SACS2008ALL Software Readme

What's New

Listed below is a summary of changes made to the 2008-09 budget and interim, and the 2007-08 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 effort was focused on revising the criteria and standards review forms and related sections of the multiyear projection forms, certification forms, and technical review checks, based on the State Board of Education approved Criteria and Standards. Where possible, data are being preloaded or extracted into the forms to make completion easier.

Other software enhancements and modifications are summarized below. For additional information on each of the changes, refer to the relevant sections of this user guide.

General Software Changes

Internal Form Checks—The handling of internal form checks has changed. Similar to technical review checks (TRCs), internal form checks are used to check for accuracy, completeness, and validity but they are done within the forms rather than outside of the forms like the TRCs. In the past there were two separate types of internal form checks, warning and fatal. A warning check would allow the user to exit the form without fixing the problem, whereas a fatal check would not – the problem had to be fixed to exit the form. Now, there are no more fatal internal form checks; all internal form checks are warning. Instead, those items deemed to be critical information will generate a fatal TRC, giving the user the opportunity to research and correct the problem.

When an internal form error exists, in most cases a message will display in red on the screen, and upon exiting the form an error message window will display with further details about the error. That error message window will also indicate whether the resulting TRC will be fatal or warning. The warning TRC is CHK-UNBALANCED-A and the fatal TRC is CHK-UNBALANCED-B, both of which are classified as export TRCs. It is possible that one form may generate each of these two TRCs.

Revised Fund Forms

• Expenditures by Object worksheet
  
  • All applicable fund forms, Fund Equity section—Removed text “(must agree with line F2)” from Line I of the budget period forms.
  • All applicable fund forms—Modified object code ranges (text only) per the latest California School Accounting Manual updates:
    
  • Interfund Transfers Out, from 7610–7629 to 7600–7629
    
  • Interfund Transfers In, from 8910–8929 to 8900–8929
    
  • All applicable fund forms—Modified titles of the following object codes per the latest California School Accounting Manual updates:
    
  • 1100 – Certificated Teachers’ Salaries
    
  • 2100 – Classified Instructional Salaries
    
  • 7651 – Transfers of Funds from Lapsed/Reorganized LEAs
    
  • 8048 – Penalties and Interest from Delinquent Taxes
    
  • 8965 – Transfers from Funds of Lapsed/Reorganized LEAs
    
• Forms 01, 09, 11, 12, 13, 14, 15, 18, 19, 21, 25, 30, 35, 40, 49, 57, 61, 62, 63, 66, 67, 71, and 73—Added extractions of actuals data for object codes 3751 and 3752, OPEB, Active Employees and/or Object 5100, Subagreements for Services, as applicable, that were effective 2007-08.
  
• Form 01—Removed Object 7280, Transfers to Charter Schools in Lieu of Property Taxes (expired 2006-07).
  
• Forms 01, 09, 11, 12, 13, 14, 25, 61, and 62—Shaded the budget and percent difference cells for objects 7370, Transfers of Direct Support Costs, and
  7380, Transfers of Direct Support Costs–Interfund (expire 2007-08).
  
• Form 01—Removed the row for ROC/P Apprentice Hours, Resource 6350, Object 8091, in the Revenue Limit Transfers section (expired 2006-07).
  
• Forms 01, 09, and 62—Added extractions of actuals data in the Revenue Limit Transfers section for Object 8096, Transfers to Charter Schools in Lieu of Property Taxes, that was effective 2007-08.
  
• Form 01—Added extractions of actuals data in the Other State Revenue section for resources 0000, Unrestricted, and 2430, Community Day Schools, objects 8311 and 8319, Supplemental Instruction Programs and Community Day School Additional Funding, that were effective 2007-08.
  
• Forms 01/01I, 09/09I, and 62/62I—Removed Resource 7050, Demonstration Programs in Intensive Instruction, Object 8590; Resource 7180, Instructional Materials: Standards Based (from Instructional Materials, Object 8590, revenue row); and Resource 7305, Staff Development: Resource Agencies & Consortia (from Staff Development, Object 8590, revenue row), in the Other State Revenue section (expired 2006-07).
  
