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Missouri Department of Elementary and Secondary Education: School Finance
The School Finance Section is responsible for calculating and distributing Basic Formula, Classroom Trust Fund, Proposition C and Small Schools Grant payments to local school districts and charters schools throughout Missouri. School Finance is responsible for the creation and publication of the Missouri Financial Accounting Manual and assists local school officials with the coding of revenues and expenditures as well as budgeting for the above mentioned state revenues. The Section also assists school districts and charter schools with the completion of the Annual Secretary of the Board Report (ASBR) and MOSIS/Core Data cycles that contain information such as attendance, free and reduced lunch, calendar, and tax levy information, which have an impact on the state aid payments.