Special Revenue Fact Sheet
SPECIAL REVENUE FACT SHEET
Richland County School District One Budget Services – Special Revenue
What Are Special Revenue Funds?
Special Revenue funds are used to segregate and account for proceeds of a specific revenue source that are restricted to expenditures for specified purposes. Funds are not expended unless prior authorization of the award is received from the grant agency.
What information does Budget Services require from grant recipients for Special Revenue Funds?
- Award Letter
- Detail of Expenditures
- Narrative of Grant
- Allocated Amount
- Budget Summary by Category
Preparing amendments to approved budgets
If the amendment is outside the approved guidelines, a copy of the approval from grantor is required. The budget should be amended with the changes. The budget is then re-adjusted in MUNIS and changes will be reflected on next bi-weekly report.
What is the fiscal year for Special Revenue grants?
The fiscal year runs from July 1 through June 30.
What is the estimated budget report?
In April each year, Budget Services request an estimated budget of a grant that will be awarded, and enters the budget in MUNIS. After the final allocation is awarded, grantees should submit a new detail budget of expenditures, adjust, and forward the budget for the awarded amount.