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SACS Minutes, February 2017, Attachment B

This document is Attachment B to the Standardized Account Code Structure (SACS) Forum meeting minutes for February 7, 2017.

Proposed SACS2017 Software Modifications

Revise Fund Forms
  • Forms 01/01I, 09/09I, and 62/62I—Federal Revenue section, No Child Left Behind (NCLB) detail lines for Object 8290, All Other Federal Revenue, effective 2016-17. Rename NCLB detail lines to reflect the new Every Student Succeeds Act (ESSA) titles, due to the Every Student Succeeds Act (ESSA) reauthorization of the Elementary and Secondary Education Act of 1965 (ESEA).
  • Form 71/71I—Other Sources/Uses section. Remove the line for Object 7699, All Other Financing Uses, effective 2016-17.

Note:   The next validation table update will close the Fund 71 x Object 7699 combination, along with the Fund 71 x Function 9100 (Debt Service) combination, both effective 2016-17 budget/interim data.

Rename Supplemental Form

Form NCMOE—No Child Left Behind Maintenance of Effort

Form ESMOE—Every Student Succeeds Act Maintenance of Effort

  • Effective 2017-18 interim periods, rename Form NCMOE to Form ESMOE, due to the ESSA reauthorization of the ESEA of 1965.
Revise Supplemental Forms

Form GANN—Appropriations Limit Calculations

  • Update inflation adjustments on Line D2.
  • Section C, Local Proceeds of Taxes/State Aid Received
    • State Aid Received
      • Shade Line 16/15, Transfers to Charter Schools in Lieu of Property Taxes (Object 8096), and no longer allow data extraction, effective 2016-17. This change is proposed to capture all taxes in the GANN calculation; currently, taxes transferred to charter schools reporting separately are not included.

Form MYP/MYPI—Multiyear Projections

  • Unrestricted/Restricted worksheet.
    Line F2, District ADA. Modify to include Charter School ADA corresponding to financial data reported in Fund 01. Districts only.

Form NCMOE—No Child Left Behind Maintenance of Effort

  • Effective 2017-18 interim periods, rename Form NCMOE to Form ESMOE, due to the ESSA reauthorization of the ESEA of 1965.
Revise Criteria and Standards

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

  • Average Daily Attendance, Criterion 1, COEs only—Budget and Interim periods
    Sections 1B-1 and 1B-2.
    Modify to no longer include Charter School ADA corresponding to financial data reported in funds 09 and 62.
  • LCFF Revenue, Criterion 2, COEs only—Budget and Interim periods
    Reinstate this criterion, which was disabled for COEs during transition to full LCFF implementation.
  • Facilities Maintenance Criterion 5/7, COEs/Districts—Budget and Interim periods
    Modify the minimum contribution requirement of the Ongoing and Major Maintenance/Restricted Maintenance Account, per Education Code Section 17070.75 as amended by AB 104 (Chapter 13, Statutes of 2015), to calculate as the greater of the following, effective 2017–18:
    1. Two percent of the total unrestricted (COEs only) general fund expenditures and other financing uses for the current year; or
    2. The lesser of: a) the amount the COE/district contributed into the account for the 2014-15 fiscal year, or b) three percent of the total unrestricted (COEs only) general fund expenditures and other financing uses for the current year.
  • ADA to Reserves, Criterion 10, Districts only—Budget and Interim periods
    Modify to include Charter School ADA corresponding to financial data reported in Fund 01.
Revised Reports

Reports SEMA/SEMB/SEMAI––Special Education Maintenance of Effort (MOE)
LEA MOE Calc and SELPA MOE Calc worksheets.

  • Section 3
    Part A––Combined State and Local Expenditures Method
    Part B––Local Expenditures Only Method
    Remove the automatic extraction of prior year expenditure data, requiring LEAs to manually enter expenditure and special education unduplicated pupil count data for the comparison year under all four methods. The intent of this change is to facilitate the data collection for the separate Subsequent Year Tracking (SYT) worksheet and to provide clear presentation of which method(s) the maintenance of effort is/are met.
Questions:   Financial Accountability & Information Services | sacsinfo@cde.ca.gov | 916-322-1770
Last Reviewed: Tuesday, March 14, 2017