SACS2006ALL Software Readme

What's New

Listed below is a summary of changes made to the 2006-07 budget and interim, and the 2005 06 unaudited actual components of the Standardized Account Code Structure (SACS) software. We incorporate changes requested by users wherever possible; you may recognize one of your suggestions being implemented here. This year much of our efforts were focused on implementing the new criteria and standards as required by Assembly Bill 2756 (Chapter 52, Statutes of 2004) which included redesigning the general fund Criteria and Standards Review forms, eliminating the Criteria and Standards Review forms for other funds, revising the certification and multiyear projection forms, and adding technical review checks (TRCs).

IMPORTANT: Because the revised Interim Criteria and Standard Review form and related changes have not yet been completed, the SACS2006ALL software is being released with the Interim reporting periods disabled. Upon completion of the Interim forms and processes, revised software files must be downloaded and copied to your SACS2006ALL directories from the SACS2006ALL Software: Known Problems/fixes Web page. A complete re-installation of the software will not be necessary. We apologize for the inconvenience this causes.

In addition, a major emphasis was placed on modifying forms and processes for interim reporting now that interim fund data must be imported (or entered through the User Data Input/Review screen in the software). Many of the existing TRCs that are run in the budget and unaudited actuals periods were activated for interim periods as well.

This year's enhancements and modifications are summarized below. For additional information on each of the changes, refer to the relevant sections of this user guide.

NOTE: The user guide is again included as a feature in the Help menu; see Exploring the Main Menu, Help section of the user guide on page 40 for more details.

Enhanced Features

• Export
  
  • Reduced Official export to only one option for simplification and more flexibility. Now Official export will automatically default to the SACS software directory on whichever drive the software was installed (e.g., [drive]:\SACS2006 or SACS2006ALL\Official). The default drive can be changed, but the directory cannot.
    
  • Added the Official export option for interim periods now that all interim fund data must be imported (or entered through the User Data Input/Review screen in the software) and TRCs can be run to validate the general ledger data. As with the budget and unaudited actuals Official exports, Fatal exceptions must be corrected; Warning exceptions must be corrected or, if the data are correct, must be explained; Informational exceptions should be corrected or, if the data are correct, an explanation is optional but encouraged. Reviewing agencies have the authority to accept unofficial interim exports.
• Import
  • Modified the Official import process to allow import of Official budget period data (BS1, BD1, BD2) from the budget release (e.g., SACS2006), into the ALL release (e.g., SACS2006ALL). Previously, importing any Official file from the budget release into the ALL release would fail the Official import. This change makes it possible for LEAs to maintain only one version of the SACS software per year, once the ALL version is released.
    
  • After Officially exporting the budget data from the budget software and then Officially importing the budget data into the SACS2006ALL software, the budget software can be uninstalled. In addition, the budget data will be available for use in the new interim Criteria and Standards Review form, which will significantly reduce key entry. (For detailed instructions see the Official Import of Budget Period Data for Interim Use section of this user guide on page 51.)
• Text Boxes
  • Several of the forms have been modified to have text boxes rather than separate lines for entering text, for example Form CHG for change order requests. This will make it much more convenient for entering lines of text that extend across columns and wrap to multiple lines.
• User Data Input/Review
  • Now that interim period data must be imported (or entered through the User Data Input/Review screen in the software) instead of keyed into the fund forms, imported interim data, except for projected year totals data, can no longer be changed or individual records deleted in the User Data Input/Review screen; imported projected year totals data may still be changed or deleted.

Revised Fund Forms

• Modified to no longer allow manual input directly into the interim fund forms and to include detail pages, making them consistent with the budget and unaudited actuals fund forms. With this change, all four interim data types (original budget, board approved budget, actuals to date, and projected year totals) must be imported into the SACS software (or entered through the User Data Input/Review screen in the software). Only changes to imported projected year totals data will be allowed in the User Data Input/Review screen. Changes to imported data for all other data types will need to be made in the LEA's general ledger data.
  
• Added a new worksheet, Object 9740 Detail, to the budget and unaudited actuals fund forms to provide a listing, by resource, of legally restricted balances (not available in interim fund forms).
  
