PROPOSED SACS2011 SOFTWARE MODIFICATIONS
Changes
For details regarding GASB-54 related changes, please see the Proposed SACS2011 Software Modifications distributed at the October 12, 2010, SACS Forum meeting.
Other Changes
NEW FUND FORMS
Form 10—Special Education Pass-Through Fund
REVISED FUND FORMS
Proprietary and Fiduciary Funds
Fund 61, Cafeteria Enterprise Fund
Governmental Accounting Standards Board (GASB) Statement 54 - Related 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 9796, Capital Assets, Net of Related Debt
- Object 9797, Restricted Net Assets
- Object 9790, Unrestricted Net Assets/Unappropriated Net Assets
Form 95—Student Body Fund
Open Form 95 to joint powers agencies (JPAs) for budget and unaudited actual reporting periods.
REVISED SUPPLEMENTAL FORMS
Form 95A—Changes in Assets and Liabilities (Student Body)
Open Form 95A to JPAs for budget and unaudited actual reporting periods.
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.
- Part III, Indirect Cost Rate Calculation
Section A, Indirect Costs
Section B, Base Costs
Limit the extractions for Line A3, External Financial Audit – Single Audit, and Line A4, Staff Relations and Negotiations, to only unrestricted resources, and move the restricted resources to Base Costs on Line B8, External Financial Audit – Single Audit, Other, and Line B7, Board and Superintendent, respectively.
- Part III, Indirect Cost Rate Calculation
Part IV, Carry-forward Adjustment
- Add the following 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.
- If the Line III.D, Preliminary Proposed Indirect Cost Rate, is negative, and Option 1 is selected on Line IV.E, Optional Allocation of Negative Carry-forward Adjustment Over More Than One Year.
--ICR is negative, please select Option 2 or 3.
- If the Line III.D, Preliminary Proposed Indirect Cost Rate, is negative, and Option 2 is selected on Line IV.E, Optional Allocation of Negative Carry-forward Adjustment Over More Than One Year.
--ICR is negative, please select Option 3.
- Add the following form check. As with all other internal form checks, the user can still close the form without fixing the conditions. This condition does not have to be fixed to complete an official export.
- If the Line III.D, Preliminary Proposed Indirect Cost Rate, is negative, and Option 3 is selected on Line IV.E, Optional Allocation of Negative Carry-forward Adjustment Over More Than One Year.
--àICR is negative.
- If the Line III.D, Preliminary Proposed Indirect Cost Rate, is negative, and Option 3 is selected on Line IV.E, Optional Allocation of Negative Carry-forward Adjustment Over More Than One Year.
Form NCMOE—No Child Left Behind Maintenance of Effort
Consider activating Form NCMOE for the budget and interim periods.
Forms RL/RLI—Revenue Limit Summary
To account for the Base Revenue Limit Add-on pursuant to AB 851 (Chapter 374/2009), which combined Meals for Needy and Beginning Teacher Salary Incentive Funding, modify the following lines for districts only:
- Add additional Principal Apportionment data ID number 0719 to Base Revenue Limit Per ADA Line 3, All Other Adjustments.
- Shade Revenue Limit Subject to Deficit Line 8, Meals for Needy Pupils.
- Shade Revenue Limit Subject to Deficit Line 13, Beginning Teacher Salary Incentive Funding.
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 for counties and districts. 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
CHK-RS-LOCALLY-DEFINED
- 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.
SE-PASS-THRU-REVENUE
- New general ledger TRC
- Warning check
- Applicable for all periods
- Will run for budget and interim data only. Will be activated for actual data in the SACS2012 software.
- Applies to all LEAs
- Transfers of special education pass-through revenues (resources 3300–3499 and 6500–6540) should not be reported in the general fund for the AU of a SELPA.
Technical Review Checks—Revised
BALANCE-FDxRS-AGENCY—Modify to also run for JPAs, due to Fund 95, Student Body Fund, opening to JPAs.
PROPOSED CHANGES TO INTERIM AND UNAUDITED ACTUAL COMPONENTS
Revised Supplemental Forms
Forms PCR/PCRAF—Program Cost Report / Schedule of Allocation Factors
Add Fund 09, Charter Schools Special Revenue Fund, and Fund 62, Charter Schools Enterprise Fund.
