F inancial Accounting Reporting Manual · Districts assigned to Keith Butler, Beth Saba and Brent Watson Special Education Infant Reporting Scott Rettig – Financial Reporting Technician

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GENERAL ACCOUNTING INFORMATION

This section was designed to provide general accounting and contact information. We have included samples and instructions of forms used for deposits through the County Treasury. Also included in this section is information on how to order forms from the County Auditor and from our office. Other information includes Report Ordering Process, District Dictionary and Chart of Accounts Rollover, Budget Rollovers, Fund Resolutions, Property Tax Apportionment Schedule, Intra-Budget Resolution and California School Accounting Manual (CSAM).

1.1 June 2012

Business Advisory ServicesCharter SchoolsCommercial WarrantsFinancial Accounting

Auditor's Transfers forIndependent DistrictsBulletins & CorrespondenceFinancial Accounting &Reporting ManualForms & DocumentsWeb ResourcesUnit Directory

Financial ReportingLegal ServicesPayroll AuditPupil AccountingRetirement ReportingSystems UtilizationBulletins & CorrespondenceDeadlinesForms & DocumentsMeetings/WorkshopsGovernment & School BusinessResourcesAB139 Extraordinary AuditSFSSDepartment DirectoryDivision Directory

The Financial Accounting unit, under the leadership of William Pickering, assists schooldistricts, community colleges, and charter schools of San Diego County with all aspects ofFinancial Accounting. Areas of Financial Accounting's responsibility include:

School district and charter school apportionmentsMonthly cash reconciliationsCashflowsSchool district audits and finding resolution complianceTax Revenue and Anticipation Notes (TRANS)Distribute financial reports from Financial Information SystemsStandardized Account Code Structure (SACS) assistance and validation tablesFund establishment and coordination with the County AuditorYear-end closing process

FAX (858) 571-7200

Site Index | Mission/Goals | School Districts | Directions and Map | Staff Directory | Employment | Contact Us | Webmail

© 2012 Board of Education, San Diego County. All rights reserved. Web Content Disclaimer

1.2 June 2012

Business Advisory ServicesCharter SchoolsCommercial WarrantsFinancial AccountingFinancial Reporting

Bulletins & CorrespondenceForms & DocumentsRevenue LimitWeb ResourcesUnit Directory

Legal ServicesPayroll AuditPupil AccountingRetirement ReportingSystems UtilizationBulletins & CorrespondenceDeadlinesForms & DocumentsMeetings/WorkshopsGovernment & School BusinessResourcesAB139 Extraordinary AuditSFSSDepartment DirectoryDivision Directory

Management Reporting Services, under the leadership of William Pickering, assists schooldistricts and charter schools of San Diego County with the reporting of expenditure andrevenue information to the California Department of Education. The unit serves as theliaison and reporting agent for the following items:

Year-End Unaudited ActualsFirst and Second Interim ReportsBudget ReportingNPS/LCI, Infant ReportingRevenue Limit Adjustment ReportingGann LimitK-12 Single Adoption Notice of Public HearingJ143 Report of School Buses

The unit also provides user support and technical assistance to school districts andcharter schools including training and procedural materials for the Principal ApportionmentRevenue Software and the SACS Software.

Annual reports the unit provides include:

Annual Report of Financial Transactions5 Year ComparisonExpenditure by Major FunctionGeneral Fund CompositeOthers as requested

FAX (858) 571-7200



1.3 June 2012

Personnel Information Financial Accounting and Reporting

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

Website: http://www.sdcoe.net/business/fa/ William Pickering II (858) 292-3668 [email protected]

Financial Accounting & Data Support Manager Ellie Salimi – Accounting Technician (858) 292-3652 [email protected] Cash Flows Deferred Maintenance Deposit Permits for Electronic Funds Transfer Establish/Close Treasury Accounts/Funds Interest Lottery Prepare Auditor Transfers Principal Apportionments Property Tax Temporary Transfer of funds (TTF) TRANs Arleta Ilyas – Account Clerk III (858) 292-3740 [email protected] Barbara Thiss – Account Clerk III (858) 569-5324 [email protected] Cancel Voided Warrants Deposit Permits External Auditor Contracts Financial Input Schedule Journal Entries/Deposits Mail/Report Distribution Master Dictionary Monthly Cash Balancing Oracle Reports Roll Budgets/DDACCT/CHACCT Validation Tables Warrant Stock-Online/Offline/Payroll Wells Fargo Account Information 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 Keith Butler, Beth Saba and Brent Watson Special Education Infant Reporting Scott Rettig – 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 2012

Business Advisory Services FAX (858) 541-0697

Commercial Warrants FAX (858) 278-1478

Financial Acct and Reporting FAX (858) 571-7200

Payroll Audit FAX (858) 715-0091

Retirement Reporting FAX (858) 279-2953

NAME DEPARTMENT PHONE # ROOM #

Aquino, Vanessa Commercial Warrants 569-5423 608Baldwin, Amy Retirement Reporting 292-3692 605Boufous, Ouafa Payroll Audit 292-3575 607Breen, Kathy Payroll Audit 292-3501 607Britt, Tammy Retirement Reporting 569-5341 605Butler, Keith Business Services-Consultant 292-3810 609Byrne, Teri Internal Business 292-3752 503Campos, Rafael Internal Business 569-5386 503Collins, Sarah Payroll Audit 292-3510 607Cordova, Claudia Commercial Warrants 292-3631 608De Los Santos, Rosario Internal Business (JPA) 292-3888 503Denlinger, Pat Payroll Audit 292-3651 607Etcheverry, Karina Retirement Reporting 292-3693 605Fiscus, Teresa Business Services-Consultant 292-3660 609Fogliano, Patricia Financial Acct and Reporting 292-3663 608Gardner, Rick Systems Utilization 292-3533 606Gentry, Joan Systems Utilization 292-3503 606Henderson, Sheila Retirement Reporting 292-3708 605Ilyas, Arleta Financial Acct and Reporting 292-3740 608Linzaga, Rose Retirement Reporting 292-3629 605Marks, Peg Legal Services 292-3746 609Marshall, Ellie Accounts Payable 292-3732 502Medina, Marisa Payroll Audit 292-3650 607Menyon, Sonya Business Services-Consultant 292-3634 609Milla, Jocelyn Systems Utilization 292-3827 606Ngo, Amy Retirement Reporting 563-5307 605O'Hagan, Michele Systems Utilization 292-3673 606Parker, Bob Accounts Payable 292-3625 502Patton, Tatiana Payroll Audit 292-3504 607Pickering II, William Financial Acct & Systems Utilization 292-3668 608Rettig, Scott Financial Acct and Reporting 292-3713 608Saba, Beth Business Services-Consultant 292-3601 609Salimi, Ellie Financial Acct and Reporting 292-3652 608Sims, Cheryl Payroll Services Manager 571-7275 605Soto-Delfin, Maria Commercial Warrants 292-3632 608Squeo, Carolyn Retirement Reporting 569-5309 605Thiss, Barbara Financial Acct and Reporting 569-5324 608Thompson-Nobile, Sandie Commercial Warrants & Accounts Payable 292-3602 608Walker, Ryane Retirement Reporting 292-3504 607Winder, Kathy Accounts Payable 292-3844 502Zendejas, Ofelia Commercial Warrants 292-3633 608

San Diego County Office of Education Staff List

1.5 April 2012

COUNTY

DIST. AUD. I.D.

# (ARMS) F/A DISTRICT COMMERCIAL PAYROLL RETIREMENT FINANCIAL

WARRANTS STRS/PERS ACCOUNTING

ELEMENTARY

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

HIGH 040 4219 1 Escondido Union Zendejas Collins Walker/Ngo Thiss 041 4225 1 Fallbrook Union Cordova Collins Walker/Ngo Thiss 042 4231 Grossmont Union n/a Patton Walker/Ngo n/a 043 4235 1 D Julian Union Cordova Collins Baldwin/ Etcheverry Thiss 045 4255 1 San Dieguito Union Cordova Collins Baldwin/ Etcheverry Thiss 046 4259 Sweetwater Union n/a Patton Baldwin/ Etcheverry n/a

UNIFIED

047 4311 1 Coronado Cordova Collins Baldwin/ Etcheverry Thiss 048 4315 1 Mt. Empire Zendejas Patton Baldwin/ Etcheverry Thiss 049 4325 1 Ramona Zendejas Breen Baldwin/ Etcheverry Thiss 050 4328 San Diego Unified n/a n/a Walker/Ngo n/a 051 4338 1 Vista Zendejas Breen Baldwin/ Etcheverry Thiss 061 4320 1 Poway Cordova Patton Baldwin/ Etcheverry Thiss 062 4310 1 D Borrego Springs Cordova Collins Baldwin/ Etcheverry Thiss 063 4312 1 Carlsbad Cordova Breen Baldwin/ Etcheverry Thiss 064 4317 2 Oceanside Cordova Collins Baldwin/ Etcheverry Ilyas 065 4329 1 San Marcos Cordova Breen Baldwin/ Etcheverry Thiss 066 4339 1 D Warner Unified Cordova Collins Baldwin/ Etcheverry Thiss 067 4336 1 Valley Center - Pauma Zendejas Breen Baldwin/ Etcheverry Thiss

COMMUNITY COLLEGE

052 4440 Palomar n/a n/a Walker/Ngo n/a 053 4430 2 Grossmont-Cuyamaca Zendejas Breen Baldwin/ Etcheverry Thiss 054 4450 2 MiraCosta Cordova Collins Baldwin/ Etcheverry Thiss 055 4460 2 Southwestern Zendejas Breen Baldwin/ Etcheverry Thiss 060 4455 San Diego n/a n/a Baldwin/ Etcheverry n/a

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

WARRANT PROCESSING LIST

1.6 April 2012

COUNTY

DIST. AUD. I.D.

# (ARMS) F/A DISTRICT COMMERCIAL PAYROLL RETIREMENT FINANCIAL

WARRANTS STRS/PERS ACCOUNTING

SPECIAL DISTRICTS

063 4578 1 Carlsbad CFD n/a n/a n/a Thiss068 4579 1 San Marcos CFD n/a n/a n/a Thiss070 4570 1 North City West n/a n/a n/a Thiss072 4580 1 Del Mar CFD n/a n/a n/a Thiss082 4582 1 San Ysidro CFD n/a n/a n/a Thiss

099 4535 1 CSSF n/a Patton Baldwin/ Etcheverry Thiss

CHARTER SCHOOLS

004 4109 1 Vivian Banks n/a Breen Walker/Ngo Ilyas009 4117 1 Arroyo Charter n/a Collins Walker/Ngo Ilyas009 4117 1 CV Learning n/a Collins Walker/Ngo Ilyas009 4117 1 Discovery Charter n/a Collins Walker/Ngo Ilyas009 4117 1 Feaster Edison Charter n/a Collins Walker/Ngo Ilyas009 4117 1 Mueller n/a Collins Walker/Ngo Ilyas010 4120 1 Ecademy California n/a Collins Walker/Ngo Ilyas012 4002 1 Liberty n/a Breen Walker/Ngo Ilyas012 4002 1 Literacy First n/a Breen Walker/Ngo Ilyas 017 4141 1 Greater San Diego n/a Breen Walker/Ngo Ilyas019 4148 1 Barona n/a n/a Walker/Ngo Ilyas019 4148 1 Lakeside Montessori n/a n/a Walker/Ngo Ilyas019 4148 1 Mandarin Language n/a n/a Walker/Ngo Ilyas019 4148 1 River Valley n/a n/a Walker/Ngo Ilyas019 4148 1 Xara Garden n/a n/a Walker/Ngo Ilyas022 4010 1 Julian Charter n/a Collins Walker/Ngo Ilyas023 4160 1 Intergrity Charter n/a Collins Walker/Ngo Ilyas030 4009 1 Heritage Charter n/a Collins Walker/Ngo Ilyas037 4197 1 Rainbow n/a Collins Walker/Ngo Ilyas048 4315 1 SD Neighborhood n/a Patton Baldwin/ Etcheverry Thiss048 4315 1 Mt. Peak n/a Patton Baldwin/ Etcheverry Thiss073 4005 1 Guajome Park Academy n/a Breen Baldwin/ Etcheverry Thiss077 4470 1 Escondido Charter High n/a Collins Baldwin/ Etcheverry Thiss083 4018 1 Siatech n/a Breen Baldwin/ Etcheverry Thiss092 4019 1 Pacific View Charter n/a Collins Baldwin/ Etcheverry Thiss

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

WARRANT PROCESSING LIST

1.7 April 2012

San Diego County Treasurer Bank Information

Wells Fargo Bank 707 Wilshire Boulevard, 13th Floor

Los Angeles, CA 90017

Wells Fargo Bank:

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

County Liaison: Barbara Thiss (858) 569-5324 [email protected] Arleta Ilyas (858) 292-3740 [email protected] Treasurer's Office: Warrant Information: Emma Lopez (619) 531-5356 [email protected] Wire Transfers: Rosella Perez (619) 531-5685 [email protected] Grace Cacho-Librado (619) 531-4704 [email protected] Rebecca Shobe (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: Rebecca Shobe Treasurer Tax Collector County of San Diego 1600 Pacific Highway, Room 152 San Diego, CA 92101

1.8 April 2012

mailto:[email protected]





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/business2/dfs/?loc=fa-resolutions&m=4&pi=fa.

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 May 2008

Business Advisory Services Charter Schools Commercial Warrants Financial Accounting

Auditor's Transfers for Independent DistrictsBulletins & Correspondence Financial Accounting & Reporting ManualForms & Documents Web Resources Unit Directory

Financial Reporting Legal Services Payroll Audit Pupil Accounting Retirement Reporting Systems Utilization Bulletins & CorrespondenceDeadlinesForms & DocumentsMeetings/WorkshopsGovernment & School Business Resources AB139 Extraordinary Audit SFSS Department Directory Division Directory

Resolution Auditor'sFund #

SACSFund #

PDF Word

Adult Education 40 11-00 PDF Word

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

ASB Savings Fund 68 95-00 PDF Word

ASB Savings Fund II 68 95-00 PDF Word

Building and Debt Service 10 21-10 PDF Word

Building Fund-Prop 39 31 21-39 PDF Word

Bond Anticipation Note 08 21-08 PDF Word

Cafeteria Fund 04 13-00 PDF Word

Cafeteria Revolving Cash Account PDF Word

Capital Facilities - Redevelopment Fund 38 25-38 PDF Word

Capital Facilities Account 18 25-18 PDF Word

Capital Facilities Account II (CFD additional fds and accts)

18 25-18 PDF Word

Capital Facilities/ SB 2068 19 25-19 PDF Word

Capital Outlay Projects 05 PDF Word

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

Charter School Enterprise Fund 62 62-00 PDF Word

Charter Schools Fund 39 09-00 PDF Word

Child Dev. -Preschool Fund 07 12-07 PDF Word

Child Development Fund 06 12-06 PDF Word

Close Fund PDF Word

County School Facilities Fund 46 35 PDF Word

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

Deductible Insurance Loss Fund 30 67-30 PDF Word

Deductible Property Loss Insurance Fund 37 67-37 PDF Word

Deferred Maintenance Fund 12 14-00 PDF Word

District Retirement Trust 82 71-00 PDF Word

District Retirement Trust II 82 71-00 PDF Word

Enterprise Fund 22 63-00 PDF Word

Foundation Permanent Fund 57 57-00 PDF Word

Foundation Private Purpose Trust Fund 73-00 PDF Word

Foundation Special Revenue Fund 32 19-00 PDF Word

OPEB Fund Resolution 17 67-17 PDF Word

1.10 June 2012

Other Building Fund 09 21-09 PDF Word

Pupil Transportation Equipment Fund 23 15-00 PDF Word

Routine Repair and General Maintenance Fund 25 18-00 PDF Word

Self Insurance 16 67-16 PDF Word

Special Reserve- Other than Capital Outlay Projects Fund

42 17-42 PDF Word

Special Reserves / Federal Rebate 35 17-35 PDF Word

Special Reserves/ Capital Project 02 40-00 PDF Word

Special Reserve for Postemployment Benefits Fund 80 20-00 PDF Word

State School Building Lease Purchase Fund 45 30-00 PDF Word

Tax Overide / Exceptional Childrens Facilities 29 53-29 PDF Word

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

Tax Overide Fund 26 26 53-26 PDF Word



1.11 June 2012

District Funds Conversion ReportArms

Fund #District

# OracleFund # Description

SACS Fund #

5550041030100103-00 ALPINE GENERAL5550341030400113-00 ALPINE CAFETERIA5550541030900121-09 ALPINE OTHER BUILDING FUND5550641031000121-10 ALPINE BUILDING5550941031200114-00 ALPINE DEFERRED MAINTENANCE5551241031800125-18 ALPINE CAPITAL FACILITIES5551441034300117-42 ALPINE SPL RESERVES OTHER THAN CAPITAL 5551541034500130-00 ALPINE SSBF/LEASE PURCHASE5551841034600135-00 ALPINE STATE SCHOOL FACILITIES5551941038200171-00 ALPINE RETIREE BENEFIT

5552141090100403-00 BONSALL GENERAL5552441090200440-00 BONSALL SPECIAL RESERVE CAPITAL PROJECT5552541090400413-00 BONSALL CAFETERIA 5552741090900421-09 BONSALL OTHER BLDG FUND5553041091000421-10 BONSALL BUILDING5553141093100421-39 BONSALL BUILDING5553341091200414-00 BONSALL DEFERRED MAINTENANCE5553641091800425-18 BONSALL CAPITAL FACILITIES5553941091900425-19 BONSALL CAPITAL FACILITIES AB20685554041092200463-00 BONSALL OTHER ENTERPRISE5554241092000473-20 BONSALL FOUNDATION TRUST5554441093900409-00 BONSALL CHARTER SCHOOL SPECIAL REV5554541094200417-42 BONSALL SPL RESERVES OTHER THAN CAPITAL 5554841094500430-00 BONSALL SSBF/LEASE PURCHASE5554941094600435-00 BONSALL STATE SCHOOL FACILITIES

5555141120100603-00 CAJON VALLEY GENERAL5555441120200640-00 CAJON VALLEY SPECIAL RESERVE CAPITAL PROJ5555741120400613-00 CAJON VALLEY CAFETERIA5556041120600612-06 CAJON VALLEY CHILD DEVELOPMENT5556241122500621-25 CAJON VALLEY BUILDING 2000B5556341120900621-09 CAJON VALLEY OTHER BLDG FUND5556441121000621-10 CAJON VALLEY ELEM BUILDING5556641121200614-00 CAJON VALLEY DEFERRED MAINTENANCE5556941121600667-16 CAJON VALLEY HEALTH INSURANCE5557241121800625-18 CAJON VALLEY CAPITAL FACILITIES5557541122400625-24 CAJON VALLEY CAPITAL PROJECT5557841122900653-29 CAJON VALLEY TAX OVERRIDE5558141123000667-30 CAJON VALLEY DEDUCTIBLE INSURANCE LOSS5558241123100621-39 CAJON VALLEY BUILDING FUND PROP 395558441124500630-00 CAJON VALLEY SSBF/LEASE PURCHASE5558741124600635-00 CAJON VALLEY STATE SCHOOL FACILITIES.

1.12 May 2012

ArmsFund #

District #

OracleFund # Description

SACS Fund #

5559041150100703-00 CARDIFF GENERAL5559341150200740-00 CARDIFF SPECIAL RESERVE CAPITAL PROJECT5559641150400713-00 CARDIFF CAFETERIA5559941150600712-06 CARDIFF CHILD DEVELOPMENT5560241151000721-10 CARDIFF BUILDING5560541151200714-00 CARDIFF DEFERRED MAINTENANCE5560841151800725-18 CARDIFF CAPITAL FACILITIES5561141151900725-19 CARDIFF CAPITAL FACILITIES AB20685561441152200763-00 CARDIFF ENTERPRISE5561741154200717-42 CARDIFF SPL RESERVES OTHER THAN CAPITAL 5562041154500730-00 CARDIFF SSBF/LEASE PURCHASE5562341154600735-00 CARDIFF STATE SCHOOL FACILITIES5562441158000720-00 CARDIFF SPECIAL RESERVE POST EMPLOY. BENE

4409037980100949-01 CHULA VISTA ELEM CFD #14409537980200949-02 CHULA VISTA ELEM CFD #24410037980300949-03 CHULA VISTA ELEM CFD #34410537980400949-04 CHULA VISTA ELEM CFD #44411037980500949-05 CHULA VISTA ELEM CFD #54411537980600949-06 CHULA VISTA ELEM CFD #64412037981000949-10 CHULA VISTA ELEM CFD #104412137981700949-17 CHULA VISTA ELEM CFD #174412537981100949-11 CHULA VISTA ELEM CFD #114412637981200949-12 CHULA VISTA ELEM CFD #124412737981300949-13 CHULA VISTA ELEM CFD #134412837981400949-14 CHULA VISTA ELEM CFD #144412937981500949-15 CHULA VISTA ELEM CFD #155562641170100901-00 CHULA VISTA GENERAL5562941170200940-00 CHULA VISTA SPECIAL RESERVE CAPITAL PROJE5563241170400913-00 CHULA VISTA CAFETERIA5563541170600912-06 CHULA VISTA CHILD DEVELOPMENT5563841170900921-09 CHULA VISTA OTHER BLDGING5564141171000921-10 CHULA VISTA BUILDING5564441171200914-00 CHULA VISTA DEFERRED MAINTENANCE5564741171800925-18 CHULA VISTA CAPITAL FACILITIES5565041172300915-00 CHULA VISTA PUPIL TRANSPORTATION/EQUIP5565341173000967-30 CHULA VISTA DEDUCTIBLE INSURANCE LOSS5565641173700967-37 CHULA VISTA DEDUCT PROP INS LOSS5565941173900909-00 CHULA VISTA CHARTER SCHOOL SPECIAL REV5566241174500930-00 CHULA VISTA SSBF/LEASE PURCHASE5566541174600935-00 CHULA VISTA STATE SCHOOL FACILITIES5566841178600976-86 CHULA VISTA AGENCY

5567141200101003-00 DEHESA GENERAL5567241200201040-00 DEHESA SPECIAL RESERVE CAPITAL PROJECT

1.13 May 2012

ArmsFund #

District #


SACS Fund #

5567441200401013-00 DEHESA CAFETERIA5567741200601012-06 DEHESA CHILD DEVELOPMENT5567941203101021-39 DEHESA BUILDING FUND PROP 395568041201201014-00 DEHESA DEFERRED MAINTENANCE5568341201901025-19 DEHESA CAPITAL FACILITIES AB20685568441203901009-00 DEHESA CHARTER SCHOOL SPECIAL REV5568541204201017-42 DEHESA SPL RESERVES OTHER THAN CAPITAL 5568641204501030-00 DEHESA SSBF/LEASE PURCHASE5568941204601035-00 DEHESA STATE SCHOOL FACILITIES5569041206201062-00 DEHESA CHARTER SCH ENT FUND5569241208201071-00 DEHESA DISTRICT RETIREE BENEFIT

5497641211101149-01 DEL MAR CAPITAL PROJECT COMP UNIT # 15497741211301149-02 DEL MAR CAPITAL PROJECT COMP UNIT # 25497845801901125-19 DEL MAR CFD 99 1 CAPITAL FACILITIES AB20685569841210201140-00 DEL MAR SPECIAL RESERVE CAPITAL PROJECT5570141210401113-00 DEL MAR CAFETERIA5570441210601112-06 DEL MAR CHILD DEVELOPMENT5570741211001121-10 DEL MAR BUILDING5571041211201114-00 DEL MAR DEFERRED MAINTENANCE5571341211601167-16 DEL MAR SELF INSURANCE5571641211901125-19 DEL MAR CAPITAL FACILITIES AB20685571941212001173-20 DEL MAR FOUNDATION TRUST5572041212201163-00 DEL MAR ENTERPRISE FUND5572241213001167-30 DEL MAR DEDUCTIBLE INSURANCE LOSS5572541214201117-42 DEL MAR SPL RESERVES OTHER THAN CAPITAL 5572841214501130-00 DEL MAR SSBF/LEASE PURCHASE5573141214601135-00 DEL MAR STATE SCHOOL FACILITIES

5760040026201262-09 LITERACY FIRST CHARTER SCHOOL5760140026201262-00 LIBERTY CHARTER

5573441260101403-00 ENCINITAS GENERAL5573541260201440-00 ENCINITAS SPECIAL RESERVE CAPITAL PROJECT5573741260401413-00 ENCINITAS CAFETERIA5574041261001421-10 ENCINITAS BUILDING5574341261201414-00 ENCINITAS DEFERRED MAINTENANCE5574441261601467-16 ENCINITAS SELF INSURANCE5574641261801425-18 ENCINITAS CAPITAL FACILITIES5574941261901425-19 ENCINITAS CAPITAL FACILITIES AB20685575241262001473-20 ENCINITAS FOUNDATION TRUST5575341265701457-00 ENCINITAS FOUNDATION PERMANENT5575441263101421-39 ENCINITAS BUILDING PROP 395575541262801453-28 ENCINITAS TAX OVERRIDE5575641263901409-00 ENCINITAS CHARTER SCHOOL5575841264201417-42 ENCINITAS SPL RESERVES OTHER THAN CAPITAL

1.14 May 2012

ArmsFund #

District #


SACS Fund #

5576041268001420-00 ENCINITAS SPECIAL RESERVE POST EMPLOY. BE5576141264601435-00 ENCINITAS STATE SCHOOL FACILITIES

5576441270101503-00 ESCONDIDO ELEM GENERAL5576741270201540-00 ESCONDIDO ELEM SPECIAL RESERVE CAPITAL P5577041270401513-00 ESCONDIDO ELEM CAFETERIA5577341270601512-06 ESCONDIDO ELEM CHILD DEVELOPMENT5577641270901521-09 ESCONDIDO ELEM OTHER BLDG5577941271001521-10 ESCONDIDO ELEM BUILDING5578241271201514-00 ESCONDIDO ELEM DEFERRED MAINTENANCE5578541271801525-18 ESCONDIDO ELEM CAPITAL FACILITIES5578641271901525-19 ESCONDIDO ELEM CAPITAL FACILITIES AB20685578741273201519-00 ESCONDIDO ELEM FOUNDATION SPECIAL RESER5578841272001573-20 ESCONDIDO ELEM FOUNDATION TRUST5578941275701557-00 ESCONDIDO ELEM FOUNDATION PERMAMENT5579041273101521-39 ESCONDIDO ELEM BUILDING PROP 395579141272901553-29 ESCONDIDO ELEM TAX OVERRIDE5579441273001567-30 ESCONDIDO ELEM DEDUCTIBLE INSURANCE LOS5579741273501517-35 ESCONDIDO ELEM SPECIAL RESERVE FEDERAL5580041273801525-38 ESCONDIDO ELEM CAPITAL FACILITIES REDEVEL5580341273901509-00 ESCONDIDO ELEM CHARTER SCHOOL SPECIAL R5580441274201517-42 ESCONDIDO ELEM SPL RESERVES OTHER THAN 5580641274501530-00 ESCONDIDO ELEM SSBF/LEASE PURCHASE5580941274601535-00 ESCONDIDO ELEM STATE SCHOOL FACILITIES5581041276201521-62 ESCONDIDO ELEM DEBT SERVICE/FACILITY5581241276801595-00 ESCONDIDO ELEM STUDENT BODY

5581541300101603-00 FALLBROOK ELEM GENERAL5581841300401613-00 FALLBROOK ELEM CAFETERIA5581941308201671-00 FALLBROOK ELEM RETIREE BENEFIT5582041308001620-00 FALLBROOK ELEM SPECIAL RESERVE POST EMPL5582141301201614-00 FALLBROOK ELEM DEFERRED MAINTENANCE5582241300201640-00 FALLBROOK ELEM SPECIAL RESERVE CAPITAL PR5582441301601667-16 FALLBROOK ELEM SELF INSURANCE5582741301801625-18 FALLBROOK ELEM CAPITAL FACILITIES5583041302301615-00 FALLBROOK ELEM PUPIL TRANSPORTATION/EQUI5583141303101621-39 FALLBROOK ELEM BLDG PROP39 AND DEBT SERV5583341304201617-42 FALLBROOK ELEM SPL RESERVES OTHER THAN C5583541304601635-00 FALLBROOK ELEM STATE SCHOOL FACILITIES5583641304501630-00 FALLBROOK ELEM SSBF/LEASE PURCHASE

5583941410101703-00 JAMUL-DULZURA GENERAL5584341410201740-00 JAMUL-DULZURA SPECIAL RESERVE CAPITAL PR5584541410401713-00 JAMUL-DULZURA CAFETERIA5584841410601712-06 JAMUL-DULZURA CHILD DEVELOPMENT5585141411001721-10 JAMUL-DULZURA BUILDING

