SACS Minutes, October 2016, Attachment C

Proposed SACS2016 Software Modifications

Revise Fund Forms

• Form 71/71I—Other Sources/Uses section. Remove the line for Object 7699, All Other Financing Uses, effective 2016–17.
  
  Note:   The next 2016 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.

Revise Supplemental Forms

Form MYP/MYPI—Multiyear Projections

• Adjust the dollar amounts used in the Unrestricted/Restricted worksheet, Reserve Standard Percentage Level (Line F3d for COEs only) and Reserve Standard – By Amount (Line F3f for COEs and Districts, and Line F7 for JPAs), based on the adjustment to the statutory COLA factor made in the Criteria and Standards Review form.
• 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

• Modify as needed due to the federal Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act (ESSA).

Revise Criteria and Standards

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

• Adjust deficit spending and fund balance levels for COEs, and reserve levels for all LEAs, based on prior year's statutory COLA factor.
• 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.