SACS2005ALL Software Readme
The following contains the latest information about the SACS2005ALL software. It is in addition to or supersedes information that may be found in the SACS2005ALL Software User Guide.What's New
Listed below is a summary of changes being made to the Standardized Account Code Structure (SACS) software for the 2005-06 budget and interim, and the 2004-05 unaudited actual components. We incorporate changes requested by users wherever possible; you may recognize one of your suggestions being implemented here. This year we are focusing our efforts on an earlier release of the software, so most of the non-essential change orders have been deferred to the future.
Again this year, the SACS Software User Guide, and the County Office of Education (COE) and district versions of the financial reporting calendars will be copied to your SACS software subdirectory; the default subdirectory for the SACS2005ALL software is C:\SACS2005ALL\Calendars and Manuals. Having these documents in their electronic formats provides for quick electronic search on key words or terms to help locate specific topics, rather than manually searching through the hard copy documents.
New this year, the user guide has been added as a feature in the Help menu; see the Enhanced Features section below for more details. To further enhance the Help feature, we have merged the SACS Instruction Manual with the SACS Software User Guide; the SACS Instruction Manual no longer exists.
For additional information on each of the changes summarized below, refer to the relevant sections of the SACS Software User Guide.
Enhanced Features
- Help Menu
- Two new selections have been added to the Help Menu that will open a window where the SACS Software User Guide can be viewed. The first selection, SACS Help, will take you to the top of the user guide, and the second selection, SACS Help Contents, will take you to the Table of Contents. Within the Table of Contents there are links that will take you to the various sections within the user guide. While viewing the user guide through the Help window, pressing Ctrl F will open the Find window to provide search capabilities. Also, while in a form or process within the software, pressing the F1 key will take you to the relevant section of the user guide for that form or process.
- Export File Names
- Added "period" identifiers (i.e., BS1 for July 1 single budget, A for unaudited actuals, etc.) to the file names of exported data to provide for easy identification of file contents and to help prevent overwriting data files from different periods (i.e., overwriting a budget period file with an unaudited actuals or interim period file).
- Official Export
- In the Official Export failed message, added display of the names of the TRC exceptions that prevent Official Export from occurring.
Deleted Fund Form
- Form 72 – Article XIII-B – This fund ended June 30, 2004.
Revised Fund Forms
- Revised/added object codes:
- Object 6100, Sites and Improvements of Sites, split into two objects: Object 6100, Land and Object 6170, Land Improvements
- Object 6100, Sites and Improvements of Sites, split into two objects: Object 6100, Land and Object 6170, Land Improvements
- Deleted object code:
- Object 8997, Transfers of Restricted Balances – Expired June 30, 2004
New Supplemental Form
- Form NCMOE – No Child Left Behind Maintenance of Effort
- Form NCMOE has been added to the Supplemental Forms menu for the unaudited actuals period, for districts and district and county charter schools only; not for counties or JPAs. It is a required form if No Child Left Behind (NCLB) data is reported. For additional information on this new form refer to the SACS Software User Guide.
Revised Supplemental Forms
- Form 51A/Form 53A – Analysis of Bonded Indebtedness/Analysis of Restricted Levies
- Modified text on line 13 from "Maximum Amount: District Tax Requirements" to "Maximum Amount: District Secured Tax Requirements" since it represents the Secured Roll.
- Form A – Average Daily Attendance
- Based on the Principal Apportionment Attendance Software, added a couple of lines for skilled nursing facility funding for special education, in the district form.
- Form ASSET – Schedule of Capital Assets
- Revised account title for "Improvement of Sites" to "Land Improvements" to coincide with new Object 6170, Land Improvements.
- Form CAT – Categoricals - Federal/State/Local Grant Awards, Revenues & Expenditures
- Removed the lines for Restricted Balance Transfers (Object 8997) from the applicable worksheets since the provision was inactivated this year.
- Modified the print orientation from portrait to landscape so more columns would print on each page.
- Removed the lines for Restricted Balance Transfers (Object 8997) from the applicable worksheets since the provision was inactivated this year.
- Form CC – Health & Welfare/Workers' Compensation Certifications
- Removed the Health and Welfare certification and renamed the form to Workers' Compensation Certification. EC section 42140, which required the Health and Welfare certification, became inoperative effective January 1, 2005.
