Prescott Unified School District has two main funding categories: Maintenance and Operations (M&O) and Capital. The M&O can only be used for salaries, supplies, purchased services, travel, and utilities. The Capital side has three sub-categories: The Unrestricted Capital can be spent on land and building improvements, furniture and equipment, pupil and non-pupil transportation vehicles, textbooks, instructional materials, and library books. It is legal for this fund to be transferred over to the M&O fund. PUSD has transferred the majority of this fund to M&O.
The Soft Capital fund monies may only be used for short-term capital items that are required to meet academic adequacy standards such as technology, textbooks, library resources, instructional materials, pupil transportation vehicles, and furniture and equipment.
