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 DistrictCharterSchool CountyCharterSchool
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 DistrictCharterSchool CountyCharterSchool
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 DistrictCharterSchool CountyCharterSchool
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