rewrite at a 12th grade level Categorical funds in a school budget are financial resources that are allocated for specific purposes or categories. These funds must be used for the designated purpose and cannot be diverted to other areas. The largest portion of the budget is allocated to salaries, with a revised budget of $7,298,290.38. However, the school has already overspent in this category, with an unencumbered balance of -$110,813.94 and available funds of -$107,821.09. The school has allocated $340,290.28 for utilities and still has available funds of $5,968.13. The food service category has a revised budget of $657,260.81 and still has available funds of $89,000.68. 2019 Referendum Recruit/Retain: This category has a significant revised budget of $905,362.34. However, it has overspent, with an unencumbered balance of -$32,283.34 and available funds of -$32,283.34. Food Service: The food service category has a revised budget of $657,260.81 and still has available funds of $89,000.68