For purposes of reporting year end financial status, LEAs shall complete and file annually not later than September 1, Form MS-25, “School Financial Report,” with the department of revenue administration by providing the information on:

1. (a) Governmental funds, expendable trust funds, and fiduciary funds on the modified accrual basis; and
2. (b) Proprietary funds, non-expendable trust funds and pension trust funds on the accrual basis.

Source. #1536, eff 2-19-80; ss by #2053, eff 6-10-82; ss by #2723, eff 5-23-84, EXPIRED 5-23-90 New. #5072, eff 2-21-91, EXPIRED 2-21-97 New. #6476, eff 3-26-97; ss by #8306, eff 3-22-05; ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22