Skip to content

APPENDIX A - Forms & Reports

Forms and Reports in the SACS Financial Reporting Software

Table Legend
G General Ledger Data
P Preloaded Data From Prior Year
S Supplemental Data
R Required
R* Required, if Applicable
O Optional
O* Optional SACS Format; Required Data
O** Optional SACS Format; Required, if Applicable
– Not Available/Applicable

FUND FORMS Reporting Requirements


Name Description Extracted Keyed District County JPA District
Charter
School
County
Charter
School
B = Budget Reporting Period
UA = Unaudited Actuals Reporting Period
I = Iterim Reporting Periods
B/UA/I B/UA/I B/UA/I B/UA/I B/UA/I
CEFB Components of Ending Fund Balance/Net Position GS GS O/O/O O/O/O O/O/O O/O/O O/O/O
01 General Fund/County School Service Fund GS R/R/– R/R/– R/R/– O/R*/– O/R*/–
01I General Fund/County School Service Fund GS –/–/R –/–/R –/–/R –/–/O –/–/O
08 Student Activity Special Revenue Fund GS R/R/– R/R/– R/R/– O/R*/– O/R*/–
08I Student Activity Special Revenue Fund GS –/–/R* –/–/R* –/–/R* –/–/O* –/–/O*
09 Charter Schools Special Revenue Fund GS R/R/– R/R/– –/–/– –/–/– –/–/–
09I Charter Schools Special Revenue Fund GS –/–/R* –/–/R* –/–/– –/–/– –/–/–
10 Special Education Pass-Through Fund GS R/R/– R/R/– R/R/– –/–/– –/–/–
10I Special Education Pass-Through Fund GS –/–/R* –/–/R* –/–/R* –/–/– –/–/–
11 Adult Education Fund GS R/R/– R/R/– R/R/– O/R/– O/R/–
11I Adult Education Fund GS –/–/R* –/–/R* –/–/R* –/–/O –/–/O
12 Child Development Fund GS R/R/– R/R/– R/R/– O/R*/– O/R/–
12I Child Development Fund GS –/–/R* –/–/R* –/–/O –/–/O –/–/O
13 Cafeteria Special Revenue Fund GS R/R/– R/R/– R/R/– O/R*/– O/R*/–
13I Cafeteria Special Revenue Fund GS –/–/R* –/–/R* –/–/R* –/–/O –/–/O
14 Deferred Maintenance Fund GS R/R/– R/R/– R/R/– O/R*/– O/R*/–
14I Deferred Maintenance Fund GS –/–/R* –/–/R* –/–/R* –/–/O –/–/O
15 Pupil Transportation Equipment Fund GS R/R/– R/R/– R/R/– O/R*/– O/R*/–
15I Pupil Transportation Equipment Fund GS –/–/R* –/–/R* –/–/R* –/–/O –/–/O
16 Forest Reserve Fund GS –/–/– R/R/– –/–/– –/–/– –/–/–
16I Forest Reserve Fund GS –/–/– –/–/R* –/–/– –/–/– –/–/–
17 Special Reserve Fund for Other Than Capital Outlay Projects GS R/R/– R/R/– R/R/– O/R*/– O/R*/–
17I Special Reserve Fund for Other Than Capital Outlay Projects GS –/–/R* –/–/R* –/–/R* –/–/O –/–/O
18 School Bus Emissions Reduction Fund GS R/R/– R/R/– R/R/– O/R*/– O/R*/–
18I School Bus Emissions Reduction Fund GS –/–/R* –/–/R* –/–/R* –/–/O –/–/O
19 Foundation Special Revenue Fund GS R/R/– R/R/– –/–/– O/R*/– O/R*/–
19I Foundation Special Revenue Fund GS –/–/R* –/–/R* –/–/– –/–/O –/–/O
20 Special Reserve Fund for Postemployment Benefits GS R/R/– R/R/– R/R/– O/R*/– O/R*/–
20I Special Reserve Fund for Postemployment Benefits GS –/–/R* –/–/R* –/–/R* –/–/O –/–/O
