Financial accounting and reporting manual Accounting and Reporting Manual Web Resources Quick Links William Pickering Financial Accounting and Data Support Manager 858- 292-3668 Lydia

Financial accounting and reporting manual

SanDiegoCountyOf iceofEducation6401 Linda Vista Road , Room 609

San Diego, CA 92111-7399 http://www.sdcoe.net

Business Services Division District Financial Services

Financial Accounting and Reporting June 2014

i.

INTRODUCTION

Welcome to the annual workshop for accounting personnel

and small school districts.

We wish to acknowledge and thank the following for their

contributions:

California Department of Education

School Services of California

Beginning with the 2008 Edition, we eliminated the use of

specific fiscal years in most of our examples. The following

terms are used to apply to a specific fiscal year:

Prior Prior Fiscal Year (PPY) = F/Y 2011/12

Prior Fiscal Year (PY) = F/Y 2012/13

Current Fiscal Year (CY) = F/Y 2013/14

Subsequent Fiscal Year (SY) = F/Y 2014/15

ii.

TABLE OF CONTENTS

Section

General Accounting Information 1

Closing Schedules 2

Checklists 3

Entries Made Prior to Closing 4

Closing Entries/Accruals 5

Payroll Accruals – 9910’s 6

Direct/Indirect Costs 7

Special Transfers 8

Categorical Programs 9

Deferred Maintenance 10

Reserves 11

GASB 12

Temporary Borrowing 13

SACS Software 14

Audit 15

Accounting Updates 16

FIS Processes 17

Glossary 18

Index 19

GENERAL ACCOUNTING INFORMATION

This section includes website, county contacts,

information on how to establish a new fund, oracle

funds listing, wire transfer process, report ordering

and budget rollover process and form.

1.1

Financial Accounting

http://www.sdcoe.net/business-services/financial-services/financial-accounting/Pages/financial-accounting.aspx[06/06/2014 1:25:48 PM]

Service and Leadership for Student Achievement

Financial AccountingThe Financial Accounting Unit assists school districts, community colleges, and charterschools throughout San Diego County with all aspects of financial accounting. Areas ofresponsibility include:

School District and Charter School Apportionments

Monthly Cash Reconciliations

Cash Flows

School District Audits and Finding Resolution Compliance

Tax Revenue and Anticipation Notes (TRANS)

Distribute Financial Reports from Financial Information Systems

Standardized Account Code Structure (SACS) Assistance and Validation Tables

Fund Establishment and Coordination with the County Auditor

Year-end Closing Process

Additional Information

Forms and Documents

Financial Accounting and Reporting Manual

Web Resources

Quick Links

William PickeringFinancial Accounting and DataSupport Manager858- 292-3668 Lydia Campos Account Clerk III858-292-3652 Agustin Quintana Account Clerk III858-292-3740 Maria Soto Delfin Fiscal Technician858-569-5324

San Diego County Office ofEducation6401 Linda Vista RoadSan Diego, CA 92111-7319 858-292-3500 | Contact Us

SDCOE Staff Directory

© 2013 Board of Education, San Diego County.All rights reserved.Web Content Disclaimer

SDCOE » BUSINESS SERVICES » DISTRICT FINANCIAL SERVICES » FINANCIAL ACCOUNTING

About SDCOE Superintendent Board of Education Programs and Services Human Resources Educators Parents

Year-End ClosingWorkshop (webcast)Auditor's Transfers forIndependent Districts2012-13 First Interim Letter2012-13 Second InterimLetterPayroll Extracts


Forms and Documents

Financial Accounting and ReportingManual

Web Resources

1.2 JUNE 2014

Financial Reporting

http://www.sdcoe.net/business-services/financial-services/financial-reporting/Pages/financial-reporting.aspx[06/06/2014 1:29:05 PM]


Financial ReportingThe Management Reporting Services Unit assists school districts and charterschools throughout San Diego County with the reporting of expenditure and revenueinformation to the California Department of Education. The unit serves as the liaison andreporting agent for the following:

Year-End Unaudited Actuals

First and Second Interim Reports

Budget Reporting

NPS/LCI, Infant Reporting

Revenue Limit Adjustment Reporting

Gann Limit

K-12 Single Adoption Notice of Public Hearing

J143 Report of School Buses

The unit also provides user support and technical assistance, including training and proceduralmaterials for the Principal Apportionment Revenue Software and the SACS Software.

Annual reports the unit provides include:

Annual Report of Financial Transactions

5-Year Comparison

Expenditure by Major Function

General Fund Composite

Additional Information

Forms and Documents

Business Services Upload

Business Services Upload User Guide - PDF

Information from

CDE

William PickeringFinancial Accounting and DataSupport Manager858- 292-3668 Patricia FoglianoFinancial Reporting Analyst858-292-3663 Joe BandalaFinancial Reporting Technician858-292-3713




SDCOE » BUSINESS SERVICES » DISTRICT FINANCIAL SERVICES » FINANCIAL REPORTING


Charter School UnauditedActuals AlternativePrincipal ApportionmentsRecap of SACS ForumMeetingsSACS Validation TablesSACS Financial ReportingSoftwareStandardized Account CodeStructure (SACS)

Financial Reporting

Business Services Upload

Business Services Upload User Guide -PDF

Charter School Unaudited ActualsAlternative

Principal Apportionments

Recap of SACS Forum Meetings

SACS Validation Tables

SACS Financial Reporting Software

Standardized Account Code Structure(SACS)

1.3 JUNE 2014

Personnel Information Financial Accounting and Reporting

FAX: (858) 571-7200 E-mail: [email protected]

Website: http://www.sdcoe.net/business-services/financial-services/financial-accounting/Pages/financial-accounting.aspx

William Pickering II (858) 292-3668 [email protected]

Financial Accounting & Data Support Manager Maria Soto-Delfin – Accounting Technician (858) 569-5324 [email protected] Deposit Permits for Electronic Funds Transfer Prepare Auditor Transfers Cash Flows Principal Apportionments Property Tax Interest Lottery Temporary Transfer of funds (TTF) Establish/Close Treasury Accounts/Funds Deferred Maintenance TRANs Agustin Quintana – Account Clerk III (858) 292-3740 [email protected] Lydia Campos – Account Clerk III (858) 292-3652 [email protected] Journal Entries Deposits/ Deposit Permits/BS Upload Wells Fargo Account Information Cancel/Voided Warrants Mail Call/Report Distribution Oracle Reports County Treasurer Contact/Online Access/WARP set up External Auditor Contracts Financial Input Schedule Master Dictionary Monthly Cash Balancing Roll Budgets/DDACCT/CHACCT Validation Tables Warrant Stock-Online/Offline/Payroll Year-end Closing Initial Call in Patricia Fogliano – Financial Reporting Analyst (858) 292-3663 [email protected] General Fund Composite Report General Fund Expenditure Report J-29 B/C Tax Reports Revenue Limit Reporting SACS Reporting and J-200 Downloads Districts assigned to Beth Saba, Erin Garcia and Brent Watson Special Education Infant Reporting Joe Bandala – Financial Reporting Technician (858) 292-3713 [email protected] Actuarial Reporting Annual Financial Transaction Report Five-Year Comparison Report Public Hearing Notices

SACS Reporting and J-200 Downloads Districts assigned to Sonya Menyon and Teresa Fiscus

1.4 JUNE 2014

Business Advisory Services FAX (858) 541-0697Commercial Warrants FAX (858) 278-1478Payroll Audit FAX (858) 715-0091Retirement Reporting FAX (858) 279-2953

NAME DEPARTMENT PHONE # ROOM #Baldwin-Granger, Amy Retirement Reporting 292-3692 605Bandala, Joe Financial Acct and Reporting 292-3713 608Britt, Tammy Retirement Reporting 569-5341 605Campos, Lydia Financial Accounting 292-3652 608Campos, Rafael Internal Business 569-5386 503Cordova, Claudia Commercial Warrants 292-3631 608De Los Santos, Rosario Internal Business (JPA) 292-3888 503Delos Santos, Clarissa Retirement Reporting 563-5307 605Etcheverry, Karina Payroll Audit 292-3693 504Fiscus, Teresa Business Services-Consultant 292-3660 609Fogliano, Patricia Financial Acct and Reporting 292-3663 608Garcia, Erin Business Services-Consultant 292-3810 609Henderson, Sheila Retirement Reporting 292-3708 605Linzaga, Rose Retirement Reporting 292-3629 605Marks, Peg Legal Services 292-3746 609Marshall, Ellie Accounts Payable 292-3732 608Medina, Marisa Payroll Audit 292-3650 504Menyon, Sonya Business Services-Consultant 292-3634 609Okamura, Kazuki Commercial Warrants 292-3844 608Parker, Bob Accounts Payable 292-3625 608Pickering II, William Financial Acct & Data Support Manager 292-3668 608Pilapil, Gemma Payroll Audit 292-3510 504Quintana, Agustin Financial Accounting 292-3740 608Roberts, Patricia Payroll Audit 292-3651 504Rogers, Calandra Commerical Warrants 292-3632 608Saba, Beth Business Services-Consultant 292-3601 609Soto-Delfin, Maria Financial Accounting 292-5324 608Squeo, Carolyn Retirement Reporting 569-5309 605Stopper, Sheree Payroll Services Manager 571-7275 504Carreon, Guiselle Commercial Warrants & Accounts Payable 292-3602 608Evans, Renee Retirement Reporting 292-3504 605Zendejas, Ofelia Commercial Warrants 292-3633 608

San Diego County Office of Education Staff List

1.5 JUNE 2014

COUNTYDIST. AUD. I.D.

# (ARMS) F/A DISTRICT COMMERCIAL RETIREMENT FINANCIAL WARRANTS STRS/PERS ACCOUNTING

ELEMENTARY 001 4103 1 Alpine Union Rogers Evans/Delos Santos Campos 004 4109 1 Bonsall Union Rogers Evans/Delos Santos Campos 006 4112 2 Cajon Valley Union Cordova Evans/Delos Santos Campos 007 4115 1 D Cardiff Rogers Evans/Delos Santos Campos 009 4117 2 Chula Vista Elementary Cordova Evans/Delos Santos Campos 010 4120 1 D Dehesa Cordova Evans/Delos Santos Campos 011 4121 1 Del Mar Union Cordova Evans/Delos Santos Campos 014 4126 1 Encinitas Union Cordova Evans/Delos Santos Campos 015 4127 1 Escondido Union Cordova Evans/Delos Santos Campos 016 4130 1 Fallbrook Union Elem. Rogers Evans/Delos Santos Campos 017 4141 1 Jamul-Dulzura Union Rogers Evans/Delos Santos Campos 018 4143 1 D Julian Union Rogers Evans/Delos Santos Campos 019 4148 1 Lakeside Union Cordova Evans/Delos Santos Campos 020 4149 1 La Mesa-Spring Valley Rogers Evans/Delos Santos Campos 021 4151 1 Lemon Grove Cordova Evans/Delos Santos Campos 023 4160 1 National Rogers Evans/Delos Santos Campos 028 4176 1 D Rancho Santa Fe Cordova Evans/Delos Santos Campos 031 4185 1 D San Pasqual Union Rogers Evans/Delos Santos Campos 032 4187 1 Santee Cordova Evans/Delos Santos Campos 033 4188 1 San Ysidro Cordova Evans/Delos Santos Campos 034 4181 1 Solana Beach Cordova Evans/Delos Santos Campos 035 4190 2 South Bay Union Rogers Evans/Delos Santos Campos 036 4191 1 D Spencer Valley Rogers Evans/Delos Santos Campos 037 4197 1 D Vallecitos Cordova Evans/Delos Santos Campos

HIGH 040 4219 1 Escondido Union Rogers Evans/Delos Santos Quintana 041 4225 1 Fallbrook Union Cordova Evans/Delos Santos Quintana 042 4231 Grossmont Union n/a Evans/Delos Santos n/a 043 4235 1 D Julian Union Cordova Baldwin-Granger Quintana 045 4255 1 San Dieguito Union Rogers Baldwin-Granger Quintana 046 4259 Sweetwater Union n/a Baldwin-Granger n/a

UNIFIED 047 4311 1 Coronado Cordova Baldwin-Granger Quintana 048 4315 1 Mt. Empire Rogers Baldwin-Granger Quintana 049 4325 1 Ramona Rogers Baldwin-Granger Quintana 050 4328 San Diego Unified n/a Evans/Delos Santos n/a 051 4338 1 Vista Rogers Baldwin-Granger Quintana 061 4320 1 Poway Cordova Baldwin-Granger Quintana 062 4310 1 D Borrego Springs Cordova Baldwin-Granger Quintana 063 4312 1 Carlsbad Rogers Baldwin-Granger Quintana 064 4317 2 Oceanside Cordova Baldwin-Granger Campos 065 4329 1 San Marcos Cordova Baldwin-Granger Quintana 066 4339 1 D Warner Unified Cordova Baldwin-Granger Quintana 067 4336 1 Valley Center - Pauma Rogers Baldwin-Granger Quintana

COMMUNITY COLLEGE 052 4440 Palomar n/a Evans/Delos Santos n/a 053 4430 2 Grossmont-Cuyamaca Rodgers Baldwin-Granger Quintana 054 4450 2 MiraCosta Cordova Baldwin-Granger Quintana 055 4460 2 Southwestern Rodgers Baldwin-Granger Quintana 060 4455 San Diego n/a Baldwin-Granger n/a

Fin. Acctg. (1) On-Line (2) Off-Line D = Direct Service Districts

WARRANT PROCESSING LIST

1.6 JUNE 2014

COUNTYDIST. AUD. I.D.

# (ARMS) F/A DISTRICT COMMERCIAL RETIREMENT FINANCIAL WARRANTS STRS/PERS ACCOUNTING

SPECIAL DISTRICTS099 4535 1 CSSF n/a Baldwin-Granger/ Vacant Quintana

CHARTER SCHOOLS004 4109 1 Vivian Banks n/a Evans/Delos Santos Campos009 4117 1 Arroyo Charter n/a Evans/Delos Santos Campos009 4117 1 CV Learning n/a Evans/Delos Santos Campos009 4117 1 Discovery Charter n/a Evans/Delos Santos Campos009 4117 1 Feaster Edison Charter n/a Evans/Delos Santos Campos009 4117 1 Mueller n/a Evans/Delos Santos Campos010 4120 1 Ecademy California n/a Evans/Delos Santos Campos012 4002 1 Literacy First Cordova Evans/Delos Santos Campos 017 4141 1 Greater San Diego n/a Evans/Delos Santos Campos019 4148 1 Barona n/a Evans/Delos Santos Campos019 4148 1 Lakeside Montessori n/a Evans/Delos Santos Campos019 4148 1 Mandarin Language n/a Evans/Delos Santos Campos019 4148 1 River Valley n/a Evans/Delos Santos Campos022 4010 1 Julian Charter Cordova Evans/Delos Santos Campos023 4160 1 Intergrity Charter n/a Evans/Delos Santos Campos030 4009 1 Heritage Charter Rogers Evans/Delos Santos Campos048 4315 1 SD Neighborhood n/a Baldwin-Granger Quintana048 4315 1 College Prep #1 n/a Baldwin-Granger Quintana048 4315 1 SD Virtual #2 n/a Baldwin-Granger Quintana048 4315 1 Mt. Peak #4 n/a Baldwin-Granger Quintana048 4315 1 Save our Future #5 n/a Baldwin-Granger Quintana048 4315 1 Academy of Arts #6 n/a Baldwin-Granger Quintana073 4005 1 Guajome Park Academy n/a Baldwin-Granger Quintana077 4470 1 Escondido Charter High Rogers Baldwin-Granger Quintana083 4018 1 Siatech Cordova Baldwin-Granger Quintana092 4019 1 Pacific View Charter Cordova Baldwin-Granger Quintana165 4340 1 Guajome Learning Center Cordova Baldwin-Granger Quintana

Fin. Acctg. (1) On-Line (2) Off-Line D = Direct Service Districts

WARRANT PROCESSING LIST

1.7 JUNE 2014

San Diego County Treasurer Bank Information

Wells Fargo Bank

3440 Flair Drive, 5th Floor El Monte, CA 91731

Wells Fargo Bank:

All questions regarding Wells Fargo deposits should go through the SDCOE Financial Accounting Department.

County Liaison: Lydia Campos (858) 292-3652 [email protected] Agustin Quintana (858) 292-3740 [email protected] Auditor & Controller – Accounts Payable: Warrant Information: Emma Lopez (619) 531-5356 [email protected] Treasurer's Office: Wire Transfers: Rosella Perez (619) 531-5685 [email protected] Geena Balistrieri (619) 531-5308 [email protected] Israel Garza (619) 531-5687

[email protected] Bank Supplies: Ordering Additional Depository Supplies

1. Call Superior Press at 1-800-289-3557, option 4. 2. You will be directed to the County of San Diego’s supply vendor, Superior Press. 3. Please tell Superior Press to invoice the County of San Diego for supplies and send the

invoice to: Su Cheng Wang Treasurer Tax Collector County of San Diego 1600 Pacific Highway, Room 152 San Diego, CA 92101

1.8 JUNE 2014

How to Establish a New Fund at the County Treasury

1. A board resolution must be completed by the district and submitted to Financial Accounting. Sample resolutions can be accessed on the Financial Accounting website via the following link: http://www.sdcoe.net/business-services/financial-services/Pages/Fund-Resolutions.aspx

2. Financial Accounting will complete the County Treasury’s Fund Set Up form.

3. Financial Accounting will send the board resolution, the completed fund

set up form with a cover letter to the County’s General Accounting Department (GAD).

4. Once the County has established the fund and an oracle number has

been assigned, Financial Accounting will notify the district by email.

1.9 JUNE 2014

Fund Resolutions

http://www.sdcoe.net/business-services/financial-services/Pages/Fund-Resolutions.aspx[06/06/2014 1:42:03 PM]


Fund Resolutions

Resolution Auditor'sFund #

SACSFund#

Download

Adult Education 40 11-00 PDF

Article XIII-B (Gann Limit) Fund 41 72-00 PDF

ASB Savings Fund 68 95-00 PDF

ASB Savings Fund II 68 95-00 PDF

Building and Debt Service 10 21-10 PDF

Building Fund-Prop 39 31 21-39 PDF

Bond Anticipation Note 08 21-08 PDF

Cafeteria Fund 04 13-00 PDF

Cafeteria Revolving Cash Account PDF

Capital Facilities - Redevelopment Fund 38 25-38 PDF

Capital Facilities Account 18 25-18 PDF

Capital Facilities Account II (CFD additional fds and accts) 18 25-18 PDF

Capital Facilities/ SB 2068 19 25-19 PDF

Capital Outlay Projects 05 PDF

Capital Project Fund for Blended Component Units 49 49-00 PDF

Charter School Enterprise Fund 62 62-00 PDF

Charter Schools Fund 39 09-00 PDF

Child Dev. -Preschool Fund 07 12-07 PDF

Child Development Fund 06 12-06 PDF

Close Fund PDF

County School Facilities Fund 46 35 PDF

Debt Service Fund for Blended Component Units 52 52-00 PDF

Deductible Insurance Loss Fund 30 67-30 PDF

Deductible Property Loss Insurance Fund 37 67-37 PDF

Deferred Maintenance Fund 12 14-00 PDF

District Retirement Trust 82 71-00 PDF

District Retirement Trust II 82 71-00 PDF

Enterprise Fund 22 63-00 PDF

Foundation Permanent Fund 57 57-00 PDF

Foundation Private Purpose Trust Fund 73-00 PDF

Foundation Special Revenue Fund 32 19-00 PDF

OPEB Fund Resolution 17 67-17 PDF

Other Building Fund 09 21-09 PDF

Pupil Transportation Equipment Fund 23 15-00 PDF

Routine Repair and General Maintenance Fund 25 18-00 PDF

Self Insurance 16 67-16 PDF

Special Reserve- Other than Capital Outlay Projects Fund 42 17-42 PDF

Special Reserves / Federal Rebate 35 17-35 PDF

Special Reserves/ Capital Project 02 40-00 PDF

Special Reserve for Postemployment Benefits Fund 80 20-00 PDF

State School Building Lease Purchase Fund 45 30-00 PDF

Tax Overide / Exceptional Childrens Facilities 29 53-29 PDF

Tax Overide / Lease Purchase School Property 28 53-28 PDF

Tax Overide Fund 26 26 53-26 PDF




SDCOE » BUSINESS SERVICES » DISTRICT FINANCIAL SERVICES » FUND RESOLUTIONS


District FinancialServices

Business Advisory Services

Commercial Warrants


Financial Reporting

Legal Services

Pupil Accounting

Retirement Reporting

JUNE 20141.10

http://www.sdcoe.net/

http://www2.sdcoe.net/business2/dfs/fa/pdf/fdres_40.pdf



http://www2.sdcoe.net/business2/dfs/fa/pdf/fdres68a.pdf


http://www2.sdcoe.net/business2/dfs/fa/pdf/FDRES_21-39.pdf

http://www2.sdcoe.net/business2/dfs/fa/pdf/fdres_21-08.pdf


http://www2.sdcoe.net/business2/dfs/fa/pdf/caferev.pdf






http://www2.sdcoe.net/business2/dfs/fa/pdf/Fnres_49%20.pdf


http://www2.sdcoe.net/business2/dfs/fa/pdf/CharterSch.pdf



http://www2.sdcoe.net/business2/dfs/fa/pdf/CLOSEFUNDRES.pdf


http://www2.sdcoe.net/business2/dfs/fa/pdf/Fdres_%2052.pdf



http://www2.sdcoe.net/business2/dfs/fa/Fdres_14_Def%20Maintenance.pdf







http://www2.sdcoe.net/business2/dfs/fa/pdf/OPEBfundResolution.pdf




http://www2.sdcoe.net/business2/dfs/fa/pdf/ResolutionSelf.pdf









http://www.sdcoe.net/about-sdcoe/Pages/contact-us.aspx

http://www.sdcoe.net/Pages/StaffDirectory.aspx

http://www.sdcoe.net/about-sdcoe/Pages/web-content-disclaimer.aspx

http://www.sdcoe.net/Pages/Home.aspx

http://www.sdcoe.net/business-services/Pages/default.aspx

http://www.sdcoe.net/business-services/financial-services/Pages/default.aspx

http://www.sdcoe.net/about-sdcoe

http://www.sdcoe.net/about-sdcoe

http://www.sdcoe.net/Superintendent

http://www.sdcoe.net/Superintendent

http://www.sdcoe.net/Board

http://www.sdcoe.net/Board

http://www.sdcoe.net/programs

http://www.sdcoe.net/programs

http://www.sdcoe.net/human-resources/Pages/default.aspx

http://www.sdcoe.net/human-resources/Pages/default.aspx

http://www.sdcoe.net/educators/Pages/default.aspx

http://www.sdcoe.net/educators/Pages/default.aspx

http://www.sdcoe.net/parents/Pages/default.aspx

http://www.sdcoe.net/parents/Pages/default.aspx

http://www.sdcoe.net/business-services/financial-services/business-advisory-services/Pages/Business-Advisory-Services.aspx

http://www.sdcoe.net/business-services/financial-services/commercial-warrants/Pages/commercial-warrants.aspx

http://www.sdcoe.net/business-services/financial-services/financial-accounting/Pages/financial-accounting.aspx

http://www.sdcoe.net/business-services/financial-services/financial-reporting/Pages/financial-reporting.aspx

http://www.sdcoe.net/business-services/financial-services/legal-services/Pages/legal-services.aspx

http://www.sdcoe.net/business-services/financial-services/pupil-accounting/Pages/pupil-accounting.aspx

http://www.sdcoe.net/business-services/financial-services/retirement-reporting/Pages/retirement-reporting.aspx

http://www.sdcoe.net/business-services/financial-services/business-advisory-services/Pages/Business-Advisory-Services.aspx

http://www.sdcoe.net/business-services/financial-services/commercial-warrants/Pages/commercial-warrants.aspx

http://www.sdcoe.net/business-services/financial-services/financial-accounting/Pages/financial-accounting.aspx

http://www.sdcoe.net/business-services/financial-services/financial-reporting/Pages/financial-reporting.aspx

http://www.sdcoe.net/business-services/financial-services/legal-services/Pages/legal-services.aspx

http://www.sdcoe.net/business-services/financial-services/pupil-accounting/Pages/pupil-accounting.aspx

http://www.sdcoe.net/business-services/financial-services/retirement-reporting/Pages/retirement-reporting.aspx

District Funds Conversion ReportArms

Fund #District

# OracleFund # Description

SACS Fund #

5550041030100103-00 ALPINE GENERAL

5550341030400113-00 ALPINE CAFETERIA

5550541030900121-09 ALPINE OTHER BUILDING FUND

5550641031000121-10 ALPINE BUILDING

5550941031200114-00 ALPINE DEFERRED MAINTENANCE

5551241031800125-18 ALPINE CAPITAL FACILITIES

5551441034300117-42 ALPINE SPL RESERVES OTHER THAN CAPITAL

5551541034500130-00 ALPINE SSBF/LEASE PURCHASE

5551841034600135-00 ALPINE STATE SCHOOL FACILITIES

5551941038200171-00 ALPINE RETIREE BENEFIT

5552141090100403-00 BONSALL GENERAL

5552441090200440-00 BONSALL SPECIAL RESERVE CAPITAL PROJECT

5552541090400413-00 BONSALL CAFETERIA

5552741090900421-09 BONSALL OTHER BLDG FUND

5553041091000421-10 BONSALL BUILDING

5553141093100421-39 BONSALL BUILDING

5553341091200414-00 BONSALL DEFERRED MAINTENANCE

5553641091800425-18 BONSALL CAPITAL FACILITIES

5553941091900425-19 BONSALL CAPITAL FACILITIES AB2068

5554041092200463-00 BONSALL OTHER ENTERPRISE

5554241092000473-20 BONSALL FOUNDATION TRUST

5554541094200417-42 BONSALL SPL RESERVES OTHER THAN CAPITAL

5554841094500430-00 BONSALL SSBF/LEASE PURCHASE

5554941094600435-00 BONSALL STATE SCHOOL FACILITIES

5555141120100603-00 CAJON VALLEY GENERAL

5555441120200640-00 CAJON VALLEY SPECIAL RESERVE CAPITAL PROJ

5555741120400613-00 CAJON VALLEY CAFETERIA

5556041120600612-06 CAJON VALLEY CHILD DEVELOPMENT

5556241122500621-25 CAJON VALLEY BUILDING 2000B

5556341120900621-09 CAJON VALLEY OTHER BLDG FUND

5556441121000621-10 CAJON VALLEY ELEM BUILDING

5556641121200614-00 CAJON VALLEY DEFERRED MAINTENANCE

5556941121600667-16 CAJON VALLEY HEALTH INSURANCE

5557241121800625-18 CAJON VALLEY CAPITAL FACILITIES

5557541122400625-24 CAJON VALLEY CAPITAL PROJECT

5557841122900653-29 CAJON VALLEY TAX OVERRIDE

5558141123000667-30 CAJON VALLEY DEDUCTIBLE INSURANCE LOSS

5558241123100621-39 CAJON VALLEY BUILDING FUND PROP 39

5558341124400621-00 CAJON VALLEY BUILDING FUND PROP C

5558441124500630-00 CAJON VALLEY SSBF/LEASE PURCHASE

5558741124600635-00 CAJON VALLEY STATE SCHOOL FACILITIES.

5558841127900620-00 CAJON VALLEY POST EMPLOYMENT BENEFITS

1.11 JUNE 2014

ArmsFund #

District #

OracleFund # Description

SACS Fund #

5559041150100703-00 CARDIFF GENERAL

5559341150200740-00 CARDIFF SPECIAL RESERVE CAPITAL PROJECT

5559641150400713-00 CARDIFF CAFETERIA

5559941150600712-06 CARDIFF CHILD DEVELOPMENT

5560241151000721-10 CARDIFF BUILDING

5560541151200714-00 CARDIFF DEFERRED MAINTENANCE

5560841151800725-18 CARDIFF CAPITAL FACILITIES

5561141151900725-19 CARDIFF CAPITAL FACILITIES AB2068

5561441152200763-00 CARDIFF ENTERPRISE

5561741154200717-42 CARDIFF SPL RESERVES OTHER THAN CAPITAL

5562041154500730-00 CARDIFF SSBF/LEASE PURCHASE

5562341154600735-00 CARDIFF STATE SCHOOL FACILITIES

5562441158000720-00 CARDIFF SPECIAL RESERVE POST EMPLOY. BENE

4409037980100949-01 CHULA VISTA ELEM CFD #1













5562641170100901-00 CHULA VISTA GENERAL

5562941170200940-00 CHULA VISTA SPECIAL RESERVE CAPITAL PROJE

5563241170400913-00 CHULA VISTA CAFETERIA

5563541170600912-06 CHULA VISTA CHILD DEVELOPMENT

5563841170900921-09 CHULA VISTA OTHER BLDGING

5564141171000921-10 CHULA VISTA BUILDING

5564441171200914-00 CHULA VISTA DEFERRED MAINTENANCE

5564741171800925-18 CHULA VISTA CAPITAL FACILITIES

5565041172300915-00 CHULA VISTA PUPIL TRANSPORTATION/EQUIP

5565341173000967-30 CHULA VISTA DEDUCTIBLE INSURANCE LOSS

5565441173100921-39 CHULA VISTA BUILDING FUND PROP E

5565641173700967-37 CHULA VISTA DEDUCT PROP INS LOSS

5566241174500930-00 CHULA VISTA SSBF/LEASE PURCHASE

5566541174600935-00 CHULA VISTA STATE SCHOOL FACILITIES

5566841178600976-86 CHULA VISTA AGENCY

5567141200101003-00 DEHESA GENERAL

5567241200201040-00 DEHESA SPECIAL RESERVE CAPITAL PROJECT

1.12 JUNE 2014

ArmsFund #

District #


SACS Fund #

5567441200401013-00 DEHESA CAFETERIA

5567741200601012-06 DEHESA CHILD DEVELOPMENT

5567941203101021-39 DEHESA BUILDING FUND PROP 39

5568041201201014-00 DEHESA DEFERRED MAINTENANCE

5568241202001020-00 DEHESA SPEC RES POSTEMPLOYMT BENEFITS

5568341201901025-19 DEHESA CAPITAL FACILITIES AB2068

5568541204201017-42 DEHESA SPL RESERVES OTHER THAN CAPITAL

5568641204501030-00 DEHESA SSBF/LEASE PURCHASE

5568941204601035-00 DEHESA STATE SCHOOL FACILITIES

5569041206201062-00 DEHESA CHARTER SCH ENT FUND

5569241208201071-00 DEHESA DISTRICT RETIREE BENEFIT

5497641211101149-01 DEL MAR CAPITAL PROJECT COMP UNIT # 1

5497741211301149-02 DEL MAR CAPITAL PROJECT COMP UNIT # 2

5569541210101103-00 DEL MAR GENERAL

5569841210201140-00 DEL MAR SPECIAL RESERVE CAPITAL PROJECT

5570141210401113-00 DEL MAR CAFETERIA

5570441210601112-06 DEL MAR CHILD DEVELOPMENT

5570741211001121-10 DEL MAR BUILDING

5571041211201114-00 DEL MAR DEFERRED MAINTENANCE

5571341211601167-16 DEL MAR SELF INSURANCE

5571641211901125-19 DEL MAR CAPITAL FACILITIES AB2068

5571941212001173-20 DEL MAR FOUNDATION TRUST

5572041212201163-00 DEL MAR ENTERPRISE FUND

5572241213001167-30 DEL MAR DEDUCTIBLE INSURANCE LOSS

5572541214201117-42 DEL MAR SPL RESERVES OTHER THAN CAPITAL

5572841214501130-00 DEL MAR SSBF/LEASE PURCHASE

5573141214601135-00 DEL MAR STATE SCHOOL FACILITIES

5573441260101403-00 ENCINITAS GENERAL

5573541260201440-00 ENCINITAS SPECIAL RESERVE CAPITAL PROJECT

5573741260401413-00 ENCINITAS CAFETERIA

5574041261001421-10 ENCINITAS BUILDING

5574341261201414-00 ENCINITAS DEFERRED MAINTENANCE

5574441261601467-16 ENCINITAS SELF INSURANCE

5574641261801425-18 ENCINITAS CAPITAL FACILITIES

5574941261901425-19 ENCINITAS CAPITAL FACILITIES AB2068

5575241262001473-20 ENCINITAS FOUNDATION TRUST

5575341265701457-00 ENCINITAS FOUNDATION PERMANENT

5575441263101421-39 ENCINITAS BUILDING PROP 39

5575541262801453-28 ENCINITAS TAX OVERRIDE

5575641263901409-00 ENCINITAS CHARTER SCHOOL

5575841264201417-42 ENCINITAS SPL RESERVES OTHER THAN CAPITAL

5576041268001420-00 ENCINITAS SPECIAL RESERVE POST EMPLOY. BE

5576141264601435-00 ENCINITAS STATE SCHOOL FACILITIES

1.13 JUNE 2014

ArmsFund #

District #


SACS Fund #

5576441270101503-00 ESCONDIDO ELEM GENERAL

5576741270201540-00 ESCONDIDO ELEM SPECIAL RESERVE CAPITAL P

5577041270401513-00 ESCONDIDO ELEM CAFETERIA

5577341270601512-06 ESCONDIDO ELEM CHILD DEVELOPMENT

5577641270901521-09 ESCONDIDO ELEM OTHER BLDG

5577941271001521-10 ESCONDIDO ELEM BUILDING

5578241271201514-00 ESCONDIDO ELEM DEFERRED MAINTENANCE

5578541271801525-18 ESCONDIDO ELEM CAPITAL FACILITIES

5578641271901525-19 ESCONDIDO ELEM CAPITAL FACILITIES AB2068

5578741273201519-00 ESCONDIDO ELEM FOUNDATION SPECIAL RESER

5578841272001573-20 ESCONDIDO ELEM FOUNDATION TRUST

5578941275701557-00 ESCONDIDO ELEM FOUNDATION PERMAMENT

5579041273101521-39 ESCONDIDO ELEM BUILDING PROP 39

5579141272901553-29 ESCONDIDO ELEM TAX OVERRIDE

5579441273001567-30 ESCONDIDO ELEM DEDUCTIBLE INSURANCE LOS

5579741273501517-35 ESCONDIDO ELEM SPECIAL RESERVE FEDERAL

5580041273801525-38 ESCONDIDO ELEM CAPITAL FACILITIES REDEVEL

5580341273901509-00 ESCONDIDO ELEM CHARTER SCHOOL SPECIAL R

5580441274201517-42 ESCONDIDO ELEM SPL RESERVES OTHER THAN

5580641274501530-00 ESCONDIDO ELEM SSBF/LEASE PURCHASE

5580941274601535-00 ESCONDIDO ELEM STATE SCHOOL FACILITIES

5581041276201521-62 ESCONDIDO ELEM DEBT SERVICE/FACILITY

5581241276801595-00 ESCONDIDO ELEM STUDENT BODY

5581541300101603-00 FALLBROOK ELEM GENERAL

5581841300401613-00 FALLBROOK ELEM CAFETERIA

5581941308201671-00 FALLBROOK ELEM RETIREE BENEFIT

5582041308001620-00 FALLBROOK ELEM SP. RESERVE POST EMPLOY.

5582141301201614-00 FALLBROOK ELEM DEFERRED MAINTENANCE

5582241300201640-00 FALLBROOK ELEM SP. RESERVE CAPITAL PROJE

5582441301601667-16 FALLBROOK ELEM SELF INSURANCE

5582741301801625-18 FALLBROOK ELEM CAPITAL FACILITIES

5583041302301615-00 FALLBROOK ELEM PUPIL TRANS/EQUIP

5583141303101621-39 FALLBROOK ELEM BLDG PROP39 & DEBT SERV

5583341304201617-42 FALLBROOK ELEM SPL RESERVES OTHER

5583541304601635-00 FALLBROOK ELEM STATE SCHOOL FACILITIES

5583641304501630-00 FALLBROOK ELEM SSBF/LEASE PURCHASE

5583941410101703-00 JAMUL-DULZURA GENERAL

5584341410201740-00 JAMUL-DULZURA SPECIAL RESERVE CAPITAL PR

5584541410401713-00 JAMUL-DULZURA CAFETERIA

5584841410601712-06 JAMUL-DULZURA CHILD DEVELOPMENT

5585141411001721-10 JAMUL-DULZURA BUILDING

5585441411201714-00 JAMUL-DULZURA DEFERRED MAINTENANCE

5585741411901725-19 JAMUL-DULZURA CAPITAL FACILITIES AB2068

1.14 JUNE 2014

ArmsFund #

District #


SACS Fund #

5586041412001773-20 JAMUL-DULZURA FOUNDATION TRUST

5586341412101773-21 JAMUL-DULZURA TRUST FOUNDATION

5586441412301715-00 JAMUL-DULZURA PUPIL TRANS/EQUIP

5586641412601753-26 JAMUL-DULZURA TAX OVERRIDE

5587241414201717-42 JAMUL-DULZURA SPL RESERVES OTHER THAN CA

5587441414601735-00 JAMUL-DULZURA STATE SCHOOL FACILITIES

5587541414501730-00 JAMUL-DULZURA SSBF/LEASE PURCHASE

5587841430101803-00 JULIAN ELEM GENERAL

5588141430201840-00 JULIAN ELEM SPECIAL RESERVE CAPITAL PROJE

5588441430401813-00 JULIAN ELEM CAFETERIA

5588741431201814-00 JULIAN ELEM DEFERRED MAINTENANCE

5589041431801825-18 JULIAN ELEM CAPITIAL FACILITIES

5589341433901809-00 JULIAN ELEM CHARTER SCHOOL SPECIAL REV

5589641434201817-42 JULIAN ELEM SPL RESERVES OTHER THAN CAPIT

5589941434501830-00 JULIAN ELEM SSBF/LEASE PURCHASE

5590241434601835-00 JULIAN ELEM STATE SCHOOL FACILITIES

5590541480101903-00 LAKESIDE GENERAL

5590841480201940-00 LAKESIDE SPECIAL RESERVE CAPITAL PROJECT

5591141480401961-00 LAKESIDE CAFETERIA

5591441480601912-06 LAKESIDE CHILD DEVELOPMENT

5591541480701912-07 LAKESIDE CHILD DEVELOPMENT

5591741481001921-10 LAKESIDE BUILDING

5591841488201971-00 LAKESIDE RETIREE BENEFIT

5591941488001920-00 LAKESIDE SPECIAL RESERVE POST EMPLOY. BEN

5592041481201914-00 LAKESIDE DEFERRED MAINTENANCE

5592341481601967-16 LAKESIDE SELF INSURANCE

5592641481801925-18 LAKESIDE CAPITAL FACILITIES

5592941481901925-19 LAKESIDE CAPITAL FACILITIES AB2068

5593241482001973-20 LAKESIDE FOUNDATION TRUST

5593541482101973-21 LAKESIDE FOUNDATION TRUST

5593841482301915-00 LAKESIDE PUPIL TRANSPORTATION/EQUIP

5594141482601953-26 LAKESIDE TAX OVERRIDE

5594241483101921-39 LAKESIDE BUILDING FUND PROP 39

5594441483901909-00 LAKESIDE CHARTER SCHOOL SPECIAL REV

5594741484201917-42 LAKESIDE SPL RESERVES OTHER THAN CAPITAL

5595041484501930-00 LAKESIDE SSBF/LEASE PURCHASE

5595341484601935-00 LAKESIDE STATE SCHOOL FACILITIES

5595641490102003-00 LA MESA-SPRING VALLEY GENERAL

5595741492202063-00 LA MESA-SPRING VALLEY ENTERPRISE

5595941490202040-00 LA MESA-SPRING VALLEY SPECIAL RESERVE CA

5596241490402013-00 LA MESA-SPRING VALLEY CAFETERIA

5596541490602012-06 LA MESA-SPRING VALLEY CHILD DEVELOPMENT

5596741491002021-10 LA MESA-SPRING VALLEY BUILDING

1.15 JUNE 2014

ArmsFund #

District #


SACS Fund #

5596841491202014-00 LA MESA-SPRING VALLEY DEFERRED MAINTENA

5597141491902025-19 LA MESA-SPRING VALLEY CAPITAL FACILITIES AB

5597241494202017-42 LA MESA-SPRING VALLEY SPL RESERVES OTHER

5597441494502030-00 LA MESA-SPRING VALLEY SSBF/LEASE PURCHAS

5597741494602035-00 LA MESA-SPRING VALLEY STATE SCHOOL FACILI

5598341510102103-00 LEMON GROVE GENERAL

5598441510202140-00 LEMON GROVE SPECIAL RESERVE CAPITAL PROJ

5598641510402113-00 LEMON GROVE CAFETERIA

5598941510602112-06 LEMON GROVE CHILD DEVELOPMENT

5599241511002121-10 LEMON GROVE BUILDING

5599541511202114-00 LEMON GROVE DEFERRED MAINTENANCE

5599841511802125-18 LEMON GROVE CAPITAL FACILITIES

5600041512002173-20 LEMON GROVE FOUNDATION TRUST

5600141511902125-19 LEMON GROVE CAPITAL FACILITIES AB2068

5600241512202163-00 LEMON GROVE ENTERPRISE

5600441513002167-30 LEMON GROVE DEDUCTIBLE INSURANCE LOSS

5600541513102121-39 LEMON GROVE BUILDING FD PROP 39

5600741514502130-00 LEMON GROVE SSBF/LEASE PURCHASE

5601041514602135-00 LEMON GROVE STATE SCHOOL FACILITIES

5601341600102303-00 NATIONAL GENERAL

5601641600202340-00 NATIONAL SPECIAL RESERVE CAPITAL PROJECT

5601941600402313-00 NATIONAL CAFETERIA

5602241600602312-06 NATIONAL CHILD DEVELOPMENT

5602541601202314-00 NATIONAL DEFERRED MAINTENANCE

5602841601802325-18 NATIONAL CAPITAL FACILITIES

5603141601902325-19 NATIONAL CAPITAL FACILITIES AB2068

5603441603802325-38 NATIONAL CAPITAL FACILITY REDEVELOPMENT

5603541603902309-00 NATIONAL CHARTER SCHOOL SPECIAL REV

5603741604502330-00 NATIONAL SSBF/LEASE PURCHASE

5604041604602335-00 NATIONAL STATE SCHOOL FACILITIES

5604341608202371-00 NATIONAL RETIREE BENEFIT

5607041760102803-00 RANCHO SANTA FE GENERAL

5607141760202840-00 RANCHO SANTA FE SPECIAL RESERVE CAPITAL P

5607341760902821-09 RANCHO SANTA FE OTHER BUILDING

5607641761002821-10 RANCHO SANTA FE BUILDING

5607941761202814-00 RANCHO SANTA FE DEFERRED MAINTENANCE

5608241761802825-18 RANCHO SANTA FE CAPITAL FACILITIES

5608541761902825-19 RANCHO SANTA FE CAPITAL FACILITIES AB2068

5608641763102821-39 RANCHO SANTA FE BUILDING-PROP 39

5608841764202817-42 RANCHO SANTA FE SPL RESERVES OTHER THAN

5608941764602835-00 RANCHO SANTA FE STATE SCHOOL FACILITIES

5609141768202871-00 RANCHO SANTA FE RETIREE BENEFIT

1.16 JUNE 2014

ArmsFund #

District #


SACS Fund #

5613341850103103-00 SAN PASQUAL GENERAL

5613541854203117-42 SAN PASQUAL SPL RESERVES OTHER THAN CAPI

5613641850203140-00 SAN PASQUAL SPECIAL RESERVE CAPITAL PROJE

5613741850403113-00 SAN PASQUAL CAFETERIA

5613841850703112-07 SAN PASQUAL CHILD DEVELOPMENT

5613941851003121-10 SAN PASQUAL BUILDING

5614141852203163-00 SAN PASQUAL OTHER ENTERPRISE

5614241851203114-00 SAN PASQUAL DEFERRED MAINTENANCE

5614541851903125-19 SAN PASQUAL CAPITAL FACILITIES AB2068

5614841854503130-00 SAN PASQUAL SSBF/LEASE PURCHASE

5615141854603135-00 SAN PASQUAL STATE SCHOOL FACILITIES

5615441870103203-00 SANTEE GENERAL

5616041870403213-00 SANTEE CAFETERIA

5616341870603212-06 SANTEE CHILD DEVELOPMENT

5616541870803221-08 SANTEE BOND ANTICIPATION NOTE

5616641870903221-09 SANTEE OTHER BUILDING

5616741873103221-39 SANTEE BUILDING-PROP R9

5616941871203214-00 SANTEE DEFERRED MAINTENANCE

5617241871803225-18 SANTEE CAPITAL FACILITIES

5617341872203263-00 SANTEE OTHER ENTERPRISE

5617541872403225-24 SANTEE CAPITAL PROJECTS

5617841872603253-26 SANTEE TAX OVERRIDE

5618141873803225-38 SANTEE CAPITAL FACILITIES REDEVEL.

5618441873903209-00 SANTEE CHARTER SCHOOL SPECIAL REV

5618541870203240-00 SANTEE SPECIAL RESERVE CAPITAL PROJECT

5618741874203217-42 SANTEE SPL RESERVES OTHER THAN CAPITAL

5619041874503230-00 SANTEE SSBF/LEASE PURCHASE

5619141874603235-00 SANTEE STATE SCHOOL FACILITIES

5619241878003220-00 SANTEE SPECIAL RESERVE POST EMPLOY. BENE

5619341880103303-00 SAN YSIDRO GENERAL

5619541880403313-00 SAN YSIDRO CAFETERIA

5619641880203340-00 SAN YSIDRO SPECIAL RESERVE CAPITAL PROJEC

5619941880603312-06 SAN YSIDRO CHILD DEVELOPMENT

5620241881003321-10 SAN YSIDRO BUILDING

5620541881203314-00 SAN YSIDRO DEFERRED MAINTENANCE

5620841881803325-18 SAN YSIDRO CAPITAL FACILITIES

5621141882003373-20 SAN YSIDRO FOUNDATION TRUST

5621441882603353-26 SAN YSDRO TAX OVERRIDE

5621741882703353-27 SAN YSIDRO TAX OVERRIDE

5621841884203317-42 SAN YSIDRO SPL RESERVES OTHER THAN CAPIT

5622041884503330-00 SAN YSIDRO SSBF/LEASE PURCHASE

5622141884603335-00 SAN YSIDRO STATE SCHOOL FACILITIES

5622341888003320-00 SAN YSIDRO SPECIAL RESERVE POST EMPLOY. B

1.17 JUNE 2014

ArmsFund #

District #


SACS Fund #

5622941888203371-00 SAN YSIDRO RETIREE BENEFIT

03452-02 SOLANA BEACH DEBT SERVICE (tracking purpose o

5498045810103449-01 SOLANA BEACH CFD 99-1

5498145810203449-02 SOLANA BEACH CFD 00 1

5498345810303449-03 SOLANA BEACH CFD 04-1

5609741810103403-00 SOLANA BEACH GENERAL

5610041810203440-00 SOLANA BEACH SPECIAL RESERVE CAPITAL PRO

5610341810403413-00 SOLANA BEACH CAFETERIA

5610641812203463-00 SOLANA BEACH CHILD DEVELOPMENT

5610941810903421-09 SOLANA BEACH OTHER BUILDING

5611241811203414-00 SOLANA BEACH DEFERRED MAINTENANCE

5611541811603467-16 SOLANA BEACH SELF INSURANCE

5611841811803425-18 SOLANA BEACH CAPITAL FACILITIES

5612141811903425-19 SOLANA BEACH CAPITAL FACILITIES AB2068

5612441812003473-20 SOLANA BEACH FOUNDATION TRUST

5612541813203419-00 SOLANA BEACH FOUNDATION SPECIAL REVENUE

5612741814203417-42 SOLANA BEACH SPL RESERVES OTHER THAN CA

5612841818003420-00 SOLANA BEACH SPECIAL RESERVE POST EMPLO

5613041814503430-00 SOLANA BEACH SSBF/LEASE PURCHASE

5613141814603435-00 SOLANA BEACH STATE SCHOOL FACILITIES

5623241900103501-00 SOUTH BAY GENERAL

5623541900203540-00 SOUTH BAY SPECIAL RESERVE CAPITAL PROJEC

5623841900403513-00 SOUTH BAY CAFETERIA

5624141900603512-06 SOUTH BAY CHILD DEVELOPMENT

5624241900803521-08 SOUTH BAY BOND ANTICIPATION NOTE

5624441901003521-10 SOUTH BAY BUILDING

5624741901203514-00 SOUTH BAY UNDEFERRED MAINTENANCE

5624841901603567-16 SOUTH BAY SELF INSURANCE

5625041901903525-19 SOUTH BAY CAPITAL FACILITIES AB2068

5625341902003573-20 SOUTH BAY FOUNDATION TRUST

5625441904203517-42 SOUTH BAY SPL RESERVES OTHER THAN CAPITA

5625641904503530-00 SOUTH BAY SSBF/LEASE PURCHASE

5625941904603535-00 SOUTH BAY STATE SCHOOL FACILITIES

5626041908203571-00 SOUTH BAY RETIREE BENEFIT

5626141908003520-00 SOUTH BAY SPECIAL RESERVE POST EMPLOY. BE

5626241910103603-00 SPENCER VALLEY GENERAL

5626541911203614-00 SPENCER VALLEY DEFERRED MAINTENANCE

5626741913903609-00 SPENCER VALLEY CHARTER SCHOOL SPECIAL RE

5626841914203617-42 SPENCER VALLEY SPL RESERVES OTHER THAN C

5627141914503630-00 SPENCER VALLEY SSBF/LEASE PURCHASE

5627441970103703-00 VALLECITOS GENERAL

5627741970203740-00 VALLECITOS SPECIAL RESERVE CAPITAL PROJEC

1.18 JUNE 2014

ArmsFund #

District #


SACS Fund #

5628041970403713-00 VALLECITOS CAFETERIA

5628341970603712-06 VALLECITOS CHILD DEVELOPMENT

5628641971203714-00 VALLECITOS DEFERRED MAINTENANCE

5628941971803725-18 VALLECITOS CAPITAL FACILITIES

5629241972303715-00 VALLECITOS PUPIL TRANSPORTATION/EQUIP

5629541974203717-42 VALLECITOS SPL RESERVES OTHER THAN CAPIT

5629841974503730-00 VALLECITOS SSBF/LEASE PURCHASE

5700042190104003-00 ESCONDIDO HIGH GENERAL

5700342190204040-00 ESCONDIDO HIGH SPECIAL RESERVE CAPITAL PR

5700642190404013-00 ESCONDIDO HIGH CAFETERIA

5700942190604012-06 ESCONDIDO HIGH CHILD DEVELOPMENT

5701242190904021-09 ESCONDIDO HIGH OTHER BUILDING

5701542191004021-10 ESCONDIDO HIGH BUILDING

5701842191204014-00 ESCONDIDO HIGH DEFERRED MAINTENANCE

5702142191604067-16 ESCONDIDO HIGH SELF INSURANCE

5702242191704067-17 ESCONDIDO HIGH OPEB

5702442191804025-18 ESCONDIDO HIGH CAPITAL FACILITIES

5702742191904025-19 ESCONDIDO HIGH CAPITAL FACILITIES AB2068

5703042192004073-20 ESCONDIDO HIGH FOUNDATION TRUST

5703342193004067-30 ESCONDIDO HIGH DEDUCTIBLE INSURANCE LOSS

5703442193104021-39 ESCONDIDO HIGH BUILDING-PROP R

5703642194004011-00 ESCONDIDO HIGH ADULT EDUCATION

5703742194204017-42 ESCONDIDO HIGH SPL RESERVES OTHER THAN C

5703942194504030-00 ESCONDIDO HIGH SSBF/LEASE PURCHASE

5704242194604035-00 ESCONDIDO HIGH STATE SCHOOL FACILITIES

5704342198004020-00 ESCONDIDO HIGH SPECIAL RESERVE POST EMPL

5704542198204071-00 ESCONDIDO HIGH RETIREE BENEFIT

5704842250104103-00 FALLBROOK HIGH GENERAL

5704942258204171-00 FALLBROOK HIGH RETIREE BENEFIT

5705142250204140-00 FALLBROOK HIGH SPECIAL RESERVE CAPITAL PR

5705442250404113-00 FALLBROOK HIGH CAFETERIA

5706042251204114-00 FALLBROOK HIGH DEFERRED MAINTENANCE

5706142253504117-35 FALLBROOK HIGH SPECIAL RESERVE/FEDERAL R

5706342251804125-18 FALLBROOK HIGH CAPITAL FACILITIES

5706642251904125-19 FALLBROOK HIGH CAPITAL FACILITIES AB2068

5706942254004111-00 FALLBROOK HIGH ADULT EDUCATION

5707242254204117-42 FALLBROOK HIGH SPL RESERVES OTHER THAN C

5707442254604135-00 FALLBROOK HIGH STATE SCHOOL FACILITIES

54706042 EATS GROSSMONT UNION HIGH

57078423101042 GROSSMONT HIGH GEN

57081423102042 GROSSMONT HIGH SPECIAL RESERVE CAPITIAL

5708242310404213-00 GROSSMONT HIGH CAFETERIA

57084423106042 GROSSMONT HIGH CHILD DEVELOP

1.19 JUNE 2014

ArmsFund #

District #


SACS Fund #

5708542310904221-09 GROSSMONT HIGH OTHER BUILDING

57087423112042 GROSSMONT HIGH DEFERRED MAINTENANCE

57090423116042 GROSMONT HIGH SELF INSURANCE

57093423118042 GROSSMONT HIGH CAPITAL FACILITIES

5709442311704267-17 GROSSMONT HIGH OPEB

57096423119042 GROSSMONT HIGH CAPITAL FACILITIES AB2068

57099423120042 GROSSMONT HIGH FOUNDATION TRUST

57102423121042 GROSSMONT HIGH FOUNDATION TRST

57105423129042 GROSSMONT HIGH TAX OVERRIDE

57108423130042 GROSSMONT HIGH DEDUCT INSURANCE LOSS

57109423131042 GROSSMONT HIGH BUILDING PROP 39

5711142313904209-00 GROSSMONT HIGH CHARTER (PREV HELIX)

