Proposed SACS2011 Software Modifications
GASB 54-Related Changes
For details regarding GASB 54 related changes, please see the Proposed SACS2011 Software Modifications distributed at the October 12, 2010, SACS Forum meeting.
NEW FUND FORM
Form 10—Special Education SELPA AU Pass-Through Revenue Fund
REVISED FUND FORMS
Proprietary and Fiduciary Funds
Fund 61, Cafeteria Enterprise Fund
Fund 62, Charter Schools Enterprise Fund
Fund 63, Other Enterprise Fund
Fund 66, Warehouse Revolving Fund
Fund 67, Self-Insurance Fund
Fund 71, Retiree Benefit Fund
Fund 73, Foundation Private-Purpose Trust Fund
Replace Section F, Net Assets, Components of Ending Net Assets with the following objects:
- Object 97XX, Capital Assets, Net of Related Debt
- Object 97XX, Restricted Net Assets
- Object 9790, Unrestricted Net Assets/Unappropriated Net Assets
REVISED SUPPLEMENTAL FORMS
Form CB—Budget Certification
Form CI—Interim Certification
Consider adding explanations from Form 01CS, Criteria and Standards Review.
Form CASH—Cashflow Worksheet
Consider activating Form CASH for the budget period.
Form ICR—Indirect Cost Rate Worksheet
Consider activating Form ICR for the budget and interim periods.
Form NCMOE—No Child Left Behind Maintenance of Effort
Consider activating Form NCMOE for the budget and interim periods.
Form SIAB—Summary of Interfund Activities – Budget
Consider activating equivalent form for the interim periods.
REVISED CRITERIA AND STANDARDS
Forms 01CSI—Criteria and Standards Review—Interims
Add the following internal form checks. As with all other internal form checks, the user can still close the form without fixing the conditions. These conditions must be fixed to complete an official export.
Unfunded Liabilities Supplemental Information
Section S7A, Postemployment Benefits Other Than Pensions
- If a “Yes” response is provided in Line 1a, “Does your district [county office] provide postemployment benefits other than pensions (OPEB)?,” then all information in item 2, OPEB Liabilities, and item 3, OPEB Contributions, must be completed for both the Budget Adoption and Interim columns.
Section S7B, Other Self-Insurance Benefits
- If a “Yes” response is provided in Line 1a, “Does your district [county office] operate any self-insurance programs such as workers’ compensation, employee health and welfare, or property and liability?,” then all information in item 2, Self‑Insurance Liabilities, and item 3, Self-Insurance Contributions, must be completed for both the Budget Adoption and Interim columns.
TECHNICAL REVIEW CHECKS
Technical Review Checks—New
- New import check
- Fatal for all periods and data types
- Applies to all LEAs
- Locally defined resource codes (resources 0001-0999, 5800-5999, 7701-7799, 7800-7999, 9000-9999; except resources 5810, 7710, 7810, 9010) must be rolled into state-defined resource codes.
PROPOSAL – DELETE SUPPLEMENTAL FORMS
Form A—Average Daily Attendance
Consider deleting Form A from all reporting periods.
Form RL—Revenue Limit Summary
Consider deleting Form RL from all reporting periods.