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INTERIM SUPPLEMENTAL DATA FORMS

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

Form CASH is required for the budget and interim periods. Refer to the Budget Form CASH for information on completing this form.

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. Refer to Form ESMOE for additional information.

Form ICR—Indirect Cost Rate Worksheet

The Indirect Cost Rate Worksheet is optional for interim periods. Refer to the Form ICR for additional information.

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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