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SACS Minutes, February 2014, Attachment B

This document is Attachment B to the Standardized Account Code Structure (SACS) Forum meeting minutes for February 4, 2014.
PROPOSED SACS2014 SOFTWARE MODIFICATIONS
System Changes
Windows 7 Compatibility
Global Changes

Replace "Revenue Limit" descriptions with “LCFF”

Delete Fund Form

Form 09—Charter Schools Special Revenue Fund (modified accrual basis of accounting)
Discontinue Form 09 for separately reporting charter schools. Effective 2012–13, a separately reporting charter school should report a general fund and not a special revenue fund. This change does not apply to county office of educations (COEs) or districts that use Fund 09 to report their charter schools within their own financial statements. Applies to Budget and Unaudited Actual periods; was already applied to Interim periods in SACS2013ALL software.
Revise Fund Forms

Delete Supplemental Forms

Form CORR—Adults in Correctional Facilities
Discontinue this form effective 2013–14.  Data collected is no longer used by the CDE.  Applies to Unaudited Actual periods.

Form JUV—Juvenile Court and County Community Schools Account
Discontinue this form effective 2013–14, due to LCFF.  Applies to Budget and Unaudited Actual periods; form was already deleted from Interim periods in SACS2013ALL software.  COEs and coe-charters.

Forms RL, RLCC, and RLDC—Revenue Limit Summary
Discontinue these forms effective 2013–14, due to LCFF.  Applies to Budget and Unaudited Actual periods; form was already deleted from Interim periods in SACS2013ALL software.

Form TRAN—Annual Report of Pupil Transportation
Discontinue this form effective 2013–14, due to LCFF.  Applies to Unaudited Actual periods.
Revise Supplemental Forms

Form A/AI—Average Daily Attendance
Revise as needed due to LCFF.

Form CEA/CEB—Cashflow Worksheet
Add to the reductions in Column 4a and Line 13a:  Resource 6230, California Clean Energy Jobs Act; and Resource 6381, Linked Learning Pilot Program.

Form CAT—Schedule for Categoricals
Remove Line 1b, Restricted Balance Transfers (Object 8997), and renumber lines accordingly in the following worksheets:

Form GANN—Appropriations Limit Calculations
Revise as needed due to LCFF.

Form MYP/MYPI—Multiyear Projections

Form NCMOE—No Child Left Behind Maintenance of Effort

Form SEA—Special Education Revenue Allocations
Section I, Total SELPA Revenues

Revise Criteria and Standards

Form 01CS/01CSI—Criteria and Standards Review —Budget and Interim periods

Technical Review Checks (TRCs)—Delete
Technical Review Checks—Revise

CEFB=FD-EQUITY—Modify to include Deferred Outflows of Resources (objects 9490–9499) and Deferred Inflows of Resources (objects 9690–9699), due to GASB 63.

CHK-FUND09-ACTIVITY (Applies to separately reporting charter schools only)—Modify check to flag activity in Fund 09 data for all objects, for all data types, for separately reporting charter schools. Effective 2012–13, a separately reporting charter school should report a general fund and not a special revenue fund. This change does not apply to COEs or districts that use Fund09 to report their charter schools within their own financial statements.

Revise Reports

Reports CNVRT/ENTRY/GSA/GSNA—Government-Wide Reports
Revise as needed due to GASB 63 and GASB 65.

Report PGM—Program By Resource Report

Reports SEMA/SEMB/SEMAI—Special Education Maintenance of Effort

LEA MOE Calc and SELPA MOE Calc worksheets.  Remove the local-only base year option in Section 3, Part B, Subpart 2.

Questions:   Financial Accountability and Information Services | sacsinfo@cde.ca.gov | 916-322-1770
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