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