57114423140042 GROSSMONT HIGH ADULT EDUCATION

57117423142042 GROSSMONT HIGH SPEC RESERVE OTHER

57120423145042 GROSSMONT HIGH SSBF/LEASE PURCHASE

57123423146042 GROSSMONT HIGH STATEM SCHOOL FACILITIES

57126423168042 GROSSMONT HIGH STUDENT BODY/ASB SAVINGS

57127423180042 GROSSMONT HIGH SPECIAL RESERVE-POST EMP.

5712942350104303-00 JULIAN HIGH GENERAL

5713242350204340-00 JULIAN HIGH SPECIAL RESERVE CAPITAL PROJEC

5713542350904321-09 JULIAN HIGH OTHER BUILDING

5713842351004321-10 JULIAN HIGH BUILDING

5714142351204314-00 JULIAN HIGH DEFERRED MAINTENANCE

5714442351904325-19 JULIAN HIGH CAPITAL FACILITIES AB2068

5714642353104321-39 JULIAN HIGH BUILDING FUND PROP 39

5714742354004311-00 JULIAN HIGH ADULT EDUCATION

5714842354204317-42 JULIAN HIGH SSPL RESERVES OTHER THAN CAPI

5714942354604335-00 JULIAN HIGH COUNTY SCHOOL FACILITIES

5715042354504330-00 JULIAN HIGH SSBF/LEASE PURCHASE

5715142358204371-00 JULIAN HIGH RETIREE BENEFIT

5715242358004320-00 JULIAN HIGH SPECIAL RESERVE POST EMPLOY. B

5715342358604376-86 JULIAN HIGH AGENCY

5715642550104503-00 SAN DIEGUITO GENERAL

5715942550204540-00 SAN DIEGUITO SPECIAL RESERVE CAPITAL PROJ

5716242550404513-00 SAN DIEGUITO CAFETERIA

5716442550904521-09 SAN DIEGUITO OTHER BUILDING

5716542551204514-00 SAN DIEGUITO DEFERRED MAINTENANCE

5716842551604567-16 SAN DIEGUITO SELF INSURANCE

5716942551704567-17 SAN DIEGUITO OPEB

5717142551804525-18 SAN DIEGUITO CAPITAL FACILITIES

5717442551904525-19 SAN DIEGUITO CAPITAL FACILITIES AB2068

5717742552204563-00 SAN DIEGUITO OTHER ENTERPRISE

5717842552304515-00 SAN DIEGUITO PUPIL TRANSPORTATION/EQUIP

1.20 JUNE 2014

ArmsFund #

District #


SACS Fund #

5718042553004567-30 SAN DIEGUITO DEDUCTIBLE INSURANCE LOSS

5718142553104521-39 SAN DIEGUITO - BUILDING FUND PROP 39

5718342554004511-00 SAN DIEGUITO ADULT EDUCATION

5718642554204517-42 SAN DIEGUITO SPL RESERVES OTHER THAN CAPI

5718942554504530-00 SAN DIEGUITO SSBF/LEASE PURCHASE

5719242554604535-00 SAN DIEGUITO STATE SCHOOL FACILITIES

5719542558604576-86 SAN DIEGUITO AGENCY

44152379916046 SWEETWATER CFD #16

44153379917046 SWEETWATER CFD #17

54715046 EATS SWEETWATER UNION HI

55001459009046 SWEETWATER CFD #12

5719842590104601-00 SWEETWATER GENERAL

5720142590204640-00 SWEETWATER SPECIAL RESERVE CAPITAL PROJ

5720442590404613-00 SWEETWATER CAFETERIA

5720542591004621-10 SWEETWATER BUILDING BOND FUND

5720742591204614-00 SWEETWATER DEFERRED MAINTENANCE

572094259046 SWEETWATER DEFERRED MAINTENANCE

5721042591904625-19 SWEETWATER CAPITAL FACILITIES AB2068

5721342592004673-20 SWEETWATER FOUNDATION TRUST

5721642592104673-21 SWEETWATER FOUNDATION TRUST

5721942592604653-26 SWEETWATER TAX OVERRIDE

5722242594004611-00 SWEETWATER ADULT EDUCATION

5722542594504630-00 SWEETWATER SBF/LEASE PURCHASE

5722842594604635-00 SWEETWATER STATE SCHOOL FACILITIES

5403643110104703-00 CORONADO GENERAL

5403943110204740-00 CORONADO SPECIAL RESERVE CAPITAL PROJEC

5404243110404713-00 CORONADO CAFETERIA

5404543110604712-06 CORONADO CHILD DEVELOPMENT

5404843111004721-10 CORONADO BUILDING

5405143111204714-00 CORONADO DEFERRED MAINTENANCE

5405443111804725-18 CORONADO CAPITAL FACILITIES

5405743112004773-20 CORONADO FOUNDATION TRUST

5405843115704757-00 CORONADO FOUNDATION PERMANENT

5406043112104773-21 CORONADO FOUNDATION TRUST

5406143112204763-00 CORONADO OTHER ENTERPRISE

5406243113204719-00 CORONADO FOUNDATION SPECIAL REVENUE

5406343114004711-00 CORONADO ADULT EDUCATION

5406443114204717-42 CORONADO SPL RESERVES OTHER THAN CAPITA

5406643114604735-00 CORONADO STATE SCHOOL FACILITIES

5412043150104803-00 MT EMPIRE GENERAL

5412343150204840-00 MT EMPIRE SPECIAL RESERVE CAPITAL PROJECT

5412643150404813-00 MT EMPIRE CAFETERIA

5412943150604812-06 MT EMPIRE CHILD DEVELOPMENT

1.21 JUNE 2014

ArmsFund #

District #


SACS Fund #

5413243151004821-10 MT EMPIRE BUILDING

5413543151204814-00 MT EMPIRE DEFERRED MAINTENANCE

5413843151804825-18 MT EMPIRE CAPITAL FACILITIES

5414143151904825-19 MT EMPIRE CAPITAL FACILITIES AB2068

5414443152004873-20 MT EMPIRE FOUNDATION TRUST

5414743152104873-21 MT EMPIRE FOUNDATION TRUST

5415043152204863-00 MT EMPIRE OTHER ENTERPRISE

5415343152604853-26 MT EMPIRE TAX OVERRIDE

5415643154004811-00 MT EMPIRE ADULT EDUCATION

5415943154204817-42 MT EMPIRE SPL RESERVES OTHER THAN CAPITAL

5416243154504830-00 MT EMPIRE SSBF/LEASE PURCHASE

5416343154604835-00 MT EMPIRE STATE SCHOOL FACILITIES

5416443158004820-00 MT EMPIRE SPECIAL RESERVE POST EMPLOY. BE

5426443250104903-00 RAMONA GENERAL

5426743250204940-00 RAMONA SPECIAL RESERVE CAPITAL PROJECT

5427043250404913-00 RAMONA CAFETERIA

5427343251204914-00 RAMONA DEFERRED MAINTENANCE

5427643251604967-16 RAMONA SELF INSURANCE

5427943251804925-18 RAMONA CAPITAL FACILITIES

5428243251904925-19 RAMONA CAPITAL FACILITIES AB2068

5428543254004911-00 RAMONA ADULT EDUCATION

5428843254204917-42 RAMONA SPL RESERVES OTHER THAN CAPITAL

5429143254504930-00 RAMONA SSBF/LEASE PURCHASE

5429443254604935-00 RAMONA STATE SCHOOL FACILITIES

5429543256204962-00 RAMONA CHARTER SCHOOL ENTERPRISE

54297432801050 SAN DIEGO UNIFIED GENERAL

54300432802050 SAN DIEGO UNIFIED SPECIAL RESERVE CAPITAL

54301432842050 SAN DIEGO UNIFIED SPECIAL RESERVE OTHER

54303432803050 SAN DIEGO UNIFIED REVOLVING

54306432804050 SAN DIEGO UNIFIED CAFETERIA

54309432806050 SAN DIEGO UNIFIED CHLD DEVELOPMENT

54310432808050 SAN DIEGO UNIFIED BUILDING FUND PROP S

543114328050 SAN DIEGO UNIFIED BUILDING FUND PROP S

54312432810050 SAN DIEGO UNIFIED PROP MM BUILDING

54313432811050 SAN DIEGO UNIFIED PROP MM REBATE FUND

543144328050 SAN DIEGO UNIFIED PROP MM REBATE FUND

54315432812050 SAN DIEGO UNIFIED DEFERRED MAINTENANCE

54318432815050 SAN DIEGO UNIFIED SELF INSURANCE WORKERS

54321432816050 SAN DIEGO UNIFIED SELF INSURANCE HEALTH

54322432817050 SAN DIEGO UNIFIED SELF INSURANCE VISION CA

54324432818050 SAN DIEGO UNIFIED CAPITAL FACILITIES

54327432819050 SAN DIEGO UNIFIED CAPITAL FACILITIES AB2068

54330432820050 SAN DIEGO UNIFIED FOUNDATION TRUST

1.22 JUNE 2014

ArmsFund #

District #


SACS Fund #

54333432823050 SAN DIEGO UNIFIED PUPIL TRANSPORTATIO/EQUI

54336432826050 SAN DIEGO UNIFIED TAX OVERRIDE

54339432828050 SAN DIEGO UNIFIED TAX OVERRIDE

54342432831050 SAN DIEGO UNIFIED BUILDING PROP 39

54345432832050 SAN DIEGO UNIFIED FOUNDATION SPECIAL REVE

54348432833050 SAN DIEGO UNIFIED PROPERTY INSURANCE

54351432834050 SAN DIEGO UNIFIED PROPERTY MANAGEMENT

54354432840050 SAN DIEGO UNIFIED ADULT EDUCATION

54356432844050 SAN DIEGO UNIFIED TRANSPORTATION REPAYME

54357432845050 SAN DIEGO UNIFIED SSBF/LEASE PURCHASE

54360432846050 SAN DIEGO UNIFIED STATE SCHOOL FACILITIES

54361432841050 SAN DIEGO UNIFIED PROP S SCH FAC FD

5436243283505035-40 SAN DIEGO UNIFIED PROP S SCH FAC FD

54363432852050 SAN DIEGO UNIFIED DEBT SERVICE FOR BLENDE.

54366432860050 SAN DIEGO UNIFIED RET MED BENEFT MGT

54369432861050 SAN DIEGO UNIFIED RET MED BENEFIT TEACHER

54372432862050 SAN DIEGO UNIFIED RET MED BENEFIT CSEA

54375432863050 SAN DIEGO UNIFIED RET MED BENEFIT TECH

54378432864050 SAN DIEGO UNIFIED RET MED BENEFIT PCE OFF

54381432865050 SAN DIEGO UNIFIED RET MED BENEFIT PARAPRO

54384432866050 SAN DIEGO UNIFIED ENERGY EFFICIENCY

54387432867050 SAN DIEGO UNIFIED REDEVELOPMENT AGENCY

54388432868050 SAN DIEGO UNIFIED MESA COLLEGE

54390432869050 SAN DIEGO UNIFIED TRANS 9798 COUNTY

54393432870050 SAN DIEGO UNIFIED STATE INSTRUCTION MATERI

54396432872050 SAN DIEGO UNIFIED BALBOA STADIUM

54399432874050 SAN DIEGO UNIFIED STATE PRESCHOOL

54402432875050 SAN DIEGO UNIFIED SCHOOL AGE PARENTING IN

54405432893050 SAN DIEGO UNIFIED INSTRUCTIONAL MATERIAL A

5448343380105103-00 VISTA GENERAL

5448643380205140-00 VISTA SPECIAL RESERVE CAPITAL PROJECT

5448743388005120-00 VISTA SPECIAL RESERVE POST EMPLOY. BENE

5448943380405113-00 VISTA CAFETERIA

5449243380605112-06 VISTA CHILD DEVELOPMENT

5449443381005121-10 VISTA BUILDING

5449543381205114-00 VISTA DEFERRED MAINTENANCE

5449643381605167-16 VISTA SELF INSURANCE

5449843381805125-18 VISTA CAPITAL FACILITIES

5450143382605153-26 VISTA TAX OVERRIDE

5450443382905153-29 VISTA TAX OVERRIDE

5450743383905109-00 VISTA CHARTER SCHOOLS

5451043384005111-00 VISTA ADULT EDUCATON

5451343384505130-00 VISTA SSBF/LEASE PURCHASE

5451643384605135-00 VISTA STATE SCHOOL FACILITIES

1.23 JUNE 2014

ArmsFund #

District #


SACS Fund #

5420743200106103-00 POWAY GENERAL

5421043200206140-00 POWAY SPECIAL RESERVE CAPITAL PROJECT

5421343200406113-00 POWAY CAFETERIA

5421643200606112-06 POWAY CHILD DEVELOPMENT

5421943200706112-07 POWAY CHILD DEVELOPMENT

5422243200906121-09 POWAY OTHER BUILDING

5422543201206114-00 POWAY DEFERRED MAINTENANCE

5422843201506167-15 POWAY SELF INSURANCE WORKERS COMP

5423143201606167-16 POWAY SELF INSURANCE

5423443201806125-18 POWAY CAPITAL FACILITIES

5423743201906125-19 POWAY CAPITAL FACILITIES AB2068

5423843202006173-20 POWAY FOUNDATION TRUST

5424043202206163-00 POWAY OTHER ENTERPRISE

5424343203006167-30 POWAY DEDUCTIBLE INSURANCE LOSS

5424443203206119-00 POWAY FOUNDATION SPECIAL REVENUE

5424543203106121-39 POWAY BUILDING-PROP 39

5424643204006111-00 POWAY ADULT EDUCATON

5424943204106172-00 POWAY ARTICLE X111-B GANN

5425243204206117-42 POWAY SPL RESERVES OTHER THAN CAPITAL

5425543204506130-00 POWAY SSSBF/LEASE PURCHASE

5425843204606135-00 POWAY STATE SCHOOL FACILITIES

5426143206806195-00 POWAY STUDENT BODY/ ASB SAVINGS

5400043100106203-00 BORREGO SPRINGS GENERAL

5400343100206240-00 BORREGO SPRINGS SPECIAL RESERVE CAPITAL

5400643100406213-00 BORREGO SPRINGS CAFETERIA

5400943100606212-06 BORREGO SPRINGS CHILD DEVELOPMENT

5401243100906221-09 BORREGO SPRINGS OTHER BUILDING

5401543101206214-00 BORREGO SPRINGS DEFERRED MAINTENANCE

5401843101806225-18 BORREGO SPRINGS CAPITAL FACILITIES

5402043103206219-00 BORREGO SPRINGS FOUNDATION SPECIAL REVE

5402143102006273-20 BORREGO SPRINGS FOUNDATION TRUST

5402243105706257-00 BORREGO SPRINGS FOUNDATION PERMANENT

5402443102306215-00 BORREGO SPRINGS PUPIL TRANSPORTATION/EQ

5402543108006220-00 BORREGO SPRINGS SPECIAL RESERVE POST EM

5402743104006211-00 BORREGO SPRINGS ADULT EDUCATION

5403043104206217-42 BORREGO SPRINGS SPL RESERVES OTHER THAN

5403343104506230-00 BORREGO SPRINGS SSBF/LEASE PURCHASE

5403443104606235-00 BORREGO SPRINGS STATE SCHOOL FACILITIES

5406943120106303-00 CARLSBAD GENERAL

5407243120206340-00 CARLSBAD SPECIAL RESERVE CAPITAL PROJECT

5407543120406313-00 CARLSBAD CAFETERIA

5407943120606312-06 CARLSBAD CHILD DEVELOPMENT

5408143120906321-09 CARLSBAD OTHER BUILDING

1.24 JUNE 2014

ArmsFund #

District #


SACS Fund #

5408443121006321-10 CARLSBAD BUILDING

5408743121206314-00 CARLSBAD DEFERRED MAINTENANCE

5409043121606367-16 CARLSBAD SELF INSURANCE

5409643121906325-19 CARLSBAD CAPITAL FACILITIES AB2068

5409943122706353-27 CARLSBAD TAX OVERRIDE



5410643123106321-39 CARLSBAD BUILDING-PROP 39

5410843123506317-35 CARLSBAD SPECIAL RESERVE/FEDERAL REBATE

5411143124006311-00 CARLSBAD ADULT EDUCATION

5411443124606335-00 CARLSBAD STATE SCHOOL FACILITIES

5411743126806395-00 CARLSBAD STUDENT BODY/ ASB SAVINGS

5411943129706349-05 CARLSBAD CFD #5

5495543129806349-03 CARLSBAD CFD #3

5495843129906349-04 CARLSBAD CFD #4

5416543170106401-00 OCEANSIDE GENERAL

5416843170206440-00 OCEANSIDE SPECIAL RESERVE CAPITAL PROJEC

5417143170406413-00 OCEANSIDE CAFETERIA

5417443170606412-06 OCEANSIDE CHILD DEVELOPMENT

5417743171006421-10 OCEANSIDE BUILDING

5418043171206414-00 OCEANSIDE DEFERRED MAINTENANCE

5418343171606467-16 OCEANSIDE SELF INSURANCE

5418643171906425-19 OCEANSIDE CAPITAL FACILITIES AB2068

5418743172506421-25 OCEANSIDE BLDG 2000C

5418943172906453-29 OCEANSIDE TAX OVERRIDE

5419043173906409-00 OCEANSIDE CHARTER SCHOOL

5419243174006411-00 OCEANSIDE ADULT EDUCATION

5419543174506430-00 OCEANSIDE SSBF/LEASE PURCHASE

5419843174606435-00 OCEANSIDE STATE SCHOOL FACILITIES

5420143176806495-00 OCEANSIDE STUDENT BODY/ ASB SAVINGS

5420243177306473-00 OCEANSIDE FOUNDATION PRIVATE PURPOSE

5420443178606476-86 OCEANSIDE AGENCY

5440843290106503-00 SAN MARCOS GENERAL

5440943290206540-00 SAN MARCOS SPECIAL RESERVE CAPITAL PROJE

5441143290406513-00 SAN MARCOS CAFETERIA

5441443290606512-06 SAN MARCOS CHILD DEVELOPMENT

5441743290906521-09 SAN MARCOS OTHER BUILDING

5442043291006521-10 SAN MARCOS BUILDING

5442343291206514-00 SAN MARCOS DEFERRED MAINTENANCE

5442643291606567-16 SAN MARCOS SELF INSURANCE

5442943291906525-19 SAN MARCOS CAPITAL FACILITIES AB2068

5443143293206519-00 SAN MARCOS FOUNDATION SPECIAL REVENUE

5443243292006573-20 SAN MARCOS FOUNDATION TRUST

1.25 JUNE 2014

ArmsFund #

District #


SACS Fund #

5443343295706557-00 SAN MARCOS FOUNDATION PERMANENT

5443543293006567-30 SAN MARCOS DEDUCTIBLE INSURANCE LOSS

5443843293806525-38 SAN MARCOS CAPITAL FACILITIES REDEVEL.

5444143294006511-00 SAN MARCOS ADULT EDUCATION

5444443294206517-42 SAN MARCOS SPL RESERVES OTHER THAN CAPIT

5444743294506530-00 SAN MARCOS SSBF/LEASE PURCHASE

5445043294606535-00 SAN MARCOS STATE SCHOOL FACILITIES

5496145790106549-03 SAN MARCOS COMM FA 3

5496445790406549-04 SAN MARCOS CFD #4

5496745790506549-05 SAN MARCOS CFD #5

5497045790606549-06 SAN MARCOS CFD #6

5451943390106603-00 WARNER GENERAL

5452243390206640-00 WARNER SPECIAL RESERVE CAPITAL PROJECT

5452343394606635-00 WARNER STATE SCHOOL FACILITIES

5452543390406613-00 WARNER CAFETERIA

5452843390606612-06 WARNER CHILD DEVELOPMENT

5453143390906621-09 WARNER OTHER BUILDING

5453443391006621-10 WARNER BOND BUILDING

5453743391206614-00 WARNER DEFERRED MAINTENANCE

5454043391806625-18 WARNER CAPITAL FACILITIES

5454343392006673-20 WARNER FOUNDATION TRUST

5454643394206617-42 WARNER SPL RESERVES OTHER THAN CAPITAL

5454943394506630-00 WARNER SSBF/LEASE PURCHASE

5445343360106703-00 VALLEY CENTER GENERAL

5445643360206740-00 VALLEY CENTER SPECIAL RESERVE CAPITAL PRO

5445943360406713-00 VALLEY CENTER CAFETERIA

5446043361606767-16 VALLEY CENTER SELF INSURANCE

5446243361006721-10 VALLEY CENTER BUILDING

5446543361206714-00 VALLEY CENTER DEFERRED MAINTENANCE

5446843361906725-19 VALLEY CENTER CAPITAL FACILITIES AB2068

5447143363006767-30 VALLEY CENTER DEDUCTIBLE INSURANCE LOSS

5447443364006711-00 VALLEY CENTER ADULT EDUCATION

5447543366206762-00 VALLEY CENTER CHARTER SCHOOL

5447643364206717-42 VALLEY CENTER SP RES OTR THAN CAPITAL OUT

5447743364506730-00 VALLEY CENTER SSBF/LEASE PURCHASE

5448043364606735-00 VALLEY CENTER STATE SCHOOL FACILITIES

5490245707607021-62 NCW SUBORDINATE SPECIAL TAX

5490445707807021-10 NCW BUILDING

5490745707907035-00 NCW STATE SCHOOL FACILITIES

5490845708307021-00 NCW 2 DEL MAR SITE

5490945708407021-25 NCW 2 DEL MAR CONSTRUCTION

5491145707707021-09 NCW OTHER BUILDING

5491245708507021-39 NCW SAN DIEGUITO MS EXPANSION

1.26 JUNE 2014

ArmsFund #

District #


SACS Fund #

54978072 DEL MAR CFD 99 1 CAPITAL FACILITIES AB2068

5495945820108249-01 SAN YSIDRO CAPITAL PROJECT COMP UNIT #1



1000109901-00 CSSF ALL GENERAL FUNDS

5290054760109953-29 CHULA VISTA BUILDING FUND DS

5290554770009903-00 ALPINE BUILDING AD

5291054770109953-29 ALPINE BUILDING FUND D S

5291554780009903-00 CAJON VALLEY BUILDING AD

5292054780109953-29 CAJON VALLEY BUILDING FUND D S

5292554790009903-00 DEHESA BUILDING AD

5293054790109953-29 DEHESA BUILING FUND D S

5293554800109953-29 SD UNIFIED CSBF DEBT SERVICE

5294054850009903-00 CORONADO BUILDING AD

5294554850109953-29 CORONADO BUILDING D S

5295054860009903-00 LAKESIDE BUILDING AD

5295554860109953-29 LAKESIDE BUILDING D S

5296054870009903-00 LA MESA SPRING VALLEY BUILDING AD

5296554870109953-29 LA MESA SPRING VALLEY BUILDING D S

5297054880009903-00 LEMON GROVE BUILDING AD

5297554880109953-29 LEMON GROVE BUILDING D S

5298054910009903-00 JAMUL BUILDING AD

5298554910109953-29 JAMUL BUILDING D S

5299054920009903-00 MT EMPIRE BUILDING AD

5299554920109953-29 MT EMPIRE BUILDING D S

5300054950009903-00 SANTEE BUILDING AD

5300554950109953-29 SANTEE BUILDING D S

5301054960009903-00 RAMONA BUILDING AD

5301554960109953-29 RAMONA BUILDING D S

5472445350109903-00 CSSF GENERAL UNRESTRICTED

5472745350209914-00 CSSF DEFERRED MAINTENANCE

5473045350309967-56 CSSF JPA PROPERTY AND LIABILITY

5473345350409903-00 CSSF CAPITAL OUTLAY

5473645350609940-00 CSSF SPECIAL RESERVE CAPITAL PROJECT

5473945350709903-00 CSSF SSBF FRIENDSHIP HOMES

5474045350809963-00 CSSF ENERGY JPA ENTERPRISE

5474145350609910-00 CSSF SPECIAL EDUCATION

5474245351209903-00 CSSF TRAINABLE MENTALLY RETARDED MINORS

5474545351309903-00 CSSF PHYSICALLY HANDICAP MINORS

5474845351409903-00 CSSF EDUCABLE MENTALLY RETARDED MINORS

5475145351509903-00 CSSF CHILDRENS INSTITUION TUITION

5475445351609903-00 CSSF REGIONAL OCCUPATIONAL CTR

5475745351709903-00 CSSF TRAINABLE MENTALLY RETARDED MINORS

1.27 JUNE 2014

ArmsFund #

District #


SACS Fund #

5476045351809903-00 CSSF PHYSICALLY HANDICAP MINORS HS

5476345351909903-00 CSSF CHULA VISTA PROJECT

5476645352009903-00 CSSF VISTA PROJECT

5476945352109903-00 CSSF OCEANSIDE UPROJECT

5477245352209903-00 CSSF CHULA VISTA PROJECT 2

5477545352309903-00 CSSF AUTISTIC PUPILS MINOR ELEM

5477845352409903-00 CSSF CARLSBAD PROJECT

5477945352609912-06 CSSF CHILD DEVELOPMENT

5478145352809903-00 CSSF AUTISTIC PUPILS MINOR HS

5478445353109967-55 CSSF WORKERS COMP SELF INSURANCE

5479045353309903-00 CSSF DEVLEOPMENT CENTER HANDICAP ELEM

5479345353409967-57 CSSF FBC HEALTH AND WELFARE

5479645353509967-58 CSSF FBC VISION SERVICE

5480245353709967-54 CSSF FBC DENTAL

5480545353809903-00 CSSF DEVLEOPMENT CENTER HANDICAP HIGH

5480845353909967-52 CSSF RETIRED SCHOOL EMPLOYEE HEALTH BEN

5481245354609935-00 CSSF SCREC SCHOOL FACILITIES

5481445355909967-59 CSSF FBC VOLUNTARY BENEFITS

5481745356809921-62 CSSF EAST COUNTY REGIONAL EDUCATION CTR

5482045356909906-69 CSSF SUPL COX SETTLEMENT

5482345357009906-76 CSSF SUPL SWESTERN STLMNT

5482645357209925-72 CSSF SPECIAL RESERVE REDEVELOPMENT

5482945357409967-74 CSSF JPA MISC PROPERTY PROGRAM

5483545357709967-77 CSSF FBC IRS SECTION 125 ADMIN SERVICE

5483645358009920-00 CSSF SPECIAL RESERVE POST EMPLOY. BENE

5483845358209971-00 CSSF RETIREMENT TRUST

5484145358309967-83 CSSF JPA LIFE INSURANCE

5484445358409971-84 CSSF PENSION TRUST

5484745358909967-60 CSSF FBC LONG TERM CARE

5488045450009916-00 CSSF FOREST RESERVE SCHOOL

5397043090118903-00 BONSALL UNIFIED GENERAL

5397243090418913-00 BONSALL UNIFIED CAFETERIA

5397743091218914-00 BONSALL UNIFIED DEFERRED MAINTENANCE

5398143091918925-19 BONSALL UNIFIED CAPITAL FACILITIES/SB2068

5398343092218963-00 BONSALL UNIFIED ENTERPRISE

5398843093918909-00 BONSALL UNIFIED VIVIAN BANKS CHARTER

5399043094218917-42 BONSALL UNIFIED SPECIAL RESERVE OTHER

20001-00 SCHOOL DIST TRANS REPAYMENT

1.28 JUNE 2014

Charters' Fund Conversion Report District

# Arms

Fund #OracleFund # Description

Fund # State ID #

57956408111101 A. EINSTEIN ACADEMY MIDDLE SCHOOL SDUSD11-00 C773

54154431595185 ACADEMY OF ARTS AND SCIENCES62-00 C0452

57666403362144 ALL TRIBE (WARNER)62-00 S057

57626402862156 ALL TRIBES ELEMENTARY CHARTER62-00 S262

57824403401161 AMERICA'S FINEST CHARTER SDUSD01-00 S301

57813409731120 ARROYO PASEO CHARTER31-00 C881

57935407701058 AUDEO CHARTER SCHOOL SDUSD01-00 C406

55921414862019 BARONA INDIAN CHARTER62-00 C469

57630401501096 BAYSHORE PREP CHARTER01-00 C723

54518460762184 BELLE MENTE MONTESSORI ACADEMY62-00 C515

57640401662094 CA VIRTUAL ACADEMY @ SAN DIEGO62-00 C135

57622402562151 CALIFORNIA PACIFIC CHARTER SCHOOLS OF SA62-00 S065

57641434262167 CAVA @ SANTA YSABEL62-00 C1371

57860406601069 CHARTER SCHOOL OF SAN DIEGO SDUSD03-00 C028

57861406602069 CHARTER SCHOOL OF SAN DIEGO SPECIAL RES 40-00 C028

57970409501104 CHILDREN'S CONSERVATION ACADEMY SDUSD01-00 C688

55659411739009 CHULA VISTA CHARTER SCHOOL SPECIAL REV09-00

411739009 CHULA VISTA LEARNING09-00 C135

57825404201162 CITY HEIGHTS PREP SDUSD01-00 C312

58110447101013 CLASSICAL ACADEMY01-00 C199

58120447201134 CLASSICAL ACADEMY HIGH CHARTER01-00 C759

57615401101084 COASTAL ACADEMY CHARTER01-00 C516

57866406603155 COLEMAN TECH HIGH SDUSD03-00 S253

54136431590048 COLLEGE PREPARATORY MIDDLE62-01 S177

55688460162177 COMMUNITY MONTESSORI CHARTER62-00

54059431162047 CORONADO PATHWAYS CHARTER62-00

54137461462193 COUNTY COLLABORATIVE CHARTER62-07

57925407501008 DARNALL E-CHARTER SDUSD03-00 C033

57651404062086 DEHESA CHARTER62-00 C419

57654404162146 DIEGO HILLS CHARTER62-00 S088

55903434162166 DIEGO VALLEY CHARTER62-00 S321

411739009 DISCOVERY CHARTER09-00 C054

57823407301160 E3 CIVIC HIGH SDUSD01-00

57955408101101 EINSTEIN ACADEMY SDUSD01-00 C488

57625401401095 EJE ELEMENTARY ACADEMY (BALLANTYNE CHR01-00 C683

57627401411149 EJE MIDDLE ACADEMY CHARTER11-00 S063

57892461101190 ELEVATE ELEMENTARY01-00

57893461201191 EMPOWER CHARTER SCHOOL01-00

55520460562182 ENDEAVOR CHARTER62-00

57875403701168 EPIPHANY PREPARATORY CHARTER01-00

58100447001077 ESCONDIDO CHARTER HIGH03-00 C109

57855405901150 EVANGELINE ROBERTS SDUSD01-00 S151

57880406801107 EXPLORER ELEMENTARY CHARTER SDUSD01-00 C278

411739009 FEASTER (MAE L.)09-00 C121

57966409411110 GOMPERS PREPARATORY ACADEMY SDUSD11-00 C1080

1.29 JUNE 2014

District #

ArmsFund #


Fund # State ID #

55869414139017 GREATER SAN DIEGO 09-00 C261

54517434062165 GUAJOME LEARNING CENTER62-00 C351

57606400501073 GUAJOME PARK ACADEMY CHARTER SCHOOL03-00 C050

55904460362180 HARBOR SPRINGS CHARTER SCHOOL62-00

57900407001111 HARRIET TUBMAN VILLAGE CHARTER SDUSD01-00 C046

57812409721119 HEALTH SCIENCES CHARTER SDUSD21-00 C876

57814409731119 HEALTH SCIENCES MIDDLE SCHOOL CHARTER S31-00

57128406039044 HELIX HIGH CHARTER09-39 C150

55813460201179 HERITAGE DIGITAL ACADEMY03-00

57613400901030 HERITAGE K-8 CHARTER01-00 C556

57870406701056 HIGH TECH HIGH CHARTER SDUSD01-00 C269

57990408801113 HIGH TECH HIGH INTERNATIONAL SDUSD01-00 C623

57988408601112 HIGH TECH HIGH MEDIA ARTS CHARTER SDUSD01-00 C622

57975408201114 HIGH TECH MIDDLE CHARTER SDUSD01-00 C546

57992409001115 HIGH TECH MIDDLE MEDIA ARTS CHARTER SDU01-00 C660

57800406001116 HOLLY DRIVE LEADERSHIP CHARTER SDUSD01-00 C264

55666403662171 HOWARD GARDNER COMMUNITY CHARTER62-00 S308

57894461301192 HTe01-00

57994409101103 IFTIN CHARTER SCHOOL SDUSD01-00 C680

57886176 IHS STEAM SDUSD01-00

56258419081035 IMPERIAL BEACH CHARTER09-02

57891407702137 INNOVATIONS ACADEMY SDUSD62-00 S024

56044416062023 INTEGRITY CHARTER62-00 C553

57668403262143 JUAN BAUTISTA DE ANZA CHARTER62-00 S021

57614401039022 JULIAN CHARTER SCHOOL62-00 C267

57882402901170 KAVOD ELEMENTARY CHARTER SDUSD01-00 S447

57960409301118 KEILLER LEADERSHIP ACADEMY SDUSD01-00 C695

57940407801121 KING_CHAVEZ ACADEMY OF EXCELLENCE SDUS01-00 C420

57942407821121 KING_CHAVEZ ARTS ACADEMY SDUSD21-00 C704

57943407831121 KING_CHAVEZ ATHLETICS ACADEMY SDUSD31-00 C706

57939407851121 KING_CHAVEZ COMMUNITY HIGH SDUSD51-00 S015

57944407841121 KING_CHAVEZ PREPARATORY ACADEMY SDUSD41-00 C772

57941407811121 KING_CHAVEZ PRIMARY ACADEMY SDUSD11-00 C705

57985408301123 KIPP ADELANTE PREPARATORY ACADEMY SDUS03-00 C550

57888460801178 LAUREL PREPARATORY ACADEMY SDUSD01-00

57991408901088 LEARING CHOICE ACADEMY CHARTER SDUSD01-00 C659

57632402462148 LEONARDO DA VINCI HEALTH SCIENCES CHART62-00 C1082

57600400262012 LITERACY FIRST CHARTER SCHOOL62-09 C405

57628402762157 MAAC CHARTER62-00 C303

57980409601126 MAGNOLIA SCIENCE ACADEMY (MOMENTUM) SD03-00 C698

57983409621126 MAGNOLIA SCIENCE ADACEMY SD #3 SDUSD21-00

57920407401124 MCGILL SCHOOL OF SUCCESS SDUSD03-00 C095

54155431539048 MOUNTAIN PEAK62-04 S090

411739009 MUELLER ELEMENTARY CHARTER09-00 C064

57915407301 MUSEUM MIDDLE CHARTER SDUSD03-00

57890406901128 MUSEUM SCHOOL CHARTER SDUSD03-00 C081

57665403162142 NATIONAL UNIV ACADEMY OF HEALTH SERVICE62-00 C991

1.30 JUNE 2014

District #

ArmsFund #


Fund # State ID #

56255419039035 NESTOR LANGUAGE ACADEMY09-01 CS252

57657402062089 NEW SCHOOL CHARTER ENT62-00

57659402262135 NORTH COUNTY TRADE TECH CHR62-00 C884

57830406301129 NUBIA LEADRSHIP CHARTER SDUSD03-00 C133

57820406201130 O'FARREL SCHOOL SDUSD03-00 C048

57822407101159 OLD TOWN ACADEMY CHARTER SDUSD01-00 S279

54035460662183 OXFORD PREPARATORY ACADEMY62-00 S590

57868409901145 PACIFIC AMERICAN ACADEMY SDUSD01-00 S108

57655401901092 PACIFIC VIEW GENERAL62-00 C247

57656401902092 PACIFIC VIEW SPECIAL RESERVE CAPITAL PROJ62-01 C247

54158400762158 PIVOT CHARTER62-03 C1266

57850406501085 PREUSS CHARTER SDUSD03-00 C169

56293419862163 RAI ONLINE62-00 C518

57670414862019 RIVER VALLEY HIGH62-01 C120

57932407621132 SAN DIEGO COOPERATIVE #2 SDUSD21-00

57930407601132 SAN DIEGO COOPERATIVE SDUSD03-00 C396

57872402601154 SAN DIEGO GLOBAL VISION ACADEMY SDUSD01-00 S190

57873403601154 SAN DIEGO GLOBAL VISION MIDDLE SCHOOL SD11-00 C384

54161431562048 SAN DIEGO NEIGHBORHOOD62-00 S077

54160431539048 SAN DIEGO VIRTUAL CHARTER62-02 C1264

54157431594048 SAVE OUR FUTURE CHARTER62-05 C425

402162136 SBC HIGH TECH CHULA VISTA62-00 C756

402162136 SBC HIGH TECH ELEMENTARY CHULA VISTA62-00 C756

402162136 SBC HIGH TECH ELEMENTARY NORTH COUNTY62-00 C756

402162136 SBC HIGH TECH HIGH NORTH COUNTY62-00 C756

57663402162136 SBC HIGH TECH HIGH STATEWIDE BENEFIT62-00 C756

402162136 SBC HIGH TECH MIDDLE CHULA VISTA62-00 C756

402162136 SBC HIGH TECH MIDDLE NORTH COUNTY62-00 C756

57650401801083 SIATECH03-00 C627

57652405062097 STEELE CANYON HIGH CHARTER62-00 C893

57220425939046 Stephen Hawkins Charter School09-00

56299460462181 TAYLION SAN DIEGO ACADEMY62-00

55691412062175 THE HEIGHTS CHARTER62-00 S488

57931407602138 URBAN DISCOVERY SDUSD02-00 S008

55544410939004 VIVIAN BANKS09-00 C104

1.31 JUNE 2014

School districts are responsible for depositing their funds into their Wells Fargo Bank Account. Methods of deposits include:

Walk-In Service to Wells Fargo BranchU.S. Mail (Portland, OR)Lock Drop Box Wire Transfers

A Wells Fargo Bank Deposit Slip (BS upload or e-mailed) and the SDCOE Deposit Permit in Excel format only (BS upload or e-mailed)are both due to Financial Accounting by 9 a.m. the next day following a deposit.

E-MAIL: [email protected] BS upload: https://bsupload.sdcoe.net/login.asp

Any questions regarding the deposit process please contact Agustin Quintana at(858) 292-3740 or Lydia Campos at (858) 292-3652

Due to the large number of NSF checks, the Financial Accounting Department has requested funds other than the general fund be notated on the check.

* Remember to use the 5-digit Oracle ID number.

* XXXXX1906

Date: May 20, XXXX

$ 25.00Twenty Five Dollars and 00/100 ** DOLLARS

Joe Henry1906

Foreign Funds

1. The check must be payable through a U.S. bank.** 2. U.S. Funds or U.S. Dollars must be printed by the written and

numeric amount.

For ______________

order of

DISNEYLAND, CA 90000

ABC BANK 1 MAIN STREET

District Deposit Information

XYZ School District

JOE HENRY 8 LINCOLN AVE. HOMETOWN USA

Pay to the

1.32 May 2013

BS Upload User Guide

Summary

BS Upload is a web-based file upload and download utility. The supported file extensions are listed in Table 1. This User Guide describes the basic functions of the BS Upload web site.

Table 1: Valid File Extensions PDF CSV GIF DOT DAT ZIP DOC XLS XLA JPG XLSX DOCX TXT XML

Login

You need to be a registered user in order to upload and download files. Go to: https://bsupload.sdcoe.net/login.asp. Enter your username and password in the Login Screen (Figure 1). Note: after three unsuccessful attempts to login, your login account will be locked out. You will not be able to login until your account is unlocked by an administrator. Please contact Joe Bandala at (858) 292-3713 or [email protected].

Figure 1: Login Screen

1.33 JUNE 2014

Upload Files

You can upload files using the File Upload Screen (Figure 2). The maximum file upload size is 10 MB. You must choose a document with a valid file extension to use the file utility. See Table 1 for valid file extension. Choose one Category for the file upload. You also have the option to send a brief note to administrators.

Figure 2: File Upload Screen

1.34 JUNE 2014

Download Files

You can download files using the Download Files Screen (Figure 3). Click on the File Number to download a file.

Figure 3: File Download Screen

1.35 JUNE 2014

SAN DIEGO COUNTY OFFICE OF EDUCATION

DEPOSIT PERMITOfficial.v2

Form is due to Financial Accounting no later than 9 a.m. the next business day following a bank deposit.

DISTRICT USE: SDCOE USE ONLY:

District Name: Deposit Permit Number:Date of Deposit:

Date of Deposit: 5/14/2014 Reconciliation Number:Document Number: Deposit Amount:Method of Deposit Processor Name:(Bank by Mail, Night Drop, Walk-In, Courier, Other)

Oracle Oracle SACSFund Account Amount Fund

Total Deposit 0.00

Variance with Bank 0.00

Prepared By Contact Number:

Date

Approved By Contact Number:

Date

5/14/2014

5/14/2014

Bank Account :

Account Description

(FOR SDCOE USE ONLY)

1.36 JUNE 2014

Bank Account Requirements for GAPS The Department of Education has instituted the following procedures for payees to establish new bank accounts in GAPS and any changes to established bank account information. If your district receives Federal Funding, Form SF 1199A will need to be completed with the following information:

1. Original SF 1199A, Direct Deposit Form containing signature of both the payee and the bank officials. The SF 1199A form is available at: www.fms.treas.gov/eft/SF-1199A-2012.pdf

2. Copy of the Grant Award

3. Cover letter written on payee’s official letterhead requesting the new

bank account or any changes to the bank account information. The cover letter must contain the payee DUNS number, e-mail address (if available) for the person to receive automated notification and original signature and phone number of the person requesting the bank information.

1.37 JUNE 2014

Standard Form 1199A�� !"

DIRECT DEPOSIT SIGN-UP FORM#$%�&'��(��)��!

�*�� *#&+�'�� ,'��'��-��.��'��.��/�',��.��,'��,�00� ��.�� ,'��'��1��+��'��.��/��'��0� �.�� ,'�� '� �.�� ,��0� ��'�� .�� ,��0� ��'�� 2�00��,��.��,'��'��+��'��-��2�00��'��0��+��'��3��.�� '��0�� ,'�� 2�00� �� '� �.�� '�� ,��0'2

�� ,'�� '��0�� ,'�� .� �� ',� �� '� ��'��

�.�� 0�� ',� �� '�� '��.��/�� +�� .�� 0�� .��/� '�� .�� /� ',� �.�� ,'�� .��,'��'�� 0�'� �� '�� ,��4�� 2�� 0�� '�.��'��,�'��.��'��

�� /�� .��'�� ,'��',� �� .�� '��'��'��,'��'��'��,��'��1��0�,��,'��

SECTION 1��#�%�� #$�5��%6��6��&�$��#7��6��0��-�,��-��0��0�A

��++��-��'��-��#�%'8-��#47�#�

*�6 +�� 9*�� #��

��5��:#&��&;$%�� #��&�$��#7��+#&�+��&�*�5��#��6$�&�B

5�*$�#��6�#55�*��&;$%��C

��,�8�� +�,,�8��

�6��#7��#+*�#�� #;&�D :� <*&� �+�=*&�+

��#+*�#�� #;&��&;$%��E

�6��#7��6$�&�� .��/�'�0��'��F+'��0�+��+��0��0�+��*��'��0�'�� 0�+��#�$�=�� '��'��'��'�

7��+�0��4$�0� ��0��$�0��$�0��$�0�+��'�#�.��

��,��:*+�%#>�7#��55#�$�&��#7��6$�&��#&56��,��0��0��G

�6�� $#;&�

PAYEE/JOINT PAYEE CERTIFICATION

*��,��.��*��0��'��.��,��'�-��.��*�.�� ''�� .�� /� ',� �.�� ,'�� *�� .�� ,'��-� *��.'��?��'��'��.��,��0��'��0'2�'��'��'��.�� '��

JOINT ACCOUNT HOLDERS’ CERTIFICATION �'��'��0�

*� ��,�� .�� *� .�� ''�� .�� /� ',� �.�� ,'��-��0�� .��+�� *�5�&#�* ��#�@#*&�� #;&��:#5��+

+*�&��;��

+*�&��;��

+*�&��;��

+*�&��;��

SECTION 2 ��#�%�� #$�5��%6��6��#��7*&�& *�5�*&+�*�;�*#&��#=��&$�&��& 6�&�$� �#=��&$�&��& 6��++

SECTION 3 ��#�%�� #$�5��%6�7*&�& *�5�*&+�*�;�*#&�&�$��&��++�#7�7*&�& *�5�*&+�*�;�*#& �#;�*&��&;$%�� :� <

�*�*�

��#+*�#�� #;&��*�5�

FINANCIAL INSTITUTION CERTIFICATION

*��'�,��.��',��.��'�)��.��'��0��',��.��'�)��,��0��'�-�*��,�� .�� .��,��0� ��'�� '��'�� .�� ,��'��'��2��.�3�� 7��A�-��B-��

��*&��#��6��+�&��*=�C+�&�$� +*�&��;��#7��+�&��*=� ��5��:#&��&;$%��

7��0��'��.'�0��,��'��.��&�%##<�,'��,��.��'��THE FINANCIAL INSTITUTION SHOULD MAIL THE COMPLETED FORM TO THE GOVERNMENT AGENCY IDENTIFIED ABOVE.

&+&�!(A�)��)�(D)��A GOVERNMENT AGENCY COPY ��BB)��!�� ,'��'-�E:+4�*#�-�$��B!

XYZ SCHOOL DISTRICT

1234 MAIN ST

SAN DIEGO CA 91111

555-555-555

XYZ SCHOOL DISTRICT

DUNS# XXXXXXXXX

✘

4 9 4 4 X X X X X X

✘ REAP

JOHN SMITH XX-XX-XXXX

DEPARTMENT OF EDUCATIONFINANCIAL MANAGEMENT OPERATIONS

400 MARYLAND AVENUE, SWROOM 4W116WASHINGTON, DC 20202

WELLS FARGO BANKGOVERNMENT BANKING3440 FLAIR DRIVE 5TH FLOOREL MONTE, CA 91731

1 2 1 0 0 0 2 4 8

COUNTY OF SAN DIEGOXYZ SCHOOL DISTRICT

Cory E. Jahn Cory E. Jahn 626-572-1579 XX-XX-XXX

1.38 JUNE 2014

Standard Form 1199A (EG)(Rev. August 2012)Prescribed by Treasury DepartmentTreasury Dept. Cir. 1076

DIRECT DEPOSIT SIGN-UP FORMOMB No. 1510-0007

DIRECTIONSTo sign up for Direct Deposit, the payee is to read the back of this formand fill in the information requested in Sections 1 and 2. Then take ormail this form to the financial institution. The financial institution willverify the information in Sections 1 and 2, and will complete Section 3. The completed form will be returned to the Government agencyidentified below.

A separate form must be completed for each type of payment to besent by Direct Deposit.

The claim number and type of payment are printed on Governmentchecks. (See the sample check on the back of this form.) Thisinformation is also stated on beneficiary/annuitant award letters andother documents from the Government agency.

Payees must keep the Government agency informed of any addresschanges in order to receive important information about benefits and toremain qualified for payments.

SECTION 1 (TO BE COMPLETED BY PAYEE)NAME OF PAYEE (last, first, middle initial)A

ADDRESS (street, route, P.O. Box, APO/FPO)

CITY STATE ZIP CODE

TELEPHONE NUMBER AREA CODE NAME OF PERSON(S) ENTITLED TO PAYMENTB

CLAIM OR PAYROLL ID NUMBERC

Prefix Suffix

TYPE OF DEPOSITOR ACCOUNTD CHECKING SAVINGS

DEPOSITOR ACCOUNT NUMBERE

TYPE OF PAYMENT (Check only one)FSocial SecuritySupplemental Security IncomeRailroad RetirementCivil Service Retirement (OPM)VA Compensation or Pension

Fed. Salary/Mil. Civilian PayMil. ActiveMil. Retire.Mil. SurvivorOther

(specify)THIS BOX FOR ALLOTMENT OF PAYMENT ONLY (if applicable)G

TYPE AMOUNT


I certify that I am entitled to the payment identified above, and that I haveread and understood the back of this form. In signing this form, Iauthorize my payment to be sent to the financial institution named belowto be deposited to the designated account.

JOINT ACCOUNT HOLDERS’ CERTIFICATION (optional)

I certify that I have read and understood the back of this form,including the SPECIAL NOTICE TO JOINT ACCOUNT HOLDERS.

SIGNATURE DATE

SIGNATURE DATE

SIGNATURE DATE

SIGNATURE DATE

SECTION 2 (TO BE COMPLETED BY PAYEE OR FINANCIAL INSTITUTION)GOVERNMENT AGENCY NAME GOVERNMENT AGENCY ADDRESS

SECTION 3 (TO BE COMPLETED BY FINANCIAL INSTITUTION)NAME AND ADDRESS OF FINANCIAL INSTITUTION ROUTING NUMBER CHECK

DIGIT

DEPOSITOR ACCOUNT TITLE


I confirm the identity of the above-named payee(s) and the account number and title. As representative of the above-named financial institution, Icertify that the financial institution agrees to receive and deposit the payment identified above in accordance with 31 CFR Parts 240, 209, and210.

PRINT OR TYPE REPRESENTATIVE’S NAME SIGNATURE OF REPRESENTATIVE TELEPHONE NUMBER DATE

Financial institutions should refer to the GREEN BOOK for further instructions.THE FINANCIAL INSTITUTION SHOULD MAIL THE COMPLETED FORM TO THE GOVERNMENT AGENCY IDENTIFIED ABOVE.

NSN 7540-01-058-0224 GOVERNMENT AGENCY COPY 1199-207Designed using Perform Pro, WHS/DIOR, Mar 97

1.39 JUNE 2014









CITY STATE ZIP CODE



Prefix Suffix






TYPE AMOUNT





SIGNATURE DATE

SIGNATURE DATE

SIGNATURE DATE

SIGNATURE DATE



DIGIT






NSN 7540-01-058-0224 FINANCIAL INSTITUTION COPY 1199-207Designed using Perform Pro, WHS/DIOR, Mar 97

1.40 JUNE 2014









CITY STATE ZIP CODE



Prefix Suffix






TYPE AMOUNT





SIGNATURE DATE

SIGNATURE DATE

SIGNATURE DATE

SIGNATURE DATE



DIGIT






NSN 7540-01-058-0224 PAYEE COPY 1199-207Designed using Perform Pro, WHS/DIOR, Mar 97

1.41 JUNE 2014

Month Day Year 08 31 84

SF 1199A (Back)

BURDEN ESTIMATE STATEMENT The estimated average burden associated with this collection of information is 10 minutes per respondent or recordkeeper, depending on individual circumstances. Comments concerning the accuracy of this burden estimate and suggestions for reducing this burden should be directed to the Financial Management Service, Records Management Branch, Room 135, 3700 East-West Highway, Hyattsville, MD 20782. THIS ADDRESS SHOULD ONLY BE USED FOR COMMENTS AND/OR SUGGESTIONS CONCERNING THE AMOUNT OF TIME SPENT TO COLLECT THIS DATA. DO NOT SEND THE COMPLETED PAPERWORK TO THE ADDRESS ABOVE FOR PROCESSING.

PRIVACY ACT NOTICE

Collection of the information in this Direct Deposit Sign-Up form is authorized by 5 U.S.C. § 552a, 31 U.S.C. § 3332(g), and Executive Order 9397 (November 22, 1943). Your social security number and the other information requested will allow the federal government to process your direct deposit. Your social security number is requested to ensure the accurate identification and retention of records pertaining to you and to distinguish you from other recipients of federal payments. This information will be disclosed to the Department of the Treasury and its fiscal and financial agents, and other federal agencies, as necessary to process your direct deposit. This information may also be disclosed to a court, congressional committee or another government agency as authorized or required to verify your receipt of federal payments. Although providing the requested information is voluntary, your direct deposit cannot be processed without it.

PLEASE READ THIS CAREFULLY

All information on this form, including the individual claim number, is required under 31 USC 3322, 31 CFR 209 and/or 210. The information is confidential and is needed to prove entitlement to payments. The information will be used to process payment data from the Federal agency to the financial institution and/or its agent. Failure to provide the requested information may affect the processing of this form and may delay or prevent the receipt of payments through the Direct Deposit/Electronic Funds Transfer Program.

INFORMATION FOUND ON CHECKS

Most of the information needed to complete boxes A and F in Section 1 is printed on your government check:

United States Treasury

15-51 000

KANSAS CITY, MO

Check No. 0000 415785

A Be sure that payee’s name is written exactly as it appears on the check. Be sure current address is shown.

Pay to

28 28

VA COMP

DOLLARS CTS

$****100 00

F Type of payment is printed to the left of the amount.

the order of JOHN DOE 123 BRISTOL STREET HAWKINS BRANCH TX 76543

A

F

NOT NEGOTIABLE

’:00000518’: 041571926"

SPECIAL NOTICE TO JOINT ACCOUNT HOLDERS

Joint account holders should immediately advise both the Government agency and the financial institution of the death of a beneficiary. Funds deposited after the date of death or ineligibility, except for salary payments, are to be returned to the Government agency. The Government agency will then make a determination regarding survivor rights, calculate survivor benefit payments, if any, and begin payments.

CANCELLATION The agreement represented by this authorization remains in effect until cancelled by the recipient by notice to the Federal agency or by the death

or legal incapacity of the recipient. Upon cancellation by the recipient, the recipient should notify the receiving financial institution that he/she is doing so. The agreement represented by this authorization may be cancelled by the financial institution by providing the recipient a written notice 30 days in

advance of the cancellation date. The recipient must immediately advise the Federal agency if the authorization is cancelled by the financial institution. The financial institution cannot cancel the authorization by advice to the Government agency.

CHANGING RECEIVING FINANCIAL INSTITUTIONS The payee’s Direct Deposit will continue to be received by the selected financial institution until the Government agency is notified by the payee that

the payee wishes to change the financial institution receiving the Direct Deposit. To effect this change, the payee will complete a new SF 1199A at the newly selected financial institution. It is recommended that the payee maintain accounts at both financial institutions until the transition is complete, i.e. after the new financial institution receives the payee’s Direct Deposit payment.

FALSE STATEMENTS OR FRAUDULENT CLAIMS

Federal law provides a fine of not more than $10,000 or imprisonment for not more than five (5) years or both for presenting a false statement or making a fraudulent claim.

1.42 JUNE 2014

Process for Wiring Funds out of the County Treasury Wire Administration and Request Portal (WARP)

The San Diego County Treasurer has implemented an on-line system for school

districts and charter schools to wire funds out of the county treasury.

Process for School Districts:

The district initiates wire transfer requests from the county portal located at:

https://www2.sdcounty.ca.gov/WFtrans/Default.aspx. A login name and

password should be requested from the County Treasurer’s Office. The

Commercial Warrants Audit Unit at the San Diego County Office of Education

(SDCOE) will be the POETA approvers of wire transfers for school districts

before they are sent to the County Treasurer. School districts using SDCOE’s

Financial Information System (FIS) must include the SACS account information

in the “Transaction Description” field (see sample form on next page) on the on-

line form to inform the Financial Accounting Department where to post the

transaction. Email a copy of the Edit Wire Transfer Request and the JV to

the Financial Accounting Department.*

Process for Charter Schools:

Charters that are a Fund of a School District: As with current practice, school

districts will request wire transfers for charter schools that are a fund of the

district. The process will be the same as described above for school districts.

Charters with own Treasury Fund: Wire transfers for charter schools that have

their own fund number at the County Treasury will be approved by the

sponsoring school district. In addition, charter schools using the SDCOE

Financial Information System (FIS) will be required to email a copy of the Edit

Wire Transfer Request with the applicable SACS account number and the

JV to the Financial Accounting Department.*

Note that each wire request must be submitted two days prior to the release date.

For more information and/or assistance, contact:

Rosella Perez, County Treasurer’s Office - (619) 531-5685

Geena Balistrieri, County Treasurer’s Office - (619) 531-5308

Israel Garza, County Treasurer’s Office - (619) 531-5687

Maria Soto-Delfin, SDCOE Financial Accounting - (858) 569-5324

Agustin Quintana, SDCOE Financial Accounting - (858) 292-3740

Lydia Campos, SDCOE Financial Accounting - (858) 292-3652

*Email: [email protected] 1.43 JUNE 2014

Wire Transfer Request Form

Section A1 - Wire Request Information

Requesting Organization: DISTRICT

Wire Type: ACH Account Type Checking Saving

Transaction Credit Debit

Type: Wire Amount: 1,000.00 Request Date: 05/05/20XX

(Do not enter $ symbol) Settlement Date: 05/07/20XX Beneficiary Bank Name: Beneficiary Bank Location:

ABA Number: Account Number:

Account Name:

Reference:

Transaction Description: Description and SACS account number to be posted by Financial Accounting

Section B1 - Accounting Information

Invoice Batch Name:

Project Organization Expenditure Task Award Oracle Fund Amount Type

00000 83000 001 $1,000.00 Wire Transfer Initiator Signature: Date: Wire Transfer Initiator Name: DISTRICT Date:

Print Form Wire Transfer Approver Signature: Date: Wire Transfer Approver Name: Date: Wire Transfer POETA Signature: Date:

Wire Transfer POETA Name: COMMERCIAL WARRANT AUDIT Date:

1.44 April 2010

msoto

Typewritten Text

May 2014

msoto

Typewritten Text

msoto

Typewritten Text

ACH or Wire Transactions

To the SAN DIEGO COUNTY TREASURER

Beneficiary Bank: Wells Fargo Bank, N.A.

Address: Wells Fargo, Bank

Government Banking

3440 Flair Drive 5th Floor

El Monte, CA 91731

ACH/Wire Routing Number: 121000248

Beneficiary (Payee):

Beneficiary Account Number:

Type of Account: Checking

Bank Representative Contact: Cory Jahn 626-572-1579

For questions regarding this change, you may contact: Name:

School District:

Phone #:

Email:

1.45 JUNE 2014

FIS REPORT ORDERING PROCESSES

YEAR-END REPORT ORDERING After Financial Accounting closes a district, we will call and ask the district to order their year

end reports. The district must order any reports they require.

Remember that reports are available in PDF format on the web. The only exception is the Monthly Transaction report which will be ordered on Report Manager (TREEV) by Financial Accounting.

MONTH-END REPORT ORDERING To order custom budget reports, districts should use the REPCAT or MYRPT screen.

When ordering July month-end reports, remember that reports are available in PDF format on the web.

Also, remember to select the STD RPT box on the report-ordering screen. By doing this, reports will be ordered automatically for the entire Current Fiscal Year.

The Monthly Transaction Report is accessible on the Report Manager (TREEV) located on

the web at http://sdcoereports.sdcoe.net. Financial Accounting will no longer order this report

in hard copies.

REPORTS AVAILABLE ON REPORT MANAGER (TREEV)

Year-End Month-End Interim Reporting Daily ….

• Expenditure Summary • Expenditure Summary • J‐200 (With Transactions • Daily Financial Acct. by Object by Resource to Date) Transaction Register

• Expenditure Summary • General Ledger by • Payroll Reports • Vendors to be reported as by Resource Fund Independent Contractors

• General Ledger by Fund • Income Summary by Resource

• Income Summary by • Current Monthly Resource Transactions

• J‐200 (With Transactions to Date)

• Year‐End Close Transactions with a 06/30/XX Date

1.46 May 2013

Date: March 21, 2013 To: Financial Information Systems User Districts From: Lydia Campos, Financial Accounting Re: District Dictionary and Chart of Accounts Rollover Process For online districts that have not rolled, Financial Accounting will roll the District Dictionary (DDACCT) and Chart of Accounts (CHACCT) according to the following schedules:

DDACCT 4-08-13 CHACCT 4-15-13

Attached is a district request form to use if you would prefer your rollover to occur earlier. The District Dictionary rollover must be ordered first. District Dictionary Rollover Before rolling the District Dictionary, it is important to ensure that the District Dictionary includes all accounts contained in the Chart of Accounts. When creating a salary account in the Chart of Accounts screen (CHACCT), the fringe benefit and general ledger accounts are added automatically. There is no validation with the District Dictionary at the time these account numbers are automatically added. Any fringe or general ledger accounts that were added through this process must still be manually added to your District Dictionary screen (DDACCT) if they were not originally in your DDACCT. Otherwise, the accounts will not roll to the next fiscal year and you will get the exception message: “DISTRICT DICTIONARY — NO OBJECT”. Specific examples are:

3711 OPEB ALLOC GROSS SAL CERT 3712 OPEB ALLOC GROSS SAL CLASS 3751 OPEB ACTIVE EMPLY CERTIFICATE and 3752 OPEB ACTIVE EMPLY CLASSIFIED

During the rollover process the system will validate to the Master Dictionary. Invalid accounts will not roll, and account descriptions will change if they have changed on the Master Dictionary. Districts should review the 2012-13 DDACCT account screen and make any necessary additions or changes BEFORE the District Dictionary is rolled on April 8 to reflect changes for 2013-14.

• If a district is deleting a fund, an entire Resource, School/Location and/or Cost Center in 2013-14 that are not being used in 2012-13, delete them from the District Dictionary in 2012-13 before the DDACCT screen is rolled. They will not

1.47 May 2013

appear on the 2013-14 District Dictionary. As a result, the accounts will be deleted when the Chart of Accounts is rolled.

Districts should also review the District Dictionary to determine if any accounts should be deleted. Deleting an account code in the DDACCT screen will stop the rollover of these accounts in the 2013-14 Chart of Accounts. This would eliminate the necessity of individually status coding a “D” (delete) or “T” (terminated) in each account in the 2012-13 Chart of Accounts. After the rollover is complete, districts will receive a District Dictionary Rollover Audit Report listing accounts not rolled over and the reason they were not rolled. Chart of Accounts Rollover During the rollover process, the Chart of Accounts will validate to the District Dictionary and the following Validation Tables: Fund x Resource, Fund x Goal, Fund x Function, Fund x Object, Resource x Object, Function x Object and Goal x Function. When the process is complete a report called "Create New Fiscal Year Accounts" is produced for accounts that did not rollover. Please review the accounts listed on the exception report and analyze why the accounts did not roll. If the accounts were deleted in error, the accounts will need to be set up in 2013-14. One of the reasons why accounts do not roll is because they have a status code of "D" or "T". The following is a listing of the status codes and their explanations.

Status Codes - (Indicators on an account number)

"B" Basic - Active Account, current and next fiscal year "D" Delete - Active Account, deleted at year end "R" Restricted - Not active, will rollover next fiscal year "T" Terminated - Not active, will not rollover next fiscal year " " Blank - If no activity in current year, will not rollover

next fiscal year All General Ledger accounts in all funds should be status coded "B". Status codes can be added, changed or deleted using the BUDUPD screen (see procedure "Status Code Changes" on page 4.20e of the Financial Information Systems (FIS) Manual. Chart of Account reports can be requested on the report-ordering screen. Do not order the same report for two fiscal years on the same night. If you have any questions concerning this process, please contact Lydia Campos at (858) 292-3652.

1.48 May 2013

BUDGET ROLLOVERS

On-Line Districts

Rollover Request Form

Budgets cannot be rolled:

o The first three working days of each month.

o Saturdays or Sundays

o Holidays

Ordering out of sequence will require more than one working night to

process.

Use separate requests for separate years.

To roll to the Next Year’s Working Budget (Other 22 & 26), District

Dictionary and Chart of Accounts must be rolled first. (see pages 1.50 – 1.52)

New FY budgets in FIS cannot be rolled until after June month end.

1.50 May 2013

2.1

CLOSING SCHEDULES

This section provides San Diego County Office of Education

year-end timelines which must be incorporated into the District

Closing Schedule. These deadlines must be followed

throughout the closing process.

2.2 May 2014

SAN DIEGO COUNTY OFFICE OF EDUCATION District Financial Services

Financial Accounting & Reporting

YEAR-END CLOSING SCHEDULE – Fiscal Year 2013-14

ON-LINE DISTRICTS

Closing Schedule

July 1 Comprehensive Year-End Workshop for individuals new to the year-end closing

process. Videoconference at 3 locations: County Office: Joe Rindone Regional Technology Center, North County Regional Center (NCREC) and South County Regional Education Center (SCREC).

Please confirm attendance with Agustin Quintana in Financial Accounting at (858) 292-3740 or by email at [email protected]

June 27 Final date for districts to request commercial warrants with a June 30 due date. June 27 Final date for all deposits to Wells Fargo Bank. Must be received by Wells Fargo

Bank by 2:00 p.m. June 30 Auditor transfers due to Financial Accounting by 10:00 a.m. June 30 Financial Accounting will request program to clear the invoice memo file.

“Unpaid Vendor Invoice” report is produced. June 30 Financial Accounting will request program to clear fiscal year vendor amounts to

move the fiscal year history data to last fiscal year. No report is produced. July 1 Financial Accounting will request program to remove encumbrances.

“Encumbrances” report is produced. July 3 Closing of June 30 financial reports. July 7 New FY invoices and encumbrances may be entered. Date must be July. July 7 New FY activity may be entered as current year data in FIS. Date must be July. July 7 District posts accruals, including adjustments, budget transfers and clearing of suspense accounts. Use “FYTRN” and “FYDIST” screens with 06/30/14 post date.

NOTE: District access to “FYTRN” and “FYDIST” will be removed on Thursday, August 22, 2014 by 5 p.m.

July 7 “June” month-end reports (without accruals) available after 10:00 a.m. July 8 First day commercial warrants are issued for FY 2014-15

2.3 May 2014

Aug. 22 Final day of FIS access for districts to input FY 2013-14 activity. Aug. 22 Final date for posting FY 2013-14 budget adjustments. July 7 Financial Accounting auditing and closing of final reports for FY 2013-14 Through (on an individual district basis). Districts must call Financial Accounting at (858) Aug. 22 292-3652 or 292-3740 when you are ready to close. E-mail completed district checklist and TRC to Financial Accounting at [email protected]. NOTE: You must have a contact person available during Financial Accounting’s

audit of your books who is able to respond to questions and make changes.

Prior Year Screens: Use 06/30/14 date.

“FYTRN” AND “FYDIST”

“FYTRN” = prior year “TRNADJ” “FYDIST” = prior year “DISTCT”

Report Ordering Responsibility:

Financial Accounting will order: Monthly Transaction Report

District must order: All other reports necessary for the district.

NOTE: Identical reports for different fiscal years CANNOT be ordered for the same night.

Please do not order final reports (with accruals) until you have been notified by Financial Accounting of the run date.

Adjustments:

Adjustments received by Financial Accounting after the FINAL REPORTS have been run will not be accepted without written approval of the Business Services Consultant. NOTE: Any district requiring a rerun of the FINAL REPORTS will be charged an additional fee of $1,661.00.

2.4 May 2014

SAN DIEGO COUNTY OFFICE OF EDUCATION District Financial Services

Financial Accounting & Reporting

YEAR-END CLOSING SCHEDULE – Fiscal Year 2013-14

OFF-LINE DISTRICTS

Closing Schedule

July 1 Comprehensive Year-End Workshop for individuals new to the year-end closing

process. Videoconference at 3 locations: County Office: Joe Rindone Regional Technology Center, North County Regional Center (NCREC) and South County Regional Education Center (SCREC).

Please confirm attendance with Agustin Quintana in Financial Accounting at (858) 292-3740 or by email [email protected]

June 25 Final date for districts to submit commercial warrants with a June 30 due date.

to guarantee warrants signed with a June date, please submit warrants to the Commercial Warrant Unit by 5:00 p.m.

June 27 Final date for all deposits to Wells Fargo Bank. Must be received by Wells Fargo

Bank by 2:00 p.m. June 30 Auditor transfers due to Financial Accounting by 10:00 a.m. July 1 Auditor transfers can be entered for the new FY July 1 Commercial warrants can be requested for the new FY July 2 First day commercial warrants are issued for new FY

FISCAL YEAR-END CHECKLIST

Year-end closing is the process of reviewing and adjusting all accounts to

ensure that they accurately reflect the activities for the fiscal year. It is the

final step in the accounting cycle before preparing a financial statement. The

goal of year-end closing is to provide readers of a school district’s financial

statements with the most accurate financial picture possible. To do this,

school districts apply various recognized policies. These policies are derived

from several sources, including the California School Accounting Manual and

the pronouncements of the Governmental Accounting Standards Board

(GASB).

After the closing entries have been made and all revenue and expenditure

accounts have been closed, the ending fund balance is known and available

for making adjustments to the current budget year.