• Forms 01, 09, and 62—Added extraction of actuals data in the Other State Revenue section for the Quality Education Investment Act, Resource 7400, Object 8590, that was effective 2007-08.
  
• Forms 01/01I (JPA only)—Added Object 7613, To State School Building Fund/County School Facilities Fund from All Other Funds of the District.
  
• Forms 01/01I, 09/09I, and 62/62I—Removed Object 8780, Transfers from Sponsoring LEAs to Charter Schools in Lieu of Property Taxes (expired 2006-07).
  
• Forms 01/01I, 09/09I, and 62/62I—Opened Object 8997, Transfers of Restricted Balances, based on proposed flexibility provisions in the Governor’s May budget revision for 2008-09. NOTE: Object 8997 will not be opened in the tables of valid combinations until legislation authorizing flexibility has been enacted.
  
• Forms 09 and 62—Removed Object 8011, Revenue Limit State Aid–Current Year, from the Revenue Limit Sources section.
  
• Forms 09 and 62—Shaded the budget and percent difference cells for resources 7090 and 7091, Economic Impact Aid (EIA) and (LEP), with Object 8311, Other State Apportionments–Current Year (inactivated the resources in these funds effective 2008-09).
  
• Forms 09/09I and 62/62I—Unshaded Resource 7392, Object 8590, Teacher Credentialing Block Grant, in the All Other State Revenue section.
  
• Forms 09/09I and 62/62I—Added rows in the Other Local Revenue section for Resource 6350, ROC/P Apportionment, with objects 8791, Transfers of Apportionments from Districts or Charter Schools, 8792, Transfers of Apportionments from County Offices, and 8793, Transfers of Apportionments from JPAs.
  
• Form 11—Deleted Revenue Limit Sources section, objects 8010–8099, from detail section.
  
• Forms 11/11I—Added rows for objects 8311, All Other State Apportionments–Current Year, and 8319, All Other State Apportionments–Prior Years, in the Other State Revenue section.
  
• Forms 19 and 57—Added extraction of actuals data for Object 7350, Transfers of Indirect Costs–Interfund, that was effective 2007-08.
  
• Form 35/35I—Added Fund 35 for JPAs since they are eligible to apply for Career Technical Education Facilities Program funding through the Office of Public School Construction (OPSC).

Revised Interim Fund Forms (revisions that affect interim forms only)

• Expenditures by Object worksheet
  
  • All applicable fund forms—Modified titles of the following object code ranges per the latest California School Accounting Manual updates:
    
  • 7100–7299 and 7400–7499, Other Outgo (excluding Transfers of Indirect Costs)
    
  • 7300–7399, Other Outgo–Transfers of Indirect Costs
    
• Forms 01I, 09I, 11I, 12I, 13I, 14I, 25I, 61I, and 62I—Removed objects 7370, Transfers of Direct Support Costs, and 7380, Transfers of Direct Support Costs–Interfund (expired 2007-08).
  
• Forms 09I and 62I—Removed the row for Economic Impact Aid, resources 7090 (EIA) and 7091 (EIA: LEP), Object 8311, in the Other State Revenue section (inactivated the resources in these funds effective 2008-09).
  
• Forms 09I and 62I—Removed Staff Development: Standards Based Math, Grades 4-12, Resource 7292, Object 8590, from the Staff Development revenue row in the Other State Revenue section (expired 2007-08).
  
• Forms 19I and 57I—Added Object 7350, Transfers of Indirect Costs–Interfund.

