Cash disbursements budgets: Need to be prepared because GASB standards specify the use of the accrual basis of accounting for governments.

Cash disbursements budgets:Need to be prepared because GASB standards specify the use of the accrual basis of accounting for governments.Should usually be prepared for each month of the year, or for shorter intervals, in order to facilitate planning short-term borrowings and investments.Should be prepared only for funds not required to operate under legal appropriation budgets.Should be prepared only for each fiscal year because disbursements for each month are approximately equal.