3.1 May 2013

PROCEDURES TO ENSURE ACCURATE

CLOSING

1. Prepare a closing schedule. The first step in the closing process is to plan and develop a schedule of events. There are various due dates that must be met such as report deadlines, data processing deadlines at the County Office of Education and within the LEA, physical inventory and so forth. A calendar combining all of the important events should be established and followed throughout the closing process.

2. Review all asset accounts. Various asset accounts must be reviewed

at year-end. A reconciliation of all cash accounts must be prepared and any adjusting entries must be recorded. The stores inventory account must be adjusted to agree with the physical count. Prepaid expenditures must be reviewed and analyzed to ensure that no adjustments are needed.

3. Analyze and close out prior year receivable and payable accounts. At

year-end, the agency must close out any amounts remaining in the prior year receivable or payable accounts. During the year, differences will occur between amounts actually received or paid versus what had been accrued. These adjustments should be made throughout the year as they occur, but a final analysis must be made if a balance remains on these accounts.

4. Accrue accounts receivable. Various sources of revenues are due to

the agency at year-end. These amounts must be recorded as accounts receivable. This will record the revenue in the proper fiscal year. There are specific revenue recognition policies referring to such items as revenue limit, special education master plan, interest, deficits, state lottery, etc. that provide guidance on how to calculate these receivables.

5. Accrue accounts payable. Any amounts due to others at year- end for

receipt of goods or services must be recorded as accounts payable. This will record the expenditure in the proper fiscal year. There are common types of payables such as payroll, employee benefits, utilities, contracts and so forth.

3.2 May 2013

6. Adjust grants and entitlements: Specific recognition policies must be

followed in accounting for grants and entitlements. Each project must be reviewed separately and appropriate entries must be made. The FORM CAT in the SACS software must be completed prior to closing.

7. Ensure accurate accounting for leases, COPs and Mello-Roos. A

variety of accounting entries relating to these must be recorded before or during the year-end closing process.

8. Ensure that all inter-program and inter-fund transactions are

reconciled. Any transfers of expenditures between programs or funds must be reconciled.

9. Review unique closing procedures for other funds and account

groups. Unique items must be considered at year-end regarding funds other than the general fund.

10. Properly identify the components of the ending fund balance. Year-

end entries are necessary to classify the components of the ending fund balance correctly. Amounts may be reserved, legally restricted, designated or undesignated.

11. Are the books ready for the annual audit? The goal of year-end

closing is to ensure that the LEA’s financial statements are accurate and ready for audit.

12. Complete the year-end closing checklist. A master checklist that is

provided by the County Office of Education should be completed to ensure that all areas have been addressed.

3.3 May 2013

YEAR-END CHECKLIST

The next few pages contain a checklist for your use

during the closing process. Some districts may vary

the order from that shown on this checklist, but the

SACS FORM RL and the CAT FORM need to be

completed before the district is closed.

3.4 May 2014

YEAR-END CLOSING CHECKLIST Entries Made Prior to Closing

Clear prepaid expense (9330) Clear deferred revenue (9650) Clear deposits in transit (9140) Balance prior year accounts receivable accruals (9201/02) Clear prior year due to / due from (9312 & 9612) Balance prior year current liabilities (9510/11)

Clear suspense for all funds (resource 9999 &/or objects 7999 & 8999)

Transfer of in-lieu property taxes to charter schools (refer to EC 47635)

Physical inventory Verify audit adjustments are posted Remove vendor invoices (FIS report) / COE process Clear encumbrances (FIS report) / COE process

Closing Entries/Accruals Close out current liabilities - prior year (9510/11) Close out accounts receivable - prior year (9201/02) Schedule of expenditure accruals (9510) Schedule of income accruals (9201) _____ State Aid

Verify & post cafeteria reimbursement accrual Balance cafeteria account vs. fund Verify & post child development accruals Verify & post state school building accruals Post interest earned on bond proceeds invested

outside of the county treasury Reconcile petty cash Reconcile revolving cash Reconcile clearing accounts

State aid 50% reduction Payroll Accruals - 9910s Accrue 9910 balances

3.5 May 2014

YEAR-END CLOSING CHECKLIST Direct/Indirect Costs Direct costs Intrafund in balance (5710) Interfund in balance (5750) Indirect costs Intrafund in balance (7310) Interfund in balance (7350) Categorical Programs Accrue Lottery (1100 & 6300) Instructional Materials interest transfer (not required from 2008-09

to 2014-15) Federal transferability Distribute accumulated NCLB administrative costs to participating programs Special Education contribution from the unrestricted General Fund

Routine Restricted Maintenance Account (RMA) transfer from unrestricted General Fund Complete form CAT Post accounts receivable Post deferred revenue Federal interest Deferred Maintenance (optional) Deferred Maintenance transfer (Auditor’s transfer and/or Due To/Due From) Use local funds Use current year excess RMA Use subsequent year excess RMA Deferred Maintenance certification Reserves Establish reserves for revolving cash fund (9711) Reconcile stores general ledger to physical inventory Establish reserves for stores Establish reserves for prepaid expenditures Establish reserves for legally restricted balances Establish reserves for economic uncertainties Establish other assignments, commitments, & unassigned reserves

3.6 May 2014

YEAR-END CLOSING CHECKLIST GASB 34 Verify all expenditures charged to function 8500 and/or object 6XXX Extract fund data into GASB 34 component of SACS software,

analyze results & review SACS accounting for reconciliation Ensure that ASSET & DEBT forms match GSNA GASB 45

Verify that Normal Costs and UAAL Costs are charged in all funds appropriately

Review government-wide statements to ensure that accounts have extracted properly into the SACS software and do any necessary conversion entries

District Checklist Complete district checklist Complete SACS software unaudited actuals technical review checks (TRC) and resolve exceptions Call Financial Accounting at (858) 292-3652 or (858) 292-3740 so they can begin their audit process Do not post unless instructed to post E-mail completed district checklist and TRC (EXCEPTIONS ONLY)

to Financial Accounting [email protected] (DO NOT send a SACS DAT file at this time)

Financial Accounting will call with report run date Order reports Other - Notes Other

Other Other Other Other Other Other

3.7 May 2014

mailto:[email protected]

INVENTORY

During year-end closing, these questions should be answered regarding inventory

accounting.

1. If inventory is a material asset, has the auditor been notified of the dates that the

physical inventory is to be taken? (Some auditors like to be present to check

procedures and do a sampling.)

2. If the physical inventory has been completed, have the adjusting entries been

made to bring the book inventory to actual?

3. Have fuel inventories been taken and the expenditures for gas, diesel and oil been

reduced to properly reflect expenditures in the transportation account?

4. Are there other inventories that need to be considered in the transportation,

maintenance, or food service department?

3.8 May 2013

DISTRICT CLOSING CHECKLIST

After all the year-end processes are completed, it is time

to begin the final checklist. On-line districts should

complete this checklist.

Once this checklist is completed, fax or e-mail a copy to

Financial Accounting at (858) 571-7200 or

[email protected] and then call Financial Accounting at

(858) 292-3652 or at (858) 569-5324, so that they may

begin their audit procedures. Once finished, Financial

Accounting will call to inform the district of the final report

run date.

3.9 May 2013

District Dist #

Completed by Date

1. Use "DDACCT" to find funds in use. *** REMEMBER TO USE C/Y ***

2. Use "OBJBAL" to verify ZERO balances for objects 7999 & 8999 for all funds.

FUNDS 03-00 06-00

7999

Obj-SUBS?

8999

Obj-SUBS?

8980

8990

3. Use "EXPINQ" & "REVINQ" with a resource of 9999 to verify ZERO balances for resource 9999 for all funds.

FUNDS 03-00 06-00

9999

4. Use "EXPINQ" with function MAJOR to verify all major object balances are POSITIVE. Encumbrances must be ZERO.

FUNDS 03-00 06-00

1000

2000

3000

4000

5000

6000

7000

District Closing Checklist

3.10 May 2013

5. Use "REVINQ" to verify Non-Revenue Limit Adjustment has been made as appropriate for your district. Fifty percent (50%) of the amount in revenue accounts 8081-8082 must be transferred from Revenue Limit Sources to Other Local Income.

03-00 - 8081 X 50% = (A)

03-00 - 8082 X 50% = (B)

Total A + B

03-00 - 8089 = 03-00 - 8691

6. Using "OBJBAL" to verify that the following accounts are equal in each fund.

Fund Asset Account Reserve Account

9130 = 9711 Revolving Cash

9320 = 9712 Stores

9330 = 9713 Prepaid Expense


9320 = 9712 Stores



9320 = 9712 Stores


7. Use "OBJBAL" to verify any balance in 9140. The only balance should be a deposit sent to Wells Fargo Bank by June 30 and not posted until July.

Use "GLTRBL" to verify 9790-ACTUAL is either a POSITIVE or ZERO fund balance.

FUNDS 03-00 06-00

9140

9790-A


Credit balance equaling

total of A + B

Debit balance equaling

total of A + B

3.11 May 2013

8. Use "GLTRBL" to verify ZERO balances. (Be sure to check for SUB ACCOUNTS) Use "OBJBAL" if there are no SUB ACCOUNTS.

FUNDS 03-00 06-00

9202

9204

9312

9505

9511

9513

9612

9620

9720

9910

9830

9. Use "OBJBAL" with Resource Total checked to verify the following accounts have DEBIT balances. A positive amount signifies a debit balance.

FUNDS 03-00 06-00

9120

9130

9135

9201

9203

9290

9311

9315

9320

9330

9340

9350

9799


3.12 May 2013

10. Use "OBJBAL" with Resouce Total checked to verify the following accounts have CREDIT balances. A positive amount signifies a credit balance.

FUNDS 03-00 06-009502

9510

9512

9590

9611

9641

9650

9661

9662

9664

9665

9666

9667

9668

9669

9711

9712

9713

9719

9730

9740

9750

9760

9770

9780

9789

to inform us that you are ready to be audited.11. Report Ordering.

Please wait for Financial Accounting to finish your audit before ordering reports.

a. Financial Accounting will order your Monthly Transaction report on Report Manager (TREEV).b. Financial Accounting will also give you a RUN DATE to use for your report ordering.c. Be sure to use END DATE of 06/30/CY and Fiscal Year C/Y for your reports.

e-mail a copy to Financial Accounting at [email protected] and call Financial Accounting (858) 292-3652 or (858) 569-5324

When you have completed the District Checklist,


3.13 May 2013

ENTRIES MADE PRIOR TO CLOSING There are a few entries that should be done before the end of

the fiscal year that will make the closing process a little

smoother. Included are some examples for your reference.

We will be going over a fund check form. This form can be

used on a monthly or quarterly basis to assist you with the

clearing of suspense accounts. Illustrated are some common

problems and how to make the corrections.

4.1 June 2014

PREPAID EXPENSE

Account 9330 - Payments made in advance of the receipt and use of services.

STEP 1 Reverse (or adjust) any prior year closing entries using the

TRNADJ screen.

Insurance premiums paid in the Prior Fiscal Year for the Current

Fiscal Year of $1,500

The accrual entry in the Prior Fiscal Year was:

Res Goal Func Obj

DR Prepaid Expense xxxx 9330 1,500

CR Insurance xxxx xxxx xxxx 5400 1,500

The reversing entry in the Current Fiscal Year is:

Res Goal Func Obj

DR Insurance xxxx xxxx xxxx 5400 1,500

CR Prepaid Expense xxxx 9330 1,500

STEP 2 Establish Current Fiscal Year accrual. This will be done after June

30. Use the FYTRN screen with 06/30/XX (Current Fiscal Year)

date.

Insurance premiums paid in the Current Fiscal Year for the

Subsequent Fiscal Year of $2,000

Res Goal Func Obj

DR Prepaid Expense xxxx 9330 2,000

CR Insurance xxxx xxxx xxxx 5400 2,000

4.2 June 2014

UNEARNED REVENUE

Object 9650 Revenue which has been received, but is unearned, as of June 30.

Complete the FORM CAT to determine amount of unearned revenue.

GASB 65 The use of the term “Deferred” should be limited to items reported as

deferred outflows of resources or deferred inflow of resources. Thus

when discussing activity in 9650 we will use the term “unearned.”

STEP 1 Reverse any remaining prior year closing entries. This reversal must be

posted with a journal entry (TRNADJ in FIS) before June 30. Please

remember to use the correct resource numbers when reversing the prior

year’s closing entries.

Example Title I revenues exceeded expenditures on Form CAT for the Prior

Fiscal Year causing the unearned revenue to be recognized in the

Current Fiscal Year. The unearned revenue entry in the Prior Fiscal

Year was:

The reversing entry in the Current Fiscal Year is:

STEP 2 Establish the Current Fiscal Year closing entry. Use a journal (FYTRN in

FIS) with a June 30 date (Current Fiscal Year) to post this entry.

Example Title I revenues exceeded expenditures on Form CAT for the Current

Fiscal Year so excess revenue must be deferred to the Subsequent

Fiscal Year.

Res Obj DR All Other Federal Revenue 3010 8290 $3,000 CR Unearned Revenue 3010 9650 $3,000

Res Obj DR Unearned Revenue 3010 9650 $3,000 CR All Other Federal Revenue 3010 8290 $3,000

Res Obj DR All Other Federal Revenue 3010 8290 $3,500 CR Unearned Revenue 3010 9650 $3,500

4.3 June 2014

ESTABLISHING DUE TO/DUE FROM ACCOUNTS

Step 1 Make sure that all expenditures are accounted for in the proper

fund. If one fund owes another fund at year-end, establish a due

to/due from account. (See Sample 1)

Object 9311 - DUE FROM - (Asset) amount due from another district fund.

Object 9611 - DUE TO - (Liability) amount due to another district fund.

The Due To (9611) in one district fund must equal the Due From (9311) in

another district fund or the district general ledger will be out of balance. A tip

when establishing Due To/Due From's is to use sub-accounts.

Step 2 EC 42603 requires that prior fiscal year due to/due from accounts

must be repaid the same fiscal year, or in the following fiscal year if

the transfer takes place within the final 120 calendar days of a fiscal

year. Account numbers 9311/9611 rolling over into the beginning

balances for the subsequent fiscal year will change to 9312/9612.

Process an auditor’s transfer to clear the current fiscal year

9312/9612’s. (See Sample 2)

Object 9312 - DUE FROM - (Asset) amount due from another district fund -

PY.

Object 9612 - DUE TO - (Liability) amount due to another district fund - PY.

4.4 June 2014

ATTENTION San Diego County Office of Education

ACCOUNTING SECTION JOURNAL ENTRY Sample 1(Posting Document)

XYZ School District

L DOCUMENT # J DATE 06-30-XX DISTRICT NUMBER 02I

N ACCOUNT NUMBERE DEBIT CREDIT REFERENCE

FUND-SUB RESRCE-SUB GOAL FUNC-SUB OBJ-SUB SCH LOC COST PJ-YR

1 03-00 XXXX-000 9311-013 31,704.69 CAFE REIMB/JUNE

2 03-00 XXXX-XXX XXXX XXXX 2200 2,614.19





7 03-00 XXXX-XXX XXXX XXXX 3502 152.98


9

10 13-00 XXXX-XXX XXXX XXXX 2200 2,614.19 TO REIMB G/F JUNE







17 13-00 XXXX-000 9611-003 31,704.69

18

PLEASE NOTE: DO NOT EXCEED 18 LINES PER PAGE.EXPLANATION:

ESTABLISH "DUE TO/DUE FROM" FOR FOOD SERVICESJUNE 20XX REIMBURSEMENT

COUNTY OFFICE USE ONLY

Prepared By: Date: Input date: Approved By:

WHITE - SDCOE

Form 368 - Financial Acctg. CANARY - SDCOE

San Diego County Office of Educ. 03-99 Carbonless Form PINK - School District

4.5 June 2014

Sam

ple

2

CO

UN

TY

OF

FIC

E U

SE

ON

LY

AT

TE

NT

ION

San

Die

go

Co

un

ty O

ffic

e o

f E

du

cati

on

Aud

itor

Dat

e:

AC

CO

UN

TIN

G S

EC

TIO

NE

nter

ed: D

ate:

(Pos

ting

Doc

umen

t)

RE

QU

ISIT

ION

ON

CO

UN

TY

AU

DIT

OR

Offi

ce o

f Edu

c. D

ate:

FO

R IN

TE

RF

UN

D C

AS

H T

RA

NS

FE

RR

efer

ence

:A

00P

AG

E 1

of 1

CO

UN

TY

AU

DIT

OR

US

E O

NL

Y

FU

ND

NO

.83

000

1010

0A

CC

OU

NT

NU

MB

ER

DIS

T.

DIS

TR

ICT

OR

DE

BIT

CR

ED

IT 9

110

CA

SH

NO

.

FU

ND

NA

ME

OR

AC

LE #

(N

o P

ost F

A)

Fund

-Sub

Resrc

e-Su

bGo

alFu

nc-S

ubOb

jt-Sub

Sch

Loc

Cst

PjYr

02X

YZ

Dis

tric

t

5X

XX

X31

,704

.69

31,7

04.6

913

-00

XX

XX

-000

9612

-003

NO

TE

: AC

CO

UN

T N

UM

BE

RS

931

1/96

11 A

RE

US

ED

FO

R C

LOS

ING

EN

TR

IES

DU

RIN

G T

HE

CU

RR

EN

T F

ISC

AL

YE

AR

. B

EG

INN

ING

BA

LAN

CE

AC

CO

UN

T N

UM

BE

RS

FO

R T

HE

SU

BS

EQ

UE

NT

FIS

CA

L Y

EA

R A

RE

931

2/96

12 R

ES

PE

CT

IVE

LY.

CO

UN

TY

AU

DIT

OR

US

E O

NL

Y

FU

ND

NO

.10

100

8010

0A

CC

OU

NT

NU

MB

ER

DIS

T.

DIS

TR

ICT

OR

DE

BIT

911

0 C

AS

HC

RE

DIT

NO

.

FU

ND

NA

ME

OR

AC

LE #

(No

Pos

t FA

)Fu

nd-S

ubRe

srce-

Sub

Goal

Func

-Sub

Objt-S

ubSc

hLo

cCs

tPj

Yr

02X

YZ

Dis

tric

t

5X

XX

X31

,704

.69

31,7

04.6

903

-00

XX

XX

-000

9312

-013

EX

PLA

NA

TIO

N:

RE

F:

FD

03-

00 F

R F

D 1

3-00

Exa

min

ed, A

ppro

ved,

and

Allo

wed

PH

ON

E N

UM

BE

R:

CL

EA

R P

RIO

R Y

EA

R "

DU

E T

O/D

UE

FR

OM

". R

EIM

BU

RS

E G

EN

ER

AL

FU

ND

FO

R C

AF

ET

ER

IS F

UN

D E

XP

EN

SE

S.

Dat

e:7/

13/X

XB

Y:

BO

AR

D A

PP

RO

VA

L D

AT

E:

July

10,

20X

X.

D

eput

y S

uper

inte

nden

t of S

choo

ls

Req

uisi

tion

Aut

horiz

ed B

y:

Dep

uty

Aud

itor

and

Con

trol

ler

For

m 2

90d

- F

inan

cial

Acc

tg

San

Die

go C

ount

y O

ffice

of E

duca

tion

4.6 June 2014

Fund Check

District XYZ DistrictFunds in Use * 03-00, 06-00, 14-00, 25-19, 30-00

Watch for Sub-codes. *Check DDACCT **Check GLTRBL ***Check REVINQ and EXPINQ

On-Line ** ** ** ** ** ** ** *** ***

Normal Balance Dr Cr Dr Cr Dr/Cr Cr Dr Dr/Cr Dr/Cr Dr/Cr

Date Init Fund 9140 9140 9201 9202 9311/9312 9510 9511 9611/9612 9999-7999 9999-8999 Comments

25-19 1 45

03-00 2 2,000 2 1,000

06-00 2 5,000 2 4,500

13-00 3 7,130 3 7,130

1. Collection Advice (INCREC) posted incorrectly.District posted Collection Advice (INCREC) to Fund 25-19 as $127 instead of $172 DR 9140 $127 CR 8681 - $127

FA posted Deposit Permit (DPOSIT) to Fund 25-19 DR 9110 $172 CR 9140 - $127 CR 8999 - $45

Use TRNADJ to correct entry. (See sample #1 on next page).

2. Accruals must balance (net to zero). (See sample #2 on next page).

3. Suspense items must be cleared. (See sample #3 on next page).

4.7 June 2014

FUND CHECK CORRECTIONS

1. Use TRNADJ screen to correct collection advice posting: Account

DR CR

Fund Res Obj

25-19 9999 8999 Revenue Suspense

45

25-19 xxxx 8681 Developer Fees

45

2. To balance accruals, adjust 9202/9511; never change 9201 or 9510:

Account

DR CR Fund Res Goal Func Obj

03-00 xxxx 8XXX Revenue

1,000

03-00 xxxx 9202 A/R - Collections

1,000

06-00 xxxx 9511 C/L - Payments

500

06-00 xxxx xxxx xxxx 4XXX Books & Supplies

300

06-00 xxxx xxxx xxxx 5XXX Svcs/Oper. Exp.

200

3. Use TRNADJ screen to clear cafeteria suspense and balance accrual: Account

DR CR

Fund Res Obj

13-00 9999 8999 Revenue Suspense

7,130

13-00 xxxx 9202 A/R-Collections

7,130

4.8 June 2014

Fund Check

DistrictFunds in Use *

Watch for Sub-codes. *Check DDACCT **Check GLTRBL ***Check REVINQ AND EXPINQ

On-Line** ** ** ** ** ** ** *** ***

Date Init Fund 9140 9201 9202 9311/9312 9510 9511 9611/9612 9999-7999 9999-8999 Comments

4.9 June 2014

Example 1 Posted to Suspense from Feb to JuneFund Res Obj DR CR03-00 Suspense (PY) 9999 8999 51,558$ 03-00 Cash 0000 9110 51,558$

Example 2 Clear Suspense - use current date but no later than 6/30Fund Res Obj DR CR03-00 State Aid (PY) 0000 8019 51,558$ 03-00 Suspense (PY) 9999 8999 51,558$

Example 3 Accrue Liability - use 6/30 in FIS or period 998 in PeopleSoftFund Res Obj DR CR03-00 State Aid (PY) 0000 8019 48,442$ 03-00 Current Liabilities - (PY) 0000 9510 48,442$

Example 4 Post PY to SuspenseFund Res Obj DR CR03-00 Suspense (PY) 9999 8999 48,442$ 03-00 Cash 0000 9110 48,442$

To adjust within a fund, use TRNADJ in FIS or a JE in PeopleSoft.To move cash between funds 03 & 06 in FIS, use DISTCT.Create an Auditor's Transfer when moving between funds other than 03 & 06.

CLEARING APPORTIONMENT SUSPENSE

Total of Apportionment Auditor Transfer posted by Financial Accounting to suspense through 06/30:

The district completes the following Journal Entries to clear the Apportionment suspense and set up year-end accruals:

4.10 June 2014

County Code

District Code

School Code

Local Educational

AgenciesDistrict

Type

2012-13 Adjusted School District Total Revenue Limit Net

State Aid(0000-8011)

2012-13 Adjusted Local Control Funding

Formula Categorical State Aid -

(0000-8011/8015)Total Principal Apportionment

Education Protection Account (EPA)

Entitlement as of 2013-14 Advance

(1400-8012)

A-2 A-15 B-137 XXXXX XXXXXXX XYZ District UNIFIE $ 3,000,000 $ 1,000,000 $ 4,000,000 $ 1,500,000

County Code

District Code

School Code

Local Educational

AgenciesDistrict

Type





(0000-8011/8015)Recomputations and Adjustments

Total Principal Apportionment



(1400-8012)

A-2 A-16 A-27 A-17 A-1837 XXXXX XXXXXXX XYZ District UNIFIE $ 3,500,000 $ 1,000,000 $ (100,000) $ 4,400,000 $ 1,400,000

LEA Fiscal Year Amount

XYZ District PY $ (100,000)

County Code

District Code

School Code

Local Educational

AgenciesDistrict

Type





(0000-8011/8015)Recomputations and Adjustments

Total Principal Apportionment



(1400-8012)

A-2 A-1637 XXXXX XXXXXXX XYZ District UNIFIE $ 4,000,000 $ 1,250,000 $ (100,000) $ 5,150,000 $ 1,350,000

CY Advance Principal Apportionment Exhibit C

CY First Principal Apportionment Exhibit C

CY First Principal Prior Year Recomputations and Adjustments

CY Second Principal Apportionment Exhibit C

CDS Code

XX XXXXX XXXXXXX School District Total Revenue Limit

Program

4.11 June 2014

Advance 5% 5% 9.00% 9% 9% 9% 9.00% TotalXYZ Apportionment July August September October November December January Received

State Aid 4,000,000$ 200,000$ 200,000$ 360,000$ 360,000$ 360,000$ 360,000$ 360,000$ 2,200,000$ Gate Suspense * - - - - - - - - Prior Year Suspense * - - - - - - - - -

AT CASH 4,000,000$ 200,000$ 200,000$ 360,000$ 360,000$ 360,000$ 360,000$ 360,000$ 2,200,000$

100.00% 100.00% 57.79% 0.00% 0.00%

P-1 1/5 ** 1/5 ** 57.79% X 1/5 ** 0% X 1/5 ** ThruXYZ Apportionment February March April May June

State Aid 4,500,000$ 460,000$ 460,000$ 265,835$ -$ 3,385,835$ Prior Year Suspense * (100,000) (20,000) (20,000) (11,558) - (51,558) Example 1 & 2

AT CASH 4,400,000$ 440,000$ 440,000$ 254,277$ -$ 3,334,277$

P-2 142.2% 157.8%XYZ Apportionment July Deferred July P-2 Totals

State Aid 5,250,000$ 654,165$ 1,210,000$ -$ 5,250,000$ Prior Year Suspense * (100,000) (28,442) (20,000) - (100,000) Example 3 & 4

AT CASH 5,150,000$ 625,723$ 1,190,000$ -$ 5,150,000$

*** The July payment also includes any difference between the P-1 & P-2.

Advanced Apportionment

* Financial Accounting will post Prior Year Recomputations and Adjustments to suspense.** 1/5 recertified apportionment less receipts in Advanced

P-2 Apportionment & Deferrals

P-1 Apportionment

4.12 June 2014

CLOSING ENTRIES/ACCRUALS

After current liabilities (9510/9511) and accounts

receivable (9201/9202) for the prior fiscal year are

balanced, the closing entries must be made. This will

bring the accounts to a zero balance. After this

process is complete, expenditure accruals and

income accruals for the current year may be input.

This section will cover transactions which appear on

the schedule of expenditures accruals (9510) and

income accruals (9201). There are some sample

schedules for later use.

5.1 May 2013

FORM [GLTRBL] GENERAL LEDGER TRIAL BALANCE SCREEN REPORT [LIST ]4/13/20XX 7:42 YEAR [XXXX] [ XYZ ] PAGE [ 001]DISTRICT [02] SHOW COMBINED TOTALS FOR FUNDS 03-00 AND 06-00FUND [03-00]ACCOUNT DEBITS CREDITS NO EFFECT ON

BALANCES9110-000 CASH IN COUNTY TREASURY 128,112.62 0 ]9130-000 REVOLVING CASH 1,000.00 0 ]9135-000 CASH WITH TRUSTEE 11,052.00 0 ]9201-000 ACCOUNTS RECEIVABLE 9,750.64 0 ]9202-000 ACCTS RECEIVABLE-COLL 0 9,750.64 ]9311-000 DUE FROM OTHER FUNDS 2,201.00 0 ]9312-000 DUE FROM OTHER FUNDS-PY 682.23 0 ]

9510-000 CURRENT LIABILITIES 0 10,475.87 ]

9511-000 CURRENT LIAB-PMTS 10,475.87 0 ]

NOTE: CLOSE OUT CURRENT LIABILITIES AND ACCOUNTS RECEIVABLE


ACCOUNTING SECTION JOURNAL ENTRY(Posting Document)

XYZ School District

L DOCUMENT # J DATE 06-30-XX DISTRICT NUMBER 02I

N ACCOUNT NUMBERE DEBIT CREDIT REFERENCE

FUND-SUB RESRCE-SUB GOAL FUNC-SUB OBJ-SUB SCH LOC COST PJ-YR

1 03-00 XXXX 9202 9,750.64 CLOSING ENTRIES

2 03-00 XXXX 9201 9,750.64

3 03-00 XXXX 9510 10,475.87

4 03-00 XXXX 9511 10,475.87

5

6

7

8

5.2 May 2013

Expenditure AccrualsAccount Number 9510

Services Goods

Received ReceivedPerformance NO DO NOT by end of NO DO NOT(All or partially ACCRUE June? ACCRUE

complete)?

YES YES

AccrueCompleted Accrue

Portion

Examples:

Utilities: Up to and including those with mailing dates in June

Commercial Contracts: Amounts due for services received by the end of June

Wages & Benefits: July 5th payroll andServices performed by the end of June

Contracts with the Amounts due for services received by the end of JuneCounty Office:

5.3 May 2013

Acc

rued

fo

r F

YS

AC

S F

un

d:

One

Fun

d P

er P

age

Ven

dor

Ven

dor

Am

ount

Dat

e of

Am

ount

Diff

eren

ceS

AC

S A

ccou

nt C

harg

edN

umbe

rN

ame

Acc

rued

Pay

men

tP

aid

(if a

ny)

For

Diff

eren

ce

To

tal

*

*

Tot

al s

houl

d ag

ree

with

951

0 in

the

gene

ral l

edge

r

Sch

edu

le o

f A

cco

un

ts P

ayab

le A

ccru

ed

SA

CS

Acc

ount

Cod

e

5.4 May 2013

A

NO NO NO Do NotAccrue

YES YES YES

Examples: Examples: Examples:

Property Taxes LCFF

Developer Fees Claims against CSSF for

Mandated Costs

Deferred Maint.Some Federal Revenues

Some State Revenues

Some Local Revenues

FORM CAT

Lottery Revenues

Interest - 4th Quarter

Income AccrualsAccount Number 9201

Income Accrual

Excluded? Earned? Received?

Do Not Abate Income & Accrue Accrue Book Payable

ie: ROP, Migrant Education

LCFF RecalculationRecalculation

(In case of decrease)

Contract Services during thePrior Fiscal Year

5.5 June 2014

Acc

rued

fo

r F

Y

S

AC

S F

un

d:

O

ne F

und

Per

Pag

e

SA

CS

Am

ount

Dat

e In

com

eA

mou

ntD

iffer

ence

SA

CS

Acc

ount

Cha

rged

Acc

ount

Cod

eA

ccru

edR

ecei

ved

Rec

eive

d(if

any

)F

or D

iffer

ence

To

tal

*

* T

otal

sho

uld

agre

e w

ith 9

201

in th

e ge

nera

l led

ger

Sch

edu

le o

f A

cco

un

ts R

ecei

vab

le A

ccru

ed

5.6 May 2013

ACCRUAL SAMPLES

A.

Current year revenue limit should be decreased by $100,000 due to a higher collection of property taxes than J-29B estimate submitted by Property Tax Services Division of the County Auditor:

ACCOUNT DR CR

Fund Res Obj 03-00 xxxx 9201 A/R 100,000 03-00 xxxx 8011 State Aid 100,000

B.

Unpaid invoices of $20,000 for merchandise or services received by June 30:

ACCOUNT DR CR

Fund Res Goal Func Obj

03-00 xxxx xxxx xxxx 4000 Books & Supplies 6,000 03-00 xxxx xxxx xxxx 5000 Svc/Operating Exp. 4,000 03-00 xxxx xxxx xxxx 6000 Capital Outlay 10,000 03-00 xxxx 9510 Current Liabilities 20,000

C.

Additional unposted expenditures for July payroll which were not included in the automated payroll accrual process:

ACCOUNT DR CR


03-00 xxxx xxxx xxxx 1000 Certificated Salaries 16,000

03-00 xxxx xxxx xxxx 2000 Classified Salaries 5,000

03-00 xxxx xxxx xxxx 3000 Employee Benefits 2,100

03-00 xxxx 9510 Current Liabilities 23,100

5.7 May 2013

ACCRUAL SAMPLES

Continued

D.

Developer fees received in the Current Fiscal Year to be refunded in the Subsequent

Fiscal Year. ACCOUNT DR CR

Fund Res Obj 25-19 xxxx 8681 Developer Fees 1,000 25-19 xxxx 9510 Current Liabilities 1,000

E. Accrue reimbursement due for Child Nutrition Program for the Current Fiscal Year.

ACCOUNT DR CR


13-00 xxxx 9201 Accounts Receivable 200,000

13-00 xxxx 8220 Child Nutrition 200,000

F. The following expenditures should have been abated in the Current Fiscal Year for a reimbursement received for lost books. See CSAM Procedure 560 for Abatement of Expenditures.

ACCOUNT DR CR


03-00 xxxx 9201 Accounts Receivable 4,000 03-00 xxxx xxxx xxxx 4000 Books & Supplies 4,000

5.8 May 2013

FISCAL 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Average YEAR July - Sept Oct - Dec Jan - Mar Apr - Jun Annual Rate

2004/05 1.817% 2.044% 2.444% 2.649% 2.238%2005/06 2.740% 3.221% 3.707% 4.210% 3.470%2006/07 4.686% 5.138% 4.826% 5.351% 5.000%2007/08 5.320% 5.046% 4.603% 3.468% 4.609%2008/09 3.224% 2.800% 1.958% 1.456% 2.360%2009/10 1.362% 1.064% 0.946% 0.818% 1.047%2010/11 0.810% 0.660% 0.637% 0.543% 0.663%2011/12 0.575% 0.556% 0.383% 0.363% 0.469%2012/13 0.435% 0.351% 0.346% 0.791% 0.481%2013/14 0.312% 0.319% 0.356% 0.329%

10 Year Average 1.879%

The projected interest of FY 2013-14 in .30%

SAN DIEGO COUNTY'S HISTORICAL INTEREST RATES2004 through 2013

Annualized Rates by Quarter and Year

2.24%

3.47%

5.00%4.61%

2.36%

1.05%

0.66%0.47% 0.48%

0.33%0%

1%

2%

3%

4%

5%

6%

2004/05 2005/06 2006/07 2007/08 2008/09 2009/10 2010/11 2011/12 2012/13 2013/14

Inte

rest

Rat

es

Fiscal Year

Historical Interest Rates

5.9 May 2014

Petty Cash ReconciliationPeriod Ending:

A. Cash On Hand

Denomination Count Amount

$ 20.00

10.00

5.00

2.00

1.00

.50

.25

.10

.05

.01

Total Cash on Hand A.

B. Reimbursable Vouchers on Hand

Amount

Total Vouchers on Hand B.

C. Other Items

Amount

Total Other Items C.

* Total Petty Cash A + B + C. *

Date Payee Purpose

Item and Explanation

5.10 May 2013

Revolving Cash ReconciliationSchool District: Period Ending:

A. Balance in Checking Account A.

B. Cash on Hand B.

C. Checks Written that have NOT been reimbursed by Commerical Warrant

Purpose Amount

Total Unreimbursed Checks C.

D. Deposits in Transit D.

E. Other Items (e.g. Voided Checks)

Items and Explanation Amount

Total Other Items E.

Total Revolving Cash *

* This amount must agree with the amount in 9130, Revolving Cash 9130and the amount on file in the Commerical Warrant Audit Unit.

Revolving Cash Fund Custodian ** ** This must agree with the name on file in the Commerical Warrant Audit Unit

A + B + C + D + E.

Check Number Payee

5.11 May 2013

PAYROLL ACCRUALS

9910 ACCOUNTS

Wages and benefits for time worked prior to July 1st that are

unpaid as of June 30th need to be accrued. This section will

cover the manual process of accruing payroll information

based on 9910 (payroll holding) account balances. Sample

entries are included in this section to use for reference.

The July 5th payroll will be posted to FIS before the first set

of June reports are distributed.

NOTES:

• When setting up accruals for payroll expenditures, please

verify that general ledger object 9511 is set up in the

appropriate resources.

• The payroll accrual process for 9910-371 - OPEB

Allocated Costs and 9910-375 - OPEB Direct Costs are

discussed in Section 12 GASB.

6.1 May 2013

SECTION 1

Item 1 Current Year General Ledger

This entry is better handle by using the payroll accrual screen

FD Res Obj Debit Credit

06-00 xxxx 9910-000 Payroll Holding 100,000/A

06-00 xxxx 9910-331 Social Security 5,000/B

06-00 xxxx 9910-340 H&W 4,000/C

06-00 xxxx 9910-360 W/C 3,000/D

06-00 xxxx 9910-332 Medicare 2,000/E

06-00 xxxx 9910-390 Other Benefits 1,000/F

06-00 xxxx 1000-3999 115,000/G ____________________________________________________________________________________

Item 2 Current Year Accruals

District journal entry


06-00 xxxx 9910-000 100,000/A

06-00 xxxx 9910-331 5,000/B

06-00 xxxx 9910-340 4,000/C

06-00 xxxx 9910-360 3,000/D

06-00 xxxx 9910-332 2,000/E

06-00 xxxx 9910-390 1,000/F

06-00 xxxx 9510 115,000/G

Item 3 Subsequent Year TRANS Suspense

Cash transfer posted to suspense account by Financial Accounting in FIS

Debit Credit

06-00-9999-0000-0000-7999 100,000/A

5,000/B

4,000/C

3,000/D

2,000/E

1,000/F

06-00-9999-0000-0000-9110 115,000/G

6.2 May 2013

Item 4 Subsequent Year Clearing Accrual

District Journal Entry

Debit Credit

06-00-xxxx-0000-0000-9511 115,000/G

06-00-9999-0000-0000-7999 115,000/G

NOTE: If there is a difference between the payroll posting (Item1) and the cash

transfers (Item 2), increase or decrease the appropriate expense account.

6.3 May 2013

SECTION 2 – STRS & PERS

Item 1 Current Year General Ledger


06-00 xxxx 9910-311 STRS (mid-July) 2,000/A

06-00 xxxx 9910-321 PERS (mid-July) 1,000/B ____________________________________________________________________________________


District journal entry


06-00 xxxx 9910-311 2,000/A

06-00 xxxx 9910-321 1,000/B

06-00 xxxx 9510 3,000/C ____________________________________________________________________________________



Debit Credit

06-00-9999-0000-0000-7999 3,000/C

06-00-9999-0000-0000-9110 3,000/C ____________________________________________________________________________________

Item 4 Subsequent Year Clearing Accrual


Debit Credit

06-00-xxxx-0000-0000-9511 3,000/C

06-00-9999-0000-0000-7999 3,000/C

NOTE: Accrue the estimate and the final transfers for STRS and PERS. If there is a

difference between the payroll posting (Item 1) and the cash transfers (Item 2), increase

or decrease the appropriate 31XX or 32XX accounts.

Any other STRS or PERS transfers for adjustments should also be accrued using the

appropriate expenditure accounts.

6.4 May 2013

SECTION 3 – State Unemployment Insurance (SUI)

NOTE: Although SUI charges accrue at every payroll, the cash transfer is completed

within one week following the end of each quarter.

Item 1 Current Year General Ledger FD Res Obj Debit Credit

06-00 xxxx 9910-350 SUI 2,000/A

SUI expenses for 4/5 - 6/30 payrolls will be included in SUI payment for quarter ending

6/30

06-00 xxxx 9910-350 SUI 50/B

SUI expenses for 7/5 payroll, per Payroll Expenditure Summary Report, will be included

in the SUI payment for quarter ending 9/30

______________________________________________________________________




06-00 xxxx 9910-350 2,050/A&B

06-00 xxxx 9510 2,050/A&B

______________________________________________________________________



Cash transfer in July of the Subsequent Year for quarter ending 6/30

Debit Credit

06-00-9999-0000-0000-7999 2,000/A

06-00-9999-0000-0000-9110 2,000/A

______________________________________________________________________


Cash Transfer posted to suspense account by Financial Accounting in FIS

Cash transfer in October of the Subsequent Year for quarter ending 9/30

Debit Credit

06-00-9999-0000-0000-7999 50/B

06-00-9999-0000-0000-9110 50/B

6.5 May 2013

Item 5 Subsequent Year Clearing Accruals


Debit Credit

06-00-xxxx-0000-0000-9511 2,050/A&B

06-00-9999-0000-0000-7999 2,050/A&B

NOTE: If there is a difference between the payroll posting (Item 1) and the cash

transfers (Item 2), increase or decrease the appropriate 35XX accounts.

6.6 May 2013

DIRECT AND INDIRECT COST

Direct costs are charged to the appropriate

programs, while direct and indirect support charges

are distributed for support service programs to

various user programs. These accounting

procedures provide the means for assessing the

fiscal impact of operating such programs. This

section will cover the differences between the

charges and methods of accounting for them.

An excellent reference is the California School

Accounting Manual. Procedures 320, 325, 910 and

915 cover direct, direct support, and indirect costs

accounting methods in detail.

The United States Department of Education (USDE)

has approved a cost allocation plan for California

which will govern the methodology for determining

restricted indirect cost rates for school districts,

charter schools, and county offices of education.

7.1 JUNE 2014

Direct Costs

Direct costs are expenses that can be separately identified and charged as part of the

cost of a product, service, or department. Typical direct costs include items such as

instructional materials printed in the district print shop, fuel, oil and repairs of district

vehicles, centralized data processing services, in-house equipment repairs, and field

trips.

Calculating Direct Costs

Direct costs can be calculated using different methods, which are described in the

accounting manual. An example is a charge to district administration for the printing of

workshop materials.

Intrafund Direct Costs

When direct costs are charged to programs within the same fund, object code 5710 is

used. The program receiving the service is charged (a debit entry) and the program

providing the service is credited. The total of all 5710 accounts must have a zero

balance for each fund.

The following is a sample entry charging Title I for School Choice transportation:


DR 01-00 3010 1110 3600 5710-020 School Choice – Program Imprmt

CR 01-00 0000 0000 3600 5710-020 HTS Transportation

7.2 JUNE 2014

Interfund Direct Costs

When direct costs are charged to another fund, such as, Child Nutrition, Child

Development, or the Adult Education Fund, object code 5750 is used. The program

receiving the service is charged (a debit entry) and the program providing the service is

credited. The total of all 5750 accounts must have a zero balance across all funds.

The following is a sample entry charging the child development program for printing:

Fund Res Goal Func. Obj. DR 12-06 xxxx 0001 xxxx 5750-020 Child Development-Print Charges

CR 12-06 xxxx 9110 Cash

DR 01-00 xxxx 9110 Cash

CR 01-00 xxxx 0000 7200 5750-020 Print Shop

Direct Support Costs

Direct support costs are charges for a support program and services that directly benefit

other programs. These are costs identified in provider programs that can be transferred to

user programs during the year. Typical direct support costs are for supervision, utilities, and

psychological and nursing services.

7.3 JUNE 2014

Intrafund Direct Support Costs

When direct support costs are charged to programs within the same fund, object code 5710

is used. The program receiving the service is charged (a debit entry) and the program

providing the service is credited. The total of all 5710 accounts must net to a zero by

function and fund.

The following is a sample entry:

Fund Obj

DR 01-00 5710-001 Special Education Assessment

CR 01-00 5710-005 Pupil Services Special Education Assessment

Interfund Direct Support Costs

When direct support costs are charged to the Cafeteria, Child Development or Adult

Education Funds, object code 5750 is used. The program receiving the service is charged (a

debit entry) and the program providing the service is credited. The total of all 5750

accounts must net to zero by object and function.


Fund Obj

DR 25-19 5750-100 Developer Fees – Administrative Expenses

CR 25-19 9110 Cash

DR 01-00 9110 Cash

CR 01-00 5750-100 General Fund – Administrative Expenses

7.4 JUNE 2014

Intrafund Indirect Costs

When indirect costs are charged to programs within the same fund, object code 7310 is

used. The program receiving the service is charged (a debit entry) and the program

providing the service is credited. The total of all 7310 accounts must have a zero balance

by fund.


DR 01-00 3010 1110 7210 7310 TITLE I

CR 01-00 0000 0000 7210 7310 GF

Interfund Indirect Costs

When indirect costs are charged to programs within the Child Nutrition, Child Development or

Adult Education Funds, object code 7350 is used. The program receiving the service is

charged (a debit entry) and the program providing the service is credited. The total of all

7350 accounts must be a zero balance.



DR 13-00 5310 0000 7210 7350 Food Services

CR 13-00 5310 9110 Cash

DR 01-00 0000 9110 Cash

CR 01-00 0000 0000 7210 7350 GF

7.5 JUNE 2014

California Department of Education (http://www.cde.ca.gov/fg/ac/co/icrrate1415ltr.asp)Page Generated: 6/26/2014 11:50:24 AM

Last Reviewed: Wednesday, April 23, 2014

April 17, 2014Sent by electronic mail

Dear County Chief Business Officials:

2014–15 APPROVED INDIRECT COST RATES

As the agency authorized by the United States Department of Education to approve California kindergarten through grade twelve (K–12) local educational agency (LEA) indirect cost rates, the California Department of Education (CDE) has reviewed the 2012–13 standardized account code structure (SACS) expenditure data and has finalized the approved indirect cost rates. The rates are for use, as allowable, with 2014–15 federal and state programs.

Approved Indirect Cost Rates

Please advise the school districts and joint powers agencies (JPAs) in your county that the indirect cost rates are posted on the CDE Indirect Cost Rate (ICR) Web page at http://www.cde.ca.gov/fg/ac/ic/index.asp.

Indirect Cost Rates for JPAs

As a reminder, because JPAs do not generally meet the guidelines for receiving approved indirect cost rates, they are not given an approved rate unless it is requested during the SACS data submission process. For further information on indirect cost rates applicable to JPAs, including the guidelines that must be met to receive an indirect cost rate, see Procedure 805 of the California School Accounting Manual which is available on our Web page at http://www.cde.ca.gov/fg/ac/sa/.

Charter School Indirect Cost Rates

The approved 2014–15 indirect cost rates for charter schools are also posted on the ICR Web page listed above. Please share them with the applicable school districts and charter schools.

Statewide Average Indirect Cost Rates

The 2014–15 statewide average indirect cost rate is 5.69 percent.

California Education Code (EC) Section 38101(c) limits food service program indirect costs to amounts derived using the lesser of a school district's approved indirect cost rate or the statewide average indirect cost rate. Each district should compare this statewide average rate with its individual indirect cost rate to determine the lesser rate for use with this program.

A listing showing the statewide average rates for the last five years is also available on the ICR Web page listed above.

SACS Query Page

To aid staff in identifying the allowable indirect cost rates for various programs, the SACS Query system available on our Web page at http://www.cde.ca.gov/fg/ac/ac/index.asp includes this information for most programs.

If you have any questions regarding the indirect cost rates, please contact our office by phone at 916-322-1770 or by e-mail at [email protected].

Sincerely,

Peggy O’Guin, AdministratorFinancial Accountability and Information Services

7.6 JUNE 2014

California Department of Education (CDE) - School Fiscal Services Division2014–15 Restricted Indirect Cost Rates for K–12 Local Educational Agencies (LEAs) – Five Year ListingRates approved based on standardized account code structure expenditure data Address questions to [email protected], or call 916-322-1770.

As of April 17, 2014

* C = County CA= Common Administration D = District J = Joint Powers Agency

2010–11 2011–12 2012–13 2013–14 2014–15

County Code

LEA Code Type* LEA Name

(based on 2008–09 expenditure data)





37 10371 C San Diego County Superintendent 9.15% 9.41% 9.23% 9.42% 9.37%37 67967 D Alpine Union Elementary 3.14% 2.75% 2.68% 6.11% 6.82%37 67975 D Bonsall Union Elementary (reorg. 07/14) 5.29% 5.24% 5.48% 6.05% See 37-7685137 67983 D Borrego Springs Unified 10.35% 9.52% 6.61% 5.12% 9.13%37 67991 D Cajon Valley Union 2.57% 5.00% 6.42% 4.25% 4.96%37 68007 D Cardiff Elementary 4.50% 4.80% 4.83% 4.27% 3.98%37 68023 D Chula Vista Elementary 3.74% 3.91% 3.72% 3.91% 4.19%37 68031 D Coronado Unified 4.75% 4.43% 6.21% 6.24% 4.90%37 68049 D Dehesa Elementary 4.91% 3.35% 9.03% 4.83% 3.54%37 68056 D Del Mar Union Elementary 3.55% 4.33% 4.26% 4.55% 8.00%37 68080 D Encinitas Union Elementary 5.43% 5.30% 5.83% 5.00% 4.64%37 68098 D Escondido Union Elementary 4.31% 4.44% 4.44% 5.37% 5.03%37 68106 D Escondido Union High 3.53% 6.55% 5.51% 5.89% 6.06%37 68114 D Fallbrook Union Elementary 6.10% 6.67% 7.68% 6.91% 8.02%37 68122 D Fallbrook Union High 7.16% 8.53% 9.41% 7.52% 7.66%37 68130 D Grossmont Union High 5.16% 5.43% 6.04% 5.59% 5.25%37 68155 D Jamul-Dulzura Union Elementary 7.69% 8.26% 6.87% 6.51% 5.82%37 68163 D Julian Union Elementary 2.80% 4.33% 3.69% 3.52% 4.70%37 68171 D Julian Union High 3.65% 10.85% 11.96% 10.17% 9.62%37 68189 D Lakeside Union Elementary 2.35% 2.45% 5.57% 5.59% 4.24%37 68197 D La Mesa-Spring Valley Elementary 5.56% 4.13% 3.92% 4.01% 3.69%37 68205 D Lemon Grove 5.93% 9.66% 8.83% 6.17% 7.10%37 68213 D Mountain Empire Unified 4.79% 5.14% 4.75% 6.75% 10.34%37 68221 D National Elementary 4.88% 4.85% 5.99% 5.09% 5.01%37 68296 D Poway Unified 4.17% 5.71% 6.46% 5.93% 5.12%37 68304 D Ramona City Unified 5.86% 5.82% 6.43% 6.22% 7.31%37 68312 D Rancho Santa Fe Elementary 8.18% 8.77% 9.09% 9.90% 9.15%37 68338 D San Diego Unified 2.32% 3.48% 4.45% 4.10% 3.98%37 68346 D San Dieguito Union High 6.12% 5.51% 4.52% 5.23% 4.93%37 68353 D San Pasqual Union Elementary 3.97% 4.08% 3.80% 6.86% 7.27%37 68361 D Santee Elementary 6.52% 8.09% 7.73% 6.95% 4.27%37 68379 D San Ysidro Elementary 4.16% 6.20% 4.52% 6.64% 6.12%37 68387 D Solana Beach Elementary 6.77% 7.11% 7.31% 7.41% 6.69%37 68395 D South Bay Union Elementary 5.37% 5.12% 4.95% 4.72% 5.33%37 68403 D Spencer Valley Elementary 2.29% 0.96% 2.79% 2.44% 1.67%37 68411 D Sweetwater Union High 5.42% 6.70% 5.73% 5.05% 5.29%37 68437 D Vallecitos Elementary 3.94% 9.49% 11.05% 19.72% 15.09%37 68452 D Vista Unified 4.21% 4.00% 3.93% 4.06% 4.70%37 73551 D Carlsbad Unified 5.38% 5.92% 5.79% 6.53% 6.89%37 73569 D Oceanside Unified 3.92% 3.84% 3.95% 3.95% 4.28%37 73791 D San Marcos Unified 2.55% 3.69% 4.86% 4.29% 3.96%37 75416 D Warner Unified 5.83% 8.71% 8.50% 6.76% 7.62%37 75614 D Valley Center-Pauma Unified 6.40% 5.15% 8.44% 8.39% 4.11%37 76851 D Bonsall Unified (effective 07/14) -- -- -- -- 5.72%

------------------- A P P R O V E D R A T E S -------------------For use with state and federal programs, as allowable, in:

*Rate revised after original posting. 1 of 1 http://www.cde.ca.gov/fg/ac/ic

7.7 JUNE 2014

California Department of Education (CDE) - School Fiscal Services Division2014–15 Restricted Indirect Cost Rates - Charter SchoolsApproved April 2014 by CDE based on 2012–13 standardized account code structure data(New charter schools not yet on the list may use the 2014–15 statewide average rate of 5.69%)

Address questions, including on how the rates were determined, to [email protected], or call 916-322-1770.

County Code

District Code

School Code

Charter School Name (sorted by county-district-school code)

2014–15 Approved Rates

(for use with state and federal

programs, as allowable)

37 10371 6119119 Literacy First Charter 5.69%

37 67983 0117887 Juan Bautista de Anza 5.69%

37 67991 0108563 EJE Elementary Academy Charter 5.69%

37 67991 0119255 EJE Middle Academy 5.69%

37 68023 0119594 Leonardo da Vinci Health Sciences Charter 5.69%

37 68023 0124321 Howard Gardner Community Charter 5.69%

37 68023 6037956 Feaster (Mae L.) Charter 4.19%

37 68023 6037980 Mueller Charter (Robert L.) 4.19%

37 68023 6111322 Discovery Charter 4.19%

37 68023 6115778 Chula Vista Learning Community Charter 4.19%

37 68023 6116859 Arroyo Vista Charter 4.19%

37 68049 0119990 Diego Hills Charter 5.14%

37 68049 0127118 The Heights Charter 5.69%

37 68049 6119564 Dehesa Charter 5.69%

37 68098 0101535 Heritage K-8 Charter 5.69%

37 68098 6116776 Classical Academy 5.69%

37 68106 0111195 Classical Academy High 5.69%

37 68106 3731023 Escondido Charter High 5.69%

37 68130 3731262 Steele Canyon High 5.69%

37 68130 3732732 Helix High 5.69%

37 68155 6117303 Greater San Diego Academy 5.82%

37 68163 0124271 Diego Valley Charter 3.04%

37 68163 3731239 Julian Charter 8.46%

37 68189 0118323 National University Academy 5.69%

37 68189 0121061 Mandarin Language Academy 4.24%

37 68189 3731072 River Valley Charter 4.24%

37 68189 6120901 Barona Indian Charter 4.24%

37 68213 0119263 California Pacific Charter School of San Diego 5.69%

37 68213 0119560 San Diego Neighborhood Homeschools 10.34%

37 68213 0120253 Mountain Peak Charter 10.34%

37 68213 0121582 College Preparatory Middle 10.34%

37 68213 0123224 San Diego Virtual 10.34%

37 68213 0123240 Pivot Charter School - San Diego 5.69%

37 68213 0126144 Save our Future 5.69%

Page 1 of 37.8 JUNE 2014

37 68213 0127050 Academy of Arts and Sciences: El Cajon Middle and High 5.69%

37 68213 0127068 Academy of Arts and Sciences: Del Mar Elementary (K-5) 5.69%

37 68213 0127084 Academy of Arts and Sciences: Del Mar Middle & High 5.69%

37 68221 0101360 Integrity Charter 5.01%

37 68338 0101204 High Tech Middle 5.69%

37 68338 0101345 KIPP Adelante Preparatory Academy 5.69%

37 68338 0106732 High Tech High International 5.69%

37 68338 0106799 Learning Choice Academy 5.69%

37 68338 0107573 High Tech Middle Media Arts 5.69%

37 68338 0108548 IFTIN Charter 5.69%

37 68338 0108787 High Tech High Media Arts 5.69%

37 68338 0109033 King-Chavez Arts Academy 5.69%

37 68338 0109041 King-Chavez Athletics Academy 5.69%

37 68338 0109157 Magnolia Science Academy San Diego 5.69%

37 68338 0111898 Albert Einstein Academy Charter Middle 5.69%

37 68338 0111906 King-Chavez Preparatory Academy 5.69%

37 68338 0114462 Health Sciences High 5.69%

37 68338 0114520 Arroyo Paseo Charter High 5.69%

37 68338 0118000 Urban Discovery Academy Charter 5.69%

37 68338 0118083 Innovations Academy 5.69%

37 68338 0118851 King-Chavez Community High 5.69%

37 68338 0119610 Gompers Preparatory Academy 5.69%

37 68338 0120709 Pacific American Academy 5.69%

37 68338 0121145 Evangeline Roberts Institute of Learning 5.69%

37 68338 0121178 Iftin University Prep High 5.69%

37 68338 0121681 San Diego Global Vision Academy 5.69%

37 68338 0122788 Coleman Tech Charter High 5.69%

37 68338 0123778 Old Town Academy K-8 Charter 5.69%

37 68338 0124206 America's Finest Charter 5.69%

37 68338 0124347 City Heights Preparatory Charter 5.69%

37 68338 0125583 San Diego Global Vision Academy Middle 5.69%

37 68338 3730959 Charter School of San Diego 5.69%

37 68338 3731189 Preuss School UCSD 5.69%

37 68338 3731247 High Tech High 5.69%

37 68338 3731395 Audeo Charter 5.69%

37 68338 6039457 Darnall Charter 5.69%

37 68338 6039812 Keiller Leadership Academy 5.69%

37 68338 6040018 Harriet Tubman Village Charter 5.69%

37 68338 6040190 King-Chavez Primary Academy 5.69%

37 68338 6061964 The O'Farrell Charter 5.69%

37 68338 6113211 McGill School of Success 5.69%

37 68338 6114961 Nubia Leadership Academy 5.69%

37 68338 6115570 Museum 5.69%

37 68338 6117279 Holly Drive Leadership Academy 5.69%

37 68338 6117683 Explorer Elementary 5.69%

37 68338 6119168 San Diego Cooperative Charter 5.69%

37 68338 6119598 King-Chavez Academy of Excellence 5.69%

37 68338 6120935 Einstein Academy 5.69%

37 68395 6040505 Imperial Beach Charter 5.33%

37 68395 6040513 Nestor Language Academy Charter 5.33%


37 68403 0125401 California Virtual Academy @ Santa Ysabel 5.69%

37 68403 6120893 California Virtual Academy @ San Diego 5.69%

37 68411 0126086 Stephen W. Hawking Charter 5.29%

37 68411 3731304 MAAC Community Charter 5.69%

37 68437 0101220 RAI Online Charter 5.69%

37 68452 0106120 SIATech 5.69%

37 68452 0114264 North County Trade Tech High 5.69%

37 68452 0124917 Guajome Learning Center 5.69%

37 68452 3730942 Guajome Park Academy Charter 5.69%

37 73569 0101071 Coastal Academy 5.69%

37 73569 3731221 Pacific View Charter 5.69%

37 73791 0109785 Bayshore Preparatory Charter 5.69%

37 75416 0122796 All Tribes Elementary Charter 5.69%

37 75416 6119275 All Tribes Charter 5.69%

37 76471 0114678 High Tech High Chula Vista 5.69%

37 76471 0114694 High Tech High North County 5.69%

37 76471 0119271 High Tech Middle North County 5.69%

37 76471 0123042 High Tech Middle Chula Vista 5.69%

37 76471 0123059 High Tech Elementary Chula Vista 5.69%

37 76851 6113468 Vivian Banks Charter 5.72%


INTERFUND TRANSFERS

This section is a reference for transfers of funds or

expenditures between funds that are permanent. A

temporary transfer of funds is known as an interfund

loan and is covered in section 13 Temporary

Borrowing.

8.1 June 2014

AT

TE

NT

ION

San

Die

go C

ount

y O

ffice

of E

duca

tion

AC

CO

UN

TIN

G S

EC

TIO

N

J

OU

RN

AL

EN

TR

Y(P

ostin

g D

ocum

ent)

X

YZ

S

choo

l Dis

tric

t

LD

OC

UM

EN

T #

J

DA

TE

06-3

0-X

X

DIS

TR

ICT

NU

MB

ER

02I N

AC

CO

UN

T N

UM

BE

RE

DE

BIT

CR

ED

ITR

EF

ER

EN

CE

FU

ND

-SU

BR

ES

RC

E-S

UB

GO

AL

FU

NC

-SU

BO

BJ-

SU

BS

CH

LOC

CO

ST

PJ-

YR

103

-00

8089

1,00

0.00

50%

R/L

DE

DU

CT

203

-00

8691

1,00

0.00

3 4 5 6 7 8 9 10 11 12 13 14 15 16 17

PLE

AS

E N

OT

E:

DO

NO

T E

XC

EE

D 1

8 LI

NE

S P

ER

PA

GE

.

EX

PL

AN

AT

ION

:

MIS

CE

LL

AN

EO

US

FU

ND

S -

50%

NO

N-R

EV

EN

UE

LIM

IT T

RA

NS

FE

R

His

tory

:T

his

adju

stm

ent r

epre

sent

s a

tran

sfer

of 5

0% o

f the

am

ount

s in

acc

ount

s 80

81 -

808

2 fr

om R

even

ue L

imit

Sou

rces

to O

ther

Loc

al In

com

e.

If a

dist

rict h

as r

ecei

ved

fund

s ei

ther

in 8

081

( R

oyal

ties

& B

onus

es )

OR

808

2 (

Oth

er In

-Lie

u T

axes

), 5

0% o

f the

am

ount

rec

eiv

ed is

deb

ited

to 8

089

( N

on-R

even

ue L

imit

Adj

ustm

ent )

and

cre

dite

d to

869

1 (

Mis

c. F

unds

Non

-Rev

enue

Lim

it A

djus

tmen

t ).

Rem

embe

r to

leav

e ob

ject

s 80

81 &

808

2 in

tact

.