1.15 May 2012

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SACS Fund #

5585441411201714-00 JAMUL-DULZURA DEFERRED MAINTENANCE5585741411901725-19 JAMUL-DULZURA CAPITAL FACILITIES AB20685586041412001773-20 JAMUL-DULZURA FOUNDATION TRUST5586341412101773-21 JAMUL-DULZURA TRUST FOUNDATION5586641412601753-26 JAMUL-DULZURA TAX OVERRIDE5586941413901709-00 JAMUL-DULZURA CHARTER SCHOOL SPECIAL RE5587241414201717-42 JAMUL-DULZURA SPL RESERVES OTHER THAN CA5587441414601735-00 JAMUL-DULZURA STATE SCHOOL FACILITIES5587541414501730-00 JAMUL-DULZURA SSBF/LEASE PURCHASE

5587841430101803-00 JULIAN ELEM GENERAL5588141430201840-00 JULIAN ELEM SPECIAL RESERVE CAPITAL PROJE5588441430401813-00 JULIAN ELEM CAFETERIA5588741431201814-00 JULIAN ELEM DEFERRED MAINTENANCE5589041431801825-18 JULIAN ELEM CAPITIAL FACILITIES5589341433901809-00 JULIAN ELEM CHARTER SCHOOL SPECIAL REV5589641434201817-42 JULIAN ELEM SPL RESERVES OTHER THAN CAPIT5589941434501830-00 JULIAN ELEM SSBF/LEASE PURCHASE5590241434601835-00 JULIAN ELEM STATE SCHOOL FACILITIES

5590541480101903-00 LAKESIDE GENERAL5590841480201940-00 LAKESIDE SPECIAL RESERVE CAPITAL PROJECT5591141480401961-00 LAKESIDE CAFETERIA5591441480601912-06 LAKESIDE CHILD DEVELOPMENT5591541480701912-07 LAKESIDE CHILD DEVELOPMENT5591741481001921-10 LAKESIDE BUILDING5591841488201971-00 LAKESIDE RETIREE BENEFIT5591941488001920-00 LAKESIDE SPECIAL RESERVE POST EMPLOY. BEN5592041481201914-00 LAKESIDE DEFERRED MAINTENANCE5592141486201962-00 LAKESIDE CHARTER ENTERPRISE-Barona5592341481601967-16 LAKESIDE SELF INSURANCE5592641481801925-18 LAKESIDE CAPITAL FACILITIES5592941481901925-19 LAKESIDE CAPITAL FACILITIES AB20685593241482001973-20 LAKESIDE FOUNDATION TRUST5593541482101973-21 LAKESIDE FOUNDATION TRUST5593841482301915-00 LAKESIDE PUPIL TRANSPORTATION/EQUIP5594141482601953-26 LAKESIDE TAX OVERRIDE5594241483101921-39 LAKESIDE BUILDING FUND PROP 395594441483901909-00 LAKESIDE CHARTER SCHOOL SPECIAL REV5594741484201917-42 LAKESIDE SPL RESERVES OTHER THAN CAPITAL 5595041484501930-00 LAKESIDE SSBF/LEASE PURCHASE5595341484601935-00 LAKESIDE STATE SCHOOL FACILITIES5764241486201962-03 LAKESIDE CHARTER #3 MANDARIN5767041486201962-01 LAKESIDE CHARTER #1 RIVER VALLEY HIGH C5767140346201962-02 LAKESIDE CHARTER #2 XARA GARDEN

1.16 May 2012

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SACS Fund #

5595641490102003-00 LA MESA-SPRING VALLEY GENERAL5595741492202063-00 LA MESA-SPRING VALLEY ENTERPRISE5595941490202040-00 LA MESA-SPRING VALLEY SPECIAL RESERVE CA5596241490402013-00 LA MESA-SPRING VALLEY CAFETERIA5596541490602012-06 LA MESA-SPRING VALLEY CHILD DEVELOPMENT5596741491002021-10 LA MESA-SPRING VALLEY BUILDING5596841491202014-00 LA MESA-SPRING VALLEY DEFERRED MAINTENA5597141491902025-19 LA MESA-SPRING VALLEY CAPITAL FACILITIES AB5597241494202017-42 LA MESA-SPRING VALLEY SPL RESERVES OTHER5597441494502030-00 LA MESA-SPRING VALLEY SSBF/LEASE PURCHAS5597741494602035-00 LA MESA-SPRING VALLEY STATE SCHOOL FACILI

5598341510102103-00 LEMON GROVE GENERAL5598441510202140-00 LEMON GROVE SPECIAL RESERVE CAPITAL PROJ5598641510402113-00 LEMON GROVE CAFETERIA5598941510602112-06 LEMON GROVE CHILD DEVELOPMENT5599241511002121-10 LEMON GROVE BUILDING5599541511202114-00 LEMON GROVE DEFERRED MAINTENANCE5599841511802125-18 LEMON GROVE CAPITAL FACILITIES5600041512002173-20 LEMON GROVE FOUNDATION TRUST5600141511902125-19 LEMON GROVE CAPITAL FACILITIES AB20685600241512202163-00 LEMON GROVE ENTERPRISE5600441513002167-30 LEMON GROVE DEDUCTIBLE INSURANCE LOSS5600541513102121-39 LEMON GROVE BUILDING FD PROP 395600741514502130-00 LEMON GROVE SSBF/LEASE PURCHASE5601041514602135-00 LEMON GROVE STATE SCHOOL FACILITIES

5761440103902209-00 JULIAN CHARTER SCHOOL

5601341600102303-00 NATIONALGENERAL5601641600202340-00 NATIONAL SPECIAL RESERVE CAPITAL PROJECT5601941600402313-00 NATIONAL CAFETERIA5602241600602312-06 NATIONAL CHILD DEVELOPMENT5602541601202314-00 NATIONAL DEFERRED MAINTENANCE5602841601802325-18 NATIONAL CAPITAL FACILITIES5603141601902325-19 NATIONAL CAPITAL FACILITIES AB20685603441603802325-38 NATIONAL CAPITAL FACILITY REDEVELOPMENT5603541603902309-00 NATIONAL CHARTER SCHOOL SPECIAL REV5603741604502330-00 NATIONAL SSBF/LEASE PURCHASE5604041604602335-00 NATIONAL STATE SCHOOL FACILITIES5604341608202371-00 NATIONAL RETIREE BENEFIT5604441606202362-00 NATIONAL CHARTER ENTERPRISE-INTEGRITY

5607041760102803-00 RANCHO SANTA FE GENERAL5607141760202840-00 RANCHO SANTA FE SPECIAL RESERVE CAPITAL P5607341760902821-09 RANCHO SANTA FE OTHER BUILDING

1.17 May 2012

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SACS Fund #

5607641761002821-10 RANCHO SANTA FE BUILDING5607941761202814-00 RANCHO SANTA FE DEFERRED MAINTENANCE5608241761802825-18 RANCHO SANTA FE CAPITAL FACILITIES5608541761902825-19 RANCHO SANTA FE CAPITAL FACILITIES AB20685608641763102821-39 RANCHO SANTA FE BUILDING-PROP 395608841764202817-42 RANCHO SANTA FE SPL RESERVES OTHER THAN 5608941764602835-00 RANCHO SANTA FE STATE SCHOOL FACILITIES5609141768202871-00 RANCHO SANTA FE RETIREE BENEFIT

5761340090103001-00 HERITAGE K-8 CHARTER

5613341850103103-00 SAN PASQUAL GENERAL5613541854203117-42 SAN PASQUAL SPL RESERVES OTHER THAN CAPI5613641850203140-00 SAN PASQUAL SPECIAL RESERVE CAPITAL PROJE5613741850403113-00 SAN PASQUAL CAFETERIA5613841850703112-07 SAN PASQUAL CHILD DEVELOPMENT5613941851003121-10 SAN PASQUAL BUILDING5614141852203163-00 SAN PASQUAL OTHER ENTERPRISE5614241851203114-00 SAN PASQUAL DEFERRED MAINTENANCE5614541851903125-19 SAN PASQUAL CAPITAL FACILITIES AB20685614841854503130-00 SAN PASQUAL SSBF/LEASE PURCHASE5615141854603135-00 SAN PASQUAL STATE SCHOOL FACILITIES

5615441870103203-00 SANTEE GENERAL5616041870403213-00 SANTEE CAFETERIA5616341870603212-06 SANTEE CHILD DEVELOPMENT5616541870803221-08 SANTEE BOND ANTICIPATION NOTE5616641870903221-09 SANTEE OTHER BUILDING5616741873103221-39 SANTEE BUILDING-PROP R95616941871203214-00 SANTEE DEFERRED MAINTENANCE5617241871803225-18 SANTEE CAPITAL FACILITIES5617341872203263-00 SANTEE OTHER ENTERPRISE5617541872403225-24 SANTEE CAPITAL PROJECTS5617841872603253-26 SANTEE TAX OVERRIDE5618141873803225-38 SANTEE CAPITAL FACILITIES REDEVEL.5618441873903209-00 SANTEE CHARTER SCHOOL SPECIAL REV5618541870203240-00 SANTEE SPECIAL RESERVE CAPITAL PROJECT5618741874203217-42 SANTEE SPL RESERVES OTHER THAN CAPITAL 5619041874503230-00 SANTEE SSBF/LEASE PURCHASE5619141874603235-00 SANTEE STATE SCHOOL FACILITIES5619241878003220-00 SANTEE SPECIAL RESERVE POST EMPLOY. BENE

5619341880103303-00 SAN YSIDRO GENERAL5619541880403313-00 SAN YSIDRO CAFETERIA5619641880203340-00 SAN YSIDRO SPECIAL RESERVE CAPITAL PROJEC5619941880603312-06 SAN YSIDRO CHILD DEVELOPMENT

1.18 May 2012

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SACS Fund #

5620241881003321-10 SAN YSIDRO BUILDING5620541881203314-00 SAN YSIDRO DEFERRED MAINTENANCE5620841881803325-18 SAN YSIDRO CAPITAL FACILITIES5621141882003373-20 SAN YSIDRO FOUNDATION TRUST5621441882603353-26 SAN YSDRO TAX OVERRIDE5621741882703353-27 SAN YSIDRO TAX OVERRIDE5621841884203317-42 SAN YSIDRO SPL RESERVES OTHER THAN CAPIT5622041884503330-00 SAN YSIDRO SSBF/LEASE PURCHASE5622141884603335-00 SAN YSIDRO STATE SCHOOL FACILITIES5622341888003320-00 SAN YSIDRO SPECIAL RESERVE POST EMPLOY. B5622941888203371-00 SAN YSIDRO RETIREE BENEFIT

03452-02 SOLANA BEACH DEBT SERVICE (tracking purpose o5498045810103449-01 SOLANA BEACH CFD 99-15498145810203449-02 SOLANA BEACH CFD 00 15498345810303449-03 SOLANA BEACH CFD 04-15609741810103403-00 SOLANA BEACH GENERAL5610041810203440-00 SOLANA BEACH SPECIAL RESERVE CAPITAL PRO5610341810403413-00 SOLANA BEACH CAFETERIA5610641812203463-00 SOLANA BEACH CHILD DEVELOPMENT5610941810903421-09 SOLANA BEACH OTHER BUILDING5611241811203414-00 SOLANA BEACH DEFERRED MAINTENANCE5611541811603467-16 SOLANA BEACH SELF INSURANCE5611841811803425-18 SOLANA BEACH CAPITAL FACILITIES5612141811903425-19 SOLANA BEACH CAPITAL FACILITIES AB20685612441812003473-20 SOLANA BEACH FOUNDATION TRUST5612541813203419-00 SOLANA BEACH FOUNDATION SPECIAL REVENUE5612741814203417-42 SOLANA BEACH SPL RESERVES OTHER THAN CA5612841818003420-00 SOLANA BEACH SPECIAL RESERVE POST EMPLO5613041814503430-00 SOLANA BEACH SSBF/LEASE PURCHASE5613141814603435-00 SOLANA BEACH STATE SCHOOL FACILITIES

5623241900103501-00 SOUTH BAY GENERAL5623541900203540-00 SOUTH BAY SPECIAL RESERVE CAPITAL PROJEC5623841900403513-00 SOUTH BAY CAFETERIA5624141900603512-06 SOUTH BAY CHILD DEVELOPMENT5624241900803521-08 SOUTH BAY BOND ANTICIPATION NOTE5624441901003521-10 SOUTH BAY BUILDING5624741901203514-00 SOUTH BAY UNDEFERRED MAINTENANCE5624841901603567-16 SOUTH BAY SELF INSURANCE5625041901903525-19 SOUTH BAY CAPITAL FACILITIES AB20685625341902003573-20 SOUTH BAY FOUNDATION TRUST5625441904203517-42 SOUTH BAY SPL RESERVES OTHER THAN CAPITA5625541903903509-01 SOUTH BAY CHARTER SCHOOL SPECIAL REV5625641904503530-00 SOUTH BAY SSBF/LEASE PURCHASE

1.19 May 2012

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SACS Fund #

5625941904603535-00 SOUTH BAY STATE SCHOOL FACILITIES5626041908203571-00 SOUTH BAY RETIREE BENEFIT5626141908003520-00 SOUTH BAY SPECIAL RESERVE POST EMPLOY. BE

5626241910103603-00 SPENCER VALLEY GENERAL5626541911203614-00 SPENCER VALLEY DEFERRED MAINTENANCE5626741913903609-00 SPENCER VALLEY CHARTER SCHOOL SPECIAL RE5626841914203617-42 SPENCER VALLEY SPL RESERVES OTHER THAN C5627141914503630-00 SPENCER VALLEY SSBF/LEASE PURCHASE

5627441970103703-00 VALLECITOS GENERAL5627741970203740-00 VALLECITOS SPECIAL RESERVE CAPITAL PROJEC5628041970403713-00 VALLECITOS CAFETERIA5628341970603712-06 VALLECITOS CHILD DEVELOPMENT5628641971203714-00 VALLECITOS DEFERRED MAINTENANCE5628941971803725-18 VALLECITOS CAPITAL FACILITIES5629241972303715-00 VALLECITOS PUPIL TRANSPORTATION/EQUIP5629541974203717-42 VALLECITOS SPL RESERVES OTHER THAN CAPIT5629841974503730-00 VALLECITOS SSBF/LEASE PURCHASE

5700042190104003-00 ESCONDIDO HIGH GENERAL5700342190204040-00 ESCONDIDO HIGH SPECIAL RESERVE CAPITAL PR5700642190404013-00 ESCONDIDO HIGH CAFETERIA5700942190604012-06 ESCONDIDO HIGH CHILD DEVELOPMENT5701242190904021-09 ESCONDIDO HIGH OTHER BUILDING5701542191004021-10 ESCONDIDO HIGH BUILDING5701842191204014-00 ESCONDIDO HIGH DEFERRED MAINTENANCE5702142191604067-16 ESCONDIDO HIGH SELF INSURANCE5702242191704067-17 ESCONDIDO HIGH OPEB5702442191804025-18 ESCONDIDO HIGH CAPITAL FACILITIES5702742191904025-19 ESCONDIDO HIGH CAPITAL FACILITIES AB20685703042192004073-20 ESCONDIDO HIGH FOUNDATION TRUST5703342193004067-30 ESCONDIDO HIGH DEDUCTIBLE INSURANCE LOSS5703442193104021-39 ESCONDIDO HIGH BUILDING-PROP R5703642194004011-00 ESCONDIDO HIGH ADULT EDUCATION5703742194204017-42 ESCONDIDO HIGH SPL RESERVES OTHER THAN C5703942194504030-00 ESCONDIDO HIGH SSBF/LEASE PURCHASE5704242194604035-00 ESCONDIDO HIGH STATE SCHOOL FACILITIES5704342198004020-00 ESCONDIDO HIGH SPECIAL RESERVE POST EMPL5704542198204071-00 ESCONDIDO HIGH RETIREE BENEFIT

5704842250104103-00 FALLBROOK HIGH GENERAL5704942258204171-00 FALLBROOK HIGH RETIREE BENEFIT5705142250204140-00 FALLBROOK HIGH SPECIAL RESERVE CAPITAL PR5705442250404113-00 FALLBROOK HIGH CAFETERIA5706042251204114-00 FALLBROOK HIGH DEFERRED MAINTENANCE

1.20 May 2012

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5706142253504117-35 FALLBROOK HIGH SPECIAL RESERVE/FEDERAL R5706342251804125-18 FALLBROOK HIGH CAPITAL FACILITIES5706642251904125-19 FALLBROOK HIGH CAPITAL FACILITIES AB20685706942254004111-00 FALLBROOK HIGH ADULT EDUCATION5707242254204117-42 FALLBROOK HIGH SPL RESERVES OTHER THAN C5707442254604135-00 FALLBROOK HIGH STATE SCHOOL FACILITIES

57078423101042 GROSSMONT HIGH GEN57081423102042 GROSSMONT HIGH SPECIAL RESERVE CAPITIAL5708242310404261-00 GROSSMONT HIGH CAFETERIA57084423106042 GROSSMONT HIGH CHILD DEVELOP5708542310904221-09 GROSSMONT HIGH OTHER BUILDING57087423112042 GROSSMONT HIGH DEFERRED MAINTENANCE57090423116042 GROSMONT HIGH SELF INSURANCE57093423118042 GROSSMONT HIGH CAPITAL FACILITIES5709442311704267-17 GROSSMONT HIGH OPEB57096423119042 GROSSMONT HIGH CAPITAL FACILITIES AB206857099423120042 GROSSMONT HIGH FOUNDATION TRUST57102423121042 GROSSMONT HIGH FOUNDATION TRST57105423129042 GROSSMONT HIGH TAX OVERRIDE57108423130042 GROSSMONT HIGH DEDUCT INSURANCE LOSS57109423131042 GROSSMONT HIGH BUILDING PROP 395711142313904209-00 GROSSMONT HIGH CHARTER (PREV HELIX)57114423140042 GROSSMONT HIGH ADULT EDUCATION57117423142042 GROSSMONT HIGH SPEC RESERVE OTHER57120423145042 GROSSMONT HIGH SSBF/LEASE PURCHASE57123423146042 GROSSMONT HIGH STATEM SCHOOL FACILITIES57126423168042 GROSSMONT HIGH STUDENT BODY/ASB SAVINGS57127423180042 GROSSMONT HIGH SPECIAL RESERVE-POST EMP.

5712942350104303-00 JULIAN HIGH GENERAL5713242350204340-00 JULIAN HIGH SPECIAL RESERVE CAPITAL PROJEC5713542350904321-09 JULIAN HIGH OTHER BUILDING5713842351004321-10 JULIAN HIGH BUILDING5714142351204314-00 JULIAN HIGH DEFERRED MAINTENANCE5714442351904325-19 JULIAN HIGH CAPITAL FACILITIES AB20685714742354004311-00 JULIAN HIGH ADULT EDUCATION5714842354204317-42 JULIAN HIGH SSPL RESERVES OTHER THAN CAPI5715042354504330-00 JULIAN HIGH SSBF/LEASE PURCHASE5715142358204371-00 JULIAN HIGH RETIREE BENEFIT5715242358004320-00 JULIAN HIGH SPECIAL RESERVE POST EMPLOY. B5715342358604376-86 JULIAN HIGH AGENCY

5715642550104503-00 SAN DIEGUITO GENERAL5715942550204540-00 SAN DIEGUITO SPECIAL RESERVE CAPITAL PROJ5716242550404513-00 SAN DIEGUITO CAFETERIA

1.21 May 2012

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5716442550904521-09 SAN DIEGUITO OTHER BUILDING5716542551204514-00 SAN DIEGUITO DEFERRED MAINTENANCE5716842551604567-16 SAN DIEGUITO SELF INSURANCE5716942551704567-17 SAN DIEGUITO OPEB5717142551804525-18 SAN DIEGUITO CAPITAL FACILITIES5717442551904525-19 SaN DIEGUITO CAPITAL FACILITIES AB20685717742552204563-00 SAN DIEGUITO OTHER ENTERPRISE5717842552304515-00 SAN DIEGUITO PUPIL TRANSPORTATION/EQUIP5718042553004567-30 SAN DIEGUITO DEDUCTIBLE INSURANCE LOSS5718342554004511-00 SAN DIEGUITO ADULT EDUCATION5718642554204517-42 SAN DIEGUITO SPL RESERVES OTHER THAN CAPI5718942554504530-00 SAN DIEGUITO SSBF/LEASE PURCHASE5719242554604535-00 SAN DIEGUITO STATE SCHOOL FACILITIES5719542558604576-86 SAN DIEGUITO AGENCY

44152379916046 SWEETWATER CFD #1644153379917046 SWEETWATER CFD #1755001459009046 SWEETWATER CFD #125719842590104601-00 SWEETWATER GENERAL5720142590204640-00 SWEETWATER SPECIAL RESERVE CAPITAL PROJ5720442590404613-00 SWEETWATER CAFETERIA5720542591004621-10 SWEETWATER BUILDING BOND FUND5720742591204614-00 SWEETWATER DEFERRED MAINTENANCE5721042591904625-19 SWEETWATER CAPITAL FACILITIES AB20685721342592004673-20 SWEETWATER FOUNDATION TRUST5721642592104673-21 SWEETWATER FOUNDATION TRUST5721942592604653-26 SWEETWATER TAX OVERRIDE5722042593904609-00 SWEETWATER CHARTER SCHOOL SPECIAL REV5722242594004611-00 SWEETWATER ADULT EDUCATION5722542594504630-00 SWEETWATER SBF/LEASE PURCHASE5722842594604635-00 SWEETWATER STATE SCHOOL FACILITIES

5403643110104703-00 CORONADO GENERAL5403943110204740-00 CORONADO SPECIAL RESERVE CAPITAL PROJEC5404243110404713-00 CORONADO CAFETERIA5404543110604712-06 CORONADO CHILD DEVELOPMENT5404843111004721-10 CORONADO BUILDING5405143111204714-00 CORONADO DEFERRED MAINTENANCE5405443111804725-18 CORONADO CAPITAL FACILITIES5405743112004773-20 CORONADO FOUNDATION TRUST5405843115704757-00 CORONADO FOUNDATION PERMANENT5406043112104773-21 CORONADO FOUNDATION TRUST5406243113204719-00 CORONADO FOUNDATION SPECIAL REVENUE5406343114004711-00 CORONADO ADULT EDUCATION5406443114204717-42 CORONADO SPL RESERVES OTHER THAN CAPITA

1.22 May 2012

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5406643114604735-00 CORONADO STATE SCHOOL FACILITIES

5412043150104803-00 MT EMPIRE GENERAL5412343150204840-00 MT EMPIRE SPECIAL RESERVE CAPITAL PROJECT5412643150404813-00 MT EMPIRE CAFETERIA5412943150604812-06 MT EMPIRE CHILD DEVELOPMENT5413243151004821-10 MT EMPIRE BUILDING5413543151204814-00 MT EMPIRE DEFERRED MAINTENANCE5413643159004862-01 MT EMPIRE CHARTER SCHOOL #1 COLLEGE PREP5413843151804825-18 MT EMPIRE CAPITAL FACILITIES5414143151904825-19 MT EMPIRE CAPITAL FACILITIES AB20685414443152004873-20 MT EMPIRE FOUNDATION TRUST5414743152104873-21 MT EMPIRE FOUNDATION TRUST5415043152204863-00 MT EMPIRE OTHER ENTERPRISE5415343152604853-26 MT EMPIRE TAX OVERRIDE5415543153904862-04 MT EMPIRE CHARTER SCHOOL #4 MT PEAK5415643154004811-00 MT EMPIRE ADULT EDUCATION5415943154204817-42 MT EMPIRE SPL RESERVES OTHER THAN CAPITAL5416043153904862-02 MT EMPIRE CHARTER SCHOOL #2 SD VIRTUAL5416143156204862-00 MT EMPIRE CHARTER SCHOOL SD NEIGHBORHO5416243154504830-00 MT EMPIRE SSBF/LEASE PURCHASE5416343154604835-00 MT EMPIRE STATE SCHOOL FACILITIES5416443158004820-00 MT EMPIRE SPECIAL RESERVE POST EMPLOY. BE

5426443250104903-00 RAMONA GENERAL5426743250204940-00 RAMONA SPECIAL RESERVE CAPITAL PROJECT5427043250404913-00 RAMONA CAFETERIA5427343251204914-00 RAMONA DEFERRED MAINTENANCE5427643251604967-16 RAMONA SELF INSURANCE5427943251804925-18 RAMONA CAPITAL FACILITIES5428243251904925-19 RAMONA CAPITAL FACILITIES AB20685428543254004911-00 RAMONA ADULT EDUCATION5428843254204917-42 RAMONA SPL RESERVES OTHER THAN CAPITAL 5429143254504930-00 RAMONA SSBF/LEASE PURCHASE5429443254604935-00 RAMONA STATE SCHOOL FACILITIES5429543256204962-00 RAMONA CHARTER SCHOOL ENTERPRISE

54297432801050 SAN DIEGO UNIFIED GENERAL54300432802050 SAN DIEGO UNIFIED SPECIAL RESERVE CAPITAL 54301432842050 SAN DIEGO UNIFIED SPECIAL RESERVE OTHER54303432803050 SAN DIEGO UNIFIED REVOLVING54306432804050 SAN DIEGO UNIFIED CAFETERIA54309432806050 SAN DIEGO UNIFIED CHLD DEVELOPMENT54310432808050 SAN DIEGO UNIFIED BUILDING FUND PROP S54312432810050 SAN DIEGO UNIFIED PROP MM BUILDING54313432811050 SAN DIEGO UNIFIED PROP MM REBATE FUND

1.23 May 2012

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District #


SACS Fund #

54315432812050 SAN DIEGO UNIFIED DEFERRED MAINTENANCE54318432815050 SAN DIEGO UNIFIED SELF INSURANCE WORKERS 54321432816050 SAN DIEGO UNIFIED SELF INSURANCE HEALTH54322432817050 SAN DIEGO UNIFIED SELF INSURANCE VISION CA54324432818050 SAN DIEGO UNIFIED CAPITAL FACILITIES54327432819050 SAN DIEGO UNIFIED CAPITAL FACILITIES AB206854330432820050 SAN DIEGO UNIFIED FOUNDATION TRUST54333432823050 SAN DIEGO UNIFIED PUPIL TRANSPORTATIO/EQUI54336432826050 SAN DIEGO UNIFIED TAX OVERRIDE54339432828050 SAN DIEGO UNIFIED TAX OVERRIDE54342432831050 SAN DIEGO UNIFIED BUILDING PROP 3954345432832050 SAN DIEGO UNIFIED FOUNDATION SPECIAL REVE54348432833050 SAN DIEGO UNIFIED PROPERTY INSURANCE54351432834050 SAN DIEGO UNIFIED PROPERTY MANAGEMENT54354432840050 SAN DIEGO UNIFIED ADULT EDUCATION54356432844050 SAN DIEGO UNIFIED TRANSPORTATION REPAYME54357432845050 SAN DIEGO UNIFIED SSBF/LEASE PURCHASE54360432846050 SAN DIEGO UNIFIED STATE SCHOOL FACILITIES54361432841050 SAN DIEGO UNIFIED PROP S SCH FAC FD54363432852050 SAN DIEGO UNIFIED DEBT SERVICE FOR BLENDE.54366432860050 SAN DIEGO UNIFIED RET MED BENEFT MGT54369432861050 SAN DIEGO UNIFIED RET MED BENEFIT TEACHER54372432862050 SAN DIEGO UNIFIED RET MED BENEFIT CSEA54375432863050 SAN DIEGO UNIFIED RET MED BENEFIT TECH54378432864050 SAN DIEGO UNIFIED RET MED BENEFIT PCE OFF54381432865050 SAN DIEGO UNIFIED RET MED BENEFIT PARAPRO54384432866050 SAN DIEGO UNIFIED ENERGY EFFICIENCY54387432867050 SAN DIEGO UNIFIED REDEVELOPMENT AGENCY54388432868050 SAN DIEGO UNIFIED MESA COLLEGE54390432869050 SAN DIEGO UNIFIED TRANS 9798 COUNTY54393432870050 SAN DIEGO UNIFIED STATE INSTRUCTION MATERI54396432872050 SAN DIEGO UNIFIED BALBOA STADIUM54399432874050 SAN DIEGO UNIFIED STATE PRESCHOOL54402432875050 SAN DIEGO UNIFIED SCHOOL AGE PARENTING IN54405432893050 SAN DIEGO UNIFIED INSTRUCTIONAL MATERIAL A