• Added new rows to the Other State Revenue detail section of applicable fund forms to accommodate the categorical education block grant resources (resources 7390-7395).
  
• Added object codes to reflect validation table updates:
  
  • Object 5710, Transfers of Direct Costs – various fund forms. (Object 5710 should always net to zero, but small differences may exist that the $10 rounding in the TRC will allow.)
    
  • Object 7310, Transfers of Indirect Costs – Form 01 for JPAs, Form 09 and Form 62 for districts and counties. (Object 7310 should always net to zero, but small differences may exist that the $10 rounding in the TRC will allow.)
    
  • Object 7350, Transfers of Indirect Costs - Interfund – Form 09 and Form 62 for districts and counties
  • Object 7370, Transfers of Direct Support Costs – various fund forms. (Object 7370 should always net to zero, but small differences may exist that the $10 rounding in the TRC will allow.)
    
  • Object 8285, Interagency Contracts Between LEAs – Form 09
  • Object 8434, Class Size Reduction K-3 – Form 01 for counties only for charter school activities; already exists for districts
  • Object 8587, Pass-Through Revenues from State Sources – Form 12
    
  • Object 8629, Penalties and Interest from Delinquent Non-Revenue Limit Taxes – Form 21, Form 25, and Form 49
    
  • Object 8677, Interagency Services – Form 13
    
  • Object 8971, Proceeds from Certificates of Participation – Form 11
  • Object 8995, Categorical Education Block Grant Transfers – various fund forms
  • Object 9740, Legally Restricted Balance – Form 11

Revised Supplemental Forms

• Form A/AI – Average Daily Attendance
  
  • Revised for clarification and to more closely resemble the Principal Apportionment Revenue Software.
    
  • Replaced "(if declining enrollment)" with "(Required for use in Form 01CSI)" in the Estimated P-2 ADA column heading of the district interim form. Estimated P-2 ADA is now required for all districts so it can be used in the revised interim Criteria and Standards Review form.
    
• Form CB – Budget Certification
  
  • Revised to extract summarized data from the new Criteria and Standards Review form.
• Form CASH – Cashflow Worksheet
  
  • Modified text on the normal and blank forms to more closely resemble CSAM titles.
• Form CAT – Categoricals - Federal/State/Local Grant Awards, Revenues & Expenditures
  
  • Added a line for Object 8995, Categorical Education Block Grant Transfers, to the deferred revenue and restricted ending balance state grant award worksheets.
• Form CEA/CEB – Current Expense Formula/Minimum Classroom Compensation
  
  • Added resources 6240, Healthy Start: Planning Grants and Operational Grants, and 7268, High Priority Schools: SAIT and Corrective Action, to the reductions in column 4a and line 12a.
• Form CI – Interim Certification
  
  • Revised to extract summarized data from the new Criteria and Standards Review form.
    
  • Interim certification Form CI is not applicable for End of Year Projections (third interim).
• Form CORR – Education of Adults in County Correctional Facilities
  
  • Updated statewide average indirect cost rate.
• Form DAY – Community Day Schools
  
  • Removed Function 7700, Centralized Data Processing, extractions; they are not appropriate for community day schools.
• Form GANN – Appropriations Limit Calculations
  
  • Updated inflation factors.
    
  • Added several checks within the form that will display messages in red text if required data are not entered. If not cleared, messages will also display in the detail of the CHK-UNBALANCED technical review check:
    
    • If prior year ADA is adjusted, prior year appropriations limit must also be adjusted.
      
    • Counties must enter district Gann ADA
      
    • Medicare amounts must be entered (or zero, if not applicable)
      
• Form ICR – Indirect Cost Rate Worksheet
  
  • Removed capitalized equipment (objects 6400 and 6500) from the indirect cost calculation to ensure compliance with federal indirect cost guidelines.
    
  • Added the Foundation Special Revenue Fund (Fund 19) and the Foundation Permanent Fund (Fund 57) to the indirect cost calculation to ensure compliance with federal indirect cost guidelines.
    
  • In Part III, Line A1 and also Line B7 for counties, added extraction of Object 7380 for transfers of administrative costs to the Developer Fee fund or to a charter school for administrative fees. In Line A2 and Line B7[Line B8 for counties], removed extraction of Objects 7310-7380, Transfers of Direct Support and Indirect Costs, which are not valid in combination with Function 7700.
    
