SACS Minutes, February 2013, Attachment C

PROPOSED SACS2013 SOFTWARE MODIFICATIONS

Revise Fund Forms

Expenditures by Object worksheet:

• Forms 01/01I, 09/09I, 62/62I—Federal Revenue section. NCLB/IASA (Resources 3000-3009, 3011-3024, 3026-3299, 4000-4034, 4036-4139, 4202, 4204-4215,5510) detail line, Object 8290:
  • Rename the line from “NCLB/IASA” to “Other No Child Left Behind.”
  • Remove the following obsolete resources and add to the All Other Federal Revenue line, Object 8290: Resources 3000-3009, 3021-3024, 3206-3299, 4000-4034, 4127-4139, 4202, 4204 (district, charters only), 4205-4215.
    
• Forms 01/01I, 09/09I, 62/62I—Revenue Limit section. Add line for Object 8012, Education Protection Account, effective 2012-13. Applies to COE, district, and charter schools.
• Form 01/01I (JPA only)—Federal Revenue section. NCLB/IASA (Resources 3000-3299, 4000-4139, 4201-4215,4610, 5510) detail line, Object 8290:
  • Rename the line from “NCLB/IASA” to “No Child Left Behind.”
  • Remove the following obsolete resources and add to the All Other Federal Revenue line, Object 8290: Resources 3000-3199, 3201-3204, 3206-3299, 4000-4035, 4037-4139, 4201-4215, 4610, 5510.
    
• Form 11/11I—Federal Revenue section. NCLB/IASA (Resources 3000-3299, 4000-4139, 4201-4215,4610, 5510) detail line, Object 8290:
  • Rename the line from “NCLB/IASA” to “No Child Left Behind.”
  • Remove the following obsolete resources and add to the All Other Federal Revenue line, Object 8290: Resources 3000-3104, 3106-3199, 3201-3299, 4000-4044, 4046-4139, 4201-4215, 4610, 5510.
    
• Forms 09/09I, 62/62I—Other State Revenue section.
  • For Budget/Unaudited Actuals periods: Shade the Budget column for Resource 6200, Class Size Reduction Facilities, detail line, Object 8590.
  • For Interim periods: Remove the line for Resource 6200, Class Size Reduction Facilities, detail line, Object 8590, and add Resource 6200 to the All Other State Revenue line, Object 8590.
    
• Form 16/16I—Add new Interfund Transfers In section. Within new section, add line for Object 8919, Other Authorized Interfund Transfers In. Applies to County Office of Education (COE) only.

Expenditures by Object worksheet and Expenditures by Function worksheet:

• Forms 61-73 —Revise fund forms due to the implementation of GASB Statement63 (GASB63):
  • Sections E, F, and I: Replace all “Net Assets/Position” descriptions with “Net Position.”
  • Components of Ending Fund Balance section: Replace Object 9796 description of “Capital Assets, Net of Related Debt / Net Investment in Capital Assets” with “Net Investment in Capital Assets.”

Restricted Detail worksheet:

• Forms 61-73 —Revise fund forms due to the implementation of GASB63:
  Total line: Replace “Total, Restricted Balance” description with “Total, Restricted Net Position.”
  
  
• Form 09—Charter Schools Special Revenue Fund (modified accrual basis of accounting)
  Discontinue Form 09I for separately reporting charter schools. Applies to Interim periods only.
  
  Beginning in the SACS2012 software, inactivated Fund 09 for separately reporting charter schools only, effective 2012-13, because a separately reporting charter school should report a general fund and not a special revenue fund. These changes do not apply to COEs or districts that use Fund09 to report their charter schools within their own financial statements.
• In the SACS2012 software, for separately reporting charter schools only: Added new fatal import technical review check CHK-FUND09-ACTIVITY to flag activity in Fund 09 except objects 9791, 9793, and 9795, effective 2012-13 for budget and interim data types. For 2012-13, CDE expects to see a Fund 09 beginning fund balance and a restatement to zero out the beginning balance, by resource.
• In the SACS2013 software, for separately reporting charter schools only:
  • Fund 09 ending fund balances reported in 2011-12 unaudited actuals will be preloaded as Fund 09 in SACS2013 for use with technical review checks, PY‑EFB=CY-BFB and CY-EFB=CY-BFB-RES.
  • Discontinue Interim Form 09I for separately reporting charter schools only.
  • Modify CHK-FUND09-ACTIVITY as follows:
    • Flag activity in Fund 09 data except objects 9791, 9793, and 9795, effective 2012-13, for actual data types only.
    • Flag activity in Fund 09 data for all objects, effective 2013-14, for budget and interim data types only.
• In the SACS2014 software, for separately reporting charter schools only:
  • Discontinue Budget/Unaudited Actuals Form 09 for separately reporting charter schools only.
  • Modify CHK-FUND09-ACTIVITY to flag activity in Fund 09 data for all objects, for all data type.