Deleted Supplemental Form

• Form ROP—Regional Occupational Center/Program (ROC/P)
  
  • Form ROP has been discontinued. Education Code Section 52321(e) imposes a new requirement for LEAs operating the ROC/P program to annually certify that they spent ROC/P funds in accordance with EC Section 52321 and for CDE to withhold any excess ending balance. CDE has determined that the SACS data collection does not lend itself to verifying ROC/P compliance because ROC/P program delivery is so often via consortium rather than by individual LEA. Instead of using the SACS data collection, starting with the 2007-08 fiscal year, the CDE ROC/P program office will collect the annual certification and ending balance information using a simple one-page worksheet.
  • The new annual certification form and instructions will be distributed by the CDE’s Secondary, Postsecondary, and Adult Leadership Division.
  • If you have questions regarding allowable ROC/P program expenditures or questions regarding the compliance certification, please contact the Career & College Transition Division, 916-445-2652.

NOTE: Since Form ROP has been discontinued, general ledger data for resources 6350 and 6360 will be extracted into Form 01CS/01CSI, Criteria and Standards Review form, for those county offices that would like to include Regional Occupational Center/Program designated funds in the budget and interim periods criteria and standards reserves calculations. Reserves to be included must be designated in Object 9770, Designated for Economic Uncertainties, and may only be up to 15 percent of program expenditures. Funds designated as reserves for this purpose continue to be restricted for use only in this program.

Revised Supplemental Forms

• Forms A/AI—Average Daily Attendance
  
  • (District only) Added clarifying language to line 21a (Form A)/line 24a (Form AI), Charter Schools Sponsored by Unified Districts stating: applicable only for unified districts with Charter School General Purpose Block Grant Offset recorded on line 30 in Form RL/RLI.
• Form CAT—Categoricals – Federal/State/Local Grant Awards, Rev. & Exp.
  
  • Added functionality to delete and move columns after they have been inserted.
• Form CA—Unaudited Actuals Certification
  
  • Removed Form ROP data from the Summary of Unaudited Actual Data Submission worksheet since Form ROP has been discontinued.
• Form CB—Budget Certification
  
  • Revised the Criteria and Standards Summary section to reflect changes made to the budget period criteria and standards review forms.
• Form CI—Interim Certification
  
  • Revised the Criteria and Standards Summary section to reflect changes made to the interim period criteria and standards review forms.
• Forms CEA/CEB—Current Expense Formula/Minimum Classroom Compensation
  
  • Added Resource 6010, After School Education and Safety (ASES), and Resource 3031, NCLB: Title I, Part B, Reading First, Special Education Teacher Professional Development, to the reductions in column 4a and line 13a.
• Form CORR—Education of Adults in County Correctional Facilities
  
  • In sections I and II, line C7, changed Retiree Benefits to OPEB, Allocated and Active Employees and added objects 3751 and 3752.
    
  • In sections I and II, added new line E1 for Object 5100, Subagreements for Services and renumbered the subsequent lines.
    
  • In Section III, updated 2nd prior year statewide average indirect cost rate.
• Form DAY—Community Day Schools
  
  • Added objects 8311, Other State Apportionments–Current Year, and 8319, Other State Apportionments–Prior Years, for additional hours funding which is no longer part of the revenue limit calculation.
• Form DEBT—Schedule of Long-Term Liabilities
  
  • Added an internal form check for each type of liability. If amounts in the "Amounts Due Within One Year" column exceed amounts in the "Ending Balance June 30" column the message “exceeds ending balance” will display in red on the form and, if not fixed, upon running the export TRC a fatal exception will occur.
• Form GANN—Appropriations Limit Calculations
  
  • In Section C, Local Proceeds of Taxes Data, unshaded Object 8096, Transfers to Charter Schools in Lieu of Property Taxes, in the actuals column and removed obsolete objects 8780, Transfers from Sponsoring LEAs to Charter Schools in Lieu of Property Taxes, and 7280, Transfers to Charter Schools in Lieu of Property Taxes.
    
  • In Section C, State Aid Received, unshaded Supplemental Instruction for current year (Resource 0000, Object 8311) and prior year (Resource 0000, Object 8319) in the actuals column.
    
  • In Section C, State Aid Received, unshaded Community Day School Additional Funding for current year (Resource 2430, Object 8311) and prior year (Resource 2430, Object 8319) in the actuals column.
    
  • In Section C, removed "Supplemental Instruction Funds Included Above" (district only).
    
