Section 22-8-13.2 - Financial reportingA. Each local superintendent or person in charge of the fiscal management of a charter school shall provide quarterly reports on the financial position of the school district or charter school, as applicable, to the local school board of the school district or the governing body of the charter school for use in reviewing the financial status of the school district or charter school. The department shall develop the forms to be used for the financial reporting required under this section. The forms shall provide for at least the following:(1) a report on the budget status of the local school district or charter school, including the approved operating budget for revenues and expenses compared with year-to-date actual revenue and expenses;(2) a statement of any budget adjustment requests;(3) cash reports, including revenue, expenses, temporary loans and cash balances for operational, state and federal grants, capital outlay and debt service funds;(4) voucher reports, including a list of issued warrants or checks;(5) reports listing procurement, travel or gas card expenses; andB. School districts and charter schools shall post the reports required under Subsection A of this section on the school district's or charter school's web site.C. As used in this section: (1) "charter school" means a school organized as a charter school pursuant to the provisions of the Charter Schools Act [Chapter 22, Article 8B NMSA 1978]; and(2) "governing body" means the governing structure of a charter school as set forth in the school's charter.Added by 2011, c. 12,s. 1, eff. 6/17/2011.