Revise Supplemental Forms

Forms A/AI—Average Daily Attendance

• District only: Add new Line 29 (Line 26 for Interims) for Basic Aid Open Enrollment Average Daily Attendance (ADA).

Form CASH—Cashflow Worksheet

Budget Year (1) worksheet only. Budget column, Sections B. Receipts and C. Disbursements: Modify to no longer allow key entry and to instead extract general ledger data from Fund 01, General Fund/County School Service Fund. If Fund 01 general ledger data does not exist, then Fund 62, Charter Schools Enterprise Fund, general ledger data will extract.

Form CEFB—Components of Ending Fund Balance
Funds 61-73—Revise object descriptions due to the implementation of GASB63:

• Revise Object 979Z description from “Ending Net Assets/Position” to “Ending Net Position.”
• Revise Object 9796 description from “Capital Assets, Net of Related Debt / Net Investment in Capital Assets” to “Net Investment in Capital Assets.”
• Revise Object 9797 description from “Restricted Net Assets/Position” to “Restricted Net Position.”
• Revise Object 9790 description from “Unrestricted Net Assets/Position” to “Unrestricted Net Position.”

Form GANN—Appropriations Limit Calculations

• Update inflation adjustments on Line D2
• Section B, Current Year Gann ADA
  District only: Line 1, Total K-12 ADA: Modify extraction to also include Form A Line 28 for Basic Aid “Choice”/Court Ordered Voluntary Pupil Transfer ADA (SB937) and Line 29 for Basic Aid Open Enrollment ADA.
• Section C, Local Proceeds of Taxes/State Aid Received
  Other Local Revenues
  COE only: Shade and block Line 18, To General Fund from Bond Interest and Redemption Fund (Excess debt service taxes) (Object 8914).
• Section C, Local Proceeds of Taxes/State Aid Received
  State Aid Received
  Modify Line 25/24, Revenue Limit State Aid – Current Year (Object 8011), to include Object 8012, Education Protection Account, effective 2012-13.

Forms MYP/MYPI—Multiyear Projections

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

Form NCMOE—No Child Left Behind Maintenance of Effort

• Section I, Expenditures
  • Line B, Less all federal expenditures not allowed for MOE.
  • Remove resources 3330, 3340, 3360, 3370, 3375, and 3405 from exception list, effective 2012-13. Special Education funding originally assigned these federal resource codes have since been reassigned state resource codes.
    
• Section II, Expenditures Per ADA
  • Districts only
  • Line A, Average Daily Attendance—Modify extraction to include new FormA Line 29 (Line 26 for Interims) for Basic Aid Open Enrollment ADA.
    
• Section IV, ARRA State Fiscal Stabilization Fund (SFSF) Expenditures and/or Education Jobs Fund Expenditures to Meet MOE Requirement
  • Remove Resource 3200, ARRA: State Fiscal Stabilization Fund (SFSF), from all extracts and line references, effective 2012-13. Applies to Budget and Unaudited Actuals periods only.
  • Remove entire Section IV due to expiration of the expenditure period for Education Jobs Fund carryover dollars. Funds were available for obligation through September 30, 2012. Applies to Interim periods only.

