What's New: 2024-25 Unaudited Actuals Reporting

SACS Web System What's New
2024–25 Unaudited Actuals Reporting Period

Listed below is a summary of changes made to the 2024–25 Unaudited Actuals 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 01, 09, 11, 14, and 62—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 01, 09, and 62—Federal Revenue Section
  Revised the Object 8290 line titled “Other NCLB/Every Student Succeeds Act” to “Other Every Student Succeeds Act”.
• Form 01, 09, 12, and 62—Other State Revenue Section
  • Added a new line “Arts and Music in Schools (Prop 28)”, Resource 6770, Object 8590.
  • Added a new line “Expanded Learning Opportunities Program (ELO-P)” Resource 2600, Object 8590.
• Form 01—Other State Revenue Section
  Removed the obsolete line “ROC/P Entitlement – Prior Years”, Resource 6360, Object 8319; and moved the resource to the All Other State Apportionments - Prior Years, All Other, Object 8319 line.

Revised Supplemental Forms

Form CEA—Current Expense Formula/Minimum Classroom Compensation
Part I, Current Expense Formula; and
Part II, Minimum Classroom Compensation

• Removed the following resource code from the reductions in Column 4a and Line 13a: Resource 6225, Emergency Repair Program, Williams Case.

Form ESMOE—Every Student Succeeds Act Maintenance of Effort (MOE)

• Added Object 6700, Subscription Assets, and Object 6920, Amortization Expense-Subscription Assets, to the list of exclusions in Section 1, Line C2.
• Added new internal form check (IFC) ESMOE003 to Section I Line E to display, “Total expenditures subject to MOE cannot be negative” if the amount calculated is negative. The fatal IFC will trigger TRC CHK-UNBALANCED-B.

Form GANN—Appropriations Limit Calculations

• Updated inflation adjustments on Line D2 for District and lines D2 and D6 for COE.
• Revised the Object 8019 line description from “LCFF/Revenue Limit State Aid – Prior Years (Object 8019)” to “LCFF State Aid – Prior Years (Object 8019).” This is line C26 for COE and C25 for District.
• IFC GANN006 for COE:
  • Modified the IFC to fail when the IFC is activated and zero is entered in A3 Total Prior Year Appropriations Limit.
  • Modified the IFC detail language and added: “To calculate Line A3 adjustment, use a copy of previous year’s Form GANN, enter ADA adjustment, recalculate Adjusted Appropriations Limit on Line D16, and compare it to the original PY Appropriations Limit as reported on Line A3 of the current Unaudited Actuals submission. Retain a copy of the previous year’s recalculations for audit purposes.”
• IFC GANN007 for District:
  • Modified the IFC to fail when the IFC is activated and zero is entered in A1 Final Prior Year Appropriations Limit.
  • Modified the IFC detail language and added: “To calculate Line A1 adjustment, use a copy of previous year’s Form GANN, enter ADA adjustment, recalculate Adjusted Appropriations Limit on Line D11, and compare it to the original PY Appropriations Limit as reported on Line A1 of the current Unaudited Actuals submission. Retain a copy of the previous year’s recalculations for audit purposes."

Form L—Lottery Report

• Added a new line in Section A (Amount Available For This Fiscal Year) titled “Proceeds from SBITAs,” Object 8974, to allow local educational agencies (LEAs) to use lottery funds for Subscription-Based Information Technology Arrangements (SBITAs).

Revised Reports

Reports SEMA/SEMB/SEMAI—Special Education Maintenance of Effort (MOE)

• SEMA & SEMB - LEA MOE Calc Tab
  • Section 3A:Renumbered the expenditure methods from A.1.,A.2.,B.1.,B.2. to Test 1, Test 2, Test 3, and Test 4.
  • New text added to SELPA: (??) field, “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.”
    • New IFC SEMA015/SEMB016 will require SELPA: (??) field to be completed. The warning IFC will trigger TRC CHK-UNBALANCED-A.