#F3. Mandatory: The document shall present a summary of major revenues and expenditures, as well as other
financing sources and uses, to provide an overview of the total resources budgeted by the organization.
1. Does the document include an overview of revenues and other financing sources and expenditures and other
financing uses of all appropriated funds? ________________________________________________
2. Are revenues and other financing sources and expenditures and other financing uses presented either (1)
together in a single schedule OR (2) in separate but adjacent/sequential schedules OR (3) in a matrix?
3. Are revenues presented by major type in this schedule (e.g., property taxes, intergovernmental, sales taxes,
fees and charges)? ______________________________________________________________________
4. Are expenditures presented by function, organizational unit, or object in this schedule? (For funds other than
the main operating fund of the entity, a presentation by fund normally would satisfy this requirement.)
#F4. Mandatory: The document must include summaries of revenues and other financing sources, and of
expenditures and other financing uses for the prior year actual, the current year budget and/or estimated current
year actual, and the proposed budget year.
1. For annual budgets, are revenues and other financing sources and expenditures and other financing uses for
the prior year, the current year, and the budget year presented together on the same schedule(s) or on
schedules presented on adjacent/sequential pages? _____________________________________________
2. Is this information presented for the appropriated funds in total (or for the entity as a whole if no appropriated
funds are included)? __________________________________________________________
3. Is this information also presented at a minimum for each major fund and for other (i.e. nonmajor) funds in the
aggregate (or for each significant fund and other funds in the aggregate if no appropriated funds are
4. For biennial budgets, are revenues and other financing sources and expenditures and other financing uses for
the prior year, the current year, and both budget years presented together on the same schedule(s) or on
separate schedules presented on adjacent/sequential pages? ______________________________________
#F5. Mandatory: The document shall include projected changes in fund balances, as defined by the entity in the
document, for appropriated governmental funds included in the budget presentation (fund equity if no
governmental funds are included in the document).
1. Does the document include the entity’s definition of “fund balance” (or of “fund equity” if no governmental
funds are included in the entity - frequently the noncapital portion of net assets)?
2. Is the fund balance (equity) information presented for the budget year? _____________________________
3. Is there a schedule showing (1) beginning fund balances, (2) increases and decreases in total fund balances
(reported separately), and (3) ending fund balances for appropriated governmental funds?
4. Is this information presented at a minimum for each major fund and for nonmajor governmental funds in the
If fund balances of any major fund or the nonmajor funds in the aggregate are anticipated to increase or
decline by more than 10%, does the document include a discussion of the causes and/or consequences of
these changes in fund balance? ____________________________________________________________
6. If an entity has no governmental funds, is the change in the fund equity presented for (1) the entity as a
whole, (2) the main operating fund, and (3) each significant fund? ________________________________
7. If an entity has no governmental funds and the fund equity of any significant fund or other funds in the
aggregate is anticipated to change by more than 10%, does the document include a discussion of the causes