Special Financial Reports

Special Financial Reports will display revenue, expenditures, and balance sheets for all funds of the district. The first section of the special financial reports will have a side by side display of all seven "operating funds" of the district. The second section will have a side by side display of all five "non-operating funds" of the district. Please be careful to avoid the temptation to add up the revenue and or expenses of all of these funds because the result will be a false representation of the resources available for general use by the Board of Education. Funds other than the general fund tend to be restricted to specific purposes. In addition, the fund balances in the general fund and each of the other funds may be restricted or designated for specific purposes, either in part or in whole. Special Financial Reports will be provided quarterly each fiscal year, beginning October 31.