- Form CEA/CEB – Current Expense Formula/Minimum Classroom Compensation
- Updated the resources in Column 4a and Row 12a reductions to include new resources 3013, 3020, 3175, 3176, 3177, 3178, 3316, 6225, 6226, 7010, 7126, 7157, 7158, 7380, and 7391.
- Form CORR – Education of Adults in County Correctional Facilities
- Updated statewide average indirect cost rate.
- Criteria and Standards Forms
- Deficit Spending and Reserves thresholds were adjusted based on the prior year's cost of living adjustment (COLA), per the Criteria and Standards (county form only).
- Form DAY – Community Day Schools
- Modified to include objects 7370, Transfers of Direct Support Costs, and 7380, Transfers of Direct Support Costs - Interfund.
- Form GANN – Appropriations Limit Calculations
- Updated inflation rates.
- Modified Class Size Reduction lines C31 and C32 to extract by objects only, not by resource (district form only).
- Updated inflation rates.
- Form ICR – Indirect Cost Rate Worksheet
- Expanded text in Part I, Classroom Units, to better explain what data should be entered.
- Data entry for Part II, Data Processing Services, was removed and replaced with text to explain its removal.
- Expanded text in Part I, Classroom Units, to better explain what data should be entered.
- Form L – Lottery Report
- Added revenue Object 8965, Transfers from Funds of Lapsed/Reorganized Districts, to allow for transfer of funds from lapsed/reorganized districts.
- Modified Form L to extract the ending fund balance entered in the prior year's Form L for lottery money transferred to other resources (to be preloaded into the software) as current year beginning balance.
- Added Fatal message to appear upon closing the form if the ending balance in the Transferred to Other Resources for Expenditure column is negative.
- Added revenue Object 8965, Transfers from Funds of Lapsed/Reorganized Districts, to allow for transfer of funds from lapsed/reorganized districts.
- Form PCR – Program Cost Report
- Deleted the Work Stations column on the Schedule of Allocated Costs (AC), now that the Work Stations allocation factor column has been deleted from Form PCRAF.
- Form PCRAF – Schedule of Allocation Factors
- Deleted the Work Stations allocation factor column, since costs in Function 7700, Centralized Data Processing, by CSAM definition, should be agency-wide administrative costs.
- Form RL/RLI – Revenue Limit Summary
- Added Line 42 in the county version only for Excess ERAF. This is a non-add item to be used in the RL-CALC-C TRC.
- Updated deficit factors.
- Added Line 42 in the county version only for Excess ERAF. This is a non-add item to be used in the RL-CALC-C TRC.
- Form SEA – Special Education Revenue Allocations
- Updated to reflect changes in the 2004-05 P1 SELPA Special Education Funding Exhibit.
- Form TRAN – Annual Report of Pupil Transportation
- Modified to generate warning messages upon closing the form when certain extracted GL amounts exist but the related manual input cells are not completed and when Line D1, capital outlay adjustments, do not net to zero.
- Charter Schools Attendance and Revenue Limit Forms
- The attendance and revenue limit forms (Forms A and RL) are optional instead of required this year. The existing forms may not be applicable for all charter schools, and we have not yet developed a format that would be appropriate for each one. We will revisit these forms again for next year's software and would be more than happy to consider any suggestions from sponsoring districts and counties.
Revised Reports
Government-wide Reports
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Enhancements to GASB 34 Government-wide conversion entries and reports:
- Changes to conversion entries:
- CE0001, Capital Outlay Expenditures, has been modified so the default conversion entry for expenditures in new Object 6170, Land Improvements, is to Object 9420, Land Improvements.
- CE010, Expenditures Relating to Prior Periods, has been expanded to allow for items such as payments on structured legal settlements and retirement incentives paid over time.
- CE019, Elimination of Interfund Transfers Among Governmental Funds: has been modified so that interfund transfers involving Object 8916 in enterprise funds and Object 7616 in the general fund are not eliminated.
- CE021, Postemployment Benefits Other Than Pensions (OPEB): New entry added for recognition of any difference between OPEB costs as defined by generally accepted accounting principles (normally, the LEA's Annual Required Contribution [ARC]), and the amounts actually contributed.
