DLS Databank Reports

Stabilization funds are designed to accumulate amounts for capital and other future spending purposes, although stabilization funds can be appropriated for any lawful purpose. The data is captured from the annual financial report (Schedule A - Part 6).

Free cash is a revenue source which results from the calculation, as of July 1, of a special purpose taxing district remaining, unrestricted funds from operations of the previous fiscal year based on the balance sheet as of June 30. Free cash is offset by property tax receivables and certain deficits and can be a negative number. (Annual balance sheet reporting certified by the Director of Accounts).

Free Cash Calculation Report shows the data used to determine the amount of free cash certified as of June 30th of a specific fiscal year. Provided from Gateway representing the worksheet used in calculating Free Cash. (Annual balalnce sheet reporting).

Free Cash certified from an enterprise fund is referred to as Retained Earnings. This can be used for purposes including capital improvements, reimbursing the general fund for prior year subsidies or reducing user fees. (Annual balance sheet reporting certified by the Director of Accounts).

Excess and Deficiency is the amount by which cash, accounts receivable, and other assets exceed a regional school district's liabilities and reserves. (Regional school district annual balance sheet report).

Assessor reserve fund used to fund property tax exemptions, abatements and appellate tax board appeals

Compares information used by the Bureau Accounts to prove the validity of balance sheet submission and free cash calculation. (Annual balance sheet reporting).

Free Cash Calculation Report shows the data used to determine the amount of free cash certified as of June 30th of a specific fiscal year. Provided from Gateway representing the worksheet used in calculating Free Cash. (Annual balalnce sheet reporting).

RSD E&D Calculation Report shows the data used to determine the amount of free cash certified as of June 30th of a specific fiscal year. Provided from Gateway representing the worksheet used in calculating Free Cash. (Annual balalnce sheet reporting).

Free cash is a revenue source which results from the calculation, as of July 1, of a community's remaining, unrestricted funds from operations of the previous fiscal year based on the balance sheet as of June 30. Free cash is offset by property tax receivables and certain deficits and can be a negative number. (Annual balance sheet reporting certified by the Director of Accounts).