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INTERIM SUPPLEMENTAL DATA FORMS

NOTE REGARDING REPORTING PERIOD REFERENCES

  • While this Software User Guide continues to contain information for all reporting periods, only the 2021–22 unaudited actuals reporting period is available for use in the SACS Web System software. In this user guide, any updates to budget and interim reporting period references are provided for informational purposes only, to keep the user guide whole. The SACS Web System Software User Guide What’s New changes described for 2022–23 budget and interim reporting periods are, or will be, included in the new SACS Web-based Financial Reporting System (SACS Web System).

  • The 2022–23 budget reporting period is available for use in, and the 2022–23 interim reporting periods will be available for use in, the new SACS Web System. For additional information regarding the SACS Web System, please visit the CDE’s Financial Reporting web page at https://www.cde.ca.gov/fg/sf/fr/#sacswebsystem.

  • CDE will no longer publish the SACS desktop software after this SACS2022ALL release. All SACS financial reporting for 2022–23 and subsequent years will be done through the SACS Web System.

Form AI—Average Daily Attendance (not applicable for JPAs)

Form AI contains three separate worksheets (tabs) for use in reporting School District ADA, County Office of Education ADA, and Charter School ADA.

Estimated Funded ADA (Original Budget) represents the ADA used as a basis for LCFF funding for the original budget adopted by July 1 for the current fiscal year.

Estimated Funded ADA (Board Approved Operating Budget) represents the ADA used as a basis for LCFF funding for the current approved operating budget for the current fiscal year.

Estimated P 2 Report ADA (Projected Year Totals) represents the current year’s estimated Second Period Report of Attendance (P 2 ADA). In previous years, this column was used only if the district was projecting declining enrollment. It is now required in the interim period because the data is used in Form 01CSI.

Estimated Funded ADA (Projected Year Totals) represents the ADA projected to be used as a basis for LCFF funding for the current fiscal year.

Form CASH—Cashflow Worksheet

All LEAs are required to submit, along with their interim reports, a cashflow analysis of their General Fund [CSSF] for the current fiscal year. Although submitting a cashflow analysis is required, the use of Form CASH is not. LEAs may choose to use their own cashflow worksheet form upon approval by their reviewing agency.

Form CASH provides monthly detail by major object category of the receipt and disbursement transactions for the General Fund[CSSF]. For the first interim cashflow worksheet, the actual receipts and disbursements from July 1 through October 31 are reported and the remaining months are estimated through the end of the fiscal year. For the second interim cashflow worksheet, the actual receipts and disbursements from July 1 through January 31 are reported and the remaining months are estimated through the end of the fiscal year.

By including accruals and adjustments in the totals, current year revenues and expenditures by major object category on the cashflow worksheet, generally, should agree with the total projected revenues and expenditures for the General Fund[CSSF] for the same major object categories.

To complete this report, start with the “Budget Year (1)” tab:

  • Enter the month that represents the actual cash activities, except in the Budget period where the month of June is hardcoded.

  • Enter the Beginning Balances in Section D (Balance Sheet Items). This column is informational or reference only and is not included in the calculations for the Total column.

  • Enter the beginning cash balance for the month of July in Section A. Based on the data entered, the beginning cash balances for subsequent months will be automatically calculated.
  • Enter the appropriate amounts in sections B (Receipts), C (Disbursements), and D (Balance Sheet Items) for each month. Sections E (Net Increase/Decrease) and F (Ending Cash) are automatically calculated, with Ending Cash extracted to Beginning Cash in the next month.
  • Enter the appropriate amounts in the Accruals and Adjustments columns. The Adjustments column is for any non-cash differences, other than year-end accruals, between cash transactions and amounts budgeted.
  • Fund 01 Projected Year Total GL data (Budget Year for budget period) will extract into the Budget column if Fund 01 data exists. If Fund 01 data does not exist, Fund 62 data will extract into the Budget column. The extracted amounts should agree with the projected revenues and expenditures for the General Fund [CSSF], or as applicable for Fund 62.
  • Upon closing the form, a warning internal form check will prompt the user if one or more line items in the Total and Budget columns are not equal in sections B and C, and the difference exceeds the $100 rounding allowance.

For LEAs that elect to continue their cashflow projections into the subsequent year, enter the appropriate amounts using the “Budget Year (2)” tab.

  • The ending cash balance at June from the “Budget Year (1)” tab will extract into the beginning cash balance in the “Budget Year (2)” tab.
  • Enter the appropriate amounts in sections B (Receipts), C (Disbursements), and D (Balance Sheet Items) for each month. Sections E (Net Increase/Decrease) and F (Ending Cash) are automatically calculated, with Ending Cash extracted to Beginning Cash in the next month.
  • Enter the appropriate amounts in the Accruals and Adjustments columns.

NOTE: To limit data entry redundancy, amounts entered in the First Interim will carry forward to the Second Interim, and amounts in the Second Interim will carry forward to the End of Year Projection Report. To override any cells in the Second Interim or End of Year Projection reports, enter the new amounts directly into the applicable cells, including 0.00. Simply deleting a value may cause that value to be re-extracted every time the form is reopened.