Form RL/RLI—Revenue Limit Summary

• Update revenue limit deficit factors and modify related TRCs accordingly.
• OTHER ITEMS section
  District only: Add Principal Apportionment data ID number 0736 to Line 38, Basic Aid “Choice”/Court Ordered Voluntary Pupil Transfer, for Basic Aid Open Enrollment funding.
• Update to reflect the new Education Protection Account (EPA) State Aid funding:
  • COE only:
    OTHER REVENUE LIMIT ITEMS section
    • Replace Line 31, TOTAL, OTHER REVENUE LIMIT ITEMS with two new lines:
      -- 31a. Other Non-deficited Revenue Limit Items and
      -- 31b. Other Revenue Limit Add-on Items (ID 3046).
    • Change section heading PROPERTY TAX REVENUES to STATE AID PORTION OF REVENUE LIMIT, and remove section heading REVENUE LIMIT-LOCAL SOURCES.
    • Replace current Lines 38-40 STATE AID with the following lines:
      -- 38. GROSS STATE AID (ID 3032);
      -- 39. Excess Tax Amount (ID 3386);
      -- 40. Less: Education Protection Account (Object 8012) (ID 3387);
      -- 41. NET STATE AID (ID 3388); and
      -- 42. TOTAL NET REVENUE LIMIT (Object 8011) (ID 3047).
    • Renumber remaining lines.
      
  • District only:
    • Revenue Limit – State Aid section
      Replace Line 31, STATE AID PORTION OF REVENUE LIMIT (ID 0111), with three new lines:
      -- 31a, Gross State Aid Portion of Revenue Limit (ID 0111);
      -- 31b, Less: Education Protection Account (ID 0736); and
      -- 31c, Net State Aid (ID 0737).
    • Other Items section
      Rename Line 42 to “TOTAL, NET STATE AID PORTION OF REVENUE LIMIT,” and extract new Line 31c instead of Line 31.

Form SEA—Special Education Revenue Allocations

Section I, Total SELPA Revenues

• Add Line I.L, NSS (Necessary Small SELPA) Extraordinary Cost Pool for Mental Health Services Apportionment.
  

Revise Criteria and Standards

Forms 01CS/01CSI—Criteria and Standards Review—Budget and Interim

• Adjust deficit spending and fund balance levels for counties and reserve levels for all LEAs based on prior year's revenue limit COLA.
• Revenue Limit Criterion 2/4, COE/District—Budget and Interim periods
  • Section 2C/4B, Calculating the Projected Change in Revenue Limit
    Modify Line 1, Revenue Limit, Prior Year and Budget Year columns, to include Object 8012, Education Protection Account, effective 2012-13. Applies to Budget periods only.
  • Section 2A/4A, Calculating the Projected Change in Revenue Limit
    Modify Current Year line, Revenue Limit Projected Year Totals column, to include Object 8012, Education Protection Account. Applies to Interim periods only.
• Deficit Spending Criterion 6/8, COE/District/JPA—Budget period only
  Section 6A/8A, Calculating the Deficit Spending Standard Percentage Levels—Modify Section 1, Available Reserve Amounts, due to GASB54:
  • Line 1a, Designated for Economic Uncertainties (Funds 01 and 17, Object9770)—Shade and block the Second Prior Year (2011-12) column.
  • Line 1b, Undesignated Amounts (Funds 01 and 17, Object 9790)—Shade and block the Second Prior Year (2011-12) column.
  • Line 1c, Reserve for Economic Uncertainties (Funds 01 and 17, Object 9789)—Unshade and allow extract in the Second Prior Year (2011-12) column.
  • Line 1d, Unassigned/Unappropriated (Funds 01 and 17, Object 9790)—Unshade and allow extract in the Second Prior Year (2011-12) column.
• Deficit Spending Criterion 6/8, COE/District—Budget period only
  Section 6A/8A, Calculating the Deficit Spending Standard Percentage Levels—Modify Section 2, Expenditures and Other Financing Uses:
  • Line 2b, Less Special Education Pass-Through Funds (Fund01, Resources 3300-3499 and 6500-6540, Objects 7211-7213 and7221-7223)—Shade and block the Second Prior Year (2011-12) column.
  • Line 2c, Plus Special Education Pass-Through Funds (Fund10, Resources 3300-3499 and 6500-6540, Objects 7211-7213 and7221-7223)—Unshade and allow extract in the Second Prior Year (2011-12) column, for LEAs that elected not to exclude the special education pass-through.
• Supplemental Information S5, Contributions—Budget and Interim periods
  Section S5A, Identification of Projected Contribution, Transfers and Capital Projects that may Impact the General Fund/County School Service Fund
  • Line 1b, Transfers In, General Fund/County School Service Fund — Projection / Projected Year Totals column
    Modify Budget/Current Year, 1st Subsequent Year and 2nd Subsequent Year lines to no longer allow key entry if Form MYP/MYPI exists and to instead extract from Form MYP/MYPI, Unrestricted/Restricted worksheet, Line 5a.
  • Line 1c, Transfers Out, General Fund/County School Service Fund — Projection / Projected Year Totals column
    Modify Budget/Current Year, 1st Subsequent Year and 2nd Subsequent Year lines to no longer allow key entry if Form MYP/MYPI exists and to instead extract from Form MYP/MYPI, Unrestricted/Restricted worksheet, Line 9a.

