0.00
9. e. Fiscal Agency Commissions on Above — $0.00
10. f. Judgments and Int. Levied for/Unpaid — $0.00
11 Total Items a. Through f. — $0.00
12. Balance of Assets Subject to Accrual — $135,727.10
Deduct Accrual Reserve if Assets Sufficient
13. g Earned Unmatured Interest — $0.00
14. h. Accrual on Final Coupons — $2,109.38
15. i Accrued on Unmatured Bonds — $125.000.00
16. Total Items g Through i — $127,.109.38
17. Excess of Assets Over Accrual Reserves (**pg 2) — $8,617.72
SINKING FUND REQUIREMENTS FOR 2026-2027
1. Interest Earnings on Bonds — $9,078.13
2. Accrual on Unmatured Bonds — $125,000.00
3. Annual Accrual on “Prepaid”Judgments — $0.00
4. Annual Accrual on Unpaid Judgements — $0.00
5. Interest on Unpaid Judgments — $0.00
6. PARTICIPATING CONTRIBUTIONS — $0.00
7. For Credit to School Dist. No. — $0.00
8. For Credit to School Dist. No. — $0.00
9. For Credit to School Dist. No — $0.00
10. For Credit to School Dist. No — $0.00
11. Annual Accrual From Exhibit KK — $0.00
Total Sinking Fund Requirements — $134,078.13
Deduct:
1. Excess of Assets over Liabilities — $8,617.72
2. Contributions From Other Districts — $0.00
Balance To Raise — $125,460.40
SINKING FUND
13d. j. Unmatured Coupons Due Before 4-1-2026 — $0.00
14d. k. Unmatured Bonds So Due — $0.00
15d. l. Whatever Remains is for Exhibit KK Line E — $0.00
16d. Deficit as Shown on Sinking Fund Balance Sheet — $0.00
17d. Less Cash Requirements for Current Fiscal Year in Excess of Cash on hand ) — $0.00
18d. Remaining Deficit is for Exhibit KK Line F. — $0.00
BUILDING FUND
Current Expense — $331,078.53
Reserve for Int. on Warrants & Revaluation — $0.00
Total Required — $331,078.53
FINANCED
Cash Fund Balance — $242,679.67
Estimated Miscellaneous Revenue — $35,000.00
Total Deductions — $277,679.67
Balance to Raise fro Ad Valorem Tax — $53,398.86
CHILD NUTRITION PROGRAMS FUND
Current Expense — $0.00
Reserve for Int. on Warrents & Revaluations — $0.00
Total Required — $0.00
Financed
Cash Fund Balance — $0.00
Estimated Miscellaneous Revenue — $0.00
Total Deductions — $0.00
Balance — $0.00
CERTIFICATE-GOVERNING BOARD
STATE OF OKLAHOMA, COUNTY OF COTTON, ss:
We, the undersigned duly elected, qualified and acting officers of the Board of Education of Temple Public School District No. I-101, of Said County and State, do hereby certify that at a meeting of the Governing Body of the said District begun at the time provided by law for districts of this class and pursuant to the provisions of 68 O.S. 2001 Section 3003, the foregoing statement was prepared and is a true and correct condition of the Financial Affairs of said District as reflected by the records of the District Clerk and Treasurer. We further certify that the foregoing estimate for current expenses for the fiscal year beginning July 1, 2026 and ending June 30, 2027, as shown are reasonably necessary for the proper conduct of the affairs of the said District, that the Estimated Income to be derived from sources other than ad valorem taxation does not exceed the lawfully authorized ratio of the revenue derived from the same sources during the preceding year.
/s/ Brent McIntyre
President of Board of Education
Subscribed and sworn to before me this 9th day of September, 2026
/s/
Notary Public
(SEAL)