  • In Section D, Preliminary Appropriations Limit, updated the inflation factor for current year.
• Form ICR—Indirect Cost Rate Worksheet
  
  • Modified to reflect the 2007-08 implementation of the final changes from CDE’s renegotiated Indirect Cost Plan and the Memorandum of Understanding with the United States Department of Education. The changes, outlined in CDE’s letter dated December 15, 2006, may have a noticeable effect on the distribution of costs between the indirect cost pool and base costs for a few LEAs, particularly for JPAs funded by a single restricted resource. Please see the July 2008 SACS2008ALL software release letter for discussion of concerns relating to the effects of these changes.
    
  • Added funds 09, Charter Schools Special Revenue Fund, and 62, Charter Schools Enterprise Fund, to both the indirect and base costs.
    
  • Provided for manual ICR adjustments for employment separation costs.
    
  • Added Function 6000, Enterprise, to the base costs.
    
  • Added new functions 7190, External Financial Audit–Single Audit, and 7120, Staff Relations and Negotiations, to the indirect cost pool.
    
  • Added new Function 7191, External Financial Audit–Other, to the base costs.
    
  • Changed to using percent of administrative salaries rather than percent of administrative classroom units to assign a portion of plant services costs to the indirect cost pool. This will automate the process and provide for a more consistent assignment of plant services costs to the indirect cost pool.
    
  • Moved administrative functions (7200–7700) with restricted resources or specific goals from the indirect cost pool to the base costs. Since these costs have already been funded by a particular program or are applicable to specific programs or other entities they should not be part of the indirect cost pool.
    
  • Excluded Object 5100, Subagreements for Services, from both the indirect and base costs.
    
  • Removed the one-time only section "Subagreement for Services (manual adjustment in 2006-07 only)."
• Forms MYP/MYPI—Multiyear Projections
  
  • Unrestricted/Restricted worksheet, Available Reserves section—Modified line E1c to extract each negative restricted ending balance rather than all restricted ending balances combined, if negative, and added a line for “Total Available Reserves – by Percent.” Also, added an internal form check and pop up message if the amounts entered in the subsequent fiscal year columns of line E1c are positive instead of negative.
• Form PCR—Program Cost Report
  
  • Opened goals 8100 and 8500 to functions 7100–7199 and added a related footnote to the bottom of the General Administration column in the Direct Charged Costs (DCC) worksheet.
    
  • Inserted new line A2 as “External Financial Audits (Fund 01, functions7190–7191, goals 0000–6999 and 9000, objects 1000–7999)” and renumbered subsequent lines in the Schedule of Central Administration Costs (CAC) worksheet.
    
  • Modified text and extractions for lines C1 through C4 to exclude Object 5100, Subagreements for Services, in the Schedule of Central Administration Costs (CAC) worksheet.
• Forms RL/RLI—Revenue Limit Summary
  
  • Shaded and locked the 2007-08 estimated/unaudited actuals columns for the programs that are no longer part of the revenue limit calculation (that were added to the bottom of the form in the new Other Non Revenue Limit Items section last year). These lines will eventually be deleted.
    
  • Opened the 2007-08 estimated/unaudited actuals columns in the section at the bottom of the form titled Other Non Revenue Limit Items for the programs that are no longer part of the revenue limit calculation. For districts they are: Core Academic Programs, California High School Exit Exam, Pupil Promotion and Retention and Low STAR Score Programs, Apprenticeship Funding, and Community Day School Additional Funding. For counties they are: Apprenticeship Funding, Community Day School Additional Funding, Adult Education, Core Academic Programs, and Remedial Program.
    
