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Manuals/Memorandums—Community Colleges


The Auditor General’s Office has transitioned the Uniform Expenditure Reporting System (UERS) from a single manual to a series of FAQs and Annual Budgeted Expenditure Limitation Report (ABELR) forms and instructions. The UERS provides cities, towns, counties, and community college districts with detailed instructions for completing and submitting the required expenditure limitation reports.

The FAQs include background information related to expenditure limitations and the UERS, as well as guidance on voter-approved expenditure limitations.

The ABELR forms provide an illustrative example of an ABELR and related disclosures as well as the accountants’ report following the Uniform Expenditure Reporting System. District management may use these fillable forms to prepare its entity’s ABELR. Instructions for completing the forms are included on the ABELR Excel file instructions tab. Links to related instructions are provided throughout the forms in blue highlighted text and buttons. To return to the related form after reviewing the instructions, simply click on the form’s tab at the bottom of the Excel screen or press the Alt and back arrow keys. The instructions tab also includes additional links to applicable FAQs and laws related to individual line items. The forms have been set to print without the buttons. Users may remove the highlighted text before printing if needed.