  • In Part III, Line A4 and Line B9[Line B10 for counties], changed extraction from Object 5600 to Objects 1100-5900 to capture the recently added Object 5710, Transfers of Direct Costs x Function 8700, Facilities Rents and Leases.
    
  • Added Form ICR for charter schools. Starting with 2005-06 unaudited actuals data, which will establish indirect cost rates for use with 2007-08 programs, a charter school that files SACS general fund data separate from its approving LEA's data (i.e., the charter school files SACS data under its own CDS code) will be assigned a rate based on its own charter data. The rate calculation will be done on SACS Form ICR, similar to how it is done for other LEAs.
• Form JUV – Juvenile Court and County Community Schools Accounts Effective with 2006-07 budget and interims:
  
  • Added other local revenue objects 8631, 8650, 8660, 8662, and 8710
    
  • Added debt services objects 7438 and 7439
    
  • Revised allowable costs
    
  • Changed calculation for allowable 15 percent transfers
    
  • Changed calculation for allowable 15 percent fund balance
    
  • Added fatal and warning pop-up messages for incomplete or incorrect data
    
  • Revised to no longer allow input during the interim periods now that all interim fund data must be imported (or entered through the User Data Input/Review screen in the software).2005-06 unaudited actuals form only:
    
  • Renamed form to JUV-A for the 2005-06 unaudited actuals period only, to differentiate from the revised 2006-07 budget and interim forms.
• Form MYP/MYPI – Multiyear Projections
  
  • Added a Components of Ending Fund Balance section.
    
  • Added the deficit factor calculation, for districts only. (This was done prior to the Governor's May Revise which proposes to make the deficit factor whole. The forms have been adjusted accordingly.)
    
  • Added data extractions from the new Criteria and Standards Review form, for the budget period only. For interim periods, data from Form MYPI, if available, will be used in the Criteria and Standards Review form. Next year, the budget Form MYP will be modified to work like the interim Form MYPI.
    
  • Removed the explanation section for insufficient reserves since the new Criteria and Standards Review form has it built in.
    
  • Added two new sections to the interim forms (budget forms will be modified next year) for determining special ed pass-through and reserve percentages so that data can be used from Form MYPI in the new Criteria and Standards Review form.
• Form NCMOE – No Child Left Behind Maintenance of Effort
  
  • Added lines to allow adjusting for charter school expenditures and ADA so that the numbers used in the per capita calculation are directly related.
    
  • Added a section for determining status of maintenance of effort.
    
  • Adjusted text and extractions for new state resources that fall within the federal resources range (resources 3340, 3370, 3375, and 3385).
• Form PCR – Program Cost Report
  
  • Added extractions in the Schedule of Central Administration Costs (CAC) worksheet for direct charged costs to extract funds 19 and 57, for consistency with the changes made to the indirect cost worksheet (Form ICR).
• Form RL/RLI – Revenue Limit Summary
  
  • Modified to reflect changes in the Principal Apportionment Revenue Software.
    
  • Updated district and county deficit factors per Education Code (the actuals column) and the Governor's May Revise (the budget column).
    
  • For districts only, added lines for Basic Aid "Choice"/Court Ordered Voluntary Pupil Transfer (Data ID 0266), Basic Aid Supplement Charter School Adjustment (Data ID 0493), and Actual Revenue Limit State Apportionment Receipts.
    
  • Added an "Other Items" section for counties only which includes two lines: Excess ERAF (added to the form last year), and Prior Year Restricted Monies (EC Section 2558(e)).
    
  • Removed "(Optional)" from the title of the interim revenue limit form since it is now required for districts and counties during interim periods so that the data can be used in the Criteria and Standards Review form.
• Form ROP – Regional Occupational Program
  
  • Revised to no longer allow input during the interim periods now that all fund data must be imported (or entered through the User Data Input/Review screen in the software).
• Form TRAN – Annual Report of Pupil Transportation
  
  • Replaced expired resources 7035 and 7040, court ordered and voluntary desegregation, with new resource 7394, Targeted Instructional Improvement Block Grant, for the Home-to-School program.
    