  • (County only, non-interim) Lines 43, COLA % used for Cal-SAFE County Classroom, 44, COLA % used for Other ADA Driven Programs, and 45, Base Revenue Limit per ADA for ROC/P, were replaced with Base Revenue Limit per ADA for Other Purpose (Data ID 3008), Juvenile Court Schools Statewide Average Base Revenue Limit per ADA for Community Day School (Data ID 3205), and Base Revenue Limit per ADA for Direct Services (Data ID 3004), respectively, to provide data for use in the Criteria and Standards Review, Revenue Limit criterion (Form 01CS, Criterion 2).
• Form SIAB—Summary of Interfund Activities
  • Budget Renamed the Indirect/Direct Support Costs–Interfund column to Indirect Costs–Interfund and removed Object 7380 (expired 2007-08).
• Form TRAN—Annual Report of Pupil Transportation
  
  • Added Object 3752, OPEB, Active Employees, classified positions, to extractions for Classified Salaries & Benefits in Schedule II, Line A.
    
  • Added Object 5100, Subagreements for Services, to extractions for Other Services and Operating Expenditures in Schedule II, Line C4.
    
  • Clarified the text regarding payments in lieu of pupil transportation in Schedule III, lines C through C3.

Revised Criteria and Standards

• Form 01CS—Criteria and Standards Review—Budget
  
  • Modified to reflect the revised State Board approved Criteria and Standards for budget reports. Generally:
    
  • (County only) Average Daily Attendance—Increased threshold for budget and two subsequent years from historical average plus 2 percent to historical average plus 2 percent per year.
    
  • Revenue Limit Criterion—Minor change to add threshold of plus or minus 1 percent for basic aid districts[excess property tax COEs] and those funded by necessary small school formulas.
    
  • Salaries and Benefits Criterion—Changed district to measure the ratio of unrestricted salaries and benefits to unrestricted expenditures, rather than the ratio of total salaries and benefits to total expenditures. Allowable variance was increased from historical average ratio plus/minus 2 percent to historical average ratio plus/minus the greater of 3 percent or the district’s recommended reserve level. For county offices of education, changed to compare each year’s total budgeted salaries and benefits to the prior year amount rather than to that year’s total expenditures. Allowable variance was increased from historical average ratio plus/minus 2 percent to change in funded COLA plus/minus 5 percent.
    
  • Other Revenues and Expenditures Criterion—Variance threshold changed from 5 percent per individual major category, to change in population and funded cost-of-living adjustment (COLA) plus or minus 10 percent for each of operating revenues and expenditures. Also includes other minor changes in how criterion will be evaluated. For county offices of education, variance threshold does not consider change in population.
    
  • Deficit Spending Criterion—Changed to measure unrestricted deficit spending, rather than total deficit spending and changed the threshold from a single percentage level for all three prior years to one-third of the available reserves for each of the three prior years.
    
  • Reserves Criterion—Changed to reduce available reserves by the amount of any negative balances in restricted resources.
    
  • Contributions Supplemental Information Item—Changed threshold to require an explanation if contributions changed by more than $20,000 and more than 10 percent ($20,000 threshold is new).
    
  • Long-Term Commitments Supplemental Information Item—Removed comparison of changes in commitments to changes in ongoing revenues. Now explanations are required if: 1) any of the budget year or two subsequent fiscal years’ annual payments exceed the prior year annual payment, and 2) funding sources used to pay long-term commitments have decreased.
    
  • Unfunded Liabilities Supplemental Information Item—Added clarifying language for both postemployment benefits other than pensions (OPEB) and other self-insurance programs.
    
  • Status of Labor Agreements—Added step and column adjustments section for management/supervisor/confidential employees.
    
  • Adjusted deficit spending and fund balance levels for counties and reserve levels for all LEAs based on prior year's revenue limit COLA (per Budget Act).
    
  • Revenue Limit Criterion—Removed one-time adjustments line used to reduce 2006-07 revenue limit amounts by amounts to be coded to Object 8311, Other State Apportionments–Current Year, beginning in 2007-08. For COEs only, replaced the one-time adjustments line with a new line for transfers from school districts, to be extracted from Form RL, lines 23 through 24 and entered for the two subsequent years.
    
• Form 01CSI—Criteria and Standards Review—Interim (changes that vary from the budget Criteria and Standards, or that are specific to interim reports)
  
  • Modified to reflect the revised State Board approved Criteria and Standards for interim reports. Generally:
    
  • Other Revenues and Expenditures—Changed standard to five percent for each of operating revenues and expenditures, with added explanations needed for differences of more than five percent by major object category.
    
