PROPOSED SACS2012ALL SOFTWARE MODIFICATIONS
(INTERIM AND UNAUDITED ACTUAL COMPONENTS)
Revise Fund Forms
All Interim Fund Forms—Add a new “Restricted Detail” worksheet tab to list restricted balance, by resource, for projected year totals data.
Delete Supplemental Forms
Form DAY—Community Day Schools
Inactivate Form DAY, effective 2011–12, due to the flexibility provisions of Senate Bill 4 of the 2009–10 Third Extraordinary Session (SBX34) (Chapter 12, Statutes of 2009) as amended by SB 70 (Chapter 7, Statutes of 2011).
Form JUV-A—Juvenile Court and County Community Schools Account
Unaudited Actuals period only, county office of education (COE) and COE charters only: Delete Form JUV-A and replace with JUV.
Revise Supplemental Forms
Form AI—Average Daily Attendance
Interim periods only, COE only: Expand Community School Pupils Line 4 (in Elementary section) and Line 12 (in High School section) to three separate lines for Probation, Pupils expelled, and Homeless.
Form CA—Unaudited Actuals Certification
- COE and COE charters only: Replace Form JUV-A with JUV.
- Remove Form DAY.
Form CORR—Education of Adults in County Correctional Facilities
Section III, Indirect Costs—Remove the statewide average indirect cost rate from the Indirect Costs calculation. The statewide average indirect cost rate for Adult Education is no longer calculated due to the flexibility provisions of SBX34 as amended by SB 70, currently in effect for fiscal years 2008–09 through 2014–15. Education Code Section 52616.6, which was not flexed, allows indirect support costs for Adults in Correctional Facilities. Therefore, the Section III Indirect Costs calculation will be modified to use the local educational agencies’ (LEAs') approved indirect cost rates, and to no longer use the statewide average indirect cost rate.
Form GANN—Appropriations Limit Calculations
- Update inflation adjustments on Line D2.
- 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 in Form GANN to complete an official export.
- Section C, Local Proceeds of Taxes/State Aid Received
District only. Line 11, Comm. Redevelopment Funds—Remove Object 8046, Supplemental Educational Revenue Augmentation Fund (SERAF) (valid 2009–10 and 2010–11).
- 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 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 JUV—Juvenile Court and County Community Schools Account
COE and COE charters only: Open Form JUV to Unaudited Actuals period, replacing Form JUV-A.
Form MYPIO—Multiyear Projections
Sections C and D—Revise, for Funds 61I through 73I, due to the implementation of Governmental Accounting Standards Board (GASB) Statement 63:
- Replace all “Net Assets” descriptions with “Net Position”
- Line D3a, Object 9796—Replace line description of “Capital Assets, Net of Related Debt,” with “Net Investment in Capital Assets”
Forms PCR/PCRAF—Program Cost Report
Program Cost Report worksheet—Indirect Costs Charged to Other Funds Line: Modify Function range to extract only Function 7210.
New Technical Review Checks (TRCs)
- New warning supplemental TRC
- Applies to 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) should be provided.
- $100 rounding allowance
- The severity of this check will be re-evaluated in the SACS2013 software.
- New supplemental TRC
- Applies for unaudited actuals period only
- Applies to unaudited actual data type only
- Warning for COE, district, and charter schools
- Informational for joint powers agencies (JPAs)
- The indirect cost rate used in one or more programs (Form ICR, Exhibit A – Highest Rate Used) exceeds the LEA’s approved indirect cost rate.
- No rounding allowance
Delete Technical Review Checks
JUV-A—Juvenile Court and County Community Schools Account
Delete the following JUV-A warning TRCs for all periods and data types, due to the implementation of GASB 54. These checks were created to accommodate temporary Form JUV-A, which is discontinued in the SACS2012 software. The JUV-A TRCs are replaced with the JUV TRCs.
Revise Technical Review Checks
DEBT-IMPORT—Modify check to include Objects 9750, Stabilization Arrangements, Object 9760, Other Commitments, and Object 9789, Reserve for Economic Uncertainties, and exclude Object 9730, General Reserve, Object 9770, Designated for Economic Uncertainties, and Object 9775, Designated for the Unrealized Gains of Investments and Cash in County Treasury, due to the implementation of GASB 54.
JUV—Juvenile Court and County Community Schools Account
Re-activate the following JUV TRCs for the Unaudited Actuals reporting period, unaudited actual data, due to the implementation of GASB 54. These checks were temporarily discontinued in the SACS2011ALL software to accommodate temporary Form JUV-A. These JUV TRCs replace the temporary JUV-A TRCs.
SEMA/SEMB/SEMAI—Special Education Maintenance of Effort (MOE)
LEA MOE Calc and SELPA MOE Calc worksheets
Revise Section 2 by expanding the information of the Individuals with Disabilities Education Act (IDEA) Part B fund used for Early Intervening Services (EIS) under 34CFR Section 300.226.