Budgeting & Financial Management

District Financial, Budget, & Audit Reports

The Budget Process & Administration:

• The Budget - A Matter of Choices

• Introduction to the Budget Process

• Budget Development & Review

• Budget Administration & Management

• Budget Approval & Adjustments

• Basis of Budgeting

• Definition of a Balanced Budget

  • School Activity - Checking Accounts: Program Balanced Budget Requirements

• Budget Timeline

Governmental Funds

Operating & Financial Plan Budget Procedures

Capital Improvement Budget Procedures

Debt Management Budget Procedures

Budget Contingency, Fund Balances, and Reserves Budget Procedures

Accounting, Auditing, & Financial Reporting Procedures

Interest Earnings Procedures

Business Administrator - Fidelity Bond

REFERENCES:

• • Training Resources for Administrators & Staff

  • Financial Policies, Procedures & Resources

• USOE Best Practices & Model Policies

• Utah School Finance

• Government Auditing Standards

• Office of the Utah State Auditor

• Governmental Accounting Standards Board

• Government Finance Officers Association

• Association of School Business Officials

• Association of Government Accountants

• Association of Certified Fraud Examiners

• State System of Public Education

• R277-113 Fiscal Policies & Accountability