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NYS Comptroller

THOMAS P. DiNAPOLI

The Academy for New York State's Local Officials

Cash Management: A Tutorial for Local Governments and School Districts

Module 4: Monitoring Cash Balances

Recap

A cash flow analysis is a useful tool for all local governments and school districts. It guides officials in making borrowing and investment decisions and helps them identify potential budget difficulties.

Local officials should develop a cash flow analysis based on their government's own investment and disbursement needs. They should use historical data and budget estimates, and be sure to make adjustments for unexpected events that cause an increase or decrease in revenues or expenditures. It is also important to compare the cash flow analysis with the actual results of operations.

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