- CE022, Other Liabilities Not Normally Liquidated with Current Financial Resources: New entry for recognition of any liabilities incurred during the year that will not be liquidated with current financial resources and that are not already provided for in other entries (i.e., liabilities for other than compensated absences and unmatured interest on long-term debt). Examples include special termination benefits (such as retirement incentives) financed over time, and structured legal settlements.
- CE0001, Capital Outlay Expenditures, has been modified so the default conversion entry for expenditures in new Object 6170, Land Improvements, is to Object 9420, Land Improvements.
- Changes to program revenues:
- Operating Grants and Contributions no longer includes unrestricted resources 0000-1999 in non-operating funds 10-57; these are now
included as general revenues. Since most (not all) of the use of unrestricted resources in Funds 10-57 was eliminated by the new restricted resources for Adult Ed, Deferred Maintenance, and School Facilities apportionments that were required beginning in 2004-05, it is now appropriate to extract all unrestricted revenues as general revenues in both governmental and business-type activities.
- Operating Grants and Contributions no longer includes unrestricted resources 0000-1999 in non-operating funds 10-57; these are now
- Changes to Government-wide Statement of Activities:
- Extraction of business-type activities expenses now includes all functions. This has particular relevance for Fund 62, Charter Schools Enterprise Fund, in which the Instruction and various support functions are commonly used.
- The reconciliation page has been expanded to include the new items in entries CE010, CE021, and CE022.
- Extraction of business-type activities expenses now includes all functions. This has particular relevance for Fund 62, Charter Schools Enterprise Fund, in which the Instruction and various support functions are commonly used.
- Changes to conversion entries:
Special Education Maintenance of Effort
- The Special Education Maintenance of Effort reports are not included in the SACS2005ALL software, but will be completed and distributed shortly thereafter. Following is a list of proposed changes:
- Remove object 9650, Deferred Revenue.
- Add objects 7141-7143, Other Tuition, Excess Costs, and/or Deficit Payments.
- Add new worksheets in SEMA and SEMB to calculate LEA compliance, similar to the SELPA compliance calculation.
- Add "Local Only" calculation to the SEMA, similar to the SEMB report.
- Revise SEMB to allow up to 50% of increase in IDEIA funding (used to be 20%)to be treated as local funding if used for activities allowed under NCLB
- Add JPAs and charter schools to the SELPA list so they will appear on the SELPA reports.
- Add SEMA and SEMB for JPAs to access through the Reports menu
- Add new Report SEMAI - similar to the SEMA report, but provided in the interim periods.
- Remove object 9650, Deferred Revenue.
Technical Review Checks
- New Fatal Checks:
- LOT-IMPORT – New supplemental check during the unaudited actuals period and for all LEA types, except JPAs, to verify that Form L is saved if State Lottery dollars (resources 1100 or 6300) are reported.
- NCMOE-IMPORT – New supplemental check during the unaudited actuals period, for districts and district charter schools only - not for counties, county charter schools, or JPAs - to verify that Form NCMOE is completed if No Child Left Behind amounts are reported.
- TRAN-NO-PUPIL-DATA – New Supplemental check for all LEAs, except charter schools, during the unaudited actuals period to verify that pupil transportation data is reported in Schedule I of Form TRAN if costs are reported in Schedule III, Line K.
- LOT-IMPORT – New supplemental check during the unaudited actuals period and for all LEA types, except JPAs, to verify that Form L is saved if State Lottery dollars (resources 1100 or 6300) are reported.
- New Warning Checks:
- CHK-GOALxFUNCTION-B – New import check for all LEA types including charters, and all periods to verify that costs of general administration (functions 7200-7999, except 7210) are direct-charged to a goal that is Undistributed (goal 0000), Nonagency (goals 7100-7199), or County Services to Districts (goals 8600-8699). This year the check is for 2005-06 budget and interim data only. Next year estimated/unaudited actuals data will be checked as well.
- CHK-UNBALANCED-DATA – New export check for all LEA types including charters, for all periods, and estimated/unaudited actuals, budget, and interim projected year totals data. If unbalanced data exists in any of the supplemental forms the unbalanced conditions must be corrected, or explained if valid, before an official export can be completed.
- GEN-ADMIN-RESOURCE – New import check for all LEA types including charters, and all periods to verify that general administration costs (functions 7200-7999, except 7210) are direct-charged to an unrestricted resource (resources 0000-1999). This year the check is for 2005-06 budget and interim data only. Next year estimated/unaudited actuals data will be checked as well.
