165.012. School district financial reporting requirements to the department--information to be available on department's web site.
School district financial reporting requirements to thedepartment--information to be available on department's web site.
165.012. 1. Each school district shall annually report to thedepartment of elementary and secondary education, within thirty days, thefollowing district information as of December thirty-first of the currentschool year:
(1) The district's unrestricted fund balance in the incidental fundand in the teacher's fund;
(2) The amount of tax anticipation borrowed funds placed in theincidental fund and in the teacher's fund since the beginning of the schoolyear; and
(3) The net amount of transfer from the incidental fund and teacher'sfund to the capital projects fund and to the debt service fund since thebeginning of the school year.
2. For the 2005-06 school year, each school district shall alsoprovide the same information required under subsection 1 of this section asof December 31, 2003, and as of December 31, 2004.
3. The information reported under this section shall be included onthe department's web site, for the current school year and for each of thepreceding four school years to the extent that such information wasrequired to be reported under subsections 1 and 2 of this section.
(L. 2005 S.B. 287)Effective 7-01-06