  • Modified indirect costs calculation (Schedule II, line K) by eliminating capital outlay, lease purchase and debt service from the calculation.
    
  • Revised to reflect the program name change from Severely Handicapped/Orthopedically Handicapped (SH/OH) to Severely Disabled/Orthopedically Impaired (SD/OI).
• Criteria and Standards
  
  • Form 01CS/01CSI – Criteria and Standards Review, General Fund – Modified based on requirements of Assembly Bill 2756 (Chapter 52, Statutes of 2004).
    
    • No longer two tiers; all LEAs complete the entire form.
      
    • Consists of three sections: Criteria and Standards, Supplemental Information, and Additional Fiscal Indicators.
      
    • Preloads data for prior year funds, attendance, enrollment, revenue limit, and deferred maintenance.
      
    • Includes automatic data extractions and calculations, plus selection buttons (e.g., Yes and No), where possible. In addition, the interim form will use general ledger, Form 01CS, and Form MYP data from the budget period, and general ledger data from the unaudited actuals period, if available. If not available, the data must entered. (See Import enhancements on page 1 for additional information.)
      
    • Data entry instructions included on the form.
      
    • Status of each criterion and applicable supplemental information items will default to Not Met until applicable data have been imported, saved, and/or entered.
      
    • Interim Form 01CSI is not applicable for End of Year Projections (third interim).
      
  • Forms 11CS, 12CS, 13CS, 14CS, 15CS, 18CS, 61CS, and 63CS – Removed all other funds criteria and standards forms; they are no longer required.
    
  • Form BRL – Removed from the software; the information will now be collected in the county budget Criteria and Standard Review form.

Revised Reports

• Government-wide Reports
  
  • Report GSA – Government-wide Statement of Activities, Reconciliation In Debt issue costs, Issue costs incurred during the period, corrected extraction to include expenditures in Function 9100, objects 5400 and 5450 (from CE003). These were omitted by error during original development of this form.
  • Special Education Maintenance of Effort (Reports SEMA, SEMB, SEMAI)
    
    • Modified to further clarify and make more efficient the "Local Only" test
      
    • Adjusted text and extractions for new state resources that fall within the federal resources range (resources 3340, 3370, 3375, and 3385).

Technical Review Checks—New Fatal Checks

• CONSOLIDATED-ADM-BAL – New Fatal General Ledger TRC to verify that there is no balance remaining at year-end in the new Resource 3155, NCLB Consolidated Administrative Funds. Applicable for districts, counties, and charter schools, and for unaudited actuals period/data only.
• CS-EXPLANATIONS – New Fatal Supplemental TRC for districts, counties, and JPAs (Warning for JPAs),and for budget periods/budget data and interim periods/projected year totals data only to check the new Criteria and Standards Review form for missing explanations where criteria have not been met or supplemental information items have been answered Yes.
• CS-YES-NO – New Fatal Supplemental TRC for districts, counties, and JPAs (Warning for JPAs), and for budget periods/budget data and interim periods/projected year totals data only to check for missing Yes/No answers in applicable supplemental information and additional fiscal indicator items in the new Criteria and Standards Review form.
• ICR-PROVIDE – Added this as a Fatal Export check for charter schools, now that Form ICR is required for those charter schools reporting in SACS.

Technical Review Checks—New Warning/Fatal Checks

• CHK-RESOURCExOB-8998 – New Import TRC to verify that Object 8998, Categorical Flexibility Transfers per Budget Act Section 12.40, is used only with specified resources. Applicable for all LEA types (including charter schools), all periods, and all types of data. Warning for budget, estimated actuals and interim data; and Fatal for unaudited actuals data during the unaudited actuals period.
• BLOCK-GRANT-TRANSFER – New General Ledger TRC to verify that Object 8995, Categorical Education Block Grant Transfers, balances to zero by fund. Applicable for districts, counties, and charter schools, and for all periods. Warning for interim periods, all data types; Fatal for budget and unaudited actuals periods, all data types.