Technical Review Checks — New

RS-NET-POSITION-ZERO

• New fatal general ledger TRC, due to the implementation of GASB 54
• Applies to all periods
• Applies to all data types except Interim actuals to date
• Applies to all LEAs
• Object 9797 (Restricted Net Position) in unrestricted resources, must be zero, by resource, in funds 61 through 73
• No rounding allowance

EPA-CONTRIB

New general ledger TRC

• Fatal for Budget, Actuals, Original Budget, and Projected Year Totals data
• Warning for Board Approved and Actuals to Date data
• Applies to COE, district, and charter schools
• There should be no contributions (objects 8980-8999) to the Education Protection Account (Resource 1400)
• No rounding allowance

RL-STATE-AID-EPA

New supplemental TRC

• Fatal for Budget, Actuals, Original Budget, and Projected Year Totals data
• Warning for Board Approved data
• Applies to COE and district
• Education Protection Account (Object 8012) should agree with EPA on FormRL/RLI (Line 40b/31b)
• $100 rounding allowance
  

Technical Review Checks — Revised

ASSET-IMPORT

Modify check severity from warning to fatal. For funds 61-73 only, modify check to look for imported/keyed asset amounts only in objects 94XX, Capital Assets. This check was added to the SACS2012 software to verify if capital assets amounts are imported/keyed, then capital asset supplemental data (Form ASSET) must be provided.

CEFB=FD-EQUITY
CEFB-POSITIVE

Modify check descriptions to replace “Components of Ending Fund Balance/Net Assets” with “Components of Ending Fund Balance/Net Position,” due to GASB 63.

CHK-FUND09-ACTIVITY

• Modify check to also run for actual data types: To flag activity in Fund 09 data except objects 9791, 9793, and 9795, for actual data types only.
• Modify check for budget and interim data types: To flag activity in Fund 09 data for all objects, for budget and interim data types only.
• This fatal check was added to the SACS2012 software to flag Fund 09 activity in any object except objects 9791, 9793, and 9795 for separately reporting charter schools, effective 2012-13 budget and interim data types. Applies to separately reporting charter schools only. In the SACS2014 software, this check will be modified to flag activity in Fund 09 data for all objects, for all data types.

RL-CALC

• Modify check to include Object 8012, Education Protection Account, and Form RL/RLI, Line 31b, EPA. Applies to district only.
• This check verifies Revenue Limit general ledger data agree with the Revenue Limit Calculated in Form RL/RLI, excluding charter school activity.

RL-CALC-C

• Modify check to include Object 8012, Education Protection Account, and to include Form RL/RLI, Line 40a, Gross State Aid Portion of Revenue, instead of Line 40. Applies to COE only.
• This check verifies Revenue Limit general ledger data agree with the Revenue Limit Calculated in Form RL/RLI, excluding charter school activity.

RL-STATE-AID

• Rename check to RL-STATE-AID-NET
• Modify check to compare with Form RL/RLI new Line 40c, instead of Line 40. This line reference change applies to COE only.
• This check verifies that RL Net State Aid – Current Year (Object 8011) agrees with the Net State Aid Portion of Revenue Limit Calculated in Form RL/RLI (Line 40c/42).

UNR-NET-POSITION-NEG

Modify check severity from warning to fatal. This check was added to the SACS2012 software to verify Object 9790 (Unrestricted Net Position) in restricted resources is zero or negative, by resource, in funds 61 through 73.

Revise Reports

Reports CNVRT/ENTRY/GSA/GSNA—Government-wide Reports
Revise due to the implementation of GASB63:

• Revise “Net Assets” line descriptions/references to “Net Position”
• For Report GSNA only—
  • Revise report name from "Governmenl-wide Statement of Net Assets (GSNA)" to "Government-wide Statement of Net Position (GSNP)."
  • Revise "Invested in capital assets, net of related debt" line description to "Net investment in capital assets."