Not

e:B

e su

re to

ent

er th

e am

ount

in o

bjec

t 808

9 as

a n

egat

ive

num

ber

in th

e st

ate

softw

are.

CO

UN

TY

OF

FIC

E U

SE

ON

LY

Pre

par

ed B

y:

Dat

e:In

put d

ate:

App

rove

d B

y:

D

eput

y S

uper

inte

nden

t of S

choo

ls

W

HIT

E -

SD

CO

E

For

m 3

68 -

Fin

anci

al A

cctg

. C

AN

AR

Y -

SD

CO

E

San

Die

go C

ount

y O

ffice

of E

duc.

0

3-99

Car

bo

nle

ss F

orm

PIN

K -

Sch

ool D

istr

ict

8.2 June 2014

Interfund Transfers In & Out

The total of all Interfund Transfers In must equal the total of all Interfund Transfers Out on the

SACS Software Financial Reports. The following is a list of accounts the transactions are

posted to:

Interfund Account Description Debit Transfers Out Credit Transfers

In

From General to Child Development 7611

To Child Development from General 8911

Interfund Transfers between General 7612

and Special Reserve Funds 17, 20 & 40 8912

From Authorized District Fund 7613

To State School Building Fund/ 8913

County School Facilities Fund

From Bond Interest and Redemption 7614

To General Fund 8914

From General 7616

To Cafeteria 8916

From Authorized District Fund 7619

To Authorized District Fund 8919

NOTE: In SACS, use goal 0000 and function 9300 (Other Outgo) to record the

Transfers Out. (Transfers In do not need the goal or function fields).

8.3 June 2014

Interfund Transfers In and Out Continued

1. The following is a sample interfund cash transfer entry before June 30:

Fund Obj Account DR CR

40 9110 Cash 200,000

40 8912 I/F Transfer In 200,000

03 7612 I/F Transfer Out 200,000

03 9110 Cash 200,000

2. The following is a sample Due To/Due From Journal Entry after June 30:


40 9311-003 Due From Other Funds 200,000

40 8912 I/F Transfer In 200,000

03 7612 I/F Transfer Out 200,000

03 9611-017 Due To Other Funds 200,000

3. The following is a sample Auditor’s Transfer in the subsequent year to clear prior year

Due To/Due From :


40 9110 Cash 200,000

40 9312-003 Due From Other Funds-PY 200,000

03 9612-017 Due To Other Funds-PY 200,000

03 9110 Cash 200,000

8.4 June 2014

CATEGORICAL PROGRAMS

Categorical programs include grants, entitlements and other financial assistance received

by a school district from governmental or other entities. These programs are designed to

fund specific activities such as special education costs. All costs charged to categorical

programs must comply with the requirements of the program.

Note: Please refer to the California School Accounting Manual (CSAM), Procedure 310.

U/F refers to whether the resource is a grant or an entitlement. U stands for unearned

revenue and represents a grant. F stands for fund balance and represents an entitlement.

Characteristics of Categorical Programs

• Governed by additional laws and regulations

• Accounting requirements under GASB

• Additional fiscal management

• Additional reporting

• Additional audit reporting

9.1 JUNE 2014

Sources of Categorical Programs

• Federal Government: Federal categorical programs may run on the federal fiscal

year of October 1 to September 30. Funds are received primarily from the U.S.

Department of Education. Federal categorical programs may also come from

other federal agencies such as the U.S. Department of Labor. Examples of

federal categorical programs include No Child Left Behind Act programs and

Individuals with Disabilities Education Act (IDEA) programs.

• State of California: Examples: Special Education and After School Education

and Safety (ASES). State categorical programs operate on a fiscal year of July 1

to June 30.

• Pass through federal categorical programs: For pass through grants, the State

of California is the recipient organization and the school district is the sub-

recipient. Pass through categorical programs to California schools primarily flow

through the California Department of Education. The State of California receives

the grant award and then apportions the funds to school districts. The school

districts then submit financial reports to the State of California. Examples of pass

through grants include the No Child Left Behind Act Programs, Carl Perkins Act,

and Workforce Investment Act.

GASB 33 addresses specific revenue recognition policies that are to be used in

accounting for categorical funds. Applying the appropriate policy is an extremely

important part of the year-end closing process. An LEA should review each project

separately and determine the proper entries to close the year. To account for categorical

programs properly, an LEA must first determine if the categorical program is a grant or an

entitlement.

9.2 JUNE 2014

Grant or Entitlement Grant (Unearned Revenue) - A grant is a contribution of funds to an LEA to be used for

a specific purpose, activity or facility. In general, expenditure is the prime factor for

determining grant eligibility, and revenue is recognized when the expenditure is made.

Grants are considered earned when the expenditure is recorded (expended).

• Recorded as revenue when cash is received.

• At the end of the year, if revenue received exceeds donor-authorized

expenditures, the difference is recorded as unearned revenue. Unearned revenue

is revenue that has been received but not yet earned (expended). The total

expenditures used in this calculation may not exceed the grant award.

• If donor-authorized expenditures exceed the total revenues received, the

difference is recorded as accounts receivable. A program cannot have accounts

receivable and unearned revenue at the same time.

• Unused grant award (carryover) is the difference between the total grant award

and the total donor authorized expenditures for the year. Any unused grant that

exceeds the unearned revenue or accounts receivable is not recorded in the

books, but is added to the amount of the award for the subsequent year to

determine the total grant available. The unused grant award should not be

recorded as an accounts receivable because it has not been earned.

• Examples of grants are: No Child Left Behind Act programs and Carl Perkins

programs

9.3 JUNE 2014

Entitlement (Fund Balance) - An entitlement is a payment based on an allocation

formula. Like grants, entitlements are restricted. Entitlements are considered earned

when the entitlement is awarded.

• The entitlement is recorded as revenue when it is received.

• The amount of any entitlement, which has not been received by June 30, yet is

expected to be received by September 30, should be accrued.

• At the end of the year, any entitlement funds that have not been expended are

recorded as restricted ending balances. This is done because restrictions remain

on the use of the revenue from the entitlement; therefore the fund balance for this

entitlement must be separated from the fund balance available for general use.

• Examples of entitlements are: Medi-Cal and National School Lunch Program.

The CDE SACS Query website provides a lot of useful information on categorical

programs. It is located at http://www2.cde.ca.gov/sacsquery/querybyresource.asp

The following pages illustrate the accounting transactions necessary to close categorical

programs for the fiscal year.

9.4 JUNE 2014

Contributions from the Unrestricted General Fund The revenue for some programs, such as Special Education, is often insufficient to cover

all of the costs incurred by the district. In these cases, the district must do a contribution

from the Unrestricted General Fund as shown below. This information is also entered on

the CAT Form.

Example:

The school district needs to transfer $50,000 into Special Education to cover costs that

are not supported by the revenue in that resource. The entry would be as follows:

Fd Res Obj

03-00 DR Unrestricted Revenue 0000 8980 50,000

06-00 CR Special Education 6500 8980 50,000

9.5 JUNE 2014

Federal Transferability

Under the federal No Child Left Behind Act, school districts can transfer up to 50% of the grant award to other programs. This information is also entered on the CAT Form. Please note that Title I, Part A can only receive funds. In addition, Title V has been removed from this list because the program has been discontinued. Titles available:

• Title I, Part A: Basic Grants Low Income and Neglected • Title II, Part A: Teacher Training and Recruiting • Title II, Part D: Enhancing Education Through Technology

School districts in Program Improvement can only transfer a maximum of 30% of the grant award. In these cases, transfers are only allowed for improvement activities. School districts in Corrective Action are not eligible for federal transferability. Example: The district received a $20,000 grant for Title II, Part A Teacher Training and Recruiting.

The district wishes to transfer 50% ($10,000) to Title I, Part A. The entry would be as

follows:

Fd Res Obj

06-00 DR Title II, Part A Teacher Training and Recruiting 4035 8990 10,000

06-00 CR Title I, Part A 3010 8990 10,000

9.6 JUNE 2014

Consolidated Federal Administration

School districts have the option to consolidate federal administration costs for the

following programs:

• Title I, Part A: Basic Grants Low Income and Neglected • Title I, Part C: Migrant Education • Title I, Part D: Neglected and Delinquent Children • Title II, Part A: Teacher Training and Recruiting • Title II, Part A: Principal Training and Recruiting • Title II, Part D: Enhancing Education Through Technology • Title III, Part A: Immigrant • Title III, Part A: LEP • Title IV, Part B: 21st Century Community Learning Centers

The advantage of consolidation is simplified accounting and personal activity

timekeeping. Districts will take the following steps:

• Decide how much to consolidate. The maximum is 2% of the grant amount for Title

III, LEP. For the other programs, there is not a specified maximum, but the district

must ensure that the amount of administration plus indirect costs do not exceed

15% of the grant amount.

• Charge administrative costs to Resource 3155 (NCLB Consolidated

Administration) throughout the year, with Function 2100 (Supervision of

Instruction)

Example: Fd Res Func Obj

06-00 DR NCLB Consolidated Admin 3155 2100 1300 900



06-00 CR NCLB Consolidated Admin 3155 2100 9110 1,280

• At the end of the year. The undistributed costs in Resource 3155 are distributed to

the participating programs using Object 5710 (Transfers of Direct Costs). The

district has discretion as to how much to transfer to each program, as long as the

9.7 JUNE 2014

amount is within the maximum allowable administrative cost for that program.

Example:

Fd Res Func Obj

06-00 DR Title I, Part A 3010 2100 5710 800

06-00 DR Title II, Part A 4035 2100 5710 300

06-00 DR Title III 4203 2100 5710 180

06-00 CR NCLB Consolidated Admin 3155 2100 5710 1,280

• Federal Timekeeping Requirements: Consolidated administration is considered

one cost objective for purposes of federal timekeeping requirements. Therefore,

LEAs are not required to maintain personnel activity reports to document the time

spent for administrative activities performed exclusively for these programs. Semi-

annual certification must still be completed. Refer to Procedure 905 in CSAM for

more information.

For more information on consolidated federal administration, see CSAM Procedure

780.

9.8 JUNE 2014

Completing the CAT Form

Districts use the CAT Form in the SACS Software to calculate unearned revenue,

accounts receivable, accounts payable and/or ending fund balance for each categorical

program. There are six separate worksheets in the CAT Form based on the source of

funds and the applicable accounting treatment:

• Unearned Revenue- Federal (see sample)

• Unearned Revenue- State (see sample)

• Unearned Revenue- Local

• Restricted Ending Balance- Federal

• Restricted Ending Balance- State (see sample)

• Restricted Ending Balance- Local

Instructions for completing the CAT Form are included in the manual downloaded with

the SACS software. An online workshop on how to complete the CAT Form is available

at: http://www.sdcoe.net/business2/dfs/?loc=masteringcat

To complete the CAT Form, districts fill in the requested information for the award,

revenue received, and expenditures. At the bottom of the CAT Form, the district

calculates the deferred revenue, accounts receivable, accounts payable, and/or restricted

ending balance. Once the CAT Form has been completed, the applicable entries can be

made as shown in the following examples. Note that flexible categorical programs do not

need to be shown on the CAT Form because they are unrestricted funds.

For the following examples, see the sample CAT Form on pages 9.15 through 9.17.

Example 1: Unearned Revenue. Please note that unearned revenue programs should not have both unearned revenue and accounts receivable. Fd Res Obj

06-00 DR NCLB Title I, Part A 3010 8290 10,000

06-00 CR NCLB Title I, Part A 3010 9650 10,000

9.9 JUNE 2014

Example 2: Accounts Receivable

Fd Res Obj

06-00 DR Lottery Instruct. Materials 6300 9201 5,000

06-00 CR Lottery Instruct. Materials 6300 8560 5,000

Example 3: Accounts Payable

Fd Res Obj

06-00 DR Special Ed Mental Health 6512 8590 3,000

06-00 CR Special Ed Mental Health 6512 9510 3,000

Example 4: Unused Grant Award

The Unused Grant Award calculation on the CAT Form for unearned revenue programs

is the difference between the available award and the total expenditures.

In some cases, this amount is the same as the unearned revenue (see Example 1 on

CAT Form). In other cases, the unused grant award exceeds the unearned revenue (see

Example 5a on CAT Form). In these cases, no accounting entry is done for the difference

between the unearned revenue and the unused grant award because the funds have not

been earned. Instead, this amount will be budgeted as revenue in the subsequent year.

In other cases, there is a receivable, but the district did not spend the total available

award (see Example 5b on CAT Form). In these cases, the unused grant award will be

an amount in excess of the receivable. This unused award cannot be claimed as a

receivable because it has not been earned.

9.10 JUNE 2014

Entries in the Subsequent Year

In the subsequent year, accounting transactions must be done to reverse or clear the

closing entries.

Unearned Revenue

Step 1: Clear Unearned Revenue. The unearned revenue set up at closing will become

a beginning balance in the subsequent year. It is necessary to reverse the unearned

revenue so that it will be recognized as current-year revenue.

Fd Res Obj

06-00 DR NCLB Title I, Part A 3010 9650 10,000

06-00 CR NCLB Title I, Part A 3010 8290 10,000

Step 2: Budget Unearned Revenue and an Equal Amount of Expenditures. The

unearned revenue must be budgeted so it can be recognized as current-year revenue. In

addition, expenditures of an equal amount must be budgeted because an ending balance

is not permitted for unearned revenue programs.

Accounts Receivable

Step 1: Revenue Posted to Suspense by Financial Accounting

Financial Accounting posts $7,500 in prior-year Lottery revenue in Suspense. However,

the receivable was only $5,000.

Fd Res Obj

06-00 DR Suspense 9999 9110 7,500

06-00 CR Suspense 9999 8999 7,500

9.11 JUNE 2014

Step 2: Clear Suspense

Because the amount deposited into suspense exceeds the receivable, the amount of the

receivable is cleared against Object 9202 and the remainder is recognized as current-

year revenue.

Fd Res Obj

06-00 DR Suspense 9999 8999 7,500

06-00 CR Lottery Instructional Materials 6300 9202 5,000


Step 3: Clear Accounts Receivable Once 9201 equals 9202 for a resource, the receivable can be cleared as shown below. Fd Res Obj

06-00 DR Lottery Instructional Materials 6300 9202 5,000


Accounts Payable The California Department of Education bills the district for grant funding that will not be used. Step 1: Pay Invoice Fd Res Obj



Step 2: Clear Payable Once 9510 equals 9511 for a resource, the payable can be cleared as shown below. Fd Res Obj



9.12 JUNE 2014

Restricted Ending Balance The restricted ending balance will become the beginning balance in the subsequent year.

Because this revenue has already been recognized at closing, it should not be budgeted

in the following year. However, the district can budget additional expenditures to utilize

the carryover.

Unused Grant Award The unused grant award from the previous year that could not be accounted for in the

closing entries should be budgeted in the subsequent year on both the revenue and

expenditure side of the budget.

9.13 JUNE 2014

Interest Earned on Federal Funds School districts and charter schools are required to calculate and remit the interest

earned on federal programs on at least a quarterly basis. The interest should be

calculated based on the cash balances of federal program advances, therefore, the cash

balances of federal reimbursement programs and school food service funds should not

be included in the calculation. In addition, if any interest was earned on non-CDE

administered programs, the amount of interest should be calculated separately and

remitted to the Federal Treasury via the appropriate state or federal agency.

Districts may retain up to $100 in interest earned per year for administrative expense

across all federal funds. A district cannot reduce or offset federal interest earned during

times when the district does not have federal revenue and is using other revenue sources

to temporarily cover federal program expenditures. Please note that SELPAs will not be

remitting interest to the California Department of Education (CDE) on behalf of school

districts for IDEA funds.

How to Calculate Interest:

The CDE indicates that districts should calculate federal interest based on the daily cash

balance. Districts should calculate the interest for all federal resources together to

minimize the amount of interest due. To explain, when a resource has a negative balance

and it is kept separate then the interest earned is calculated to be zero. In contrast, when

a resource with a negative balance is combined with a resource which has a positive

balance, then the combined balance is lower. This will cause the interest earned to be

lower when calculated on the combined balance.

The San Diego County Office of Education has created Excel tools for on-line and off-line

districts to assist with calculating interest earned.

Tools:

On-line: http://www.sdcoe.net/business2/dfs/fa/Interest_Calc_by_Quarter_online.xls

Off-line: http://www.sdcoe.net/business2/dfs/fa/InterestCalculationbyQuarter.xls

Instructions:

Excel 2003: http://www.sdcoe.net/business2/dfs/fa/Instructions_Calc_for_Excel2003.pdf

Excel 2007: http://www.sdcoe.net/business2/dfs/fa/Interest_Calc_Instruc_for_Excel2007.pdf

9.14 JUNE 2014

For off-line districts, if there are many transactions it would be best to download the data

from the district’s financial system into Microsoft Excel and create a pivot table that

summarizes the debits and credits by date. Both of these spreadsheets are based on the

methodology used by the San Diego County Treasurer and are designed to take into

account scenarios when the daily cash balance is negative.

Example

On a quarterly basis, the interest from the county treasurer is posted to the unrestricted

general fund. For child development and other funds, the interest is posted in each of the

funds. In this example a total of $1,000 was earned: $700 for non-federal revenues and

$300 for federal revenues.

Fd Res Obj DR CR

03 (01) 0000 9110 $1,000

03 (01) 0000 8660 $1,000

Of the $300 earned on federal revenues, the district will keep $100 and return $200. This

entry will move the $200 into Object 9590: Due to Grantor Governments in the

unrestricted general fund.

Fd Res Obj DR CR

03 (01) 0000 8660 $200

03 (01) 0000 9590 $200

When issuing the warrant no expense will be recorded.

Fd Res Obj DR CR

03 (01) 0000 9590 $200

03 (01) 0000 9110 $200

Districts will need to maintain supporting documentation of the interest calculations and

the amounts remitted to provide to the district’s auditors at the close of each fiscal year.

9.15 JUNE 2014

How to Remit Interest

Each district is responsible for remitting interest to CDE on a quarterly basis. CDE has

not developed a specific form for remitting interest on federal funds. Once you have

calculated your quarterly interest, mail a check with a cover letter that specifies the time

period of the interest earned and itemizes the amounts for each federal program by

resource to the following address:

California Department of Education

PO Box 515006

Sacramento, CA 95851

Attn.: Cashier’s Office

9.16 JUNE 2014

DEFERRED MAINTENANCE

NOTE: This section will be inoperative from FY 2008-09 through 2014-15 as provided by SBX3 4 and subsequent legislation. During this time, the schedules on pages 10.4 will be updated annually. The new formula calculates a proration factor for each district using the 2007-08 funding as the baseline. The Office of Public School Construction (OPSC) will use this factor to allocate the current year’s deferred maintenance budget. School districts are required to deposit funds into the Deferred Maintenance Fund

within 30 days of the School Allocation Board’s action certifying the deferred

maintenance entitlement. A completed certification indicating your district’s

matching contribution must be submitted to the Financial Accounting Department.

Effective July 1, 2015, if the district does not deposit the maximum amount,

Education Code 17584.1 requires the district’s local governing board to submit a

report to the Legislature by March 1st and send copies to the Superintendent of

Public Instruction, the State Board of Education, the Department of Finance, and the

State Allocation Board.

EC 17584.1 (c) Deferred maintenance fund; report requirement (operative on July 1, 2015) The report required pursuant to subdivision (b) shall include all of the following: (1) A schedule of the complete school facilities deferred maintenance needs of the school district for the current year, including a schedule of costs per schoolsite and total costs. (2) A detailed description of the school district's spending priorities for the current year, and an explanation of why those priorities, or any other considerations, have prevented the school district from setting aside sufficient local funds so as to permit it to fully fund its deferred maintenance program and, if eligible, to participate in the state deferred maintenance funding program as set forth in Section 17584. (3) An explanation of how the governing board of a school district plans to meet its current-year facilities deferred maintenance needs without setting aside the funds set forth in Section 17584. (d) Copies of the report shall be made available at each schoolsite within the school district and shall be provided to the public upon request.

10.1 June 2012

(e) The purposes of this section is to inform the public regarding the local decisionmaking process relating to the deferred maintenance of school facilities, and to provide a foundation for local accountability in that regard.

Transfer of excess local funds in the Deferred Maintenance Fund must have

governing board approval and conform to Education Code section 17583.

EC 17583 Deferred maintenance fund; transfer of excess local funds Nothwithstanding Section 17582, whenever the state funds provided pursuant to Sections 17584 and 17585 are insufficient to fully match the local funds deposited in the deferred maintenance fund, the governing board of each school district may transfer the excess local funds deposited in that fund to any other expenditure classifications in other funds of the district. A resolution providing for the transfer shall be approved by a two-thirds vote of the governing board members and filed with the county superintendent of schools and the county auditor. (Added by Stats.1996, c. 277 (S.B.1562), � 3, operative January 1, 1998.)

Pursuant to Education Code Section 17070.75(b)(2)(A), school districts that

participated in the school facilities program are required to deposit 3% of the total

general fund expenditures including other financing uses into the Routine Restricted

Maintenance Account. Annual deposits to the RMA in excess of 2.5% may be

transferred into the Deferred Maintenance Fund and count towards the Deferred

Maintenance match.

EC 17070.75(b)(2)(A) Routine restricted maintenance account; deposit of funds Agree to deposit into the account established pursuant to paragraph (1), in each fiscal year for 20 years after receipt of funds under this chapter, a minimum amount equal to or greater than 3 percent of the total general fund expenditures of the applicant school district, including other financing uses, for that fiscal year. Annual deposits to the account established pursuant to paragraph (1) in excess of 2 1/2 percent of the school district general fund budget may count towards the amount of funds required to be contributed by a school district in order to receive apportionments from the State School Deferred Maintenance Fund pursuant to Section 17584 to the extent that those funds are used for purposes that qualify for funding under that section.

10.2 June 2012

_______________________ SCHOOL DISTRICT RESOLUTION NO. ________

RESOLUTION AUTHORIZING TRANSFER OF FUNDS FROM ) THE _________ FUND TO THE DEFERRED MAINTENANCE FUND ) ON MOTION of Member ________________, seconded by Member ____________, the following resolution is hereby adopted: WHEREAS, school districts are authorized by Education Code Section 17584 to receive an apportionment from the State School Deferred Maintenance Fund, an amount equal to one dollar ($1) for each one dollar ($1) of local funds up to a maximum of 1/2 percent of the district's second prior fiscal year revenue limit average daily attendance multiplied by the average, per unit of second prior fiscal year average daily attendance, of the total expenditures and ending fund balances of the total general funds and adult education funds for districts of similar size and type, as defined in subdivision (b) of Section 42238.4 for the second prior fiscal year, exclusive of any amounts expended for capital outlay, debt service, or revenues that are passed through to other local education agencies, to the extent of funds available. THEREFORE, BE IT RESOLVED that the Governing Board of the ________________________ School District hereby authorizes a transfer of $____________________ from the ________________________ Fund to the Deferred Maintenance Fund to provide funds for the required Deferred Maintenance Match for the 20____-20____ fiscal year. PASSED AND ADOPTED by the Governing Board on ________________ 20____, BY THE FOLLOWING VOTE: AYES:

NOES:

ABSENT: STATE OF CALIFORNIA ) ) ss COUNTY OF SAN DIEGO ) I, ____________________________, Clerk/Secretary of the Governing Board, do hereby certify that the foregoing is a full, true, and correct copy of a resolution passed and adopted by the Board at a regularly called and conducted meeting held on said date. WITNESSED my hand this ___________ day of ________________________, 20_____. _________________________________________

Clerk/Secretary of the Governing Board

10.3 May 2008

Tempo

rarily

Sus

pend

ed

School District2007-08 Funding

BaselineDistrict as a Percent of Statewide 07-08 Total Apportionment

Alpine Union 76,193$ 0.031671% 80,779$ Bonsall Union Elementary 56,511 0.023490% 59,912$ Borrego Springs Unified 21,753 0.009042% 23,062$ Cajon Valley Union 546,474 0.227152% 579,368$ Cardiff Elementary 24,058 0.010000% 25,506$ Carlsbad Unified 341,340 0.141885% 361,887$ Chula Vista Elementary 734,427 0.305278% 778,635$ Coronado Unified 99,561 0.041384% 105,554$ Dehesa 6,413 0.002666% 6,799$ Del Mar Union 127,768 0.053109% 135,459$ Encinitas Union Elementary 186,043 0.077332% 197,242$ Escondido Union Elementary 613,766 0.255124% 650,711$ Escondido Union High 289,025 0.120139% 306,422$ Fallbrook Union Elementary 190,893 0.079348% 202,384$ Fallbrook Union High 98,019 0.040743% 103,919$ Grossmont Union High 841,935 0.349966% 892,614$ Jamul-Dulzura Union Elementary 36,097 0.015004% 38,270$ Julian Union Elementary 114,052 0.047408% 120,918$ Julian Union High 18,918 0.007863% 20,056$ La Mesa-Spring Valley 450,650 0.187321% 477,776$ Lakeside Union Elementary 133,442 0.055468% 141,474$ Lemon Grove 136,674 0.056811% 144,901$ Mountain Empire Unified 53,820 0.022371% 57,060$ National 198,348 0.082447% 210,288$ Oceanside City Unified 654,832 0.272193% 694,249$ Poway Unified 1,087,895 0.452204% 1,153,380$ Ramona Unified 222,247 0.092381% 235,625$ Rancho Santa Fe Elementary 27,356 0.011371% 29,002$ San Diego City Unified 3,746,543 1.557322% 3,972,063$ San Diego County Office of Education 1,001,175 0.416157% 1,061,440$ San Dieguito Union High 415,471 0.172699% 440,480$ San Marcos Unified 539,278 0.224161% 571,739$ San Pasqual Union 19,538 0.008121% 20,714$ San Ysidro Elementary 169,660 0.070522% 179,872$ Santee Elementary 216,770 0.090104% 229,818$ Solana Beach Elementary 90,345 0.037554% 95,783$ South Bay Union Elementary 279,285 0.116090% 296,096$ Spencer Valley Elementary 1,588 0.000660% 1,683$ Sweetwater Union High 1,513,640 0.629173% 1,604,752$ Vallecitos 8,202 0.003410% 8,696$ Valley Center-Pauma 147,986 0.061513% 156,894$ Vista Unified 790,062 0.328404% 837,619$ Warner Unified 10,778 0.004480% 11,427$

FY 2010-11 Deferred Maintenance ApportionmentSchedule A

May 2012

10.4 June 2012

FY 2007-08 Deferred Maintenance FundsSchedule B

(1) (2) (3) (4) (5) (6)

FY 06/07 FY 06/07 FY 06/07 FY 06/07 FY 07/08School District Unmatched Amount Available Received Available

Carryover "Certified" Balance From State Unmatched91.09% Carryover

(Col. 2 + Col. 3) AT# 4151 (Col. 4 - Col. 5)

Alpine Union 0 97,861 97,861 89,045 8,816Bonsall Union 192,682 69,434 262,116 63,247 198,869Cajon Valley Union 0 722,885 722,885 658,475 64,410Cardiff 0 157,752 157,752 28,095 129,657Chula Vista Elementary 0 1,183,010 1,183,010 838,600 344,410Dehesa 1,718 8,397 10,115 7,648 2,467Del Mar Union 0 157,754 157,754 143,698 14,056Encinitas Union 0 306,025 306,025 222,623 83,402Escondido Union 126,346 804,417 930,763 732,743 198,020Fallbrook Union Elementary 178,941 251,187 430,128 228,806 201,322Jamul-Dulzura Union 7,456 49,531 56,987 45,117 11,870Julian Union Elementary 0 52,291 52,291 15,701 36,590Lakeside Union 294,963 177,289 472,252 161,492 310,760La Mesa - Spring Valley 0 585,904 585,904 533,699 52,205Lemon Grove 150,892 177,864 328,756 162,016 166,740National 246,274 260,571 506,845 237,354 269,491Rancho Santa Fe 0 35,530 35,530 32,364 3,166San Pasqual Union 0 24,712 24,712 22,510 2,202Santee 0 285,032 285,032 259,635 25,397San Ysidro 824,960 213,962 1,038,922 194,897 844,025Solana Beach 344,409 139,408 483,817 104,758 379,059South Bay Union 944,880 364,528 1,309,408 332,048 977,360Spencer Valley 0 2,226 2,226 2,027 199Vallecitos 0 10,524 10,524 9,582 942Escondido Union High 1,488,634 358,865 1,847,499 326,890 1,520,609Fallbrook Union High 84,655 130,000 214,655 116,023 98,632Grossmont Union High 0 1,073,323 1,073,323 977,689 95,634Julian Union High 72,567 37,708 110,275 17,897 92,378San Dieguito High 0 519,203 519,203 472,942 46,261Sweetwater Union High 0 2,478,628 2,478,628 1,744,530 734,098Borrego Springs Unified 0 27,776 27,776 25,301 2,475Carlsbad Unified 29,463 429,736 459,199 391,446 67,753Coronado Unified 50,093 122,847 172,940 111,901 61,039Mt. Empire Unified 0 68,779 68,779 62,650 6,129Oceanside Unified 0 864,718 864,718 785,543 79,175Poway Unified 191,181 1,374,125 1,565,306 1,251,690 313,616Ramona Unified 0 287,343 287,343 261,740 25,603San Diego Unified 0 4,885,731 4,885,731 4,450,417 435,314San Marcos Unified 0 669,722 669,722 602,062 67,660Valley Center-Pauma Unified 3,837 190,000 193,837 172,325 21,512Vista Unified 0 1,009,828 1,009,828 919,852 89,976Warner Unified 0 15,749 15,749 14,345 1,404CSSF 0 1,500,000 1,500,000 1,095,601 404,399

10.5 May 2008

$

1. R

outi

ne R

estr

icte

d M

aint

enan

ce A

ccou

nt e

xces

s tr

ansf

erre

d in

(R

esou

rce

6205

, Obj

ects

891

5 an

d/or

931

1/93

12.

Mus

t equ

al S

ecti

on 3

, Lin

e 3)

$

$2.

Am

ount

of

Loc

al F

unds

tran

sfer

red

into

Def

erre

d M

aint

enan

ce f

or M

atch

ing

Pur

pose

s (R

esou

rce

6205

, Obj

ects

891

5 an

d/or

931

1/93

12)

$

A

T#_

____

____

, dat

ed__

____

____

, $__

____

____

____

_

A

T#_

____

____

, dat

ed__

____

____

, $__

____

____

____

_

AT

#___

____

__, d

ated

____

____

__, $

____

____

____

___

$→

→→

3. A

mou

nt o

f av

aila

ble

unm

atch

ed c

arry

over

to b

e ap

plie

d to

FY

200

7-08

di

stri

ct m

atch

(F

rom

Sec

tion

1, L

ine

3, O

ptio

n B

)$

$

4. T

OT

AL

DIS

TR

ICT

SH

AR

E T

O B

E C

ER

TIF

IED

FO

R F

Y 2

007-

2008

(S

ecti

on 2

, Lin

e 1

+ L

ine

2+ L

ine

3).

Mus

t be

equa

l to

or g

reat

er th

an S

ch. A

, C

ol. 5

.$

$ $

1. R

epor

t Tot

al G

ener

al F

und

budg

eted

exp

endi

ture

s an

d ot

her

fina

ncin

g us

es

amou

nt a

dopt

ed f

or 2

009-

10.

(Fro

m S

AC

S F

orm

01,

Tot

al E

xpen

ditu

res

+

Tra

nsfe

rs O

ut +

Use

s)$

$

2. R

epor

t the

3 p

erce

nt o

f th

e G

ener

al F

und

Bud

get a

mou

nt r

equi

red

to b

e se

t-as

ide

for

Rou

tine

Res

tric

ted

Mai

nten

ance

pur

pose

s fo

r 20

09-1

0. (

Sec

tion

4,

Lin

e 1

tim

es 3

%)

$

$

3. R

epor

t the

FY

200

9-10

am

ount

bud

gete

d fo

r R

outi

ne R

estr

icte

d M

aint

enan

ce

purp

oses

pur

suan

t to

E.C

. 170

70.7

5 an

d 17

070.

77. (

Res

ourc

e 81

50, O

bjec

ts

8980

and

/or

8915

)$

4. E

nter

the

actu

al a

mou

nt e

xpen

ded

in F

Y 2

008-

09 f

or R

outi

ne R

estr

icte

d M

aint

enan

ce p

urpo

ses.

(R

esou

rce

8150

)$

AU

TH

OR

IZE

D S

IGN

AT

UR

ED

IST

RIC

T

TIT

LE

DA

TE

Ple

ase

retu

rn c

om

ple

ted

cer

tifi

cati

on

to

Fin

anci

al A

cco

un

tin

g, R

oo

m 6

08 b

y __

____

____

____

____

____

___.

SE

CT

ION

3

RM

A T

RA

NS

FE

R T

O D

EF

ER

RE

D M

AIN

TE

NA

NC

ES

EC

TIO

N 4

M

ISC

EL

LA

NE

OU

S

3. T

otal

Rou

tine

Res

tric

ted

Mai

nten

ance

Acc

ount

tran

sfer

into

Def

erre

d M

aint

enan

ce.

(Sec

tion

3, L

ine

1 +

Lin

e 2.

Cop

y fi

gure

to S

ecti

on 2

, Lin

e 1)

.

2. R

epor

t fun

ds d

epos

ited

in th

e R

outi

ne R

estr

icte

d M

aint

enan

ce A

ccou

nt (

E.C

. 17

070.

75)

in 2

009-

10 in

exc

ess

of 2

.5 p

erce

nt th

at w

as u

sed

tow

ards

the

dist

rict

m

atch

ing

shar

e. (

Res

ourc

e 81

50, O

bjec

t 761

5), A

T#_

____

____

, dat

ed__

____

__

1. R

epor

t fun

ds d

epos

ited

in th

e R

outi

ne R

estr

icte

d M

aint

enan

ce A

ccou

nt (

E.C

. 17

070.

75)

in 2

008-

09 in

exc

ess

of 2

.5 p

erce

nt th

at w

as u

sed

tow

ards

the

dist

rict

m

atch

ing

shar

e. (

Res

ourc

e 81

50, O

bjec

ts 7

615

and/

or 9

611/

9612

, AT

#___

____

__,

date

d___

____

_ a

nd/o

r JE

#___

___

if a

ccru

ed)

FY

200

7-20

08 D

istr

ict

Def

erre

d M

ain

ten

ance

Cer

tifi

cati

on

4. T

OT

AL

OF

OP

TIO

NS

A a

nd B

(S

ecti

on 1

, Lin

e 2

+ L

ine

3)

SE

CT

ION

1

AV

AIL

AB

LE

UN

MA

TC

HE

D C

AR

RY

OV

ER

3. O

PT

ION

BA

vail

able

am

ount

fro

m S

ecti

on 1

, Lin

e 1

appl

ied

to F

Y 2

008-

09 m

atch

(C

opy

figu

re to

Sec

tion

2, L

ine

3)

5. R

EM

AIN

ING

AV

AIL

AB

LE

UN

MA

TC

HE

D B

AL

AN

CE

Am

ount

to b

e ca

rrie

d fo

rwar

d to

sub

sequ

ent f

isca

l yea

r. (

Sec

tion

1, L

ine

1 m

inus

L

ine

4)

SE

CT

ION

2

DIS

TR

ICT

MA

TC

H T

O D

EF

ER

RE

D M

AIN

TE

NA

NC

E

2. O

PT

ION

AA

mou

nt tr

ansf

erre

d ou

t of

the

Def

erre

d M

aint

enan

ce F

und

to a

noth

er f

und.

(A

T#_

____

____

____

, dat

ed _

____

____

, am

ount

____

____

___)

1. A

VA

ILA

BL

E U

NM

AT

CH

ED

CA

RR

YO

VE

R (

Fro

m S

ched

ule

B, C

olum

n 6)

10.6 May 2008

FY

200

7-20

08 D

istr

ict

Def

erre

d M

ain

ten

ance

Cer

tifi

cati

onIn

stru

ctio

ns

Lin

e 1

Fro

m S

ched

ule

B, C

olum

n 6,

FY

07/

08 A

vail

able

Unm

atch

ed C

arry

over

.L

ine

2 L

ine

3L

ine

4T

otal

of

Sec

tion

1, L

ines

2 a

nd 3

.L

ine

5R

emai

ning

ava

ilab

le u

nmat

ched

bal

ance

to b

e ca

rrie

d to

FY

200

8-09

. S

ecti

on 1

, Lin

e 1

min

us L

ine

4.

Sec

tion

2 s

peci

fies

the

tota

l dis

tric

t sha

re to

be

used

for

the

Def

erre

d M

aint

enan

ce m

atch

.

Lin

e 1

Lin

e 2

Lin

e 3

Am

ount

of

avai

labl

e un

mat

ched

car

ryov

er to

be

appl

ied

to th

e F

Y 2

007-

08 d

istr

ict m

atch

. F

rom

Sec

tion

1, L

ine

3 O

ptio

n B

.L

ine

4

Lin

e 1

To

calc

ulat

e th

e am

ount

in th

e 20

07-0

8 R

MA

avai

labl

e to

be

tran

sfer

red

into

Def

erre

d M

aint

enan

ce f

or F

Y 2

007-

08, d

o th

e fo

llow

ing

step

s:

Ste

p1.

FY

200

7-08

act

ual R

MA

Con

trib

utio

n (R

esou

rce

8150

, Obj

ects

898

0 an

d/or

891

5).

Thi

s ca

nnot

be

less

than

the

requ

ired

3%

RM

A c

ontr

ibut

ion

(SA

CS

For

m 0

1, 2

007-

08 A

dopt

ed B

udge

t,Tot

al E

xpen

ditu

res

+ T

rans

fers

Out

+

Use

s ti

mes

3%

).

Ste

p2.

Cal

cula

te th

e 2.

5% R

MA

con

trib

utio

n am

ount

(S

AC

S F

orm

01,

200

7-08

Ado

pted

Bud

get,T

otal

Exp

endi

ture

s +

T

rans

fers

Out

+ U

ses

tim

es 2

.5%

). T

his

amou

nt m

ust r

emai

n in

the

RM

A.

Ste

p3.

Con

trib

utio

n in

exc

ess

of 2

.5%

(S

ecti

on 3

, Lin

e 1,

Ste

p 1

min

us S

tep

2).

Thi

s is

the

max

imu

m a

mou

nt o

f R

MA

co

ntri

buti

on a

vail

able

to b

e tr

ansf

erre

d to

the

Def

erre

d M

aint

enan

ce F

und

for

the

requ

ired

dis

tric

t mat

ch.

Ste

p 4

RM

A c

ontr

ibut

ion

appl

ied

to F

Y 2

006-

07 D

efer

red

Mai

nten

ance

mat

ch.

Ste

p5

Act

ual

am

ount

of

RM

A c

ontr

ibut

ion

tran

sfer

red

to th

e D

efer

red

Mai

nten

ance

Fun

d. T

his

mus

t be

equa

l to

or

less

than

Sec

tion

3, L

ine

1, S

tep

3 le

ss S

tep

4. I

f an

aud

itor

's tr

ansf

er is

not

pro

cess

ed in

FY

200

7-08

, the

am

ount

th

at w

ill b

e us

ed f

or th

e D

efer

red

Mai

nten

ance

mat

ch m

ust b

e ac

crue

d an

d an

aud

itor

's tr

ansf

er m

ust b

e pr

oces

sed

in F

Y 2

008-

09.

Indi

cate

Aud

itor

's T

rans

fer

#, d

ate,

am

ount

and

/or

Jour

nal E

ntry

#.

Lin

e 2

To

calc

ulat

e th

e am

ount

in th

e 20

08-0

9 R

MA

avai

labl

e to

be

tran

sfer

red

into

Def

erre

d M

aint

enan

ce f

or F

Y 2

007-

08, d

o th

e fo

llow

ing

step

s:

Ste

p1.

Cal

cula

te th

e re

quir

ed 3

% R

MA

con

trib

utio

n fo

r F

Y 2

008-

09 (

SA

CS

For

m 0

1, 2

008-

09 A

dopt

ed B

udge

t,Tot

al

Exp

endi

ture

s +

Tra

nsfe

rs O

ut +

Use

s ti

mes

3%

) O

R th

e ac

tual

RM

A a

dopt

ed b

udge

t. T

o us

e th

is o

ptio

n, th

e tr

ansf

er f

or a

t lea

st th

e 3%

RM

A c

ontr

ibut

ion

mus

t be

proc

esse

d.

Ste

p2.

Cal

cula

te th

e 2.

5% R

MA

con

trib

utio

n am

ount

(S

AC

S F

orm

01,

200

8-09

Ado

pted

Bud

get,T

otal

Exp

endi

ture

s +

T

rans

fers

Out

+ U

ses

tim

es 2

.5%

). T

his

amou

nt m

ust r

emai

n in

the

RM

A.

Ste

p3.

Con

trib

utio

n in

exc

ess

of 2

.5%

(S

ecti

on 3

, Lin

e 2,

Ste

p 1

min

us S

tep

2).

Thi

s is

the

max

imu

m a

mou

nt o

f R

MA

co

ntri

buti

on a

vail

able

to b

e tr

ansf

erre

d to

the

Def

erre

d M

aint

enan

ce F

und

for

the

requ

ired

dis

tric

t mat

ch.

Ste

p4

Act

ual

am

ount

of

RM

A c

ontr

ibut

ion

tran

sfer

red

to th

e D

efer

red

Mai

nten

ance

Fun

d. T

his

mus

t be

equa

l to

or

less

than

Sec

tion

3, L

ine

2, S

tep

3.

Indi

cate

Aud

itor

's T

rans

fer

#, d

ate

and

amou

nt.

Lin

e 3

Tot

al R

MA

tran

sfer

into

Def

erre

d M

aint

enan

ce f

or F

Y 2

007-

08.

Tot

al o

f S

ecti

on 3

, Lin

es 1

and

2.

Lin

e 1

Lin

e 2

Lin

e 3

Lin

e 4

Sec

tion

1 r

efer

s to

the

unm

atch

ed f

unds

fro

m th

e pr

evio

us y

ear

that

may

be

carr

ied

forw

ard

and

used

tow

ards

this

yea

r's m

atch

, pro

vide

d no

ne o

f th

ese

fund

s w

ere

tran

sfer

red

out

purs

uant

to E

.C. 1

7583

.

Am

ount

fro

m S

ecti

on 1

, Lin

e 1

Ava

ilab

le U

nmat

ched

Car

ryov

er, t

o be

app

lied

to th

e F

Y 2

007-

08 d

istr

ict m

atch

. C

opy

this

fig

ure

to S

ecti

on 2

, Lin

e 3.

Tra

nsfe

r fr

om R

outi

ne R

estr

icte

d M

aint

enan

ce A

ccou

nt to

be

appl

ied

to D

efer

red

Mai

nten

ance

mat

ch.

Com

plet

e S

ecti

on 3

fir

st.

Mus

t equ

al S

ecti

on 3

, Lin

e 3.

Am

ount

of l

ocal

fun

dstr

ansf

erre

d in

to D

efer

red

Mai

nten

ance

Fun

d (F

und

14)

for

dist

rict

mat

chin

g pu

rpos

es.

Indi

cate

Aud

itor

's T

rans

fer

#, d

ate

and

amou

nt.

Sec

tion

3 s

peci

fies

the

tran

sfer

fro

m R

outi

ne R

estr

icte

d M

aint

enan

ce A

ccou

nt (

Res

tric

ted

Gen

eral

Fun

d R

esou

rce

8150

) in

to D

efer

red

Mai

nten

ance

Fun

d (R

esou

rce

6205

) pu

rsua

nt to

E

.C. 1

7070

.75(

b)(2

)(A

).Am

ount

tran

sfer

red

out o

f th

e D

efer

red

Mai

nten

ance

Fun

d (F

und

14)

to a

noth

er f

und

purs

uant

to E

.C. 1

7583

. In

dica

te A

udit

or's

Tra

nsfe

r #,

dat

e an

d am

ount

.

Tot

al d

istr

ict s

hare

into

Def

erre

d M

aint

enan

ce F

und

(Fun

d 14

) to

be

cert

ifie

d fo

r F

Y 2

007-

08.

Tot

al o

f S

ecti

on 2

, Lin

es 1

, 2 a

nd 3

. M

ust b

e eq

ual t

o or

gre

ater

than

S

ched

ule

A, C

olum

n 5.

If

less

, ref

er to

EC

175

84.1

(c)

for

rep

orti

ng r

equi

rem

ents

.

Req

uire

d 3%

RM

A c

ontr

ibut

ion

for

FY

200

8-09

(S

ecti

on 4

, Lin

e 1

tim

es 3

%).

RM

A e

ndin

g fu

nd b

alan

ce c

anno

t be

used

tow

ards

nex

t yea

r's 3

% r

equi

rem

ent.

FY

200

8-09

ado

pted

rev

enue

bud

get f

or R

MA

(R

esou

rce

8150

, Obj

ects

898

0 an

d/or

891

5).

Thi

s ca

nnot

be

less

than

Sec

tion

4, L

ine

2.

FY

200

7-08

act

ual

exp

end

itu

res

for

RM

A (

Res

ourc

e 81

50, O

bjec

ts 1

000

- 79

99).

Tot

al G

ener

al F

und

adop

ted

budg

et f

or F

Y 2

008-

09 t

o be

use

d fo

r R

MA

con

trib

utio

n ca

lcul

atio

n (

SA

CS

For

m 0

1, 2

008-

09 A

dopt

ed B

udge

t,Tot

al E

xpen

ditu

res

+

Tra

nsfe

rs O

ut +

Use

s).

Sec

tion

4 r

eque

sts

budg

et in

form

atio

n fo

r F

Y 2

008-

09 a

nd e

xpen

ditu

re in

form

atio

n fr

om F

Y 2

007-

08 f

or th

e R

outi

ne R

estr

icte

d M

aint

enan

ce A

ccou

nt (

Res

ourc

e 81

50).

10.7 May 2008

Deferred Maintenance Certification ExamplesAssumptions

Example 1 1.

2. Use excess 2006-07 RMA contribution, if needed.

3. Use local funds, if needed.

4. Process auditor's transfer in 2006-07.

Example 2 1.

2.

3. Use excess 2007-08 RMA contribution, if needed.

4. Process auditor's transfers in 2007-08.

Example 3 1.

2. Use local funds. Accrue $400,000 in 2006-07.

Example 4 1. Use local funds only.

Note: For purposes of the following examples, the current year or the fiscal year being closed is 2006-07 and the subsequent year or the budget year is 2007-08.

Use all Available Unmatched Carryover towards the Deferred Maintenance match.

Use 50% of the Available Unmatched Carryover towards the Deferred Maintenance match.

Transfer all Available Unmatched Carryover out of the Deferred Maintenance Fund to the Unrestricted General Fund.

Use excess 2006-07 RMA maximum contribution. Accrue in 2006-07.

10.8 May 2008

Deferred Maintenance Certification ExamplesAssumptions

1. All examples will use the same Schedules A and B and Form 01 for 2006-07 and 2007-08.

FY 2006-07 Deferred Maintenance MatchSchedule A

Estimated Apportionment @ 92%

(2) (3) (4) (5) (6)Serrano Equalized Maximum Estimated

RL ADA Category Certification Def Maint Amt. ApportionmentFY2005-06 Multiplier (Col. 2 X Col. 3) (Col. 4 X .005) (Col. 5 X .92)

XYZ School District 19,100 7,713 147,318,300 736,592 677,664

FY 2006-07 Deferred Maintenance FundsSchedule B

(1) (2) (3) (4) (5) (6)FY 05/06 FY 05/06 FY 05/06 FY 05/06 FY 06/07

School District Unmatched Amount Available Received AvailableCarryover Certified Balance From State Unmatched

Carryover(Col. 2 + Col. 3) (Col. 4 - Col. 5)

XYZ School District 200,000 550,000 750,000 550,000 200,000

2. FY 2006-07 actual RMA contribution $4,300,000

3. FY 2007-08 amount budgeted for RMA purposes $4,453,785

4. FY 2006-07 amount expended in RMA account $3,500,000

(1)

School District

10.9 May 2008

XYZ School DistrictSan Diego County

July 1 Budget (Single Adoption)General Fund

Unrestricted and RestrictedExpenditures by Object

37 00000 0000000Form 01

2005/06 Estimated Actuals 2006/07 Budget

Description Resource CodesObjectCodes

Unrestricted(A)

Restricted(B)

Total Fundcol. A + B

(C)Unrestricted

(D)Restricted

(E)

Total Fundcol. D + E

(F)

% DiffColumn

C & F

A. REVENUES

1) Revenue Limit Sources 8010-8099 86,488,075.00 2,455,092.00 88,943,167.00 90,426,786.00 2,534,648.00 92,961,434.00 4.5%

2) Federal Revenue 8100-8299 258,591.00 14,130,062.00 14,388,653.00 252,000.00 15,255,060.00 15,507,060.00 7.8%

3) Other State Revenue 8300-8599 10,600,224.00 9,355,687.00 19,955,911.00 10,203,376.00 10,003,184.00 20,206,560.00 1.3%

4) Other Local Revenue 8600-8799 1,152,801.00 9,612,487.00 10,765,288.00 1,198,417.00 9,214,882.00 10,413,299.00 -3.3%

5) TOTAL, REVENUES 98,499,691.00 35,553,328.00 134,053,019.00 102,080,579.00 37,007,774.00 139,088,353.00 3.8%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 53,678,828.00 14,578,074.00 68,256,902.00 53,496,258.00 14,732,798.00 68,229,056.00 0.0%

2) Classified Salaries 2000-2999 10,993,223.00 5,967,242.00 16,960,465.00 11,277,987.00 6,505,969.00 17,783,956.00 4.9%

3) Employee Benefits 3000-3999 19,439,249.00 6,291,918.00 25,731,167.00 21,660,983.00 7,147,107.00 28,808,090.00 12.0%

4) Books and Supplies 4000-4999 2,548,500.00 5,514,763.00 8,063,263.00 2,247,511.00 7,789,903.00 10,037,414.00 24.5%

5) Services and Other Operating Expenditures 5000-5999 7,453,406.00 5,866,356.00 13,319,762.00 8,112,583.00 5,911,381.00 14,023,964.00 5.3%

6) Capital Outlay 6000-6999 253,690.00 159,870.00 413,560.00 153,823.00 112,704.00 266,527.00 -35.6%

7) Other Outgo (excluding Transfers of Indirect/ 7100-7299 Direct Support Costs) 7400-7499 2,578,205.00 0.00 2,578,205.00 2,761,407.00 0.00 2,761,407.00 7.1%

8) Transfers of Indirect/Direct Support Costs 7300-7399 (2,218,095.00) 1,753,722.00 (464,373.00) (2,290,556.00) 1,819,996.00 (470,560.00) 1.3%

9) TOTAL, EXPENDITURES 94,727,006.00 40,131,945.00 134,858,951.00 97,419,996.00 44,019,858.00 141,439,854.00 4.9%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 3,772,685.00 (4,578,617.00) (805,932.00) 4,660,583.00 (7,012,084.00) (2,351,501.00) 191.8%

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In 8910-8929 0.00 0.00 0.00 100,000.00 0.00 100,000.00 New

b) Transfers Out 7610-7629 617,270.00 784,674.00 1,401,944.00 617,010.00 834,674.00 1,451,684.00 3.5%

2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 (4,544,175.00) 4,544,175.00 0.00 (4,830,262.00) 4,830,262.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (5,161,445.00) 3,759,501.00 (1,401,944.00) (5,347,272.00) 3,995,588.00 (1,351,684.00) -3.6%

Total Expenditures 141,439,854.00 Transfers Out 1,451,684.00 Total 142,891,538.00

142,891,538.00X .03

3% Required RMA Contribution 4,286,746.14

142,891,538.00X .025

2.5% RMA Contribution 3,572,288.45

10.10 May 2008

XYZ School DistrictSan Diego County

July 1 Budget (Single Adoption)General Fund

Unrestricted and RestrictedExpenditures by Object

37 00000 0000000Form 01

2006/07 Estimated Actuals 2007/08 Budget

Description Resource CodesObjectCodes

Unrestricted(A)

Restricted(B)

Total Fundcol. A + B

(C)Unrestricted

(D)Restricted

(E)

Total Fundcol. D + E

(F)

% DiffColumn

C & F

A. REVENUES

1) Revenue Limit Sources 8010-8099 90,426,786.00 2,516,312.00 92,943,098.00 93,265,713.00 3,099,900.00 96,365,613.00 3.7%

2) Federal Revenue 8100-8299 252,000.00 14,192,517.00 14,444,517.00 173,814.00 13,519,170.00 13,692,984.00 -5.2%

3) Other State Revenue 8300-8599 10,203,376.00 10,816,409.00 21,019,785.00 10,351,134.00 9,981,978.00 20,333,112.00 -3.3%

4) Other Local Revenue 8600-8799 1,198,417.00 9,329,996.00 10,528,413.00 1,283,622.00 9,600,634.00 10,884,256.00 3.4%

5) TOTAL, REVENUES 102,080,579.00 36,855,234.00 138,935,813.00 105,074,283.00 36,201,682.00 141,275,965.00 1.7%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 53,497,758.00 15,612,438.00 69,110,196.00 56,211,310.00 16,097,281.00 72,308,591.00 4.6%

2) Classified Salaries 2000-2999 11,277,987.00 6,441,839.00 17,719,826.00 11,878,798.00 6,928,456.00 18,807,254.00 6.1%

3) Employee Benefits 3000-3999 21,661,180.00 6,832,275.00 28,493,455.00 21,740,425.00 7,457,669.00 29,198,094.00 2.5%

4) Books and Supplies 4000-4999 2,247,511.00 5,978,878.00 8,226,389.00 2,477,639.00 6,111,126.00 8,588,765.00 4.4%

5) Services and Other Operating Expenditures 5000-5999 8,112,583.00 6,587,015.00 14,699,598.00 8,753,838.00 6,578,270.00 15,332,108.00 4.3%

6) Capital Outlay 6000-6999 153,823.00 123,104.00 276,927.00 364,231.00 109,843.00 474,074.00 71.2%

7) Other Outgo (excluding Transfers of Indirect/ 7100-7299 Direct Support Costs) 7400-7499 2,761,407.00 0.00 2,761,407.00 2,982,284.00 0.00 2,982,284.00 8.0%

8) Transfers of Indirect/Direct Support Costs 7300-7399 (2,112,710.00) 1,724,762.00 (387,948.00) (1,907,375.00) 1,502,530.00 (404,845.00) 4.4%

9) TOTAL, EXPENDITURES 97,599,539.00 43,300,311.00 140,899,850.00 102,501,150.00 44,785,175.00 147,286,325.00 4.5%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 4,481,040.00 (6,445,077.00) (1,964,037.00) 2,573,133.00 (8,583,493.00) (6,010,360.00) 206.0%

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In 8910-8929 100,000.00 0.00 100,000.00 100,000.00 0.00 100,000.00 0.0%

b) Transfers Out 7610-7629 617,010.00 790,000.00 1,407,010.00 308,505.00 864,674.00 1,173,179.00 -16.6%

2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 (4,830,251.00) 4,830,251.00 0.00 (5,223,806.00) 5,223,806.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (5,347,261.00) 4,040,251.00 (1,307,010.00) (5,432,311.00) 4,359,132.00 (1,073,179.00) -17.9%

Total Expenditures 147,286,325.00 Transfers Out 1,173,179.00 Total 148,459,504.00

148,459,504.00 X .03

3% Required RMA Contribution 4,453,785.12

148,459,504.00 X .025

2.5% RMA Contribution 3,711,487.60

4,453,785.00-3,711,488.00

Excess 742,297.00

10.11 May 2008

Exa

mpl

e 1

$20

0,00

0

1. R

outi

ne R

estr

icte

d M

aint

enan

ce A

ccou

nt e

xces

s tr

ansf

erre

d in

(R

esou

rce

6205

, Obj

ects

891

5 an

d/or

931

1/93

12.

Mus

t equ

al S

ecti

on 3

, Lin

e 3)

$53

6,59

2

$2.

Am

ount

of

Loc

al F

unds

tran

sfer

red

into

Def

erre

d M

aint

enan

ce f

or

Mat

chin

g P

urpo

ses

(Res

ourc

e 62

05, O

bjec

ts 8

915

and/

or 9

311/

9312

)$

A

T#_

____

____

, dat

ed__

____

____

, $__

____

____

____

_

A

T#_

____

____

, dat

ed__

____

____

, $__

____

____

____

_

AT

#___

____

__, d

ated

____

____

__, $

____

____

____

___

$20

0,00

0→

→→

3. A

mou

nt o

f av

aila

ble

unm

atch

ed c

arry

over

to b

e ap

plie

d to

FY

200

6-07

di

stri

ct m

atch

(F

rom

Sec

tion

1, L

ine

3, O

ptio

n B

)$

200,

000

$20

0,00

0

4. T

OT

AL

DIS

TR

ICT

SH

AR

E T

O B

E C

ER

TIF

IED

FO

R F

Y 2

006-

2007

(S

ecti

on 2

, Lin

e 1

+ L

ine

2+ L

ine

3).

Mus

t be

equa

l to

or g

reat

er th

an S

ch. A

, C

ol. 5

.$

736,

592

$ $53

6,59

2

1. R

epor

t Tot

al G

ener

al F

und

budg

eted

exp

endi

ture

s an

d ot

her

fina

ncin

g us

es

amou

nt a

dopt

ed f

or 2

007-

08.

(Fro

m S

AC

S F

orm

01,

Tot

al E

xpen

ditu

res

+

Tra

nsfe

rs O

ut +

Use

s)$

148,

459,

504

$

2. R

epor

t the

3 p

erce

nt o

f th

e G

ener

al F

und

Bud

get a

mou

nt r

equi

red

to b

e se

t-as

ide

for

Rou

tine

Res

tric

ted

Mai

nten

ance

pur

pose

s fo

r 20

07-0

8. (

Sec

tion

4,

Lin

e 1

tim

es 3

%)

$4,

453,

785

$53

6,59

2

3. R

epor

t the

FY

200

7-08

am

ount

bud

gete

d fo

r R

outi

ne R

estr

icte

d M

aint

enan

ce p

urpo

ses

purs

uant

to E

.C. 1

7070

.75

and

1707

0.77

. ( R

esou

rce

8150

, Obj

ects

898

0 an

d/or

891

5)$

4,45

3,78

5

4. E

nter

the

actu

al a

mou

nt e

xpen

ded

in F

Y 2

006-

07 f

or R

outi

ne R

estr

icte

d M

aint

enan

ce p

urpo

ses.

(R

esou

rce

8150

)$

3,50

0,00

0

XY

Z S

choo

l Dis

tric

tA

UT

HO

RIZ

ED

SIG

NA

TU

RE

DIS

TR

ICT

Dir

ecto

r of

Acc

ount

ing

10/1

/200

7T

ITL

ED

AT

E

Ple

ase

retu

rn c

om

ple

ted

cer

tifi

cati

on

to

Fin

anci

al A

cco

un

tin

g, R

oo

m 6

08 b

y O

cto

ber

31,

200

7.

3. T

otal

Rou

tine

Res

tric

ted

Mai

nten

ance

Acc

ount

tran

sfer

into

Def

erre

d M

aint

enan

ce.

(Sec

tion

3, L

ine

1 +

Lin

e 2.

Cop

y fi

gure

to S

ecti

on 2

, Lin

e 1)

.

2. R

epor

t fun

ds d

epos

ited

in th

e R

outi

ne R

estr

icte

d M

aint

enan

ce A

ccou

nt (

E.C

. 17

070.

75)

in 2

007-

08 in

exc

ess

of 2

.5 p

erce

nt th

at w

as u

sed

tow

ards

the

dist

rict

m

atch

ing

shar

e. (

Res

ourc

e 81

50, O

bjec

t 761

5), A

T#_

____

____

, dat

ed__

____

__

4. T

OT

AL

OF

OP

TIO

NS

A a

nd B

(S

ecti

on 1

, Lin

e 2

+ L

ine

3)

SE

CT

ION

1

AV

AIL

AB

LE

UN

MA

TC

HE

D C

AR

RY

OV

ER

3. O

PT

ION

BA

vail

able

am

ount

fro

m S

ecti

on 1

, Lin

e 1

appl

ied

to F

Y 2

006-

07 m

atch

(C

opy

figu

re to

Sec

tion

2, L

ine

3)

5. R

EM

AIN

ING

AV

AIL

AB

LE

UN

MA

TC

HE

D B

AL

AN

CE

Am

ount

to b

e ca

rrie

d fo

rwar

d to

sub

sequ

ent f

isca

l yea

r. (

Sec

tion

1, L

ine

1 m

inus

L

ine

4)

2. O

PT

ION

AA

mou

nt tr

ansf

erre

d ou

t of

the

Def

erre

d M

aint

enan

ce F

und

to a

noth

er f

und.

(A

T#_

____

____

____

, dat

ed _

____

____

, am

ount

____

____

___)

1. R

epor

t fun

ds d

epos

ited

in th

e R

outi

ne R

estr

icte

d M

aint

enan

ce A

ccou

nt (

E.C

. 17

070.