Technical Review Check (TRC) for Form Cash

There is a fatal CHK-DEPENDENCY TRC to alert the user if data that impact the form has been changed since the form was last opened and saved. Form CASH is dependent on GL data from Fund 01 and (if Fund 01 does not exist) from Fund 62. The TRC may display the dependency for both funds 01 and 62.

Form CI—Certification of Interim Report

The Certification of Interim Report is the official signature page for the interim report submission and includes a Criteria and Standards Review Summary that recaps the Criteria and Standards, Supplemental Information, and Additional Fiscal Indicator items from the Interim Criteria and Standards Review (Form 01CSI). The Met/Not Met and No/Yes indicators in Form CI are automatically completed based on information in Form 01CSI.

Criteria and Standards that are “Not Met” and supplemental information and additional fiscal indicators that are “Yes” may indicate areas of potential concern and should be carefully reviewed.

One of the following three certifications must be designated by the school district[COE] when certifying to their fiscal stability on the 1st Interim and 2nd Interim reports (financial certification is not applicable to End of Year Projection reports).

Positive:

Based upon current projections, the school district[COE], will meet its financial obligations for the current fiscal year and subsequent two fiscal years.

Qualified:

Based upon current projections, the school district[COE] may not meet its financial obligations for the current fiscal year or subsequent two fiscal years.

Negative:

Based upon current projections, the school district[COE] will not meet its financial obligations for the remainder of the current fiscal year or for the subsequent fiscal year.

To select the certification type (required for the 1st and 2nd Interim reports), click on the button next to the paragraph that describes your financial condition. Make sure to obtain the proper signatures on the hard copy.

The reviewing agency will confirm or reclassify the Interim certifications. COEs are responsible for reviewing Interim certifications for school districts and JPAs within their jurisdiction and are required to report to the State Controller and State Superintendent indicating the type of certification filed by each district. The CDE is responsible for reviewing Interim certifications for COEs and school districts for which the county board of education also serves as the district governing board.

Form ESMOE—Every Student Succeeds Act Maintenance of Effort

The Every Student Succeeds Act Maintenance of Effort form (Form ESMOE) is optional for interim periods.

Form ICR—Indirect Cost Rate Worksheet

The Indirect Cost Rate Worksheet is optional for interim periods.

Form MYPI—Multiyear Projections—Interim

LEAs are required to submit, along with their interim reports, multiyear (current and two subsequent fiscal years) projections for their General Fund[County School Service Fund]. Form MYPI is available for use by all LEAs as an optional form. However, if Form MYPI is used, applicable data from Form MYPI will extract into the Criteria and Standards Review form (Form 01CSI), reducing the amount of data entry into Form 01CSI.

NOTE:

Do not save Form MYPI if you did not key data into it. Doing so will prevent you from entering multiyear projection data in the Criteria and Standards Review, Form 01CSI.

An LEA can use its own multiyear projection form with the approval of its reviewing agency. The multiyear projections must, at a minimum, include separate projections for the unrestricted and restricted components of the General Fund[County School Service Fund], as well as a combined total. The form must also include the percent change between the budget year and first subsequent fiscal year, and the percent change between the first and second subsequent fiscal years.

To minimize the number of manual entries, the software will extract data from other forms into Form MYPI. For a proper extraction to occur, the following forms must be completed and saved prior to working on Form MYPI:

Districts: Form 01I and Form AI

COEs: Form 01I, Form AI, and Form 01CSI (Criterion 8)

JPAs: Form 01I

Form MYPI is composed of three worksheets: 1) unrestricted, 2) restricted, and 3) combined unrestricted/restricted (for JPAs there is only the combined unrestricted/restricted worksheet). After completing the unrestricted and restricted worksheets, the combined unrestricted/restricted worksheet will be automatically completed except for a few items in Section F, Recommended Reserves.

Unrestricted and Restricted Worksheets Form MYPI includes five columns, A through E:

Column A

Column A reflects the base year for the MYPI, which is the current year. The software will automatically extract interim projections (projected year totals data) from the General Fund[County School Service Fund] form (Form 01I) and County Operations Grant attendance data from Form AI for counties.

Columns B & D

Column B represents the percent change between the current and first subsequent fiscal years. The percentages are automatically calculated based on the amounts in Column A and the amounts entered in Column C.

Column D represents the percent change between the first and second subsequent fiscal years. The percentages are automatically calculated based on the amounts entered in columns C and E.

Columns C & E

Columns C and E represent the projections for the first and second subsequent fiscal years. For each of the two subsequent fiscal years, input the projected unrestricted and restricted revenue and expenditure amounts except for the certificated and classified expenditures which, along with ending fund balances, are automatically carried forward from the preceding fiscal year column. Also enter the components of ending fund balance for each of the two subsequent fiscal years.

Internal form checks have been built into the form. The following are messages that may appear in red on the screen and on the printed form: “Cannot be negative; revise,” “Cannot be positive; revise,” “Negative; revise assignments,” and “Positive; revise components.”

Upon closing the form a message box will identify the condition, and the applicable warning or fatal exception will display upon running the export TRCs.