5448343380105103-00 VISTA GENERAL5448643380205140-00 VISTA SPECIAL RESERVE CAPITAL PROJECT5448743388005120-00 VISTA SPECIAL RESERVE POST EMPLOY. BENE5448943380405113-00 VISTA CAFETERIA5449243380605112-06 VISTA CHILD DEVELOPMENT5449443381005121-10 VISTA BUILDING5449543381205114-00 VISTA DEFERRED MAINTENANCE5449643381605167-16 VISTA SELF INSURANCE5449843381805125-18 VISTA CAPITAL FACILITIES

1.24 May 2012

ArmsFund #

District #


SACS Fund #

5450143382605153-26 VISTA TAX OVERRIDE5450443382905153-29 VISTA TAX OVERRIDE5450743383905109-00 VISTA CHARTER SCHOOLS5451043384005111-00 VISTA ADULT EDUCATON5451343384505130-00 VISTA SSBF/LEASE PURCHASE5451643384605135-00 VISTA STATE SCHOOL FACILITIES

58209444001052 PALOMAR GENERAL58212444005052 PALOMAR CAPITAL OUTLAY PROJ58215444006052 PALOMAR CHILD DEVELOPMENT58217444010052 PALOMAR BUILDING58218444011052 PALOMAR DEBT SERVICE OTHER58221444020052 PALOMAR FOUNDATION TRUST58224444076052 PALOMAR POST RETIRE BENEFITS58520494050052 PALOMAR CC DS 2006A (closed)

5820144300205302-00 GROSSMONT CUYAMACA SPECIAL RESERVE CA5820344300505305-00 GROSSMONT CUYAMACA CAPITAL OUTLAY PROJ5820444301605367-16 GROSSMONT CUYAMACA SELF INSURANCE5820644302005320-00 GROSSMONT CUYAMACA FOUNDATION TRUST5820744301005321-10 GROSSMONT CUYAMACA BUILDING

5822744500105401-00 MIRACOSTA GENERAL5823044500505405-00 MIRACOSTA CAP OUTLAY PROJ5823344501105456-00 MIRACOSTA DEBT SERV OTHER5823444507305473-00 MIRACOSTA FOUNDATION TRUST5823644503005467-00 MIRACOSTA DEDUCT INSURANCE LOSS

5826344600105501-00 SOUTHWESTERN GENERAL5826644600205502-00 SOUTHWESTERN SP RES CAP OUT5826944600505505-00 SOUTHWESTERN CAP OUTLAY PROJ5827144601005521-10 SOUTHWESTERN BUILDING5827244601605567-16 SOUTHWESTERN SELF INSURANCE5827344602505521-25 SOUTHWESTERN BUILDING FUND PROP R5827544602005520-00 SOUTHWESTERN FOUNDATION TRUST5827744603105521-39 SOUTHWESTERN BUILDING BUILDING-PROP R

58239445501060 SDCC GENERAL58242445502060 SDCC SPECIAL RESERVE CAPITAL PROJ58245445504060 SDCC CAFETERIA58248445505060 SDCC CAPITAL OUTLAY PROJ58251445506060 SDCC CHILD DEVELOPMENT58252445511060 SDCC DEBT SERVICE OTHER58253445515060 SDCC SELF INSURANCE WORKERS COMP58254445536060 SDCC STUDENT FIN AD58255445510060 SDCC BUILDING58256445544060 SDCC PROP N BUILDING

1.25 May 2012

ArmsFund #

District #


SACS Fund #

58257445585060 SDCC ENTERPRISE58260445590060 SDCC PAYROLL REV

5420743200106103-00 POWAY GENERAL5421043200206140-00 POWAY SPECIAL RESERVE CAPITAL PROJECT5421343200406113-00 POWAY CAFETERIA5421643200606112-06 POWAY CHILD DEVELOPMENT5421943200706112-07 POWAY CHILD DEVELOPMENT5422243200906121-09 POWAY OTHER BUILDING5422543201206114-00 POWAY DEFERRED MAINTENANCE5422843201506167-15 POWAY SELF INSURANCE WORKERS COMP5423143201606167-16 POWAY SELF INSURANCE5423443201806125-18 POWAY CAPITAL FACILITIES5423743201906125-19 POWAY CAPITAL FACILITIES AB20685423843202006173-20 POWAY FOUNDATION TRUST5424043202206163-00 POWAY OTHER ENTERPRISE5424343203006167-30 POWAY DEDUCTIBLE INSURANCE LOSS5424443203206119-00 POWAY FOUNDATION SPECIAL REVENUE5424543203106121-39 POWAY BUILDING-PROP 395424643204006111-00 POWAY ADULT EDUCATON5424943204106172-00 POWAY ARTICLE X111-B GANN5425243204206117-42 POWAY SPL RESERVES OTHER THAN CAPITAL 5425543204506130-00 POWAY SSSBF/LEASE PURCHASE5425843204606135-00 POWAY STATE SCHOOL FACILITIES5426143206806195-00 POWAY STUDENT BODY/ ASB SAVINGS

5400043100106203-00 BORREGO SPRINGS GENERAL5400343100206240-00 BORREGO SPRINGS SPECIAL RESERVE CAPITAL 5400643100406213-00 BORREGO SPRINGS CAFETERIA5400943100606212-06 BORREGO SPRINGS CHILD DEVELOPMENT5401243100906221-09 BORREGO SPRINGS OTHER BUILDING5401543101206214-00 BORREGO SPRINGS DEFERRED MAINTENANCE5401843101806225-18 BORREGO SPRINGS CAPITAL FACILITIES5402043103206219-00 BORREGO SPRINGS FOUNDATION SPECIAL REVE5402143102006273-20 BORREGO SPRINGS FOUNDATION TRUST5402243105706257-00 BORREGO SPRINGS FOUNDATION PERMANENT5402443102306215-00 BORREGO SPRINGS PUPIL TRANSPORTATION/EQ5402543108006220-00 BORREGO SPRINGS SPECIAL RESERVE POST EM5402743104006211-00 BORREGO SPRINGS ADULT EDUCATION5403043104206217-42 BORREGO SPRINGS SPL RESERVES OTHER THAN5403343104506230-00 BORREGO SPRINGS SSBF/LEASE PURCHASE5403443104606235-00 BORREGO SPRINGS STATE SCHOOL FACILITIES

5406943120106303-00 CARLSBAD GENERAL5407243120206340-00 CARLSBAD SPECIAL RESERVE CAPITAL PROJECT5407543120406313-00 CARLSBAD CAFETERIA

1.26 May 2012

ArmsFund #

District #


SACS Fund #

5407943120606312-06 CARLSBAD CHILD DEVELOPMENT5408143120906321-09 CARLSBAD OTHER BUILDING5408443121006321-10 CARLSBAD BUILDING5408743121206314-00 CARLSBAD DEFERRED MAINTENANCE5409043121606367-16 CARLSBAD SELF INSURANCE5409643121906325-19 CARLSBAD CAPITAL FACILITIES AB20685409943122706353-27 CARLSBAD TAX OVERRIDE5410243122806353-28 CARLSBAD TAX OVERRIDE5410543122906353-29 CARLSBAD TAX OVERRIDE5410643123106321-39 CARLSBAD BUILDING-PROP 395410843123506317-35 CARLSBAD SPECIAL RESERVE/FEDERAL REBATE5411143124006311-00 CARLSBAD ADULT EDUCATION5411443124606335-00 CARLSBAD STATE SCHOOL FACILITIES5411743126806395-00 CARLSBAD STUDENT BODY/ ASB SAVINGS5495543129806349-03 CARLSBAD CFD #35495843129906349-04 CARLSBAD CFD #4

5416543170106401-00 OCEANSIDE GENERAL5416843170206440-00 OCEANSIDE SPECIAL RESERVE CAPITAL PROJEC5417143170406413-00 OCEANSIDE CAFETERIA5417443170606412-06 OCEANSIDE CHILD DEVELOPMENT5417743171006421-10 OCEANSIDE BUILDING5418043171206414-00 OCEANSIDE DEFERRED MAINTENANCE5418343171606467-16 OCEANSIDE SELF INSURANCE5418643171906425-19 OCEANSIDE CAPITAL FACILITIES AB20685418743172506421-25 OCEANSIDE BLDG 2000C5418943172906453-29 OCEANSIDE TAX OVERRIDE5419043173906409-00 OCEANSIDE CHARTER SCHOOL5419243174006411-00 OCEANSIDE ADULT EDUCATION5419543174506430-00 OCEANSIDE SSBF/LEASE PURCHASE5419843174606435-00 OCEANSIDE STATE SCHOOL FACILITIES5420143176806495-00 OCEANSIDE STUDENT BODY/ ASB SAVINGS5420443178606476-86 OCEANSIDE AGENCY

5440843290106503-00 SAN MARCOS GENERAL5440943290206540-00 SAN MARCOS SPECIAL RESERVE CAPITAL PROJE5441143290406513-00 SAN MARCOS CAFETERIA5441443290606512-06 SAN MARCOS CHILD DEVELOPMENT5441743290906521-09 SAN MARCOS OTHER BUILDING5442043291006521-10 SAN MARCOS BUILDING5442343291206514-00 SAN MARCOS DEFERRED MAINTENANCE5442643291606567-16 SAN MARCOS SELF INSURANCE5442943291906525-19 SAN MARCOS CAPITAL FACILITIES AB20685443143293206519-00 SAN MARCOS FOUNDATION SPECIAL REVENUE5443243292006573-20 SAN MARCOS FOUNDATION TRUST

1.27 May 2012

ArmsFund #

District #


SACS Fund #

5443343295706557-00 SAN MARCOS FOUNDATION PERMANENT5443543293006567-30 SAN MARCOS DEDUCTIBLE INSURANCE LOSS5443843293806525-38 SAN MARCOS CAPITAL FACILITIES REDEVEL.5444143294006511-00 SAN MARCOS ADULT EDUCATION5444443294206517-42 SAN MARCOS SPL RESERVES OTHER THAN CAPIT5444743294506530-00 SAN MARCOS SSBF/LEASE PURCHASE5445043294606535-00 SAN MARCOS STATE SCHOOL FACILITIES5496145790106549-03 SAN MARCOS COMM FA 35496445790406549-04 SAN MARCOS CFD #45496745790506549-05 SAN MARCOS CFD #55497045790606549-06 SAN MARCOS CFD #6

5451943390106603-00 WARNER GENERAL5452243390206640-00 WARNER SPECIAL RESERVE CAPITAL PROJECT5452343394606635-00 WARNER STATE SCHOOL FACILITIES5452543390406613-00 WARNER CAFETERIA5452843390606612-06 WARNER CHILD DEVELOPMENT5453143390906621-09 WARNER OTHER BUILDING5453443391006621-10 WARNER BOND BUILDING5453743391206614-00 WARNER DEFERRED MAINTENANCE5454043391806625-18 WARNER CAPITAL FACILITIES5454343392006673-20 WARNER FOUNDATION TRUST5454643394206617-42 WARNER SPL RESERVES OTHER THAN CAPITAL 5454943394506630-00 WARNER SSBF/LEASE PURCHASE

5445343360106703-00 VALLEY CENTER GENERAL5445643360206740-00 VALLEY CENTER SPECIAL RESERVE CAPITAL PRO5445943360406713-00 VALLEY CENTER CAFETERIA5446043361606767-16 VALLEY CENTER SELF INSURANCE5446243361006721-10 VALLEY CENTER BUILDING5446543361206714-00 VALLEY CENTER DEFERRED MAINTENANCE5446843361906725-19 VALLEY CENTER CAPITAL FACILITIES AB20685447143363006767-30 VALLEY CENTER DEDUCTIBLE INSURANCE LOSS5447443364006711-00 VALLEY CENTER ADULT EDUCATION5447543366206762-00 VALLEY CENTER CHARTER SCHOOL5447643364206717-42 VALLEY CENTER SP RES OTR THAN CAPITAL OUT5447743364506730-00 VALLEY CENTER SSBF/LEASE PURCHASE5448043364606735-00 VALLEY CENTER STATE SCHOOL FACILITIES

5490245707607021-62 NCW SUBORDINATE SPECIAL TAX5490345708007021-25 NCW BUILDING - 2 SOLANA BEACH SITE5490445707807021-10 NCW BUILDING5490545708107021-25 NCW SAN DIEGUITO FUND5490645708207021-25 NCW SOLANA BEACH CONSTRUCTION5490745707907035-00 NCW STATE SCHOOL FACILITIES5490845708307021-25 NCW 2 DEL MAR SITE

1.28 May 2012

ArmsFund #

District #


SACS Fund #

5490945708407021-25 NCW 2 DEL MAR CONSTRUCTION5491145707707021-09 NCW OTHER BUILDING5491245708507021-25 NCW SAN DIEGUITO MS EXPANSION

5760640050107303-00 GUAJOME PARK ACADEMY 5761740050207340-00 GUAJOME SPECIAL RESERVE CAPITAL PROJECT

5810044700107703-00 ESCONDIDO CHARTER HIGH

5495945820108249-01 SAN YSIDRO CAPITAL PROJECT COMP UNIT #15496045820208249-02 SAN YSIDRO CAPITAL PROJECT COMP UNIT #25496245820308249-03 SAN YSIDRO CAPITAL PROJECT COMP UNIT #3

5765040180108303-00 SIATECH GEN CHARTER

4660051120009076-96 DAS SUPERINTENDENT OF SCHOOLS5485045400009076-91 DAS PAYROLL REVOLVING5485345400109076-92 DAS PAYROLL REVOLVING VENDOR5485645403109076-93 DAS FEDERAL TAXES5485945403209076-94 DAS STATE TAXES5486245403309076-95 DAS FICA5486545403409076-98 DAS MEDICARE5486845410109076-89 DAS 10/12 PAY TRUST5487051120109076-99 DAS SRAF5487145410209076-87 DAS STRS TRUST5487445410309076-88 DAS PERS TRUST5487745410409076-85 DAS STRS CASH BALANCE

5765540190109262-00 PACIFIC VIEW GENERAL5765640190209262-01 PACIFIC VIEW SPECIAL RESERVE CAPITAL PROJE

5290054760109953-29 CHULA VISTA BUILDING FUND DS5290554770009903-00 ALPINE BUILDING AD5291054770109953-29 ALPINE BUILDING FUND D S5291554780009903-00 CAJON VALLEY BUILDING AD5292054780109953-29 CAJON VALLEY BUILDING FUND D S5292554790009903-00 DEHESA BUILDING AD5293054790109953-29 DEHESA BUILING FUND D S5293554800109953-29 SD UNIFIED CSBF DEBT SERVICE5294054850009903-00 CORONADO BUILDING AD5294554850109953-29 CORONADO BUILDING D S5295054860009903-00 LAKESIDE BUILDING AD5295554860109953-29 LAKESIDE BUILDING D S5296054870009903-00 LA MESA SPRING VALLEY BUILDING AD5296554870109953-29 LA MESA SPRING VALLEY BUILDING D S5297054880009903-00 LEMON GROVE BUILDING AD5297554880109953-29 LEMON GROVE BUILDING D S

1.29 May 2012

ArmsFund #

District #


SACS Fund #

5298054910009903-00 JAMUL BUILDING AD5298554910109953-29 JAMUL BUILDING D S5299054920009903-00 MT EMPIRE BUILDING AD5299554920109953-29 MT EMPIRE BUILDING D S5300054950009903-00 SANTEE BUILDING AD5300554950109953-29 SANTEE BUILDING D S5301054960009903-00 RAMONA BUILDING AD5301554960109953-29 RAMONA BUILDING D S 5472445350109903-00 CSSF GENERAL UNRESTRICTED5472745350209914-00 CSSF DEFERRED MAINTENANCE5473045350309967-56 CSSF JPA PROPERTY AND LIABILITY5473345350409903-00 CSSF CAPITAL OUTLAY5473645350609940-00 CSSF SPECIAL RESERVE CAPITAL PROJECT5473945350709903-00 CSSF SSBF FRIENDSHIP HOMES5474045350809963-00 CSSF ENERGY JPA ENTERPRISE5474145350609910-00 CSSF SPECIAL EDUCATION5474245351209903-00 CSSF TRAINABLE MENTALLY RETARDED MINORS5474545351309903-00 CSSF PHYSICALLY HANDICAP MINORS5474845351409903-00 CSSF EDUCABLE MENTALLY RETARDED MINORS5475145351509903-00 CSSF CHILDRENS INSTITUION TUITION5475445351609903-00 CSSF REGIONAL OCCUPATIONAL CTR5475745351709903-00 CSSF TRAINABLE MENTALLY RETARDED MINORS 5476045351809903-00 CSSF PHYSICALLY HANDICAP MINORS HS5476345351909903-00 CSSF CHULA VISTA PROJECT5476645352009903-00 CSSF VISTA PROJECT5476945352109903-00 CSSF OCEANSIDE UPROJECT5477245352209903-00 CSSF CHULA VISTA PROJECT 25477545352309903-00 CSSF AUTISTIC PUPILS MINOR ELEM5477845352409903-00 CSSF CARLSBAD PROJECT5477945352609912-06 CSSF CHILD DEVELOPMENT5478145352809903-00 CSSF AUTISTIC PUPILS MINOR HS5478445353109967-55 CSSF WORKERS COMP SELF INSURANCE5479045353309903-00 CSSF DEVLEOPMENT CENTER HANDICAP ELEM5479345353409967-57 CSSF FBC HEALTH AND WELFARE5479645353509967-58 CSSF FBC VISION SERVICE5480245353709967-54 CSSF FBC DENTAL5480545353809903-00 CSSF DEVLEOPMENT CENTER HANDICAP HIGH 5480845353909967-52 CSSF RETIRED SCHOOL EMPLOYEE HEALTH BEN5481245354609935-00 CSSF SCREC SCHOOL FACILITIES5481445355909967-59 CSSF FBC VOLUNTARY BENEFITS5481745356809921-62 CSSF EAST COUNTY REGIONAL EDUCATION CTR5482045356909906-69 CSSF SUPL COX SETTLEMENT5482345357009906-76 CSSF SUPL SWESTERN STLMNT5482645357209925-72 CSSF SPECIAL RESERVE REDEVELOPMENT5482945357409967-74 CSSF JPA MISC PROPERTY PROGRAM

1.30 May 2012

ArmsFund #

District #


SACS Fund #

5483545357709967-77 CSSF FBC IRS SECTION 125 ADMIN SERVICE5483645358009920-00 CSSF SPECIAL RESERVE POST EMPLOY. BENE5483845358209971-00 CSSF RETIREMENT TRUST5484145358309967-83 CSSF JPA LIFE INSURANCE5484445358409971-84 CSSF PENSION TRUST5484745358909967-60 CSSF FBC LONG TERM CARE5488045450009916-00 CSSF FOREST RESERVE SCHOOL

5451743406216562-00 GUAJOME LEARNING CENTER

1.31 May 2012

Charters' Fund Conversion Report District

# Arms

Fund #OracleFund # DescriptionFund # State

ID #

57956408111101 A. EINSTEIN ACADEMY MIDDLE SCHOOL SDUSD11-00 C77357666403362144 ALL TRIBE (WARNER)62-00 S05757626402862156 ALL TRIBES ELEMENTARY CHARTER62-00 S26257824403401161 AMERICA'S FINEST CHARTER SDUSD01-1157813409731120 ARROYO PASEO CHARTER31-00 C88155659411739009 ARROYO VISTA CHARTER09-00 C48357935407701058 AUDEO CHARTER SCHOOL01-00 C40655921414862019 BARONA INDIAN CHARTER62-00 C46957630401501096 BAYSHORE PREP CHARTER01-00 C72357640401662094 CA VIRTUAL ACADEMY @ SAN DIEGO62-00 C135

CALIFORNIA PACIFIC CHARTER SCHOOLS57641434262167 CAVA @ SANTA YSABEL62-0057860406601069 CHARTER SCHOOL OF SAN DIEGO03-00 C02857861406602069 CHARTER SCHOOL OF SAN DIEGO SPECIAL RES40-00 C02857970409501104 CHILDREN'S CONSERVATION ACADEMY01-00 C68855659411739009 CHULA VISTA LEARNING09-00 C13557825404201162 CITY HEIGHTS PREP SDUSD01-0058110447101013 CLASSICAL ACADEMY01-00 C19958120447201134 CLASSICAL ACADEMY HIGH CHARTER01-00 C75957615401101084 COASTAL ACADEMY CHARTER01-00 C51657866406603155 COLEMAN TECH CHARTER HIGH03-00 S25354136431590048 COLLEGE PREPARATORY MIDDLE62-01 S17757925407501008 DARNALL E-CHARTER01-00 C03357651404062086 DEHESA CHARTER62-00 C41957654404162146 DIEGO HILLS62-00 S08855903434162166 DIEGO VALLEY CHARTER62-0055659411739009 DISCOVERY CHARTER09-00 C05457823407301160 DOWNTOWN CHARTER HIGH SDUSD01-0055684412039010 E-CADEMIES09-00 6804957955408101101 EINSTEIN ACADEMY SDUSD01-00 C48857625401401095 EJE ELEMENTARY ACADEMY (BALLANTYNE CHR01-00 C68357627401411149 EJE MIDDLE ACADEMY CHARTER11-00 S06358100447001077 ESCONDIDO CHARTER HIGH03-00 C10957855405901150 EVANGELINE ROBERTS01-00 S15157880406801107 EXPLORER ELEMENTARY CHARTER01-00 C27855659411739009 FEASTER (MAE L.)09-00 C12157966409411110 GOMPERS PREPARATORY ACADEMY11-00 C108055869414139017 GREATER SAN DIEGO 09-00 C26154517434062165 GUAJOME LEARNING CENTER62-0057606400501073 GUAJOME PARK ACADEMY CHARTER SCHOOL03-00 C05057617400502073 GUAJOME SPEC RES CAP CHARTER40-00 C05057900407001111 HARRIET TUBMAN VILLAGE CHARTER01-00 C04657812409721119 HEALTH SCIENCES CHARTER21-00 C87657128406039044 HELIX HIGH CHARTER09-39 C15057613400901030 HERITAGE K-8 CHARTER01-00 C556

32

1.32 June 2012

District #

ArmsFund #


Fund # State ID #

57870406701056 HIGH TECH HIGH CHARTER01-00 C26957990408801113 HIGH TECH HIGH INTERNATIONAL01-00 C62357865409801105 HIGH TECH HIGH K-8 QUARRY FALLS01-00 C101757988408601112 HIGH TECH HIGH MEDIA ARTS CHARTER01-00 C62257975408201114 HIGH TECH MIDDLE CHARTER01-00 C54657992409001115 HIGH TECH MIDDLE MEDIA ARTS CHARTER01-00 C66057800406001116 HOLLY DRIVE LEADERSHIP CHARTER01-00 C264

HOWARD GARDNER COMMUNITY CHARTER57994409101103 IFTIN CHARTER SCHOOL01-00 C68057995409111103 IFTIN HIGH CHARTER SCHOOL11-00 S13657891407702137 INNOVATIONS ACADEMY62-00 S02456044416062023 INTEGRITY CHARTER62-00 C55357668403262143 JUAN BAUTISTA DE ANZA CHARTER62-00 S02157614401039022 JULIAN CHARTER SCHOOL09-00 C26757622402562151 KAPLAN ACADEMY OF CA - SAN DIEGO62-00 S06557620401301118 KEILLER LEADERSHIP ACADEMY03-00 C69557940407801121 KING/CHAVEZ ACADEMY OF EXCELLENCE01-00 C42057942407821121 KING/CHAVEZ ARTS ACADEMY21-00 C70457943407831121 KING/CHAVEZ ATHLETICS ACADEMY31-00 C70657939407851121 KING/CHAVEZ COMMUNITY HIGH51-00 S01557944407841121 KING/CHAVEZ PREPARATORY ACADEMY41-00 C77257941407811121 KING/CHAVEZ PRIMARY ACADEMY11-00 C70557985408301123 KIPP ADELANTE PREPARATORY ACADEMY03-00 C55057991408901088 LEARING CHOICE ACADEMY CHARTER03-00 C65957632402462148 LEONARDO DA VINCI HEALTH SCIENCES CHART62-00 C108257601400262012 LIBERTY CHARTER62-00 S01657600400262012 LITERACY FIRST CHARTER SCHOOL62-09 C40557628402762157 MAAC CHARTER62-00 C30357980409601126 MAGNOLIA SCIENCE ACADEMY (MOMENTUM) 03-00 C69857983409621126 MAGNOLIA SCIENCE ADACEMY SD #3 SDUSD21-0057642414862019 MANDARIN LANGUAGE ACADEMY62-03 S15457920407401124 MCGILL SCHOOL OF SUCCESS03-00 C09557811406111093 MEMORIAL ACADEMY 54155431539048 MOUNTAIN PEAK62-04 S09057625402662152 MT PEAK (set up but not used)62-00 S09055659411739009 MUELLER ELEMENTARY CHARTER09-00 C06457915407301 MUSEUM MIDDLE CHARTER SCH03-0057890406901128 MUSEUM SCHOOL CHARTER03-00 C08157665403162142 NATIONAL UNIV ACADEMY OF HEALTH SERVICE62-00 C99156255419039035 NESTOR LANGUAGE ACADEMY09-01 CS25257657402062089 NEW SCHOOL CHARTER ENT62-0057659402262135 NORTH COUNTY TRADE TECH CHR62-00 C88457830406301129 NUBIA LEADRSHIP CHARTER03-00 C13357820406201130 O'FARRELL COMMUNITY CHARTER03-00 C04857822407101159 OLD TOWN ACADEMY CHARTER SDUSD01-0057868409901145 PACIFIC AMERICAN ACADEMY01-00 S10857655401901092 PACIFIC VIEW GENERAL62-00 C247

33

1.33 June 2012

District #

ArmsFund #


Fund # State ID #

57656401902092 PACIFIC VIEW SPECIAL RESERVE CAPITAL PROJ62-01 C24754158400762158 PIVOT CHARTER62-00 C126657850406501085 PREUSS CHARTER03-00 C16957950408001131 PROMISE CHARTER SDUSD (revoked 11-12)03-00 C48756293419862163 RAI ONLINE62-00 C51857670414862019 RIVER VALLEY HIGH62-01 C12057930407601132 SAN DIEGO COOPERATIVE03-00 C39657872402601154 SAN DIEGO GLOBAL VISION ACADEMY SDUSD01-00 S19054161431562048 SAN DIEGO NEIGHBORHOOD62-00 S07754160431539048 SAN DIEGO VIRTUAL CHARTER62-02 C126457663402162136 SBC HIGH TECH CHULA VISTA62-00 C75657663402162136 SBC HIGH TECH ELEMENTARY CHULA VISTA62-00 C75657663402162136 SBC HIGH TECH HIGH NORTH COUNTY62-00 C75657663402162136 SBC HIGH TECH HIGH STATEWIDE BENEFIT62-00 C75657663402162136 SBC HIGH TECH MIDDLE CHULA VISTA62-00 C75657663402162136 SBC HIGH TECH MIDDLE NORTH COUNTY62-00 C75657650401801083 SIATECH03-00 C62757987408501127 SOUTHERN CA CONN ACADEMY03-00 C62157652405062097 STEELE CANYON HIGH CHARTER62-00 C89357931407602138 URBAN DISCOVERY62-00 S008

169 VILLAGE ACADEMY OF COGNITIVE DEVELOPMEN55544410939004 VIVIAN BANKS09-0057671403462019 XARA GARDEN62-02 S059

34

1.34 June 2012

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 Barbara Thiss at(858) 569-5324 or Arleta Ilyas at (858) 292-3740

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.

* XXXXX 1906

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

1.35 April 2012

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 ExtensionsPDF CSV GIF DOT DAT ZIP DOC XLS XLA JPG XLSX DOCX 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. Figure 1: Login Screen

1.36 April 2011

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 Deposit administrators. Figure 2: File Upload Screen

1.37 April 2011

Download Files You can download files using the Download Files Screen (Figure 3). Click on the File Number to download a file. Click on the checkbox to the left of the File Number to select a file for deletion. Click on the Delete button to confirm and delete the selected files. Figure 3: File Download Screen

1.38 April 2011

SAN DIEGO COUNTY OFFICE OF EDUCATION

DEPOSIT PERMIT

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

FOR DISTRICT USE: FOR SDCOE USE ONLY:

District Name Deposit Permit NumberDate of Deposit

Date of Deposit Reconciliation NumberDocument Number Deposit AmountMethod of Deposit Processor Name

(Bank by Mail, Night Drop, Walk-In, Courier, Other)

Oracle Oracle SACSFund Account Amount Fund

80100 0.00

This form is available in Excel format on the Financial Accounting web site at: http://www.sdcoe.net/business2/dfs/?loc=fa-post&m=4&pi=fa

Account Description

Bank Account

Total Deposit 0.00

Variance with Bank 0.00

Prepared By________________________________ Date____________________ Contact Number___________________

Approved by _______________________________ Date_____________________ Contact Number___________________

(FOR SDCOE USE ONLY)

1.39 April 2010

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: http://www.fms.treas.gov/eft/1199A.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.

