What's New: 2025-26 Interims Reporting

Listed below is a summary of changes made to the 2025–26 Interim reporting components of the Standardized Account Code Structure (SACS) Web financial reporting system. For additional information on each of the forms and reports, refer to the relevant sections of the SACS Web System User Guide.

Revised Fund Forms

• Form 01I, 09I, 11I, 14I, and 62I—Local Control Funding Formula (LCFF) Sources Section
  Revised the Object 8099 line titled “LCFF/Revenue Limit Transfers - Prior Years" to "LCFF Transfers - Prior Years".
• Form 01I, 09I, and 62I—Federal Revenue Section
  Revised the Object 8290 line titled “Other NCLB/Every Student Succeeds Act” to “Other Every Student Succeeds Act”.
• Form 01I, 09I, 12I, and 62I—Other State Revenue Section
  • Added a new line “Arts and Music in Schools (Prop 28)”, Resource 6770, Object Code 8590.
  • Added a new line “Expanded Learning Opportunities Program (ELO-P)” Resource 2600, Object Code 8590.
• Form 01I—Other State Revenue Section
  Removed the line “ROC/P Entitlement – Prior Years”, Resource 6360, Object 8319; and moved the Resource 6360, Object 8319 combination to the All Other State Apportionments - Prior Years, All Other, Object 8319 line.
• Form 09I and 62I—Federal Revenue Section
  Removed Resource 4128 from Other Every Student Succeeds Act detail line, Object 8290. Resource 4128 was last effective June 30, 2025. Moved Resource 4128 extractions to the All Other Federal Revenue detail line, Object 8290.

Revised Supplemental Forms

• Form CASH—Cashflow Worksheet
  • Receipts Section: Revised the line titled “LCFF/Revenue Limit Sources” to “LCFF Sources”.
• Form ESMOE—Every Student Succeeds Act Maintenance of Effort (ESMOE)
  • Added Objects 6700 and 6920 to the list of exclusions in Section 1, Line C2.
  • Added internal form check to Section I Line E that states “Total expenditures subject to MOE cannot be negative” if the amount calculated is negative.
• Form MYPI—Multiyear Projections
  • Adjusted the dollar amounts used in the Unrestricted/Restricted worksheet, Reserve Standard Percentage Level (Line F3d for county offices of education [COEs] and districts, and Line F5 for joint powers agencies [JPAs]) and Reserve Standard – By Amount (Line F3f for COEs and districts, and Line F7 for JPAs), based on the cost-of-living adjustment (COLA) made to the Criteria and Standards Review form.
• Form MYPI/MYPIO—Multiyear Projections—Interims
  • Updated title to remove “Revenue Limit Sources” from the LCFF title description (Line A1) in the Unrestricted, Restricted, and Unrestricted/Restricted worksheets.

Revised Criteria and Standards

• Form 01CSI—Criteria and Standards Review
  • COE/District/JPA – Criterion 8/10 – Reserves
    • Adjusted reserve levels for all LEAs, based on prior year’s statutory COLA.

Revised Reports

• Report SEMAI—Special Education Maintenance of Effort (SEMOE)
  • LEA MOE Calc Tab, Section 3: Renumbered the expenditure methods from A.1, A.2, B.1, B.2 to Test 1, 2, 3, 4 consecutively.
  • IFC# SEMAI005 – Change description from “Fatal – Fatal LEA Exps Worksheet, Adjustment column:…” to “Fatal - LEA Actual worksheet, Adjustments column:…”
  • New IFC# SEMAI016– Warning – Form SEAS must be completed before completing Report SEMAI.
  • SEMAI LEA MOE Calc Tab – In the SELPA: (??) field. Added language “Please select the SELPA for which the MOE report is being done before proceeding: Open Form SEAS from the Forms/Supplementals menu, and enter the 2 character code of the applicable SELPA from the displayed list.