PROPOSED SACS2012 SOFTWARE MODIFICATIONS
Revised Fund forms
Form 01—General Fund/County School Service Fund
Form 09—Charter Schools Special Revenue Fund
Form 12—Child Development Fund (change only applies for Resource 3010)
Form 62—Charter Schools Enterprise Fund
Federal Revenue Section
Add detail lines for the following resources and remove them from the NCLB/IASA (includes ARRA) line, Object 8290:
- Resource 3010, NCLB: Title I, Part A, Basic Grants Low-Income and Neglected
- Resource 3025, NCLB: Title I, Part D, Local Delinquent Programs
- Resource 4035, NCLB: Title II, Part A, Teacher Quality
- Resource 4201, NCLB: Title III, Immigrant Education Program
- Resource 4203, NCLB: Title III, Limited English Proficient (LEP) Student Program
- Resource 4610, NCLB: Title V, Part B: Public Charter Schools Grants
Other State Revenue Section
Add detail lines for the following resources and remove them from the All Other Revenue line, Object 8590:
- Resource 6010, After School Education and Safety (ASES)
- Resource 6030, Charter School Facility Grant Program
Form 09—Charter Schools Special Revenue Fund (modified accrual basis of accounting)
Inactivate Fund 09 for separately reporting charter schools only, effective 2012–13 data, because a separately reporting charter school should report a general fund and not a special revenue fund. These changes do not apply to county offices of education (COEs) or districts that use Fund09 to report their charter schools within their own financial statements.
- In the SACS2012 software for separately reporting charter schools only: Add new fatal import technical review check (TRC) CHK-FUND09-ACTIVITY to flag activity in objects 1000–8999 and balances in Object 979Z (ending fund balance) in Fund09, for 2012–13 Budget and Interim data types only. For 2012–13, CDE expects to see a Fund 09 beginning fund balance and a restatement to zero out the beginning balance.
- In the SACS2013 software, for separately reporting charter schools only:
- Fund 09 ending fund balances reported in 2011–12 unaudited actuals will be preloaded as Fund 09 in SACS2013 for use with technical review checks PY-EFB=CY-BFB and CY-EFB=CY-BFB-RES.
- CHK-FUND09-ACTIVITY will be disabled for the Interim reporting periods and will only run for 2012–13 actual data.
- A new fatal technical review check will be added for all periods, for 2013–14 Budget and Interim data types only, to flag the use of Fund 09 with any object code.
- In the SACS2014 software, for separately reporting charter schools only:
- Form 09 will be discontinued for all separately reporting charter schools.
- A fatal technical review check will flag the use of Fund 09 with any object code, for all data types.
Delete Supplemental Forms
Form 51A—Analysis of Bonded Indebtedness
Discontinue this form, effective 2011–12 data.
Form 53A—Analysis of Restricted Levies
Discontinue this form, effective 2011–12 data.
Revise Supplemental Forms
Form CASH—Cashflow Worksheet
- Add a new Beginning Balances column, open to Section D, Balance Sheet Transactions
- Add a new Adjustments column, open to Section B, Receipts, Section C, Disbursements, Section D, Balance Sheet Transactions, and Section E, Net Increase/Decrease
- Add a new Budget column, open to Section B, Receipts, Section C, Disbursements, and Section E, Net Increase/Decrease
- Section B, Receipts
- Reverse the order of Property Taxes (objects 8020–8079) and Principal Apportionment (objects 8010–8019) lines
- Delete Other Receipts/Non-Revenue line
- Section C, Disbursements
- Split Books, Supplies and Services (objects 4000–5999) into two lines Books and Supplies (objects 4000–4999) and Services (objects 5000–5999)
- Delete Other Disbursements/Non Expenditures line
- Section D, Prior Year Transactions
- Rename Section D to Balance Sheet Transactions
- Accounts Receivable line, change object code from 9200 to 9200–9299
- Accounts Payable line, change object code from 9500 to 9500–9599
- Add new lines:
- Assets
Cash Not in Treasury (objects 9111–9199)
Due From Other Funds (Object 9310)
Stores (Object 9320)
Prepaid Expenditures (Object 9330)
Other Current Assets (Object 9340)
SUBTOTAL ASSETS - Liabilities
Due to Other Funds (Object 9610)
Current Loans (Object 9640)
Deferred Revenues (Object 9650)
SUBTOTAL LIABILITIES - Nonoperating
Suspense Clearing (Object 9910) - TOTAL BALANCE SHEET TRANSACTIONS
(Total Assets minus Total Liabilities minus Nonoperating Accounts)
- Assets
- Delete Total Prior Year Transactions line
- Section G, Ending Cash, Plus Accruals
- Rename Section G to Ending Cash, Plus Accruals and Adjustments
Form GANN—Appropriations Limit Calculations
- Add a new fatal internal form check prompting users to enter an explanation if data exists in the Adjustments column. The user can still close the form without fixing the condition, but the explanation must be provided to complete an official export.
