It is our desire to provide you with full, accurate and complete reporting of the operations of your Rio School District.  It is our desire to be fiscally responsible with the resources entrusted to us, by the parents, students, teachers and by our community.  Please let us know if we can answer any questions.

• Interim Reports include budgetary estimates and financial transactions (including actual year-to-date and full year projections). Interim reports are presented two times a year. In December of each fiscal year, the First Interim report is presented to the Board. The Second Interim report is presented to the Board in March of each year.
• Adopted Budget is the plan of financial operation consisting of an estimate of proposed revenue and expenditures for the upcoming fiscal year. The Adopted Budget is presented to the Board annually in June. The Adopted Budget allocates the available resources of the District among potential activities to achieve the objectives of the District. School district budgets are adopted based on estimates of State funding. Once the State adopts their budget, school district budgets are subsequently updated.
• Audited Annual Financial Reports are published by the District’s Independent Auditors and are the final financial report for that particular fiscal year.
• Unaudited Actuals are an annual statement reporting the financial activities of the District in which the data are not yet formally audited. Unaudited Actuals are presented to the Board each September, reflecting the District’s final year end closing from the previous June. These are foundational reports for the auditors to perform their review.

The Education Protection Account (EPA) was created as a result of  Proposition 30.  School Districts are required to post a report of revenues and expenses on their websites after the closing the books each year.