75)

in 2

006-

07 in

exc

ess

of 2

.5 p

erce

nt th

at w

as u

sed

tow

ards

the

dist

rict

m

atch

ing

shar

e. (

Res

ourc

e 81

50, O

bjec

ts 7

615

and/

or 9

611/

9612

, AT

#415

6 ,

date

d 05

/15/

07 a

nd/o

r JE

#___

__ if

acc

rued

) R

efer

to e

xam

ple1

b

FY

200

6-20

07 D

istr

ict

Def

erre

d M

ain

ten

ance

Cer

tifi

cati

on

1. A

VA

ILA

BL

E U

NM

AT

CH

ED

CA

RR

YO

VE

R (

Fro

m S

ched

ule

B, C

olum

n 6)

SE

CT

ION

3

RM

A T

RA

NS

FE

R T

O D

EF

ER

RE

D M

AIN

TE

NA

NC

ES

EC

TIO

N 4

M

ISC

EL

LA

NE

OU

S

SE

CT

ION

2

DIS

TR

ICT

MA

TC

H T

O D

EF

ER

RE

D M

AIN

TE

NA

NC

E

10.12 May 2008

FY

200

6-20

07 D

istr

ict

Def

erre

d M

ain

ten

ance

Cer

tifi

cati

onE

xam

ple

1aIn

stru

ctio

ns

Lin

e 1

Fro

m S

ched

ule

B, C

olum

n 6,

FY

06/

07 A

vail

able

Unm

atch

ed C

arry

over

.L

ine

2 L

ine

3L

ine

4T

otal

of

Sec

tion

1, L

ines

2 a

nd 3

.L

ine

5R

emai

ning

ava

ilab

le u

nmat

ched

bal

ance

to b

e ca

rrie

d to

FY

200

7-08

. S

ecti

on 1

, Lin

e 1

min

us L

ine

4.

Sec

tion

2 s

peci

fies

the

tota

l dis

tric

t sha

re to

be

used

for

the

Def

erre

d M

aint

enan

ce m

atch

.

Lin

e 1

Lin

e 2

Lin

e 3

Am

ount

of

avai

labl

e un

mat

ched

car

ryov

er to

be

appl

ied

to th

e F

Y 2

006-

07 d

istr

ict m

atch

. F

rom

Sec

tion

1, L

ine

3 O

ptio

n B

.L

ine

4

Lin

e 1

To

calc

ulat

e th

e am

ount

in th

e 20

06-0

7 R

MA

avai

labl

e to

be

tran

sfer

red

into

Def

erre

d M

aint

enan

ce f

or F

Y 2

006-

07, d

o th

e fo

llow

ing

step

s:

Ste

p1.

FY

200

6-07

act

ual R

MA

Con

trib

utio

n (R

esou

rce

8150

, Obj

ects

898

0 an

d/or

891

5).

Thi

s ca

nnot

be

less

than

the

requ

ired

3%

RM

A c

ontr

ibut

ion

(SA

CS

For

m 0

1, 2

006-

07 A

dopt

ed B

udge

t,Tot

al E

xpen

ditu

res

+ T

rans

fers

Out

+

Use

s ti

mes

3%

).$4

,300

,000

Ste

p2.

Cal

cula

te th

e 2.

5% R

MA

con

trib

utio

n am

ount

(S

AC

S F

orm

01,

200

6-07

Ado

pted

Bud

get,T

otal

Exp

endi

ture

s +

T

rans

fers

Out

+ U

ses

tim

es 2

.5%

). T

his

amou

nt m

ust r

emai

n in

the

RM

A.

$3,5

72,2

88

Ste

p3.

Con

trib

utio

n in

exc

ess

of 2

.5%

(S

ecti

on 3

, Lin

e 1,

Ste

p 1

min

us S

tep

2).

Thi

s is

the

max

imu

m a

mou

nt o

f R

MA

co

ntri

buti

on a

vail

able

to b

e tr

ansf

erre

d to

the

Def

erre

d M

aint

enan

ce F

und

for

the

requ

ired

dis

tric

t mat

ch.

$727

,712

Ste

p 4

RM

A c

ontr

ibut

ion

appl

ied

to F

Y 2

005-

06 D

efer

red

Mai

nten

ance

mat

ch.

N/A

Ste

p5

Act

ual

am

ount

of

RM

A c

ontr

ibut

ion

tran

sfer

red

to th

e D

efer

red

Mai

nten

ance

Fun

d. T

his

mus

t be

equa

l to

or

less

than

Sec

tion

3, L

ine

1, S

tep

3 le

ss S

tep

4. I

f an

aud

itor

's tr

ansf

er is

not

pro

cess

ed in

FY

200

6-07

, the

am

ount

th

at w

ill b

e us

ed f

or th

e D

efer

red

Mai

nten

ance

mat

ch m

ust b

e ac

crue

d an

d an

aud

itor

's tr

ansf

er m

ust b

e pr

oces

sed

in F

Y 2

007-

08.

Indi

cate

Aud

itor

's T

rans

fer

#, d

ate,

am

ount

and

/or

Jour

nal E

ntry

#.

$536

,592

Lin

e 2

To

calc

ulat

e th

e am

ount

in th

e 20

07-0

8 R

MA

avai

labl

e to

be

tran

sfer

red

into

Def

erre

d M

aint

enan

ce f

or F

Y 2

006-

07, d

o th

e fo

llow

ing

step

s:

Ste

p1.

Cal

cula

te th

e re

quir

ed 3

% R

MA

con

trib

utio

n fo

r F

Y 2

007-

08 (

SA

CS

For

m 0

1, 2

007-

08 A

dopt

ed B

udge

t,Tot

al

Exp

endi

ture

s +

Tra

nsfe

rs O

ut +

Use

s ti

mes

3%

) O

R th

e ac

tual

RM

A a

dopt

ed b

udge

t. T

o us

e th

is o

ptio

n, th

e tr

ansf

er f

or a

t lea

st th

e 3%

RM

A c

ontr

ibut

ion

mus

t be

proc

esse

d.N

/A

Ste

p2.

Cal

cula

te th

e 2.

5% R

MA

con

trib

utio

n am

ount

(S

AC

S F

orm

01,

200

7-08

Ado

pted

Bud

get,T

otal

Exp

endi

ture

s +

T

rans

fers

Out

+ U

ses

tim

es 2

.5%

). T

his

amou

nt m

ust r

emai

n in

the

RM

A.

N/A

Ste

p3.

Con

trib

utio

n in

exc

ess

of 2

.5%

(S

ecti

on 3

, Lin

e 2,

Ste

p 1

min

us S

tep

2).

Thi

s is

the

max

imu

m a

mou

nt o

f R

MA

co

ntri

buti

on a

vail

able

to b

e tr

ansf

erre

d to

the

Def

erre

d M

aint

enan

ce F

und

for

the

requ

ired

dis

tric

t mat

ch.

N/A

Ste

p4

Act

ual

am

ount

of

RM

A c

ontr

ibut

ion

tran

sfer

red

to th

e D

efer

red

Mai

nten

ance

Fun

d. T

his

mus

t be

equa

l to

or

less

than

Sec

tion

3, L

ine

2, S

tep

3.

Indi

cate

Aud

itor

's T

rans

fer

#, d

ate

and

amou

nt.

N/A

Lin

e 3

Tot

al R

MA

tran

sfer

into

Def

erre

d M

aint

enan

ce f

or F

Y 2

006-

07.

Tot

al o

f S

ecti

on 3

, Lin

es 1

and

2.

Lin

e 1

Lin

e 2

Lin

e 3

Lin

e 4

Am

ount

tran

sfer

red

out o

f th

e D

efer

red

Mai

nten

ance

Fun

d (F

und

14)

to a

noth

er f

und

purs

uant

to E

.C. 1

7583

. In

dica

te A

udit

or's

Tra

nsfe

r #,

dat

e an

d am

ount

.

Tot

al d

istr

ict s

hare

into

Def

erre

d M

aint

enan

ce F

und

(Fun

d 14

) to

be

cert

ifie

d fo

r F

Y 2

006-

07.

Tot

al o

f S

ecti

on 2

, Lin

es 1

, 2 a

nd 3

. M

ust b

e eq

ual t

o or

gre

ater

than

S

ched

ule

A, C

olum

n 5.

If

less

, ref

er to

EC

175

84.1

(c)

for

rep

orti

ng r

equi

rem

ents

.

Req

uire

d 3%

RM

A c

ontr

ibut

ion

for

FY

200

7-08

(S

ecti

on 4

, Lin

e 1

tim

es 3

%).

RM

A e

ndin

g fu

nd b

alan

ce c

anno

t be

used

tow

ards

nex

t yea

r's 3

% r

equi

rem

ent.

FY

200

7-08

ado

pted

rev

enue

bud

get f

or R

MA

(R

esou

rce

8150

, Obj

ects

898

0 an

d/or

891

5).

Thi

s ca

nnot

be

less

than

Sec

tion

4, L

ine

2.

FY

200

6-07

act

ual

exp

end

itu

res

for

RM

A (

Res

ourc

e 81

50, O

bjec

ts 1

000

- 79

99).

Tot

al G

ener

al F

und

adop

ted

budg

et f

or F

Y 2

007-

08 t

o be

use

d fo

r R

MA

con

trib

utio

n ca

lcul

atio

n (

SA

CS

For

m 0

1, 2

007-

08 A

dopt

ed B

udge

t,Tot

al E

xpen

ditu

res

+

Tra

nsfe

rs O

ut +

Use

s).

Sec

tion

4 r

eque

sts

budg

et in

form

atio

n fo

r F

Y 2

007-

08 a

nd e

xpen

ditu

re in

form

atio

n fr

om F

Y 2

006-

07 f

or th

e R

outi

ne R

estr

icte

d M

aint

enan

ce A

ccou

nt (

Res

ourc

e 81

50).

Sec

tion

1 r

efer

s to

the

unm

atch

ed f

unds

fro

m th

e pr

evio

us y

ear

that

may

be

carr

ied

forw

ard

and

used

tow

ards

this

yea

r's m

atch

, pro

vide

d no

ne o

f th

ese

fund

s w

ere

tran

sfer

red

out

purs

uant

to E

.C. 1

7583

.

Am

ount

fro

m S

ecti

on 1

, Lin

e 1

Ava

ilab

le U

nmat

ched

Car

ryov

er, t

o be

app

lied

to th

e F

Y 2

006-

07 d

istr

ict m

atch

. C

opy

this

fig

ure

to S

ecti

on 2

, Lin

e 3.

Tra

nsfe

r fr

om R

outi

ne R

estr

icte

d M

aint

enan

ce A

ccou

nt to

be

appl

ied

to D

efer

red

Mai

nten

ance

mat

ch.

Com

plet

e S

ecti

on 3

fir

st.

Mus

t equ

al S

ecti

on 3

, Lin

e 3.

Am

ount

of l

ocal

fun

dstr

ansf

erre

d in

to D

efer

red

Mai

nten

ance

Fun

d (F

und

14)

for

dist

rict

mat

chin

g pu

rpos

es.

Indi

cate

Aud

itor

's T

rans

fer

#, d

ate

and

amou

nt.

Sec

tion

3 s

peci

fies

the

tran

sfer

fro

m R

outi

ne R

estr

icte

d M

aint

enan

ce A

ccou

nt (

Res

tric

ted

Gen

eral

Fun

d R

esou

rce

8150

) in

to D

efer

red

Mai

nten

ance

Fun

d (R

esou

rce

6205

) pu

rsua

nt to

E

.C. 1

7070

.75(

b)(2

)(A

).

10.13 May 2008

Exa

mpl

e 1b

CO

UN

TY

OF

FIC

E U

SE

ON

LY

AT

TE

NT

ION

San

Die

go

Co

un

ty O

ffic

e o

f E

du

cati

on

Aud

itor

Dat

e:

AC

CO

UN

TIN

G S

EC

TIO

N

Ent

ered

: Dat

e:

(Pos

ting

Doc

umen

t)

RE

QU

ISIT

ION

ON

CO

UN

TY

AU

DIT

OR

Offi

ce o

f Edu

c. D

ate:

05/1

5/07

FO

R IN

TE

RF

UN

D C

AS

H T

RA

NS

FE

RR

efer

ence

:A

0041

56

PA

GE

1 of

1

CO

UN

TY

AU

DIT

OR

US

E O

NL

Y

FU

ND

NO

.08

3000

10A

CC

OU

NT

NU

MB

ER

DIS

T.

DIS

TR

ICT

OR

NO

. F

UN

D

DE

BIT

CR

ED

IT 9

110

CA

SH

NO

.

FU

ND

NA

ME

(N

o P

ost F

A)

Fun

d-S

ubR

esrc

e-S

ubG

oal

Fun

c-S

ubO

bjt-

Sub

Sch

Loc

Cst

PjY

r

02X

YZ

Dis

tric

t41

0201

536,

592.

0053

6,59

2.00

06-0

081

5093

0076

15-0

00

NO

TE

:

F

UN

D N

O.

0010

0800

AC

CO

UN

T N

UM

BE

R

DIS

TD

IST

RIC

T O

RN

O.

FU

ND

D

EB

IT 9

110

CA

SH

CR

ED

IT

NO

.

FU

ND

NA

ME

(No

Pos

t FA

)

Fun

d-S

ubR

esrc

e-S

ubG

oal

Fun

c-S

ubO

bjt-

Sub

Sch

Loc

Cst

PjY

r

02X

YZ

Dis

tric

t41

0212

536,

592.

0053

6,59

2.00

14-0

062

05

8915

-000

EX

PLA

NA

TIO

N:

E

xam

ined

, App

rove

d, a

nd A

llow

ed

TR

AN

SF

ER

FY

200

6-07

DE

FE

RR

ED

MA

INT

EN

AN

CE

MA

TC

H F

RO

M F

Y 2

006-

07 R

OU

TIN

E R

ES

TR

ICT

ED

MA

INT

EN

AN

CE

AC

CO

UN

TR

EF

:F

D 1

4 F

R F

D 0

6-81

50

BY

:

BO

AR

D A

PP

RO

VA

L D

AT

E:

MA

Y 1

1, 2

007.

D

eput

y S

uper

inte

nden

t of S

choo

ls

Req

uisi

tion

Aut

horiz

ed B

y:

PH

ON

E N

UM

BE

R:

Dat

e:05

/15/

07

Dep

uty

Aud

itor

and

Con

trol

ler

TH

E C

AL

IFO

RN

IA D

EP

AR

TM

EN

T O

F E

DU

CA

TIO

N R

EQ

UIR

ES

TH

IS

TR

AN

SF

ER

TO

BE

MA

DE

BY

TH

E D

AT

E S

PE

CIF

IED

BY

TH

E

ST

AT

E A

LL

OC

AT

ION

BO

AR

D.

10.14 May 2008

RESERVES

Reserves are accounts earmarked for a portion of a fund balance to indicate that it is not available for expenditure. Examples of these are reserves for revolving cash, stores, and prepaid expense. Reserves are also established to designate a portion of the fund equity for a specific future use. Examples of these are restricted program balances and economic uncertainty. Reserves can also be designations by the board.

GASB 54 Fund Balance Reporting

In February 2009, the Governmental Accounting Standards Board issued Statement No. 54 (GASB 54) which significantly changed the categories and terminology used to describe the components of the ending fund balance; what we commonly refer to as Reserves and Designations. The new terminology and categories are effective with the close of fiscal year 2010-11. Districts will close 2010-11 under the old reporting format in the SACS software. Manual entries using the new classification categories will need to be provided to your independent auditor prior to the release of your audited financial reports. Please refer to page 11.5 for information on the new GASB 54 requirement.

1

11.1 August 2012

RESERVE SAMPLES

Account Title

Normal Balance

9711

Reserve for Revolving Cash

Credit

9712 Reserve for Stores Credit 9713 9719

Reserve for Prepaid Expense All Other Nonspendable Assets

Credit Credit

9740 9750 9760

Restricted Balance Stabilization Arrangements Other Commitments

Credit Credit Credit

9780 9789

Other Assignments Reserve for Economic Uncertainties

Credit Credit

9785 Total Reserves/Designations Unavailable Debit

XYZ School District's general ledger has the following balance: Fund (03-00)

9320

Stores

5,000

When the stores physical inventory was taken, the actual stock was valued at $5,500. The following adjustments are needed to the general ledger accounts: Fund

Object

Description

DR

CR

03-00 9320 Stores 500

03-00 4000 Supplies 500

03-00 9785 Total Reserves/Designations 5,500

03-00 9712 Reserve for Stores 5,500

2

11.2 August 2012

XYZ School District's general ledger has the following balance: Fund (03-00)

9789

Reserve for Economic Uncertainty

250,000

The governing board has approved a reduction in reserves for Economic Uncertainty to $200,000. The following adjustments are needed to the general ledger accounts: Fund

Object

Description

DR

CR

03-00

9789

Desg. Economic Uncertainty

50,000

03-00

9785

Total Reserves/Designations

50,000

3

11.3 August 2012


ACCOUNTING SECTION JOURNAL ENTRY(Posting Document)

XYZ School District

L DOCUMENT # J DATE 06-30-XX DISTRICT NUMBER XXI

N ACCOUNT NUMBER

E DEBIT CREDIT REFERENCE FUND-SUB RESRCE-SUB GOAL FUNC-SUB OBJ-SUB SCH LOC COST PJ-YR

1 03-00 XXXX 9785 5,500.00 ESTABLISH RESERVE

2 03-00 XXXX 9712 5,500.00 STORES (9320)

3

4 13-00 XXXX 9785 750.00 ESTABLISH RESERVE

5 13-00 XXXX 9712 750.00 STORES - CAFETERIA FUND (9320)

6

7 67-16 XXXX 9785 10,000.00 ESTABLISH RESERVE

8 67-16 XXXX 9713 10,000.00 PREPAID EXPENSES (9330)

9

10 03-00 XXXX 9785 250,000.00 DESIGNATE FUND BALANCE

11 03-00 XXXX 9789 200,000.00 ECONOMIC UNCERTAINTY

12 03-00 XXXX 9780 50,000.00 LOTTERY

13

14 06-00 XXXX 9785 25,000.00 DESIGNATE FUND BALANCE

15 06-00 XXXX 9740 25,000.00 LEGALLY RESTRICTED PROGRAMS

16

17

PLEASE NOTE: DO NOT EXCEED 18 LINES PER PAGE.EXPLANATION:

TO ESTABLISH RESERVES AND SHOW FUND BALANCE DESIGNATIONS

NOTE: ENTRY #1: OBJECT 9712 MUST EQUAL OBJECT 9320 WITHIN EACH FUND (STORES)

ENTRY #2: OBJECT 9713 MUST EQUAL OBJECT 9330 WITHIN EACH FUND (PREPAID EXPENDITURES)

COUNTY OFFICE USE ONLY

Prepared By: Date: Input date: Approved By:

Deputy Superintendent of Schools

WHITE - SDCOE

GASB 54 – Fund Balance Reporting

In February 2009, the Governmental Accounting Standards Board issued Statement No. 54 (GASB 54), Fund Balance Reporting and

Governmental Fund Type Definitions. This Statement significantly changed the categories and terminology used to describe the components of the ending fund balance. These changes are intended to enhance how fund balance information is reported by establishing new classifications that are easier to understand. GASB 54 also clarifies the definition of some governmental funds. GASB 54 eliminates the reserved/unreserved component of fund balance in favor of a hierarchy of restricted/unrestricted classifications which are based upon the level of spending constraints placed upon the funds. The five classifications are:

Restricted Funds Unrestricted Funds 1. Nonspendable 3. Committed 2. Restricted 4. Assigned

5. Unassigned GASB 54 affects only the Governmental Funds of the school district (SACS Funds 01-60), and is effective the close of fiscal year 2010-11 for audited financial statements as of June 30, 2011.

The CDE letter and related attachments dated January 7, 2011, New

Requirements for Reporting Fund Balance in Governmental Funds, can be found on their website at: http://www.cde.ca.gov/fg/ac/co/.

11.5 June 2012

http://www.cde.ca.gov/fg/ac/co/

New Fund Balance Classifications Nonspendable

Amounts are not in spendable form (i.e. inventory, prepaids, long-term portion of loans receivable).

Legally or contractually required to be maintained intact (i.e. the principal amount of a permanent fund.)

Restricted

Amounts are subject to externally imposed and legally enforceable constraints.

Constraints may be imposed by grantors, creditors, contributors, laws and regulations of other governments; or imposed by law through constitutional provisions or enabling legislation.

Restricted General Fund (Object 9740) Committed

Amounts are subject to internal constraints self-imposed by formal action of the government’s highest level of decision-making authority.

“Formal action” varies by governments. For school districts,

governing board actions taken at a public meeting can vary from a vote, a resolution, or the adoption of a budget.

The amounts cannot be used for any other purpose unless the same type of action is taken to remove or change the constraint.

The constraint for committed fund balances must be imposed no later than June 30th. (The actual amounts can be determined subsequent to that date at year-end closing.)

11.6 June 2012

Assigned

Amounts that the government intends to be used for specific purposes.

Assigned amounts can be established by a) the governing board; or b) a body (budget committee, finance committee, site council, etc.), or official(s) that has been designated by the governing board.

The constraints that are imposed are more easily removed or modified than those classified as committed.

The assignment does not need to be made before the end of the reporting period (June 30th), but rather can be made any time prior to the issuance of the financial statements (at year-end closing).

Unassigned

General Fund only, it is the residual balance that is not restricted, committed or assigned.

All Other Funds, a positive unassigned fund balance is never reported. (Fund 17 exception; discussion to follow)

Deficits in another classification that cannot be eliminated are reported as a negative unassigned fund balance. (Object 9790)

Stabilization Arrangements

Classified as a committed fund balance under new Object Code 9750.

Level of constraint must meet the criteria to be reported as committed.

Circumstances for spending must be both specific and non-

routine in nature; and identified in the formal action that imposes the parameters for spending.

11.7 June 2012

Reserve for Economic Uncertainties

Does not meet the criteria for being classified as a committed fund balance.

Will be classified as unassigned using new Object Code 9789. (Object 9770 is eliminated for fiscal year 2011-12)

Available in the General Fund and in Fund 17, Special Reserve for Other Than Capital Outlay.

11.8 June 2012

GASB 34

Basic Financial Statements – M D & A

In June 1999, the Governmental Accounting Standards Board issued Statement No. 34 (GASB 34) which fundamentally changed the financial reporting model for state and local governments, including school districts. Under GASB 34, the financial statements must include:

Management Discussion and Analysis (MD&A) Government-wide Statements

> Statement of Activities > Statement of Net Assets > Full accrual including depreciation

Fund Statements Notes to the Financial Statements Required Supplementary Information (RSI)

> Budgetary Comparison The requirements of GASB 34 became effective in three phases based on 1998-99 total revenues reported. The implementation dates were as follows:

Phase 1 District Revenue >$100 million FY 2001-02

Phase 2 District Revenue >$10 million FY 2002-03

Phase 3 District Revenue <$10 million FY 2003-04

12.1 May 2011

Fixed Assets Year End Process 1. Update timeline for year-end processes for ordering

and receiving items. 2. Notify sites or departments about the cutoff date in

ordering items. 3. Make sure that all items received were properly

tagged, recorded in the system and sent to their permanent location.

4. Prepare physical count worksheet to be used by

the person/s responsible for doing inventory count. 5. Distribute worksheet to sites/departments along

with inventory procedures. 6. Take the physical inventory. 7. Reconcile inventory from the actual count against

your system and update as necessary. Identify items that were acquired but not recorded; transferred from one location to another; disposed due to being retired, missing or donated; need to be removed from inventory listing due to low value.

8. Prepare a list of items being disposed and items

acquired via donation and send it to the board for approval.

9. Identify items that are inventoried but do not need

to be capitalized. 10. Identify items that need to be depreciated. Tag as

depreciable in your system. 11. Run processes to depreciate your assets.

12. Verify that assets were depreciated properly.

Compare with prior year records.

12.1A May 2011

GASB 34

Step 1: Review Coding Before You Close In the SACS software, go to Reports/ Government-

wide Reporting/ ENTRY. Open and print the tabs called:

o CE001 Data by Function; and o CE001 Data by Object.

Both documents show the same information, just organized differently.

The expenditures shown on these documents

represent what will be capitalized: everything in Function 8500 and everything in Objects 6000-6999.

Cross-reference these expenditures with the

software or spreadsheet the district is using to keep track of capitalized assets. These two records should be exactly the same for the fiscal year.

If something should not be capitalized, change the

coding before you close. When should something be capitalized?

o Above the capitalization threshold- usually $5,000; AND

o Adds value to the improvement and extends the useful life.

o Everything associated with a capital project should be capitalized, including project manager salary, architect fees, inspection fees, etc.

Do not capitalize

o A $25,000 painting project, even though it exceeds the capitalization threshold

o This does not add value to the improvement. It is maintenance and should be coded to Function 8100.

12.2 May 2011

San Diego County

Unaudited Actuals2005/06 Unaudited Actuals

Conversion from Governmental Funds to Governmental ActivitiesConversion Entry - CE001 Data by Function

37 00000 0000000Report ENTRY

California Dept of EducationSACS Financial Reporting Software - 2006.2.1File: ENTRY (Rev 03/17/2005)

By Function

Fund ResourceProjectYear Goal Function Object Value

06 3010 0 1110 1000 6400 74,433.6806 7091 0 1110 1000 6400 28,593.6106 7258 0 1110 1000 6400 16,765.9206 7395 0 1110 1000 6400 9,339.25Total, Instruction (Functions 1000-1999) 129,132.46

Total, Instructional Supervision and Administration (Functions 2000-2999except 2420 and 2700)

0.00

06 7091 0 1110 2420 6400 16,931.50Total, Instructional Library, Media, and Technology (Function 2420) 16,931.50

Total, School Site Administration (Function 2700) 0.00

Total, All Other Pupil Services (Functions 3000-3999 except 3600 and3700)

0.00

Total, Home-to-School Transportation (Function 3600) 0.00

Total, Food Services (Function 3700) 0.00

Total, Ancillary Services (Functions 4000-4999) 0.00

Total, Community Services (Functions 5000-5999) 0.00

Total, Enterprise Activities (Functions 6000-6999) 0.00

Total, All Other General Administration(Functions 7000-7999 except 7700)

0.00

Total, Centralized Data Processing (Function 7700) 0.00

03 0000 0 0000 8200 6400 14,376.7906 8150 0 0000 8100 6400 35,743.8240 0000 0 0000 8100 6400 18,574.87Total, Plant Services (Functions 8000-8999 except 8500) 68,695.48

03 0000 0 0000 8500 2200 42,114.2303 0000 0 0000 8500 3202 287.1603 0000 0 0000 8500 3302 3,162.9103 0000 0 0000 8500 3502 189.4703 0000 0 0000 8500 3602 1,745.8103 0000 0 0000 8500 5900 -21.20

12.3 May 2008

San Diego County


Conversion from Governmental Funds to Governmental ActivitiesConversion Entry - CE001 Data by Function

37 00000 0000000Report ENTRY


By Function


06 6240 0 1110 8500 6200 5,980.0006 9010 0 0000 8500 5800 816.0006 9010 0 0000 8500 6100 76,132.6106 9010 0 0000 8500 6200 77,909.5806 9010 0 0001 8500 5600 9,750.0006 9010 0 0001 8500 6400 10,183.4114 0000 0 0000 8500 4300 15,595.8914 0000 0 0000 8500 5600 135,643.0921 0000 0 0000 8500 4300 2,216.9021 0000 0 0000 8500 4400 156,941.0321 0000 0 0000 8500 5600 95,578.3921 0000 0 0000 8500 5800 186,783.9921 0000 0 0000 8500 5900 237.7921 0000 0 0000 8500 6100 1,691,589.5521 0000 0 0000 8500 6200 224,598.9821 0000 0 0000 8500 6400 100,125.0425 0000 0 0000 8500 2200 18,183.1225 0000 0 0000 8500 3202 118.3425 0000 0 0000 8500 3302 1,370.4125 0000 0 0000 8500 3502 81.8225 0000 0 0000 8500 3602 753.8225 0000 0 0000 8500 4300 2,732.2525 0000 0 0000 8500 4400 21,153.9925 0000 0 0000 8500 5600 11,901.4625 0000 0 0000 8500 5800 23,652.2935 0000 0 0000 8500 4400 829,091.7635 0000 0 0000 8500 5600 132,166.1235 0000 0 0000 8500 5800 862,370.4835 0000 0 0000 8500 6100 1,435,453.3535 0000 0 0000 8500 6200 6,914,569.3035 0000 0 0000 8500 6400 17,560.0840 0000 0 0000 8500 4400 72,396.2840 0000 0 0000 8500 5600 27,000.0040 0000 0 0000 8500 6200 14,665.0040 0000 0 0000 8500 6400 11,950.0049 9010 0 0000 8500 4300 19,020.7549 9010 0 0000 8500 4400 212,397.4949 9010 0 0000 8500 5600 6,830.1649 9010 0 0000 8500 5800 642,694.9449 9010 0 0000 8500 6100 13,628.0049 9010 0 0000 8500 6200 1,283,767.65Total, Facilities Acquisition and Construction (Function 8500) 15,413,069.49

15,627,828.93

12.4 May 2008

San Diego County


Conversion from Governmental Funds to Governmental ActivitiesConversion Entry - CE001 Data by Object

37 00000 0000000Report ENTRY


By Object


Total, Certificated Personnel Salaries (Objects 1000-1999) 0.00

03 0000 0 0000 8500 2200 42,114.2325 0000 0 0000 8500 2200 18,183.12Total, Classified Personnel Salaries (Objects 2000-2999) 60,297.35

03 0000 0 0000 8500 3202 287.1603 0000 0 0000 8500 3302 3,162.9103 0000 0 0000 8500 3502 189.4703 0000 0 0000 8500 3602 1,745.8125 0000 0 0000 8500 3202 118.3425 0000 0 0000 8500 3302 1,370.4125 0000 0 0000 8500 3502 81.8225 0000 0 0000 8500 3602 753.82Total, Employee Benefits (Objects 3000-3999) 7,709.74

14 0000 0 0000 8500 4300 15,595.8921 0000 0 0000 8500 4300 2,216.9025 0000 0 0000 8500 4300 2,732.2549 9010 0 0000 8500 4300 19,020.75Total, Books and Supplies (Objects 4000-4999 except 4400) 39,565.79

21 0000 0 0000 8500 4400 156,941.0325 0000 0 0000 8500 4400 21,153.9935 0000 0 0000 8500 4400 829,091.7640 0000 0 0000 8500 4400 72,396.2849 9010 0 0000 8500 4400 212,397.49Total, Noncapitalized Equipment (Object 4400) 1,291,980.55

03 0000 0 0000 8500 5900 -21.2006 9010 0 0000 8500 5800 816.0006 9010 0 0001 8500 5600 9,750.0014 0000 0 0000 8500 5600 135,643.0921 0000 0 0000 8500 5600 95,578.3921 0000 0 0000 8500 5800 186,783.9921 0000 0 0000 8500 5900 237.7925 0000 0 0000 8500 5600 11,901.4625 0000 0 0000 8500 5800 23,652.2935 0000 0 0000 8500 5600 132,166.1235 0000 0 0000 8500 5800 862,370.4840 0000 0 0000 8500 5600 27,000.0049 9010 0 0000 8500 5600 6,830.1649 9010 0 0000 8500 5800 642,694.94

12.5 May 2008

San Diego County


Conversion from Governmental Funds to Governmental ActivitiesConversion Entry - CE001 Data by Object

37 00000 0000000Report ENTRY


By Object


Total, Services and Other Operating Expenditures (Objects 5000-5999) 2,135,403.51

06 9010 0 0000 8500 6100 76,132.6121 0000 0 0000 8500 6100 1,691,589.5535 0000 0 0000 8500 6100 1,435,453.3549 9010 0 0000 8500 6100 13,628.00Total, Land (Object 6100) 3,216,803.51

Total, Land Improvements (Object 6170) 0.00

06 6240 0 1110 8500 6200 5,980.0006 9010 0 0000 8500 6200 77,909.5821 0000 0 0000 8500 6200 224,598.9835 0000 0 0000 8500 6200 6,914,569.3040 0000 0 0000 8500 6200 14,665.0049 9010 0 0000 8500 6200 1,283,767.65Total, Buildings and Improvement of Buildings (Object 6200) 8,521,490.51

Total, Books and Media for New School Libraries (Object 6300) 0.00

03 0000 0 0000 8200 6400 14,376.7906 3010 0 1110 1000 6400 74,433.6806 7091 0 1110 1000 6400 28,593.6106 7091 0 1110 2420 6400 16,931.5006 7258 0 1110 1000 6400 16,765.9206 7395 0 1110 1000 6400 9,339.2506 8150 0 0000 8100 6400 35,743.8206 9010 0 0001 8500 6400 10,183.4121 0000 0 0000 8500 6400 100,125.0435 0000 0 0000 8500 6400 17,560.0840 0000 0 0000 8100 6400 18,574.8740 0000 0 0000 8500 6400 11,950.00Total, Equipment (Object 6400) 354,577.97

Total, Equipment Replacement (Object 6500) 0.00

15,627,828.93

12.6 May 2008

Step 2: Beginning Balances

Obtain a copy of the district audit for the prior fiscal year.

Review the schedules in the audit showing the ending fund balances for Capital Assets and Long-Term Obligations. These schedules should be in the section called Notes to the Financial Statements.

In the SACS software, go to Reports/ Government-wide Reporting/ ENTRY/ Begin Balance.

Use the ending fund balances from the prior-year audit to fill in the beginning fund balances in the SACS software.

Assets are always debits, depreciation is a credit.

Liabilities are always credits.

12.7 May 2008

San Diego County


Conversion from Governmental Funds to Governmental ActivitiesConversion Entry - Beginning Balances

37 00000 0000000Report ENTRY


Entry BB001 Capital Assets

To record beginning balances for capital assetsand accumulated depreciation relating to generalgovernmental activities.

Object Debit Credit Account Description

9410 45,603,167 Land9420 3,515,710 Land Improvements9425 655,200 Accumulated Depreciation - Land Improvements9430 28,699,052 Buildings9435 5,074,462 Accumulated Depreciation - Buildings9440 3,612,948 Equipment9445 1,648,612 Accumulated Depreciation - Equipment9450 20,142,580 Work In Progress

979Z - 94,195,183 Fund Balance/Net Assets

Total 101,573,457 101,573,457

Entry BB002 Long-Term Liabilities

To record the beginning balances of unmaturedprincipal of long-term liabilities relating to generalgovernmental activities, net of unamortizeddiscount or premium, and deferred charges fordebt issuance costs.

Object Debit Credit Account Description

9330 Prepaid Expense

9661 75,254,683 General Obligation Bonds Payable9662 - State School Building Loan Payable9664 - Other Postemployment Benefits9665 90,267 Compensated Absences Payable9666 26,530,000 COPs Payable9667 1,190,143 Capital Leases Payable9668 - Lease Revenue Bonds Payable9669 - Other General Long-Term Debt

979Z 103,065,093 - Fund Balance/Net Assets

Total 103,065,093 103,065,093

12.8 May 2008

Step 3: Conversion Entries

In the SACS software, go to Reports/ Government-wide Reporting/ ENTRY/ Detail.

SACS automatically extracts data for some of the conversion entries.

SACS automatically performs a default conversion entry for some entries.

Make changes in the User Adjustments section.

See sample conversion entries on the next page.

Instructions for the conversion entries are available in the manual that is downloaded as part of the SACS software.

Key points o The default entry is not always right and

must be changed if needed. o Your district will not use all of the entries. o Look at last year’s conversion entries to get

an idea of which ones apply to your district.

12.9 May 2008

12.10 May 2008

Step 4: Conversion Worksheet

In the SACS software, go to Reports/ Government-wide Reporting/ CNVRT/ Conversion Worksheet.

This worksheet shows how the conversion entries you have done will affect the beginning balances that were entered.

Review this document to ensure that the end result shown in the Statement of Net Assets column is the final result you are expecting.

The worksheet shows which conversion entry numbers apply to each line.

If anything needs to be changed, go back to the ENTRY/ Detail worksheet to make the change.

Click on the Program Revenue-Detail tab. This worksheet distributes your revenue for each program by function. The SACS software uses expenditure data for the program to determine which functions to use.

Sometimes you will see “Unbalanced” in red. In these cases, you need to fix rounding errors or choose a function for the revenue because the software was unable to do this automatically.

REMEMBER TO OPEN AND SAVE the CNVRT worksheet before moving on. Failure to do so will result in inaccurate data in the final reports.

12.11 May 2008

San

Die

go C

ount

Una

udite

d A

ctua

ls20

05/0

6 U

naud

ited

Act

uals

Con

vers

ion

from

Gov

ernm

enta

l Fun

ds to

Gov

ernm

enta

l Act

iviti

esC

onve

rsio

n W

orks

heet

3700

000

0000

000

Rep

ort C

NV

RT

Cal

iforn

ia D

ept o

f Edu

catio

nS

AC

S F

inan

cial

Rep

ortin

g S

oftw

are

- 200

6.2.

1Fi

le: C

NV

RT

(Rev

05/

17/2

0005

)

Con

vers

ion

Entr

ies

Res

ourc

eFu

nctio

nO

bjec

t

Gov

ernm

enta

l Fun

ds,

Cap

ital A

sset

s an

dLo

ng-T

erm

Lia

bilit

ies

Entr

y A

mou

nts

Entr

y N

umbe

rsO

ther

Wor

kshe

etA

djus

tmen

ts *

Stat

emen

t of

Act

iviti

esSt

atem

ent o

f Net

Ass

ets

Ass

ets

Fun

ds 0

1-57

, exc

ept w

here

indi

cate

dC

ash

9110

-914

024

,083

,580

0C

E01

424

,083

,580

Inve

stm

ents

9150

00

CE

014

0R

ecei

vabl

es92

00-9

290

4,12

0,45

10

CE

014,

CE

018

4,12

0,45

1D

ue fr

om O

ther

Fun

ds93

1053

1,63

3(5

31,6

33)

CE

014,

CE

018,

CE

020

0S

tore

s93

2016

1,13

50

CE

014

161,

135

Pre

paid

s93

300

0C

E00

3, C

E01

3, C

E01

40

Oth

er C

urre

nt A

sset

s93

400

0C

E01

40

Land

9410

45,6

03,1

670

CE

001,

CE

004,

CE

005,

CE

011,

CE

014

45,6

03,1

67

Land

Impr

ovem

ents

94

203,

515,

710

0C

E00

1, C

E00

4, C

E00

5,C

E01

1, C

E01

43,

515,

710

Acc

umul

ated

Dep

reci

atio

n - L

and

Impr

ovem

ents

9425

(655

,200

)(1

6,00

6)C

E00

5, C

E01

2, C

E01

4(6

71,2

06)

Bui

ldin

gs94

3028

,699

,052

0C

E00

1, C

E00

4, C

E00

5,C

E01

1, C

E01

428

,699

,052

Acc

umul

ated

Dep

reci

atio

n - B

uild

ings

9435

(5,0

74,4

62)

(784

,566

)C

E00

5, C

E01

2, C

E01

4(5

,859

,028

)

Equ

ipm

ent

9440

3,61

2,94

835

4,57

8C

E00

1, C

E00

4, C

E00

5,C

E01

1, C

E01

43,

967,

526

Acc

umul

ated

Dep

reci

atio

n - E

quip

men

t94

45(1

,648

,612

)(3

11,5

60)

CE

005,

CE

012,

CE

014

(1,9

60,1

72)

Wor

k in

Pro

gres

s94

5020

,142

,580

13,7

27,5

11C

E00

1, C

E00

4, C

E00

5,C

E01

1, C

E01

433

,870

,091

Liab

ilitie

s

Acc

ount

s P

ayab

le a

nd O

ther

Cur

rent

Liab

ilitie

s95

00-9

599,

962

02,

236,

413

2,20

2,94

0C

E00

8, C

E01

4, C

E01

84,

439,

353

Due

to O

ther

Fun

ds96

1053

1,63

3(5

31,6

33)

CE

014,

CE

018,

CE

020

0C

urre

nt L

oans

9640

00

Def

erre

d R

even

ue96

501,

286,

577

0C

E00

6, C

E00

7, C

E01

41,

286,

577

Gen

eral

Obl

igat

ion

Bon

ds P

ayab

le96

6175

,254

,683

(239

,519

)C

E00

2, C

E00

3, C

E00

8,C

E01

375

,015

,164

Sta

te S

choo

l Bui

ldin

g Lo

an P

ayab

le96

620

0C

E00

2, C

E00

3, C

E01

30

Oth

er P

oste

mpl

oym

ent B

enef

its96

640

420,

000

CE

021

420,

000

Com

pens

ated

Abs

ence

s P

ayab

le96

6590

,267

84,1

46C

E00

9, C

E01

417

4,41

3

CO

Ps

Pay

able

9666

26,5

30,0

00(3

45,0

00)

CE

002,

CE

003,

CE

013,

CE

014

26,1

85,0

00

Cap

ital L

ease

s P

ayab

le96

671,

190,

143

(235

,282

)C

E00

2, C

E00

3, C

E01

3,C

E01

495

4,86

1

Leas

e R

even

ue B

onds

Pay

able

9668

00

CE

002,

CE

003,

CE

013,

CE

014

0

Oth

er G

ener

al L

ong-

Term

Deb

t96

690

5,00

0,00

0C

E00

2, C

E00

3, C

E01

0,C

E01

3, C

E01

4, C

E02

25,

000,

000

Fund

Bal

ance

/ N

et A

sset

s97

9Z15

,972

,266

6,08

2,67

20

22,0

54,9

38

12.12 May 2008

San

Die

go C

ount

y

Una

udite

d A

ctua

ls20

05/0

6 U

naud

ited

Act

uals

Con

vers

ion

from

Gov

ernm

enta

l Fun

ds to

Gov

ernm

enta

l Act

iviti

esId

entif

icat

ion

of P

rogr

am R

even

ues

by F

unct

ion

Det

ail

3700

000

0000

000

Rep

ort C

NV

RT

Cal

iforn

ia D

ept o

f Edu

catio

nS

AC

S F

inan

cial

Rep

ortin

g S

oftw

are

- 200

6.2.

1Fi

le: C

NV

RT

(Rev

04/

12/2

005)

Ope

ratin

g G

rant

s an

d C

ontr

ibut

ions

: Gov

ernm

enta

l Act

iviti

esE

xtra

cted

exp

endi

ture

s by

func

tion,

def

ault

iden

tific

atio

n of

pro

gram

reve

nues

by

func

tion,

and

use

r adj

ustm

enE

xtra

cted

exp

endi

ture

s by

func

tion,

def

ault

iden

tific

atio

n of

pro

gram

reve

nues

by

func

tion,

and

use

r adj

ustm

en

Fund

s R

esou

rce

Pro

gram

Rev

enue

s by

Res

ourc

eFu

nctio

n:1000

2100

2420

2700

3600

3700

3900

4000

5000

6000

7200

7700

8100

8500

9000

Tota

l

01-5

7 3

010

NC

LB: T

itle

I, P

art A

, Bas

ic G

rant

s Lo

w

1,75

7,72

2E

xpen

ditu

res

by fu

nctio

n

50

7,18

9

16

6,24

1

32

5,78

7

58

9,34

5

-

-

7

3,40

2

-

-

-

9

2,89

7

-

2,

861

-

-

1,

757,

722

Per

cent

age

of to

tal

28.8

5490

%9.

4577

5%18

.534

61%

33.5

2891

%4.

1759

7%5.

2850

8%0.

1627

7%99

.999

99%

Def

ault

reve

nue

by fu

nctio

n

50

7,18

9

16

6,24

1

32

5,78

7

58

9,34

5

-

-

7

3,40

2

-

-

-

9

2,89

7

-

2,

861

-

-

1,

757,

722

Use

r adj

ustm

ents

-A

djus

ted

reve

nue

by fu

nctio

n

50

7,18

9

16

6,24

1

32

5,78

7

58

9,34

5

-

-

73,4

02

-

-

-

92,8

97

-

2,8

61

-

-

1,75

7,72

2

01-5

7 3

030

NC

LB: T

itle

I, P

art B

, Rea

ding

Firs

t Pr

671

,797

Exp

endi

ture

s by

func

tion

510,

777

115,

805

-

2

2,49

6

-

-

-

-

-

-

22,

718

-

-

-

-

671,

796

Per

cent

age

of to

tal

76.0

3156

%17

.238

12%

3.34

864%

3.38

168%

100.

0000

0%D

efau

lt re

venu

e by

func

tion

510,

778

115,

805

-

2

2,49

6

-

-

-

-

-

-

22,

718

-

-

-

-

671,

797

Use

r adj

ustm

ents

-A

djus

ted

reve

nue

by fu

nctio

n

51

0,77

8

11

5,80

5

-

22,4

96

-

-

-

-

-

-

22,7

18

-

-

-

-

67

1,79

7

01-5

7 3

105

NC

LB: T

itle

I, E

ven

Sta

rt Fa

mily

Lite

ra

2

03,4

89E

xpen

ditu

res

by fu

nctio

n

85

7

20

2,63

2

-

-

-

-

-

-

-

-

-

-

-

-

-

20

3,48

9P

erce

ntag

e of

tota

l0.

4211

5%99

.578

85%

100.

0000

0%D

efau

lt re

venu

e by

func

tion

857

202,

632

-

-

-

-

-

-

-

-

-

-

-

-

-

203,

489

Use

r adj

ustm

ents

-A

djus

ted

reve

nue

by fu

nctio

n

8

57

20

2,63

2

-

-

-

-

-

-

-

-

-

-

-

-

-

20

3,48

9

01-5

7 3

175

NC

LB: T

itle

I, P

art A

, Pro

gram

Impr

ov

86,6

68E

xpen

ditu

res

by fu

nctio

n

8

2,08

8

-

-

-

-

-

-

-

-

-

4,58

1

-

-

-

-

8

6,66

9P

erce

ntag

e of

tota

l94

.714

37%

5.28

563%

100.

0000

0%D

efau

lt re

venu

e by

func

tion

82,

087

-

-

-

-

-

-

-

-

-

4,

581

-

-

-

-

86,

668

Use

r adj

ustm

ents

-A

djus

ted

reve

nue

by fu

nctio

n

82,0

87

-

-

-

-

-

-

-

-

-

4,5

81

-

-

-

-

86,6

68

01-5

7 3

310

Spe

cial

Ed:

IDE

A B

asic

Loc

al A

ssis

tan

755,

586

Exp

endi

ture

s by

func

tion

342,

369

88,

474

-

-

-

-

284,

810

-

-

-

39,

933

-

-

-

-

755,

586

Per

cent

age

of to

tal

45.3

1172

%11

.709

32%

37.6

9392

%5.

2850

4%10

0.00

000%

Def

ault

reve

nue

by fu

nctio

n

34

2,36

9

8

8,47

4

-

-

-

-

28

4,81

0

-

-

-

3

9,93

3

-

-

-

-

75

5,58

6U

ser a

djus

tmen

ts

-

Adj

uste

d re

venu

e by

func

tion

342,

369

88

,474

-

-

-

-

284,

810

-

-

-

39

,933

-

-

-

-

755,

586

01-5

7 3

315

Spe

cial

Ed:

IDE

A P

resc

hool

Gra

nts,

P

18,2

35E

xpen

ditu

res

by fu

nctio

n

1

7,27

1

-

-

-

-

-

-

-

-

-

96

4

-

-

-

-

1

8,23

5P

erce

ntag

e of

tota

l94

.713

46%

5.28

654%

100.

0000

0%D

efau

lt re

venu

e by

func

tion

17,

271

-

-

-

-

-

-

-

-

-

964

-

-

-

-

18,

235

Use

r adj

ustm

ents

-A

djus

ted

reve

nue

by fu

nctio

n

17,2

71

-

-

-

-

-

-

-

-

-

9

64

-

-

-

-

18,2

35

01-5

7 3

320

Spe

cial

Ed:

IDE

A P

resc

hool

Loc

al E

nt

29,8

24E

xpen

ditu

res

by fu

nctio

n

2

8,24

8

-

-

-

-

-

-

-

-

-

1,57

6

-

-

-

-

2

9,82

4P

erce

ntag

e of

tota

l94

.715

67%

5.28

433%

100.

0000

0%D

efau

lt re

venu

e by

func

tion

28,

248

-

-

-

-

-

-

-

-

-

1,

576

-

-

-

-

29,

824

Use

r adj

ustm

ents

-A

djus

ted

reve

nue

by fu

nctio

n

28,2

48

-

-

-

-

-

-

-

-

-

1,5

76

-

-

-

-

29,8

24

01-5

7 3

340

Spe

cial

Ed:

IDE

A L

ocal

Sta

ff D

evel

opm

1

,626

Exp

endi

ture

s by

func

tion

1,

540

-

-

-

-

-

-

-

-

-

86

-

-

-

-

1,

626

Per

cent

age

of to

tal

94.7

1095

%5.

2890

5%10

0.00

000%

Def

ault

reve

nue

by fu

nctio

n

1,54

0

-

-

-

-

-

-

-

-

-

86

-

-

-

-

1,62

6U

ser a

djus

tmen

ts

-

Adj

uste

d re

venu

e by

func

tion

1

,540

-

-

-

-

-

-

-

-

-

86

-

-

-

-

1

,626

01-5

7 3

345

Spe

cial

Ed:

IDE

A P

resc

hool

Sta

ff D

ev

156

Exp

endi

ture

s by

func

tion

148

-

-

-

-

-

-

-

-

-

8

-

-

-

-

156

Per

cent

age

of to

tal

94.8

7179

%5.

1282

1%10

0.00

000%

Def

ault

reve

nue

by fu

nctio

n

14

8

-

-

-

-

-

-

-

-

-

8

-

-

-

-

15

6U

ser a

djus

tmen

ts

-

Adj

uste

d re

venu

e by

func

tion

148

-

-

-

-

-

-

-

-

-

8

-

-

-

-

1

56

01-5

7 3

360

Spe

cial

Ed:

IDE

A L

ow-In

cide

nce

Ent

it

439

Exp

endi

ture

s by

func

tion

416

-

-

-

-

-

-

-

-

-

23

-

-

-

-

439

Per

cent

age

of to

tal

94.7

6082

%5.

2391

8%10

0.00

000%

Def

ault

reve

nue

by fu

nctio

n

41

6

-

-

-

-

-

-

-

-

-

23

-

-

-

-

43

9U

ser a

djus

tmen

ts

-

Adj

uste

d re

venu

e by

func

tion

416

-

-

-

-

-

-

-

-

-

23

-

-

-

-

439

01-5

7 3

710

NC

LB: T

itle

IV, P

art A

, Dru

g-Fr

ee S

ch

40,7

66E

xpen

ditu

res

by fu

nctio

n

2

1,79

5

-

-

1

4,38

4

-

-

-

-

-

-

2,

155

-

2,43

2

-

-

4

0,76

6P

erce

ntag

e of

tota

l53

.463

67%

35.2

8431

%5.

2862

7%5.

9657

6%10

0.00

001%

Def

ault

reve

nue

by fu

nctio

n

2

1,79

5

-

-

1

4,38

4

-

-

-

-

-

-

2,

155

-

2,43

2

-

-

4

0,76

6U

ser a

djus

tmen

ts

-

Adj

uste

d re

venu

e by

func

tion

21

,795

-

-

14

,384

-

-

-

-

-

-

2

,155

-

2

,432

-

-

40

,766

01-5

7 4

035

NC

LB: T

itle

II, P

art A

, Tea

cher

Qua

lity

355

,498

Exp

endi

ture

s by

func

tion

107,

916

225,

516

-

2,97

9

-

-

85

-

-

-

1

8,78

8

-

215

-

-

355,

499

Per

cent

age

of to

tal

30.3

5620

%63

.436

47%

0.83

798%

0.02

391%

5.28

497%

0.06

048%

100.

0000

1%D

efau

lt re

venu

e by

func

tion

107,

916

225,

515

-

2,97

9

-

-

85

-

-

-

1

8,78

8

-

215

-

-

355,

498

Use

r adj

ustm

ents

-

12.13 May 2008

Step 5: Statement of Net Assets and Statement of Net Activities

In the SACS software, go to Reports/ Government-wide Reporting/ GSNA.

Verify that the information on the Government-wide Statement of Net Assets matches what is shown on the Conversion Worksheet.

Distribute long-term liabilities due within one year and due in more than one year.

Distribute Net Assets into the amount restricted for certain categories or unrestricted.

Open the ASSET and DEBT forms available under Forms/ Supplementals.

Ensure that the information on the ASSET and DEBT forms match both the Beginning Balances and the final result shown in the GSNA.

In the SACS software, go to Reports/ Government-wide Reporting/ GSA.

This document is called Government-wide Statement of Activities. It summarizes program revenues by function.

Information is obtained from the Program Revenue- Detail worksheet. No data entry is permitted.

12.14 May 2008

San Diego County


Government-wide Statement of Net Assets37 00000 0000000

Report GSNA

California Dept of EducationSACS Financial Reporting Software - 2006.2.1File: GSNA (Rev 06/15/2005)

Governmental Business-typeActivities Activities Total

AssetsCash 24,083,580 0 24,083,580Investments 0 0 0Receivables 4,120,451 0 4,120,451Due from (to) other funds 0 0 0Stores 161,135 0 161,135Prepaid expenses 0 0 0Other current assets 0 0 0Capital assets:

Land 45,603,167 0 45,603,167Land Improvements 3,515,710 0 3,515,710Buildings 28,699,052 0 28,699,052Equipment 3,967,526 0 3,967,526Work in progress 33,870,091 0 33,870,091

Less accumulated depreciation (8,490,406) 0 (8,490,406)Total assets 135,530,306 0 135,530,306

LiabilitiesAccounts payable and other current liabilities 4,439,353 0 4,439,353Current loans 0 0 0Deferred revenue 1,286,577 0 1,286,577Long-term liabilities: 107,749,438 0 107,749,438

Due within one year 1,697,598 1,697,598Due in more than one year 106,051,840 106,051,840

Total liabilities 113,475,368 0 113,475,368

Net AssetsInvested in capital assets, net of related debt 9,079,257 9,079,257Restricted for:

Capital projects 3,601,664 3,601,664Debt service 2,432,572 2,432,572Educational programs 6,548,125 6,548,125Other purposes (expendable) 0 0Other purposes (nonexpendable) 0 0

Unrestricted 393,320 393,320Total net assets 22,054,938 0 22,054,938

12.15 May 2008

San

Die

go C

ount

y

Una

udite

d A

ctua

ls20

05/0

6 U

naud

ited

Act

uals

Sch

edul

e of

Cap

ital A

sset

s37

0000

0 00

0000

0Fo

rm A

SS

ET

Cal

iforn

ia D

ept o

f Edu

catio

nS

AC

S F

inan

cial

Rep

ortin

g S

oftw

are

- 200

6.2.

1Fi

le: A

SS

ET

(Rev

05/

04/2

005)

Una

udite

d B

alan

ce

July

1

Aud

itA

djus

tmen

ts/

Res

tate

men

ts

Aud

ited

Bal

ance

Jul

y 1

Incr

ease

sD

ecre

ases

Endi

ng B

alan

ceJu

ne 3

0

Gov

ernm

enta

l Act

iviti

es:

Cap

ital a

sset

s no

t bei

ng d

epre

ciat

ed:

La

nd45

,603

,167

.20

(0.2

0)45

,603

,167

.00

0.00

45,6

03,1

67.0

0

Wor

k in

Pro

gres

s12

,553

,104

.29

7,58

9,47

5.71

20,1

42,5

80.0

013

,727

,511

.00

33,8

70,0

91.0

0

Tot

al c

apita

l ass

ets

not b

eing

dep

reci

ated

58,1

56,2

71.4

97,

589,

475.

5165

,745

,747

.00

13,7

27,5

11.0

00.

0079

,473

,258

.00

Cap

ital a

sset

s be

ing

depr

ecia

ted:

La

nd Im

prov

emen

ts3,

515,

710.

150.

003,

515,

710.

150.

003,

515,

710.

15

Bui

ldin

gs28

,954

,418

.00

(255

,366

.00)

28,6

99,0

52.0

00.

000.

0028

,699

,052

.00

E

quip

men

t3,

660,

605.

03(4

7,65

7.00

)3,

612,

948.

0335

4,57

7.97

0.00

3,96

7,52

6.00

T

otal

cap

ital a

sset

s be

ing

depr

ecia

ted

36,1

30,7

33.1

8(3

03,0

23.0

0)35

,827

,710

.18

354,

577.

970.

0036

,182

,288

.15

A

ccum

ulat

ed D

epre

ciat

ion

for:

L

and

Impr

ovem

ents

(699

,960

.00)

44,7

60.0

0(6

55,2

00.0

0)(1

6,00

6.00

)(6

71,2

06.0

0)

Bui

ldin

gs(6

,637

,854

.00)

1,56

3,39

2.00

(5,0

74,4

62.0

0)(7

84,5

66.0

0)(5

,859

,028

.00)

E

quip

men

t(1

,660

,109

.00)

11,4

97.0

0(1

,648

,612

.00)

(311

,560

.00)

(1,9

60,1

72.0

0)

T

otal

acc

umul

ated

dep

reci

atio

n(8

,997

,923

.00)

1,61

9,64

9.00

(7,3

78,2

74.0

0)(1

,112

,132

.00)

0.00

(8,4

90,4

06.0

0)

T

otal

cap

ital a

sset

s be

ing

depr

ecia

ted,

net

27,1

32,8

10.1

81,

316,

626.

0028

,449

,436

.18

(757

,554

.03)

0.00

27,6

91,8

82.1

5G

over

nmen

tal a

ctiv

ity c

apita

l ass

ets,

net

85,2

89,0

81.6

78,

906,

101.

5194

,195

,183

.18

12,9

69,9

56.9

70.

0010

7,16

5,14

0.15

Bus

ines

s-Ty

pe A

ctiv

ities

:C

apita

l ass

ets

not b

eing

dep

reci

ated

:

Land

0.00

0.00

W

ork

in P

rogr

ess

0.00

0.00

T

otal

cap

ital a

sset

s no

t bei

ng d

epre

ciat

ed0.

000.

000.

000.

000.

000.

00C

apita

l ass

ets

bein

g de

prec

iate

d:

Land

Impr

ovem

ents

0.00

0.00

B

uild

ings

0.00

0.00

E

quip

men

t0.

000.

00

Tot

al c

apita

l ass

ets

bein

g de

prec

iate

d0.

000.

000.

000.

000.

000.

00

Acc

umul

ated

Dep

reci

atio

n fo

r:

Lan

d Im

prov

emen

ts0.

000.

00

Bui

ldin

gs0.

000.

00

Equ

ipm

ent

0.00

0.00

Tot

al a

ccum

ulat

ed d

epre

ciat

ion

0.00

0.00

0.00

0.00

0.00

0.00

Tot

al c

apita

l ass

ets

bein

g de

prec

iate

d, n

et0.

000.

000.

000.

000.

000.

00B

usin

ess-

type

act

ivity

cap

ital a

sset

s, n

et0.

000.

000.

000.

000.

000.

00

12.16 May 2008

12.17 May 2008

San Diego County


Government-wide Statement of Activities37 00000 0000000

Report GSA

California Dept of EducationSACS Financial Reporting Software - 2006.2.1File: GSA (Rev 06/22/2005)

Net (Expense) Revenue andProgram Revenues Changes in Net Assets

Operating CapitalCharges for Grants and Grants and Governmental Business-type

Functions Expenses Services Contributions Contributions Activities Activities TotalGovernmental activities

Instruction 28,418,327 34,533 7,877,397 156,050 (20,350,347) (20,350,347)Instruction-related services:

Instructional supervision and administration 1,753,368 0 1,172,804 0 (580,564) (580,564)Instructional library, media and technology 387,219 0 482,903 0 95,684 95,684School site administration 3,414,099 5,099 940,591 0 (2,468,409) (2,468,409)

Pupil services:Home-to-school transportation 612,195 0 114,417 0 (497,778) (497,778)Food services 1,757,412 120,092 1,682,216 0 44,896 44,896All other pupil services 1,817,264 0 1,137,077 0 (680,187) (680,187)

General administration:Centralized data processing 383,450 0 0 0 (383,450) (383,450)All other general administration 2,251,032 8,743 635,334 0 (1,606,955) (1,606,955)

Plant services 3,977,779 2,353 608,684 0 (3,366,742) (3,366,742)Ancillary services 0 0 0 0 0 0Community services 63 0 0 0 (63) (63)Enterprise activities 0 0 0 0 0 0Interest on long-term debt 4,757,560 (4,757,560) (4,757,560)Other outgo 0 0 289,267 0 289,267 289,267Depreciation (unallocated)* 1,112,132 (1,112,132) (1,112,132)

Business-type activitiesInstruction 0 0 0 0 0 0Instruction-related services:

Instructional supervision and administration 0 0 0 0 0 0Instructional library, media and technology 0 0 0 0 0 0School site administration 0 0 0 0 0 0

Pupil services:Home-to-school transportation 0 0 0 0 0 0Food services 0 0 0 0 0 0All other pupil services 0 0 0 0 0 0

General administration:Centralized data processing 0 0 0 0 0 0All other general administration 0 0 0 0 0 0

Plant services 0 0 0 0 0 0Ancillary services 0 0 0 0 0 0Community services 0 0 0 0 0 0Enterprise activities 0 0 0 0 0 0Interest on long-term debt 0 0 0Other outgo 0 0 0 0 0 0

Total expenses 50,641,900 170,820 14,940,690 156,050 (35,374,340) 0 (35,374,340)

General revenues: Taxes and subventions: Taxes levied for general purposes 11,122,556 0 11,122,556 Taxes levied for debt service 2,959,384 0 2,959,384 Taxes levied for other specific purposes 2,007,893 0 2,007,893 Federal and state aid not restricted to specific purposes 16,813,698 0 16,813,698 Interest and investment earnings 641,205 0 641,205 Interagency revenues 0 0 0 Miscellaneous 425,345 0 425,345Special and extraordinary items 0 0 0Internal transfers 0 0 0

Total general revenues, special and extraordinary items, and transfers 33,970,081 0 33,970,081

Change in net assets (1,404,259) 0 (1,404,259)

Net assets beginning 23,459,197 0 23,459,197Net assets ending 22,054,938 0 22,054,938

*This amount excludes depreciation that is included in the direct expenses of various programs.