- LOT-CONTRIB-IMPORT-B – New Supplemental check for all LEAs, except JPAs, during the unaudited actuals period to verify that expenditure information is provided in Form L if state lottery revenue (Resource 1100) is contributed to other resources (Object 8980).
- TRAN-COST-PER-MILE – New Supplemental check for all LEAs, except charter schools, during the unaudited actuals period to check for costs per mile that exceed $10.
- TRAN-COST-PER-PUPIL – New Supplemental check for all LEAs, except charter schools, during the unaudited actuals period to check for costs per pupil that exceed $6,000 for Home-to-School or $10,000 for Severely/Orthopedically Handicapped (SH/OH) transportation.
- CHK-GOALxFUNCTION-B – New import check for all LEA types including charters, and all periods to verify that costs of general administration (functions 7200-7999, except 7210) are direct-charged to a goal that is Undistributed (goal 0000), Nonagency (goals 7100-7199), or County Services to Districts (goals 8600-8699). This year the check is for 2005-06 budget and interim data only. Next year estimated/unaudited actuals data will be checked as well.
- New Warning/Fatal Checks:
- AR-AP-POSITIVE – New general ledger check to verify that Accounts Receivable (Object 9200), Due from Other Funds (Object 9310), Accounts Payable (Object 9500), and Due to Other Funds (Object 9610) have positives balance by resource, by fund. The check will be Warning for 2004-05 estimated/unaudited actual and 2005-06 interim projected year totals data. Next year the check will be Fatal for 2005-06 estimated/unaudited actuals.
- PY-EFB=CY-BFB-RES – New import check to compare prior year ending balances to current year beginning balances, by fund and resource. It will check all funds for all LEA types, except charter schools (see new check for charter schools below). The check will be Warning for 2004-05 estimated/unaudited actuals, then Fatal for 2005-06 estimated/unaudited actuals. The existing "by fund" check will continue to run as well, at least for this year.
- PY-EFB=CY-BFB-RES-CH – New import check like the new PY-EFB=CY-BFB-RES check, but for charter schools only. For those charter schools that are reporting in SACS for the current year, but reported in the alternative form last year, Charter School Alternative Form prior year ending fund balances have been included in the SACS software to compare to the total of the SACS beginning balances for all resources.
- AR-AP-POSITIVE – New general ledger check to verify that Accounts Receivable (Object 9200), Due from Other Funds (Object 9310), Accounts Payable (Object 9500), and Due to Other Funds (Object 9610) have positives balance by resource, by fund. The check will be Warning for 2004-05 estimated/unaudited actual and 2005-06 interim projected year totals data. Next year the check will be Fatal for 2005-06 estimated/unaudited actuals.
- Because there was no fund identification on the 2003-04 alternative form, we had to determine what the SACS equivalent fund would be for each alternative form used. If any of the full accrual objects were used, the prior year ending fund balances were designated as Fund 62, all others were designated as Fund 01. There will be a selection added to the 2004-05 alternative form where charters can indicate the accounting methodology used (full or modified accrual), from which we will determine the SACS equivalent fund next year.
- Also, because this TRC checks by resource, a pre-check is done to see if there is an alternative form balance for the charter and, if so, the SACS resource beginning balances are totaled by fund for comparison to the alternative form ending balances. If they match by fund, the check will pass. If not, the resource detail will display in addition to the alternative form ending balance.
- Like the PY-EFB=CY-BFB-RES check, the check will be Warning for 2004-05 estimated/unaudited actuals, then Fatal for 2005-06 estimated/unaudited actuals.
- SPECIAL-ED-GOAL – New import check to verify that Special Education revenue and expenditure transactions (resources 3300–3405, 6500, 6510, and 7240, objects 1000-8999) are coded to a Special Education 5000 goal or to Goal 7110, Nonagency - Educational. The check will be Warning for the 2004-05 actuals data (estimated and unaudited), and Fatal for 2005-06 budget data and projected year totals data for Interims. Next year the check will be Fatal for actuals data as well.
- Revised Technical Review Checks:
- CHK-DEPENDENCY – Modified to include dependency checks for the Lottery form and the new NCMOE form, during the unaudited actuals period for unaudited actuals data, if fund data, or Form A data for NCMOE, is revised after Form L or Form NCMOE are saved. Also for the unaudited actuals period, modified dependency checks to include GANN budget data dependencies, SEMA actuals data dependencies, and SEMB actuals and budget data dependencies.