1.40 May 2011

Standard Form 1199A (EG)(Rev. June 1987)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

PAYEE/JOINT PAYEE CERTIFICATION

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

FINANCIAL INSTITUTION CERTIFICATION

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 PAYEE COPY 1199-207Designed using Perform Pro, WHS/DIOR, Mar 97

1.41 Revised April 2010

Standard Form 1199A (EG)(Rev. June 1987)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

PAYEE/JOINT PAYEE CERTIFICATION

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

FINANCIAL INSTITUTION CERTIFICATION

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 PAYEE COPY 1199-207Designed using Perform Pro, WHS/DIOR, Mar 97

SAMPLE

1.41a May 2011

Fill

ed o

ut b

y W

ells

Far

go

F

illed

out

by

SD

CO

E

Fill

ed o

ut b

y D

istri

ct

XYZ SCHOOL DISTRICT

1234 MAIN ST

SAN DIEGO CA 91111

555-555-5555

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, EDUCATION & LABOR DIVISION550 CALIFORNIA STREET, 10TH FLOORSAN FRANCISCO, CA 94104

1 2 1 0 0 0 2 4 8

COUNTY OF SAN DIEGOXYZ SCHOOL DISTRICT

RAMEY CARRINGER RAMEY CARRINGER 213-614-4207 XX/XX/XXXX

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 forreducing this burden should be directed to the Financial Management Service, Facilities Management Division, Property &Supply Section, Room B-101, 3700 East-West Highway, Hyattsville, MD 20782 or the Office of Management and Budget,Paperwork Reduction Project (1510-0007), Washington, D.C. 20503.

PLEASE READ THIS CAREFULLY

All information on this form, including the individual claim number, is required under 31 USC 3322, 31 CFR 209 and/or210. The information is confidential and is needed to prove entitlement to payments. The information will be used toprocess payment data from the Federal agency to the financial institution and/or its agent. Failure to provide the requestedinformation may affect the processing of this form and may delay or prevent the receipt of payments through the DirectDeposit/Electronic Funds Transfer Program.

INFORMATION FOUND ON CHECKS Most of the information needed to complete boxes A,C, and F in Section 1 is printed on your governmentcheck:

Be sure that payee’s name is written exactly as it ap-pears on the check. Be sure current address is shown.

Claim numbers and suffixes are printed here on checksbeneath the date for the type of payment shown here.Check the Green Book for the location of prefixes andsuffixes for other types of payments.

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

SPECIAL NOTICE TO JOINT ACCOUNT HOLDERS Joint account holders should immediately advise both the Government agency and the financial institution of the deathof a beneficiary. Funds deposited after the date of death or ineligibility, except for salary payments, are to be returned tothe Government agency. The Government agency will then make a determination regarding survivor rights, calculatesurvivor 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 theFederal agency or by the death or legal incapacity of the recipient. Upon cancellation by the recipient, the recipient shouldnotify 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 recipienta written notice 30 days in advance of the cancellation date. The recipient must immediately advise the Federal agency ifthe authorization is cancelled by the financial institution. The financial institution cannot cancel the authorization by adviceto 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 agencyis notified by the payee that the payee wishes to change the financial institution receiving the Direct Deposit. To effect thischange, the payee will complete a new SF 1199A at the newly selected financial institution. It is recommended that thepayee maintain accounts at both financial institutions until the transition is complete, i.e. after the new financial institutionreceives 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 forpresenting a false statement or making a fraudulent claim.

A

C

F

United States Treasury 15-51000

AUSTIN, TEXAS Check No.0000 415785

Month Day Year 08 31 84

29-693-775 00

Pay tothe order of JOHN DOE

123 BRISTOL STREETHAWKINS BRANCH TX 76543

DOLLARS CTS

$****100 00

28 28

VA COMP

NOT NEGOTIABLE’:00000518’: 041571926"

C

A

F

SF 1199A (Back)

1.42 Revised April 2010

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. Fax a copy of the Edit Wire Transfer Request 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 fax a copy of the Edit Wire Transfer Request to the Financial Accounting Department with the applicable SACS account number.* 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

Gregg Rosner, County Treasurer’s Office - (619) 531-6160 Grace Cacho-Librado, County Treasurer’s Office - (619) 531-4704 Ellie Salimi, SDCOE Financial Accounting - (858) 292-3652 Barbara Thiss, SDCOE Financial Accounting - (858) 569-5324 Arleta Ilyas, SDCOE Financial Accounting - (858) 292-3740

*FAX Number for Financial Accounting – (858) 571-7200

1.43 May 2012

https://www2.sdcounty.ca.gov/WFtrans/Default.aspx

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

FOR TRANSACTION TO THE SAN DIEGO COUNTY TREASURER VIA ACH OR WIRE

Beneficiary Bank: Wells Fargo Bank, N.A.

Bank Location: San Francisco, CA

ACH/Wire Routing Number: 121000248

Beneficiary (Payee): (Your district name)

Beneficiary Account Number: (Account number on deposit slip)

Type of Account: Checking

Bank Representative Contact: Ramey Carringer (213) 614-4207

For questions regarding this change, you may contact (your district representative) at (your dis-trict phone number). Thank you in advance for your cooperation. Sincerely, Name Title Email Address Contact Phone Number School District Name

1.45 May 2011

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 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 April 2011

1.47 June 2012

Intra-Budget Transfer

Qualifying Districts

2011-12

Cardiff

Dehesa

Jamul-Dulzura Union

Julian Union Elementary

Rancho Santa Fe

San Pasqual Union

Spencer Valley

Vallecitos

Julian Union High

Borrego Springs Unified

Warner Unified

1.48 June 2012

School DistrictSan Diego County, California

ON MOTION of member , seconded by member

may make such transfers between the undistributed reserve and any expenditure classification or classifications or balance any expenditure classification of the budget of the district for the school year as are necessary to permit the payment of obligations of the district incurred during said school year.

PASSED AND ADOPTED by said Governing Board on by the following vote:(date)

AYES: Members NOES: Members ABSENT: Members

STATE OF CALIFORNIASS

COUNTY OF SAN DIEGO

I, , Secretary/Clerk of the Governing Board, do hereby certify that the foregoing is a full, true, and correct copy of a resolution dulypassed and adopted by said Board at a regularly called and conducted meeting held on said date.

Secretary/Clerk of the Governing Board

Amount

Resrce-Sub Goal Func-Sub Sch Loc Cst PjYr Fund-Sub Resrce-Sub Goal Func-Sub Objt-Sub Sch Loc Cst PjYr

Instructions: Send one copy to the San Diego County Office of Education. Complete district copy when information is available and file for future reference and audit purposes.

Form 162 -- Financial Acctg.San Diego County Office of Education 4/11 Carbonless Form

ACCOUNT NUMBER ACCOUNT NUMBER

School Year

Fund-Sub Objt-Sub

INTRA-BUDGET TRANSFER RESOLUTION AT THE CLOSE OF SCHOOL YEAR

RECORD OF INTRA-BUDGET TRANSFERS

From Budget Classification To Budget Classification

IT IS RESOLVED AND ORDERED by the Governing Board that, pursuant to Education Code Section 42601 the Superintendent of Schools, San Diego County Office of Education,

1.49 June 2012

Date: March 14, 2012 To: Financial Information Systems User Districts From: Barbara Thiss, Financial Accounting Re: District Dictionary and Chart of Accounts Rollover Process Financial Accounting will roll the District Dictionary (DDACCT) and Chart of Accounts (CHACCT) according to the following schedules:

DDACCT 4-09-12 CHACCT 4-16-12

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 2011-12 DDACCT account screen and make any necessary additions or changes BEFORE the District Dictionary is rolled on April 9 to reflect changes for 2012-13.

If a district is deleting a fund, an entire Resource, School/Location and/or Cost Center in 2012-13 that are not being used in 2011-12, delete them from the District Dictionary in 2011-12 before the DDACCT screen is rolled. They will not appear on the 2012-13 District Dictionary. As a result, the accounts will be

1.50 June 2012

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 2012-13 Chart of Accounts. This would eliminate the necessity of individually status coding a “D” (delete) or “T” (terminated) in each account in the 2011-12 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 2012-13. 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 Barbara Thiss at (858) 569-5324.

1.51 June 2012

To: Financial Accounting, SDCOE Room 608

This fillable form available on the SDCOE website at: http://www.sdcoe.net/business2/dfs/?loc=formsdocs&m=4&pi=fa#fa

From: School District

Re: District Dictionary and Chart of Accounts Rollover

Note: District Dictionary and Chart of Accounts rollover processes cannot be ordered at the same time. The District Dictionary must be rolled first.

REQUEST FOR DISTRICT DICTIONARY ROLLOVER

Have you:

Set up general ledger and salary fringe accounts in District Dictionary?

Please roll our DDACCT on

REQUEST FOR CHART OF ACCOUNTS ROLLOVER

Have you:

Updated your District Dictionary?

Status coded all general ledger accounts "B"?

Updated your Current Year CHACCT?

Please roll our CHACCT on Should be after review of DDACCT rollover

Requested by:

Date

Financial Accounting Use Only DDACCT

CHACCT

Date Rolled

Authorized person for this action

Title

Contact Phone Number

email: [email protected] fax: 858-571-7200

1.52 June 2012

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 1.52 – 1.55)

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

1.53 June 2012

To: Financial Accounting, SDCOE Room 608

From: Business Manager

District #

Re: Budget Rollover

Please transfer the district budget as indicated below:

CY = Current Year Fiscal Year

(Other #13)

(Other #14)

(Other #15)

(Other #16)

(Other #20)

(Other #22)

(Other #26)

Please remember that ordering the rollover process out of the above listed sequence requires more than one working night to process.Budget Rollovers cannot be rolled the first three working days of each month.

Authorized person for this action

DateTitle

Financial Accounting Use Only:Report #: Ordered By: (date & initials) Audited By: (date & initials)

CY Working to CY Revised

CY Working to CY Adopted

CY Adopted to CY Revised

CY Revised to CY Working

CY Adopted to CY Working

CY Revised to Next Year's Working

CY Working to Next Year's Working

District Name

Contact Phone Number

District Dictionary and Chart of Accounts must be rolled before requesting #22 and #26

email: [email protected] fax: 858-569-5324

This fillable form available on the SDCOE website at: http://www.sdcoe.net/business2/dfs/?loc=formsdocs&m=4&pi=fa#fa

1.54 June 2012

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.

2.1 May 2012

SAN DIEGO COUNTY OFFICE OF EDUCATION District Financial Services

Financial Accounting & Reporting

YEAR-END CLOSING SCHEDULE – Fiscal Year 2011-12

ON-LINE DISTRICTS

Closing Schedule

June 1 Intra-Budget resolution due to Financial Accounting for small school districts. June 1 Resolutions for within fiscal year (FY) treasury loans due to Financial Accounting. June 15 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 Arleta Ilyas in Financial Accounting at (858)

292-3740 or by email at [email protected] June 28 Final date for districts to request commercial warrants with a June 29 due date. June 28 Final date for all deposits to Wells Fargo Bank. Must be received by Wells Fargo

Bank by 4 p.m. June 29 Auditor transfers due to Financial Accounting by 10:00 a.m. June 29 Financial Accounting will request program to clear the invoice memo file. “Unpaid

Vendor Invoice” report is produced. June 29 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 2 Financial Accounting will request program to remove encumbrances.

“Encumbrances” report is produced. July 5 Closing of June 30 financial reports. July 6 New FY invoices and encumbrances may be entered. Date must be July. July 6 New FY activity may be entered as current year data in FIS. Date must be July. July 6 District posts accruals, including adjustments, budget transfers and clearing of suspense accounts. Use “FYTRN” and “FYDIST” screens with 06/30/11 post date.

NOTE: District access to “FYTRN” and “FYDIST” will be removed on Wednesday August 22, 2012 by 5 p.m.

2.2 April 2012

July 6 “June” month-end reports (without accruals) available after 10:00 a.m. July 9 First day commercial warrants are issued for FY 2012-13 Aug. 22 Final day of FIS access for districts to input FY 2011-12 activity. Aug. 22 Final date for posting FY 2011-12 budget adjustments. July 6 Financial Accounting auditing and closing of final reports for FY 2011-12 Through (on an individual district basis). Districts must call Financial Accounting at (858) Aug. 22 569-5324 or 292-3740 when you are ready to close. E-mail or fax completed district checklist and TRC to Financial Accounting at [email protected] or (858) 571-7200. 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 06/30/12 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.

2.3 May 2012


SAN DIEGO COUNTY OFFICE OF EDUCATION District Financial Services

Financial Accounting & Reporting

YEAR-END CLOSING SCHEDULE – Fiscal Year 2011-12

OFF-LINE DISTRICTS

Closing Schedule

June 1 Resolutions for within fiscal year (FY) temporary transfer of funds due to Financial

Accounting. June 15 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 Arleta Ilyas 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 29 due date.

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

June 28 Final date for all deposits to Wells Fargo Bank. Must be received by Wells Fargo

Bank by 4 p.m. June 29 Auditor transfers due to Financial Accounting by 10:00 a.m. July 6 Auditor transfers can be entered for the new FY July 6 Commercial warrants can be requested for the new FY July 9 First day commercial warrants are issued for new FY

2.4 May 2012

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 June 2012

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 June 2012

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 June 2012

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 June 2012

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 (9201/9202) Clear Prior Year Due To / Due From (9312 & 9612) Balance Prior Year Current Liabilities (9510/9511) 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 Post Audit Adjustments / COE

(Independent districts and Comm. Colleges post their own) Remove Vendor Invoices (FIS Report) / COE process Clear Encumbrances (FIS Report) / COE process

Closing Entries/Accruals Close Out Current Liabilities - Prior Year (9510/9511) Close Out Accounts Receivable - Prior Year (9201/9202) Schedule of Expenditure Accruals (9510) Schedule of Income Accruals (9201) _____ State Aid RL

Adjust Unemployment Insurance Calculation based on actual data Verify & Post Cafeteria Reimbursement Accrual Balance Cafeteria Account vs. Fund Verify & Post Child Development Accruals Verify & Post State School Building Accruals Fund 21-10 - Post interest earned on bond proceeds invested

outside of the County Treasury Reconcile Petty Cash Reconcile Revolving Cash Reconcile Clearing Accounts Payroll Accruals - 9910s Accrue 9910 Balances

3.5 June 2012

3.6 June 2012

YEAR-END CLOSING CHECKLIST 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 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 and/or Other Designations Check Regional Occupational Program/Center Balance for 15%

carryover 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

3.7 June 2012

YEAR-END CLOSING CHECKLIST

District Checklist Complete District Checklist Complete SACS software Unaudited Actuals Technical Review Checks and resolve exceptions Call Financial Accounting at (858) 292-3652 or (858) 569-5324 so they can begin their audit process. Do not post after you have called them. Fax or e-mail completed District Checklist and TRC to Financial

Accounting at (858) 571-7200 or [email protected] Wait for Financial Accounting to call with report run date Order Reports Other - Notes Other Other Other Other Other Other

3.8 August 2012


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?

3.9 June 2012

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.

3.10 June 2012

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.

03-00 06-00

Object 7999

Obj-SUBS?

Object 8999

Obj-SUBS?

Object 8980

Object 8990

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

03-00 06-00

Resouce 9999

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

03-00 06-00

1000

2000

3000

4000

5000

6000

7000

FUNDS

FUNDS

District Closing Checklist

FUNDS

3.11 June 2012

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.

Fd 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.

03-00 06-00FUNDS

9140

9790-A

total of A + B


Credit balance equaling

total of A + B

Debit balance equaling

3.12 June 2012

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

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.

03-00 06-00

9120

9130

9135

9201

9203

9290

9311

9315

9320

9330

9340

9350

9799


FUNDS

FUNDS

3.13 June 2012

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 tell them you are ready to be audited.

11. Report Ordering.

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.

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

fax or e-mail a copy to Financial Accounting (858) 571-7200 or [email protected]

and call Financial Accounting (858) 292-3652 or (858) 569-5324

When you have completed the District Checklist,


3.14 June 2012

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 2012

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 2012

DEFERRED REVENUE

Account 9650 - Revenue which has been received, but is unearned, as of June 30. Complete the FORM CAT to determine amount of deferred revenue.

STEP 1 Reverse any remaining prior year closing entries. This reversal must be done before June 30. Use the TRNADJ screen. Please remember to use the correct resource numbers when reversing the prior year’s closing entries.

TUPE revenues exceeded expenditures on Form CAT for the Prior Fiscal Year so excess revenue was deferred to the Current Fiscal Year. The deferred 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. This will be done after June 30. Use the FYTRN screen with 06/30/XX (Current Fiscal Year) date. For example:

TUPE 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 Other State Apportionment 6660 8590 3,000

CR Deferred Revenue 6660 9650 3,000

Res Obj DR Deferred Revenue 6660 9650 3,000

CR Other State Apportionment 6660 8590 3,000

Res Obj DR Other State Apportionment 6660 8590 3,500

CR Deferred Revenue 6660 9650 3,500

4.3 June 2012

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 in the current 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 2012

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/JUNE2 03-00 XXXX-XXX XXXX XXXX 2200 2,614.193 03-00 XXXX-XXX XXXX XXXX 2400 22,931.874 03-00 XXXX-XXX XXXX XXXX 3202 1,819.425 03-00 XXXX-XXX XXXX XXXX 3302 1,423.616 03-00 XXXX-XXX XXXX XXXX 3402 2,454.167 03-00 XXXX-XXX XXXX XXXX 3502 152.988 03-00 XXXX-XXX XXXX XXXX 3602 308.469

10 13-00 XXXX-XXX XXXX XXXX 2200 2,614.19 TO REIMB G/F JUNE11 13-00 XXXX-XXX XXXX XXXX 2400 22,931.8712 13-00 XXXX-XXX XXXX XXXX 3202 1,819.4213 13-00 XXXX-XXX XXXX XXXX 3302 1,423.6114 13-00 XXXX-XXX XXXX XXXX 3402 2,454.1615 13-00 XXXX-XXX XXXX XXXX 3502 152.9816 13-00 XXXX-XXX XXXX XXXX 3602 308.4617 13-00 XXXX-000 9611-003 31,704.6918

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 - SDCOEForm 368 - Financial Acctg. CANARY - SDCOESan Diego County Office of Educ. 03-99 Carbonless Form PINK - School District

4.5 June 2012

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4.6 June 2012

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 - $127FA posted Deposit Permit (DPOSIT) to Fund 25-19 DR 9110 $172 CR 9140 - $127 CR 8999 - $45Use 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 2012

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 2012

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 2012

Fund Res Obj DR CR03-00 Cash 0000 9110 29$ 03-00 Suspense (PY) 9999 8999 29$

03-00 Cash 0000 9110 28,058$ 03-00 Gate Suspense (CY) 9999 8999 28,058$

Example 1Fund Res Obj DR CR03-00 Gate Suspense (CY) 9999 8999 28,058$ 03-00 GATE (CY) 0926 8590 28,058$

Example 2Fund Res Obj DR CR03-00 State Aid (PY) 0000 8019 17$ 03-00 Suspense (PY) 9999 8999 17$

Fund Res Obj DR CR03-00 State Aid (PY) 0000 8019 983$ 03-00 Current Liabilities - (PY) 0000 9510 983$

CLEARING APPORTIONMENT SUSPENSE

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

The total GATE and prior year adjustments included in the Recertification of the First Principal Apportionment will be apportioned to the district according to the distributionschedule on pages 1.60 & 1.61

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

Use TRNADJ to adjust within a fund.Use DISTCT to move cash between funds 03-00 and 06-00.Request a cash transfer when moving between funds other than 03-00 and 06-00.

4.10 June 2012

Example 3Fund Res Obj DR CR03-00 Suspense (PY) 9999 8999 34$ 03-00 Accts/Rec. (Coll) 0000 9202 34$

Fund Res Obj DR CR03-00 Accts/Rec. (PY) 0000 9201 1,466$ 03-00 State Aid (PY) 0000 8019 1,466$

Example 4Fund Res Obj DR CR03-00 Suspense (PY) 9999 8999 12$ 03-00 GATE (PY) 0926 8590 12$

Fund Res Obj DR CR03-00 Accts/Rec. (PY) 0000 9201 738$ 03-00 GATE (PY) 0926 8590 738$

CLEARING APPORTIONMENT SUSPENSE(Continued)

4.11 June 2012

County Code

District Code

School Code

Local Educational

AgenciesDistrict

Type

School District Total

Revenue Limit(0000-8011)

Gifted and Talented

Education Program

(0000-8590)

Regional Occupational

Center/Program (ROC/P)

(0000-8590)

Adult Education

(0000-8590)

Adults in Correctional

Facilities(6015-8311)

Special Education

AB 602(6500-8311)

Special Education Infants 0-2(6510-8311)

Special Education

ROC/P Handicapped(6360-8311)

Recomputations and

Adjustments

Total Principal

Apportionment

A-2 A-16 A-17 A-18 A-19 A-20 A-21 A-22 A-27 B-137 XXXXX XXXXXXX XYZ District D 3,000,000 50,000 0 0 0 0 0 0 0 3,050,000

County Code

District Code

School Code

Local Educational

AgenciesDistrict

Type



Gifted and Talented

Education Program

(0000-8590)



(0000-8590)

Adult Education

(0000-8590)



Special Education

AB 602(6500-8311)


Special Education


Recomputations and

Adjustments

Total Principal

Apportionment

A-2 A-16 A-17 A-18 A-19 A-20 A-21 A-22 A-27 B-137 XXXXX XXXXXXX XYZ District D 3,500,000 60,000 0 0 0 0 0 0 1,700 3,561,700

Fiscal Year Amount %Example 2 PPY ($1,000) -58.82% - Example 3 PY 2,000 117.65% 300 Example 4 PY 700 41.18% -

Total adjustments to be applied to CY Principal Apportionment $1,700 100.00%

County Code

District Code

School Code

Local Educational

AgenciesDistrict

Type



Gifted and Talented

Education Program

(0000-8590)



(0000-8590)

Adult Education

(0000-8590)



Special Education

AB 602(6500-8311)


Special Education


Recomputations and

Adjustments

Total Principal

Apportionment

A-2 A-16 A-17 A-18 A-19 A-20 A-21 A-22 A-27 B-137 XXXXX XXXXXXX XYZ District D 4,000,000 60,000 0 0 0 0 0 0 1,250 4,061,250

Fiscal Year Amount %Example 2 PPY ($1,000) -80.00% - Example 3 PY 1,500 120.00% 300 Example 4 PY 750 60.00% -

Total adjustments to be applied to CY Principal Apportionment $1,250 100.00%

CY Advance Principal Apportionment Exhibit C

CY First Principal Apportionment Exhibit C

CDS CodeXX XXXXX XXXXXXX

XX XXXXX XXXXXXX

CDS Code

XX XXXXX XXXXXXX

CY Second Principal Apportionment Exhibit C

PY Accruals

PY Accruals

XX XXXXX XXXXXXX

CY First Principal Prior Year Recomputations and AdjustmentsLEA

XYZ DistrictXYZ DistrictXYZ District

XX XXXXX XXXXXXXXX XXXXX XXXXXXX

CY Second Principal Prior Year Recomputations and AdjustmentsLEA Program

XYZ District School District Total Revenue LimitXYZ District School District Total Revenue LimitXYZ District Gifted & Talented Education

ProgramSchool District Total Revenue Limit

Gifted & Talented EducationSchool District Total Revenue Limit

4.12 June 2012

Advance 0% 0% 11.82% 0% 9% 9% 25.18% TotalXYZ Apportionment July August September October November December January Received

State Aid 3,000,000$ -$ -$ 354,600$ -$ 270,000$ 270,000$ 755,400$ 1,650,000$ Gate Suspense * 50,000 - - 5,910 - 4,500 4,500 12,590 27,500 Prior Year Suspense * - - - - - - - - -

AT CASH 3,050,000$ -$ -$ 360,510$ -$ 274,500$ 274,500$ 767,990$ 1,677,500$ 1.12% 0.00% 5.55% 1.91% 0.00%

P-1 9.4% X 1/5 ** 0% X 1/5 ** 50.2% X 1/5 ** 18.5% X 1/5 ** 0% X 1/5 ** ThruXYZ Apportionment February March April May June June

State Aid 3,500,000$ 4,144$ -$ 20,535$ 7,067$ -$ 1,681,746$ Gate Suspense * 60,000 73 - 361 124 - 28,058 Example 1Prior Year Suspense * 1,700 4 - 19 6 - 29

AT CASH 3,561,700$ 4,221$ -$ 20,915$ 7,197$ -$ 1,709,833$ 21.68% 14.74% 0.00% 36.42%

P-2 59.5% 40.5% 0.0%XYZ Apportionment July August September Totals

State Aid 4,000,000$ 1,380,004$ 938,250$ -$ 4,000,000$ Gate Suspense * 60,000 19,014 12,928 - 60,000 Prior Year Suspense * 1,250 727 494 - 1,250

AT CASH 4,061,250$ 1,399,745$ 951,672$ -$ 4,061,250$

P-1 9.4% X 1/5 ** 0% X 1/5 ** 50.2% X 1/5 ** 18.5% X 1/5 ** 0% X 1/5 ** ThruXYZ Apportionment February March April May June June

PPY State Aid ($1,000) (2)$ -$ (11)$ (4)$ -$ (17)$ Example 2PY State Aid 2,000 4 - 22 8 - 34 Example 3PY Gate 700 2 - 8 2 - 12 Example 4

AT CASH $1,700 $4 $0 $19 $6 $0 $29

P-2 59.5% 40.5% 0.0%XYZ Apportionment July August September Totals

PPY State Aid (1,000)$ (585)$ (398)$ -$ (1,000)$ Example 2PY State Aid 1,500 873 593 - 1,500 Example 3PY Gate 750 439 299 - 750 Example 4

AT CASH 1,250$ 727$ 494$ -$ 1,250$

*** 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 amount less receipts to date

P-1 Apportionment

P-2 Apportionment & Deferrals

Prior Year Suspense Details

Prior Year Suspense Details

4.13 June 2012

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 June 2012

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

ATTENTION San Diego County Office of EducationACCOUNTING SECTION JOURNAL ENTRY(Posting Document)

XYZ School District

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


FUND-SUB RESRCE-SUB GOAL FUNC-SUB OBJ-SUB SCH LOC COST PJ-YR1 03-00 XXXX 9202 9,750.64 CLOSING ENTRIES2 03-00 XXXX 9201 9,750.643 03-00 XXXX 9510 10,475.87

4 03-00 XXXX 9511 10,475.875678

5.2 June 2012

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 June 2012

Acc

rued

for F

YSA

CS

Fund

: 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 D

iffer

ence

Tot

al *

*

Tot

al s

houl

d ag

ree

with

951

0 in

the

gene

ral l

edge

r

Sche

dule

of A

ccou

nts

Paya

ble

Acc

rued

SA

CS

Acc

ount

Cod

e

5.4 June 2012

Income AccrualsAccount Number 9201

NO NO NO Do NotAccrue

YES YES YES

Examples: Examples: Examples:

Property Taxes Revenue Limit

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

Revenue Limit Recalculation

ie: ROP, Migrant Education

Received?

(In case of decrease)

Recalculation

Contract Services during the Prior Fiscal Year

Abate Income &Book Payable

Excluded? Earned?

Income Accrual

Do Not Accrue Accrue

5.5 June 2012

Acc

rued

for F

Y

SA

CS

Fund

:

One

Fun

d P

er P

age

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

)Fo

r Diff

eren

ce

Tota

l *

* T

otal

sho

uld

agre

e w

ith 9

201

in th

e ge

nera

l led

ger

Sche

dule

of A

ccou

nts

Rec

eiva

ble

Acc

rued

5.6 June 2012

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 June 2012

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 June 2012

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

2002/03 2.813% 2.498% 2.142% 1.755% 2.302%2003/04 1.676% 1.618% 1.530% 1.516% 1.585%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% 0.505%

10 Year Average 2.162%

The projected interest rate of FY 2011/12 in 0.50%

SAN DIEGO COUNTY'S HISTORICAL INTEREST RATES2002 through 2012

Annualized Rates by Quarter and Year

2.302%

1.585%

2.238%

3.470%

5.000%

4.609%

2.360%

1.047%

0.663%

0.505% 0%

1%

2%

3%

4%

5%

6%

2002/03 2003/04 2004/05 2005/06 2006/07 2007/08 2008/09 2009/10 2010/11 2011/12

Inte

rest

Rate

s

Fiscal Year

Historical Interest Rates

5.9 June 2012

Petty Cash ReconciliationPeriod Ending:

A. Cash On HandDenomination 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 June 2012

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 June 2012

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 April 2010

SECTION 1

Item 1 Current Year General Ledger 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 3xxx 115,000/G ______________________________________________________________________________________

Item 2 Current Year Accruals District Journal Entry

FD Res Obj Debit Credit 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 2008

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), expense or abate to the appropriate expense account.