12.18 May 2008

Step 6: Management Discussion & Analysis

The Management Discussion & Analysis (MD&A) provides a narrative introduction and analysis of the financial statements. This will be included in your final audit.

Compare current-year to prior year.

Provide an analysis of the district’s overall financial position.

Provide analysis of individual funds.

Provide an analysis of budget to actual results.

Provide a description of capital asset and long-term debt activity.

Charts and graphs are encouraged.

Provide a description of known facts, conditions, or decisions expected to have a significant effect on financial position such as declining enrollment, state budget cuts, opening new schools, etc.

12.19 May 2008

GASB 45

Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions

In June 2004, the Governmental Accounting Standards Board issued Statement No. 45 (GASB 45) which establishes standards for governmental employers to measure and report their costs and obligation relating to postemployment benefits other than pensions. These costs are called Other Post-Employment Benefits (OPEB). Examples include health benefits, life insurance, legal services, or other benefits. The requirements of GASB 45 became effective in three phases based on 1998-99 total revenues reported. As of 2009-10, all districts must do full implementation of GASB 45. The implementation dates are as follows: Phase 1 District Revenue >$100 million

FY 2007-08 Phase 2 District Revenue >$10 million

FY 2008-09 Phase 3 District Revenue <$10 million

FY 2009-10

This section describes the accounting entries that need to be done by school districts for GASB 45. There are two options discussed in this manual:

Option 1: Performing manual entries at the end of the fiscal year. An online video training for Option 1 is available at: http://www.sdcoe.net/business2/dfs/?loc=gasb45

Option 2: Using the Payroll System throughout the fiscal year

12.2.1 May 2011

GASB 45 Key Concepts

Present Value of Projected Benefits (PVPB): This is the total projected costs to finance benefits payable in the future based upon a members’ past service through the valuation date, and their future service.

Annual Required Contribution (ARC): This is the level of

employer contribution required on a sustained ongoing basis to systematically fund the Normal Cost and the UAAL. It is the amount needed to pay benefits as they come due plus amortize the UAAL. Once a school district is in full implementation of GASB 45, costs must be allocated in the same proportions as the components of the ARC, even if the district is not fully funding the ARC.

Unfunded Actuarial Accrued Liability (UAAL): This is the unfunded portion of the PVPB which represents the value of OPEB benefits already earned in exchange for an employee’s past service.

Active Employees: The UAAL Active cost should be charged to Objects 3751 and 3752 or if unduly burdensome to the programs, to Objects 3701 and 3702.

Retired Employees: The UAAL Retiree cost must be charged to Objects 3701 and 3702.

Normal Cost: This is the portion of the PVPB to be allocated each year which represents the cost for OPEB benefits being earned by active employees in exchange for their services now. The normal cost must be charged to Object 3751 and 3752.

Objects 3701 and 3702 (OPEB Allocated): Allocated costs must be distributed proportionally based on the amount of salaries in every combination of fund, goal, and function.

Objects 3751 and 3752 (OPEB Active Employees): A flat dollar amount per FTE must be direct charged proportionally based on the amount of FTE in every combination of fund, goal, and function.

For more information on GASB 45 requirements, see: http://www.cde.ca.gov/fg/ac/co/documents/gasb45opeb.doc

12.2.2 May 2011

OPTION 1 Manually Allocating Retiree Benefit Costs at Year-End Closing

Districts Fully Implementing GASB 45

1. Obtain Information from the Actuarial Report

a. Find the Annual Required Contribution in your district’s actuarial study. It should be broken down into two components: Normal Cost and Amortization of the Unfunded Actuarial Accrued Liability (UAAL). Enter these amounts and determine the percentage of the total as shown below:

Annual Required Contribution (ARC)

Normal Cost $1,728,703 43.82%

Amortization of UAAL $2,216,447 56.18%

Annual Required Contribution $3,945,150 100.00%

b. The UAAL needs to be broken out into two components: active employees

and retirees. This is shown in the section of the report that shows the Actuarial Accrued Liability (AAL). Enter these amounts and determine the percentage of the total as shown below:

Actuarial Accrued Liability (AAL)

Actives $27,836,912 79.57%

Retirees $7,146,016 20.43%

Total AAL $34,982,928 100.00%

c. The percentages for the AAL need to be applied to the Amortized UAAL of

$2,216,447 as shown below:

Breakdown of UAAL

Actives $1,763,627 79.57%

Retirees $452,820 20.43%

Total Amortized UAAL $2,216,447 100.00%

d. Incorporate the dollar amounts for the UAAL into a final chart breaking

down the components of the ARC as shown below:

Annual Required Contribution (ARC)

Normal Cost $1,728,703 43.82%

UAAL Actives $1,763,627 44.70%

UAAL Retirees $452,820 11.48%

Annual Required Contribution $3,945,150 100.00%

e. Actual retiree benefit costs must be allocated according to the

percentages created in Step 1d. Districts must use the following objects: i. Normal Cost: Objects 3751, 3752 ii. UAAL Actives: Either Objects 3751,3752 or 3701, 3702 iii. UAAL Retirees: Objects 3701, 3702

12.2.3 May 2011

2. Download data from FIS and import it into Microsoft Excel.

a. Go to EXPINQ and use the File function to create a file for all funds,

objects 1000-2999.

b. Click on the DNLOAD hyperlink to find your file and then save it.

c. Open Excel and import the file into Excel. Start the import at Row 8 so that you will eliminate unnecessary data. Make sure that everything is formatted as text except for the dollar amounts and the Object Code. Otherwise, an account called 0000 will show up as 0.

d. You will have a table that looks like this:

3. Create three new fields called “Fund”, “Goal Function”, and “Salary Type” as

shown below. Instructions for formulas for these fields will follow:

P Q R

Fund Goal Function Salary Type

03 00002420 Certificated

4. If you would like to charge everything in the General Fund to Fund 03, then

create a new fund field that classifies anything in Fund 06 as Fund 03: =If(A2=”06”,”03”,A2)

5. Create a new column called Goal Function.

a. Create a formula that combines the goal and function field. b. The formula should use the “&” symbol instead of the “+” symbol like this:

=E2&F2. c. The result will look like this: 00002420.

6. Create a new column called Salary Type to distinguish between certificated and

classified salaries.

a. Create a lookup table like this:

T U 2 1000 Certificated 3 2000 Classified

b. In the Salary Type column, the formula should look like this:

=LOOKUP(H2(this is a cell reference for the object code),$T$2:$T$3,$U$2:$U$3).

A B C D E F G H I J K L M N O

Fund SubFund Res SubRes Goal Func SubFunc Objt SubObjt Sch Budget Trans Encumb Bal Object Description

03 00 0000 000 0000 2420 000 1200 001 262 52,729.00 52,728.67 0 0.33 MONTHLY PUPIL SUPPORT SAL

12.2.4 May 2011

c. If the formula produces a result of “#N/A”, change the object column to

number format. This will only be a problem if you originally formatted the Object field as text.

d. This will assign Certificated to all account strings with objects 1000-1999

and Classified to all account strings with objects 2000-2999.

e. Be sure to save the file as Excel and change the name on the worksheet tab before proceeding.

7. Create a Pivot Table in a new worksheet with “Fund” and "Goal Function" for

Rows, "Salary Type" for Columns, and "Trans" for Data. This will add up all the salaries for a particular combination of fund, goal, and function. The pivot table will look like this:

Sum of Trans Salary Type

Fund2 Goal Function Certificated Classified Grand Total

03 00002100 1,711,512.58 427,214.81 2,138,727.39

00002140 840,801.83 224.19 841,026.02

00002420 365,641.09 650,412.97 1,016,054.06

00002490 300.00 480.00 780.00

00002495 7,799.79 15,554.40 23,354.19

00002700 4,513,164.67 3,410,104.26 7,923,268.93

8. Create Cost Allocation for Objects 3701 and 3702

a. Copy the pivot table and use paste special to paste the table into a new

worksheet. Be sure to pick the option to paste “values and number formats.”

b. Create two new columns to calculate the percentage certificated and

percentage classified salaries of the total salaries for the whole district.

Goal Function Certificated Classified Total % Certificated % Classified

00002100 1,711,512.58 427,214.81 2,138,727.39 1.35% 0.34%

00002140 840,801.83 224.19 841,026.02 0.66% 0.00%

c. Determine the percentage of your total costs that will be charged to 3701

and 3702 based on the distribution of the ARC determined in Step 1d and 1e. In the example, the district chooses to charge UAAL Actives (44.70%) and UAAL Retirees (11.48%) to 3701 and 3702 for a total of 56.18%.

d. Figure out the total that was charged to Objects 3701 and 3702

throughout the year and multiply it by the percentage of the ARC determined in Step 8c. In this example: $1,026,702.27 in retiree benefit costs multiplied by 56.18%= $576,817.40

12.2.5 May 2011

e. Create two new columns called 3701 and 3702. Use the percentages that have been calculated in Step 8b to distribute the amount determined in Step 8d to objects 3701 and 3702 to each fund goal function combination as shown below:

Fund Goal Function 3701 3702 Total

03 00002100 7,759.72 1,936.92 9,696.64

03 00002140 3,812.06 1.02 3,813.07

9. Download Data from the Payroll System

a. Download the file called OPEBFILE from payroll and import it into

Microsoft Excel (Extract 21 or 71). Make sure that all the fields are formatted as text.

b. Clean up the data

i. Add column headings. See the list of fields on page 12.2.16. ii. Eliminate data that you will not need such as social security

number, etc. iii. The account code will appear in one field. Use the “text to columns”

feature to break the account code into its components. Make sure that all the account fields are formatted as text except for the Object Code field.

c. Determine which employees are eligible for OPEB.

i. You can do this on the payroll system before you start by using the OPEB Flag field.

ii. Or you can use the OPEB Flag once you have downloaded the data from payroll by changing it from “N” to “Y.”

iii. To determine whether an employee is eligible for OPEB, you can look at the bargaining group or other applicable criteria.

10. Create four new fields called “Fund”, “Goal Function,” “Salary Type,” and “FTE”

a. Use the same instructions as shown in Steps 4, 5 and 6 for the Fund, Goal

Function, and Salary Type fields.

b. For the FTE field, make sure that FTE is only calculated for eligible employees. Take the employee’s percentage distribution into account when determining FTE. If an employee is charged equally to two accounts, you should only calculate .5 FTE for each account.

11. Create a Pivot Table in a new worksheet with “Fund” and "Goal Function" for

Rows, "Salary Type" for Columns, and "FTE" for Data. This will add up all the FTE for a particular combination of fund, goal, and function. The pivot table will look like this:

12.2.6 May 2011

Sum of FTE Salary Type

Fund Goal Function Certificated Classified Grand Total

03‐00 00002100 17.33 11.5 28.83

00002140 12.95 12.95

00002420 4.17 26 30.17

00002700 48.5 107.56 156.06

00003110 29.3 1 30.3

12. Create FTE Distribution to Direct Charge Costs to Objects 3751 and 3752

a. Copy the pivot table and use paste special to paste the table into a new

worksheet. Be sure to pick the option to paste “values and number formats.”

b. Determine the percentage of your total costs that will be charged to 3751

and 3752 based on the distribution of the ARC determined in Step 1d and 1e. In the example, the district chooses to charge only the Normal Cost (43.82%) to Objects 3751, 3752.

c. Figure out the total that was charged to Objects 3701 and 3702

throughout the year and multiply it by the percentage of the ARC determined in Step 12b. In this example: $1,026,702.27 in retiree benefit costs multiplied by 43.82%= $449,884.87

d. Determine the amount to charge to each FTE by dividing the amount in

Step 12c by the total FTE. In this case $449,884.87 divided by 2,373= $189.58.

e. Create two new columns for Objects 3751 and 3752. Multiply the FTE on

each line for certificated and classified staff by the dollar amount per FTE determined in Step 12d as shown below:

Fund Goal Function Certificated FTE Classified FTE Total FTE 3751 3752

03‐00 00002100 17.33 11.5 28.83 $3,285.42 $2,180.17

03‐00 00002140 12.95 12.95 $2,455.06 $0.00

13. Write a journal entry that credits the accounts you initially used to charge 3701

and 3702 and debits 3701, 3702, 3751 and 3752 using the new distribution you have created in Steps and 8 and 12. You will need to use a due to due from for any transfers between funds if this is done after June 30th.

12.2.7 May 2011

ACCOUNT NUMBER DEBIT CREDIT REFERENCE

FUND-SUB

RESRCE-SUB GOAL

FUNC-SUB

OBJ-SUB SCH LOC COST P

03 0000 0000 2100 3701 000 $7,759.72 Allocate OPEB Costs

03 0000 0000 2100 3702 000 $1,936.92

03 0000 0000 2140 3701 000 $3,812.06

03 0000 0000 2140 3702 000 $1.02

03 0000 0000 2100 3751 000 $3,285.42

03 0000 0000 2100 3752 000 $2,180.17

03 0000 0000 2140 3751 000 $2,455.06

03 0000 XXXX XXXX 3701 000 $21,430.37 Reverse Original OPEB Charges

14. Do a conversion entry in the SACS Software: Entry CE021

a. The appropriate conversion entry is to debit the functions in which OPEB

costs were incurred but contributions were not made (this is the difference between the ARC and the vendor payment), and credit Object 9664, Other Postemployment Benefits (Net OPEB Obligation).

b. If the district did full implementation of GASB 45 in the prior year, adjustments must also be made for interest and/or for any subsequent actuarial study. In Year 1, assume the ARC was $3,945,150 and the vendor payment was $1,026,702.27 for a difference of $2,918,448. In Year 2, a new actuarial study was performed and calculated an ARC of $4,000,000. The vendor payment remained at $1,026,702.27.

c. Interest Calculation i. No interest is calculated in Year 1. ii. Assume the interest rate in Year 2 is 3.012%. iii. Interest will be calculated in Year 2 by multiplying the Net OPEB

Obligation from Year 1: $2,918,448 X 3.012% = $87,904

d. Adjustment to Annual Required Contribution i. Once a new actuarial study is done, OPEB cost must be decreased

by amounts included in the subsequent calculation of the ARC to recapture, or amortize, the prior contribution deficiency. The amortization factor used in the actuarial valuation to calculate the subsequent ARC is used for this adjustment.

ii. Assume this factor is 13.81. Divide the Net OPEB Obligation from the previous year (Year 1) by the amortization factor in the new study: $2,918,448 / -13.81= -$211,329.

12.2.8 June 2012

e. Calculation of Net OPEB Obligation

Year 1 Year 2

Annual Required Contribution 3,945,150 4,000,000

Interest on net OPEB Obligation 0 87,904

Adjustment to Annual Required Contribution 0 -211,329

Annual OPEB Cost 3,945,150 3,876,575

Contributions made 1,026,702 1,026,702

Increase in Net OPEB Obligation 2,918,448 2,849,873

Net OPEB Obligation Prior Year 0 2,918,448

Net OPEB Obligation Current Year 2,918,448 5,768,321

f. CE021 distributes the Increase in Net OPEB Obligation by function. To do this, figure out the percentage of the district’s total salaries in each major function shown in CE021 and multiply that by the Increase in Net OPEB Obligation calculated in Step 14e.

g. See sample conversion entries below for Years 1 and 2.

Year 1: Entry CE021 Postemployment Benefits Other than Pensions (OPEB)

To recognize any difference between OPEB costs as defined by generally accepted accounting principles, and amounts actually contributed

Object

Function

(Resource)

Extracted

Data Account Description

Debit Credit Debit Credit Debit Credit

n/a 1000 1,994,492 1,994,492 Instruction

n/a 2100 106,230 106,230 Instructional Supervision and Administration

n/a 2420 33,203 33,203 Instructional Library, Media and Technology

n/a 2700 227,800 227,800 School Site Administration

n/a 3600 64,980 64,980 Home‐to‐School Transportation

n/a 3700 57,355 57,355 Food Services

n/a 3900 133,014 133,014 All Other Pupil Services

n/a 4000 18,549 18,549 Ancillary Services

n/a 5000 27,334 27,334 Community Services

n/a 6000 Enterprise Activities

n/a 7200 87,209 87,209 All Other General Administration

n/a 7700 Centralized Data Processing

n/a 8100 168,282 168,282 Plant Services

9664 2,918,448 2,918,448 Other Postemployment Benefits (Net OPEB Obligation)

TOTALS 2,918,448 2,918,448 2,918,448 2,918,448

Default Conversion

of Extracted Data

User

Adjustments

Conversion

Entry


Debit Credit Debit Credit Debit Credit

n/a 1000 0.68 1,937,914 1,937,914 Instruction

n/a 2100 0.04 113,995 113,995 Instructional Supervision and Administration

n/a 2420 0.01 28,499 28,499 Instructional Library, Media and Technology

n/a 2700 0.08 227,990 227,990 School Site Administration

n/a 3600 0.02 56,997 56,997 Home-to-School Transportation

n/a 3700 0.02 56,997 56,997 Food Services

n/a 3900 0.05 142,494 142,494 All Other Pupil Services

n/a 4000 0.01 28,499 28,499 Ancillary Services

n/a 5000 0.01 28,499 28,499 Community Services

n/a 6000 Enterprise Activities

n/a 7200 0.03 85,496 85,496 All Other General Administration

n/a 7700 Centralized Data Processing

n/a 8100 0.05 142,494 142,494 Plant Services

9664 2,849,873 2,849,873 Other Postemployment Benefits (Net OPEB Obligation)

TOTALS 1.00 2,849,873 2,849,873 2,849,873 2,849,873


Account DescriptionEntryObject

Function (Resource)

Extracted Data

Default Conversion of Extracted Data

Conversion

12.2.9 June 2012

OPTION 2

Using Payroll System to Allocate Retiree Benefit Costs Part 1: Allocating costs to Objects 3711 and 3712 Costs can be allocated to Objects 3711 and 3712 by calculating a percentage of Gross Pay for all current employees. The district will determine the percentage and enter this percentage on DISTU screen in the Payroll System. The Payroll System will calculate the OPEB amount using the percentage indicated on DISTU screen. During the payroll process this percentage will be applied to the gross pay for all active employees, and it will spread the dollars across the expenditure accounts for each gross pay, using objects 3711 and 3712 (OPEB Alloc Gross Sal). SACS software – Objects 3711 and 3712 will be rolled up to 3701 and 3702. All expenditures with objects 3711 and 3712 will be posted to FIS with an offset to 9910-371 by Resource: 3711/3712 xxxx-9910-371

$1000.00 $ 1000.00

NOTE: Objects 3711, 3712 (OPEB Alloc Gross Sal) will be added to MDACCT and DDACCT screen. These Objects (3711, 3712) will automatically be added to SACTE (Chart of Accounts) screen in the Payroll System and CHACCT (Chart of Accounts) screen in the FIS system for all existing salary accounts. Object 9910-371 (OPEB ALLOC) will automatically be added to CHACCT (Chart of Accounts) screen in the FIS system for all existing resources.

12.2.10 May 2011

Part II: Direct charging costs to Objects 3751 and 3752 To direct charge costs to Objects 3751 and 3752, a district needs to calculate FTE for all OPEB-eligible employees. OPEB eligible employees are determined by the district. The district will determine an amount and enter this amount on DISTU screen in the Payroll System. EMPLY screen – EMPLY screen in the Payroll System has a field labeled OPEB. Districts can flag all OPEB eligible employees by updating this field to Y for yes. (A one time mass change can be done to populate this field based on FTE %. The Systems Utilization Unit will run this process for interested districts). When payroll processes, all employees with a “Y” in the OPEB field will have OPEB expensed on their gross pay. There are two options available under the FTE amount calculation: Option 1 – Amount is entered on the DISTU screen and the FTE% field is marked Y for Yes on this screen: The Payroll system will calculate the OPEB by multiplying the amount entered in the OPEB (Active) $$ Amount field on the DISTU screen by the FTE on the EMPOS screen. NOTE: If an employee is marked as OPEB eligible and they are on the Fixed Schedule the Payroll system will create a FTE for these employees as follows: Hourly: Calculate total hours on FSCHD screen as a percentage of CHRS. Daily: Calculate total days on FSCHD screen as a percentage of CDAYS. Option 2 – Amount is entered on DISTU screen and the FTE% field is left “Blank” on this screen: The Payroll system will calculate the OPEB by applying the amount entered in the OPEB (Active) $$ amount field on the DISTU screen to each OPEB eligible employee. The dollar amounts for all above options will spread across expenditure accounts for each employee using objects 3751 and 3752 (OPEB Active EMPLY). All expenditures with objects 3751 and 3752 will be posted to FIS with an offset to 9910-375 by Resource: 3751/3752 xxxx-9910-375

$1000.00 $ 1000.00

NOTE: Objects 3751 and 3752 (OPEB Active EMPLY) will be added to MDACCT and DDACCT screens in FIS. These objects (3751, 3752) will automatically be added to SACTE (Chart of Accounts) screen in the Payroll System and CHACCT (Chart of Accounts) screen in the FIS system for all existing salary accounts.

12.2.11 May 2011

Object 9910-375 (OPEB DIRECT) will automatically be added to CHACCT (Chart of Accounts) screen in the FIS system for all existing resources. Part III: Zeroing Out the OPEB Process Three processes are available to be ordered on the REPCAT screen in FIS (OPEBRM02, OPEBRM03 and OPEBRM04). OPEBRM03 process will allow transferring of the amounts from 9910-371 Object in each fund to Object 9570 (Current Liability OPEB) by Resource. This process must be ordered the day before OPEBRM02. xxxx-9910-371 xxxx-9570

$1000.00 $1000.00

OPEBRM04 process will allow transferring of the amounts from 9910-375 Object in each fund to Object 9570 (Current Liability OPEB) by Resource. This process must be ordered the day before OPEBRM02. xxxx-9910-375 xxxx-9570

$1000.00 $1000.00

NOTE: Object 9570 (Current Liability OPEB) will be added to MDACCT and DDACCT screens in FIS. They will also automatically be added to CHACCT (Chart of Accounts) screen in the FIS system for all existing Resources. OPEBRM02 process will allow transferring of the amounts from Funds 03 and 06, Resources other than “0000”, Object 9570 to Fund 03, Resource 0000, Object 9570. This process must be ordered the day after your order OPEBRM03 and/or OPEBM04. 03/06-xxxx-9570 03-0000-9570

$1000.00 $1000.00

12.2.12 May 2011

Part IV: Payroll Screens The following is the list of Reports / Screen that were created or modified for this process: DISTU: This is a screen which allows districts to enter a percentage to be used to calculate against gross pay for all active employees for Allocation of Retired Employees’ Health Benefits Cost and Active Employees’ Past Unfunded Costs. This screen also allows districts to enter an amount to be used for all active OPEB eligible employees for Direct-charging of Active Employees Normal Cost for Retirement Health Benefit. (Sample Attached) DIST ID: This screen includes the fields entered on DISTU screen. EMPLY: An OPEB field is included on this screen to allow districts to flag their OPEB eligible employees; the values are Y (Yes) or N (No). (Sample Attached) PEDR & EPER reports – The Payroll Expenditure Detail Report and Employee Payroll Expenditure Report in the Payroll System include the OPEB objects (3711/3712, 3751/3752) and the dollar amount expensed. The amount is included under the 3901/3902 column. Extract Report #01, 31 – Personnel Data extract includes the OPEB eligible flag from the EMPLY screen. Extract Report #21, 71 – This extract includes the EMPLY OPEB Assignment Data (File Layout Attached).

12.2.13 May 2011

DISTU

The Supplementary District Data Items screen (DISTU) allows districts (K-12) to enter an amount or percentage to be used to calculate Other Post Employment Benefits (OPEB), during the payroll processing.

1 - VERSION NUMBER - Display - Current version control number of the screen. 2 - FUNCTION - Required (3 A/N) - Valid functions for this screen are: INQ Inquire on existing information. CHG Change or update existing information. This can only be done after an inquiry. 3 – FISCAL CCYY - Required - (4 A/N) - The fiscal year of the district information record. Defaults to current fiscal year. 4 - DISTRICT NO. - Required - (3 A/N) - The unique three-digit number assigned to each district. Displays at district level. 5 – OPEB RETIREES PERCENTAGE – Optional – (3, 2 N) – Percentage to be applied to gross pay for all active employees during payroll processing for OPEB calculation. 6 – OPEB (ACTIVE) $$ AMOUNT – Optional – (6, 2 N) – Amount applied to employees marked as OPEB eligible on EMPLY screen. The payroll system will calculate the OPEB by multiplying this amount by the active employee’s FTE.

12.2.14 May 2011

7 – OPEB (ACTIVE) USE FTE % – Optional - (1 A/N) - "Y" indicates that the FTE from EMPOS will be applied to the OPEB (ACTIVE) $$ AMOUNT. “Blank” indicates that the OPEB (ACTIVE) $$ AMOUNT will be multiplied by the number of active OPEB eligible employees. Default for this field is blank. 8 - MESSAGE - Display - The place where any messages from the system will be displayed. 9 - NEXT SCREEN – Optional (5 A/N) – Place to indicate the next screen to navigate

EMPLY

A “Y” in the OPEB field indicates the employee is OPEB eligible. The amount entered on the DISTU screen, in the OPEB (ACTIVE) $$ AMOUNT, will be applied to all active OPEB eligible employees.

12.2.15 May 2011

OPEB Data - DATA/EXT/OPEBFILE (EXTRACT 21) - Comma delimited (EXTRACT 71) - Tab delimited

Description

Max Length

Type

District Number 3 A/N

Last Name 18 A/N

First Name 12 A/N

Middle Name 10 A/N

Social Security No. (nnnn-nn-nnnn) 12 A/N

Employer Identification No. (nnn-nnn)

7 A/N

Position Number 4 A/N

FTE Percent (nnn.nn) 6 A/N

Primary Position Flag 1 A/N

Certificated/Non-certificated 1 A/N

Temporary/Permanent 1 A/N

Bargaining Unit 3 A/N

Bargain Unit Description 18 A/N

OPEB Flag 1 A/N

OPEB District Retirement % (nnn.nn)

5 A/N

OPEB Active Amount (nnnnnn.nn) 9 A/N

OPEB Use FTE Percentage 1 A/N

HDM Code 1 A/N

Fixed/Variable/Summer Code 1 A/N

Unit Rate (nnnnnn.nn) 9 N

Annual Salary (nnnnnn.nn) 9 N

Position Number Of Months 2 N

Hours per Day (nn.nn) 5 N

Line Number 3 N

Distribution Percent (nnn.nn) 6 N

Account Number 39 A/N

Extract Creation Date - mm/dd/yyyy 10 A/N

Blank Field -

12.2.16 May 2011

RECONCILING ALLOCATED AND DIRECT CHARGED PAYROLL COSTS WITH PAY-AS-YOU-GO PAYMENTS FOR OPEB

OPTION 1: VENDOR PAYMENT IN GENERAL FUND

STEP 1RTBEN 975 1,905 2,880

Vendor Pmt

STEP 2Payroll 500 1,000 1,500

Processx%

Payroll 400 800 1,200Process

$y per FTE

STEP 3June 30th Payroll 45 55 100Accrual Process

x%

June 30th Payroll 30 50 80Accrual Process

$y per FTE

STEP 4aOriginal 1,500 1,200Entries

Transfer 1,500 1,200 2,700to Object 9570

= 0 = 0 = 2,700

During the year, the district pays premiums from the general fund for pay-as-you-go vendor payments using the RTBEN payroll screen.

To eliminate the double counting, the district first needs to transfer the amounts in 9910-371 and 9910-375 to Fund 03, Resource 0000, Object 9570 (Current Liability OPEB). This has been partially automated through the OPEBRM process in FIS. OPEBRM03 and OPEBRM04 will move everything in 9910-371 and 9910-375 to 9570 for each fund. OPEBRM02 will move any 9570s from Fund 06 into Fund 03. An auditor's transfer or due to/ due from will be necessary to move 9570s from any other fund such as 11, 12, or 13 into Fund 03.

0000-3702 0000-91100000-3701

xxxx-3711 xxxx-3712 xxxx-9910-371

The payroll process allocates OPEB at the district determined rate of x% and direct charges OPEB at anamount of $y per OPEB-eligible FTE. These dollars will post into the FIS system, by resource, as indicated:

xxxx-3751

The June 30th payroll accrual will post with an offset, by resource, to 9510 Current Liability as indicated:

xxxx-3752

xxxx-3711

xxxx-9510

xxxx-3712 xxxx-9510

xxxx-3751 xxxx-3752

xxxx-9910-375

The net result is that the same OPEB costs have been double counted in 3701,3702 and the sum of 3711,3712 and 3751, 3752

xxxx-9910-371 xxxx-9910-375 03-0000-9570

12.2.17 May 2011


OPTION 1: VENDOR PAYMENT IN GENERAL FUND The district would also need to move the current liability OPEB payroll accrual from xxxx- 9510 to 0000-9570.

STEP 4b xxxx-9510 xxxx-9510 03-0000-9570 Original 100 80 Entries

Transfer 100 80 180 to Object 9570

= 0 = 0 = 180 Once all the liability is in Object 9570, the district can offset 9570 with the pay-as-you-go vendor payment.

STEP 5 03-0000-9570 0000-3701 0000-3702 Original 2,880 975 1,905 Entries

Reconciling 2,880 975 1,905 Entry

= 0 = 0 = 0

The charges to 3711, 3712 and 3751, 3752 remain in your books. Conversion Entry in SACS Software A conversion entry will be needed in the SACS Software Entry CE021 to show the Net OPEB Obligation. The appropriate conversion entry is to debit the functions in which OPEB costs were incurred but contributions were not made (this is the difference between the ARC and the vendor payment), and credit Object 9664, Net OPEB Obligation. If the district did full implementation of GASB 45 in the prior year, adjustments must also be made for interest and/or for any subsequent actuarial study. In Year 1, assume the ARC was $5,000 and the vendor payment was $2,880 for a difference of $2,120. In Year 2, a new actuarial study was performed and calculated an ARC of $5,500. The vendor payment remained at $2,120. Interest Calculation No interest is calculated in Year 1. Assume the interest rate in Year 2 is 3.012%. Interest will be calculated in Year 2 by multiplying the Net OBEB Obligation from Year 1: $2,120 X 3.012%= $64 Adjustment to Annual Required Contribution Once a new actuarial study is done, OPEB cost must be decreased by amounts included in the subsequent calculation of the ARC to recapture, or amortize, the prior contribution deficiency. The amortization factor used in the actuarial valuation to calculate the subsequent ARC is used for this adjustment. Assume this factor is 13.81. Divide the Net OPEB Obligation from the previous year (Year 1) by the amortization factor in the new study: $2,120 / -13.81= -$154.

Net OPEB Obligation Calculation Year 1 Year 2 Annual Required Contribution 5,000 5,500Interest on net OPEB Obligation 0 64Adjustment to Annual Required Contribution 0 -154 Annual OPEB Cost 5,000 5,410Contributions made 2,880 2,880Increase in Net OPEB Obligation 2,120 2,530Net OPEB Obligation Prior Year 0 2,120Net OPEB Obligation Current Year 2,120 4,650

12.2.18 June 2012

See sample conversion entries for Year 1 and Year 2 below:

Year 1: Entry CE021 Postemployment Benefits Other than Pensions (OPEB) To recognize any difference between OPEB costs as defined by generally accepted accounting principles, and amounts actually contributed

Object Function

(Resource) Extracted

Data


Conversion

Account Description Entry Debit Credit Debit Credit Debit Credit n/a 1000 1,442 1,442 Instruction n/a 2100 85 85 Instructional Supervision and Administration n/a 2420 21 21 Instructional Library, Media and Technology n/a 2700 170 170 School Site Administration n/a 3600 42 42 Home-to-School Transportation n/a 3700 42 42 Food Services n/a 3900 106 106 All Other Pupil Services n/a 4000 21 21 Ancillary Services n/a 5000 21 21 Community Services n/a 6000 Enterprise Activities n/a 7200 64 64 All Other General Administration n/a 7700 Centralized Data Processing n/a 8100 106 106 Plant Services

9664 2,120 2,120 Other Postemployment Benefits (Net OPEB Obligation)

TOTALS 2,120 2,120 2,120 2,120



Object Function

(Resource) Extracted

Data


Conversion

Account Description Entry Debit Credit Debit Credit Debit Credit n/a 1000 1,720 1,720 Instruction n/a 2100 101 101 Instructional Supervision and Administration n/a 2420 25 25 Instructional Library, Media and Technology n/a 2700 202 202 School Site Administration n/a 3600 51 51 Home-to-School Transportation n/a 3700 51 51 Food Services n/a 3900 127 127 All Other Pupil Services n/a 4000 25 25 Ancillary Services n/a 5000 25 25 Community Services n/a 6000 Enterprise Activities n/a 7200 76 76 All Other General Administration n/a 7700 Centralized Data Processing n/a 8100 127 127 Plant Services

9664 2,530 2,530 Other Postemployment Benefits (Net OPEB Obligation)

TOTALS 2,530 2,530 2,530 2,530

12.2.19 June 2012


OPTION 1: VENDOR PAYMENT IN GENERAL FUND

STEP 6July Payroll 45 55 100

Post PAYACRx%

July Payroll 30 50 80Post PAYACR

$y per FTE

STEP 7Original 180 100 80EntriesReverse 180 100 80

PAYACR entries= 0 = 0 = 0

xxxx-9511 xxxx-9910-371 xxxx-9910-375

xxxx-9511 xxxx-9511 xxxx-9910-371

xxxx-9511 xxxx-9511 xxxx-9910-375

To reverse the PAYACR entries:

Payroll would post in July to 9511 with an offset to 9910-371 and 9910-375. To clear, district needs to reverse these entries once posted.

12.2.20 May 2011


OPTION 2: VENDOR PAYMENT IN FUND 67

STEP 1aRTBEN 2,880 2,880

Vendor Payment

STEP 1bOriginal 2,880Entries

Transfer 2,880 2,880to Object 5800

= 0 = 2,880

STEP 2Payroll 500 1,000 1,500

Processx%

Payroll 400 800 1,200Process

$y per FTE

STEP 3June 30th Payroll 45 55 100Accrual Process

x%

June 30th Payroll 30 50 80Accrual Process

$y per FTE

During the year, the district pays premiums from Fund 67 for pay-as-you-go vendor payments. If the district chooses to use the RTBEN payroll screen to generate the vendor payment, the following entry is needed because RTBEN only accepts the 3701 and 3702 object numbers:

0000-3701/3702 0000-9110

xxxx-3751 xxxx-3752 xxxx-9910-375

The district would need to move the pay-as-you-go payment from 0000-3701/3702 to 0000-5800 in order to properly record the OPEB vendor payment in Fund 67.

0000-3701/3702 0000-5800

The payroll process allocates OPEB at the district determined rate of x% and direct charges OPEB at rateof $y per OPEB-eligible FTE. These dollars will post into the FIS system, by resource, as indicated:

xxxx-3711 xxxx-3712 xxxx-9910-371

xxxx-3752 xxxx-9510

xxxx-9510

The June 30th payroll accrual will post with an offset, by resource, to 9510 Current Liability as indicated:

xxxx-3711 xxxx-3712

The net result is that the same OPEB costs have been charged to both Object 5800 and the sum of Objects 3711,3712 and 3751, 3752. The charges to the 3700 object codes will become the source of funds to the vendor payment in Fund 67.

xxxx-3751

12.2.21 May 2011


OPTION 2: VENDOR PAYMENT IN FUND 67

STEP 4aOriginal 1,500 1,200Entries

Transfer 1,500 1,200 2,700to Object 9570

= 0 = 0 = 2,700

STEP 4bOriginal 100 80Entries

Transfer 100 80 180to Object 9570

= 0 = 0 = 180

STEP 5Original 2,880Entries

Reconciling 2,880 2,880Entry

= 0 = 2,880

NET OPEB OBLIGATION

The charges to 3711, 3712 and 3751, 3752 remain in your books to show the required distribution of OPEB costs.

Since Fund 67 is full-accrual accounting, a year-end closing entry needs to be done to recognize the "Net OPEB Obligation" in Object 9664. This is the Annual Required Contribution (ARC) minus the vendor payment in Object 5800.

xxxx-9510

xxxx-9910-371 xxxx-9910-375 03-0000-9570

Once all the liability is in Object 9570, the district can transfer these funds to Fund 67 using Object 8674 (In -District Preminums/Contributions). This provides the revenue for the vendor payment that was originally charged to Fund 67, Object 5800.

xxxx-9510 03-0000-9570

03-0000-9570 67-0000-8674

The district would also need to move the current liability OPEB payroll accrual from xxxx- 9510 to 0000-9570.

The district first needs to transfer the amounts in 9910-371 and 9910-375 to Fund 03, Resource 0000, Object 9570 (Current Liability OPEB). This has been partially automated through the OPEBRM process in FIS. OPEBRM03 and OPEBRM04 will move everything in 9910-371 and 9910-375 to 9570 for each fund. OPEBRM02 will move any 9570s from Fund 06 into Fund 03. An auditor's transfer or due to due from will be necessary to move 9570s from any other fund such as 11, 12, or 13 into Fund 03.

12.2.22 May 2011

RECONCILING ALLOCATED AND DIRECT CHARGED PAYROLL COSTS WITH PAY-AS-YOU-GO FOR OPEB

OPTION 2: VENDOR PAYRMENT IN FUND 67

If the district did full implementation of GASB 45 in the prior year, adjustments must also be made for interest and/or for any subsequent actuarial study. In Year 1, assume the ARC was $5,000 and the vendor payment was $2,880 for a difference of $2,120. In Year 2, a new actuarial study was performed and calculated an ARC of $5,500. The vendor payment remained at $2,120. Interest Calculation No interest is calculated in Year 1. Assume the interest rate in Year 2 is 3.012%. Interest will be calculated in Year 2 by multiplying the Net OBEB Obligation from Year 1: $2,120 X 3.012%= $64 Adjustment to Annual Required Contribution Once a new actuarial study is done, OPEB cost must be decreased by amounts included in the subsequent calculation of the ARC to recapture, or amortize, the prior contribution deficiency. The amortization factor used in the actuarial valuation to calculate the subsequent ARC is used for this adjustment. Assume this factor is 13.81. Divide the Net OPEB Obligation from the previous year (Year 1) by the amortization factor in the new study: $2,120 / -13.81= -$154. Net OPEB Obligation Calculation Year 1 Year 2 Annual Required Contribution 5,000 5,500 Interest on net OPEB Obligation 0 64 Adjustment to Annual Required Contribution 0 -154 Annual OPEB Cost 5,000 5,410 Contributions made 2,880 2,880 Increase in net OPEB Obligation 2,120 2,530 Net OPEB Obligation Prior Year 0 2,120 Net OPEB Obligation Current Year 2,120 4,650

STEP 6 Year 1 67-0000-5800 67-0000-9664 Original 2,880 Entries

Net OPEB 2,120 2,120 Obligation

= 5,000 = 2,120

STEP 6 Year 2 67-0000-5800 67-0000-9664 Original 2,880 2,120 Beginning Balance Entries

Net OPEB 2,530 2,530 Obligation

= 5,410 = 4,650

12.2.23 June 2012

GASB 54 New Governmental Fund Type Definitions

In February 2009, the Governmental Accounting Standards Board

issued Statement No. 54 (GASB 54), Fund Balance Reporting and

Governmental Fund Type Definitions. This Statement significantly

changed the categories and terminology used to describe the

components of the ending fund balance. These changes are intended

to enhance how fund balance information is reported by establishing

new classifications that are easier to understand. GASB 54 also

clarifies the definition of some governmental funds.

New Governmental Fund Type Definitions

General Fund (SACS 01)

To account for and report all financial resources not accounted

for and reported in another fund.

Special Revenue Funds (SACS 09-20)

To account for and report the proceeds of specific revenue

sources that are restricted or committed to expenditure for

specified purposes other than debt service or capital projects.

Capital Projects Funds (SACS 21-50)

To account for and report financial resources that are restricted,

committed or assigned to expenditures for capital outlay.

Debt Service Funds (SACS 51-56)

To account for and report financial resources that are restricted,

committed or assigned to expenditures for principal and

12.3.1 May 2011

interest.

Permanent Funds (SACS 57-60)

To account for and report resources that are restricted to the

extent that only earnings, and not principal, may be used for

purposes that support the reporting government’s programs.

Special Revenue Funds

One or more specific restricted or committed revenue sources

should be the foundation for a special revenue fund.

The restricted or committed revenue source expected to

continue and comprise a substantial portion of the inflows

reported in the fund.

Other revenue sources (i.e. interfund transfers) may be

reported in the fund if those resources are restricted or

committed to the specified purpose of the fund.

Discontinue use of a Special Revenue fund if restricted or

committed revenue sources no longer compose a substantial

portion of the fund.

Special Revenue Funds 11 and 14

Adult Education and Deferred Maintenance

Flexibility provisions make these revenue sources unrestricted.

Districts that elect to continue using these funds must take

formal board action to commit fund balances. Amounts

transferred into these funds must also be formally committed.

Flexibility provisions will sunset, so CDE has elected not to

close these funds.

Special Revenue Funds 17 and 20

Special Reserve Funds 17 and 20 does not contain specific

12.3.2 May 2011

revenue sources that are restricted or committed to

expenditures for specified purposes.

Fund balance will be classified as assigned in Funds 17 and

20.

Fund 17 will also allow unassigned under Object Code 9789,

Reserve for Economic Uncertainties.

SACS Reporting

The SACS2011 software will be updated for the 2011-12

Budget, but not for the 2010-11 Estimated Actuals.

The SACS2011ALL software will be updated for the 2011-12

Budget and Interims, but not for the 2010-11 Unaudited

Actuals.

Actions to Take NOW

Adopt policies before June 30, 2011.

Take formal action on commitments before June 30, 2011.

Evaluate fund use and make changes if needed (i.e. Funds 11,

14, 17 and 20).

Explain the new requirements to your Board.

Read CDE advisory and consult with auditors.

Policies and Note Disclosures

Description of the authority and actions that lead to committed

and assigned fund balance.

Identify highest level of decision-making authority.

Type of formal action required to establish, modify or rescind a

commitment of fund balance.

The body or official authorized to assign amounts to specific

purposes, and the policy pursuant to that authorization.

12.3.3 May 2011

Classifying Fund Balance Amounts (Spending Order Policy)

When an expenditure is incurred for purposes for which both

restricted and unrestricted fund balance is available, determine

whether the district considers restricted or unrestricted funds to

have been spent first.

When an expenditure is incurred for which committed, assigned

or unassigned fund balances are available, determine whether

the district considers committed amounts reduced first, then

assigned, and then unassigned.

Minimum Fund Balance Policy

Reserve for Economic Uncertainties (REU).

The governing board should describe in the notes to its

financial statements the policy established by the district that

sets forth the minimum amount or percentage.

If the district uses Fund 17 for a portion of the REU, the policy

should reflect some language for this.

Stabilization Arrangements

Stabilization arrangements more formal than the minimum fund

balance policy should include the following in the note disclosure:

The authority for establishing stabilization arrangements;

The requirements for additions to the amount;

The conditions under which stabilization amounts may be

spent; and

The stabilization balance, if not apparent.

Sample policies and resolutions, along with the SDCOE GASB 54

Training webcast can be found at our website at:

http://www.sdcoe.net/business2/dfs/?loc=materials&m=88.

12.3.4 May 2011

TEMPORARY BORROWING

This section provides the districts with options in case of cash

flow problems. These options include:

• Temporary loans between funds or Due To/Due From

Accounts

• Temporary Transfer of Funds at the County Auditor and

Treasurer

• TRANs or Tax and Revenue Anticipation Notes

Included are instructions and some sample resolutions for your

reference.

13.1 May 2013

Temporary Transfer of Funds

Temporary loans using the Due To/Due From accounts must have governing board

approval and conform to Education Code section 42603.

EC 42603 Transfer of special or restricted fund moneys The governing board of any school district may direct that moneys held in any fund or account may be temporarily transferred to another fund or account of the district for payment of obligations. The transfer shall be accounted for as temporary borrowing between funds or accounts and shall not be available for appropriation or be considered income to the borrowing fund or account. Amounts transferred shall be repaid either in the same fiscal year, or in the following fiscal year if the transfer takes place within the final 120 calendar days of a fiscal year. Borrowing shall occur only when the fund or account receiving the money will earn sufficient income, during the current fiscal year, to repay the amount transferred. No more than 75 percent of the maximum of moneys held in any fund or account during a current fiscal year may be transferred. (Stats.1976, c. 1010, � 2, operative April 30, 1977. Amended by Stats.1977, c. 36, � 177, eff. April 29, 1977, operative April 30, 1977; Stats.1978, c. 434, p. 1509, � 1; Stats.1987, c. 586, � 5.)

9311 - DUE FROM - (Asset) amount due from another district fund.

9611 - DUE TO - (Liability) amount due to another district fund.

The Due To (9611) in one district fund must equal the Due From (9311) in another

district fund or the district general ledger will be out of balance. A tip when establishing

Due To/Due From's is to use sub-accounts. When the posting the repayment, reverse the

original entry.

Res Account DR CR

FD 03-00 0000 9311-013 100,000

FD 03-00 0000 9110 100,000

FD 13-00 5310 9110 100,000

FD 13-00 5310 9611-003 100,000

13.2 May 2013

_______________________ SCHOOL DISTRICT

RESOLUTION NO. ________

RESOLUTION TO ESTABLISH TEMPORARY INTERFUND )

TRANSFERS OF SPECIAL OR RESTRICTED FUND MONEYS )

ON MOTION of Member ________________, seconded by Member _______________, the following

resolution is hereby adopted:

WHEREAS, the governing board of any school district may direct that moneys held in any fund or

account may be temporarily transferred to another fund or account of the district for payment of obligations

as authorized by Education Code section 42603, and

WHEREAS, the transfer shall be accounted for as temporary borrowing between funds or accounts and

shall not be available for appropriation or be considered income to the borrowing fund or account, and

WHEREAS, amounts transferred shall be repaid either in the same fiscal year, or in the following fiscal

year if the transfer takes place within the final 120 calendar days of a fiscal year,

THEREFORE, BE IT RESOLVED that the Governing Board of the ____________________ School

District, in accordance with the provisions of Education Code section 42603 adopts the following

authorization for fiscal year 20___ -20 ___ to temporarily transfer funds between the following funds

provided that all transfers are approved by the Superintendent or his designee:

(List applicable funds)

PASSED AND ADOPTED by the Governing Board on _____________ 20___, by the following vote:

AYES:

NOES:

ABSENT:

STATE OF CALIFORNIA )

) ss

COUNTY OF SAN DIEGO )

I, ____________________________, Clerk/Secretary of the Governing Board, do hereby certify that the

foregoing is a full, true, and correct copy of a resolution passed and adopted by the Board at a regularly

called and conducted meeting held on said date.

WITNESSED my hand this _________ day of __________________________, 20______.

___________________________________________

Clerk/Secretary of the Governing Board

13.3 May 2013

________________________________________________________________________

TRANs Frequently Asked Questions

________________________________________________________________________ What are TRANs? TRANs are Tax and Revenue Anticipation Notes, also known as TANs (Tax Anticipation Notes) and RANs (Revenue Anticipation Notes). ________________________________________________________________________ Why are TRANs issued? TRANs are issued by local governments to finance short-term cash flow deficits, which occur due to the irregular receipt of certain taxes and/or revenue and the ongoing requirement for regular disbursements of operating expenses. ________________________________________________________________________ What are the benefits of issuing TRANs? There are two primary benefits of issuing TRANs. First, TRANs are an inexpensive method of financing short-term cash shortfalls. Second, TRANs usually produce additional income through arbitrage earnings. ________________________________________________________________________ What is arbitrage? Arbitrage is a gain, which occurs when the cost of borrowing funds is lower than reinvestment earnings. ________________________________________________________________________ How do TRANs produce arbitrage earnings? TRANs are issued at tax-exempt borrowing rates, which are typically one to two percentage points lower than available reinvestment rates. ________________________________________________________________________ Is it legal to earn arbitrage on TRANs? Yes – Provided the TRANs are issued in accordance with federal tax regulations relating to the sizing and issuance of tax-exempt short-term notes. ________________________________________________________________________ How are TRANs issued? TRANs are permitted under Government Code 53850 and are authorized when the governing body adopts a resolution. Most local governments engage a bond attorney to prepare documentation, and use the services of an investment professional for the placement or underwriting of the notes. ________________________________________________________________________

13.4 May 2013

Entry to post upon funding

FUND RESOURCE OBJECT FUNCTIONCash at Treasury 03-00 0000 9110 0000 DebitUnderwriter's Discount 03-00 0000 5800 9100 DebitCost of Issuance (COI) 03-00 0000 5800 9100 DebitPremium 03-00 0000 8660 0000 CreditPrincipal 03-00 0000 9641 0000 Credit

Cash with Trustee 03-00 0000 9135 0000 Debit

Entry to post at time of set aside

FUND RESOURCE OBJECT FUNCTIONCash with Trustee 03-00 0000 9135 0000 DebitCash at Treasury 03-00 0000 9110 0000 Credit

Entry to post at time of repayment

FUND RESOURCE OBJECT FUNCTIONInterest Expense 03-00 0000 5800 9100 DebitPrincipal 03-00 0000 9641 0000 DebitCash with Trustee 03-00 0000 9135 0000 Credit

Credit COI 03-00 0000 5800 9100 Credit

NOTE:Refer to the California School Accounting Manual, Procedure 715

ACCOUNTING FOR TRANS IN SACS

Some issues are structure to have any excess at the time of funding to be set aside in an early repayment account:

Some issues are structure to have any excess at the time of funding to be credited to the COI account:

13.5 May 2013

May 28, To:

From:

Re: FinancialInformat ParticipaTRANs a We requBarbara T

District N

Cash wit TRANs P TRANs I TRANs E (Expenses

PLE

2013

Business MParticipatin

William PiFinancial A

2013-14 TR

l Accountingion System (

ating districtsand the 2013

uest that disThiss at bthi

Please po

Name

th Trustee

Payable

Interest Ear

Expenses

s include Und

EASE SE

Managers ng Districts

ckering II Accounting a

RANs Accou

g will proces(FIS) for you

s may want 3-14 TRANs

stricts [email protected]

ost the 2013-

FU

030 030

rned 030

030

derwriter's Di

T UP TH

and Reportin

unt Number

ss the 2013-ur transactio

to use sub-as.

plete the fonet by Mond

-14 TRANs

UND/RES/P

00-0000-000

00-0000-000

00-0000-__

00-0000 -__

scount, Issuan

HE ABOV

ng

s

-14 TRANs aons.

account num

llowing subay, July 8, 2

transaction

P-YR/GOAL

00-0000-913

00-0000-964

__ __- 0000

_ __ __ - 000

nce Cost, Cre

VE ACCO

and will pos

mbers to disti

b-account in2013.

ns to the fol

L/FUNCTIO

35 - __ __ __

41 - __ __ __

0-0000 - 866

00-9100-580

edit Enhancem

OUNT NU

st the entries

inguish betw

nformation

llowing acco

ON/OBJEC

_

_

60 -__ __ __

00 - __ __ __

ment, and Inte

UMBERS

s on the Fina

ween the 201

and e-mail

ounts:

T/SCHOOL

_ - __ __ __

erest Expense

S ON FIS

ancial

12-13

it to

L

es.)

S.

13.6 May 2013

ACCOUNTING FOR TRANSGIC

Date Description Object Dr Cr7/XX 1 Cash with Trustee 9135 $ 5,000,000.00

TRANs (see Note) 9641 $ 5,000,000.00To record the receipt of TRANs proceeds and liability in theGIC account

2 Cash with Trustee 9135 $ 35,450.00Interest Income 8660 $ 35,450.00To record TRANs issued at a premium

3 Administrative Expense 5800 $ 3,250.00Cash with Trustee 9135 $ 3,250.00To record TRANs underwiter's discount

4 Administrative Expense 5800 $ 12,659.09Cash with Trustee 9135 $ 12,659.09To record TRANs cost of issuance

11/XX 5 Cash in County Treasury 9110 $ 2,800,000.00Cash with Trustee 9135 $ 2,800,000.00To record funds withdrawn from the GIC and deposited into thecounty treasury for cash flow purposes

12/XX 6 Cash with Trustee 9135 $ 2,650,000.00Cash in County Treasury 9110 $ 2,650,000.00To record cash transferred back to GIC from county treasurer

1/XX 7 Cash with Trustee 9135 $ 91,034.57Cash in County Treasury 9110 $ 91,034.57To record cash transferred to the GIC account for the TRANs repayment and interest expense

4/XX 8 Cash with Trustee 9135 $ 91,034.57Cash in County Treasury 9110 $ 91,034.57To record cash transferred to the GIC account for the TRANs repayment and interest expense

6/XX 9 Cash with Trustee 9135 $ 200,654.04Interest Income 8660 $ 200,654.04To record interest earned in GIC

10 Administrative Expense 5800 $ 222,986.11Cash with Trustee 9135 $ 222,986.11To record interest expense by the trustee fromthe GIC account

11 Administrative Expense 5800 $ 1,979.17Current Liabilities 9510 $ 1,979.17To record interest expense for 6/30 not paid until 7/XX

7/XX 12 Cash with Trustee 9135 $ 84,089.11Interest Earned 8660 $ 84,089.11To record interest income from GIC 7/1 to 7/XX

13 Administrative Expense 5800 $ 70,590.28Current Liabilities-Paid 9511 $ 1,979.17TRANs 9641 $ 5,000,000.00Cash with Trustee 9135 $ 5,072,569.45To record the TRANs repayment and final interest expensepayment made by the trustee from the GIC and to clear TRANsgeneral ledger account

7/XX 14 Cash in County Treasury 9110 $ 40,797.64Cash with trustee 9135 $ 40,797.64To record the closing of the GIC account

NOTE: Object 9641 - will roll up to 9640 (Current loans)

13.7 May 2013

ACCOUNTING FOR TRANSCOUNTY TREASURY

Date Description Object Dr Cr7/XX 1 Cash in County Treasury 9110 $ 5,000,000.00

TRANs (see Note) 9641 $ 5,000,000.00To record the receipt of TRANs proceeds and liability

2 Cash in County Treasury 9110 $ 35,450.00Interest Income 8660 $ 35,450.00To record TRANs issued at a premium

3 Administrative Expense 5800 $ 3,250.00Cash in County Treasury 9110 $ 3,250.00To record TRANs underwiter's discount

4 Administrative Expense 5800 $ 12,659.09Cash in County Treasury 9110 $ 12,659.09To record TRANs cost of issuance

1/XX 5 Cash with Trustee 9135 $ 2,587,256.94Cash in County Treasury 9110 $ 2,587,256.94To record cash transferred to the TRANs Repayment account for the TRANs repayment and interest expense

4/XX 6 Cash with Trustee 9135 $ 2,587,256.94Cash in County Treasury 9110 $ 2,587,256.94To record cash transferred to the TRANs Repayment account for the TRANs repayment and interest expense

6/XX 7 Cash with Trustee 9135 $ 100,827.02Interest Income 8660 $ 100,827.02To record interest earned in the TRANs Repayment Account

8 Administrative Expense 5800 $ 222,986.11Cash with Trustee 9135 $ 222,986.11To record interest expense by the trustee from the TRANsRepayment account

9 Administrative Expense 5800 $ 1,979.17Current Liabilities 9510 $ 1,979.17To record interest expense for 6/30 not paid until 7/XX

7/XX 10 Cash with Trustee 9135 $ 84,089.11Interest Earned 8660 $ 84,089.11To record interest income from TRANS Repayment account 7/1 to 7/XX

11 Administrative Expense 5800 $ 70,590.28Current Liabilities-Paid 9511 $ 1,979.17TRANs 9641 $ 5,000,000.00Cash with Trustee 9135 $ 5,072,569.45To record the TRANs repayment and final interest expensepayment made by the trustee from the TRANs Repayment account and to clear TRANs general ledger account

7/XX 12 Cash in County Treasury 9110 $ 63,874.45Cash with Trustee 9135 $ 63,874.45To record the closing of the TRANs Repayment account

NOTE: Object 9641 - will roll up to 9640 (Current loans)

13.8 May 2013

Standardized Account Code Structure (SACS)

Financial Reporting Software SACS2014

Software User Guide What’s New ……………………………………………14.2 Problems Printing Forms/Reports …………………14.16 Tips for Using the SACS Software ……………………14.18 Technical Review Checklist ………………………….14.23 Attachment F ……………………………………….14.28 Common Technical Review Exceptions ……………….14.31

2014–15 Budget and Interim Reports 2013–14 Unaudited Actuals

May 2014 Version 2014.1.0

School Fiscal Services Division

Financial Accountability and Information Services California Department of Education

1430 N Street, Suite 3800 Sacramento, CA 95814

916-322-1770 [email protected]

SACS Software User Guide

Introduction – continued

Instructions apply to all LEAs; differences applicable May 2014 to county offices of education (COEs) are indicated by italics SACS2014 Release

WHAT'S NEW

Listed below is a summary of changes made to the 2014–15 budget component of the SACS software. We incorporate changes requested by users wherever possible; you may recognize one of your suggestions being implemented here.

This year our efforts were primarily focused on required changes [e.g., changes due to the Local Control Funding Formula (LCFF), GASB Statement 63 (GASB 63), and GASB Statement 65 (GASB 65)] and on modifying the SACS2014 Software to mitigate the worst of its incompatibilities with Windows 7. For additional information on each of the changes, refer to the relevant sections of this user guide.

System Changes

Windows 7 Compatibility The SACS2014 software has been modified to mitigate the worst of its

incompatibilities with Windows 7. Windows 7 users are no longer required to first install the “WindowsXP Mode” and “Windows Virtual PC,” or to access the SACS2014 software within the “WindowsXP with Virtual PC” window.

ODBC Database Connection string is no longer modifiable.

Known Printing Issues Due to Software Modifications for Windows 7

After the SACS software was modified to mitigate the worst of its incompatibilities with Windows 7, many software testers encountered a known printing problem where a fund form, supplemental form, or report is sent to the printer, and the SACS software print status window freezes. (This is not an issue when printing the TRC, the import log, or from the User Data Input/Review screen.)

Workaround: Anticipating this problem for all Windows 7 users, CDE’s workaround is to print first to Microsoft XPS Document Writer or Adobe PDF, then send the document to the printer.

Possible Fix: After extensive testing within CDE’s test environment, we are able to send forms and reports directly to printers by using specific print drivers and by changing a

14.2




particular printer setting. For details on the print drivers and printer settings, see the “Problems Printing Forms/Reports” section of this user guide on page 47. Validation Tables The SACS2014Budget software contains the most current validation tables, dated April 29, 2014, which include the June 30, 2013 end dates for codes and combinations that are no longer applicable due to LCFF. Global Changes

Replaced "Revenue Limit" descriptions with “LCFF” where appropriate. Replaced “Countywide Other Purpose ADA” and “Other Purpose ADA” with

“County Operations Grant ADA.” Applies to COEs only. Deleted Fund Form Form 09—Charter Schools Special Revenue Fund (modified accrual basis of accounting) Discontinued Form 09 for separately reporting charter schools. Effective 2012–13, a separately reporting charter school should report a general fund and not a special revenue fund. This change does not apply to COEs or districts that use Fund 09 to report their charter schools within their own financial statements. Applies to Budget and Unaudited Actual periods; was already applied to Interim periods in SACS2013ALL software. Revised Fund Forms All Fund Forms—Fund Reconciliation Section.

Added new Deferred Outflows of Resources Section. Within the new section, added line for new Object 9490, Deferred Outflows of Resources, effective 2013–14, due to GASB 65.

Added new Deferred Inflows of Resources Section. Within the new section, added line for new Object 9690, Deferred Inflows of Resources, effective 2013–14, due to GASB 65.

Liabilities section: Modified description of Object 9650 from “Deferred Revenue” to “Unearned Revenue,” effective 2013–14, due to GASB 63.

Form 01—Revenue Limit Sources section.

14.3




Removed the following object lines, effective 2013–14: Object 8015, Charter School General Purpose Entitlement – State

Aid. Object is obsolete due to LCFF. Object 8092, PERS Reduction Transfer. Object is obsolete due to

LCFF. Removed the following detail lines for Object 8091, Revenue Limit

Transfers – Current Year, and moved the resources into the “All Other” Object 8091 line, effective 2013–14: Resource 2200, Continuation Education ADA Transfer. Resource

is obsolete due to LCFF. Resource 2200, Continuation Education ADA Transfer. Resource

is obsolete due to LCFF. Applies to COEs. Resource 2430, Community Day Schools Transfer. Resource is

obsolete due to LCFF. Resource 6500, Special Education ADA Transfer, due to LCFF.