- CHK-RESOURCExOBJECTA – Modified to only exclude objects 9791, 9793, and 9795, which will be checked in CHK-RESOURCExOBJECTB (otherwise it checks objects 8000-9999).
- CHK-RESOURCExOBJECTB – Changed to Informational and modified to check objects 9791, 9793 and 9795 instead of objects 8998, 9650, and 9711 through 9790; these are now included in CHK-RESOURCExOBJECTA.
- CHK-GOALxFUNCTION – Changed to CHK-GOALxFUNCTION-A (see New Warning Checks section above for new CHK-GOALxFUNCTION-B check)
- EXP-POSITIVE – To help clarify what the check is doing, the text was changed to include "(NOTE: Functions, including CDE-defined optional functions, are checked individually, except functions 7200-7600 are combined.)"
- HW-PROVIDE – Changed title to WK-COMP-CERT-PROVIDE and modified the text to reflect deletion of the Health and Welfare Benefits certification portion of the Form CC.
- IC-PCT – Changed the "exception" narrative for clarification and to provide reference to the SACS Software User Guide for further information on reviewing indirect cost rate data.
- JUV-CCS-COMPARISON – Modified the detail listed in the exception message and the associated calculations to reflect the change in this year's revenue limit deficit amount, from .01195 to .00323.
- LOT-CONTRIB-IMPORT – Changed title to LOT-CONTRIB-IMPORT-A. (See New Warning Checks section above for LOT-CONTRIB-IMPORT-B check.)
- LTD-ACTIVITY – Changed title to DEBT-ACTIVITY for consistency with other Form DEBT TRCs and changed severity from Warning to Informational.
- LTD-IMPORT – Changed title to DEBT-IMPORT for consistency with other Form DEBT TRCs.
- OBJ-POSITIVE – Modified to exclude objects 8043, 8613, 8617, 9200, 9310, 9500, and 9610.
- PCRAF-UNDISTRIBUTED – Modified to no longer look for the Work Station allocation factor, since it was removed from Form PCRAF. It will now only check for FTEs, CUs, and PTs.
- PY-EFB=CY-BFB – Modified to run for all funds and for all LEA types, including charter schools. To assist those charter schools that are reporting in SACS for the current year, but reported in the alternative form last year, Charter School Alternative Form prior year ending fund balances have been included in the SACS software to compare to the total of the SACS beginning balances for all resources.
- RL-CALC-C (county only) – Modified to include the new Excess ERAF line that was added to Form RL.
- UNAUDIT-CERT-PROVIDE – Changed the narrative to specifically indicate that county contact information is required, in addition to the district contact information, in Form CA.
- UNDESIGNATED-POS – To help clarify what the check is doing, the name was changed to EXCESS-DESIGNATIONS and the text was changed to "Legally restricted and other designation amounts reported in objects 9740 through 9780 should not create a negative undesignated/unappropriated balance (9790) by fund and resource."
- CHK-DEPENDENCY – Modified to include dependency checks for the Lottery form and the new NCMOE form, during the unaudited actuals period for unaudited actuals data, if fund data, or Form A data for NCMOE, is revised after Form L or Form NCMOE are saved. Also for the unaudited actuals period, modified dependency checks to include GANN budget data dependencies, SEMA actuals data dependencies, and SEMB actuals and budget data dependencies.
- Deleted Technical Review Checks:
- A-PROVIDE and RL-SUPP-PROVIDE – Disabled these checks for charter schools since Form A and Form RL are not required for the 2004-05 unaudited actuals.
- CH-PY-EFB=CY-BFB – Deleted this check because the PY-EFB=CY-BFB check was modified to check all funds for all LEA types.
- IC-DP-OVERDISTRIBUTE – This check is no longer needed since Part II of Form ICR has been changed to no longer allow data entry.
- RESTR-BAL-TRANSFER – This check was disabled because Object 8997 is no longer valid.
- A-PROVIDE and RL-SUPP-PROVIDE – Disabled these checks for charter schools since Form A and Form RL are not required for the 2004-05 unaudited actuals.