21 Building Fund GS R/R/– R/R/– R/R/– O/R*/– O/R*/–
21I Building Fund GS –/–/R* –/–/R* –/–/R* –/–/O –/–/O
25 Capital Facilities Fund GS R/R/– R/R/– –/–/– O/R*/– O/R*/–
25I Capital Facilities Fund GS –/–/R* –/–/R* –/–/– –/–/O –/–/O
30 State School Building Lease Purchase Fund GS R/R/– R/R/– –/–/– O/R*/– O/R*/–
30I State School Building Lease Purchase Fund GS –/–/R* –/–/R* –/–/– –/–/O –/–/O
35 County School Facilities Fund GS R/R/– R/R/– R/R/– O/R*/– O/R*/–
35I County School Facilities Fund GS –/–/R* –/–/R* –/–/R* –/–/O –/–/O
40 Special Reserve Fund for Capital Outlay Projects GS R/R/– R/R/– R/R/– O/R*/– O/R*/–
40I Special Reserve Fund for Capital Outlay Projects GS –/–/R* –/–/R* –/–/R* –/–/O –/–/O
49 Capital Project Fund for Blended Component Units GS R/R/– –/–/– –/–/– O/R*/– O/R*/–
49I Capital Project Fund for Blended Component Units GS –/–/R* –/–/– –/–/– –/–/O –/–/O
51 Bond Interest and Redemption Fund G R/R/– –/–/– –/–/– O/R*/– O/R*/–
51I Bond Interest and Redemption Fund G –/–/R* –/–/– –/–/– –/–/O –/–/O
52 Debt Service Fund for Blended Component Units G R/R/– –/–/– –/–/– O/R*/– O/R*/–
52I Debt Service Fund for Blended Component Units G –/–/R* –/–/– –/–/– –/–/O –/–/O
53 Tax Override Fund G R/R/– R/R/– –/–/– O/R*/– O/R*/–
53I Tax Override Fund G –/–/R* –/–/R* –/–/– –/–/O –/–/O
56 Debt Service Fund G R/R/– R/R/– –/–/– O/R*/– O/R*/–
56I Debt Service Fund G –/–/R* –/–/R* –/–/– –/–/O –/–/O
57 Foundation Permanent Fund GS R/R/– R/R/– –/–/– O/R/– O/R/–
57I Foundation Permanent Fund GS –/–/R* –/–/R* –/–/– –/–/O –/–/O
61 Cafeteria Enterprise Fund GS R/R/– R/R/– R/R/– O/R*/– O/R*/–
61I Cafeteria Enterprise Fund GS –/–/R* –/–/R* –/–/R* –/–/O –/–/O
62 Charter Schools Enterprise Fund GS R/R/– R/R/– –/–/– O/R*/– O/R*/–
62I Charter Schools Enterprise Fund GS –/–/R* –/–/R* –/–/– –/–/O –/–/O
63 Other Enterprise Fund GS R/R/– R/R/– –/–/– O/R*/– O/R*/–
63I Other Enterprise Fund GS –/–/R* –/–/R* –/–/– –/–/O –/–/O
66 Warehouse Revolving Fund G R/R/– R/R/– –/–/– O/R*/– O/R*/–
66I Warehouse Revolving Fund G –/–/R* –/–/R* –/–/– –/–/O –/–/O
67 Self Insurance Fund GS R/R/– R/R/– R/R/– O/R*/– O/R*/–
67I Self Insurance Fund GS –/–/R* –/–/R* –/–/R* –/–/O –/–/O
71 Retiree Benefit Fund GS R/R/– R/R/– R/R/– O/R*/– O/R*/–
71I Retiree Benefit Fund GS –/–/R* –/–/R* –/–/R* –/–/O –/–/O
73 Foundation Private Purpose Trust Fund GS R/R/– R/R/– –/–/– O/R*/– O/R*/–
73I Foundation Private Purpose Trust Fund GS –/–/R* –/–/R* –/–/– –/–/O –/–/O
76 Warrant/Pass Through Fund GS R/R/– R/R/– R/R/– O/R*/– O/R*/–
76I Warrant/Pass-Through Fund GS –/–/R* –/–/R* –/–/R* –/–/O –/–/O
95 Student Body Fund GS R/R/– R/R/– R/R/– O/R*/– O/R*/–
95I Student Body Fund GS –/–/R* –/–/R* –/–/R* –/–/O –/–/O