Technical Review Checks—New Warning Checks

• CHK-GOALxFUNCTION-B – Added this Warning Import check for all LEA types including charter schools, for actuals data during the budget and unaudited actuals periods, with a note that it will be Fatal next year for actuals data. This check was added last year for budget data only.
• EXCESS-DESIGNATIONSB – New Warning General Ledger check for all LEA types including charter schools, and for all reporting periods. It is identical to the existing EXCESS-DESIGNATIONSA fatal check except that it is warning and checks only Fund 67, Self-Insurance Fund.
• FORM01-PROVIDE – Added this as a Warning Export check for JPAs, for the unaudited actuals period/data type to ensure that the general fund form is saved so the data reported to the CDE can be used to preload the new Criteria and Standards Review form. Those few JPAs that do not use Fund 01 will need to include an explanation on the technical review checklist.
• GEN-ADMIN-RESOURCE – Added this Warning Import check for all LEA types including charter schools, and for actuals data during the budget and unaudited actuals periods (added last year for budget data only).
• IC-ADMIN-NOT-ZERO, IC-BD-SUPT-NOT-ZERO, IC-BD-SUPT-VS-ADMIN, IC-CU-CENTRAL-ADMIN, IC-CU-CENTRAL-ADMIN, IC-NEGATIVE, IC-PCT, ICR-PROVIDE – Added these as warning checks for charter schools, now that Form ICR is required for those charter schools reporting in SACS.

Technical Review Checks—Warning Changed to Fatal

• AR-AP-POSITIVE – Changed severity from Warning to Fatal for estimated actuals data in the budget period and unaudited actuals data in the unaudited actuals period. In addition, an exception allowance of $1,000 was added. (NOTE: This check is inactivated for interim projected year totals data, as balance sheet accounts do not apply for interim periods.)
• CHK-GOALxFUNCTION-B – Changed severity from Warning to Fatal for budget data in the budget and unaudited actuals periods and for all data types in the interim periods. (See Technical Review Checks—New Warning Checks above for additional changes on this TRC.)
• PY-EFB=CY-BFB-RES – Changed severity from Warning to Fatal.
• PY-EFB=CY-BFB-RES-CH – Changed severity from Warning to Fatal.
• SPECIAL-ED-GOAL – Changed severity from Warning to Fatal.

Technical Review Checks—Revised

• General Changes
  
  • Many of the passed and exception messages have been modified for further clarification.
    
  • Removed the notes in the TRC heading during interim periods to make the interim TRC consistent with the budget and unaudited actuals TRCs now that interim fund data must be imported (or entered through the User Data Input/Review screen in the software).
• CASHFLOW-PROVIDE – Modified TRC to no longer pass by just opening and saving the CASH form. There must be both receipts and disbursements for the TRC to pass.
• CHK-DEPENDENCY
  
  • Added dependency checks for forms that require data from other forms or funds:
    
    • Form O1CSI dependent on Form CASH, Form RLI, and Form MYPI.
      
    • Form CB dependent on Form 01CS.
      
    • Form CI dependent on Form 01CSI.
      
    • Form DAY dependent on funds 09 and 62.
      
    • Form ICR dependent on funds 19 and 57.
      
    • Form JUV dependent on funds 09 and 62.
      
    • Form NCMOE dependent on charter schools Form ACC and Form ADC.
      
    • Form PCR dependent on funds 19 and 57.
      
    • Form SEMAI dependent on funds 01, 09, and 62.
      
• Deleted dependency checks for forms no longer in the software:
  
  • Form BRL (county only).
    
  • Criteria and standards forms for all funds other than the general fund[CSSF].
• CHK-RESOURCExOBJECTA – Modified check to exclude Object 8998 (this object is being checked by the new TRC CHK-RESOURCExOB-8998)
• DUE-FROM-DUE-TO – Changed the title to DUE-FROM=DUE-TO (replaced dash with an equal sign).
• EFB-NEGATIVE – Changed the title to EFB-POSITIVE and the passed message to "All ending fund balances (Object 979Z) should be positive by resource, by fund." for consistency with other checks.
• EXCESS-DESIGNATIONS – Changed to EXCESS-DESIGNATIONSA and removed Fund 67, Self-Insurance Fund, from this fatal check (see New Warning Checks section above for new EXCESS-DESIGNATIONSB check for Fund 67 only).
• IC-ADMIN-NOT-ZERO, IC-ADMIN-NT-ZERO-C, IC-BD-SUPT-NOT-ZERO, IC-BD-SUPT-VS-ADMIN, IC-BD-SUPT-VS-ADMN-C – Removed objects 6400 and 6500 from extractions to be consistent with their removal from Form ICR.
• JUV-CCS-COMPARISON – Updated revenue limit deficit factors based on Form RL changes.
• OBJ-POSITIVE – Excluded Object 9120, Cash in Bank(s), from this TRC. Charter schools use this account like Object 9110 when their cash is in a bank rather than the County Treasury.
• RL-CALC-C – For counties only, revised to include the new line in Form RL titled Prior Year Restricted Monies.
• TRAN-COST-PER-MILE, TRAN-COST-PER-PUPIL, TRAN-IMPORT – Revised to reflect the program name change from Severely Handicapped/Orthopedically Handicapped (SH/OH) to Severely Disabled/Orthopedically Impaired (SD/OI).