6.3 May 2008

SECTION 2/STRS & PERS

Item 1 Current Year General Ledger FD Res Obj Debit Credit 06-00 xxxx 9910-311 STRS 2,000/A 06-00 xxxx 9910-321 PERS 1,000/B ______________________________________________________________________________________ Item 2 Current Year Accruals

District Journal Entry

FD Res Obj Debit Credit 06-00 xxxx 9910-311 2,000/A 06-00 xxxx 9910-321 1,000/B 06-00 xxxx 9510 3,000/C ______________________________________________________________________________________ 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 3,000/C 06-00-9999-0000-0000-9110 3,000/C ______________________________________________________________________________________ Item 4 Subsequent Year Clearing Accrual

District Journal Entry 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), expense or abate to 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 2008

SECTION 3/SUI

NOTE: Though SUI charges accrue at every payroll, the cash transfer is done on a quarterly basis.

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 to 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, to be included in SUI payment for quarter ending 9/30) ________________________________________________________________________

Item 2 Current Year Accruals District Journal Entry

FD Res Obj Debit Credit 06-00 xxxx 9910-350 2,050/A&B 06-00 xxxx 9510 2,050/A&B ________________________________________________________________________

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 2,000/A 06-00-9999-0000-0000-9110 2,000/A (Cash transfer in July of the Subsequent Year for quarter ending 6/30) ________________________________________________________________________

Item 4 Subsequent Year TRANS Suspense

Cash Transfer posted to suspense account by Financial Accounting in FIS: Debit Credit 06-00-9999-0000-0000-7999 50/B 06-00-9999-0000-0000-9110 50/B (Cash transfer in October of the Subsequent Year for quarter ending 9/30)

6.5 May 2008

Item 5 Subsequent Year Clearing Accruals District Journal Entry 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), expense or abate to the appropriate 35xx accounts.

6.6 May 2008

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 and County Offices of Education.

7.0 May 2012

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 and County Offices of Education.

7.1 May 2012

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 and other program materials printed in the district print shop, fuel, oil and repairs of district vehicles not used for home-to-school transportation, 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, account number 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 be a zero

balance. The following is a sample entry:

Fund Res Goal Func Obj DR 03-00 xxxx xxxx xxxx 5710-020 District Administration CR 03-00 xxxx xxxx xxxx 5710-020 Print Shop

7.2 May 2012

Interfund Direct Costs

When direct costs are charged to the Child Nutrition, Child Development, or Adult Education Funds, account number 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 be a zero balance. The following is a sample entry:

Fund Res Goal Func. Obj. DR 12-06 xxxx xxxx xxxx 5750-020 Child Development-Print Charges CR 12-06 xxxx 9110 Cash DR 03-00 xxxx 9110 Cash CR 03-00 xxxx xxxx xxxx 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 May 2012

Intrafund Direct Support Costs

When direct support costs are charged to programs within the same fund, 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. The following is a sample entry:

Fund Obj

DR 03-00 5710-001 Special Education Assessment CR 03-00 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, account numbers 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. The following is a sample entry:

Fund Obj

DR 25-19 5750-100 Developer Fees – Administrative Expenses CR 25-19 9110 Cash

DR 03-00 9110 Cash CR 03-00 5750-100 General Fund – Administrative Expenses

7.4 May 2012

Indirect Costs

Indirect costs are those costs that cannot be directly charged to a particular program, but are attributed to services, which are necessary to operate the program. Such services include, but are not limited to, accounting, budgeting, payroll preparation, personnel management, purchasing, warehousing and centralized data processing. A multiyear list of indirect cost rates is posted online annually at http://www.cde.ca.gov/fg/ac/ic which is used with federal and state programs. Some programs cap the allowed indirect cost rates, others have an administrative cap that limits a combination of direct administrative costs and indirect costs, while others do not allow indirect costs at all, requiring that the entire award amount be spent on direct costs.

Calculating Indirect Costs

The amount of allowable indirect costs charged to a grant or entitlement program is determined by actual expenditures during a fiscal year, not by the entitlement. To calculate the indirect cost to be charged to a program, multiply the actual expenditures in objects 1000 – 5999 less object 5100 by the allowable indirect cost rate. The following are a few examples of indirect cost rate calculations:

Program Entitlement Expenditures Indirect Indirect

Cost Rate Cost

TITLE I 25,000 20,000 8% 1,600 TITLE VI 20,000 18,500 8% 1,480 EIA 10,100 10,000 3% 300

7.5 May 2012

http://www.cde.ca.gov/fg/ac/ic

Intrafund Indirect Costs

When indirect costs are charged to programs within the same fund, account number 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 be a zero balance.

Fund Res Goal Func Obj DR 06-00 3010 1110 7210 7310 TITLE I CR 03-00 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, fund account number 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. The following is a sample entry:


DR 13-00 5310 0000 7210 7350 Food Services CR 13-00 5310 9110 Cash

DR 03-00 0000 9110 Cash CR 03-00 0000 0000 7210 7350 GF

7.6 May 2012

California Department of Education (http://www.cde.ca.gov/fg/ac/co/icrate1213ltr.asp)Page Generated: 6/1/2012 2:33:43 PM

May 2, 2012

Dear County Chief Business Officials:

2012–13 APPROVED INDIRECT COST RATES

As the cognizant 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 2010–11 standardized account code structure (SACS) expenditure data and has finalized the approved indirect cost rates. The rates are for use, as allowable, with 2012–13 federal and state programs.

Approved Indirect Cost Rates

Please share the enclosed listing with the school districts and joint powers agencies (JPAs) in your county. The indirect cost rates are also 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 2012–13 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 2012–13 statewide average indirect cost rate for food service programs is 4.46%.

California Education Code (EC) section 38101(c) limits school district indirect costs to amounts derived using the lesser of a school district's indirect rate or the statewide average indirect cost rate. Each district should compare this statewide average rate with their individual indirect cost rate to determine the lesser rate for use with this program. Please note that the statewide average rate for Adult Education is no longer calculated due to the flexibility provisions of EC Section 42605, currently in effect for fiscal years 2008–09 through 2014–15.

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

Last Reviewed: Monday, May 14, 2012

7.7 May 2012

California Department of Education (CDE) - School Fiscal Services Division2012-13 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 11, 2012

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

2008-09 2009-10 2010-11 2011-12 2012-13

CountyCode LEA Code Type* LEA Name

(based on 2006-07 expenditure data)





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

37 10371 C San Diego County Superintendent 9.76% 9.49% 9.15% 9.41% 9.23%37 67967 D Alpine Union Elementary 3.27% 2.81% 3.14% 2.75% 2.68%37 67975 D Bonsall Union Elementary 3.67% 5.95% 5.29% 5.24% 5.48%37 67983 D Borrego Springs Unified 7.72% 10.10% 10.35% 9.52% 6.61%37 67991 D Cajon Valley Union 5.13% 2.82% 2.57% 5.00% 6.42%37 68007 D Cardiff Elementary 3.83% 4.50% 4.50% 4.80% 4.83%37 68023 D Chula Vista Elementary 3.33% 3.04% 3.74% 3.91% 3.72%37 68031 D Coronado Unified 4.85% 6.29% 4.75% 4.43% 6.21%37 68049 D Dehesa Elementary 3.86% 10.04% 4.91% 3.35% 9.03%37 68056 D Del Mar Union Elementary 4.80% 2.75% 3.55% 4.33% 4.26%37 68080 D Encinitas Union Elementary 4.11% 5.55% 5.43% 5.30% 5.83%37 68098 D Escondido Union Elementary 5.30% 4.68% 4.31% 4.44% 4.44%37 68106 D Escondido Union High 10.22% 3.60% 3.53% 6.55% 5.51%37 68114 D Fallbrook Union Elementary 8.03% 8.72% 6.10% 6.67% 7.68%37 68122 D Fallbrook Union High 8.99% 8.79% 7.16% 8.53% 9.41%37 68130 D Grossmont Union High 3.38% 4.45% 5.16% 5.43% 6.04%37 68155 D Jamul-Dulzura Union Elementary 3.08% 4.63% 7.69% 8.26% 6.87%37 68163 D Julian Union Elementary 4.58% 2.47% 2.80% 4.33% 3.69%37 68171 D Julian Union High 4.09% 7.03% 3.65% 10.85% 11.96%37 68189 D Lakeside Union Elementary 8.45% 4.37% 2.35% 2.45% 5.57%37 68197 D La Mesa-Spring Valley Elementary 3.62% 6.02% 5.56% 4.13% 3.92%37 68205 D Lemon Grove 6.96% 5.23% 5.93% 9.66% 8.83%37 68213 D Mountain Empire Unified 3.84% 4.05% 4.79% 5.14% 4.75%37 68221 D National Elementary 6.07% 4.86% 4.88% 4.85% 5.99%37 68296 D Poway Unified 4.23% 4.68% 4.17% 5.71% 6.46%37 68304 D Ramona City Unified 6.52% 6.39% 5.86% 5.82% 6.43%37 68312 D Rancho Santa Fe Elementary 8.82% 8.57% 8.18% 8.77% 9.09%37 68338 D San Diego Unified 5.75% 3.05% 2.32% 3.48% 4.45%37 68346 D San Dieguito Union High 4.22% 3.86% 6.12% 5.51% 4.52%37 68353 D San Pasqual Union Elementary 3.51% 3.49% 3.97% 4.08% 3.80%37 68361 D Santee Elementary 7.44% 7.85% 6.52% 8.09% 7.73%37 68379 D San Ysidro Elementary 7.09% 4.83% 4.16% 6.20% 4.52%37 68387 D Solana Beach Elementary 7.30% 6.02% 6.77% 7.11% 7.31%37 68395 D South Bay Union Elementary 4.65% 5.78% 5.37% 5.12% 4.95%37 68403 D Spencer Valley Elementary 1.63% 4.56% 2.29% 0.96% 2.79%37 68411 D Sweetwater Union High 4.96% 4.43% 5.42% 6.70% 5.73%37 68437 D Vallecitos Elementary 8.07% 6.01% 3.94% 9.49% 11.05%37 68452 D Vista Unified 4.65% 4.59% 4.21% 4.00% 3.93%37 73551 D Carlsbad Unified 6.18% 6.39% 5.38% 5.92% 5.79%37 73569 D Oceanside Unified 2.84% 4.57% 3.92% 3.84% 3.95%37 73791 D San Marcos Unified 3.61% 3.61% 2.55% 3.69% 4.86%37 75416 D Warner Unified 8.34% 7.81% 5.83% 8.71% 8.50%37 75614 D Valley Center-Pauma Unified 5.96% 7.22% 6.40% 5.15% 8.44%

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

7.8 May 2012

California Department of Education (CDE) - School Fiscal Services Division2012–13 Restricted Indirect Cost Rates – Charter SchoolsApproved April 2012 by CDE based on 2010–11 standardized account code structure data(New charter schools not yet on the list may use the 2012–13 statewide average rate of 4.46%)

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)

2012–13 Approved Rates

(for use with state and federal

programs, as allowable)

37 10371 6119119 Literacy First Charter 4.46%37 67975 6113468 Vivian Banks Charter 5.48%37 67983 0117887 Juan Bautista de Anza 4.46%37 67991 0108563 EJE Elementary Academy Charter 4.46%37 67991 0119255 EJE Middle Academy 4.46%37 68023 0119594 Leonardo da Vinci Health Sciences Charter 4.46%37 68023 6037956 Feaster (Mae L.) Charter 3.72%37 68023 6037980 Mueller Charter (Robert L.) 3.72%37 68023 6111322 Discovery Charter 3.72%37 68023 6115778 Chula Vista Learning Community Charter 3.72%37 68023 6116859 Arroyo Vista Charter 3.72%37 68049 0118091 Ecademy California 9.03%37 68049 0119990 Diego Hills Charter 3.96%37 68049 6119564 Dehesa Charter 4.46%37 68098 0101535 Heritage K-8 Charter 4.46%37 68098 6116776 Classical Academy 4.46%37 68106 0111195 Classical Academy High 4.46%37 68106 3731023 Escondido Charter High 4.46%37 68130 0117820 Liberty Charter 4.46%37 68130 3731262 Steele Canyon High 4.46%37 68130 3732732 Helix High 4.46%37 68155 6117303 Greater San Diego Academy 6.87%37 68163 3731239 Julian Charter 8.88%37 68189 0118323 National University Academy 4.46%37 68189 0119545 Xara Garden 5.57%37 68189 0121061 Mandarin Language Academy 5.57%37 68189 3731072 River Valley Charter 5.57%37 68189 6120901 Barona Indian Charter 5.57%37 68213 0119263 Kaplan Academy of California - San Diego 4.46%37 68213 0119560 San Diego Neighborhood Homeschools 4.75%37 68213 0120253 Mountain Peak Charter 4.75%37 68213 0121582 College Preparatory Middle 4.75%37 68213 0123224 San Diego Virtual 4.75%37 68213 0123240 Pivot Charter School - San Diego 4.46%37 68221 0101360 Integrity Charter 5.99%37 68338 0101204 High Tech Middle 4.46%

Page 1 of 3

7.9 May 2012



County Code

District Code

School Code





37 68338 0101345 KIPP Adelante 4.46%37 68338 0106732 High Tech High International 4.46%37 68338 0106799 Learning Choice Academy 4.46%37 68338 0107573 High Tech Middle Media Arts 4.46%37 68338 0108548 IFTIN Charter 4.46%37 68338 0108787 High Tech High Media Arts 4.46%37 68338 0109033 King/Chavez Arts Academy 4.46%37 68338 0109041 King/Chavez Athletics Academy 4.46%37 68338 0109157 Magnolia Science Academy San Diego 4.46%37 68338 0111898 Albert Einstein Academy Middle 4.46%37 68338 0111906 King/Chavez Preparatory Academy 4.46%37 68338 0114462 Health Sciences High 4.46%37 68338 0114520 Arroyo Paseo Charter High 4.46%37 68338 0118000 Urban Discovery Academy Charter 4.46%37 68338 0118083 Innovations Academy 4.46%37 68338 0118851 King/Chavez Community High 4.46%37 68338 0119610 Gompers Preparatory Academy 4.46%37 68338 0120196 Magnolia Science Academy San Diego 2 4.46%37 68338 0120709 Pacific American Academy 4.46%37 68338 0121178 Iftin High 4.46%37 68338 0121681 San Diego Global Vision Academy 4.46%37 68338 0122788 Coleman Tech Charter High 4.46%37 68338 3730959 Charter School of San Diego 4.46%37 68338 3731189 Preuss School UCSD 4.46%37 68338 3731247 High Tech High 4.46%37 68338 3731395 Audeo Charter 4.46%37 68338 6039457 Darnall Charter 4.46%37 68338 6039812 Keiller Leadership Academy 4.46%37 68338 6040018 Harriet Tubman Village Charter 4.46%37 68338 6040190 King/Chavez Primary Academy 4.46%37 68338 6061964 O'Farrell Community Center for Advanced Academy 4.46%37 68338 6113211 McGill School of Success 4.46%37 68338 6114961 Nubia Leadership Academy 4.46%37 68338 6115570 Museum 4.46%37 68338 6117279 Holly Drive Leadership Academy 4.46%37 68338 6117683 Explorer Elementary 4.46%

Page 2 of 3

7.10 May 2012



County Code

District Code

School Code





37 68338 6119168 San Diego Cooperative Charter 4.46%37 68338 6119598 King/Chavez Academy of Excellence 4.46%37 68338 6120935 Einstein Academy 4.46%37 68338 6120943 Promise Charter 4.46%37 68395 6040513 Nestor Language Academy Charter 4.95%37 68403 6120893 California Virtual Academy @ San Diego 4.46%37 68411 3731304 MAAC Community Charter 5.73%37 68437 0101220 RAI Online Charter 11.05%37 68452 0106120 SIATech 4.46%37 68452 0114264 North County Trade Tech High 4.46%37 68452 3730942 Guajome Park Academy Charter 4.46%37 73569 0101071 Coastal Academy 4.46%37 73569 3731221 Pacific View Charter 4.46%37 73791 0109785 Bayshore Prep Charter 4.46%37 75416 0122796 All Tribes Elementary Charter 4.46%37 75416 6119275 All Tribes Charter 4.46%37 76471 0114678 High Tech High Chula Vista 4.46%37 76471 0114694 High Tech High North County 4.46%37 76471 0119271 High Tech Middle North County 4.46%

Page 3 of 3

7.11 May 2012

SPECIAL TRANSFERS

This section is a reference for special transfers that need to be done before the closing process is completed, such as community day school, special education, revenue limit and PERS reduction transfers.

8.1 April 2010

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PERS Remove Process(PERSRM 03 and PERSRM 04)

Post Payroll 500 1,000 1,500to FIS Process

Employer

Post Payroll 100 250 350to FIS Process

PERS Red

The PERS Remove Process is run after the Payroll post to FIS process.

Districts request one of two processes: PERSRM 03 or PERSRM 04.

The method to order the process: Use the REPCAT screen, Category PERSRM.

A report is created to display accounts processed with a total by fund. For items that did notprocess, an exception report is created. These reports are printed as a result of the PERSRMorder.

The PERS remove process transactions are identified on TRANS with a PERSRM form name.When closing, 3801/3802 should equal 8092 by resource in all funds.

The payroll process will calculate PERS at two different rates: PERS Employer and PERSEmployer Reduction (see RATES screen in the Payroll System). The employer's portion will beposted to 3211 and 3212; the PERS reduction portion will be posted to 3801 and 3802.

xxxx-3211 xxxx-3212 xxxx-9910-321

When PERS is posted to FIS in the Post to FIS process, 3211 and 3212 are also posted to theoffset account 9910-321 Payroll Holding Account; and 3801 and 3802 are posted to offsetaccount 9910-380 Payroll Holding Account. Ensure that 8092 is set up for all resources andpayroll funds.

xxxx-3801 xxxx-3802 xxxx-9910-380

8.4 May 2008

PERSRM Report #03 performs the following process:

PERSRM 100 250 350Report #03

The net result is:

Post Payroll 100 250 350to FIS Process

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Report #03= 0 = 0 = 0

xxxx-3801

When using this process, the district needs to charge back the amounts associated with statefunds that were cleared out by the PERS remove process with the offset account object of 8092.Refer to Example 1

xxxx-3802 xxxx-9910-380

This report should be used by Basic Aid districts since the PERS reduction does not apply tothese districts. It can be used by other districts that only want to charge PERS reduction tocertain accounts.

xxxx-3801 xxxx-3802 xxxx-9910-380

Reverses PERS reduction objects 3801 and 3802, and the 9910-380 Payroll Holding Account ineach fund, by resource. This zeroes out the accumulated amounts posted.

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1.D

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ER

SR

M R

EP

OR

T #0

3, th

at is

you

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vers

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pend

iture

s in

obj

ects

380

1 an

d 38

02an

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e of

fset

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ount

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eed

to p

repa

re th

is jo

urna

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ry.

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owev

er, i

t is

dist

rict o

ptio

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cha

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UN

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ared

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WH

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Form

368

- Fi

nanc

ial A

cctg

. C

AN

AR

Y -

SD

CO

ES

an D

iego

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nty

Offi

ce o

f Edu

c.

03-

99

C

arbo

nles

s Fo

rm

P

INK

-S

choo

l Dis

trict

8.6 May 2008

PERSRM Report #04 performs the following process:

PERSRM 350 200 150Report #04

The net result is:

Post Payroll 350to FIS Process

PERS RedPERSRM 350 200 150

Report #04= 0

a) Process an auditor's transfer during the current fiscal year. Refer to Example 4or b) Process a journal entry for a due to/due from account. Refer to Example 5

xxxx-9910-380 xxxx-8092

xxxx-9910-380 xxxx-8092 xxxx-8092

xxxx-8092

1. Reverse the amounts in the PERS reduction objects 3801 and 3802 and the PERSreduction transfer object 8092 associated with Federal funds. Refer to Example 2

When using this process, the district needs to perform the following:

2. Move amounts in PERS reduction transfer object 8092 in the restricted general fund to theunrestricted general fund. Refer to Example 3

3. Transfer amounts in PERS reduction transfer object 8092 that were automatically postedin the other funds to the unrestricted general fund by doing one of the following:

Transfers the amounts in 9910-380 Payroll Holding Account in each fund to account 8092 PERS Reduction Transfer revenue object, by resource.

8.7 May 2008

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8.8 May 2008

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8.9 May 2008

Exam

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8.10 May 2008

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are

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3-99

Car

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Form

PIN

K -

Sch

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istri

ct

8.11 May 2008

PERS Remove Process for Accruals (M01 and S02 payroll cycles)

CURRENT FY 1. Post Payroll 100 200 300to FIS Process

PERS Red

SUBSEQUENT FY 1. Post Payroll 300 300to FIS Process

PERS Red

CURRENT FY 1. Post Payroll 300to FIS Process

PERS Red 2. District JE 300 3009510 to 8092

= 0

xxxx-9510xxxx-8092

xxxx-9910-380 xxxx-9511

2. Before the districts run the PERS remove process, the amount of the 3801 and 3802accruals should be reversed out of 9510 with an offset of 8092 in the CURRENT FISCAL YEARusing the FYTRN screen. The accrual amount can be calculated from the Prior Year AccrualsReport. Note: For funds other than the General Fund, set up a due to/due from. Refer toExample 6

The net result is:

1. For the M01 and S02 payrolls, the district's payroll department can enter accrualtransactions. With the Payroll post to FIS accrual process, the PERS reduction expendituretransactions are posted to objects 3801 and 3802 with an offset to object 9510 Current Liabilitiesfor the CURRENT FISCAL YEAR . For the SUBSEQUENT FISCAL YEAR , the expendituretransactions for PERS reduction objects 3801 and 3802 are rolled up to object 9511 CurrentLiabilities - Payments with an offset to object 9910-380 Payroll Holding Account.

xxxx-3801 xxxx-3802 xxxx-9510

8.12 April 2010

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l pro

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, rev

erse

the

3801

and

380

2 ac

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ls in

951

0 C

urre

nt L

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litie

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RR

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SE O

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e: A

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duc.

0

3-99

Car

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Form

PIN

K -

Sch

ool D

istri

ct

8.13 May 2008

CURRENT FY 1. Post Payroll 100 200to FIS Process

PERS Red2. District JE 3009510 to 80923. District JE 2 18 20Rev Federal

Total 98 182 280Total 3801/3802 280

Note: Total of 3801 and 3802 in all funds must equal 8092 in the General Fund.

SUBSEQUENT FY 1. Post Payroll 300 300to FIS Process

PERS Red4. District JE 300 300

Rev PERS Acc= 0 = 0

4. An adjustment to the 9511 with an offset to 9910-380 for the 3801/3802 accrual amountshould be posted for the SUBSEQUENT FISCAL YEAR . Refer to Example 8

xxxx-9910-380 xxxx-9511

Note: The adjustment for the PERS Reduction and the balancing of the 9510 against 9511must be done before the CURRENT FISCAL YEAR close.

The net result is:

xxxx-3801 xxxx-3802 xxxx-8092

The net result is:

3. Reverse the amounts in the PERS reduction objects 3801 and 3802 with an offset to 8092 forFederal programs only in the CURRENT FISCAL YEAR using the FYTRN screen. Refer toExample 7

8.14 April 2008

ATT

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AC

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eder

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Red

uctio

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RE

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8.16 May 2008

Tentative DatesJuly 22, 2011 M01 Payroll accrual post to FIS process (SDCOE)July 25, 2011 M01 Payroll post to FIS process (SDCOE)

After July 25,2011 but before closing Enter adjustments for accruals (Districts) (Depending on FIS availability)

After accruals are balanced Run PERSRM for M01 payroll for FY 2011-12(District) OPTIONAL

July 29, 2011 S02 Payroll accrual post to FIS process (SDCOE)August 4, 2011 S02 Payroll post to FIS process (SDCOE)

After August 4, 2011 but before closing Enter adjustments for accruals (Districts) (Depending on FIS availability)

After accruals are balanced Run PERSRM (Districts)

For the M01 and S02 payroll cycles, it is advisable for districts to perform the followingsteps:

8.17 May 2011

PERS Reduction Buyout

PERS reduction buyout reduces the amount of PERS reduction applied against thedistrict's revenue limit calculation.

Prepare a journal entry to reflect the PERS reduction buyout as follows:

DR Fund 03-00 Object 8092CR Fund 03-00 Object 3802

ORDR Fund 03-00 Object 8092CR Funds 03-00 & 06-00 by resource Object 3802

For other funds, set ups due to/due from.

8.18 May 2008

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 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 Authorized District Fund** 7615 To Deferred Maintenance 8915 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).

**This resource has been included in the Categorical Flexibility provisions of SBX 3 4 which expires in 2012-13. Subsequent legislation has extended this flexibility through 2014-15.

8.19 May 2011

Interfund Transfers In and Out Continued 1. The following is a sample interfund cash transfer entry before June 30:

Obj Account DR CR Fd 14-00 9110 Cash 200,000 Fd 14-00 8912 I/F Transfer In 200,000 Fd 03-00 7612 I/F Transfer Out 200,000 Fd 03-00 9110 Cash 200,000 2. The following is a sample Due To/Due From Journal Entry after June 30:

Obj Account DR CR Fd 14-00 9311-003 Due From Other Funds 200,000 Fd 14-00 8912 I/F Transfer In 200,000 Fd 03-00 7612 I/F Transfer Out 200,000 Fd 03-00 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 :

Obj Account DR CR Fd 14-00 9110 Cash 200,000 Fd 14-00 9312-003 Due From Other Funds-PY 200,000 Fd 03-00 9612-017 Due To Other Funds-PY 200,000 Fd 03-00 9110 Cash 200,000

8.20 May 2011

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 transportation costs or 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. D/F refers to whether the resource is a grant or an entitlement. D stands for deferred 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 May have indefinite life or only last a year or two

9.1 May 2012

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: Economic Impact Aid (EIA), Special Education

and Home to School Transportation. 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 May 2012

Grant or Entitlement Grant (Deferred 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 deferred revenue. Deferred 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 deferred 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 deferred 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, Carl Perkins

programs and Agricultural Vocational Incentive Grants.

9.3 May 2012

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: Economic Impact Aid, Transportation, Special

Education, and the restricted portion of lottery.

