Debt and Other Financial Indicators

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.

An equity account reflecting the accumulated earnings of an enterprise fund, which may be used for capital improvements, reimburse the general fund for prior year subsidies, reduce user fee, or provide for enterprise fund deficits.

The free cash calculation form provides details of the factors used in determining the free cash certified amount based on the community’s balance sheet as of June 30.

Fund designed to accumulate amounts for capital and other future spending purposes, although it may be appropriated for any lawful purpose.

This is the amount by which cash, accounts receivable, and other assets exceed a regional school district's liabilities and reserves.

The free cash calculation form provides details of the factors used in determining the excess & deficiency certified amount based on the school district's balance sheet as of June 30.

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.

The free cash calculation form provides details of the factors used in determining the free cash certified amount based on the districts balance sheet as of June 30.