Instructions apply to all LEAs; differences applicable to county offices of education (COEs) are indicated by italics


CRITERIA AND STANDARDS FORMS Reporting Requirements


Name Description Extracted Keyed District County JPA District
Charter
School
County
Charter
School
B = Budget Reporting Period
UA = Unaudited Actuals Reporting Period
I = Iterim Reporting Periods
B/UA/I B/UA/I B/UA/I B/UA/I B/UA/I
01CS Criteria and Standards Review GPS S R/–/– R/–/– R/–/– –/–/– –/–/–
01CSi Criteria and Standards Review GPS S –/–/R –/–/R –/–/R –/–/– –/–/–

Form 01CSI and Form CI are not applicable for End of Year Projections


SUPPLEMENTAL FORMS Reporting Requirements


Name Description Extracted Keyed District County JPA District
Charter
School
County
Charter
School
B = Budget Reporting Period
UA = Unaudited Actuals Reporting Period
I = Iterim Reporting Periods
B/UA/I B/UA/I B/UA/I B/UA/I B/UA/I
A Average Daily Attendance ‑‑ S R R ‑‑ R R
AI Average Daily Attendance ‑‑ S ‑‑ ‑‑ R ‑‑ ‑‑
ASSET Schedule of Capital Assets P S O R* ‑‑ O R*
CA Unaudited Actuals Certification S S ‑‑ R ‑‑ ‑‑ R
CASH Cashflow Worksheet ‑‑ S O ‑‑ O* O ‑‑
CAT Schedule for Categoricals ‑‑ S ‑‑ O ‑‑ ‑‑ O
CB Budget Certification S S R ‑‑ ‑‑ R ‑‑
CC Workers’ Compensation Certification ‑‑ S R ‑‑ ‑‑ R ‑‑
CEA Current Expense Formula/Minimum Classroom Compensation – Actuals G S O R ‑‑ ‑‑ ‑‑
CEB Current Expense Formula/Minimum Classroom Compensation – Budget G S O ‑‑ ‑‑ ‑‑ ‑‑
CHG Change Order Form ‑‑ S O O O O O
CI Interim Certification S S ‑‑ ‑‑ R1 ‑‑ ‑‑
DEBT Schedule of Long‑Term Liabilities P S O R* ‑‑ O R*
ESMOE Every Student Succeeds Act Maintenance of Effort GPS S O R* O O R*
GANN Appropriations Limit Calculations GPS S ‑‑ R ‑‑ ‑‑ R
ICR Indirect Cost Rate Worksheet GP S O R O O R
L Lottery Report GP S O R* ‑‑ O R*
MYP Multiyear Projections – General Fund GS S O* ‑‑ ‑‑ O* ‑‑
MYPI Multiyear Projections – General Fund GS S ‑‑ ‑‑ O* ‑‑ ‑‑
MYPIO Multiyear Projections – Other Funds G S O**
PCR Program Cost Report G ‑‑ ‑‑ R ‑‑ ‑‑ R
PCRAF Program Cost Report – Allocation Factors G S ‑‑ R* ‑‑ ‑‑ R*
SEA Special Education Revenue Allocations P S O O O O
SEAS Special Education Revenue Allocations Setup P S O O O O O
SIAA Summary of Interfund Activities – Actuals G ‑‑ O O ‑‑ O O
SIAB Summary of Interfund Activities – Budget G ‑‑ O ‑‑ ‑‑ O ‑‑
SIAI Summary of Interfund Activities – Projected Year Totals G O
TC Table of Contents ‑‑ ‑‑ O O ‑‑ O O
TCI Table of Contents ‑‑ ‑‑ ‑‑ ‑‑ O ‑‑ ‑‑

REPORTS - Reporting Requirements


Name Description Extracted Keyed District County JPA District
Charter
School
County
Charter
School
B = Budget Reporting Period
UA = Unaudited Actuals Reporting Period
I = Iterim Reporting Periods
B/UA/I B/UA/I B/UA/I B/UA/I B/UA/I
Program by Resource
PGM Program by Resource G S O O O O O
Government-wide Reporting
CNVRT Government-wide Conversion GS S ‑‑ O ‑‑ ‑‑ O
DTERM Determination of Major Funds G ‑‑ ‑‑ O ‑‑ ‑‑ O
ENTRY Conversion Entries G S ‑‑ O ‑‑ ‑‑ O
GSA Government-wide Statement of Activities and Reconciliation of Fund Statements GS ‑‑ ‑‑ O ‑‑ ‑‑ O
GSNP Government-wide Statement of Net Position and Reconciliation of Fund Statements GS S ‑‑ O ‑‑ ‑‑ O
Special Education Maintenance of Effort
SEMA Actual vs. Actual MOE Calculation GS S ‑‑ O ‑‑ ‑‑ O
SEMAI Actual vs. Actual MOE Calculation GS S ‑‑ O ‑‑
SEMB Budget vs. Actual MOE Calculation GS S ‑‑ O ‑‑ ‑‑ O

Back