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 May 2012

http://www2.cde.ca.gov/sacsquery/querybyresource.asp

Categorical Program Flexibility

Education Code Sec. 42605 provides school districts with the authority to use funding received for a specified list of programs for any educational purpose. This flexibility is available from 2008-09 through 2014-15. A list of programs eligible for this flexibility is included on pages 9.7 to 9.8. Accounting from 2009-10 through 2014-15 for current-year funds for these programs will all be done in the Unrestricted General Fund. Revenue for all flexible programs should be shown in Object 8590. SDCOE has created optional resource codes for districts that would like to track these programs separately within the Unrestricted General Fund (see pages 9.7 to 9.8). Please note that districts opting to use ROP funds flexibly should contact the SDCOE ROP office. Districts must ensure they are hitting their ADA cap or have an exit strategy that has been approved by the SDCOE ROP office. If you are using the optional resource codes and want to transfer funds from one of these resources to Resource 0000, you should use Object 8980: Contributions from Unrestricted Revenues. See the following accounting examples. Example 1:

The school district is accounting for Instructional Materials Funds in optional resource 0927. The district receives $50,000 in suspense. Fd Res Obj 03-00 DR Cash 9999 9110 50,000 03-00 CR Suspense 9999 8999 50,000 The district then moves the revenue to Resource 0927. Fd Res Obj 03-00 DR Suspense 9999 8999 50,000 03-00 CR Instructional Materials 0927 8590 50,000

9.5 May 2012

Example 2:

The district wants to transfer the entire Instructional Materials grant to Resource 0000 to use the funds for other purposes. The entry would be as follows: Fd Res Obj 03-00 DR Instructional Materials 0927 8980 50,000 03-00 CR Unrestricted Revenue 0000 8980 50,000 Please note that the district can also choose to spend the funds directly out of Resource 0927 and does not need to do a transfer to Resource 0000. Example 3:

The district received $100,000 in Deferred Maintenance funding in Fund 03 but wants to transfer it to Fund 14 to be spent in that fund. The district received the funds in suspense as follows. Fd Res Obj 03-00 DR Cash 9999 9110 100,000 03-00 CR Suspense 9999 8999 100,000 The district recognizes the funds in Fund 03 using optional resource 0915. Fd Res Obj 03-00 DR Suspense 9999 8999 100,000 03-00 CR Deferred Maintenance 0915 8590 100,000 The district transfers the funds to Fund 14 to be spent. Fd Res Obj 03-00 DR Deferred Maintenance 0915 7619 100,000 14-00 CR Deferred Maintenance 0915 8919 100,000

9.6 May 2012

Budget Act Items Subject to Categorical Program Flexibility 2008-09 to 2014-15

Budget Act Item

Resource

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Code Program

0800 Categorical Flexibility 6110-232-0001 1200 0964 Class Size Reduction, Grade Nine (Grade 9) 6110-190-0001 2430 0911 Community Day Schools 6110-198-0001 6091 0912 Cal-SAFE Academic and Supportive Services 6092 0913 Cal-SAFE Child Care and Development Services 6093 0914 Cal-SAFE County Classroom 6110-188-0001 6205 0915 Deferred Maintenance Apportionment 6110-260-0001 6258 0916 Physical Education Teacher Incentive Grants 6110-195-0001 6267 0917 National Board Certification Teacher Incentive Grant 6110-227-0001 6285 0918 Community-Based English Tutoring

6110-105-0001 6350 0919 Regional Occupational Centers and Programs (ROCP)

6110-156-0001 6390 0920 Adult Education 6110-228-0001 6405 0921 School Safety & Violence Prevention, Grades 8-12 6110-265-0001 6760 0922 Arts and Music Block Grant

6110-204-0001 7055

0923 California High School Exit Exam (CAHSEE) Intensive Instruction and Services

6110-108-0001 7080 0924 Supplemental School Counseling Program

6110-181-0001 7110

0925 Education Technology: CTAP, SETS, & Supplemental Grants

6110-124-0001 7140 0926 Gifted and Talented Education (GATE)

6110-189-0001 7156 0927 Instructional Materials Realignment, IMFRP (AB 1781)

6110-150-0001 7210 0928 American Indian Early Childhood Education 6110-123-0001 7258 0929 High Priority Schools Grant Program (HPSGP) 7268 0930 High Priority Schools: Corrective Action

6110-193-0001 7271

0931 California Peer Assistance & Review Program for Teachers (PAR)

7275 0932 Staff Development: Bilingual Teacher Training (BTTP)

6110-267-0001 7276 0933 Certificated Staff Mentoring Program

6110-240-0001 7286

0934 International Baccalaureate (IB) Program: Staff Development and Startup

6110-137-0001 7294 0935 Staff Development: Mathematics and Reading (SB 472)

6110-193-0001 7295 0936 Staff Development: Reading Services for Blind Teachers

6110-137-0001 7296 0965 Staff Development: English Learners 6110-144-0001 7325 0937 Staff Development: Administrator Training

9.7 May 2012

Budget Act Items Subject to Categorical Program Flexibility 2008-09 to 2014-15

*Funding not distributed to LEAs

Budget Act Item

Resource

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Code Program

6110-242-0001 7360

0938 Student Organizations Vocational Education (California Association of Student Councils)

6110-122-0001 7370 0939 Specialized Secondary Programs 6110-266-0001 7385 0940 County Oversight – Williams 6110-243-0001 7390 0941 Pupil Retention Block Grant 6110-248-0001 7391 0942 School Community Violence Prevention Grant 6110-244-0001 7392 0943 Teacher Credentialing Block Grant 6110-245-0001 7393 0944 Professional Development Block Grant 6110-246-0001 7394 0945 Targeted Instructional Improvement Block Grant 6110-247-0001 7395 0946 School and Library Improvement Block Grant 6110-208-0001 7810 0947 Other State: Center for Civic Education 6110-104-0001 0000 Remedial Supplemental Instruction Programs 6110-209-0001 0000 Teacher Dismissal Apportionment 6110-211-0001 0000 Charter School Categorical Block Grant 6110-240-0001 0000 Advanced Placement Fee Waiver Program 6110-268-0001 0000 Oral Health Assessments 6110-151-0001 NA* American Indian Education Centers

9.8 May 2012

Contributions from the Unrestricted General Fund The revenue for some programs such as Special Education, Home to School Transportation, and Special Education Transportation, 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

9.9 May 2012

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

9.10 May 2012

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 DR NCLB Consolidated Admin 3155 2100 3401 250 06-00 DR NCLB Consolidated Admin 3155 2100 4300 130 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

9.11 May 2012

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.

9.12 May 2012

Completing the CAT Form

Districts use the CAT Form in the SACS Software to calculate deferred 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:

Deferred Revenue- Federal (see sample) Deferred Revenue- State (see sample) Deferred 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: Deferred Revenue. Please note that deferred revenue programs should not have both deferred 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

9.13 May 2012

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

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 Staff Development 6535 8590 3,000 06-00 CR Special Ed Staff Development 6535 9510 3,000

Example 4: Restricted Ending Balance

Fd Res Obj 06-00 DR Economic Impact Aid 7090 9785 5,000 06-00 CR Economic Impact Aid 7090 9740 5,000

Example 5: Unused Grant Award

The Unused Grant Award calculation on the CAT Form for deferred revenue programs is the difference between the available award and the total expenditures. In some cases, this amount is the same as the deferred revenue (see Example 1 on CAT Form). In other cases, the unused grant award exceeds the deferred revenue (see Example 5a on CAT Form). In these cases, no accounting entry is done for the difference between the deferred 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.

9.14 May 2012

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Entries in the Subsequent Year

In the subsequent year, accounting transactions must be done to reverse or clear the closing entries. Deferred Revenue

Step 1: Clear Deferred Revenue. The deferred revenue set up at closing will become a beginning balance in the subsequent year. It is necessary to reverse the deferred 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 Deferred Revenue and an Equal Amount of Expenditures. The deferred 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 deferred 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

9.18 May 2012

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 06-00 CR Lottery Instructional Materials 6300 8560 2,500 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 06-00 CR Lottery Instructional Materials 6300 9201 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 06-00 DR Special Ed Staff Development 6535 9511 3,000 06-00 CR Special Ed Staff Development 6535 9110 3,000 Step 2: Clear Payable Once 9510 equals 9511 for a resource, the payable can be cleared as shown below. Fd Res Obj 06-00 DR Special Ed Staff Development 6535 9510 3,000 06-00 CR Special Ed Staff Development 6535 9511 3,000

9.19 May 2012

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.

9.20 May 2012

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

9.21 May 2012

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.

9.22 May 2012

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

9.23 May 2012

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

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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 07/08

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

91.09% 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

outin

e R

estri

cted

Mai

nten

ance

Acc

ount

exc

ess t

rans

ferr

ed in

(Res

ourc

e 62

05, O

bjec

ts 8

915

and/

or 9

311/

9312

. M

ust e

qual

Sec

tion

3, L

ine

3)$

$2.

Am

ount

of L

ocal

Fun

ds tr

ansf

erre

d in

to D

efer

red

Mai

nten

ance

for M

atch

ing

Purp

oses

(Res

ourc

e 62

05, O

bjec

ts 8

915

and/

or 9

311/

9312

)$

A

T#__

____

___,

dat

ed__

____

____

, $__

____

____

____

_

AT#

____

____

_, d

ated

____

____

__, $

____

____

____

___

A

T#__

____

___,

dat

ed__

____

____

, $__

____

____

____

_

$→

→→

3. A

mou

nt o

f ava

ilabl

e un

mat

ched

car

ryov

er to

be

appl

ied

to F

Y 2

007-

08

dist

rict m

atch

(Fro

m S

ectio

n 1,

Lin

e 3,

Opt

ion

B)

$

$

4. T

OTA

L D

ISTR

ICT

SHA

RE

TO B

E C

ERTI

FIED

FO

R F

Y 2

007-

2008

(S

ectio

n 2,

Lin

e 1

+ Li

ne 2

+ Li

ne 3

). M

ust b

e eq

ual t

o or

gre

ater

than

Sch

. A,

Col

. 5.

$

$ $

1. R

epor

t Tot

al G

ener

al F

und

budg

eted

exp

endi

ture

s and

oth

er fi

nanc

ing

uses

am

ount

ado

pted

for 2

009-

10.

(Fro

m S

AC

S Fo

rm 0

1, T

otal

Exp

endi

ture

s +

Tran

sfer

s Out

+ U

ses)

$

$

2. R

epor

t the

3 p

erce

nt o

f the

Gen

eral

Fun

d B

udge

t am

ount

requ

ired

to b

e se

t-as

ide

for R

outin

e R

estri

cted

Mai

nten

ance

pur

pose

s for

200

9-10

. (S

ectio

n 4,

Li

ne 1

tim

es 3

%)

$

$

3. R

epor

t the

FY

200

9-10

am

ount

bud

gete

d fo

r Rou

tine

Res

trict

ed 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 8

915)

$

4. E

nter

the

actu

al a

mou

nt e

xpen

ded

in F

Y 2

008-

09 fo

r Rou

tine

Res

trict

ed

Mai

nten

ance

pur

pose

s. (R

esou

rce

8150

)$

AU

THO

RIZ

ED S

IGN

ATU

RE

DIS

TRIC

T

TITL

ED

ATE

Plea

se re

turn

com

plet

ed c

ertif

icat

ion

to F

inan

cial

Acc

ount

ing,

Roo

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

trict

ed M

aint

enan

ce A

ccou

nt tr

ansf

er in

to D

efer

red

Mai

nten

ance

. (S

ectio

n 3,

Lin

e 1

+ Li

ne 2

. C

opy

figur

e to

Sec

tion

2, L

ine

1).

2. R

epor

t fun

ds d

epos

ited

in th

e R

outin

e R

estri

cted

Mai

nten

ance

Acc

ount

(E.C

. 17

070.

75) i

n 20

09-1

0 in

exc

ess o

f 2.5

per

cent

that

was

use

d to

war

ds th

e di

stric

t 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

outin

e R

estri

cted

Mai

nten

ance

Acc

ount

(E.C

. 17

070.

75) i

n 20

08-0

9 in

exc

ess o

f 2.5

per

cent

that

was

use

d to

war

ds th

e di

stric

t m

atch

ing

shar

e. (

Res

ourc

e 81

50, O

bjec

ts 7

615

and/

or 9

611/

9612

, AT#

____

____

_,

date

d___

____

_ an

d/or

JE#_

____

_ if

accr

ued)

FY

200

7-20

08 D

istr

ict

Def

erre

d M

ain

ten

ance

Cer

tifi

cati

on

4. T

OTA

L O

F O

PTIO

NS

A a

nd B

(Sec

tion

1, L

ine

2 +

Line

3)

SE

CT

ION

1

AV

AIL

AB

LE

UN

MA

TC

HE

D C

AR

RY

OV

ER

3. O

PTIO

N B

Ava

ilabl

e am

ount

from

Sec

tion

1, L

ine

1 ap

plie

d to

FY

200

8-09

mat

ch (C

opy

figur

e to

Sec

tion

2, L

ine

3)

5. R

EMA

ININ

G A

VA

ILA

BLE

UN

MA

TCH

ED B

ALA

NC

EA

mou

nt to

be

carr

ied

forw

ard

to su

bseq

uent

fisc

al y

ear.

(Sec

tion

1, L

ine

1 m

inus

Li

ne 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

PTIO

N A

Am

ount

tran

sfer

red

out o

f the

Def

erre

d M

aint

enan

ce F

und

to a

noth

er fu

nd.

(AT#

____

____

____

_, d

ated

___

____

__, a

mou

nt__

____

____

_)

1. A

VA

ILA

BLE

UN

MA

TCH

ED C

AR

RY

OV

ER (

From

Sch

edul

e B

, Col

umn

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

From

Sch

edul

e B

, Col

umn

6, F

Y 0

7/08

Ava

ilabl

e U

nmat

ched

Car

ryov

er.

Lin

e 2

Lin

e 3

Lin

e 4

Tota

l of S

ectio

n 1,

Lin

es 2

and

3.

Lin

e 5

Rem

aini

ng a

vaila

ble

unm

atch

ed b

alan

ce to

be

carr

ied

to F

Y 2

008-

09.

Sect

ion

1, L

ine

1 m

inus

Lin

e 4.

Sec

tion

2 sp

ecifi

es th

e to

tal d

istri

ct sh

are

to b

e us

ed fo

r the

Def

erre

d M

aint

enan

ce m

atch

.

Lin

e 1

Lin

e 2

Lin

e 3

Am

ount

of a

vaila

ble

unm

atch

ed c

arry

over

to b

e ap

plie

d to

the

FY 2

007-

08 d

istri

ct m

atch

. Fr

om S

ectio

n 1,

Lin

e 3

Opt

ion

B.

Lin

e 4

Lin

e 1

To c

alcu

late

the

amou

nt in

the

2007

-08

RM

Aav

aila

ble

to b

e tra

nsfe

rred

into

Def

erre

d M

aint

enan

ce fo

r FY

200

7-08

, do

the

follo

win

g st

eps:

Step

1.FY

200

7-08

act

ual R

MA

Con

tribu

tion

(Res

ourc

e 81

50, O

bjec

ts 8

980

and/

or 8

915)

. Th

is c

anno

t be

less

than

the

requ

ired

3% R

MA

con

tribu

tion

(SA

CS

Form

01,

200

7-08

Ado

pted

Bud

get,T

otal

Exp

endi

ture

s + T

rans

fers

Out

+

Use

s tim

es 3

%).

St

ep2.

Cal

cula

te th

e 2.

5% R

MA

con

tribu

tion

amou

nt (S

AC

S Fo

rm 0

1, 2

007-

08 A

dopt

ed B

udge

t,Tot

al E

xpen

ditu

res +

Tr

ansf

ers O

ut +

Use

s tim

es 2

.5%

). T

his a

mou

nt m

ust r

emai

n in

the

RM

A.

Step

3.C

ontri

butio

n in

exc

ess o

f 2.5

% (

Sect

ion

3, L

ine

1, S

tep

1 m

inus

Ste

p 2)

. Th

is is

the

max

imu

m a

mou

nt o

f RM

A

cont

ribut

ion

avai

labl

e to

be

trans

ferr

ed to

the

Def

erre

d M

aint

enan

ce F

und

for t

he re

quire

d di

stric

t mat

ch.

Step

4

RM

A c

ontri

butio

n ap

plie

d to

FY

200

6-07

Def

erre

d M

aint

enan

ce m

atch

.

Step

5A

ctu

al a

mou

nt o

f RM

A c

ontri

butio

n tra

nsfe

rred

to th

e D

efer

red

Mai

nten

ance

Fun

d. T

his m

ust b

e eq

ual t

o or

le

ss th

an S

ectio

n 3,

Lin

e 1,

Ste

p 3

less

Ste

p 4.

If a

n au

dito

r'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 fo

r the

Def

erre

d M

aint

enan

ce m

atch

mus

t be

accr

ued

and

an a

udito

r's tr

ansf

er m

ust b

e pr

oces

sed

in F

Y 2

008-

09.

Indi

cate

Aud

itor's

Tra

nsfe

r #, d

ate,

am

ount

and

/or J

ourn

al E

ntry

#.

Lin

e 2

To c

alcu

late

the

amou

nt in

the

2008

-09

RM

Aav

aila

ble

to b

e tra

nsfe

rred

into

Def

erre

d M

aint

enan

ce fo

r FY

200

7-08

, do

the

follo

win

g st

eps:

Step

1.C

alcu

late

the

requ

ired

3% R

MA

con

tribu

tion

for F

Y 2

008-

09 (S

AC

S Fo

rm 0

1, 2

008-

09 A

dopt

ed B

udge

t,Tot

al

Expe

nditu

res +

Tra

nsfe

rs O

ut +

Use

s tim

es 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 tra

nsfe

r for

at l

east

the

3% R

MA

con

tribu

tion

mus

t be

proc

esse

d.

Step

2.C

alcu

late

the

2.5%

RM

A c

ontri

butio

n am

ount

(SA

CS

Form

01,

200

8-09

Ado

pted

Bud

get,T

otal

Exp

endi

ture

s +

Tran

sfer

s Out

+ U

ses t

imes

2.5

%).

Thi

s am

ount

mus

t rem

ain

in th

e R

MA

.

Step

3.C

ontri

butio

n in

exc

ess o

f 2.5

% (

Sect

ion

3, L

ine

2, S

tep

1 m

inus

Ste

p 2)

. Th

is is

the

max

imu

m a

mou

nt o

f RM

A

cont

ribut

ion

avai

labl

e to

be

trans

ferr

ed to

the

Def

erre

d M

aint

enan

ce F

und

for t

he re

quire

d di

stric

t mat

ch.

Step

4A

ctu

al a

mou

nt o

f RM

A c

ontri

butio

n tra

nsfe

rred

to th

e D

efer

red

Mai

nten

ance

Fun

d. T

his m

ust b

e eq

ual t

o or

le

ss th

an S

ectio

n 3,

Lin

e 2,

Ste

p 3.

In

dica

te A

udito

r's T

rans

fer #

, dat

e an

d am

ount

.

Lin

e 3

Tota

l RM

A tr

ansf

er in

to D

efer

red

Mai

nten

ance

for F

Y 2

007-

08.

Tota

l of S

ectio

n 3,

Lin

es 1

and

2.

Lin

e 1

Lin

e 2

Lin

e 3

Lin

e 4

Sec

tion

1 re

fers

to th

e un

mat

ched

fund

s fro

m th

e pr

evio

us y

ear t

hat m

ay b

e ca

rrie

d fo

rwar

d an

d us

ed to

war

ds th

is y

ear's

mat

ch, p

rovi

ded

none

of t

hese

fund

s wer

e tra

nsfe

rred

out

pu

rsua

nt to

E.C

. 175

83. Am

ount

from

Sec

tion

1, L

ine

1 A

vaila

ble

Unm

atch

ed C

arry

over

, to b

e ap

plie

d to

the

FY 2

007-

08 d

istri

ct m

atch

. C

opy

this

figu

re to

Sec

tion

2, L

ine

3.

Tran

sfer

from

Rou

tine

Res

trict

ed M

aint

enan

ce A

ccou

nt to

be

appl

ied

to D

efer

red

Mai

nten

ance

mat

ch.

Com

plet

e Se

ctio

n 3

first

. M

ust e

qual

Sec

tion

3, L

ine

3.A

mou

nt o

f loc

al fu

ndst

rans

ferr

ed in

to D

efer

red

Mai

nten

ance

Fun

d (F

und

14) f

or d

istri

ct m

atch

ing

purp

oses

. In

dica

te A

udito

r's T

rans

fer #

, dat

e an

d am

ount

.

Sec

tion

3 sp

ecifi

es th

e tra

nsfe

r fro

m R

outin

e R

estri

cted

Mai

nten

ance

Acc

ount

(Res

trict

ed G

ener

al F

und

Res

ourc

e 81

50) i

nto

Def

erre

d M

aint

enan

ce F

und

(Res

ourc

e 62

05) p

ursu

ant t

o E.

C. 1

7070

.75(

b)(2

)(A

).Am

ount

tran

sfer

red

out o

f the

Def

erre

d M

aint

enan

ce F

und

(Fun

d 14

) to

anot

her f

und

purs

uant

to E

.C. 1

7583

. In

dica

te A

udito

r's T

rans

fer #

, dat

e an

d am

ount

.

Tota

l dis

trict

shar

e in

to D

efer

red

Mai

nten

ance

Fun

d (F

und

14) t

o be

cer

tifie

d fo

r FY

200

7-08

. To

tal o

f Sec

tion

2, L

ines

1, 2

and

3.

Mus

t be

equa

l to

or g

reat

er th

an

Sche

dule

A, C

olum

n 5.

If l

ess,

refe

r to

EC 1

7584

.1 (c

) for

repo

rting

requ

irem

ents

.

Req

uire

d 3%

RM

A c

ontri

butio

n fo

r FY

200

8-09

(Se

ctio

n 4,

Lin

e 1

times

3%

). R

MA

end

ing

fund

bal

ance

can

not b

e us

ed to

war

ds n

ext y

ear's

3%

requ

irem

ent.

FY 2

008-

09 a

dopt

ed re

venu

e bu

dget

for R

MA

(Res

ourc

e 81

50, O

bjec

ts 8

980

and/

or 8

915)

. Th

is c

anno

t be

less

than

Sec

tion

4, L

ine

2.

FY 2

007-

08 a

ctu

al e

xpen

dit

ure

s for

RM

A (R

esou

rce

8150

, Obj

ects

100

0 - 7

999)

.

Tota

l Gen

eral

Fun

d ad

opte

d bu

dget

for F

Y 2

008-

09 to

be

used

for R

MA

con

tribu

tion

calc

ulat

ion

(SA

CS

Form

01,

200

8-09

Ado

pted

Bud

get,T

otal

Exp

endi

ture

s +

Tran

sfer

s Out

+ U

ses)

.

Sec

tion

4 re

ques

ts b

udge

t inf

orm

atio

n fo

r FY

200

8-09

and

exp

endi

ture

info

rmat

ion

from

FY

200

7-08

for t

he R

outin

e R

estri

cted

Mai

nten

ance

Acc

ount

(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

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oces

sed

in F

Y 2

007-

08.

Indi

cate

Aud

itor's

Tra

nsfe

r #, d

ate,

am

ount

and

/or J

ourn

al E

ntry

#.

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,592

Lin

e 2

To c

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late

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amou

nt in

the

2007

-08

RM

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aila

ble

to b

e tra

nsfe

rred

into

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erre

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late

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con

tribu

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for F

Y 2

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rm 0

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ptio

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ount

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to D

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ount

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tifie

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tal o

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tion

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dule

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olum

n 5.

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refe

r to

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rting

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irem

ents

.

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r FY

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7-08

(Se

ctio

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times

3%

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fund

bal

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can

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ourc

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ses)

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tion

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ques

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orm

atio

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r FY

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rmat

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from

FY

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for t

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outin

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estri

cted

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nten

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Acc

ount

(Res

ourc

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50).

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tion

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to th

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mat

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s fro

m th

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ear t

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ay b

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ear's

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s wer

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figu

re to

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plet

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f loc

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to D

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nten

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d (F

und

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or d

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ing

purp

oses

. In

dica

te A

udito

r's T

rans

fer #

, dat

e an

d am

ount

.

Sec

tion

3 sp

ecifi

es th

e tra

nsfe

r fro

m R

outin

e R

estri

cted

Mai

nten

ance

Acc

ount

(Res

trict

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ener

al F

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Res

ourc

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nto

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und

(Res

ourc

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05) p

ursu

ant t

o E.

C. 1

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b)(2

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).

10.13 May 2008

Exa

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ontro

ller

THE

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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

ATTENTION San Diego County Office of Education

ACCOUNTING SECTION JOURNAL ENTRY(Posting Document)

XYZ School District

L DOCUMENT # J DATE 06-30-XX DISTRICT NUMBER XXI


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

1 03-00 XXXX 9785 5,500.00 ESTABLISH RESERVE2 03-00 XXXX 9712 5,500.00 STORES (9320)3

4 13-00 XXXX 9785 750.00 ESTABLISH RESERVE5 13-00 XXXX 9712 750.00 STORES - CAFETERIA FUND (9320)6

7 67-16 XXXX 9785 10,000.00 ESTABLISH RESERVE8 67-16 XXXX 9713 10,000.00 PREPAID EXPENSES (9330)9

10 03-00 XXXX 9785 250,000.00 DESIGNATE FUND BALANCE11 03-00 XXXX 9789 200,000.00 ECONOMIC UNCERTAINTY12 03-00 XXXX 9780 50,000.00 LOTTERY13

14 06-00 XXXX 9785 25,000.00 DESIGNATE FUND BALANCE15 06-00 XXXX 9740 25,000.00 LEGALLY RESTRICTED PROGRAMS16

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

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12.12 May 2008

San

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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

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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 4,000,000Interest on net OPEB Obligation 0 87,904Adjustment to Annual Required Contribution 0 -211,329 Annual OPEB Cost 3,945,150 3,876,575Contributions made 1,026,702 1,026,702Increase in Net OPEB Obligation 2,918,448 2,849,873Net OPEB Obligation Prior Year 0 2,918,448Net 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

Year 2: Entry CE021 Postemployment Benefits Other than Pensions (OPEB)

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

To recognize any difference between OPEB costs as defined by generally accepted accounting principles, and amounts actually contributed

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

Year 2: 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 1,720 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 2008

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.

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 2008

_______________________ 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 2008

13.4 May 2012

13.5 May 2012

Page 1 of 2

RESOLUTION FORM – Principal Apportionment RESOLUTION OF GOVERNING BOARD OF _________________ DISTRICT REQUESTING TEMPORARY TRANSFER OF FUNDS On motion of member ____________________, seconded by member____________________ the following resolution is adopted: WHEREAS, the California Constitution, Article XVI, Section 6 and Education Code section 42620 or 85220 provide that the Treasurer of the County of San Diego (Treasurer) shall have the power and it shall be his duty to make such temporary transfer from the funds in his custody as may be necessary to provide funds for meeting the obligations incurred for maintenance purposes by any district whose funds are in his custody and are paid out solely through his office; such temporary transfer of funds shall be made only upon resolution adopted by the governing board of the County to make such temporary transfer; such temporary transfer of funds shall not exceed 85% of anticipated revenue accruing to the District, shall not be made prior to the first day of the fiscal year nor after the last Monday in April of the current fiscal year, and shall be replaced from the revenues accruing to such District before any other obligation of the District; and WHEREAS, on__(ENTER MONTH, DAY, YEAR)__, the governing board will/has: _______ Adopt(ed) a tentative budget (community college only) _______ Adopt(ed) a final budget (community college only) _______ Adopt(ed) an original budget (K-12 school district only) _______ Adopt(ed) a revised budget (community college or K-12 school district) for this District for the fiscal year 20__-__ pursuant to the provisions of Education Code sections 42127 or 70901, and principal apportionments accruing to the District for said fiscal year are estimated to be $______________________; and WHEREAS, principal apportionments accrued to this District during the 20__-__ fiscal year were $_____________; and WHEREAS, it is necessary to provide funds for meeting obligations incurred for maintenance purposes by this District; AND NOW THEREFORE IT IS RESOLVED AND ORDERED pursuant to the provisions of the California Constitution, Article XVI, Section 6, and Education Code section 42620 or 85220 as follows:

1. The Board of Supervisors of the County of San Diego is requested to direct the Treasurer to make a temporary transfer from the funds in his custody on or before the last Monday in April, 20__ (ENTER FISCAL YEAR IN WHICH THE TEMPORARY TRANSFER OF FUNDS WILL BE MADE.) to this District to meet obligations incurred for maintenance purposes in the amount of $________________, which does not

County Office Use Only

Date of Amount of Available Transfer Transfer Balance ________ $_______ $_______ ________ $_______ $_______ ________ $_______ $_______ ________ $_______ $_______

13.6 June 2012

Page 2 of 2

exceed a total of 85% of remaining principal apportionments accruing to the District by June 30, 20__ (ENTER THE FISCAL YEAR IN WHICH THE TEMPORARY TRANSFER OF FUNDS WILL TAKE PLACE.), as certified by the District Superintendent and verified by the County Auditor and Controller.

2. Funds will be transferred to this District by the Treasurer in sums as requested by the District Superintendent and certified by him/her to be necessary to provide funds for meeting the obligations incurred for maintenance purposes by the District not to exceed the maximum amount herein specified, provided the Treasurer determines that funds in his custody are available for such transfers.

3. Repayment of the funds is anticipated to be made from the principal apportionments

identified by the District, however the District recognizes that the source of repayment may be from other revenues accruing to the District before any other obligation. Interest on any transferred funds will accrue and be payable by the District, at the greater of the same interest rate the County of San Diego Investment Pool is earning or a proxy TRAN cost as determined by the market until the entire amount transferred is repaid. Interest will be charged monthly.

4. The Clerk/Secretary of this Board is directed to file a copy of this resolution with the Board of Supervisors, the County Superintendent of Schools, the County Auditor and Controller, and the County Treasurer-Tax Collector.

5. Authorize the District Superintendent or designee to sign a Temporary Transfer Agreement consistent with the terms of this Resolution.

