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ANNA INDEPENDENT SCHOOL DISTRICT ANNUAL FINANCIAL REPORT YEAR ENDED AUGUST 31, 2015RUTHERFORD, TAYLOR & COMPANY, P.C. Certified Public Accountants 2802 Washington Street Greenville, Texas 75401 (903)
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How to fill out budgetary comparison schedules required

01
Gather all the financial data for the specific period you want to compare.
02
Identify the budgetary line items that you want to include in the comparison schedules.
03
Prepare a separate schedule for each line item, showing the actual amounts and the budgeted amounts.
04
Calculate the variance between the actual and budgeted amounts for each line item.
05
Analyze the variances to identify any significant differences or trends.
06
Present the comparison schedules in a clear and organized format, such as a table or a graph.

Who needs budgetary comparison schedules required?

01
Budgetary comparison schedules are required by government organizations and agencies that follow the principles of accountability and transparency in their financial reporting.
02
These schedules are also useful for financial analysts, auditors, and stakeholders who want to assess the financial performance and adherence to budget goals of an organization.
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Budgetary comparison schedules are financial statements that compare the actual revenues and expenditures of a government entity to the budgeted amounts for the same period.
Generally, local governments or entities that are subject to the Governmental Accounting Standards Board (GASB) requirements must file budgetary comparison schedules.
Budgetary comparison schedules should be filled out by organizing the budgeted amounts alongside actual amounts, providing variance explanations, and ensuring all data is aligned with the accounting period.
The purpose is to provide accountability and transparency regarding how public funds are being managed and to facilitate comparisons between budgeted and actual financial performance.
The reported information includes the original and final budget amounts, actual revenues and expenditures, and any variances between the budgeted and actual figures.
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