Standardized financial reports shall e provide a summary of the District's or Charter School's financial data provided in a format approved by the Department of Education that includes, but is not limited to, the District's or Charter School's most current expenditure and revenue budgets. This documentation shall include encumbrances, expenditures, and remaining balances by category as prescribed in the approved format. Districts and Charter Schools shall indicate on the reports whether the most current expenditure and revenue budgets are preliminary, amended or have been finalized by its approving entity.
14 Del. Admin. Code § 735-3.0
23 DE Reg. 563 (1/1/2020) (Final)