The department works on a cash-based budget. Budget reports reflect only those items that affect cash. Budget monitoring reports are available at the section, district, and statewide levels. Most maintenance charges (salaries, utilities, contractor payments, etc.) affect the budget in the year they were performed or delivered. Capital equipment purchases however, are encumbered and affect the budget in the year the purchase order was issued. For example, the cost of a front-end loader ordered in July but not delivered until October will be charged against the previous fiscal year budget.

Expenditures are reported in the (FIMS). Expenditures are used to monitor the amount of activity for a particular account, function or road. Expenditures are reported through the Material and Supply Management System (MSMS) for material expenditures, the Equipment Operating System (EOS) for equipment expenditures, and through the Salary and Labor Distribution System (SLDS) for labor expenditures. Expenditures are the consumption of resources regardless of when they are purchased. For instance, material purchased one fiscal year but not used until the next fiscal year will be accounted as cash in the year it was purchased and as an expenditure in the year it was used.