Technical Review Checks—Existing Budget/Unaudited Actuals Checks Added to Interim Periods

• Added as a Fatal Export check for projected year totals data only:
  
  • RL-SUPP-PROVIDE
• Added as Warning Supplemental checks for board approved operating budget data type, and as Fatal Supplemental checks for original budget and projected year totals data types; not applicable for actuals to date data type because it does not exist on the revenue limit forms:
  
  • ADA-RL-COMPARISON
    
  • RL-CALC
    
  • RL-CALC-C
    
  • RL-LOCAL-REVENUES
    
  • RL-STATE-AID
• Added as Warning Supplemental checks for all interim data types except actuals to date:
  
  • RL-PERS-REDUCTION
    
  • RL-PERS-REDUCTION-C

Technical Review Checks—Existing Projected Year Totals Data Checks Added for Additional Interim Data Types

• The following Import and General Ledger Warning checks now run for all interim data types:
  
  • BLOCK-GRANT-TRANSFER
    
  • CAT-TRANSFER
    
  • CONTRIB-UNREST-REV
    
  • CONTRIB-RESTR-REV
    
  • DUE-FROM=DUE-TO
    
  • GEN-ADMIN-RESOURCE
    
  • INTERFD-DIR-COST
    
  • INTERFD-INDIRECT
    
  • INTERFD-DIR-SUPP
    
  • INTERFD-INDIRECT-FN
    
  • INTERFD-DIR-SUPP-FN
    
  • INTERFD-IN-OUT
    
  • INTRAFD-DIR-COST
    
  • INTRAFD-INDIRECT
    
  • INTRAFD-DIR-SUPP
    
  • INTRAFD-INDIRECT-FN
    
  • INTRAFD-DIR-SUPP-FN
    
  • LOTTERY-CONTRIB
    
  • PERS-REDUCTION
    
  • RL-TRANSFER
• The following Import Fatal check now runs for all interim data types:
  • SPECIAL-ED-GOAL
• The following General Ledger Warning checks now run for all interim data types except actuals to date:
  
  • AR-AP-POSITIVE
    
  • CEFB-POSITIVE
    
  • EFB-POSITIVE
    
  • EXCESS-DESIGNATIONS
    
  • EXP-POSITIVE
    
  • OBJ-POSITIVE
    
  • PASS-THRU-REV=EXP
    
  • REV-POSITIVE

California School Accounting Manual (CSAM) Revisions

• Modifications to account codes since the release of the 2005 edition of CSAM:
  • Resource Codes Added
    
    • 3155 – NCLB: Consolidated Administrative Funds
      
    • 3316 – Special Ed: IDEA Preschool Accountability Grants, Part B, Sec 619
      
    • 5100 – Child Development: Centralized Eligibility List
      
    • 6275 – Teacher Recruitment and Student Support
      
    • 7022 – Child Nutrition: California Fresh Start Pilot
      
    • 7023 – Child Nutrition: California Fresh Start Pilot - Training and Evaluation
      
    • 7055 – CAHSEE Intensive Instruction and Services
      
    • 7268 – High Priority Schools: SAIT and Corrective Action
      
    • 7391 – School Community Violence Prevention Grant
  • Object Code Added
    
    • 8995 – Categorical Education Block Grant Transfers
      

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 SACS2006ALL Known Problems/Fixes Web 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.