CDE expects that this will now be a Contribution (Object 8980) instead of an LCFF Transfer (Object 8091).

Form 01—Other State Revenue section.

Removed the following detail lines for Object 8311, Other State Apportionments – Current Year, and moved the resources into the “All Other” Object 8311 line, effective 2013–14: Resource 2430, Community Day School Additional Funding –

Current Year. Resource is obsolete due to LCFF. Resources 7090-7091, Economic Impact Aid. Resources are

obsolete due to LCFF. Removed detail line for Resource 2430, Community Day School Additional

Funding – Current Year / Object 8319, Other State Apportionments – Prior Years, and moved Resource 2430 into the “All Other” Object 8319 line, effective 2013–14. Resource is obsolete due to LCFF.

Added detail line for reinstated Resource 7210, American Indian Early Childhood Education / Object 8590, All Other State Revenue, and removed Resource 7210 from the “All Other” Object 8590 line, effective 2013–14. (Reinstated; formerly included in the flexibility provisions of SBX3 4 [Chapter 12, Statutes of 2009], as amended by SB 70 [Chapter 7, Statutes of 2011], but not made part of LCFF)

14.4




Form 01—Other Local Revenue section. Unshaded the Unrestricted columns in Object 8675, Transportation Fees

From Individuals line, effective 2013–14, due to LCFF. Removed the detail lines for Resources 7230 and 7240, Transportation

Services, Object 8677, Interagency Services, and moved the resources into the “All Other” Object 8677 line, effective 2013–14, due to LCFF.

Forms 01, 09, and 62—Other State Revenue section.

Removed the line for Object 8425, Year Round Incentive, effective 2013–14. Object is obsolete due to LCFF.

Shaded the Budget column for Object 8434, Class Size Reduction, K-3, line. Although object will be obsolete due to LCFF, leaving open for 2013–14 actuals to accommodate the final deferred payment.

Removed the following detail lines for Object 8311, Other State Apportionments – Current Year, and moved the resources into the “All Other” Object 8311 line, effective 2013–14: Resource 7230, Home-to-School Transportation. Resource is

obsolete due to LCFF. Resource 7240, Special Ed Transportation. Resource is obsolete

due to LCFF. Removed the following detail lines for Object 8590, All Other State

Revenue, and moved the resources into the “All Other” Object 8590 line, effective 2013–14: Resource 6200, Class Size Reduction Facilities. Resources 6660, 6670, Drug/Alcohol/Tobacco Funds, for COEs. Resources 6660, 6670, 6680, Drug/Alcohol/Tobacco Funds, for

districts. Added detail line for reinstated Resource 7370, Supplementary Programs:

Specialized Secondary / Object 8590, All Other State Revenue, and removed Resource 7370 from the “All Other” Object 8590 line, effective 2013–14. (Reinstated; formerly included in the flexibility provisions of SBX3 4 [Chapter 12, Statutes of 2009], as amended by SB 70 [Chapter 7, Statutes of 2011], but not made part of LCFF)

Added detail line for Resource 7405, Common Core State Standards Implementation / Object 8590, All Other State Revenue, and removed Resource 7405 from the “All Other” Object 8590 line, effective 2013–14.

Forms 01, 09, 40, and 62—Other State Revenue section. Added detail line for

Resource 6230, California Clean Energy Job Act / Object 8590, All Other State

14.5




Revenue, and removed Resource 6230 from the “All Other” Object 8590 line, effective 2013–14.

Forms 01, 09, 10, 11, 12 , 13, 14, 15, 16 ,17 ,18 ,19, 21, 25, 30, 35, 40, 49, 57,

61, 62, 63, 66, 67, and 73—Employee Benefits section. Removed Object 3801-3802, PERS Reduction, object line, effective 2013–14. Objects are obsolete due to LCFF.

Forms 01, 09, 11, 13, 14, 15, 61, and 62—Contributions section. Removed Object 8997, Transfers of Restricted Balances, effective 2013–14.

Forms 01, 17, 20, 21, 40, and 49 – Interfund Transfers Out section. Removed Object 7615, To: Deferred Maintenance Fund, effective 2013–14. The Deferred Maintenance state match requirement is no longer applicable.

Forms 09 and 62—LCFF Sources section. Added line for Object 8011, State

Aid – Current Year, effective 2013–14. Due to LCFF. Forms 11 and 14—Added new LCFF Sources section. Within the new section,

added the following lines, effective 2013–14. Due to LCFF. Object 8091, LCFF Transfers – Current Year Object 8099 LCFF/Revenue Limit Transfers – Prior Year

Form 12—Other State Revenue section. State Preschool (Resources 6055,

6056, 6105, Object 8590) detail line, effective 2013–14: Removed obsolete resources 6055 and 6056, and added them to the All

Other State Revenue line, Object 8590, for COEs and districts. Removed the State Preschool (Resources 6055, 6056, 6105, Object

8590) detail line, and added resources 6055, 6056, and 6105 to the All Other State Revenue line, Object 8590, for JPAs.

Forms 13 and 61—Revenue Limit Sources section. Removed the following

lines, effective 2013–14, because the Meals for Needy Pupils Add-on is not included in LCFF: Object 8091, All Other RL Transfers – Current Year Object 8099, Revenue Limit Transfers – Prior Year

Form 14—Interfund Transfers In section. Removed Object 8915, From: General,

Special Reserve, & Building Funds, effective 2013–14. The Deferred Maintenance state match requirement is no longer applicable.

14.6




Form 52—Uses section. Added line for Object 7699, All Other Financing Uses, effective 2013–14.

Deleted Supplemental Forms Form ACC/AICC—Average Daily Attendance – County Charter Form ADC/AIDC— Average Daily Attendance – District Charter For charter schools only: Discontinued forms ACC and ADC, and replaced with Form A (Budget and UA

periods) Discontinued forms AICC and AIDC, and replaced with Form AI (Interim periods). Form CORR—Adults in Correctional Facilities Discontinued this form effective 2013–14. Data collected is no longer used by the CDE. Applies to Unaudited Actual periods. Form JUV—Juvenile Court and County Community Schools Account Discontinued this form effective 2013–14, due to LCFF. Applies to Budget and Unaudited Actual periods; form was already deleted from Interim periods in SACS2013ALL software. Applies to COEs and coe-charters. Forms RL, RLCC, and RLDC—Revenue Limit Summary Discontinued these forms effective 2013–14, due to LCFF. Applies to Budget and Unaudited Actual periods; forms RLI, RLICC, and RLIDC were already deleted from Interim periods in SACS2013ALL software. Form TRAN—Annual Report of Pupil Transportation Discontinued this form effective 2013–14, due to LCFF. Applies to Unaudited Actual periods. Revised Supplemental Forms Form A/AI—Average Daily Attendance Redesigned due to LCFF. The form now contains three separate worksheets for

reporting School District ADA, County Office ADA, and Charter School ADA. For charter schools only: Discontinued forms ACC and ADC, and replaced with

Form A (Budget and UA periods); discontinued forms AICC and AIDC, and replaced with Form AI (Interim periods).

14.7




Form CEA/CEB—Cashflow Worksheet Added to the reductions in Column 4a and Line 13a: Resource 6230, California Clean Energy Jobs Act; and Resource 6381, Linked Learning Pilot Program. Form CAT—Schedule for Categoricals Revised due to GASB 63. Removed Line 1b, Restricted Balance Transfers (Object 8997), and renumbered

lines accordingly in the following worksheets: State and Local — Categoricals Subject to Deferred Revenues State and Local — Categoricals Subject to Restricted Ending Balances

Form GANN—Appropriations Limit Calculations Revised due to LCFF. Form MYP/MYPI—Multiyear Projections Adjusted 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 COLA adjustment made to the Criteria and Standards Review form.

Unrestricted worksheet only. Section A, Revenues and Other Financing Sources. Applies to districts only. Removed all the detail lines of Line A.1, LCFF/Revenue Limit Sources, and unlocked subsequent years 1 and 2 to allow key entry. Applies to Budget periods; was already applied to Interim periods in SACS2013ALL software.

Unrestricted/Restricted worksheet. Section E, Available Reserves. Applies to COEs and districts. Line E.1.d, Negative Restricted Ending Balance. Modified columns C and E to extract from Restricted worksheet Line D.3.e.2, Unassigned/Unappropriated if amount is negative. If extracted, then no longer allow key entry.

Unrestricted/Restricted worksheet. Section E, Available Reserves. Applies to COEs and districts. Line E.1.d, Negative Restricted Ending Balance. Columns B and D. Eliminated the internal form checks “Cannot be positive; revise” and “Data entry required.”

Restricted and Unrestricted/Restricted worksheets. Section E, Available Reserves. Applies to COEs only. Restricted worksheet: Removed Line E.1.d, Allowable Reserves –

JUV/CCS/ROP, and shaded Line E.3, Total Available Reserves. Due to LCFF.

Unrestricted/Restricted worksheet: Removed Line E.1.d, Allowable

14.8




Reserves – JUV/CCS/ROP, and excluded Line E.1.d from the calculation on Line E.3, Total Available Reserves – by Amount. Due to LCFF.

Restricted and Unrestricted/Restricted worksheets. Section F, Recommended Reserves. Applies to COEs and districts. Line F.1.b.2, Special education pass-through funds. Added a new warning internal form check and pop up message to flag if pass-through projections are not entered in columns C and D, and if a No response is selected in Line F.1.a, “Do you choose to exclude from the reserve calcuation the pass-through funds distributed to SELPA members?” As with all other internal form checks, the user can still close the form without fixing the condition. This condition does not have to be fixed to complete an official export.

Form NCMOE—No Child Left Behind Maintenance of Effort Section I, Expenditures

Line B, Less all federal expenditures not allowed for MOE Removed obsolete Resource 3355, Special Ed: IDEA LCI Growth, Part B, Sec 611, from exception list.

Section I, Expenditures Removed Line C9, PERS Reduction, due to LCFF.

Section II, Expenditures Per ADA Modified due to LCFF: Modified Line A, Average Daily Attendance, due to the redesign of Form

A/AI. Removed Line B, Supplemental Instructional Hours converted to ADA,

and Line C, Total ADA before adjustments. Section IV, Education Jobs Fund Expenditures to Meet MOE Requirement

Removed entire Section IV and (renumbered remaining sections) due to expiration of the expenditure period for Education Jobs Fund carryover dollars. Funds were available for obligation through September 30, 2012.

Form SEA—Special Education Revenue Allocations Section I, Total SELPA Revenues Removed Line I.A.3, Federal IDEA, Part B, Local Assistance Grants, and

renumbered lines accordingly. Modified description of Line I.E, Program Specialist/Regionalized Services

Apportionment, to “Program Specialist/Regionalized Services for NSS Apportionment.”

Modified description of Line I.F, Low Incidence Materials and Equipment Apportionment, to “Low Incidence Materials, Services, and Career Technical Education Apportionment.”

14.9




Modified description of Line I.H, NPS/LCI Extraordinary Cost Pool Apportionment, to “Extraordinary Cost Pool for NPS/LCI and NSS Mental Health Services Apportionment.”

Modified description of Line I.J, Grand Total Apportionment, Taxes, IDEA, and Excess ERAF, to “Grand Total Apportionment, Taxes, and Excess ERAF.”

Removed Line I.L, NSS (Necessary Small SELPA) Extraordinary Cost Pool for Mental Health Services Apportionment, and renumbered lines accordingly.

Form TC/TCI—Table of Contents Due to the known printing issues resulting from the SACS software modifications for Windows 7, modified the Table of Contents Form by removing the “Print Forms Containing Data” button for all periods and all LEA types. Revised Criteria and Standards Form 01CS/01CSI—Criteria and Standards Review —Budget and Interim periods Adjusted deficit spending and fund balance levels for COEs, and reserve levels

for all LEAs, based on prior year's revenue limit COLA. Deficit Spending Criterion 6/8, COE/District/JPA—Budget period only

Section 6A/8A, Calculating the Deficit Spending Standard Percentage Levels—Modified Section 1, Available Reserve Amounts, by removing the following lines and renumbering lines accordingly: Line 1a, Designated for Economic Uncertainties (Funds 01 and 17,

Object 9770), due to GASB 54. Line 1b, Undesignated Amounts (Funds 01 and 17, Object 9790), due to

GASB 54. Line 2b, Less Special Education Pass-Through Funds (Fund 01,

Resources 3300-3499 and 6500-6540, Objects 7211-7213 and 7221-7223).

Supplemental Information S6, Long-term Commitments—Budget and Interim periods Section S5A, Identification of Long-term Commitments. Added a Total line to sum the total principal balances as of 07/01/2014.

Revised Form 01CS/01CSI due to LCFF, the redesign of Form A, and the November 2013 SBE approved updates to the Criteria and Standards: Average Daily Attendance Criterion 1, COE/District—Budget period only.

For COEs only: Modified due to redesign of Form A. The new ADA

categories that will be measured are: County Program ADA;

14.10




District Funded County Program ADA; County Operations Grant ADA; and Charter School County Program ADA

Criterion 1A-1, Calculating the COE’s Operations Grant ADA Variances For the First Prior year (2013–14), enter the earliest estimate of the County Operations Funded ADA in the Original Budget column.

Criterion 1B-1, Calculating the COE’s Historical Average Projected ADA for County Operated Programs Due to the new ADA categories, Second and Third Prior Year information is Not Applicable. In SACS2014, the calculation for the Historical Average will only be based on the First Prior Year.

Replaced “Other Purpose ADA” with “County Operations Grant ADA.”

For districts only: Modified due to redesign of Form A. Section 1A-1, Calculating the District’s ADA Variances

For the First Prior year (2013–14), enter the earliest estimate of the District and Charter School Regular Funded ADA in the Original Budget column.

Enrollment Criterion 2, Districts only—Budget and Interim periods. Modified due to redesign of Form A.

ADA to Enrollment Criterion 3, Districts only—Budget period only. Modified due to redesign of Form A.

LCFF Revenue Criterion 2/4, COE/District—Budget and Interim periods Renamed criterion to “LCFF Revenue.” Updated the standard and restructured the criterion. For COEs only:

Disabled sections 2A, 2B, and 2D, during transition to full LCFF implementation. Budget period only.

Complete Section 2C, Calculating the COE’s Projected Change in LCFF Revenue. The percentages are used in Criterion 3, Salaries and Benefits, and Criterion 4, Other Revenues and Expenditures. Budget period only.

Disabled entire criterion during transition to full LCFF implementation. Interim periods only.

For districts only. Budget period only: Select which standard applies: LCFF Revenue; Basic Aid;

or Necessary Small Schools.

14.11




Enter projected LCFF Target amounts for the budget and two subsequent fiscal years.

Step 1 now measures Change in Population. Step 2 now measures Change in Funding Level. Response required for “Has the District reached its LCFF

target funding level:” If Yes, then enter COLA percentage. COLA amount will be calculated and included in Total Line 2e. If No, then enter amount of Gap Funding. Gap Funding total will be included in Total Line 2e.

Salaries and Benefits Criterion 3/5, COE/District/JPA—Budget and Interim periods. Updated the standard.

Facilities Maintenance Criterion 5/7, COE/District/JPA—Budget and Interim periods Updated the standard. Removed Section 5a/7a, Determining the LEA’s Compliance with

the Contribution Requirement for EC Section 17584 – Deferred Maintenance.

Deficit Spending Criterion 6, COEs only—Budget and Interim periods. Deleted all references to “Juvenile Court/County Community Schools” and “ROC/P,” including footnotes. These programs are now unrestricted and rolled into LCFF.

Fund Balance Criterion 9, Districts only—Budget period only. Modified due to redesign of Form A.

Reserves Criterion 8, COEs only—Budget and Interim periods. Deleted all references to “Juvenile Court/County Community

Schools” and “ROC/P,” including footnotes. These programs are now unrestricted and rolled into LCFF.

Removed Section 8A, Calculating the COE’s Available Reserves from Juvenile Court/County Community Schools and Regional Occupational Centers/Programs.

Section 8c, Calculating the COE’s Budgeted Reserve Amount—Removed Line 8, Juvenile Court/County Community Schools Allowable Reserves, and Line 9, Regional Occupational Centers/Programs.

Added new Supplemental Information Items S9 and S10. For Budget periods only. Applies to COEs and districts. S9, LCAP—Confirm that the LEA’s governing board has adopted

an LCAP or an update to the LCAP effective for the budget year.

14.12




S10, LCAP Expenditures—Confirm that the budget includes the expenditures necessary to implement the LCAP or annual update to the LCAP.

Technical Review Checks—Deleted Deleted the following TRCs related to Form RL/RLCC/RLDC, effective 2013–14,

due to LCFF. Applies to Budget and Unaudited Actual periods; they are now deleted for all periods and data types. ADA-RL-COMPARISON RL-CALC RL-CALC-C RL-LOCAL-REVENUES RL-PERS-REDUCTION RL-PERS-REDUCTION-C RL-STATE-AID-NET RL-STATE-AID-EPA RL-SUPP-PROVIDE PERS-REDUCTION

Deleted the following TRCs related to Form JUV, effective 2013–14, due to

LCFF. Applies to Budget and Unaudited Actual periods; they are now deleted for all periods and data types. Applies to COEs and coe-charters. JUV-CAP-OUTLAY JUV-CCS-COMPARISON JUV-END-BAL JUV-IMPORT

Deleted the following TRCs related to Form TRAN, effective 2013–14, due to

LCFF. Applies to Unaudited Actual periods. TRAN-COST-PER-MILE TRAN-COST-PER-PUPIL TRAN-IMPORT TRAN-NO-PUPIL-DATA TRAN-PUPIL-DATA

Deleted the following TRCs related to Form CORR, effective 2013–14. Applies

to Unaudited Actual periods. CORR-ADA CORR-NO-ADA

14.13




Technical Review Checks—Revised A-PROVIDE—Modified due to the redesign of Form A. ASSET-IMPORT—Modified the Capital Assets object range from 94XX to 9400-9489, due to GASB 65. BALANCE-FDxRS CEFB=FD-EQUITY Modified BALANCE-FDxRS and CEFB=FD-EQUITY to include Deferred Outflows of Resources (objects 9490-9499) and Deferred Inflows of Resources (objects 9690-9699), due to GASB 65. BALANCE-FDxRS-AGENCY CONSOLIDATED-ADMIN-BAL Modified the Assets and Liabilities object ranges in the BALANCE-FDxRS-AGENCY and CONSOLIDATED-ADMIN-BAL checks, due to GASB 65. Asset object range changed from 9100-9499 to 9100-9489. Liabilities object range changed from 9500-9699 to 9500-9689. CHK-FUND09-ACTIVITY (Applies to separately reporting charter schools only)—Modified check to flag activity in Fund 09 data for all objects, for all data types, for separately reporting charter schools. Effective 2012–13, a separately reporting charter school should report a general fund and not a special revenue fund. This change does not apply to COEs or districts that use Fund 09 to report their charter schools within their own financial statements. NCMOE-ADA—Modified due to the redesign of Form A. Applies to Unaudited Actual period only.

14.14




RL-TRANSFER—Renamed check to LCFF-TRANSFER. Revised Reports Reports CNVRT/ENTRY/GSA/GSNA—Government-Wide Reports Revised due to GASB 63 and GASB 65. Report PGM—Program By Resource Report Modified description of Object 9650 from “Deferred Revenue” to “Unearned

Revenue,” due to GASB 63. Reports SEMA/SEMB/SEMAI—Special Education Maintenance of Effort LEA MOE Calc and SELPA MOE Calc worksheets. Removed the local-only base year option in Section 3, Part B, Subpart 2.

14.15


Printing – continued


PROBLEMS PRINTING FORMS/REPORTS The SACS software uses Microsoft Windows printer drivers. If you experience printing problems, check to make sure you have the latest printer drivers by contacting the printer manufacturer. If you are experiencing printing problems on a local area network, contact your network administrator. For printing problems where borders or lines are missing or not properly aligned, please see Question 20 (page 278) and Question 21 (page 278) of Attachment B. Known Printing Issues Due to Software Modification for Windows 7 After the SACS software was modified to mitigate the worst of its incompatibilities with Windows 7, many software testers encountered a known printing problem where a fund form, supplemental form, or report is sent to the printer, and the SACS software print status window freezes. (This is not an issue when printing the TRC, the import log, or from the User Data Input/Review screen.) Workaround: Anticipating this problem for all Windows 7 users, CDE’s workaround is to print first to Microsoft XPS Document Writer or Adobe PDF, then send the document to the printer. For Adobe PDF printing problems where no “Save PDF File As” prompt appears, see Question 18 (page 277) of Attachment B. For Adobe PDF printing problems where the “Save PDF File As” prompt appears, but the SACS software print status window freezes and nothing saves, see Question 19 (page 277) of Attachment B. Possible Fix: After extensive testing within CDE’s test environment, we are able to send forms and reports directly to printers by using the following print drivers (which are specific to our model printers), and by changing a particular printer setting specifically for HP printers. CDE does not advocate the purchase or use of any specific printer brand or model and provides this information only as a basis for LEAs to test with different print drivers and/or settings if desired. For Samsung printers: Samsung Universal Print Driver 2 PS For HP printers: HP Universal Printing PCL 6 print driver Additional printer settings required for some HP printers:

o Notes: For some users, these printer settings must be changed outside of the

SACS Software (e.g., changed through the Control Panel) or else the printer settings are lost each time the SACS Software is closed.

14.16


Printing – continued


Some users need to reset these printer settings each time they install the SACS software.

Some users need to intermittently change these printer settings within the SACS software (i.e., changed through the print prompt) as well.

o Specific steps CDE uses for HP printer settings: Open SACS software form File menu, Print… option Properties [button] Effects [tab] Click on the radial button “Print Document on:” Then it should default to "Letter" right underneath it. It should also add a checkmark next to "Scale to Fit" Click Apply Then OK to print

14.17



Tips for Using the SACS Software

Following are guidelines to help you understand how data are contained and checked in the SACS software, and to assist you in moving about quickly and efficiently:

Database Versus FormThe SACS software is DATA based rather than FORM based. This means thatthe data are stored in one large database rather than in each individual form.As such, the application extracts the data from the database each time a formis opened. When data are changed either by import or manual input, each formthat uses that data will automatically reflect the change the next time the form isaccessed.

Form Dependencies in the Technical Review ChecklistThose forms that contain general ledger data or supplemental data fromanother form must be re-extracted (opened and saved) any time relevantgeneral ledger or supplemental data are changed. There is a technical reviewcheck to identify such occurrences. See Attachment F for a list of the formdependencies.

Automatic Form TrackingThe SACS software automatically displays the available forms based upon thecurrent LEA and reporting period (defined in the Preferences screen). Forexample, for a JPA, only those forms applicable to a JPA, based upon thereporting period, are available. See Attachment A for a complete list of forms.

Changes to DataIn the SACS software, data are tracked as one of three types:

Imported—Data imported from LEA's accounting system. Onceimported, general ledger data cannot be manually changed within theSACS software. Changes to imported data must be made in the sourcesystem and reimported into the software.

EXCEPTIONS: Components of ending fund balance/net positiondata can be added or modified through the Components of EndingFund Balance/Net Position screen. (For further information seepage 65.) In addition, in the interim periods, imported ProjectedYear Totals general ledger data may be modified in the User DataInput/Review screen. (For further information see page 61.)

Calculated—Calculations made during import, upon closing the UserData Input screen, within the Components of Ending Fund Balance/Net

14.18


Tips for Using the SACS Software – continued


Position, and within the forms. Calculated data cannot be modified directly; instead, the source data used in the calculations must be changed.

Entered—General ledger or supplemental data keyed by the user.Entered data may be changed at any time. Any calculations dependenton entered data will automatically be changed when affected forms areopened and saved.

No +/- Signs for Normal BalancesValues with normal balances do not display plus or minus signs. When a valueis opposite of what is expected, it is displayed within parentheses. Exception:The accumulated depreciation contra-asset accounts (objects 9425, 9435,and 9445) are reported as debit accounts with their credit balances displayedas negatives. Please refer to the 2013 edition of the California SchoolAccounting Manual, Appendix B, for more information.

Move by RowTo move down vertically within a form, use the Enter key. The cursor will movedown the page to the next entry field, bypassing any extracted, calculated, orlocked fields. Exception: The Enter key is disabled in forms 01CS/01CSI.The arrow keys move the cursor to the next or previous field regardless of thefield type or whether data entry is allowed.

Move by ColumnTo move across horizontally within a form, use the Tab key to move to the rightand [Shift] [Tab] to move to the left. The cursor will move across the page to thenext entry field, bypassing any extracted, calculated, or locked fields. The arrowkeys will move the cursor to the next or previous field regardless of the fieldtype.

Locked FieldsIf data entry is attempted in a field that does not allow it, a "Locked cells cannotbe modified" message will be displayed. In those entry cells that are two rowstall, simply move your cursor down to the next row to enter data.

Selecting From a ListIn certain windows you may have a list of data choices (Data Sets, forexample). To choose several individual items in a list, press and hold thekey and click on each item. To select all items in a list, click on the first itemthen press and hold the Shift key and click on the last item.

14.19




Clear Cell Value—Entered ValuesTo clear an entered value, select the cell, and press the Delete key on yourkeyboard. You may only clear values that have been entered.

NOTE: Do not use the space bar to delete entries; it will cause problems in the database and errors in the TRC.

Clear Cell Value—Extracted ValuesTo clear a cell where its value is extracted but can be overwritten (e.g., theCASH and 01CS forms), you must enter a zero in the cell. If extracted cells arecleared by pressing the Delete key rather than entering zero, the original valuemay be re-extracted when the form is opened, overwriting the deletions everytime the form is reopened.

Entering Cents; Rounding CentsAll dollar values display in the SACS software with two decimal places; wholenumbers will automatically have .00 added to them. Numbers that have beenrounded to the nearest dollar may be imported into the software, but the datamust still pass all the technical review checks, most of which have a $10rounding allowance.

NOTE: If importing rounded numbers, please ensure the numbers were actually rounded and not simply truncated.

Editing Text BoxesSome forms (e.g., CHG and 01CS/01CSI) contain text boxes for explanationsor descriptions. You may edit existing text, or add new text, by clicking on aselected box and then pressing the F2 key twice. A Cell Text box will open andyou may begin editing. When you have finished, click OK and your text will beadded to the form.

Multiple WindowsMultiple windows (i.e., multiple supplemental forms) may be openedsimultaneously within the SACS software. However, we suggest you limit thenumber of open windows since an excessive number of open windows maycause the computer to run out of physical/virtual memory, causing theapplication to error and close down. In addition, changes made to one formmay affect another open form, in which case the open form will not be updateduntil closed and reopened.

14.20




To view the list of open windows within the SACS software, select the Window menu option from the Main Menu. At the bottom of the resulting menu, you will see the list of open windows. The checkmark indicates the current window.

View SizingForms may be sized on the screen according to your individual viewingpreference by adjusting the view mechanism at the top of each form. To adjustthe view, either click the mouse to the point you would like the view sizer tomove, or drag the view sizer to the preferred size. After clicking on the viewsizer, the arrow keys on the keyboard may also be used to adjust the view size.

INTERNAL FORM CHECKS

Internal form checks (IFCs), similar to technical review checks (TRCs), are used to check for accuracy, completeness, and validity of the data, but IFCs are done within the forms rather than outside of the forms like the TRCs. Unlike TRCs, IFCs are not visible unless there is a condition that triggers the IFC. In most cases, when an IFC condition exists, text will display in red on the screen and on the printed form identifying the area in the form that needs attention, and an exception will occur upon running the Export TRC.

NOTE: Forms can be closed with outstanding IFC conditions, giving the user the opportunity to research and correct the problems.

Upon exiting a form with an IFC condition, a message box will display with details about the condition. That message box will also indicate whether the resulting TRC exception will be warning or fatal. The warning TRC is CHK-UNBALANCED-A, for which the condition should be corrected in the form or, if the data are correct, the TRC exception must be explained. The fatal TRC is CHK-UNBALANCED-B, for which the condition must be corrected in the form in order to clear the TRC and to complete an official export of the data.

The following table lists the forms that contain internal form checks and the TRCs within which the IFC exceptions will display. Note that some forms have both warning and fatal checks and can therefore appear within both TRCs.

14.21




CHK-UNBALANCED-A (Warning) CHK-UNBALANCED-B (Fatal) Form CASH Forms 01CS/01CSI Form GANN Form DEBT Form L Form GANN Forms MYP/MYPI/MYPIO Form ICR Forms SEA Form L Reports SEMA/SEMB/SEMAI Forms MYP/MYPI/MYPIO

Form NCMOE Reports SEMA/SEMB/SEMAI

IFCs are also used in form SEAS, and government-wide reports CNVRT, ENTRY, and GSNP; however, they are informational only and do not generate either of the above TRC exceptions.

PITFALLS TO AVOID

This information will help you avoid the most commonly encountered problems.

Memory UsageThe SACS software may run more quickly with few or no other softwareapplications open at the same time.

Printing Forms/ReportsThe SACS software uses Microsoft Windows printer drivers. If you experienceprinting problems, check to make sure you have the latest printer drivers bycontacting the printer manufacturer. If you are experiencing printing problemson a local area network, contact your network administrator.

For printing problems where it appears the printing screen is frozen, please seeQuestion 16 (page 277) of Attachment B.

For printing problems where borders or lines are missing or not properlyaligned, please see Question 20 (page 278) and Question 21 (page 278) ofAttachment B.

14.22



Technical Review Checklist

Part of the financial reporting process requires a technical review of your data, including verification that entries exist, agree, and are consistent across all funds and forms. These checks are called the Technical Review Checklist (TRC) and are done from the TRC option on the Main Menu (or from the Close and Go To Technical Review button on the Import screen). While a complete TRC may be run at any time, it is best to complete it in stages since different sections of the TRC are dependent on different data being available. For additional information, see Data Processing Sequence beginning on page 26.

RUNNING THE TRC

Your data will be checked according to state-defined specifications. After the technical review checks have run, a "Checks Completed" message will display at the bottom of the screen.

Types of Technical Review Checks Following is a chart of the various types of checks and related requirements:

F Fatal (Data must be corrected; an explanation is not allowed.) W/WC Warning/Warning with Calculation (If data are not correct, correct the

data; if data are correct, an explanation is required.) O Informational (If data are not correct, correct the data; if data are

correct, an explanation is optional, but encouraged.)

All TRC exceptions should be looked at closely. As indicated above, fatal exceptions must be corrected; warning exceptions must be corrected or, if the data are correct, must be explained; and informational exceptions should be corrected or, if the data are correct, an explanation is optional, but encouraged.

Display Technical Review Checks Choose to display on the screen the results of either all technical review checks or only those checks that have exceptions, including explained exceptions. The default is to display all technical review checks.

Type of Data Choose the type of data to be run through the technical review check process (e.g., either Budget or Estimated Actuals for the budget period); the technical review checks must be run separately for each type of data. The technical review checks applied to the data are based on the current LEA and Reporting Period defined in the Preferences screen (also displayed in the screen title bar).

14.23


Technical Review Checklist – continued


Phase of Technical Review Checks Choose the phase of technical review checks to be run:

All—Import, General Ledger, Supplemental, and Export checks will run. Import—Checks for valid accounts and balances. General Ledger—Checks for interfund, intrafund, and various other types of

account balancing. Supplemental—Checks for completion of appropriate forms and validates

supplemental and general ledger data. Export Validation—Verifies form requirements and dependencies. See

Attachment F for a list of form dependencies.

NOTE: Charter School Technical Review Checks

For charter schools, all of the Import and General Ledger checks are available to validate general ledger data, using both the county and district account codes and combinations. Applicable Supplemental and Export checks are available as well.

Start Technical Review Checks Once the Display, Type of Data, and Phase have been selected, click on the Start button located near the bottom of the screen.

NOTE: If you receive Error #13 while running the TRC, please see Question 11 of Attachment B.

Stop Technical Review Checks If you need to terminate the technical review checks while the process is running, click on the Stop button located next to the Start button. After clicking on the Stop button, the process may appear to stall while it finishes the check being run. When the technical review checks are started again, they will start from the beginning.

Print Technical Review Checks You may wish to print the results of the technical review checks (TRCs) when investigating or correcting exceptions, and for documentation purposes. Clicking on the Print button will print the entire TRC as it is displayed on the screen. To print only a certain section of the TRC, first run the TRC, then use your cursor to highlight the section, then click on the Print button. The technical review checks must be run and displayed on the screen in order to be printed.

14.24




Explanations for Valid Technical Review Exceptions Click on the Explanations button near the bottom of the TRC screen (or enter through the TRC menu option) for a summary of the TRC results and to enter explanations for valid exceptions. Saved explanations will display on the screen and on the printed report beneath the applicable check the next time the TRC is run.

TRC EXPLANATIONS

The TRC Explanations screen is used to review the TRC status and for keying narratives for valid TRC exceptions. It is accessed by clicking the Explanations button on the TRC screen or by choosing Explanations from the TRC option on the Main Menu.

The first step in clearing an exception is to determine if the check is applicable to your agency. If so, and if the data have been verified as correct, provide an explanation of the details supporting the exception. Please be specific; do not include general explanations such as "Will be fixed next year," "OK," or "Don’t know." While the checks have been written as detailed as possible, if an item does not apply to your LEA, it is acceptable to provide brief explanations (e.g., N/A-xyz is not necessary in our LEA because we do not have this program). Your explanations will provide the reviewer of your report the information necessary to complete the review.

If an exception has been explained, but then subsequently corrected, the TRC will automatically delete the explanation when the TRC is run again.

CAUTION: TRC Fatal (F) exceptions that have not been corrected, and TRC Warning exceptions (W/WC) that have not been corrected or explained, will prevent the software from doing an Official export (see Exporting Data—Official on page 203). Fatal exceptions must be corrected; warning exceptions must be corrected or, if the data are correct, must be explained.

Understanding the Explanations Screen Display—Select to display All Tech(nical) Checks or only Unexplained Checks.

When the Unexplained Checks option is selected, only those exceptions where an explanation is either required or optional will be displayed; (F)atal, (P)assed, and (E)xplained exceptions do not display in the unexplained exceptions list.

Type of Data—Select the type of data you want to review or explain.

14.25




Details of Checks:

SEQNUM—The sequence number is used internally by the software todetermine the order in which the checks run and display.

TRCID—The TRCID is an abbreviated name used to identify each uniquetechnical review check.

CHECK TYPE—The check type (see page 197 for a list of the check types)categorizes the severity of the check and is directly associated with thecheck itself; it is not dependent on the LEA's data. The check type does notchange and is not an indication of whether or not the check has passed.

STATUS—The status field indicates the current status of the check and isdirectly dependent on the LEA's data or explanations. When a (F)atal or(W)arning check fails, the check type indicator also displays as the statusuntil it is corrected or explained. All checks must contain a status of(P)assed or (E)xplained before Official export can occur. Inf(O)rmationalchecks are automatically assigned a status of (P)assed.

P Passed—No exception exists, it's an Informational check that automatically passed, or an exception has been corrected.

E Explained—An explanation has been provided for a non-fatal exception. Explanations should not be entered for incorrect data. Incorrect data must be corrected.

M Material (WC type checks only)—The "difference" amount exceeds ½ of one percent of the total General Fund[County School Service Fund] expenditures and other financing uses (must be corrected or explained).

I Immaterial (WC type checks only)—The "difference" amount is less than ½ of one percent of the total General Fund[County School Service Fund] expenditures and other financing uses (must be corrected or explained).

KEY1, KEY2, KEY3—The key fields provide information that, whencombined with the TRCID, may help users identify the accountinginformation to be reviewed.

14.26




Selected Technical Check—Upon selecting one of the technical review checks, this box displays narrative describing the technical review check exception, if the check has not passed.

Enter Explanation for Technical Check—Upon selecting an exception where

an explanation is either required or optional, this box will turn white and allow input. Explanations are not allowed for (F)atal or (P)assed checks, therefore this box will be disabled (gray) for those types of checks. To enter an explanation, click in this box and begin typing. Upon completion, click on Save; the status will immediately change to E for explained. Click on the next exception you want to explain and follow the same procedures. Saved explanations will display on the screen and on the printed report beneath the applicable check the next time the TRC is run.

Save Technical Review Explanations Use the Save button to save explanations as they are entered. Explanations will also be saved automatically when clicking on another check, exiting the explanation box, or clicking on the Close button to exit the screen. Print Technical Review Explanations Use the Print button to print the currently displayed explanation (if any).

14.27



Attachment F—Form Dependencies Many of the forms in the software are dependent on data from other forms (supplemental data) and/or funds (general ledger data). Those dependent forms must be opened and saved to re-extract the most current data any time relevant general ledger (GL) or supplemental data are changed. If dependent forms are not opened and saved after relevant general ledger or supplemental data are changed, the dependent forms will not be accurate. The technical review checklist will identify such occurrences via the fatal export check CHK-DEPENDENCY and will not allow an official export of the data until the dependent forms are opened and saved. The following tables list all of the dependent forms and the general ledger ("Funds") or supplemental ("Forms") data upon which they are dependent. If any funds or forms listed in the "Dependent on" columns are changed, then the applicable "Dependent Forms" must be subsequently opened and saved. To avoid a cyclical CHK-DEPENDENCY exception, the dependent forms should be opened and saved in the order listed in the "Dependent Forms" column.

BUDGET PERIODS

Dependent Forms

(save these forms in this order)

Dependent on

Forms Funds (GL)

01 01

76A 76

95A 95

CASH 01, 62

CEA 01

CEB 01

MYP 01, A

01CS 01, A, MYP All applicable funds

CB 01CS

14.28


Attachment F – continued Form Dependencies

UNAUDITED ACTUALS PERIOD

Dependent Forms


Dependent on

Forms Funds (GL)

01 01

76A 76

95A 95

CEA 01

GANN A 01, 09, 62

ICR 01, 09, 11, 12, 13, 19, 57, 61, 62

L All funds

NCMOE A 01, 09, 13, 61, 62

PCRAF 01, 09, 62

PCR PCRAF 01, 09, 11, 12, 13, 19, 57, 61, 62

CA CEA, GANN, ICR, NCMOE

SEMA PCR 01, 09, 62

SEMB PCR 01, 09, 62

14.29


Attachment F – continued Form Dependencies

INTERIM PERIODS

Dependent Forms


Dependent on

Forms Funds (GL)

01I 01

CASH 01, 62

MYPI 01I, AI

MYPIO All applicable funds except 01

01CSI 01I, AI, CASH, MYPI All applicable funds

CI 01CSI

SEMAI 01, 09, 62

14.30

San Diego County Office of Education

CommonTechnicalReviewExceptions

14.31

Example 1 EFB-POSITIVE - (W) - All ending fund balances (object 979Z) should be positive by resource, by fund. FUND RESOURCE NEG. EFB 01 0000 -46,579.13 Total of negative resource balances for Fund 01 -46,579.13

FIX: All resources between the range of 0001-0999 roll into resource 0000 for SACS purposes. Check the chart of accounts (DDACCT) to see which resources are being used within that range. Check each resource in the “GLTRBL” to see which ones have a negative balance in their budget. These are the resources that need to be fixed.

Example 2 OBJ-POSITIVE - (W) - All applicable objects should have a positive balance by resource, by fund: FUND RESOURCE OBJECT VALUE____ 01 9010 9790 -29,120.10

FIX: All resources from 9000-9999 roll into resource 9010. Check the district’s chart of accounts (DDACCT) to see which resources are being used from within that range. Check each resource in the “GLTRBL” to see which ones have a negative balance in their budget. These are the resources that need to be fixed.

Example 3 OBJ-POSITIVE - (W) - All applicable objects should have a positive balance by resource, by fund: FUND RESOURCE OBJECT VALUE____ 21 0000 6100 -5,633.84 21 9010 4300 -337.46 21 9010 5800 -26,089.21 FIX: In this case, the funding was received in fund 35, but Fund 21 originally provided the money. Therefore the

negative should be fixed by an interfund transfer between fund 21 and 35, not by reducing the expenditures

14.32

Example 4 OBJ-POSITIVE - (W) - All applicable objects should have a positive balance by resource, by fund: FUND RESOURCE OBJECT VALUE 11 3555 4300 -72.00

FIX: This is an abatement of prior year’s supplies. The receipt should be recorded as revenue whenever the expense was incurred in the prior fiscal year. CSAM Procedure 560 Abatement of Expenditures.

Example 5 INTRAFD-INDIRECT - (F) - Transfers of Indirect Costs (Object 7310) must net to zero by fund. FUND OBJECT 7310

01 -534,648 13 534,648

FIX: The entry should be charged to object 7350. The transaction should not be in the above object (Indirect Costs). Example 6 INTERFD-IN-OUT - (F): Interfund Transfers In (objects 8910-8929) must equal Interfund Transfers Out (objects 7610-7629). FUND OBJECT INTERFUND IN INTERFUND OUT 01 7619 ------------------- 357,894.00 01 8919 945,781.00 ------------------- 12 7619 ------------------- 658,796.00 40 7619 ---------------- 1,458.00 52 8919 42,165.00 ------------------ 67 7619 ----------------- 17,841.00 TOTALS 987,946.00 1,035,989.00 DIFFERENCE: -48,043.00

FIX: This exception has occurred since the total budget for all accounts in Objects 7610-7629 does not equal the total budget for all accounts in Objects 8910-8919. The difference of -$48,043 needs to be accounted for. The district should review which fund needs to be adjusted to balance objects 7610-7619 with objects 8910-8929, thereby eliminating the exception.

14.33

Example 7 CHK-RESOURCExOBJECTA (W): All RESOURCE and OBJECT (objects 8000 through 9999, except for 9791, 9793, and 9795) account code combinations should be valid. ACCOUNT FD - RS - PY - GO - FN - OB RESOURCE OBJECT VALUE 11-3926-0-0000-0000-9790 3926 9790 245,137.00

FIX: The above resource is a deferred revenue resource (see CDE’s website: http://www.cde.ca.gov/fg/ac/ac/documents/resourcelist060314.pdf). This means that it cannot have an ending fund balance. Object 9790 is a component of the ending fund balance. All amounts in this deferred revenue resource and in

object 9790, must be removed by the district. Example 8 – ESTIMATED ACTUALS PY- EFB = CY-BFB - (F) - Prior year ending fund balance (preloaded from last year’s unaudited actuals submission) does not equal current year beginning fund balance (Object 9791) for the following funds: 2013 - 14 2014 - 15 FUND EFB BFB DIFFERENCE 51 2,679,247 0.00 -2,679,247

Note: Fund 51(Bond Interest and Redemption Fund) has occurred since no general ledger or financial data has been reported in the SACS software. The software has the prior year’s ending balance preloaded and it checks current year beginning balance is in agreement. A fatal exception will be generated at the budget cycle due to the missing county auditor’s data. The County office does not provide SDCOE with the financial information for this fund until after the budget cycle.

FIX This TRC can be eliminated by entering the Beginning Fund Balance in the User Data Input Review Screen. Use FD 51, Object 9791 (all other account no. enter zero), Amt. same as the TRC exception.

Adopted Budget Fix: Assign the same amount as Other Assignments 9780

14.34

AUDIT

In April, the Education Audit Appeals Panel publishes the Standards and

Procedures for Audits of California K-12 Local Educational Agencies (Audit

Guide). Once published, the guide is made available at their web address at

http://www.cde.ca.gov/fg/au/ag/requirements.asp. The audit guide provides

direction for your contracted independent auditor to audit your financial

statements. New and discontinued audit compliance areas for the fiscal year

are addressed.

By December 15th of each year, the auditor must file an annual audit report

with the County Office of Education, the California Department of Education

and the State Controllers Office. This report will address the financial

disposition of your school district. In addition, your auditor may report

exceptions and make recommendations of corrective action in one or more of

the following areas: 1) Attendance; 2) Inventory of Equipment; 3) Internal

Control; 4) State Compliance; 5) CalSTRS; 6) Federal Compliance; 7)

Miscellaneous; 8) Instructional Materials; 9) Teacher Misassignments; and

10) School Accountability Report Card.

Ensuring a proper closing and an accurate reflection of the financial

statements of your district reduces the possibility of audit exceptions.

Districts can establish a folder with frequently requested audit documents

that can be used throughout the year and during the year-end closing

process.

15.1 June 2014

ANNUAL AUDIT CHECKLIST

ALL DISTRICT FUNDS AND GENERAL INFORMATION The following checklist is designed to assist in the preparation of documents required by the auditors. We recommend that you take the time to gather as many of these items as possible prior to the visit, so that the audit can proceed more efficiently. This checklist is not all-inclusive, and additional documents not listed below may be requested by the auditors. The annual audit is often performed in two phases. The interim phase of the audit is usually completed in the spring. During this time, the auditors will be testing attendance and ASBs at selected school sites as well as testing internal controls and compliance with Federal and State programs at the District Office. In the fall, the year-end phase of the audit is completed. During this time, the auditors will be following up on anything not completed during the interim phase as well as testing the account balances reported in the financial statements. The following items will need to be reviewed throughout the year by the auditors. They will not need copies of this information, but the information has to be available for review:

1. Governing Board minutes from the period July 1 through the present. _______

2. Warrant registers for the period July 1 through the

present. _______

3. Receipt books for the period July 1 through the present. _______

4. Payroll registers. _______

5. Payroll Expenditure Detail Report (PEDR). _______

15.2 June 2014

The following items will be needed for school sites selected for testing

Attendance

1 Monthly attendance reports.

2

Teacher scantrons or signed registers.

3

Absence notes and logs.

4

Tardy slips and logs.

5

School calendar, bell schedules, and listing of minimum

days, staff development days, etc.

6

Independent study records, if applicable

7

Signed Kindergarten Retention forms, if applicable.

ASB Funds

1 Student council minutes.

2

ASB annual budget.

3

ASB bank statements and reconciliations.

4

Listing of deposits and checks written to date.

5

Support for selected disbursements such as check

requests, purchase orders, invoices, and cancelled

checks.

6

Support for selected deposits such as bank deposit

slips, revenue potentials, pre-numbered receipts, ticket

control worksheets, cash count worksheets, etc.

15.3 June 2014

The following items will be needed for Interim Fieldwork

GENERAL

1 1st and 2nd Interim Budget Reports. 2

Copy of audit findings and corrective action plan for prior year audit findings.

3

Updates to certificated and classified collective bargaining agreements.

4

Certificated and classified salary schedules.

5

Copies of new capital lease agreements (for items such as copiers, portable buildings, buses, etc.).

6

Official statements for any new bond, COP, or other long-term debt issuances.

CASH

1 Cash receipt logs, original cash receipts and bank deposit receipts for any cash collection activities, including child care fees, adult education fees, developer fees, and transportation fees.

2

Bank statements, cancelled checks, and reconciliations for all District bank accounts, including revolving fund, clearing account, and food service account.

CAFETERIA

1 Free and reduced price meal applications. 2

Monthly claim forms for meal reimbursements and supporting documentation for meals claimed.

3

State remittances (bottom portion of checks accompanying Federal/State reimbursement checks).

15.4 June 2014

STATE COMPLIANCE

1

District instructional minutes summaries, including supporting documentation (school site calendars and bell schedules).

2 Any waiver received for emergency days or any other waiver for non-school days used in the calculation of instructional minutes.

3 List of any schools within the District that are subject to special instructional minutes requirements, if applicable.

4 P-1 and P-2 attendance reports, including backup spreadsheets and site attendance summaries from attendance system.

5 CALPADS Report 1.17

6 Notice of public hearing as required by EC Section 60119(b) for IMF (include when and where notice was posted), and resolution passed by the Board regarding sufficiency of textbooks and other instructional materials.

7

School Accountability Report Cards (SARCs) for each school selected for site attendance testing.

8

Quarterly reports of summarized complaint data and facilities interim evaluation instruments (for Decile 1-3 schools) or equivalent facility inspection documents.

9 Ratio of Administrative employees to teachers, with supporting documentation attached.

10 List of teachers and assignments (identify classes with 20% or

more English language learners).

11 Teacher credentials, including evidence of CLAD or equivalent credential to teach English language learners (will be inspected on a sample basis).

12

LCFF Certification

15.5 June 2014

FEDERAL COMPLIANCE

During this phase of the audit, the Federal programs that will be tested in the current year are selected. It is best to let your program managers know the dates when the audit will be performed and that they may need to provide documentation to the auditors.

15.6 June 2014

The following items will be needed for Year-End Fieldwork

GENERAL

1 SACS Unaudited Actuals Data File.

2 Fund 51 from County Auditor-Controller.

3

Adopted and Final Revised Budget Reports by Fund.

4

GASB 34 Conversion entries and supporting worksheets.

5

Management’s Discussion & Analysis (MD&A).

6

Detail of all Inter-fund Transfers, Due To and Due From accounts, including purpose of transactions.

7

Most recent audited financial statements for each JPA the District belongs to.

8

Outstanding construction commitments at June 30.

9

Conflict of Interest Statements from the board and management.

10

Board and County approval of any new funds.

11

List of all attorneys used by the district during the year.

12

List of all governing board members and District administrators who should be listed in the audit report as of June 30. Include name, office, and date term expires.

15.7 June 2014

ASSETS

1 June 30 bank statements and reconciliations for all District and ASB bank accounts.

2 Accounts receivable detail listing by fund and

resource.

3 June 30 warehouse inventory detail listing with final adjustments.

4

For other assets, such as prepaid expenses, provide a detailed listing that agrees to the general ledger.

CAPITAL ASSETS

1 Capital assets inventory detail listing.

2 Support for additions, disposals, and depreciation expense through June 30.

FUND BALANCE

1 Explanations for any restatements made to the July 1 beginning fund balances, if applicable.

15.8 June 2014

LIABILITIES

1 Accounts payable detail listing by fund and resource.

2 Copy of current year and subsequent year TRAN documents, if applicable.

3

Deferred revenue detail by fund and resource.

4

For other liabilities, provide a detailed listing that agrees to the general ledger.

LONG TERM DEBT

1

Accrued vacation listing by employee as of June 30. Include all employees, rate of pay, hours of unused vacation, and statutory benefits applicable.

2

Schedule of vacation taken between July 1 and August 31 for all employees included in accrued vacation listing.

3

Copies of any new lease agreements, including payment schedules.

4 Copy of most current actuarial study.

5 Official statements for any new bond, COP, or QZAB issuances.

6 If you had a "Golden Handshake" early retirement incentive, provide copies of the County Office approved certification forms and all supporting schedules used to prepare the certification form.

7

Copies of any other long-term debt supporting documentation, including any other type of early retirement incentives.

15.9 June 2014

REVENUE

1

Supporting schedules for revenue limit calculations.

2 Final Form J-29B (Actual property taxes collected).

3 County quarterly interest printouts.

4 4th Quarter lottery apportionment schedule and support for accrual calculation.

5 Listing of developer fee collections that tie to the general ledger.

6 Form CAT or alternative form used.

7 Grant and Award letters for all categorical funds received.

8 Consolidated Application (Part I and Winter Release).

CAFETERIA

1 June 30 financial report (if not on the County system).

2 Detail listing of accounts receivable and accounts payable.

3 Stores inventory at June 30. Make sure that the "commodity" items are reflected at fair market value.

4 Schedule of donated commodities.

5 Monthly claim forms.

6 Free and reduced price meal applications.

7 State remittances (bottom portion of checks accompanying Federal/State reimbursement checks).

15.10 June 2014

ASB Funds

1 Balance sheet and income statement for all ASBs

2 Inventory records for student stores, if applicable

3

June 30 bank reconciliations and bank statements.

STATE COMPLIANCE

* Note: Some of the items from the Interim phase of the audit may still be required if not already provided to your auditor

1 Annual attendance report, including supporting schedules.

2

Expenditure report for the ASES program (resource 6010) by object and function, if applicable.

3

Support for ASES program cash or in-kind local contribution, if applicable.

FEDERAL COMPLIANCE

1 Detail listing of the Federal programs recorded in object 8290, with an unrestricted resource, or with resource 5810 (other Federal).

15.11 June 2014

ACCOUNTING UPDATES

This section provides SACS accounting changes for the

current year, as well as for subsequent years.

Additional Resources

1. California School Accounting Manual (CSAM) Summary

of Changes at http://www.cde.ca.gov/fg/ac/sa/

2. California Department of Education (CDE)

Correspondence Website at

http://www.cde.ca.gov/fg/ac/co/

3. SACS Matrix Updates included with CDE’s SACS

Validation Tables Update Notification

http://www.cde.ca.gov/fg/ac/ac/validcodes.asp

4. School Services of California (SSC) Fiscal Report Articles

at http://www.sscal.com/

16.1 June 2013

California Department of Education (http://www.cde.ca.gov/fg/ac/ac/sacsminutes011012a.asp) Page Generated: 6/8/2012 2:42:18 PM

SACS Minutes, January 2012, Attachment A This document is Attachment A to the Standardized Account Code Structure (SACS) Forum meeting minutes for January 10, 2012.

Common coding and reporting issues observed in 2010–2011 unaudited actuals data submissions

Issue Correct Procedure Reference

Balances remaining in resource codes subject to categorical and ending balance flexibility

Transfer remaining balances by 2011–12 year-end.

Since Object 8997 is closed beginning 2010–11, transfers may be done using Object 8990.

California Department of Education (CDE) letter dated April 17, 2009, “Fiscal Issues Relating to Budget Reductions and Flexibility Provisions”

Object 5100, Subagreements for Services, not used

Object 5100 should be used to record payments to a third party service provider that conducts all or part of an instructional or support activity for which the local educational agency (LEA) is responsible. The first $25,000 may be recorded using Object 5800.

Federal cost principles require that subagreements be excluded from the indirect cost rate calculation and from eligible program costs on which indirect costs are charged.

CDE letter dated December 15, 2006, “Indirect Cost and Accounting Changes Effective Beginning 2007–08.”

California School Accounting Manual (CSAM) Procedure 330, Object Classification

CSAM Procedure 915, Indirect Cost Rate

Interfund transfers not recorded correctly

1) Interfund transfers are recorded using two different object codes, one for the interfund transfer out (761X) and one for the interfund transfer in (891X).

Example: $5,000 permanent transfer from the general fund to the Cafeteria Fund to subsidize food service operations (cash entries assumed)

Incorrect Debit Fund 01 Object 8916 $5,000 Credit Fund 13 Object 8916 $5,000

Correct Debit Fund 01 Object 7616 $5,000 Credit Fund 13 Object 8916 $5,000

2) Temporary borrowing between funds is recorded as due to/from other funds, not an interfund transfer. Note that these entries do not have an effect on fund balance, but only affect cash flow.

Example: $10,000 is borrowed from the Cafeteria Fund to cover a temporary deficit in the general fund

Debit Fund 01 Object 9110 $10,000 Credit Fund 01 Object 9610 $10,000


When the Cafeteria Fund is repaid from the general fund:


Debit Fund 13 Object 9110 $10,000

CSAM Procedure 330, Object Classification

16.2 June 2013

Credit Fund 13 Object 9310 $10,000

Incorrect use of abatements Receipts should be recorded as abatements of expenditures only if the receipt cancels a part or the whole of an identifiable expenditure in the current fiscal year. Otherwise, the receipt should be recorded as revenue. A good example is e-rate subsidies.

Also, amounts received from organizations such as the PTA or parent booster club should not be abated against the expenditure to which that receipt applies, but rather reported as local revenue.

CSAM Procedure 560, Abatement of Expenditures

Abatements “plugged” or “buried” in one goal, function, or object when costs were incurred among multiple goals, functions, or objects.

Example: Object 3702 positive overall, but a huge negative within one goal and function.

Receipts that represent cancellations of expenditures are accounted for by crediting the original expenditure accounts (or the related contra accounts). The accounts credited must be the entire original accounts including the goal, function and object. Once again, a good example is e-rate subsidies.

CSAM Procedure 560, Abatement of Expenditures

Postemployment benefits other than pensions (OPEB) expenditures not distributed per guidance in CSAM (see also under Indirect Costs, below)

OPEB expenditures charged to objects 3701 and 3702 are allocated among all activities in proportion to total salaries or full-time equivalents (FTEs) in all activities.

CSAM Procedure 785, Postemployment Benefits Other Than Pensions

Special Education Local Plan Area (SELPA) Administrative Unit (AU) activities not reported correctly, e.g., pass-through accounting entries are incorrect, or not reported at all.

The receipt and distribution of Special Education funding by the SELPA AU are recorded in the appropriate Special Education Resource in the General Fund using the appropriate pass-through accounting transactions.

NOTE: Beginning 2011–12, SELPA AU pass-through activities are recorded in Fund 10,

CSAM Procedure 755, Special Education

Audit adjustments/ restatements using objects 9793/9795 recorded in resource codes that are subject to deferred revenue, for which no beginning balances exist.

Adjustments should be made to the appropriate asset, liability, revenue and/or expenditure accounts in the appropriate resource code.

Example: LEA under-accrues a liability for Title I (Rs 3010), resulting in an audit adjustment, as follows:

Dr Expenditure Cr Accounts Payable

This entry necessitates an offsetting increase to revenue, with either a decrease to deferred revenue or increase to accounts receivable:

Dr Deferred Revenue/Accounts Receivable Cr Revenue

N/A

PCRAF - Unrealistic or incorrect allocation factors for undistributed support costs

Example: FTE entered for only one instructional program, resulting in allocation of all undistributed costs to that program; or an implausibly low number of FTE per program, e.g. one FTE for regular education; or dollar amounts entered instead of factors

To assure that costs are allocated on a consistent and standard basis, allocation factors should reflect real counts of the teacher FTEs, classroom units (square footage utilized), or pupils transported in all instructional programs operated by the LEA.

CSAM

Procedure 910, Program Cost Accounting

PCRAF - Allocation factors entered for programs for which there are no direct costs

Undistributed support costs should normally only be allocated to programs in which direct charged costs are incurred.

The PCR/PCRAF should not be used to allocate costs incurred on behalf of other entities, such as charter schools, in

CSAM Procedure 910, Program Cost Accounting

16.3 June 2013

lieu of recording them correctly to Goal 7110 in the GL.

TRC explanations that are meaningless or otherwise unhelpful, or repetitive use of the same explanation for exceptions (e.g., “will be corrected at 1st Interim”) to which the explanation clearly does not apply.

If the data is wrong, the LEA should correct the data before submitting it. If the LEA believes the data is right, the LEA should provide a meaningful explanation of why.

Revenue and expenditure accounts cannot be corrected in the coming year because revenue and expenditure accounts are closed out to fund balance at the end of each year. If the data is wrong, correct the data before submitting it.

SACS User Guide and TRC instructions

Indirect cost calculation

Indirect cost pool expenditures recorded incorrectly, resulting in an inappropriate indirect cost rate:

1) Administrative costs charged entirely to a general administration function when other functions benefit from those expenditures.

2) Audit costs not charged to the appropriate function.

3) Abnormal or mass separation costs not excluded from the indirect cost pool.

4) OPEB costs charged entirely to a general administration function.

5) Insurance, legal and communications costs charged entirely to a general administrative function.

6) Incorrect use of Function 7700, Centralized Data Processing, for costs other than those of a general administrative nature

1) Especially for small school districts and charter schools, administrative costs should be allocated between general administration, board and superintendent (functions 71XX), school administration (Function 2700), and/or other instructional support functions (functions 2XXX), as necessary. For salaries, standard distributions may be used in lieu of time documentation.

2) Audit costs should be charged to either Function 7190 or 7191, depending on whether LEA is subject to federal Single Audit provisions.

3) Abnormal or mass separation costs charged to a general administration function should be excluded by entering the appropriate amount in Part II, Line of the Indirect Cost Rate Worksheet, Form ICR.

4) OPEB expenditures are allocated among all activities in proportion to total salaries or FTEs in all activities.

5) Bus and food service vehicle insurance should be charged to functions 3600 and 3700, respectively. Pupil insurance should be charged to Function 1000.

Legal costs should be recorded primarily to Function 7100, unless the costs are associated specifically with the business office, purchasing or personnel matters. Settlements should be charged to Function 7100.

Communications costs such as telephone, cell phone, 2-way radio, and internet service should be charged to the functions in which those services are used.

6) Costs on behalf of instructional programs should be reported in Function 1000, Instruction or Function 2420, Instructional Library, Media and Technology. Costs should be allocated between agency-wide and instructional functions as necessary. If all data processing costs are initially accumulated in Function 7700, instructional costs should be reclassified to the appropriate function(s) using Object 5710.

CSAM Procedure 325, Function Classification

CSAM Procedure 785, Postemployment Benefits Other Than Pensions

CSAM Procedure 905, Documenting Salaries and Wages



CDE letter dated 12/15/2006, “Indirect Cost and Accounting Changes Effective Beginning 2007–08.”

Charter school reporting/coding:

1) Salaries reported without corresponding benefits.

2) Salaries and corresponding benefits not recorded to the same resource, goal, and/or function.

3) Management company fees lump-sum charged to

1) Employee benefits should be recorded separately from the associated salary and in one or more appropriate benefit object codes.

2) Salary and benefits for the same employee should normally be recorded to the same resource, goal, and function.

