What's New: 2025–26 Charter Alternative Form

Charter School Alternative Form What's New
2025–26 Unaudited Actuals Reporting Period

Listed below is a summary of changes made to the 2025–26 Charter School Alternative Form (ALT Form) reporting components of the SACS Web System.

Form Changes

• Implemented a redesigned version of the ALT Form, in the systemwide effort to bring the forms and reports in compliance with accessibility standards for people with disabilities and improve user experience for all SACS Web System users. Main features of the redesigned form include the following:
  • The Excel export, PDF export and Print Preview now include a cover page with complete form references as a standard feature to be included on all SACS forms upon redesign. The cover page is optional for printing but must be included for a fully accessible document.
  • The content of the form has not materially changed since the prior version used for 2024–25 Unaudited Actuals reporting period.
• On the Certification tab, the Charter Number field was corrected to only accept four digits.
• Descriptions for Section G.1. Cash Assets in Object Codes 9110 to 9140 were reorganized with prefix letters to match other fund forms.
• Section L. Federal Every Student Succeeds Act (ESSA) Maintenance of Effort (MOE) Requirement was moved from within the ALT form to a separate tab. This section will appear on a separate tab in the Excel file and on a separate page on the PDF.

Internal Form Checks

• ALT009: IFC-ALT-UA-AmountForF3a-Unrestricted
  • Disabled ALT009 when Modified Accrual Basis is selected.
• ALT010: IFC-ALT-UA-AmountForF3a-Restricted
  • Disabled ALT010 when Modified Accrual Basis is selected.
• ALT011: IFC-ALT-UA-must-be-zero
  • Renamed the IFC Short Name from "IFC-ALT-UA-must-be-zero" to "IFC-ALT-UA-D3-Total-Column-Must-Be-Zero".
• ALT012: IFC-ALT-UA-ZeroOrNegative
  • Disabled ALT012 when Modified Accrual Basis is selected.
  • Renamed the IFC Short Name from "IFC-ALT-UA-ZeroOrNegative" to "IFC-ALT-UA-F3c-Restricted-Column-Must-Be-Zero-Or-Negative”.
• ALT Form IFC Form Messages
  • Additionally, updated the IFC Form Messages for the following IFCs:
    • ALT007, ALT009, ALT010, ALT011, ALT012, and ALT013

Revised Technical Review Checks

• CHALT_ASSETS_POSITIVE
  • Removed Line G.10. Total Assets from the TRC
• CHALT_INDIRECT
  • Minor cosmetic update.
• CHALT_LCFF_SOURCES
  • Minor cosmetic update.
• CHALT_MOE_CAP_OUTLAY
  • Minor cosmetic update.
• CHALT_ MOE_DEBT_SERVICE
  • Minor cosmetic update.
• CHALT_ OBJ_POSITIVE
  • Modified the TRC to include Object Code 6910 for Accrual basis.
  • Modified the TRC to include Object Code 6600 for Modified Accrual basis.