Ed Management Services

Budgeting

Budget Status Report

The treasurer is responsible for the presentation to the board of the budget status report for each fund quarterly, monthly if transfers were made. The presentation and format is set forth in CR 170.2 of Commissioner's Regulations. The regulation and sound fiscal management practice outline the format in which the budget status report must be presented. The format is not optional; it is mandated:

Revenue Accounts

Estimated revenues
Amounts received to date of report
Revenues estimated to be received during balance of fiscal year

Appropriation Accounts

Original appropriations
Transfers and adjustments
Revised appropriations
Expenditures to date
Outstanding encumbrances
Unencumbered balances

The district should add a fourth column to the revenue section to show overages and deficiencies.

Detailed Statement of Revenues and Appropriations Word document icon (115 KB)

Last Updated: August 26, 2009