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Are New Jersey districts required to present budgetary comparison schedules within their CAFR?

April 26, 2017budgetary CAFR comparison districts NEW JERSEY PRESENT Schedules

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Are New Jersey districts required to present budgetary comparison schedules within their CAFR?

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A. Yes. New Jersey districts must report budgetary comparison schedules with the Required Supplementary Information section of their Comprehensive Annual Financial Report (CAFR). The presentation should be a five- column approach including the original budget, budget transfers, final budget, actual results, and variance.