Fiscal Operations Overview
$95.00
Description
This course is intended to provide a fundamental introduction to school district fiscal operations. The topics covered in this course include Budget Development, Reporting, And Funding Cycles, Main Sources of Revenue, Calculation of the Local Control Funding Formula, The Different Bases of Accounting for School Districts, Special Revenue Funds, Multi-Year Projections, The Gann Appropriations Limit, Minimum Reserves and Components of Ending Fund Balance, The Two Different Types of Deficits and Their Effect on Fund Balance, and Charter School Oversight Responsibilities.