- Warning Technical Review Checks Changed to Fatal – These checks must now be corrected rather than explained:
- ASSET-ACCUM-DEPR-NEG
- CHK-FUNDxFUNCTION-B
- DEBT-POSITIVE
- RL-CALC
- RL-CALC-C
- RL-LOCAL-REVENUES
- RL-STATE-AID
- TRAN-PUPIL-DATA
- ASSET-ACCUM-DEPR-NEG
Significant Changes Ahead, for 2006-07 Software
- Criteria and Standards – The Criteria and Standards will be modified based on requirements of Assembly Bill 2756 (Chapter 52, Statutes of 2004).
- Interim fund forms – The interim fund forms will be modified to no longer allow manual entry. Instead, all four data types (Original Budget, Board Approved Budget, Actuals to Date, and Projected Year Totals) must be imported into the SACS software. Changes to the Projected Year Totals data only, will be allowed in the User Data Input/Review screen. Changes for all other data types will need to be made in the LEA's general ledger data.
California School Accounting Manual
- Modifications to account codes since the release of the 2003 Edition:
- Fund code added
- 62 – Charter Schools Enterprise Fund
This fund may be used to account for the activities of LEA-operated not-for-profit public benefit charter schools that use the accrual basis of accounting. It may also be used to report the activities of separately operated not-for-profit public benefit charter schools that report separately from their authorizing LEAs. Since fund accounting is irrelevant in accrual accounting, in this case Fund 62 serves not as a fund but as a means to collect financial data needed for submission of reports to CDE.
- 62 – Charter Schools Enterprise Fund
- Fund code added
Goal range specifications revised
- 0001-6999 – INSTRUCTIONAL
- 7000-9999 – OTHER GOALS
- In CSAM, goals 7000-7999, and more specifically nonagency goals 7110 and 7150, were moved from the Instructional section to the Other Goals section to better reflect their definitions.
Goals now required rather than optional
- 5050 – Regionalized Services
- 5060 – Regionalized Program Specialist
Function codes added
- 2150 – Instructional Administration of Special Projects (Optional)
- Activities associated with the administration of special projects such as Title I or migrant education. Special projects usually are conducted entirely in support of an instructional program or another support program. Include salaries of directors or supervisors of instruction-related special projects and associated clerical or program support staff. Costs will generally be associated with a specific resource and may have a specific goal.
- Activities associated with the administration of special projects such as Title I or migrant education. Special projects usually are conducted entirely in support of an instructional program or another support program. Include salaries of directors or supervisors of instruction-related special projects and associated clerical or program support staff. Costs will generally be associated with a specific resource and may have a specific goal.
- 7210 – General Administration Cost Transfers
- Use in combination with Object 7310, Transfers of Indirect Costs, and Object 7350, Transfers of Indirect Costs – Interfund, to record indirect
cost transfers. Also use in combination with Object 7370, Transfers of Direct Support Costs, and Object 7380, Transfers of Direct Support Costs – Interfund, to record other administrative fees or administrative
cost transfers such as the charter school oversight fee transferred to the Charter School Special Revenue Fund. Use this function to record both the debit and credit for these transfers. For transfers within a fund, this function must balance to zero at the fund level. For interfund transfers, the function will have a balance at the fund level, but must balance to zero across all funds.
- Use in combination with Object 7310, Transfers of Indirect Costs, and Object 7350, Transfers of Indirect Costs – Interfund, to record indirect
Function code titles revised
- 2100 – Instructional Supervision and Administration
- Title was modified to include "Administration" and description was revised to include:
- Special projects are those that may have their own project directors; are approved and funded from a specific resource, including federal, state, local, or private agencies; require special project budgets
and audits; and may require financial reports. - Special projects usually are conducted entirely in support of an instructional program or another support program. Examples of federal projects that may be special projects include NCLB: Title I, Part A, Basic Grants Low-Income and Neglected and
- Title was modified to include "Administration" and description was revised to include:
- Special Ed: IDEA Local Staff Development Grant.
- Examples of state special projects include Economic Impact Aid and the School Improvement Program.
- Examples of state special projects include Economic Impact Aid and the School Improvement Program.
- 7360 – Project-Specific Accounting (Optional)
- Title was modified from "Special Projects Accounting" for clarification, and description was revised to include:
- Examples might include business office staff assigned to construction cost accounting, or preparation of analyses or reports for specific project areas or activities. For resource-specific project activities, see Function 2100, Instructional Supervision and Administration and optional Function 2150, Instructional Administration of Special Projects.