PASSED AND ADOPTED by the Governing Board of the _________________________________ District, County of San Diego, State of California, this _________ day of _____________, 20_____ by the following vote:

AYES:

NOES:

ABSENT: STATE OF CALIFORNIA) COUNTY OF SAN DIEGO) I, __________________, Clerk/Secretary of the Governing Board of the ______________________ District, County of San Diego, State of California, do hereby certify that the foregoing is a true copy of a resolution adopted by said Board at a meeting thereof, at the time and by the vote therein stated, which original resolution is on file in the office of said Board. ____________________________ _______________________________ Date Clerk/Secretary of the Governing Board

13.7 June 2012

Page 1 of 2

RESOLUTION FORM – Property Taxes and Principal Apportionment RESOLUTION OF GOVERNING BOARD OF _________________ DISTRICT REQUESTING TEMPORARY TRANSFER OF FUNDS On motion of member ____________________, seconded by member____________________ the following resolution is adopted: WHEREAS, the California Constitution, Article XVI, Section 6 and Education Code section 42620 or 85220 provide that the Treasurer of the County of San Diego (Treasurer) shall have the power and it shall be his duty to make such temporary transfer from the funds in his custody as may be necessary to provide funds for meeting the obligations incurred for maintenance purposes by any district whose funds are in his custody and are paid out solely through his office; such temporary transfer of funds shall be made only upon resolution adopted by the governing board of the County to make such temporary transfer; such temporary transfer of funds shall not exceed 85% of anticipated revenue accruing to the District, shall not be made prior to the first day of the fiscal year nor after the last Monday in April of the current fiscal year, and shall be replaced from the revenues accruing to such District before any other obligation of the District; and WHEREAS, on__(ENTER MONTH, DAY, YEAR)__, the governing board will/has: _______ Adopt(ed) a tentative budget (community college only) _______ Adopt(ed) a final budget (community college only) _______ Adopt(ed) an original budget (K-12 school district only) _______ Adopt(ed) a revised budget (community college or K-12 school district) for this District for the fiscal year 20__-__ pursuant to the provisions of Education Code sections 42127 or 70901, and property taxes and principal apportionments accruing to the District for said fiscal year are estimated to be $______________________; and WHEREAS, property taxes and principal apportionments accrued to this District during the 20__-__ fiscal year were $_____________; and WHEREAS, it is necessary to provide funds for meeting obligations incurred for maintenance purposes by this District; AND NOW THEREFORE IT IS RESOLVED AND ORDERED pursuant to the provisions of the California Constitution, Article XVI, Section 6, and Education Code section 42620 or 85220 as follows:

1. The Board of Supervisors of the County of San Diego is requested to direct the Treasurer to make a temporary transfer from the funds in his custody on or before the last Monday in April, 20__ (ENTER FISCAL YEAR IN WHICH THE TEMPORARY TRANSFER OF FUNDS WILL BE MADE.) to this District to meet obligations incurred



13.8 June 2012

Page 2 of 2

for maintenance purposes in the amount of $________________, which does not exceed a total of 85% of remaining property taxes and principal apportionments accruing to the District by June 30, 20__ (ENTER THE FISCAL YEAR IN WHICH THE TEMPORARY TRANSFER OF FUNDS WILL TAKE PLACE.), as certified by the District Superintendent and verified by the County Auditor and Controller.


3. Repayment of the funds is anticipated to be made from the property taxes and principal

apportionments accruing to the District, however the District recognizes that the source of repayment may be from other revenues accruing to the District before any other obligation. Interest on any transferred funds will accrue and be payable by the District, at the greater of the same interest rate the County of San Diego Investment Pool is earning or a proxy TRAN cost as determined by the market until the entire amount transferred is repaid. Interest will be charged monthly.

4. The Clerk/Secretary of this Board is directed to file a copy of this resolution with the Board of Supervisors, the County Superintendent of Schools, the County Auditor and Controller, and the County Treasurer-Tax Collector.



AYES:

NOES:


13.9 June 2012

Page 1 of 2

RESOLUTION FORM – Property Taxes RESOLUTION OF GOVERNING BOARD OF _________________ DISTRICT REQUESTING TEMPORARY TRANSFER OF FUNDS On motion of member ____________________, seconded by member____________________ the following resolution is adopted: WHEREAS, the California Constitution, Article XVI, Section 6 and Education Code section 42620 or 85220 provide that the Treasurer of the County of San Diego (Treasurer) shall have the power and it shall be his duty to make such temporary transfer from the funds in his custody as may be necessary to provide funds for meeting the obligations incurred for maintenance purposes by any district whose funds are in his custody and are paid out solely through his office; such temporary transfer of funds shall be made only upon resolution adopted by the governing board of the County to make such temporary transfer; such temporary transfer of funds shall not exceed 85% of anticipated revenue accruing to the District, shall not be made prior to the first day of the fiscal year nor after the last Monday in April of the current fiscal year, and shall be replaced from the revenues accruing to such District before any other obligation of the District; and WHEREAS, on__(ENTER MONTH, DAY, YEAR)__, the governing board will/has: _______ Adopt(ed) a tentative budget (community college only) _______ Adopt(ed) a final budget (community college only) _______ Adopt(ed) an original budget (K-12 school district only) _______ Adopt(ed) a revised budget (community college or K-12 school district) for this District for the fiscal year 20__-__ pursuant to the provisions of Education Code sections 42127 or 70901, and property taxes accruing to the District for said fiscal year are estimated to be $______________________; and WHEREAS, property taxes accrued to this District during the 20__-__ fiscal year were $_____________; and WHEREAS, it is necessary to provide funds for meeting obligations incurred for maintenance purposes by this District; AND NOW THEREFORE IT IS RESOLVED AND ORDERED pursuant to the provisions of the California Constitution, Article XVI, Section 6, and Education Code section 42620 or 85220 as follows:

1. The Board of Supervisors of the County of San Diego is requested to direct the Treasurer to make a temporary transfer from the funds in his custody on or before the last Monday in April, 20__ (ENTER FISCAL YEAR IN WHICH THE TEMPORARY TRANSFER OF FUNDS WILL BE MADE.) to this District to meet obligations incurred for maintenance purposes in the amount of $________________, which does not



13.10 June 2012

Page 2 of 2

exceed a total of 85% of remaining property taxes accruing to the District by June 30, 20__ (ENTER THE FISCAL YEAR IN WHICH THE TEMPORARY TRANSFER OF FUNDS WILL TAKE PLACE.), as certified by the District Superintendent and verified by the County Auditor and Controller.


3. Repayment of the funds is anticipated to be made from the property taxes accruing to

the District, however the District recognizes that the source of repayment may be from other revenues accruing to the District before any other obligation. Interest on any transferred funds will accrue and be payable by the District, at the greater of the same interest rate the County of San Diego Investment Pool is earning or a proxy TRAN cost as determined by the market until the entire amount transferred is repaid. Interest will be charged monthly.

4. The Clerk/Secretary of this Board is directed to file a copy of this resolution with the

Board of Supervisors, the County Superintendent of Schools, the County Auditor and Controller, and the County Treasurer-Tax Collector.



AYES:

NOES:


13.11 June 2012

TRLOANS REV 12/2/11 Reviewed ____________

REQUEST FOR TEMPORARY TRANSFER OF FUNDS (California Constitution Article XVI Sec. 6)

To: County Auditor and Controller County Treasurer From: ________________________________ Request is made for temporary transfer of $ _____________________ from funds in the custody of the County Treasurer which are certified to be necessary to provide funds for meeting the obligations incurred for maintenance purposes by the above named District for the ____________fiscal year pursuant to a resolution of the governing board of the District adopted on______________, pursuant to California Constitution Article XVI, Section 6. Funds will be used for: Funds needed by this date: _______________________ _____ Operational expenses District contact person: ____________________________ _____ Current payroll Telephone number: _______________________________ I further certify that our District has no monies, including Tax & Revenue Anticipation Notes, invested or held outside of the San Diego Pooled Fund. Dated: ____________ _______________________________________________ Authorized Signature and Title

AUDITOR’S NOTATION Board approved amount ________________ Remaining receivables by June 30 (ACAP232A) ____________ 85% of PTS estimated revenue ________________ Apportionment #________ dated ____________ Loan limit ________________ Outstanding loans repayment (________________) Previous loans (____________________) ______ % This loan repayment (________________) This loan (____________________) ______% Safety margin ________________ Balance for future loans ________________ ___________________________ ____________ FAR Approval Date

CERTIFICATION OF COUNTY TREASURER

To: County Auditor and Controller From: County Treasurer _____________ Funds are available for transfer to the above named District _____________ Funds are NOT available. Please notify the District. Dated: _________________ ____________________________________________ County Treasurer

13.12 June 2012

________________________________________________________________________

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. ________________________________________________________________________

13.13 June 2012

GENERAL LEDGER ACCOUNTS:

FUND RESOURCE OBJECT

Cash 03-00 0000 9110

Cash with Trustee 03-00 0000 9135

Temporary Loan 03-00 0000 9641

INCOME ACCOUNTS:

FUND RESOURCE GOAL FUNCTION OBJECT PROJ.YR.

Interest Income 03-00 0000 0000 0000 8660 BLANKTRANS / Premium

EXPENSE ACCOUNTS:

FUND RESOURCE GOAL FUNCTION OBJECT PROJ.YR.

Administrative Expense 03-00 0000 0000 9100 5800 BLANKUnderwriter's DiscountCost of IssuanceInterest Expense

NOTE:Refer to the California School Accounting Manual, Procedure 715

ACCOUNTING FOR TRANS IN SACS

13.14 June 2012

June 1, 2012

To: Business Managers

Participating Districts

From: William Pickering II

Financial Accounting and Reporting

Re: 2012-13 TRANs Account Numbers

Financial Accounting will process the 2012-13 TRANs and will post the entries on the Financial

Information System (FIS) for your transactions.

Participating districts may want to use sub-account numbers to distinguish between the 2011-12

TRANs and the 2012-13 TRANs.

We request that districts complete the following sub-account information and e-mail it to

Ellie Salimi at [email protected] by Friday, July 6, 2012.

Please post the 2012-13 TRANs transactions to the following accounts:

District Name

FUND/RES/P-YR/GOAL/FUNCTION/OBJECT/SCHOOL

Cash with Trustee 0300-0000-0000-0000-9135 - __ __ __

TRANs Payable 0300-0000-0000-0000-9641 - __ __ __

TRANs Interest Earned 0300-0000-__ __ __- 0000-0000 - 8660 -__ __ __

TRANs Expenses 0300-0000 -__ __ __ - 0000-9100-5800 - __ __ __ - __ __ __

(Expenses include Underwriter's Discount, Issuance Cost, Credit Enhancement, and Interest Expenses.)

PLEASE SET UP THE ABOVE ACCOUNT NUMBERS ON FIS.

13.15 June 2012

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)

13.16 June 2012

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)

13.17 June 2012

Standardized Account Code Structure (SACS) Financial Reporting Software

SACS2012

Software User Guide

WHAT’S NEW ……………………………………………14.2 PROPOSED CHANGES …………………………………14.13 TECHNICAL REVIEW CHECKLIST…………………….14.17 ATTACHMENT F ……………………………………….14.22

2012-13 Budget and Interim Reports 2011-12 Unaudited Actuals

May 2012

Version 2012.1.0

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]

14.1 June 2012

SACS Software User Guide

Introduction – continued

Instructions apply to all LEAs; differences applicable May 2012 to county offices of education (COEs) are indicated by italics SACS2012 Release

WHAT'S NEW Listed below is a summary of changes made to the 2012-13 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, with some enhancements, as summarized below. Many of the required changes relate to the second-year effects of new fund balance classifications required by Governmental Accounting Standards Board Statement 54 (GASB 54). For information on GASB 54, please see our January 7, 2011, letter, available at http://www.cde.ca.gov/fg/ac/co/. For additional information on each of the changes, refer to the relevant sections of this user guide. Revised Fund Forms Expenditures by Object worksheet:

Form 01—Deleted Object 8046 line, Supplemental Educational Revenue Augmentation Fund (SERAF) (valid 2009-10 and 2010-11). Applicable for districts only.

Forms 01/01I, 09/09I, 62/62I—Federal Revenue section. Added detail lines for the following resources and removed them from the NCLB/IASA line, Object 8290:

Resource 3010, NCLB: Title I, Part A, Basic Grants Low-Income and Neglected

Resource 3025, NCLB: Title I, Part D, Local Delinquent Programs Resource 4035, NCLB: Title II, Part A, Teacher Quality Resource 4201, NCLB: Title III, Immigrant Education Program Resource 4203, NCLB: Title III, Limited English Proficient (LEP) Student

Program Resource 4610, NCLB: Title V, Part B: Public Charter Schools Grants

Program (PCSGP)

14.2 June 2012




Forms 01/01I, 09/09I, 62/62I—Other State Revenue section. Added detail lines for the following resources and removed them from the All Other Revenue line, Object 8590:

Resource 6010, After School Education and Safety (ASES) Resource 6030, Charter School Facility Grant

Form 10—Unshaded Object 9310, Due from Other Funds, and Object 9610, Due to Other Funds, effective 2011-12.

Form 12/12I—Federal Revenue section. Added a detail line for the following resource and removed it from the All Other Revenue line, Object 8290:

Resource 3010, NCLB: Title I, Part A, Basic Grants Low-Income and Neglected

Forms 17/17I, 20/20I—Open Contributions section, with a shaded line for Object 8990, Contributions from Restricted Resources, effective 2011-12. This object should always net to zero at the fund level.

Forms 51/51I, 52/52I, 53/53I, 56/56I, 66/66I, 67/67I, 71/71I—Open Contributions section, with shaded lines for Object 8980, Contributions from Unrestricted Resources, and Object 8990, Contributions from Restricted Resources, effective 2011-12. These objects should always net to zero at the fund level.

Expenditures by Object worksheet and Expenditures by Function worksheet:

Form 10—Unshaded actuals column, effective 2011-12. Forms 61/61I-73/73I—Revised fund forms due to the implementation of GASB

Statement 63 (GASB 63): Sections E, F, and I: Replaced all “Net Assets” descriptions with “Net

Assets/Position” Components of Ending Fund Balance section: Replaced Object 9796 line

description of “Capital Assets, Net of Related Debt,” with “Capital Assets, Net of Related Debt / Net Investment in Capital Assets”

Form 09—Charter Schools Special Revenue Fund (modified accrual basis of accounting) Inactivated Fund 09 for separately reporting charter schools only, effective 2012-13, because a separately reporting charter school should report a general fund and not a special revenue fund. These changes do not apply to COEs or districts that use Fund 09 to report their charter schools within their own financial statements.

In the SACS2012 software, for separately reporting charter schools only: Added new fatal import technical review check CHK-FUND09-ACTIVITY to flag activity in Fund 09 except objects 9791, 9793, and 9795, effective 2012-13 for budget and interim data types. For 2012-13, CDE expects to see a Fund 09 beginning fund balance and a restatement to zero out the beginning balance, by resource.

14.3 June 2012




In the SACS2013 software, for separately reporting charter schools only: Fund 09 ending fund balances reported in 2011-12 unaudited actuals will be

preloaded as Fund 09 in SACS2013 for use with technical review checks PY-EFB=CY-BFB and CY-EFB=CY-BFB-RES.

CHK-FUND09-ACTIVITY will be modified to also run for actual data. In the SACS2014 software, for separately reporting charter schools only:

Form 09 will be discontinued for all separately reporting charter schools. CHK-FUND09-ACTIVITY will be modified to flag Fund 09 data for all objects.

All Budget / Unaudited Actuals Fund Forms—Revised fund forms due to the implementation of GASB 54: All Funds, Section F2, Components of Ending Fund Balance Expenditure by Object worksheet Expenditure by Function worksheet

All Funds Deleted the following lines in the Components of Ending Fund Balance (Actuals) section, which were valid for actual data through 2011-12:

Object 9711, Revolving Cash Object 9712, Stores Object 9713, Prepaid Expenditures Object 9719, All Other Reserves Object 9730, General Reserve Object 9740, Legally Restricted Balance Object 9770, Designated for Economic Uncertainties Object 9775, Designated for the Unrealized Gains of Investments and Cash in

County Treasury Object 9780, Other Designations Object 9790, Unappropriated Amount

All Funds Except Funds 61-73 Unshaded the actuals columns in the Components of Ending Fund Balance (Budget) section for the following objects, which are valid effective 2011-12:

Object 9711, Revolving Cash Object 9712, Stores Object 9713, Prepaid Expenditures Object 9719, All Other Nonspendable Assets Object 9740, Restricted Balance

14.4 June 2012




Object 9750, Stabilization Arrangements Object 9760, Other Commitments Object 9780, Other Assignments Object 9789, Reserve for Economic Uncertainties Object 9790, Unassigned/Unappropriated Amounts

Funds 61-73 Unshaded the actuals column in the Components of Ending Net Assets/Position (Budget) section for the following objects, which are valid effective 2011-12:

Object 9796, Capital Assets, Net of Related Debt / Net Investment in Capital Assets

Object 9797, Restricted Net Assets/Position Object 9790, Unrestricted Net Assets/Position

Exhibit: Restricted Balance Detail worksheet The Total, Restricted Balance line, extracts new Object 9797, Restricted Net

Assets/Position, effective 2011-12. Deleted Supplemental Forms Form 51A—Analysis of Bonded Indebtedness Discontinued this form, effective 2011-12. Form 53A—Analysis of Restricted Levies Discontinued this form, effective 2011-12. Revised Supplemental Forms Form CASH—Cashflow Worksheet Modified Form CASH as follows:

Added a new Beginning Balances column, open to Section D, Balance Sheet Transactions. This column is for informational or reference use only and is not included in the calculations for the Total column.

Added a new Adjustments column, open to Section B, Receipts, Section C, Disbursements, Section D, Balance Sheet Transactions, and Section E, Net Increase/Decrease

Added a new Budget column, open to Section B, Receipts, Section C, Disbursements, and Section E, Net Increase/Decrease

14.5 June 2012




Section B, Receipts Reversed the order of Property Taxes (objects 8020-8079) and

Principal Apportionment (objects 8010-8019) lines Deleted Other Receipts/Non-Revenue line

Section C, Disbursements Split Books, Supplies and Services (objects 4000-5999) into two lines

Books and Supplies (objects 4000-4999) and Services (objects 5000-5999)

Deleted Other Disbursements/Non Expenditures line Section D, Prior Year Transactions

Renamed Section D to Balance Sheet Transactions Accounts Receivable line, changed object code from 9200 to

9299-9299 Accounts Payable line, changed object code from 9500 to 9500-9599 Added new lines:

Assets Cash Not In Treasury (objects 9111-9199) Due From Other Funds (Object 9310) Stores (Object 9320) Prepaid Expenditures (Object 9330) Other Current Assets (Object 9340) SUBTOTAL ASSETS

Liabilities Due To Other Funds (Object 9610) Current Loans (Object 9640) Deferred Revenue (Object 9650) SUBTOTAL LIABILITIES

Nonoperating Suspense Clearing (Object 9910)

TOTAL BALANCE SHEET TRANSACTIONS (Total Assets minus Total Liabilities plus Nonoperating Accounts)

Deleted Total Prior Year Transactions line Section G, Ending Cash, Plus Cash Accruals and Adjustments

Renamed Section G to Ending Cash, Plus Accruals and Adjustments Added a second worksheet tab “Budget Year (2)” for LEAs who elect to continue to

project and analyze cashflow into the next fiscal year. The ending cash balance at June from the “Budget Year (1)” worksheet extracts into the beginning cash balance at July in the “Budget Year (2)” worksheet.

14.6 June 2012




Added a new warning internal form check prompting users if one or more rows in the Total column is not approximately equal with the Budget column in sections B and C. A rounding allowance of $100 is included. The user can still close the form without fixing the condition. This condition does not have to be fixed to complete an official export.

Forms CEA/CEB—Current Expense Formula/Minimum Classroom Compensation Added to the reductions in Column 4a and Line 13a: Resource 3327, Special Ed: IDEA Mental Health Allocation Plan, Part B, Sec 611; and Resource 6512, Special Ed: Mental Health Services. Form CEFB—Components of Ending Fund Balance Revised Form CEFB due to the implementation of GASB 54. For actual data only, all resources:

All Funds Removed the following objects:

Object 9730, General Reserve Object 9740, Legally Restricted Balance Object 9770, Designated for Economic Uncertainties Object 9775, Designated for the Unrealized Gains of Investments and Cash in

County Treasury Object 9780, Other Designations Object 9790, Unappropriated

All Funds Except Funds 61-73 Added the following objects, as applicable for each fund:

Object 9740, Restricted (calculated field) Object 9750, Stabilization Arrangements Object 9760, Other Commitments Object 9780, Other Assignments Object 9789, Reserve for Economic Uncertainties Object 9790, Unassigned/Unappropriated (calculated field)

Deleted two buttons:

Add Designation Delete Designation

14.7 June 2012




Funds 61-73 Added the following objects:

Object 9796, Capital Assets, Net of Related Debt / Net Investment in Capital Assets

Object 9797, Restricted Net Assets/Position Object 9790, Unrestricted Net Assets/Position (calculated field)

Form L—Lottery Report Section D, Comments Lottery: Instruction Materials (Resource 6300) Column Modified the severity of existing warning internal form check prompting users to enter an explanation in Section D, Comments, if data exist in the shaded cells of the Resource 6300 column. Modified this check’s severity from warning to fatal. The user can still close the form without fixing the condition, but an explanation must be provided in Section D to complete an official export. Forms MYP/MYPI—Multiyear Projections Adjusted the dollar amounts used in the Unrestricted/Restricted worksheet, Reserve

Standard Percentage Level (Line F3d for county only) and Reserve Standard – By Amount (Line F3f for county and district, and Line F7 for JPA), based on the COLA adjustment made to the Criteria and Standards Review form.

District Only: Unrestricted Worksheet only, Section A, Revenues and Other Financing Sources. Added new Line 1b, AB 851 Add-on (Meals, BTS, Special Adj.) (Form RL/I, line 5b, ID 0719)

Form MYPI only: Unrestricted Worksheet (COE and district) and Unrestricted/Restricted Worksheet (JPA), Section E, Available Reserves. Modified the following lines in Section E2, Special Reserve Fund – Noncapital Outlay (Fund 17), Projected Year Totals column A, to only extract Fund 17 general ledger data and to no longer allow key entry. LEAs that have balances in Fund 17 that should be counted in the interim Criteria and Standards calculation of Available Reserves will now need to import Fund 17 data to populate the MYPI and interim Criteria and Standards forms. (This does not add a new requirement to present an interim report for Fund 17.)

Line 2a, Stabilization Arrangements, Object 9750 Line 2b, Reserve for Economic Uncertainties, Object 9789 Line 2c, Unassigned/Unappropriated, Object 9790

14.8 June 2012




Form MYP/MYPI/MYPIO—Multiyear Projections Unrestricted, Restricted, and Unrestricted/Restricted worksheets

Section A, Revenues and Other Financing Sources Removed the data extraction in Line A5, Other Financing Sources, Objects 8900–8999, and added the following three lines to extract data in more detail:

Line 5a, Transfers In, Objects 8900-8929 Line 5b, Other Sources, Objects 8930-8979 Line 5c, Contributions, Objects 8980-8999

Section B, Expenditures and Other Financing Uses

Removed the data extraction in Line B9, Other Financing Uses, Objects 7600-7699, and added the following two lines to extract data in more detail:

Line 9a, Transfers Out, Objects 7600-7629 Line 9b, Other Uses, Objects 7630-7699

Form NCMOE—No Child Left Behind Maintenance of Effort Section A, ARRA State Fiscal Stabilization Fund (SFSF) Expenditures and/or

Education Jobs Fund Expenditures to Meet MOE Requirement Interim periods only Removed Resource 3200, ARRA: State Fiscal Stabilization Fund (SFSF),

from all extracts and line references, effective 2012-13. Section V, Detail of Charter School Adjustments

Renamed Charter School Name column to Charter School Name / Reason for Adjustment, and lengthened the key-entry cell to allow more text.

Added a new fatal internal form check prompting users to enter the charter school name and a description of adjustments if any data exists in the Expenditure Adjustment or ADA Adjustment columns. The user can still close the form without fixing the condition, but the charter school name and description of adjustments must be provided to complete an official export.

Section VI, Detail of Adjustments to Base Expenditures

Description of Adjustments column. Lengthened the key-entry cell to allow more text.

Added a new fatal internal form check prompting users to enter the description of adjustments if any data exists in the Total Expenditures or Expenditures per ADA columns. The user can still close the form without

14.9 June 2012




fixing the condition, but the description of adjustments must be provided to complete an official export.

Form RL/RLI—Revenue Limit Summary Updated revenue limit deficit factors and modified related TRCs accordingly. Base Revenue Limit Per ADA section

District only: Removed Principal Apportionment data ID number 0719 from Line 3, All Other Adjustments.

Revenue Limit Subject to Deficit section District only: Added a new Line 5b, AB 851 Add-on (Meals, BTS, Special

Adj.), Principal Apportionment data ID number 0719, to separately display the AB 851 base revenue add-on amount. This amount will now be included in the calculation for Line 5, Total Base Revenue Limit, and will no longer be included in Line 3, All Other Adjustments.

District only: Replaced Principal Apportionment data ID number 0269 with 0034 and 0724 in Line 5d, Total Base Revenue Limit, to reflect Total Base Revenue Limit plus AB851 base revenue add-on.

Revenue Limit – Local Sources section District only: Removed Principal Apportionment data ID number 0660 from

Line 25, Property Tax line. Supplemental Educational Revenue Augmentation Fund (SERAF) dollars (valid 2009-10 and 2010-11).

District only: Added Principal Apportionment data ID number 0721 to Line 27, Community Redevelopment Funds, for the Redevelopment Property Tax Trust Fund dollars.

Form SEA—Special Education Revenue Allocations Section I, Total SELPA Revenues

Deleted Line I.D, Special Disabilities Adjustment Apportionment (expired 2010-11)

Deleted Line I.M, State Mandate Settlement (SB 982/CH 203, Statutes of 2001) (expired 2010-11)

Revised Criteria and Standards Forms 01CS/01CSI—Criteria and Standards Review—Budget and Interim Adjusted deficit spending and fund balance levels for counties and reserve levels for

all LEAs based on prior year's revenue limit COLA.

14.10 June 2012




Average Daily Attendance Criterion 1, County—Interims Section 1A, Calculating the County Office’s ADA Variances, Juvenile Court and County Community Schools ADA section—Modified the Current Year line extraction, for First Interim Projected Year Totals column, to exclude Community School Pupils—Homeless (Elementary and High School) from Form AI.

Deficit Spending Criterion 6/8, County/District—Budget Section 6A/8A, Calculating the Deficit Spending Standard Percentage Level—Modified Section 2, Expenditures and Other Financing Uses:

Added new Line 2c, Plus Special Education Pass-Through Funds (Fund 10, Resources 3300-3499 and 6500-6540, Objects 7211-7213 and 7221-7223), effective 2011-12, for LEAs that elected not to exclude the special education pass-through.

Deficit Spending Criterion 6/8, County/District/JPA—Budget and Interims Section 6A/8A, Calculating the Deficit Spending Standard Percentage Level—Modified Section 1, Available Reserve Amounts, due to GASB 54:

Line 1a, Designated for Economic Uncertainties (Funds 01 and 17, Object 9770)—Shaded the First Prior Year (2011-12) column.

Line 1b, Undesignated Amounts (Funds 01 and 17, Object 9790)—Shaded the First Prior Year (2011-12) column.

Added new Line 1c, Reserve for Economic Uncertainties (Funds 01 and 17, Object 9789), effective 2011-12.

Added new Line 1d, Unassigned/Unappropriated (Funds 01 and 17, Object 9790), effective 2011-12.

Reserves Criterion 8, County—Budget and Interims Section 8A, Calculating the County Office’s Available Reserves from Juvenile Court/County Community Schools and Regional Occupational Centers/Programs—Modified Step 3, Regional Occupational Centers/Programs), Line 3b, General Reserve per EC 52321(b), extraction to include Resource 6355, ROCP: Training & Certification for Community Care (Dept Develop Service).

Technical Review Checks—New CHK-FUND09-ACTIVITY

New fatal import TRC Applies to separately reporting charter schools only Applies to all periods Applies to Budget and Interim data types Fund 09 activity in any object except objects 9791, 9793, and 9795 is invalid for

separately reporting charter schools, effective 2012-13.

14.11 June 2012




No rounding allowance In the SACS2013 software, this check will be modified to also run for actual data. In the SACS2014 software, this check will be modified to flag fund 09 data for all

objects. UNR-NET-POSITION-NEG

New warning general ledger TRC, due to the implementation of GASB 54 Applies to all periods Applies to all data types except Interim actuals to date Applies to all LEAs Object 9790 in restricted resources must be zero or negative, by resource, in

funds 61 through 73. No rounding allowance The severity of this check will be changed to fatal in the SACS2013 software.

