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SACS Minutes, May 2012, Attachment C

This document is Attachment C to the Standardized Account Code Structure (SACS) Forum meeting minutes for May 15, 2012.


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

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

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:

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)
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.


Revised Reports

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.

Questions:   Financial Accountability & Information Services | | 916-322-1770
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