The presentation is an overview appropriations and expenditures: terminology, process, legal compliance, district philosophies and policies, various type of budgeting models and formats, and budget cycle. Tax Budget: importance, role in process, and format. Purchasing: policies, procedures, controls, monitoring, appearance of propriety, and common sense. Cash flow: revenue and expenditures, modeling, managing, and planning

Statement of Accreditation Rationale:  The course will improve the participants’ knowledge in cash management, in particular, budgeting and its relation to cash flow forecasting and cash flow management as well as internal controls, and fraud detection.