  • Deficit Spending Criterion—For each of the current and two subsequent fiscal years, changed to measure unrestricted deficit spending rather than total deficit spending, and standard is now one third of each year’s available projected reserves rather than based on projected size (ADA[spending level]).
    
  • Contributions Supplemental Information Item—Changed threshold to require an explanation if contributions changed by more than $20,000 and more than five percent (at budget, threshold is $20,000 and 10 percent).

Revised Reports

• Reports SEMA/SEMB/SEMAI—Special Education Maintenance of Effort
  
  • Added objects 8091, Revenue Limit Transfers–Current Year, and 8099, Revenue Limit Transfers–Prior Years, (with special education goals 5000–5999 and all resources except Unrestricted Resource 0000) to the local expenditures section on the SEMA/SEMB/SEMAI reports to recognize that contributions from unrestricted revenue to state resources are local expenditures and as such may help the LEAs meet their MOE requirement using local only funding.

Technical Review Checks—Deleted

• IC-ADMIN-NT-ZERO-C (county only)—Deleted since it is no longer necessary to have a separate county-only check now that Form ICR has been modified to work the same for all LEA types.
• IC-BD-SUPT-VS-ADMN-C (county only)—Deleted since it is no longer necessary to have a separate county-only check now that Form ICR has been modified to work the same for all LEA types.
• ICR-SUBAGREEMENT-DATA—Deleted since the one-time only subagreement manual adjustment section has been deleted from Form ICR.
• ROP-IMPORT—Deleted since Form ROP has been deleted.
• Deleted the following general ledger TRCs for budget data types within the budget and unaudited actual periods, and for all interim data within the interim periods; objects 7370, Transfers of Direct Support Costs, and 7380, Transfers of Direct Support Costs–Interfund, are obsolete effective 2008-09.Next year these TRCs will be deleted for actuals data types within the budget and unaudited actual periods.
  • INTERFD-DIR-SUPP
    
  • INTERFD-DIR-SUPP-FN
    
  • INTRAFD-DIR-SUPP
    
  • INTRAFD-DIR-SUPP-FN

Technical Review Checks—New Fatal Check

• CEA-PROVIDE—Added new check to verify that Form CEA has been completed, for districts only, for the unaudited actuals period only.

Technical Review Checks—Reactivated

• RESTR-BAL-TRANSFER—Reactivated this check (originally implemented in 2003-04)for verifying that Transfers of Restricted Balances (Object 8997) net to zero by fund for budget and interim data types, based on proposed flexibility provisions in the Governor’s May budget revision for 2008-09. If flexibility is again authorized, next year this check will be opened for unaudited and estimated actual data types as well. NOTE: Object 8997 will not be opened in the tables of valid combinations until legislation authorizing flexibility has been enacted.

Technical Review Checks—Warning Changed to Fatal

• PCR-GF-EXPENDITURES—Changed severity from Warning to Fatal for charter schools; already fatal for all other LEA types.
• PCRAF-UNDISTRIBUTED—Changed severity from Warning to Fatal for charter schools; already fatal for all other LEA types.

Technical Review Checks—Warning Changed to Informational

• GEN-ADMIN-RESOURCE—Changed severity from Warning to Informational.
• For JPAs, changed the following checks relating to Form ICR from Warning to Informational.
  • IC-ADMIN-NOT-ZERO
    
  • IC-ADMIN-PLANT-SVCS
    
  • IC-BD-SUPT-NOT-ZERO
    
  • IC-BD-SUPT-VS-ADMIN
    
  • IC-PCT
    
  • IC-POSITIVE

Technical Review Checks—Revised

• CHK-DEPENDENCY—Added Form ICR dependencies on funds 09 and 62 since these funds are being added to Form ICR.
• CHK-GOALxFUNCTION-A—Changed the text of the passed message for further clarification on what the check is doing.
• CHK-GOALxFUNCTION-B—Eliminated the $100 rounding allowance that allowed items to pass that shouldn’t have.
• CHK-UNBALANCED-A and CHK-UNBALANCED-B
  
  • These two TRCs alert users of any unbalanced or incomplete data in the supplemental forms. If internal checks done within the forms result in exceptions, those exceptions will trigger one of these two TRCs.
    