- State Aid Received Section
Add a new warning internal form check requiring the input of State Aid Received for flexed programs into the Adjustments column. If the local educational agency (LEA) did not receive State Aid, a zero must be entered. The user can still close the form without fixing the condition. This condition does not have to be fixed to complete an official export.- COE: Section C, lines 27–32 and 34
- District: Section C, lines 26–31, 33, and 35
Form L—Lottery Report
Section D, Comments
Lottery: Instruction Materials (Resource 6300) Column
Modify the severity of existing warning internal form check prompting users to enter an explanation in Section D, Comments, if data exist in the shaded cells of the Resource 6300 column. Modify this check’s severity from warning to fatal. The user can still close the form without fixing the condition, but an explanation must be provided in Section D to complete an official export.
Form MYP/MYPI/MYPIO— Multiyear Projections
Unrestricted, Restricted, and Unrestricted/Restricted worksheets
Section A, Revenues and Other Financing Sources
Remove the data extraction in Line A5, Other Financing Sources, Objects 8900–8999, and add the following three lines to extract data in more detail:
- Line 5a, Transfers In, Objects 8900–8929
- Line 5b, Other Sources, Objects 8930–8979
- Line 5c, Contributions, Objects 8980–8999
Section B, Expenditures and Other Financing Uses
Remove the data extraction in Line B9, Other Financing Uses, Objects 7600–7699, and add the following two lines to extract data in more detail:
- Line 9a, Transfers Out, Objects 7600–7629
- Line 9b, Other Uses, Objects 7630–7699
Form NCMOE—No Child Left Behind Maintenance of Effort
Section V, Detail of Charter School Adjustments
- Rename Charter School Name column to Charter School Name / Description of Adjustments, and lengthen the key-entry cell to allow more text.
- Add a new fatal internal form check prompting users to enter the charter school name and a description of adjustments if any data exists in the Expenditure Adjustment or ADA Adjustment columns. The user can still close the form without fixing the condition, but the charter school name and description of adjustments must be provided to complete an official export.
Section VI, Detail of Adjustments to Base Expenditures
- Add a new fatal internal form check prompting users to enter the description of adjustments if any data exists in the Total Expenditures or Expenditures per ADA columns. The user can still close the form without fixing the condition, but the description of adjustments must be provided to complete an official export.
Form RL/RLI—Revenue Limit Summary
- Update revenue limit deficit factors and modify related TRCs accordingly.
- Base Revenue Limit Per ADA section
District only: Remove Principal Apportionment data ID number 0719 from Line 3, All Other Adjustments. - Revenue Limit Subject to Deficit Section
District only: Add a new Line 5b, AB 851 Add-on (Meals, BTS, Special Adj.), Principal Apportionment data ID number 0719, to separately display the AB 851 base revenue add-on amount (previously Meals for Needy, Beginning Teacher Salary Incentive, and Special Adjustments funding). This amount will now be included in the calculation for Line 5, Total Base Revenue Limit, and no longer included in the calculation for Line 4, Total, Base Revenue Limit Per ADA.
New Technical Review Checks
CHK-FUND09-ACTIVITY
- New import TRC
- Fatal for all periods
- Applies to Budget and Interim data types
- Applies to separately reporting charter schools only
- Fund 09 activity in objects 1000–8999 and balances in Object 979Z (ending fund balance) are invalid for charter schools, effective 2012–13.
- No rounding allowance
- In the SACS2013 software, for separately reporting charter schools only:
- This check will be disabled for the Interim reporting periods and will only run for 2012–13 actual data.
- A new fatal technical review check will be added for all periods, for 2013–14 Budget and Interim data types only, to flag the use of Fund 09 with any object code.
ASSET-IMPORT
- New supplemental TRC
- Warning for Unaudited Actuals period only
- Applies to Unaudited Actual data type only
- Applies to all LEAs
- If capital asset amounts are imported/keyed (Function 8500, Facilities Acquisition and Construction, or objects 6XXX, Capital Outlay), then capital asset supplemental data (Form ASSET) must be provided.
- $100 rounding allowance
- The severity of this check will be re-evaluated in the SACS2013 software.
IC-EXCEEDS-LEA-RATE
- New supplemental TRC
- Applies Unaudited Actuals period only
- Applies to Unaudited Actual data type only
- Warning for COE, District, and charter schools
- Informational for JPA
- The indirect cost rate used in one or more programs (Form ICR, Exhibit A – Highest Rates Used) exceeds the LEA’s approved indirect cost rate.
- No rounding allowance
Revise Technical Review Checks
CEFB=FD-EQUITY
Modify check to include Object 9796, Capital Assets - Net of Related Debt, and Object 9797, Restricted Net Assets, in the calculation of Components of Ending Fund Balance/Net Assets.