Technical Review Checks—Deleted FUND51-IMPORT—Deleted warning TRC for all periods and data types. This TRC required that LEAs complete supplemental Form 51A (Analysis of Bonded Indebtedness) if Fund 51 (Bond Interest and Redemption Fund) general ledger amounts existed. EXCESS-DESIGNATIONSA—Deleted warning/fatal TRC for all periods and data types, due to the implementation of GASB 54. This check verified that legally restricted and other designation amounts reported in objects 9740 through 9780 did not create a negative undesignated/unappropriated balance (Object 9790) by fund and resource (for all funds except Fund 67). EXCESS-DESIGNATIONSB—Deleted warning TRC for all periods and data types, due to the implementation of GASB 54. This check verified that legally restricted and other designation amounts reported in Fund 67, Self-Insurance Fund, objects 9740 through 9780 did not create a negative undesignated/unappropriated balance (Object 9790) by resource.

14.12 June 2012




Technical Review Checks—Revised CEFB=FD-EQUITY Modified check to include Object 9796, Capital Assets—Net of Related Debt, and Object 9797, Restricted Net Assets, in the calculation of Components of Ending Fund Balance / Net Assets, due to the implementation of GASB 54. CHK-RESOURCE-LOCALLY-DEFINED Reinstated severity of this check from Warning to Fatal, for all LEAs, periods, and data types. EXCESS-ASSIGN-REU Activated this check for estimated/unaudited actual data, due to the implementation of GASB 54. UNASSIGNED-NEGATIVE Activated this check for estimated/unaudited actual data, due to the implementation of GASB 54. SE-PASS-THRU-REVENUE Activated this check for estimated/unaudited actual data. RL-CALC RL-LOCAL REVENUES Removed Object 8046 / ID 0660, Supplemental Educational Revenue Augmentation Fund (SERAF) (valid 2009-10 and 2010-11). PROPOSED CHANGES TO INTERIM AND UNAUDITED ACTUALS COMPONENTS

Revise Fund Forms All Interim Fund Forms—Add a new “Restricted Detail” worksheet tab to list restricted balance, by resource, for projected year totals data.

14.13 June 2012




Delete Supplemental Forms Form JUV-A Unaudited Actuals period only, COE and coe-charters only: Delete Form JUV-A and replace with JUV. Revise Supplemental Forms Form AI—Average Daily Attendance Interim periods only, COE only: Expand Community School Pupils Line 4 (in Elementary section) and Line 12 (in High School section) to three separate lines for Probation, Pupils expelled, and Homeless. Form CA—Unaudited Actuals Certification COEs and coe-charters only: Replace Form JUV-A with JUV. Form GANN—Appropriations Limit Calculations Update inflation adjustments on Line D2. Add a new fatal internal form check prompting users to enter an explanation if data

exists in the Adjustments column. The user can still close the form without fixing the condition, but the explanation must be provided in Form GANN to complete an official export.

Section C, Local Proceeds of Taxes/State Aid Received District only. Line 11, Comm. Redevelopment Funds—Remove Object 8046, Supplemental Educational Revenue Augmentation Fund (SERAF) (valid 2009-10 and 2010-11).

State Aid Received section Add a new warning internal form check requiring the input of State Aid Received for flexed programs into the Adjustments column. If the LEA did not receive State Aid, a zero must be entered. The user can still close the form without fixing the condition. This condition does not have to be fixed to complete an official export.

COE: Section C, lines 27-32 and 34 District: Section C, lines 26-31, 33, and 35

Form JUV—Juvenile Court and County Community Schools Account COE and coe-charters only: Open Form JUV to Unaudited Actuals period, replacing Form JUV-A.

14.14 June 2012




Form MYPIO—Multiyear Projections Sections C and D. Revise due to the implementation of GASB Statement 63 (GASB 63):

Replace all “Net Assets” descriptions with “Net Assets/Position” Line D3b, Object 9796—Replace line description of “Capital Assets, Net of

Related Debt,” with “Capital Assets, Net of Related Debt / Net Investment in Capital Assets”

Forms PCR/PCRAF—Program Cost Report Program Cost Report worksheet. Indirect Costs Charged to Other Funds Line: Modify Function range to extract only Function 7210. Technical Review Checks—New ASSET-IMPORT

New warning supplemental TRC Applies to Unaudited Actuals period only Applies to Unaudited Actual data type only Applies to all LEAs If capital asset amounts are imported/keyed (Function 8500, Facilities Acquisition

and Construction, or objects 6XXX, Capital Outlay), then capital asset supplemental data (Form ASSET) should be provided.

$100 rounding allowance The severity of this check will be re-evaluated in the SACS2013 software.

IC-EXCEEDS-LEA-RATE

New supplemental TRC Applies for Unaudited Actuals period only Applies to Unaudited Actual data type only Warning for COE, District, and charter schools Informational for JPA The indirect cost rate used in one or more programs (Form ICR, Exhibit A –

Highest Rate Used) exceeds the LEA’s approved indirect cost rate. No rounding allowance

14.15 June 2012




Technical Review Checks—Delete JUV-A—Juvenile Court and County Community Schools Account Delete the following JUV-A warning TRCs for all periods and data types, due to the implementation of GASB 54. These checks were created to accommodate temporary Form JUV-A, which is discontinued in the SACS2012 software. The JUV-A TRCs are replaced with the JUV TRCs.

JUV-A-CAP-OUTLAY JUV-A-END-BAL JUV-A-IMPORT

Technical Review Checks—Revise DEBT-IMPORT—Modify check to include Objects 9750, Stabilization Arrangements, Object 9760, Other Commitments, and Object 9789, Reserve for Economic Uncertainties, and exclude Object 9730, General Reserve, Object 9770, Designated for Economic Uncertainties, and Object 9775, Designated for the Unrealized Gains of Investments and Cash in County Treasury, due to the implementation of GASB 54. JUV—Juvenile Court and County Community Schools Account Re-activate the following JUV TRCs for the Unaudited Actuals reporting period, unaudited actual data, due to the implementation of GASB 54. These checks were temporarily discontinued in the SACS2011ALL software to accommodate temporary Form JUV-A. These JUV TRCs replace the temporary JUV-A TRCs.

JUV-CAP-OUTLAY JUV-END-BAL JUV-IMPORT

14.16 June 2012



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 27. 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).

14.17 June 2012


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 13

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.

14.18 June 2012




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 226). 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.

14.19 June 2012




Type of Data—Select the type of data you want to review or explain. Details of Checks:

SEQNUM—The sequence number is used internally by the software to

determine the order in which the checks run and display.

TRCID—The TRCID is an abbreviated name used to identify each unique technical review check.

CHECK TYPE—The check type (see page 220 for a list of the check types)

categorizes the severity of the check and is directly associated with the check itself; it is not dependent on the LEA's data. The check type does not change 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 is

directly 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 status until it is corrected or explained. All checks must contain a status of (P)assed or (E)xplained before Official export can occur. Inf(O)rmational checks 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, when

combined with the TRCID, may help users identify the accounting information to be reviewed.

14.20 June 2012




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).

14.21 June 2012



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

CEA 01

CEB 01

JUV 01, 09, 62

MYP 01, A, RL

01CS 01, A, JUV, MYP, RL All applicable funds

CB 01CS

14.22 June 2012


Attachment F – continued Form Dependencies


UNAUDITED ACTUALS PERIOD

Dependent Forms


Dependent on

Forms Funds (GL)

01 01

76A 76

95A 95

CEA 01

CORR A 01, 11

DAY 01, 09, 62

GANN A, RL 01, 09, 62

ICR 01, 09, 11, 12, 13, 19, 57, 61, 62

JUV 01, 09, 62

L All funds

NCMOE A, ACC, ADC 01, 09, 13, 61, 62

PCRAF 01, 09, 62

PCR PCRAF 01, 09, 11, 12, 13, 19, 57, 61, 62

TRAN 01, 15, 18

CA CEA, CORR, DAY, GANN, ICR, JUV, NCMOE, TRAN

SEMA 01, 09, 62

SEMB 01, 09, 62

14.23 June 2012


Attachment F – continued Form Dependencies


INTERIM PERIODS

Dependent Forms


Dependent on

Forms Funds (GL) 01I 01

JUV 01, 09, 62

MYPI 01I, AI, RLI

MYPIO All applicable funds except 01

01CSI 01I, AI, CASH, JUV, MYPI, RLI All applicable funds

CI 01CSI

SEMAI 01, 09, 62

14.24 June 2012

San Diego County Office of Education

Common Technical Review Exceptions

14.25 June 2012

Example 1 EFB-POSITIVE - (W) - All ending fund balance (object 979Z) should be positive by resource, by fund. FUND RESOURCE NEG. EFB 01 0000 -377,454.55 Total of negative resource balances for Fund 01 -377,454.55

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 -238,473.72

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) - The following objects have a negative balance by resource, by fund: FUND RESOURCE OBJECT VALUE____ 21 0000 6100 -14,923.35 21 9010 4300 -403.78 21 9010 5800 -5,035.72 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

14.26 June 2012

Example 4 OBJ-POSITIVE - (W) - The following objects have a negative balance by resource, by fund: FUND RESOURCE OBJECT VALUE____ 11 3555 4300 -39.00 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 -231,559 13 231,559

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) do not equal Interfund Transfers Out (objects 7610-7629). FUND OBJECT INTERFUND IN___ INTERFUND OUT___ 01 7619 ------------------- 170,385.00 01 8919 31,901.00 ------------------- 12 7619 ------------------- 200.00 40 7619 ---------------- 724,679.00 52 8919 723,239.00 ------------------ 67 7619 ----------------- 31,701.00 TOTALS 755,140.00 926,965.00 DIFFERENCE: -171,825.00

FIX: This exception has occurred since the total budget for all accounts in Objects 7610-7619 does not equal the total budget for all accounts in Objects 8910-8919. The difference of -$171,825 needs to be accounted for. The district should review which fund needs to be adjusted to balance objects 7610-7619 with objects 8910-8919, thereby eliminating the exception.

14.27 June 2012

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 175,436.00

FIX: The above resource is a deferred revenue resource (see CDE’s website: http://www.cde.ca.gov/fg/ac/ac/documents/resourcelist060512.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: 2010 - 11 2011 - 12 FUND EFB BFB DIFFERENCE 51 528,544.00 0.00 -528,544.00

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 programmed in and it is checking to see that the current year beginning balance is in agreement. A fatal exception will always be generated at the budget cycle due to the fact that the county auditor’s 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.

14.28 June 2012

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 2012

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 2012

The following items will be needed at 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 2012

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 2012

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 Form J-7 CSR and supporting documents.

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

Documentation for the public hearing regarding Tier III flexibility such as board minutes, public notice, resolution, etc.

8 School Accountability Report Cards (SARCs) for each school selected for site attendance testing.

9 Quarterly reports of summarized complaint data and facilities interim evaluation instruments (for Decile 1-3 schools) or equivalent facility inspection documents.

10 Ratio of Administrative employees to teachers, with supporting documentation attached.

11 List of teachers and assignments (identify classes with 20% or more English language learners).

12 Teacher credentials, including evidence of CLAD or equivalent credential to teach English language learners (will be inspected on a sample basis).

15.5 June 2012

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 2012

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 2012

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 2012

LIABILITIES

1 Accounts payable detail listing by fund and resource.

2 Copy of 2011-12 and 2012-13 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 2012

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 2012

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 2012

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 2012

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 2012

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 2012

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 2012

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 2012

California Department of Education (http://www.cde.ca.gov/fg/ac/ac/sacsminutes050311a.asp) Page Generated: 6/8/2012 2:45:13 PM

SACS Minutes, March 2011, Attachment A This document is Attachment A to the Standardized Account Code Structure (SACS) Forum meeting minutes for March 3, 2011.

Questions: Financial Accountability & Information Services | [email protected] | 916-322-1770

Last Reviewed: Monday, May 16, 2011

Accounting for the basic aid district “fair share” reduction from certain categorical programs

Section 37 of Assembly Bill 2 of the Fourth Extraordinary Session (ABX4 2) requires that categorical funding allocations to basic aid school districts in fiscal year 2010–11 be reduced by the lesser of: (1) the district’s 2009–10 total revenue limit subject to the deficit factor, calculated as of the 2009–10 certified second principal apportionment, multiplied by 5.81 percent or (2) the amount of the district’s excess taxes. This reduction applies to fiscal year 2010–11 only and entitlement to funds in subsequent years will not be affected.

Basic aid districts will account for the “fair share” reduction similarly to the 2009–10 per-ADA reduction.

Categorical revenue is reduced, not revenue limit, e.g., no negative Object 8011. Most of the reductions will come from flexed categorical funding (Resource 0000, Object 8590). Although the CDE will

identify from which flexed “programs” the reductions are taken, districts that continue to track individual programs locally will apply the reductions based on local priorities.

Reductions of any remaining restricted programs, e.g., Economic Impact Aid or Transportation, will be reflected in the appropriate restricted resource code.

2009–10 to 2010–11 categorical deferral reductions Districts that accrued in 2009–10 the categorical deferrals being reduced in 2010–11 will reverse the accrual, up to

the amount reduced. Districts that did not accrue in 2009–10 the categorical deferrals being reduced in 2011 may have no entry for

2010–11, assuming the entire deferral was reduced. Otherwise, the net deferral revenue will be reported. For audit trail purposes districts may want to record separate transactions, e.g., the deferral revenue at gross and an offsetting entry showing it was paid back to the CDE.

2010–11 entitlement reductions Districts will record the net revenue received, or no revenue if the entire entitlement is reduced. For audit trail

purposes, districts may want to record separate transactions, e.g., the 2010–11 entitlement revenue at gross and an offsetting entry showing it was paid back to the CDE.

16.6 June 2012

16.7 June 2012

16.8 June 2012

ATTACHMENT 2

County Auditor and ControllerProperty Tax Services

Tentative Apportionment Schedule2011-2012

07/21/2011- Revised

Tax Revenue Categories (Estimated Percentage to Date)

Apport Date

Wire Date

Apport Number

CURRENT S

ECURED

CURRENT

UNSECURED

DELINQUENT

SECURED

DELINQUENT

UNSECURED

CURRENT

SECURED HOE

CURRENT

UNSECURED

COMMUNITY

REDEVELOPMENT

Remarks

8/9 8/10 1 Supplemental Assessment

9/6 9/7 2 45

10/4 10/5 3 80 15

11/1 11/2 4 2 20 2

12/6 12/7 5 *40 95 15 15 *40 Percentage Distribution

1/10 1/11 6 50 96 50 50 50

2/7 2/8 7 55 97 55

3/6 3/7 8 56 97 35 56

4/3 4/4 9 *86 *86 Percentage Distribution

5/1 5/2 10 95 97 85 85 95

6/5 6/6 11 96 100 100 96

6/26 6/27 12 98 97 452 98 Teeter Buyout

7/17 7/18 13 Clean Up Year End

1 Taxing agencies under the alternate method of property tax allocation (Teeter plan) will receive 100% of their current secured and supplemental tax revenues in Tax Apportionment No.12, June 26, 2012.2 Delinquent secured tax revenue is allocated only to taxing agencies not under the Teeter plan.Additional Information:Real Property Transfer Fees is apportioned to the appropriate agencies on a monthly basis.Supplemental assessment revenue is allocated monthly.Sales Tax Revenue pursuant to Government Code 30054(b)(3) is apportioned to the appropriate agencies on a monthly basis.Community Redevelopment Agencies' tax increment allocations are made November through July, one week after the aboveapportionment date.

100 1

S:\PTS\APPORT\CALENDAR\Apportionment Schedule\ApportSched1112.xls--2011-2012 9/16/201116.9 June 2012

16.10 June 2012

Alpine Union ElementaryBonsall Union ElementaryCajon Valley Union Elementary

Without Deferrals With Deferrals

Month Deferred To

Month Deferred From

Chula Vista Elementary JULY 5% 0.00% Sept & JanDehesa Elementary AUGUST 5% 1.89% JanuaryEscondido Union Elementary SEPTEMBER 9% 12.63% JulyJamul-Dulzura Union Elementary OCTOBER 9% 4.66% JanuaryLa Mesa-Spring Valley Elementary NOVEMBER 9% 9.00%Lakeside Union Elementary DECEMBER 9% 9.00%Lemon Grove ElementaryNational Elementary JANUARY 9% 17.81% July, Aug &

OctSan Pasqual Union Elementary FEBRUARY 1/5 * 1.68% JulySan Ysidro Elementary MARCH 1/5 * 0.95% April & AugSantee Elementary APRIL 1/5 * 5.49% July & Aug MarchSouth Bay Union Elementary MAY 1/5 * 2.42% July & Aug

JUNE 1/5 * 0.00% JulyEscondido Union HighGrossmont Union High JULY Balance ** 20.77% Feb, April, May

& JuneSweetwater Union High AUGUST 13.69% March, April &

MayMountain Empire Unified 0.00%Oceanside Unified TOTAL 100.00%Poway UnifiedRamona UnifiedSan Diego UnifiedVista Unified

All Charter Schools (ExceptRevenue Limit Model Schools)SDCOE

* 1/5 is equal to the recertified amount less amount due to date. When P-1 is equal to the advance apportionment1/5 is equivalent to 9%.

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

Distribution Percentage

2012-13 APPORTIONMENT DISTRIBUTION

DISTRICTS UNDER EC 14041(a)(2) - Type 1Includes AB 103 & May Revision

16.11 June 2012

Cardiff ElementaryDel Mar Union ElementaryEncinitas Union Elementary

Without Deferrals With Deferrals

Month Deferred To

Month Deferred From

Fallbrook Union Elementary JULY 15% 0.00% Sept & JanJulian Union Elementary AUGUST 15% 5.67% JanuaryRancho Santa Fe Elementary SEPTEMBER 15% 25.90% JulySolana Beach Elementary OCTOBER 15% 7.77% JanuarySpencer Valley Elementary NOVEMBER 0% 0.00%Vallecitos Elementary DECEMBER 0% 0.00%

Fallbrook Union High JANUARY 6% 26.66% July, Aug & Oct

Julian Union High FEBRUARY 1/5 * 1.27% JulySan Dieguito Union High MARCH 1/5 * 0.72% April & Aug

APRIL 1/5 * 4.14% July & Aug MarchBorrego Springs Unified MAY 1/5 * 1.83% July & AugCarlsbad Unified JUNE 1/5 * 0.00% JulyCoronado UnifiedSan Marcos Unified JULY Balance ** 15.70% Feb, April, May

& JuneValley Center Pauma UnifiedWarner Unified AUGUST 10.34% March, April &

May0.00%

TOTAL 100.00%

* 1/5 is equal to the recertified amount less amount due to date. When P-1 is equal to the advance apportionment1/5 is equivalent to 6.8%.

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

2012-13 APPORTIONMENT DISTRIBUTION

DISTRICTS UNDER EC 14041(a)(7) - Type 2

Distribution Percentage

Includes AB 103 & May Revision

16.12 June 2012

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 April 2011

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.

SYSTEMS UTILIZATION STAFF PHONE NUMBERS

William Pickering (858) 292-3668 Michele O’Hagan (858) 292-3673 Jocelyn Milla (858) 292-3827

SCREEN ACCESS

Access Removed 6/29/12 AM: INVADD Access Removed 6/30/12 AM: ENCENT, ENCUPD Available 7/06/12 AM: FIS FY 11-12 FYTRN, FYDIST (with a 06/30/12 date) (Dist 90-FYCASH) FY 12-13 ENCENT, ENCUPD, INVADD

17.2 April 2012

2011-12 YEAR-END PROCEDURE

PAYROLL POSTS – M12 and S24 Payrolls These payrolls will post to FIS as soon as they are in balance. The 7/05/12 payroll will be included in June month end reports that processes on 7/05/12.

SXADJ SCREEN Adjustment Deadline

Payroll Expense Distribution Calculation Exceptions (PEDCER) Adjustments

Through 6/26/12

To adjust Payroll Exceptions in PAYROLL and FIS Use SXADJ Screen "ADJ" function

After 6/30/12

To adjust 11/12 Payroll Exceptions in FIS do Journal Entries using the appropriate screen:

Use the TRNADJ screen 7/01/12 thru 7/05/12 Use the FYTRN screen 7/06/12 thru closing date (8/22/12)

To adjust Payroll Exceptions in PAYROLL only:

Use the SXADJ screen "FIX" function NOTE: SXADJ screen will be disabled from 6/27/12 through 6/30/12, and will be enabled on 7/01/12. 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 2011 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 2012 Monthly Payroll Exceptions

The SXADJ screen "ADJ" function can be used on July 24, 2012 for clearing FY 12/13 payroll exceptions.

17.3 April 2012

Clearing Vendor Invoices

Financial Accounting orders "Remove All Vendor Invoices"

"OTHER" report 03 on June 29,CCYY.

"Remove All Vendor Invoices" is processed with unpaid invoice records removed.

"Unpaid Vendor Invoice Records"

report is produced and distributed to districts.

17.4 April 2012

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 29 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 April 2012

FIS Year-End Processes

INVLST

INVENO

17.6 April 2012

17.7 April 2012

Rolling the Fiscal Year Vendor Amounts

Financial Accounting orders "Clear Fiscal Year Vendor Amounts"

"OTHER" report 05 on June 29.

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 April 2012

FIS YEAR-END PROCESSES

ROLL VENDOR HISTORY

On June 29, 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 29, 2012. 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 April 2012

Clear Vendor History

Before

After

17.10 April 2011

Clearing the Encumbrances

On July 2, 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 2 .

"Encumbrances " is processed with

encumbrance records removed.

"Encumbrances " report is produced and distributed to districts.

17.11 April 2012

17.12 April 2011

FIS PRIOR YEAR POSTING SCREENS

Beginning July 6, 2012 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 11-12 For FY 12-13

Use a 06/30/12 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 12/13. * 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 6 – August 22, 2012.

17.13 April 2012

Glossary of Common School Finance Terms

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.

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.

18.1 May 2008

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

18.2 May 2008

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.

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

18.3 May 2008

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.

18.4 May 2008

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).

18.5 May 2008

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.

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.

18.6 May 2008

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.

18.7 May 2008

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.

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,

18.8 May 2008

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 nondisabled 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 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

18.9 May 2008

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."

18.10 May 2008

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.

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 �Test 1� and �Test 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.

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"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.

Purchase Order An encumbrance document that shows the vendor from whom a purchase is being made, what is being purchased by the school agency, the amount of the purchase, the fund from which the purchase is being made (e.g. general, building or bond fund), an accounting code to which the purchase shall be applied, and the signature or initial approval of the designed central office personnel responsible for approving the ordering of goods.

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.

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 –

18.12 May 2008

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

18.13 May 2008

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 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.

18.14 May 2008

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 April 1. Even though a pupil may receive multiple services, each pupil is counted only once in the unduplicated count.

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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.)

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18.16 May 2008

SectionPage Number

Accounting Updates………………………...…………………………………………………16.1-16.28Accounts Payable Accrued (Schedule of).....................................................................5.4Accounts Receivable Accrued (Schedule of)...........................................................5.6Accrual Samples...............................................................................……..5.7-5.8Accruals, Expenditure........................................................................……..5.3Accruals, Income................................................................................……..5.5Accruals, Payroll................................................................................……..6.1-6.6ARMS to ORACLE Crosswalk-Charter Schools……………….…………………………………………….1.32-1.34ARMS to ORACLE Crosswalk-Districts………………………………...………………………………….1.12-1.31Audit Check List.....................................................................................……15.2-15.11Audit Information....................................................................................…15.1Bank Supplies Ordering...........................................................................................…1.8BS Upload User Guide…………………...……………………………………………….1.36-1.38Budget Rollover Request Form..............................................................…1.54Budget Rollovers.............................................................................................……1.53California School Accounting Manual (CSAM)…………………………...…July 2011 ReleaseCategorical Program Flexibility…………………………………………………9.5-9.8Categorical Program Entries…………………………………………………9.18-9.20Categorical Programs, Characteristics and Sources..................................…9.1-9.2CAT Form and Accounting Entries………………………………….……………….9.13-9.17Chart of Accounts Rollover Form............................................................…1.52Chart of Accounts Rollover Process......................................................…1.50-1.51Checklist, Year-End Closing.................................................................…….3.4-3.8Closing Entries........................................................................................…5.1-5.2Closing Entries Procedures.......................................................................................…3.2-3.3Closing Schedule / Off-line...................................................................…….2.4Closing Schedule / On-line.....................................................................…….2.2-2.3Contributions From Unrestricted General Fund……………………………………………….9.9Consolidated Federal Administration……………………….…………………………9.11-9.12Contact Information..............................................................................…1.4-1.5Deferred Maintenance Certification Form, Instructions & Examples.......................................................……10.6-10.14Deferred Maintenance, Deposit of Funds.................................................10.2Deferred Maintenance, Report Requirement............................................10.1-10.2Deferred Maintenance Resolution.....................................................…………10.3

INDEX

19.1 June 2012

SectionPage Number

Deferred Maintenance Schedule A.......................................................……..10.4Deferred Maintenance Schedule B.......................................................…….10.5Deferred Maintenance, Transfer of Excess Local Funds.........................................................................…10.2Deferred Revenue.................................................................................…….4.3Deposit Information….......................................................................……..1.35Deposit Permit Sample..........................................................................…1.39Direct Costs...........................................................................................…7.2-7.3Direct Support Costs.............................................................................…7.3-7.4Direct Deposit Form & Infomation.............................................................................…1.41-1.42District Dictionary Rollover Form...........................................................…1.52District Dictionary Rollover Process......................................................…1.50-1.51District Closing Checklist.....................................................................…….3.10-3.14Due To/Due From Accounts, Establishing...........................................……..4.4-4.5Due To/Due From Accounts, Reversing……............................................…4.6Encumbrances, Removing...................................................................…….17.11-17.12Federal Transferability…………………………………………………………..9.10Financial Accounting Home Page........................................................……………..1.2Financial Reporting Home Page……………………………………………………………….1.3FIS "INFO" Screen..............................................................................……..17.2FIS Posting Screens...........................................................................................…17.13FIS Terminal Availability (Screen Access)........................................................................…….17.2Fund Check.................................................................................................4.7-4.9Fund, Establish a New Fund…………………………………………………..1.9Fund Resolution Web Page.…..…………………………………………………1.10-1.11GAPS, Bank Account Requirements..........................................................1.40GASB 34 - Basic Financial Statements - MD&A.............................................................................................…….12-1-12.19GASB 45 - Accounting & Reporting by Employers for OPEB.............................................................................................…….12.2.1-12.2.23GASB 54 - Fund Balance Reporting.............................................................................................…….11.5-11.8GASB 54 - New Governmental Fund Type Definitions.............................................................................................…….12.3.1-12.3.4Glossary of School Finance Terms........................................................…18.1-18.16Grant or Entitlement..............................................................................……9.3-9.4Indirect Costs........................................................................................…….7.5-7.6

INDEX - Continued

19.2 June 2012

SectionPage Number

Indirect Cost Rates...............................................................................…………………7.7-7.11Interest Earned on Federal Funds…………………………………………………………..9.21-23Interest Rates……………………………………………………..…………………………………5.9Interfund Transfers In and Out...............................................................…….8.19-8.20Intra-Budget Resolutions - Qualifying Districts.............................................1.47-1.49Inventory....................................................................................................3.9PERS Remove Process……………………………………………………………………….8.4-8.18Petty Cash Reconciliation...........................................................................5.10Prepaid Expense.........................................................................................4.2Principal Apportionment Distribution..................................................................……..16.11-16.12Principal Apportionment Suspense Clearing....................................................……..4.10-4.13Property Tax Distribution................................................................................16.9-16.10Report Ordering..........................................................................................1.46Reserve Samples........................................................................................11.2-11.4Revolving Cash Reconciliation...................................................................5.11SACS Software Changes………………………………………………………………………….14.1-14.21SACS Software Form Dependencies - Attachment F………………………….14.22-14.24Special Transfers, Community Day Schools...............................................................8.2Special Transfers, Revenue Limit................................................................8.3Special Transfers, Special Education……………………………………….8.2aSXADJ Deadlines.......................................................................................17.3Technical Review Check List (TRC) Common Exceptions…………………………………………..14.25-14.28Temporary Loan From County Treasury…………………………………….13.4-13.5Temporary Transfer of Funds....................................................................13.2-13.3Temporary Transfer of Funds Resolution Form...........................................13.6-13-12TRANs........................................................................................................13.13-13.17Transfer of Lottery Funds…………………………………………. 16-7-16.8Treasurer's Bank Information......................................................................1.8Vendor History, Clearing/Roll Vendor History..............................................................................17.8-17.10Vendor Invoices, Removing/Clearing................................................................17.4-17.7Warrant Processing List..............................................................................1.6-1.7Wire Transfer Information............................................................................1.43-1.45

INDEX - Continued

19.3 June 2012