  • CHK-UNBALANCED-A will display those forms with warning errors, meaning the errors may be explained in the TRC but should be corrected in the form.
    
  • CHK-UNBALANCED-B will display those forms with fatal errors, meaning the errors should be corrected in the form or, if the data in the form are correct, the TRC exception must be explained. This year, all of the internal form checks were re-evaluated to determine which should be fatal and which should be warning. Following is a listing of the forms containing internal form checks and the TRC where exceptions for the form checks will be displayed. Note that some forms have both warning and fatal checks and can therefore appear within both TRCs.
• CHK-UNBALANCED-A (Warning) CHK-UNBALANCED-B (Fatal)
  
  • Form GANN Forms 01CS/01CSI
    
  • Form JUV Form CORR
    
  • Form L Form DEBT
    
  • Forms MYP/MYPI Form GANN
    
  • Form SEA Form ICR
    
  • Form TRAN Form JUV
    
  • Reports SEMA/SEMB/SEMAI Form L
    
  • Forms MYP/MYPI
    
  • Form TRAN
    
  • Reports SEMA/SEMB/SEMAI
• CORR-ADA—Revised to look for adults in correctional facilities general ledger data rather than just a saved Form CORR to determine if data exists.
• CS-EXPLANATIONS—Revised to reflect changes made to the criteria and standards review forms.
• CS-YES-NO—Revised to reflect changes made to the criteria and standards review forms.
• EFB-POSITIVE—Expanded the exception message text to explain that restricted resources with negative ending balances, which are now being used in the criteria and standard available reserves calculation, can negatively impact the outcome of the criteria and standards review.
• GEN-ADMIN-RESOURCE—Excluded Fund 25, restricted resources 2000-9999, Function 7200 to accommodate LEAs that charge developer fee collection costs to Fund 25.
• IC-ADMIN-NOT-ZERO—Added for counties since IC-ADMIN-NT-ZERO-C is no longer needed (see the Technical Review Checks—Deleted section above), and revised to reflect Form ICR changes.
• IC-BD-SUPT-NOT-ZERO—Revised to reflect Form ICR changes.
• IC-BD-SUPT-VS-ADMIN—Added for counties since IC-BD-SUPT-VS-ADMN-C is no longer needed (see the Technical Review Checks—Deleted section above), and revised to reflect Form ICR changes.
• IC-CU-CENTRAL-ADMIN—Renamed to IC-ADMIN-PLANT-SVCS and revised the text to reflect Form ICR changes for using percent of administrative salaries rather than percent of administrative classroom units to assign a portion of plant services costs to the indirect cost pool.
• IC-PCT—Revised to reflect Form ICR changes.
• OBJ-POSITIVE—Excluded Object 8045, Education Revenue Augmentation Fund (ERAF), from this TRC to accommodate reporting of negative ERAF.
• SPECIAL-ED-GOAL—Excluded new Resource 3312, Special Ed: IDEA Local Assistance, Part B, Sec 611, Early Intervening Services, from the range of resources checked by this TRC. Expenditures for this program are not recorded to a special education goal and should not be checked by this TRC.
• TRAN-COST-PER-PUPIL—Increased the cost per pupil limit checked by the TRC from $10,000 to $12,000 for Severely Disabled/Orthopedically Impaired transportation.
  

KNOWN ISSUES:

Symptom

Formatting problems sometimes occur when printing forms from the Table of Contents. For instance, all of the grid lines will print in the upper left hand corner.

Probable Cause

Printer drivers. Unfortunately we have not found one printer driver that works for all components of the SACS software.

Resolution/Workaround

Various printer drivers work differently with the SACS software. Try changing the printer driver or print from the open form rather than from the table of contents.

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.