- Title was modified from "Special Projects Accounting" for clarification, and description was revised to include:
- 7700 – Centralized Data Processing
- Title was modified from "Data Processing Services" and description was revised for clarification.
Object codes added
- 6170 – Land Improvements
- Record expenditures for each of the following with Function 8500, Facilities Acquisition and Construction:
- Improvement of new and old sites and adjacent ways. Include such work as grading, landscaping, seeding, and planting shrubs and trees; constructing new sidewalks, roadways, retaining walls, sewers, and storm drains; installing hydrants; treating soil and surfacing athletic fields and tennis courts for the first time; furnishing and installing, for the first time, fixed playground apparatus, flagpoles, gateways, fences, and underground storage tanks that are not parts of building service systems; and doing demolition work in connection with improvement of sites.
- Improvement of new and old sites and adjacent ways. Include such work as grading, landscaping, seeding, and planting shrubs and trees; constructing new sidewalks, roadways, retaining walls, sewers, and storm drains; installing hydrants; treating soil and surfacing athletic fields and tennis courts for the first time; furnishing and installing, for the first time, fixed playground apparatus, flagpoles, gateways, fences, and underground storage tanks that are not parts of building service systems; and doing demolition work in connection with improvement of sites.
- Leasehold improvements to sites. Include costs of site improvements to leased property.
- Record expenditures for each of the following with Function 8500, Facilities Acquisition and Construction:
- 8099 – Revenue Limit Transfers - Prior Years
- Record prior year adjustments of revenue limit sources transferred to applicable restricted resources, such as Special Education or Adult Education.
Object code titles revised
- 6100 – Land
- Title was modified from "Sites and Improvements of Sites" and description was revised to exclude land improvements since new Object 6170 was established.
- Title was modified from "Sites and Improvements of Sites" and description was revised to exclude land improvements since new Object 6170 was established.
- 7280 – Transfers to Charter Schools in Lieu of Property Taxes
- Title was modified from "Transfers to Charter Schools Funding in Lieu of Property Taxes" and description was revised for clarification.
- Title was modified from "Transfers to Charter Schools Funding in Lieu of Property Taxes" and description was revised for clarification.
- 8091 – Revenue Limit Transfers - Current Year
- Title was modified to include "Current Year" since new Object 8099 was established.
- Title was modified to include "Current Year" since new Object 8099 was established.
- 8780 – Transfers from Sponsoring LEAs to Charter Schools in Lieu of Property Taxes
- Title was modified from "Charter Schools Funding in Lieu of Property Taxes" for clarification.
- Title was modified from "Charter Schools Funding in Lieu of Property Taxes" for clarification.
- 9420 – Land Improvements
- Title was modified from "Improvements of Sites" since new Object 6170 was established.
- Title was modified from "Improvements of Sites" since new Object 6170 was established.
- 9425 – Accumulated Depreciation - Land Improvements
- Title was modified from "Accumulated Depreciation - Improvements of Sites" since new Object 6170 was established.
Object range specifications revised
- 9400-9499 – Capital Assets
- Title of this range was modified from "Fixed Assets"
- Title of this range was modified from "Fixed Assets"
- 9800-9839 – Budgetary Accounts
- 9840-9899 – Control Accounts
- These ranges were modified from "9800-9829" and "9830-9899," respectively, to reclassify Object 9830, Encumbrances, from a Control Account to a Budgetary Account
- These ranges were modified from "9800-9829" and "9830-9899," respectively, to reclassify Object 9830, Encumbrances, from a Control Account to a Budgetary Account
KNOWN ISSUES:
Symptom
Run-time error 429 when trying to open the software.
Probable Cause
MDAC application did not get installed.
Resolution
Close all applications. Download the mdac_typ.exe file from the SACS2005ALL Software: Known Problems/Fixes page. Once downloaded, double-click on the mdac_typ.exe file. When the MDAC setup is complete (be sure to read the prompts thoroughly) the software should open properly.
Symptom
GPF error or system runs very slowly.
Probable Cause
The computer runs out of physical/virtual memory.
Workaround
Avoid opening too many windows concurrently. If the error is received, shut down the application and reboot the machine.