3) Fees paid for activities other than school or general administration should be charged to the appropriate function(s), such as instructional administration (Function 2100) or

CSAM Procedure 325, Function Classification

CSAM Procedure 330, Object Classification



16.4 June 2013

Questions: Financial Accountability & Information Services | [email protected] | 916-322-1770

Last Reviewed: Tuesday, March 06, 2012

one function, such as 7200.

4) Depreciation expense lump-sum charged to Function 7200 (Fund 62)

5) Indirect cost pool expenditures coded incorrectly; misconception that indirect cost rate does not apply.

pupil services (functions 3000 – 3999).

4) Depreciation expense should be charged to the functions that benefit from the asset for which depreciation is charged. For example, depreciation on a school building that consists of regular education classrooms should be charged to Goal 1110, Function 1000.

5) See pages 4 and 5 for common indirect cost pool coding errors.

Indirect cost rates are calculated for charter schools that report separately using SACS, even if an indirect cost rate is not used.

16.5 June 2013

California Department of Education (http://www.cde.ca.gov/fg/ac/ac/sacsminutes020513a.asp) Page Generated: 6/3/2013 8:10:23 AM

SACS Minutes, February 2013, Attachment A This document is Attachment A to the Standardized Account Code Structure (SACS) Forum meeting minutes for February 5, 2013.

Common coding and reporting issues observed in 2011-2012 unaudited actuals data submissions

1. Issue: Incorrect use of unrestricted or restricted resource codes in funds other than the general fund. Correct Procedure: A restricted resource code should be used for all restricted funding, regardless of the fund in which it is reported. Examples include proceeds of bonds and other debt instruments to be used for specific capital outlay projects and property taxes collected that may only be used to pay debt service. In addition, funding that does not meet the definition of restricted should be reported in an unrestricted resource code. An example is unrestricted funds set aside in Fund 17 or Fund 20. Reference: California Department of Education (CDE) letter dated January 7, 2011, “New Requirements for Reporting Fund Balance in Governmental Funds,” pages 11 and 12.

2. Issue: Function 7700, Centralized Data Processing Costs, is not being used. Correct Procedure: Centralized data processing costs should be recorded to Function 7700 and not to Other General Administration Function 7200. Reference: California School Accounting Manual (CSAM) Procedure 325, Function (Activity) Classification, pages 29 and 30.

3. Issue: Object 5100, Subagreements for Services, is not being used. Correct Procedure: Object 5100 should be used to record payments to a third party service provider that conducts all or part of an instructional or support activity for which the LEA is responsible. The first $25,000 may be recorded using Object 5800. Federal cost principles require that subagreements be excluded from the indirect cost rate calculation and from eligible program costs on which indirect costs are charged. References: CDE letter dated December 15, 2006, “Indirect Cost and Accounting Changes Effective Beginning 2007-08.”

CSAM Procedure 330, Object Classification.

CSAM Procedure 915, Indirect Cost Rate.

4. Issue: Incorrect use of abatements. Correct Procedure: Receipts should be recorded as abatements of expenditures only if the receipt cancels a part or the whole of an identifiable expenditure in the current fiscal year. Otherwise, the receipt should be recorded as revenue. A good example is e-rate subsidies. Also, amounts received from organizations such as the Parent Teacher Association or parent booster club should not be abated against the expenditure to which that receipt applies, but rather reported as local revenue. Reference: CSAM Procedure 560, Abatement of Expenditures.

5. Issue: Other postemployment benefits (OPEB) expenditures are not distributed per the guidance in the CSAM (also see Item 10, below). Correct Procedure: OPEB expenditures charged to Object 3701, OPEB, Allocated, certificated positions, and Object 3702, OPEB, Allocated, classified positions, are allocated among all activities in proportion to total salaries or full-time-equivalent teachers (FTEs) in all activities. Reference: CSAM Procedure 785, Postemployment Benefits Other Than Pensions.

6. Issue: Audit adjustments and restatements using Object 9793, Audit Adjustments, and Object 9795, Other Restatements, are being recorded in resource codes that are subject to deferred revenue, for which no beginning balances exist. Correct Procedure: Audit adjustments and restatements should be made to the appropriate asset, liability, revenue and/or expenditure accounts in resource codes subject to deferred revenue. Example: The LEA under-accrues a liability for Title I (Resource 3010), resulting in an audit adjustment, as follows:

16.6 June 2013

Debit Expenditure Credit Accounts Payable This entry necessitates an offsetting increase to revenue, with either a decrease to deferred revenue or increase to accounts receivable: Debit Deferred Revenue/Accounts Receivable Credit Revenue

Reference: CSAM Procedure 215, Audit Adjustments, Page 5.

7. Issue: Form PCRAF - unrealistic or incorrect allocation factors for undistributed support costs. For example, FTE entered for only one instructional program, resulting in allocation of all undistributed costs to that program; or an implausibly low number of FTE per program, e.g. one FTE for regular education; or dollar amounts entered instead of factors. Correct Procedure: To assure that costs are allocated on a consistent and standard basis, allocation factors should reflect real counts of the teacher FTEs, classroom units (square footage utilized), or pupils transported in all instructional programs operated by the LEA. Reference: CSAM Procedure 910, Program Cost Accounting.

8. Issue: Form PCRAF - allocation factors entered for programs for which there are no direct costs. Correct Procedure: Undistributed support costs should normally only be allocated to programs in which direct charged costs are incurred. The PCR/PCRAF should not be used to allocate costs incurred on behalf of other entities, such as charter schools, in lieu of recording them correctly to Goal 7110, Nonagency – Educational, in the general ledger. Reference: CSAM Procedure 910, Program Cost Accounting.

9. Issue: Technical review check (TRC) explanations that are meaningless or otherwise unhelpful, or repetitive use of the same explanation for exceptions (e.g., “will be corrected at 1st Interim”) to which the explanation clearly does not apply. Correct Procedure: If the data is wrong, the LEA should correct the data before submitting it. If the LEA believes the data is right, the LEA should provide a meaningful explanation of why. Note that revenue and expenditure accounts cannot be corrected in the coming year because revenue and expenditure accounts are closed out to fund balance at the end of each year. If the data is wrong, correct the data before submitting it. Reference: SACS User Guide and TRC instructions.

10. Issue: Indirect cost calculation (Form ICR) - indirect cost pool expenditures are being recorded incorrectly, resulting in an inappropriate indirect cost rate.

Administrative costs charged entirely to a general administration function when other functions benefit from those expenditures.

Audit costs not charged to the appropriate function.

Abnormal or mass separation costs not excluded from the indirect cost pool.

OPEB costs charged entirely or disproportionately to a general administration function.

Insurance, legal and communications costs charged entirely to a general administrative function.

Communications costs charged almost entirely to Function 8100, Plant Maintenance and Operations.

Incorrect use of Function 7700, Centralized Data Processing, for technology costs other than those of a general administrative nature.

Correct Procedure:

Especially for small school districts and charter schools, administrative costs should be allocated between general administration, board and superintendent (functions 71XX), school administration (Function 2700), and/or other instructional support functions (functions 2XXX), as necessary. For salaries, standard distributions may be used in lieu of time documentation.

Audit costs should be charged to Function 7190, External Financial Audit – Single Audit, or Function 7191, External Financial Audit – Other, depending on whether the LEA is subject to federal Single Audit provisions.

Abnormal or mass separation costs charged to a general administration function should be excluded by entering the appropriate amount in Part II of Form ICR.

OPEB expenditures are allocated among all activities in proportion to total salaries or FTEs in all activities.

Bus and food service vehicle insurance should be charged to Function 3600, Pupil Transportation, and Function 3700, Food Services, respectively. Pupil insurance should be charged to Function 1000, Instruction.

Legal costs should be recorded primarily to Function 7100, Board and Superintendent, unless the costs are associated specifically with the business office, purchasing or personnel matters. Settlements should be charged to Function 7100.

16.7 June 2013

Questions: Financial Accountability & Information Services | [email protected] | 916-322-1770

Last Reviewed: Thursday, March 21, 2013

Communications costs such as telephone, cell phone, 2-way radio, and internet service should be charged to the functions in which those services are used and not lump-sum charged to general administration or plant maintenance and operations.

Technology costs incurred on behalf of instructional programs should be reported in Function 1000 or Function 2420, Instructional Library, Media and Technology. Costs should be allocated between agency-wide and instructional functions as necessary. If all technology costs are initially accumulated in Function 7700, instructional costs should be reclassified to the appropriate function(s) using Object 5710, Transfers of Direct Costs.

References: CDE letter dated December 15, 2006, “Indirect Cost and Accounting Changes Effective Beginning 2007-08.” CSAM Procedure 325, Function Classification. CSAM Procedure 785, Postemployment Benefits Other Than Pensions. CSAM Procedure 905, Documenting Salaries and Wages. CSAM Procedure 910, Program Cost Accounting. CSAM Procedure 915, Indirect Cost Rate.

11. Issue: Incorrect charter school SACS coding and reporting:

Salaries reported without corresponding benefits.

Salaries and corresponding benefits not recorded to the same resource, goal, and/or function.

Management company fees lump-sum charged to one function, such as general administration.

Depreciation expense lump-sum charged to general administration in Fund 62.

Indirect cost pool expenditures coded incorrectly; misconception that indirect cost rate does not apply.

Correct Procedure:

Employee benefits should be recorded separately from the associated salary and in one or more appropriate benefit object codes.

Salary and benefits for the same employee should normally be recorded to the same resource, goal, and function.

Fees paid to a management company or authorizing LEA for activities other than school or general administration should be charged to the appropriate function(s), such as instructional administration (Function 2100) or pupil services (functions 3000 – 3999).

Fees paid for fiscal and business services are partially attributable to school administration and should be allocated appropriately. In lieu of a documented distribution, these costs may be charged 70% to school administration and 30% to general administration.

Depreciation expense should be charged to the functions that benefit from the asset for which depreciation is charged. For example, depreciation on a school building that consists of regular education classrooms should be charged to Goal 1110, Regular Education, K – 12, Function 1000.

Indirect cost rates are calculated for charter schools that report separately using SACS, even if an indirect cost rate is not used. Refer to Item 10 above for common indirect cost pool coding issues.

References: CSAM Procedure 325, Function Classification CSAM Procedure 330, Object Classification CSAM Procedure 910, Program Cost Accounting CSAM Procedure 915, Indirect Cost Rate

16.8 June 2013

16.9 June 2013

16.10 June 2013

16.11 June 2013

16.12 June 2013

California Department of Education (http://www.cde.ca.gov/fg/ac/ac/sacsfaq.asp) Page Generated: 6/3/2013 8:23:57 AM

Frequently Asked Questions - SACS Frequently asked questions regarding standardized account code structure (SACS) financial reporting.

Education Protection Account

1. Have unique account codes been established for the Proposition 30 Education Protection Account (EPA) entitlement?

2. When will the EPA code combinations be available in the SACS tables of valid code combinations?

3. How should the adjustment of the EPA entitlement from P-2 to Annual be recorded?

4. How should LEAs record EPA expenditures? Since the EPA entitlement merely replaces state aid funds that have always been reported in Resource 0000, is it appropriate to accumulate the costs in Resource 0000 and then make a direct cost transfer from Resource 0000 to Resource 1400?

5. Must expenditures of EPA funds be charged directly to the EPA resource at the time of expenditure, or may periodic or annual adjusting entries be made between another resource and Resource 1400?

6. Can EPA funds be transferred to other resources?

7. Can contributions from other resources (funding sources) be made to Resource 1400?

8. Can EPA funds be carried over into the following year?

9. Must the EPA entitlement be allocated proportionately to the programs whose ADA generates the LEA’s revenue limit funding?

10. Proposition 30 specifies that LEAs may not use EPA funds for salaries or benefits of administrators or any other administrative costs. What is the definition of administrative costs?

11. Specifically, for what types of activities may EPA funds be used?

12. May EPA funds be used for indirect costs?

13. Will the CDE provide a template that LEAs can use for reporting EPA revenues and expenditures?

14. Proposition 30 requires that the use of EPA funds be determined by the governing board at an open public meeting. Does this meeting need to be a separate meeting only for the discussion of EPA funding?

15. When should the open public meeting for discussing the use of 2012–13 EPA Funding be held?

16. Will the CDE provide guidance or sample language for a governing board’s approval of the use of EPA funds at an open public meeting?

17. What are some example journal entries?

18. Can the charter school 1% supervisorial oversight fee be charged on EPA funds?

19. Has the CDE provided any additional EPA information?

1. Have unique account codes been established for the Proposition 30 Education Protection Account (EPA) entitlement?

Yes, standardized account code structure (SACS) Resource 1400, Education Protection Account, and revenue Object 8012, Education Protection Account Entitlement, have been established. These codes are required to be used by all local educational agencies, including charter schools, receiving EPA funds.

Charter schools reporting financial data via the Alternative Form, which does not contain resource codes, should use Object 8012 to record the EPA entitlement.

2. When will the EPA code combinations be available in the SACS tables of valid code combinations?

The EPA code combinations will be available the beginning of April 2013, which is after the second interim reporting due date. This is because in the SACS software for fiscal year 2012–13, there is no line in the interim reporting fund forms into which the amount reported in Object 8012 could extract.

As a workaround, LEAs that wish to report EPA revenue for second interim can include EPA revenue temporarily in Object 8011, Revenue Limit State Aid – Current Year, and then reclassify the EPA revenue to Resource 1400, Object 8012 during year-end closing.

3. How should the adjustment of the EPA entitlement from P-2 to Annual be recorded?

Any amount received in the current year that was not accrued in the prior year should be recorded to Resource 1400 using Object 8019, Revenue Limit State Aid – Prior Years.

Charter schools reporting financial data via the Alternative Form should use Object 8019.

4. How should LEAs record EPA expenditures? Since the EPA entitlement merely replaces state aid funds that have 16.13 June 2013

always been reported in Resource 0000, is it appropriate to accumulate the costs in Resource 0000 and then make a direct cost transfer from Resource 0000 to Resource 1400? EPA expenditures should be reported in Resource 1400 using the actual expenditure account lines where feasible, and not lump-sum transferred using Object 5710, Transfers of Direct Costs. The intention of the EPA reporting requirement is transparency. Reporting actual expenditure items achieves this better than a lump-sum transfer. The use of a unique resource code facilitates this transparency in the LEA’s accounting records.

5. Must expenditures of EPA funds be charged directly to the EPA resource at the time of expenditure, or may periodic or annual adjusting entries be made between another resource and Resource 1400? It is appropriate to record periodic adjusting entries between another resource and Resource 1400. However, as mentioned previously, the entries should be made using the actual expenditure account lines and not as a lump-sum direct cost transfer.

Back to top

6. Can EPA funds be transferred to other resources? Allowable expenditures should be recorded directly to EPA Resource 1400 to the extent possible. The CDE expects that school districts and charter schools incur sufficient unrestricted educational expenditures that should allow for easily identifying amounts to be reported in Resource 1400. However, due to the unique characteristics of county offices of education (COEs) in that their principal instructional programs are typically reported as restricted and they may operate many other programs on a fee for service model, it may be necessary for COEs to transfer EPA funds to other resources in order to keep program accounting intact. One example is a COE whose only instructional program is a community school that is reported using Resource 2400, Juvenile Court/County Community Schools. In order to avoid splitting community school expenditures between two resource codes, especially when the program revenue has historically been a revenue limit transfer from Resource 0000 and where now reporting the related EPA revenues and expenditures separately would be inconsistent with past practice, this COE might transfer EPA funds to this revenue limit funded program using Object 8091, Revenue Limit Transfers – Current Year. Another example is an excess tax COE that historically has operated a program on behalf of school districts on a fee for service basis. This COE may decide to use its new minimum $200 per ADA EPA entitlement towards the cost of running the program, thus enabling them to charge less to participating school districts. Although the program is partially funded with unrestricted revenues, the COE may want to keep expenditures together in order to determine the charges for services.

7. Can contributions from other resources (funding sources) be made to Resource 1400? No. Because LEAs have a legal requirement to report the receipt and use of EPA funds, contributions to Resource 1400 from other resources would distort EPA expenditures and not result in the intended reporting transparency. Also note that the EPA is not a “program,” in the sense that it is not “a group of related activities that operate together to accomplish specific purposes or objectives.” The normal reason for recording a contribution to a program is to keep program expenditures together, which does not apply in this context. Therefore, contributions from other funding sources should not be made to Resource 1400.

8. Can EPA funds be carried over into the following year? Proposition 30 does not restrict the amount of EPA funds that may be carried over. As a practical matter, though, most EPA funds probably will be expended each year.

9. Must the EPA entitlement be allocated proportionately to the programs whose ADA generates the LEA’s revenue limit funding?

No. LEAs may allocate the EPA entitlement entirely to one program for expenditure. For example, a school district may allocate it entirely to the regular education program, and county offices of education may allocate it entirely to the Juvenile Court School program.

Back to top

10. Proposition 30 specifies that LEAs may not use EPA funds for salaries or benefits of administrators or any other administrative costs. What is the definition of administrative costs? The CDE has interpreted that administrative costs, as used in Proposition 30, means anything defined as administration in the California School Accounting Manual. Administrative costs include general administration, school administration, and instructional administration:

General administration refers to agency-wide administrative activities including governing board, superintendent, and district-level fiscal, personnel, and central support services.

School administration refers to activities concerned with directing and managing the operation of a particular school.

16.14 June 2013

Instructional administration refers to activities for assisting instructional staff in planning, developing, and evaluating the process of providing learning experiences for students.

The CDE has determined that expenditures by county offices of education for certain administrative activities they are required to perform on behalf of the school districts within the county are not administrative costs for purposes of Proposition 30. These expenditures are separately identifiable within the county office's financial reports.

The CDE believes that defining administration at the functional level, rather than by specific items of expenditure, will make it easier for LEAs to identify costs that may be charged to EPA. Furthermore, the CDE is confident that LEAs incur a sufficient level of non-administrative costs, e.g., instruction and pupil services, to easily meet the intent of Proposition 30 to not use EPA funding for administrative costs.

Back to top

11. Specifically, for what types of activities may EPA funds be used? Except as provided below for COEs, the following tables of SACS functions show the activities for which EPA funds may and may not be used: 1000–1999 INSTRUCTION

2000–2999 INSTRUCTION-RELATED SERVICES

3000–3999 PUPIL SERVICES

4000–4999 ANCILLARY SERVICES

SACS Function Chargeable to EPA?

1000 Instruction Yes

1110 Special Education: Separate Classes Yes

1120 Special Education: Resource Specialist Instruction Yes

1130 Special Education: Supplemental Aids and Services in Regular Classrooms Yes

1180 Special Education: Nonpublic Agencies/Schools Yes

1190 Special Education: Other Specialized Instructional Services Yes


2100 Instructional Supervision and Administration No

2110 Instructional Supervision (optional) No

2120 Instructional Research (optional) No

2130 Curriculum Development (optional) No

2140 In-house Instructional Staff Development (optional) No

2150 Instructional Administration of Special Projects (optional) No

2200 Administrative Unit (AU) of a Multidistrict SELPA No

2420 Instructional Library, Media, and Technology Yes

2490 Other Instructional Resources Yes

2495 Parent Participation (optional) Yes

2700 School Administration No


3110 Guidance and Counseling Services Yes

3120 Psychological Services Yes

3130 Attendance and Social Work Services Yes

3140 Health Services Yes

3150 Speech Pathology and Audiology Services Yes

3160 Pupil Testing Services Yes

3600 Pupil Transportation Yes

3700 Food Services Yes

3900 Other Pupil Services Yes


4000 Ancillary Services Yes

4100 School-Sponsored Co-curricular (optional) Yes

4200 School-Sponsored Athletics (optional) Yes 16.15 June 2013

5000–5999 COMMUNITY SERVICES

6000–6999 ENTERPRISE

7000–7999 GENERAL ADMINISTRATION

8000–8999 PLANT SERVICES

4900 Other Ancillary Services (optional) Yes


5000 Community Services Yes

5100 Community Recreation (optional) Yes

5400 Civic Services (optional) Yes

5900 Other Community Services (optional) Yes


6000 Enterprise No


7100 Board and Superintendent No

7110 Board No

7120 Staff Relations and Negotiations (optional) No

7150 Superintendent (optional) No

7180 Public Information (optional) No

7190 External Financial Audit—Single Audit No

7191 External Financial Audit—Other No

7200 Other General Administration No

7210 Indirect Cost Transfers No

7300 Fiscal Services (optional) No

7310 Budgeting (optional) No

7320 Accounts Receivable (optional) No

7330 Accounts Payable (optional) No

7340 Payroll (optional) No

7350 Financial Accounting (optional) No

7360 Project-Specific Accounting (optional) No

7370 Internal Auditing (optional) No

7380 Property Accounting (optional) No

7390 Other Fiscal Services (optional) No

7400 Personnel/Human Resources Services (optional) No

7410 Staff Development (optional) No

7430 Credentials (optional) No

7490 Other Personnel/Human Resources Services (optional) No

7500 Central Support (optional) No

7510 Planning, Research, Development, and Evaluation (optional) No

7530 Purchasing (optional) No

7540 Warehousing and Distribution (optional) No

7550 Printing, Publishing, and Duplicating (optional) No

7600 All Other General Administration (optional) No

7700 Centralized Data Processing No


8100 Plant Maintenance and Operations Yes

8110 Maintenance (optional) Yes

8200 Operations (optional) Yes

8300 Security (optional) Yes

8400 Other Plant Maintenance and Operations (optional) Yes

8500 Facilities Acquisition and Construction Yes

16.16 June 2013

9000–9999 OTHER OUTGO

County Office of Education only

Back to top

12. May EPA funds be used for indirect costs? Indirect costs are not an allowable use of EPA funds because they are primarily administrative costs.

13. Will the CDE provide a template that LEAs can use for reporting EPA revenues and expenditures? Proposition 30 did not prescribe a format for LEAs to report their receipt and expenditure of EPA funds, nor did it require the CDE to develop a format. Therefore, the CDE will not be providing a template. It will be at an LEA’s discretion to determine the format for reporting its EPA revenue and expenditures on its Web site.

14. Proposition 30 requires that the use of EPA funds be determined by the governing board at an open public meeting. Does this meeting need to be a separate meeting only for the discussion of EPA funding? Proposition 30 language does not specify that the open public meeting has to be a separately held meeting. Therefore, this requirement may be satisfied at a regularly scheduled meeting, which the CDE believes could be the annual budget adoption meeting.

15. When should the open public meeting for discussing the use of 2012–13 EPA Funding be held?

Most likely this will be the meeting at which the second interim report is presented, although it could be at any open public meeting before expenditures are recorded for 2012–13.

16. Will the CDE provide guidance or sample language for a governing board’s approval of the use of EPA funds at an open public meeting?

No. Proposition 30 did not prescribe the format that the governing board’s approval of the use of EPA funding must take, and did not require the CDE to develop a format. Therefore, it will be at an LEA’s discretion to determine the appropriate approval format, based on local governing board policies.

Back to top

17. What are some example journal entries? a. The local educational agency (LEA) records receipt of its 2012-13 EPA entitlement in June 2013.

b. For 2012-13, the school district reclassifies $10,000 of instructional expenditures (teacher salaries and benefits) originally accumulated in Resource 0000 to Resource 1400, according to the spending determination made by the governing board.

8700 Facilities Rents and Leases Yes


9100 Debt Service Yes

9200 Transfers Between Agencies Yes

SACS Goal Chargeable to EPA?

8600 County Services to Districts (without regard to function) Yes

Debit (Dr)/ Credit (Cr) Fund Resource Project Year Goal Function Object Amount

Cr 01 1400 0 0000 0000 8012 $10,000

Dr/Cr Fund Resource Project Year Goal Function Object Amount

Dr 01 1400 0 1110 1000 1100 $7,000

Dr 01 1400 0 1110 1000 3101 $1,000

Dr 01 1400 0 1110 1000 3401 $ 700

Dr 01 1400 0 1110 1000 3501 $ 600

Dr 01 1400 0 1110 1000 3601 $ 400

Dr 01 1400 0 1110 1000 3801 $ 300

Cr 01 0000 0 1110 1000 1100 $7,000

Cr 01 0000 0 1110 1000 3101 $1,000

16.17 June 2013

c. The LEA records receipt of its 2013-14 EPA entitlement.

d. The LEA records receipt of its 2012-13 EPA entitlement adjustment, based on 2012-13 Annual apportionment (assumes the amount was not accrued in 2012-13).

e. For 2013-14, the school district reclassifies $11,000 of instructional expenditures (teacher salaries and benefits) originally accumulated in Resource 0000 to Resource 1400, according to the spending determination made by the governing board. (Note that an LEA could instead charge expenditures directly to EPA from the beginning.)

Examples specific to county offices of education (COEs) f. The COE determines that it will use its EPA entitlement for the instructional expenditures of its community schools program. EPA funds are transferred to the Juvenile Court/County Community Schools resource.

g. An excess tax COE determines that it will use its EPA entitlement to fund some of the costs of a program that it operates on a fee-for-service basis on behalf of school districts. The program incurs costs that are allowed to be charged to EPA. In this case, the program is funded with unrestricted revenues. Therefore, EPA funds are transferred to the unrestricted resource.

NOTE: If EPA funds are transferred out of Resource 1400 then the LEA should keep local accounting records to document that the EPA funds have been spent for non-administrative costs for purposes of the reporting requirement and the annual audit.

18. Can the charter school 1% supervisorial oversight fee be charged on EPA funds? Yes. Pursuant to Education Code (EC) sections 47613 and 47632, the amount that can be charged for the charter supervisorial oversight fee is based on revenues which, for purposes of calculating the oversight fee, is defined as general-purpose entitlement and categorical block grant funding. Proposition 30 did not change the definition of those revenues or the calculation for the general purpose entitlement; rather, it changed where the funds for general purpose entitlement will come from. Specifically, part will come from the EPA and part will come from state aid (EC Section 47633).

For information on whether EPA funds may be used to pay the supervisorial oversight fee, see question 10.

Cr 01 0000 0 1110 1000 3401 $ 700

Cr 01 0000 0 1110 1000 3501 $ 600

Cr 01 0000 0 1110 1000 3601 $ 400

Cr 01 0000 0 1110 1000 3801 $ 300


Cr 01 1400 0 0000 0000 8012 $9,000


Cr 01 1400 0 0000 0000 8019 $2,000


Dr 01 1400 0 1110 1000 1100 $7,000

Dr 01 1400 0 1110 1000 3101 $1,000

Dr 01 1400 0 1110 1000 3401 $ 700

Dr 01 1400 0 1110 1000 3501 $ 600

Dr 01 1400 0 1110 1000 3601 $ 400

Dr 01 1400 0 1110 1000 3801 $ 300

Cr 01 0000 0 1110 1000 1100 $7,000

Cr 01 0000 0 1110 1000 3101 $1,000

Cr 01 0000 0 1110 1000 3401 $ 700

Cr 01 0000 0 1110 1000 3501 $ 600

Cr 01 0000 0 1110 1000 3601 $ 400

Cr 01 0000 0 1110 1000 3801 $ 300


Dr 01 1400 0 0000 0000 8091 $15,000

Cr 01 2400 0 0000 0000 8091 $15,000


Dr 01 1400 0 0000 0000 8091 $15,000

Cr 01 0000 0 0000 0000 8091 $15,000

16.18 June 2013

California Department of Education (http://www.cde.ca.gov/fg/aa/ca/stspecsch12adjltr.asp) Page Generated: 6/3/2013 9:31:28 AM

Last Reviewed: Thursday, January 17, 2013

January 18, 2013

Dear County Superintendents of Schools:

ADJUSTMENT TO SCHOOL DISTRICT REVENUE LIMIT APPORTIONMENTS FOR STUDENT ATTENDANCE IN STATE SPECIAL SCHOOLS

FISCAL YEAR 2012–13

Statute requires the school district of residence of the parent or guardian of any residential student attending a State Special School to pay 10 percent of the excess annual cost of education for that student (California Education Code Section 59300). Item 6110-006-0001 of the Budget Act of 2012 (Chapter 21, Statutes of 2012) requires the State Controller’s Office (SCO) to withhold the amount due from each school district, as reported by the California Department of Education (CDE), from the district’s principal apportionment, and transfer that amount to the State Special Schools account (6110-006-0001). The amount withheld will be shown as a separate item in the remittance advice for the principal apportionment payment.

Accordingly, enclosed is the schedule of transfers or “adjustments” for projected excess costs for fiscal year 2012–13 reported by the CDE to the SCO. These adjustments will be deducted by the SCO from the January 2013 principal apportionment payments, scheduled for January 29, 2013. CDE will authorize the final adjustments in fiscal year 2013–14 once actual excess costs for fiscal year 2012–13 are known. Please note, the schedule also includes a correction for San Diego County to reimburse Escondido Union for a prior year overpayment.

County superintendents will be notified by e-mail, addressed to the county’s CDEfisc e-mail address, regarding these adjustments. The e-mail includes a link to the CDE Categorical Programs Web page at http://www.cde.ca.gov/fg/aa/ca/statespecialschool.asp where these adjustments are posted. The CDE requested that the e-mail be forwarded to all school districts and charter schools in the county.

For standardized account code structure coding, use Resource Code 0000, Unrestricted Resources, and Expenditure Object Code 7130, State Special Schools.

If you have any questions regarding the adjustments, please contact AnneMarie Rouse, Office Technician, State Special Schools & Services Division, by phone at 916-327-3850 or by e-mail at [email protected]. General questions regarding this notice may be directed to Shannon Reel, Associate Governmental Program Analyst, Categorical Programs Unit, by phone at 916-319-0323 or by e-mail at [email protected].

Sincerely,

Scott Hannan, Director School Fiscal Services Division

16.19 June 2013

SCHEDULE OF ADJUSTMENT TO SCHOOL DISTRICT REVENUE LIMIT APPORTIONMENTSFOR STUDENT ATTENDANCE IN STATE SPECIAL SCHOOLS

FISCAL YEAR 2012–13

COUNTY NAMECOUNTY/DISTRICT

CODE DISTRICT NAME

CALIFORNIA SCHOOL FOR THE BLIND - FREMONT

CALIFORNIA SCHOOL FOR THE DEAF - FREMONT

CALIFORNIA SCHOOL FOR THE DEAF - RIVERSIDE

DISTRICT TOTAL

SAN DIEGO 37-73551 Carlsbad Unified $8,418 $0 $0 $8,41837-68098 Escondido Union*** ($4,404) $0 $0 ($4,404)37-68106 Escondido Union High*** $12,717 $0 $19,426 $32,14337-68122 Fallbrook Union High $0 $0 $6,838 $6,83837-68130 Grossmont Union High $0 $0 $6,838 $6,83837-68213 Mountain Empire Unified $8,416 $0 $0 $8,41637-73569 Oceanside Unified $9,327 $0 $0 $9,32737-68304 Ramona City Unified $9,326 $0 $0 $9,32637-68338 San Diego City Unified $18,652 $0 $20,826 $39,47837-68346 San Dieguito Union High $0 $0 $6,843 $6,84337-73791 San Marcos Unified $0 $0 $6,944 $6,94437-68411 Sweetwater Union High $0 $0 $6,841 $6,841

California Department of EducationSchool Fiscal Services Division

***Correction made from 2011–12 Adjusted LEA Billing. Escondido Union Elementary charged instead of Escondido Union High. This is the correction.

Page 1 of 1

16.20 June 2013

FIS PROCESSES

This section will cover items specific to the

Financial Information System (FIS) at the San

Diego County Office of Education.

During the year-end closing process, there are

three FIS processes (Clear Vendor Invoices,

Roll Vendor History and Clear Encumbrances)

that Financial Accounting runs for districts.

These are done annually. We will discuss

why they are run and their purposes. You

need to know how they impact your district's

records and how they relate to year-end

closing.

Different FIS screens need to be used and are

there to assist you during the closing process.

We will talk about why they are necessary and

their functions.

17.1 JUNE 2014

INFO Screen At year-end, we enter year-end closing deadline dates and information reminders on the INFO screen. After logging on FIS, go to the INFO screen and check the date and time the INFO screen was last updated. To keep year-end reminders handy, make a copy of this screen if the date has changed from the last time you looked at it. A date change indicates something has been added, changed or deleted from the screen.

SDCOE Customer Resource Center Staff PHONE NUMBERS

Michele O’Hagan (800) 289-1500

Jocelyn Milla (800) 289-1500

SCREEN ACCESS

Access Removed 6/28/14 AM: INVADD

Access Removed 6/30/14 AM: ENCENT, ENCUPD

Available 7/04/14 AM: FIS FY 13-14 FYTRN, FYDIST (with a 06/30/14 date)

(Dist 90-FYCASH)

FY 14-15 ENCENT, ENCUPD, INVADD

17.2 JUNE 2014

2013-14 YEAR-END PROCEDURE

PAYROLL POSTS – M12 and S24 Payrolls These payrolls will post to FIS as soon as they are in balance. The 7/03/14 payroll will be included in June month end reports that processes on 7/03/14.

SXADJ SCREEN Adjustment Deadline

Payroll Expense Distribution Calculation Exceptions (PEDCER) Adjustments

Through 6/24/14

To adjust Payroll Exceptions in PAYROLL and FIS Use SXADJ Screen "ADJ" function

After 6/30/14

To adjust 13/14 Payroll Exceptions in FIS do Journal Entries using the appropriate screen:

Use the TRNADJ screen 7/01/14 thru 7/03/14 Use the FYTRN screen 7/04/14 thru closing date (8/22/14)

To adjust Payroll Exceptions in PAYROLL only:

Use the SXADJ screen "FIX" function NOTE: SXADJ screen will be disabled from 6/25/14 through 6/30/14, and will be enabled on 7/01/14. To obtain a final report that includes payroll expense distribution for SXADJ "FIX" adjustments, request the following Payroll Report or Payroll Extract with Fiscal year 2013 on the payroll PRQST screen Report Category: DISTRICT 24 - Fiscal YTD SACS Expense Distribution by Employee Report

(This is an alphabetical report) EXTRACT 09 - YTD SACS EXP Distribution / Encumbrances

(Can import and sort at user discretion) July 2014 Monthly Payroll Exceptions

The SXADJ screen "ADJ" function can be used on July 22, 2014 for clearing FY 14/15 payroll exceptions.

17.3 JUNE 2014

Clearing Vendor Invoices

Financial Accounting orders "Remove All Vendor Invoices"

"OTHER" report 03 on June 30,CCYY.

"Remove All Vendor Invoices" This process list unpaid

invoice records.

"Unpaid Vendor Invoice Records" report is produced and distributed to districts.

17.4 JUNE 2014

FIS YEAR-END PROCESSES

CLEAR VENDOR INVOICES

Prior to the final commercial warrant processing date in June, the district should

use INVLST or INVENO to check for old invoices that have not cleared.

Research each invoice and either, delete and re-enter for payment by last date to

input Invoice in the month of June, or just delete using the DELETE function on

INVADD.

Financial Accounting will run a report process on June 30 to remove vendor

invoices. A report of removed invoices and amounts (UNPAID VENDOR

INVOICE RECORDS) will be generated and sent to the district. This report

process does NOT create transactions.

Any invoices appearing with amounts on the report must be cleared manually in

the financial system by the district. For example:

1. An invoice was input with an incorrect due date. If it has not been

paid, it must be accrued. The expenditure has already been charged.

FIS DR 9505 - Accounts Payable

CR 9510 - Current Liabilities

Input the invoice in the new fiscal year for payment, expensing to 9511 to

clear the accrued liability.

2. Invoices previously paid. The invoice should have been deleted.

Reverse the entry.

FIS DR 9505 - Accounts Payable

CR 4000-7999 - Expenditure Account

17.5 JUNE 2014

FIS Year-End Processes

INVLST

INVENO

17.6 JUNE 2014

17.7 JUNE 2014

Rolling the Fiscal Year Vendor Amounts

Financial Accounting orders "Clear Fiscal Year Vendor Amounts"

"OTHER" report 05 on June 30.

Districts may run: VENLST - File Function

to save an electronic file of the fiscal year financial history.

-OR- Districts may order:

Vendor Reports 03 or 04 to maintain a hard copy of the

fiscal year financial history.

"Clear Vendor History" is processed with vendor fiscal year information transferred

from this Fiscal Year to Last Fiscal Year.

No report is produced, but vendor information may be verified on the

VENDMT screen.

17.8 JUNE 2014

FIS YEAR-END PROCESSES

ROLL VENDOR HISTORY

On June 30, Financial Accounting will run a process to move "This Fiscal Year"

Vendor Payments to the "Last Fiscal Year" Payments field on the VENDMT

screen for all districts.

No report is generated.

FISCAL YEAR HISTORICAL VENDOR REPORT

Your district can obtain a vendor history report by fiscal year by one of two ways:

1. Run the File function on VENLST screen by June 30, 2014. This

will create an electronic file that can be imported into Excel, or

2. Request on the REPCAT screen VENDOR #03 report (Alpha) or

VENDOR #04 report (Numeric). This is a large report, so we

recommend ordering it Duplex, Format 2 up.

17.9 JUNE 2014

Clear Vendor History

Before

After

17.10 JUNE 2014

Clearing the Encumbrances

On July 1, Financial Accounting will request the process to remove encumbrances. A report "ENCUMBRANCES REMOVED" will be generated listing all non-salary encumbrances that have been brought to zero. This process will create transactions in FIS.

Financial Accounting orders "Encumbrances"

"OTHER" report 17 on July 1 .

"Encumbrances" are processed with

encumbrance records removed.

"Encumbrances" report is produced and distributed to districts.

17.11 JUNE 2014

17.12 JUNE 2014

FIS PRIOR YEAR POSTING SCREENS

Beginning July 4, 2014 the FIS system will be operating two fiscal years. When

documents are input, different screens must be used. Be extremely careful to

use the correct screen for that fiscal year.

FIS FIS

For FY 13-14 For FY 14-15

Use a 06/30/14 date Use a July date

And the following corresponding screens:

FYDIST DISTCT

FYTRN TRNADJ

(NO FY Screen) ENCADJ

* FYCASH * CASHTR

The DISTCT and FYDIST screens are used for transactions between funds

03-00 and 06-00. The system automatically posts the cash offset entry.

The TRNADJ and FYTRN screens are used for transactions within the same

fund.

The ENCADJ screen is used for encumbrance adjustments in FY 14/15.

* The FYCASH and CASHTR screens are used for transactions between

different funds. They are for County Office use only.

The FY screens will be available from July 4 – August 22, 2014.

17.13 JUNE 2014

GLOSSARY OF COMMON

SCHOOL FINANCE TERMS

18.1 JUNE 2014

http://ww

ADA

AB 1200

Accrual Ba

Ad valorem

Apportion

Appropriat

Appropriat

Assessed V

Attendanc

Base Reve

Basic Aid

Benefit As

Bonded In

Categorica

CBEDS

CBEST

Certificate

Chapter 1

Chapter 2

Classified P

Class Size P

Concurren

Consumer

Cost‐of‐Liv

Credential

Criteria an

ww.sscal.com

asis Accounting

m Taxes

ment

tion Bill

tion For Contin

Valuation

ce Reports

nue Limit

sessment Dist

debtedness

al Aid

ed Personnel

Personnel

Penalties

ntly Enrolled

Price Index (C

ving Adjustme

led Teacher

nd Standards

/glossary.htm

g

ngencies

tricts

CPI)

nt (COLA)

m

GlossaSchool

Indirect Exp

Individualiz

Least Restr

Leveling Do

Mandated

Maintenan

Maintenan

Miscellaneo

Necessary S

Parcel Tax

PERB

Permissive

PERS

PL81‐874

PL94‐142

Prior Year's

Proposition

Proposition

Reduction‐

Reserves

Revenue Li

Revolving C

ROC/P

SB 90

SB 813

Scope of Ba

aryofClFinan

pense and Ove

zed Education

rictive Environ

own & Up

Costs

nce Assessmen

nce Factor

ous Funds

Small School

Override Tax

s Taxes

n 13

n 98

‐in‐Force (RIF)

mit

Cash Funds

argaining

CommonceTer

erhead

Program (IEP)

ment

nt Districts

onrms

)

18.2 JUNE 2014

http://www.sscal.com/glossary.htm

Declining Enrollment Adjustment Secured Roll

Deficit Factor Serrano Decision

Economic Impact Aid (EIA) Slippage

Encroachment Squeeze Formula

Encumbrances State Allocation Board (SAB)

Equalization Aid State School Fund

ERAF STRS

Factfinding Subventions

Forest Reserve Funds Supplemental Roll

Full‐Time Equivalent (FTE) Test 1/Test 2/Test 3

Gann Spending Limit Unduplicated Count

General Obligation Bonds Unencumbered Balance

High Revenue Districts Unsecured Roll

Implicit Price Deflator Waivers

ADA Average daily attendance. There are several kinds of attendance, and these are counted in different ways. For regular attendance, ADA is equal to the average number of pupils actually attending classes who are enrolled for at least the minimum school day. Up through 1997-98, ADA included excused absences but, effective 1998-99, excused absences no longer count towards ADA. In classes for adults and ROC/P, one unit of ADA is credited for each 525 classroom hours. Attendance is counted every day of the school year and is reported to the California Department of Education three times a year.

AB 1200 Reference to AB 1200 (Chapter 1213/1991) that imposed major fiscal accountability controls on school districts and county offices of education, by establishing significant administrative hurdles an obligations for agency budgets and fiscal practices. See especially Education Code Sections 1240 et seq. and 42131 et seq.

Accrual Basis Accounting An accounting system where transactions are recorded when they have been reduced to a legal or contractual right or obligation to receive or pay out cash or other resources.

18.3 JUNE 2014


Ad valorem Taxes Taxes that are based on the value of property, such as the standard property tax. The only new taxes based on the value of property that are allowed today are those imposed with a two-thirds voter approval for capital facilities bonded indebtedness.

Apportionment State aid given to a school district or county office of education. Apportionments are calculated three times for each school year: (1) the First Principal Apportionment (P-1) is calculated in February of the school year corresponding to the P-1 ADA (see Attendance Reports); (2) the Second Principal Apportionment (P-2) is calculated in June corresponding to the P-2 ADA; and, (3) the annual recalculation of the apportionment is made in February following the school year and is based on P-2 ADA (except for programs where the annual count of ADA is used).

Appropriation Bill A bill before the Legislature authorizing the expenditure of public money and stipulating the amount, manner and purpose for the expenditure items.

Appropriation For Contingencies That portion of the current fiscal year’s budget that is not appropriated for any specific purpose but is held subject to intrabudget transfer; i.e. transfer to other specific appropriation accounts as needed during the fiscal year.

Assessed Valuation (also, Assessed Value)The total value of property for taxation purposes within a school agency, as determined by state and county assessors. The "AV" of a school district will influence the total property tax income of a school district. The percentage growth in statewide AV from one year to the next is an important ingredient in determining appropriations levels required from the state for fully funding district and county revenue limits, as well as for Proposition 98 calculations. Ever since Proposition 13, the assessed value of properties in California are adjusted to the true market value only at the time of new construction or transfer of ownership. For all other properties, the assessed value grows by a maximum of 2% a year, resulting in the assessed value of many properties being far less than their current market value.

Attendance Reports Each school agency reports its attendance three times during a school year. The First Principal Apportionment ADA, called the P-1 ADA or the P-1 count, is counted from July 1 through the last school month ending on or before December 31 of a school year. The Second Principal Apportionment ADA, called the P-2 ADA, is counted from July 1 through the last school month ending on or before April 15 of a school year. Annual ADA is based on the count from July 1 through June 30. The final recalculation of the apportionment is based on a school agency’s P-2 ADA, except for adult education programs, regional occupational centers and programs and nonpublic school funding, all of which use the annual count of ADA. Also, under certain circumstances when a district has a very large influx of migrant students in the Spring, a district may request the use of annual ADA in lieu of P-2 ADA.

Base Revenue Limit See Revenue Limit.

18.4 JUNE 2014


Basic Aid The California Constitution guarantees that each school district will receive a minimum amount of state aid, called "basic aid," equal to $120 per ADA or $2,400 per district, whichever is greater. "Basic aid school districts" are those eligible for the basic aid constitutional guarantee only, since all of the balance of the school districts' revenue limit is funded by local property taxes.

Benefit Assessment Districts See Maintenance Assessment Districts.

Bonded Indebtedness An obligation incurred by the sale of bonds for acquisition of school facilities or other capital expenditures. Since 1986, districts have been able to levy a local property tax to amortize bonded indebtedness, provided the taxes are approved by a two-thirds vote of the electorate.

Categorical Aid Funds from the state or federal government granted to qualifying school agencies for specialized programs regulated and controlled by federal or state law or regulation. Examples include programs for children with special needs, such as special education and Gifted and Talented Education (GATE); special programs, such as the School Improvement Program (SIP); or, special purposes, such as transportation. Expenditure of most categorical aid is restricted to its particular purpose. The funds are granted to districts in addition to their revenue limits.

CBEDS California Basic Education Data System. The statewide system of collecting enrollment, staffing and salary data from all school districts on an "Information Day" each October.

CBEST The California Basic Education Skills Test. Required of anyone seeking certification as a teacher, the test measures proficiency in reading, writing and mathematics.

Certificated Personnel School employees who hold positions for which a credential is required by the state –teachers, librarians, counselors and most administrators.

Chapter 1 Federal financial assistance to districts to meet the special needs of educationally deprived children, i.e. children whose educational attainment is below the level appropriate for children of their age. Funding is to supplement services in reading, language arts and mathematics to identified students.

Chapter 2 Federal financial assistance for schools under the Education Consolidation and Improvement Act, 20 U.S.C. Sec. 3811 et seq., which consolidated the provisions of Titles II, III, IV, VI, VII and part IX of the Elementary and Secondary Education Act of 1965. The law provides federal grants to develop and implement a comprehensive and coordinated program to improve elementary and secondary instruction in basic skills of reading, math and language arts, as formerly authorized in Title II.

Classified Personnel School employees who hold positions that do not require a credential, like aides, custodians, clerical support, cafeteria workers, bus drivers, etc.

18.5 JUNE 2014


Class Size Penalties The penalties imposed on school districts that have classes in excess of certain maximum sizes. Class size penalties result in a reduction in ADA which, in turn, results in a loss in revenue limit income. (See Education Code Sections 41376 and 41378).

Concurrently Enrolled Pupils who are enrolled both in a regular program for at least the minimum school day and also in a regional occupational center or program (ROC/P) or class for adults. Such a student will generate both regular ADA for the time in the regular program plus concurrently enrolled ADA for the time in ROC/P or adult classes. By qualifying for both regular ADA and concurrently enrolled ADA, such a student can generate more than one unit of ADA.

Consumer Price Index (CPI) A measure of the cost-of-living for consumers compiled by the United States Bureau of Labor Statistics. Separate indices of inflation are calculated regularly for the United States, California, some regions within California and selected cities. The CPI is one of several measures of inflation.

Cost-of-Living Adjustment (COLA) An increase in funding for government programs, including revenue limits or categorical programs. Current law ties the COLA for most education programs to the annual percentage change in the "Implicit Price Deflator" for State and Local Governments – a government price index. (See Education Code Section 42238.1.)

Credentialed Teacher One holding a credential to teach issued by the State Commission on Teacher Credentialing. A credential is issued to those who have successfully completed all college training and courses required by the State, have graduated from an accredited college or university, have met any other state requirements and have passed the California Basic Education Skills Test (CBEST).

Criteria and Standards Local school agency budgets must meet state-adopted provisions of "criteria and standards." These provisions establish minimum fiscal standards, such as a minimum reserve level, that school districts, county offices of education and the State use to monitor fiscal solvency and accountability. See Education Code Sections 33127 et seq.

Declining Enrollment Adjustment A formula that cushions the drop in income in a district with a declining student population. Under current law, districts are funded for the higher of either current year or prior year ADA.

Deficit Factor When an appropriation to the State School Fund for revenue limits – or for any specific categorical program– is insufficient to pay all claims for state aid, a deficit factor is applied to reduce the allocation of state aid to the amount appropriated.

Economic Impact Aid (EIA) State categorical aid for districts with concentrations of children who are bilingual, transient and/or from low income families.

18.6 JUNE 2014


Encroachment The expenditure of school districts' general purpose funds in support of a categorical program, i.e. the categorical expense encroaches into the district's general fund for support. Encroachment occurs in most districts and county offices that provide special education and transportation. Other encroachment is caused by deficit factors or local decisions to allocate general purpose funds to special purpose programs.

Encumbrances Obligations in the form of purchase orders, contracts, salaries, and other commitments chargeable to an appropriation for which a part of the appropriation is reserved.

Equalization Aid The extra state aid provided in some years – such as 1996-97 – to a low revenue district to increase its base revenue limit toward the statewide average.

ERAF Education Revenue Augmentation Fund – the fund used to collect the property taxes that are shifted from cities, the county and special districts within each county, prior to their distribution to K-14 school agencies.

Factfinding The culmination of the Impasse Procedures, Article 9, of the State’s collective bargaining law. A tripartite panel, with the chairperson appointed and paid for by PERB, considers several specifically enumerated facts and makes findings of fact and recommendations in terms of settlement to a negotiating agreement. Such recommendations are advisory only and may be adopted or rejected in whole or in part by the parties.

Forest Reserve Funds 25% of funds received by a county from the United States Government from rentals of forest reserve lands are apportioned among the various districts in the county according to school population.

Full-Time Equivalent (FTE) A count of full-time and part-time employees where part-time employees are reported as an appropriate fraction of a full-time position. This fraction is equal to the ratio of time expended in a part-time position to that of a full-time position.

Gann Spending Limit A ceiling, or limit, on each year's appropriations of tax dollars by the state, cities, counties, school districts, and special districts. Proposition 4, an initiative passed in November 1979, added controls on appropriations in Article XIIIB of the California Constitution. Using 1978-79 as a base year, subsequent years' limits have been adjusted for: (1) an inflation increase equal to the change in the Consumer Price Index or per capita personal income, whichever is smaller; and, (2) the change in population, which for school agencies is the change in ADA. Proposition 111, adopted in June 1990, amended the Gann limit inflation factor to be based only on the change in per capita personal income.

General Obligation Bonds Bonds that are a "general obligation" of the government agency issuing them, i.e. their repayment is not tied to a selected revenue stream. Bond elections in a school district must be approved by a two-thirds vote of the electorate, but state bond measures require only a majority vote.

18.7 JUNE 2014


Gifted and Talented Education (GATE) A program for students in grades 1 through 12 who have shown potential abilities of high performance, capability and needing differentiated or accelerated education. "Gifted child educational programs" are those special instructional programs, supportive services, unique educational materials, learning settings, and other services which differentiate, supplement and support the regular educational program in meeting the needs of gifted students.

High Revenue Districts Districts that have a revenue limit per ADA that is greater than the state average for the same type of district (elementary, high school or unified). Many high revenue districts were formerly called "high wealth" because their assessed value per ADA was significantly above the statewide average.

Implicit Price Deflator See Cost-of-Living Adjustment.

Indirect Expense and Overhead Those elements of indirect cost necessary to the operation of the district or in the performance of a service that are of such nature that the amount applicable to each accounting unit cannot be separately identified. Indirect costs are allocated to all programs in a school agency as a percentage of direct and allocated costs for each program.

Individualized Education Program (IEP)A written agreement between a school agency and parents or guardians of a disabled child specifying an educational program tailored to the needs of the child, in accordance with federal PL 94-142 regulations. An IEP team is comprised of a certified district employee who is qualified to supervise special education, the child’s teacher, one or both parents, the child, if appropriate, and other individuals at the discretion of the parent or school. The IEP must include a statement of the child’s present levels of educational performance, a statement of annual goals and short term instructional objectives, a statement of the specific special education and related services to be provided to the child, the extent to which the child will participate in regular education programs, the projected dates for starting services, appropriate objective criteria, evaluation procedures, and schedules for determining, on at least an annual basis, whether the short term instructional objectives are being achieved.

Least Restrictive Environment Federal and state law requires that disabled students be placed in the least restrictive educational appropriate to their needs so that they can, to the extent appropriate, integrate and be educated with non-disabled students.

Leveling Down Lowering the revenue level of high revenue districts to promote revenue equity among school districts.

Leveling Up Raising the revenue level of low revenue districts to promote revenue equity among school districts.

Mandated Costs School district expenses that occur because of federal or state laws, decisions of state or federal courts, federal or state administrative regulations. Costs that are mandated by state law or regulations must be reimbursed by the state, while

18.8 JUNE 2014


costs mandated by federal law, a court or an initiative do not need to be reimbursed by the state. See SB 90, 1977.

Maintenance Assessment Districts A methodology for local agencies, including school agencies, to charge property owners a fee for the benefit derived by the property as a result of local agency service improvements. (See Lighting and Landscape Act of 1972, Section 22500 of the Street and Highways Code). Originally, school agencies were allowed to impose the "fee" by a vote of the local governing board only, by merely showing a benefit to each fee payer. Now, however, a school agency must hold an election before such a fee can be levied.

Maintenance Factor See Proposition 98.

Miscellaneous Funds Local revenues received from mineral royalties, bonuses and other payments in lieu of taxes. Fifty percent of such revenues are used as an offset to state aid in the revenue limit formulas.

Necessary Small School An elementary school with 96 or fewer ADA or high school with 286 or fewer ADA that meets the standards of being "necessary." (See Education Code Sections 42280 et seq.)

Parcel Tax A special tax that is a flat amount per parcel and not ad valorem based (i.e. not according to the value of the property). Parcel taxes must be approved by a two-thirds vote of the electorate. (See Government Code Section 50079, et al.)

PERB Public Employment Relations Board. Five persons appointed by the Governor to regulate collective bargaining between school employers and employee organizations. (See Government Code Sections 3541, et seq.)

Permissive Override Tax Prior to Proposition 13, any of a number of local tax levies that were for specific purposes and that required only the permission of a school board to be levied. School agencies are no longer allowed to levy such taxes.

PERS Public Employees' Retirement System. State law requires that classified employees, their employer, and the state contribute to this retirement fund.

PL81-874 A federal program of "Impact Aid" that provides funds to school agencies that educate children whose families live and/or work on federal property, such as military bases. Also called "PL874."

PL94-142 Federal law that mandates a "free and appropriate" education for all disabled children.

Prior Year's Taxes Tax revenues that had been delinquent in a prior year and that are received in the current fiscal year. These revenues offset state aid in the current year in the revenue limit formula.

18.9 JUNE 2014


Proposition 13 An initiative amendment passed in June 1978 adding Article XIII A to the California Constitution. Under Proposition 13, tax rates on secured property are restricted to no more than 1% of full cash value. Proposition 13 also defined assessed value and required a two-thirds vote to increase existing taxes or levy new taxes.

Proposition 98 An initiative adopted in 1988 and then amended by Proposition 111 in 1990. Proposition 98 contains three major provisions: (1) a minimum level of state funding for K-14 school agencies (unless suspended by the Legislature); (2) a formula for allocating any state tax revenues in excess of the state's Gann Limit; and, (3) the requirement that a School Accountability Report Card be prepared for every school. The minimum funding base is set equal to the greater of the amount of state aid determined by two formulas, commonly called ATest 1@ and ATest 2@– unless an alternative formula, known as "Test 3," applies.

"Test 1" originally provided that K-14 school agencies shall receive at least 40.319% of state general fund tax revenues in each year, the same percentage as was appropriated for K-14 school agencies in 1986-87. Due to the shift in property taxes from local governments to K-14 agencies, the "Test 1" percentage has been reset at 34.559%.

"Test 2" provides that K-14 school agencies shall receive at least the same amount of combined state aid and local tax dollars as was received in the prior year, adjusted for the statewide growth in K-12 ADA and an inflation factor equal to the annual percentage change in per capita personal income.

"Test 3" only applies in years in which the annual percentage change in per capita state general fund tax revenues plus 1/2% is lower than the "Test 2" inflation factor (i.e. change in per capita personal income), and in this case the "Test 2" inflation factor is reduced to the annual percentage change in per capita state general fund tax revenues plus 1/2%.

One provision of Proposition 98/111 applies whenever the minimum funding level is reduced due either to "Test 3" or the suspension of the minimum funding level by the Legislature and Governor. The "maintenance factor" is initially calculated as the amount of the funding reduction, and this amount grows each year by statewide ADA growth and inflation. In subsequent years when state taxes grow quickly, this "maintenance factor" is restored by increasing the Proposition 98 minimum funding level until the funding base is fully restored.

Reduction-in-Force (RIF) The process whereby employment is terminated because of a need to reduce the staff rather than because of any performance inadequacies of the employee.

Reserves Funds set aside in a budget to provide for estimated future expenditures or to offset future losses, for working capital, or for other purposes.

18.10 JUNE 2014


Revenue Limit The amount of revenue that a district can collect annually for general purposes from local property taxes and state aid. The revenue limit is composed of a base revenue limit – a basic education amount per unit of ADA computed by formula each year from the previous year's base revenue limit – and any of the number of revenue limit adjustments that are computed anew each year.

The total revenue limit of a school district is generally determined by multiplying the district's P-2 ADA times the base revenue limit, adding the applicable revenue limit adjustments and applying a deficit factor.

Revolving Cash Funds A stated amount of money used primarily for emergency or small or sundry disbursements and reimbursed periodically through properly documented expenditures, which are summarized and charged to property accounting classifications.

ROC/P Regional Occupational Center or Program – a vocational educational program for high school students and adults. A ROC/P may be operated by a single district, by a consortium of districts under a joint powers agreement (JPA), or by a county office of education for the districts within the county.

SB 90 Reference to Senate Bill 90 (Chapter 1406/1972) that established the revenue limit system for funding school districts. The first revenue limit amount was determined by dividing the district's 1972-73 state and local income by that year's ADA. This per-ADA amount is the historical base for all subsequent revenue limit calculations.

SB 813 Reference to Senate Bill 813 (Chapter 498/1983) that provided a series of education "reforms" in funding calculations. Longer day, longer year, mentor teachers and beginning teacher salary adjustments are a few of the programs implemented by this 1983 legislation.

Scope of Bargaining The range of subjects that are negotiated between school agencies and employee organizations during the collective bargaining process. Scope includes matters relating to wages, hours and working conditions as defined in the Government Code. PERB and the courts are responsible for interpreting disputes about scope.

Secured Roll That portion of the assessed value that is stationary, i.e., land and buildings. See also Unsecured Roll. The secured roll averages about 90% of the taxable property in a district.

Serrano Decision In 1974, the California Superior Court in Los Angeles County ruled in the Serrano v. Priest case that school district revenues in California depended so heavily on local property taxes that students in districts with a low assessed value per pupil were denied an equal educational opportunity in violation of the "Equal Protection" clause of the California Constitution. This ruling established certain standards under which the school finance system would be constitutional and was upheld by the California Supreme Court in 1976. In 1983, the California Superior Court in Los Angeles

18.11 JUNE 2014


County ruled that the system of school finance in effect at that time was in compliance with the earlier Court order. The case was subsequently appealed to the Appellate Court which upheld the Superior Court ruling. In March 1989, all of the plaintiffs in the case agreed to dismiss their appeals, thereby settling Serrano as a legal issue.

Slippage Savings in state school fund appropriations that are the result of property tax revenues growing faster than a district’s cost-of-living and enrollment growth. When property tax growth is greater than the growth in a district’s total revenue limit, state aid to the district declines, creating a "slippage" in state expense.

Squeeze Formula The formula used from 1973-74 through 1981-82 for the calculation of the annual inflation increase in the base revenue limit that provided smaller-than-average increases to high revenue districts. This formula thus "squeezed" the revenues of high revenue districts as a means of promoting revenue equalization. Effective 1983-84, the squeeze formula was eliminated and all districts of the same type now receive the same dollar inflation increase.

State Allocation Board (SAB) The regulatory agency that controls most state-aided capital outlay and deferred maintenance projects and distributes funds for them.

State School Fund Each year the state appropriates money to this fund, which is then used to make state aid payments to school districts. Section A of the State School Fund is for K-12 education and Section B is for community college education.

STRS The State Teachers’Retirement System, which is funded by contributions from both certificated employees and their employing school agencies, as well as by direct payments by the state.

Subventions The term used to describe assistance or financial support, usually from higher governmental units to local governments or school agencies. State aid to school agencies is a state subvention.

Sunset The termination of a categorical program. A schedule is in current law for the Legislature to consider the "sunset" of most state categorical programs. If a program sunsets under this schedule, the funding for the program shall continue but the specific laws and regulations shall no longer apply.

Supplemental Roll An additional property tax assessment for properties that are sold or newly constructed that reflect a higher market value than on their prior lien date. By taxing this increase in assessed value immediately – rather than waiting until the next lien date – additional property taxes are generated.

Test 1/Test 2/Test 3 See Proposition 98.

Unduplicated Count The number of pupils receiving special education or special services under the Master Plan for Special Education on the census dates of December 1 and

18.12 JUNE 2014


April 1. Even though a pupil may receive multiple services, each pupil is counted only once in the unduplicated count.

Unencumbered Balance That portion of an appropriation or allotment not yet expended or obligated.

Unsecured Roll That portion of assessed property that is movable, such as boats, planes, etc.

Waivers Permission from the State Board of Education – or, in some cases, from the Superintendent of Public Instruction– to set aside the requirements of an Education Code provision upon the request of a school agency. Certain Education Code sections cannot be waived. (See Education Code Section 33050.)

18.13 JUNE 2014