Section F

As noted on the form, provide the assumptions used to develop the projections for the first and second subsequent fiscal years. Further, please include an explanation for any adjustments projected on lines B1d, B2d, and B10. If projections are entered on any of these lines and an explanation is not entered in this section, a message will display in red on the screen and on the printed form. Upon closing the form a message box will identify this condition, and a fatal exception will display upon running the export TRCs.

Unrestricted/Restricted (Combined) Worksheet

The unrestricted/restricted worksheet automatically combines data from the unrestricted and restricted worksheets. However, Section F, Recommended Reserves, requires manual input, in addition to extracted Form 01I and Form 17I data, to calculate the available reserves.

An Administrative Unit of a Special Education Local Plan Area (SELPA) that reports revenues in the Special Education Pass-Through Fund (Form 10I) will have the option to exclude or not to exclude these revenues from the calculation of its recommended reserve level.

  • If the LEA chooses to exclude the pass-through funds distributed to SELPA members in the calculation of its recommended reserve level, the appropriate response is a “yes” and the software will not add the extracted information from Form 10I in Section F, Line 3b.

  • If the LEA chooses not to exclude the pass-through funds distributed to SELPA members in the calculation of its recommended reserve level, the appropriate response is a “no” and the software will add the extracted information from Form 10I in Section F, Line 3b. The LEA must enter the projected pass-through funds distributed to SELPA members into the first and second subsequent fiscal years. If no projections are made, “Data input required” will appear in red on the screen and on the printed form. Upon closing the form a message box will identify this condition, and a warning exception will display upon running the export TRCs.

JPAs must enter any negative restricted ending balances projected in any resource(s) for the two subsequent fiscal years. A 0.00 entry is permissible. If positive instead of negative numbers are entered, “Cannot be positive; revise” will appear in red on the screen and on the printed form. Upon closing the form, a message box will identify the condition, and a fatal exception will display upon running the export TRCs.

Additional data entry will vary depending on the type of LEA:

Districts: Special Education Local Plan Area (SELPA) pass-through information (a Yes/No response, SELPA member names, and two subsequent fiscal years of pass-through data) and two subsequent fiscal years of ADA must be manually entered. If you are not the SELPA Administrative Unit (AU), a “yes” response is appropriate.

COEs: SELPA pass-through information (as described for districts) must be manually entered. If you are not the SELPA Administrative Unit (AU), a “yes” response is appropriate.

JPAs: Current and two subsequent fiscal years of ADA must be manually entered, if applicable.

Section G (JPAs only)

As noted on the form, provide the assumptions used to develop the projections for the first and second subsequent fiscal years. Further, please include an explanation for any expenditure adjustments projected on lines B1d, B2d, and B10. If projections are entered on any of these lines and an explanation is not entered in this section, a message will display in red on the screen and on the printed form. Upon closing the form a message box will identify this condition, and a fatal exception will display upon running the export TRCs.

Form MYPIO—Multiyear Projections—Interim, Other Funds

Pursuant to the criteria and standards, LEAs are required to submit, along with their interim reports, multiyear (current and two subsequent fiscal years) projections for any fund that has a projected negative ending fund balance. Form MYPIO is available for use by all LEAs (except for charter schools) as an optional form. An LEA can use its own multiyear projection form with the approval of its reviewing agency.

Form MYPIO is available in the Supplemental Forms menu. After Form MYPIO is selected from the menu, a list of funds (other than the General Fund[County School Service Fund]), for which there is general ledger data, will appear. To create a multiyear projection, select the applicable fund from the list and click Ok. Only one fund can be selected at a time.

Form MYPIO includes five columns, A through E:

Column A

Column A reflects projected year totals for the current year, which is the base year for the multiyear projection. The software will automatically extract projected year totals data from the general ledger for the selected fund.

Columns B & D

Column B represents the percent change between the current and first subsequent fiscal years. The percentages are automatically calculated based on the amounts in Column A and the amounts entered in Column C.

Column D represents the percent change between the first and second subsequent fiscal years. The percentages are automatically calculated based on the amounts entered in columns C and E.

Columns C & E

Columns C and E represent the projections for the first and second subsequent fiscal years. For each of the two subsequent fiscal years, input the projected revenue and expenditure amounts. Also enter the components of ending fund balance for each of the two subsequent fiscal years.

Internal form checks have been built into the form. The following are messages that may appear in red on the screen and on the printed form: “Cannot be negative; revise,” and “Negative; revise assignments.” Upon closing the form a message box will identify this condition, and the applicable warning or fatal exception will display upon running the export TRCs.

Section E

As noted on the form, provide the assumptions used to develop the projections for the first and second subsequent fiscal years. Include an explanation for any expenditure adjustments projected on Line B10. Further, plans for how and when the negative ending fund balance will be addressed should be provided in this section.

Form SIAI—Summary of Interfund Activities—Projected Year Totals

The Summary of Interfund Activities, Form SIAI, is for reconciling the interfund activities of the district[COE]. Upon selecting the form, the software will automatically generate this report. The Technical Review will check for any imbalance of interfund activities.

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