đại sứ thương hiệu ae888

Product description



　　123B.10 PUBLICATION OF FINANCIAL INFORMATION.

　　Subdivision 1. Budgets. Every board must publish revenue and expenditure budgets for the

　　current year and the actual revenues, expenditures, fund balances for the prior year and projected

　　fund balances for the current year in a form prescribed by the commissioner within one week of

　　the acceptance of the final audit by the board, or November 30, whichever is earlier. The forms

　　prescribed must be designed so that year to year comparisons of revenue, expenditures and fund

　　balances can be made. These budgets, reports of revenue, expenditures and fund balances must

　　be published in a qualified newspaper of general circulation in the district or on the district's

　　official Web site. If published on the district's official Web site, the district must also publish an

　　announcement in a qualified newspaper of general circulation in the district that includes the

　　Internet address where the information has been posted.

　　Subd. 2. Debt summary. The board must also publish at the same time a summary of bonds

　　outstanding, paid, and sold; a summary of orders not paid for want of funds; certificates of

　　indebtedness for the year ending June 30; the statutory operating debt of the district as defined

　　and certified pursuant to section

　　123B.81; and the balance amount of the reserved fund balance

　　reserve account for purposes of statutory operating debt reduction established pursuant to sections

　　126C.40 to

　　126C.45,

　　126C.48, and

　　124D.22.

　　Subd. 3. Budget inspection. A statement must be included in the publication that the

　　complete budget in detail may be inspected by any resident of the district upon request to the

　　chief school administrator.

　　Subd. 4. Cost per pupil. The board must also publish at the same time the average cost

　　per pupil in average daily membership educated in that district in the preceding year. This

　　computation must be made exclusive of debt service or capital outlay costs.

　　History: 1969 c 1011 s 1-3; 1971 c 690 s 1; 1977 c 447 art 7 s 17-19; 1984 c 543 s 7;

　　1Sp1986 c 1 art 9 s 1; 1987 c 398 art 7 s 42; 1991 c 130 s 37; 1992 c 499 art 12 s 29; 1993 c 224

　　art 13 s 28; art 14 s 7; 1993 c 374 s 24; 1995 c 212 art 4 s 64; 1998 c 397 art 6 s 106,124; art

　　11 s 3; 2006 c 263 art 4 s 1