SACS2018ALL Software Readme

What's New

Listed below is a summary of changes made to the 2018–19 budget and interim, and the 2017–18 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 our efforts were primarily focused on required changes [e.g., changes due to Governmental Accounting Standards Board Statement (GASB) 75] and updating the criteria and standards forms. For additional information on each of the changes, refer to the relevant sections of this user guide.

Revised Fund Forms

• Forms 01/01I, 09/09I, and 62/62I—Other State Revenue Section.
  • For Budget/Unaudited Actuals periods: Shaded the Budget column for Resource 7405, Common Core State Standards Implementation Funds / Object 8590 detail line.
  • For Interim periods: Removed the detail line for Resource 7405, Common Core State Standards Implementation Funds / Object 8590, All Other State Revenue, and moved Resource 7405 to the “All Other” Object 8590 line.
• Forms 01/01I—Other State Revenue Section.
  • Added new Resource 6685, Tobacco Use Prevention Education (TUPE) Prop. 56: COE Technical Assistance Grants, to the Drug/Alcohol/Tobacco Funds detail line for Object 8590, All Other State Revenue, effective 2017–18. Applies to County Offices of Education (COE)s only.
• Forms 01/01I, 09/09I, and 62/62I—Other State Revenue Section.
  • Added new Resource 6695, Tobacco Use Prevention Education (TUPE) Prop. 56: Local Assistance, to the Drug/Alcohol/Tobacco Funds detail line for Object 8590, All Other State Revenue, effective 2017–18.
• Forms 01/01I, 09/09I, 11/11I and 62/62I—Other Federal Revenue Section.
  • Form 11/11I only. Removed the No Child Left Behind detail line for obsolete Resource 3105, Title I, Even Start Family Literacy (NCLB) and obsolete Resource 4045, Title II, Part D, Enhancing Education Through Technology, Formula Grants (NCLB), No Child Left Behind / Object 8290, All Other Federal Revenue, and moved resources 3105 and 4045 to the “All Other” Object 8290 line.
  • Forms 01/01I, 09/09I and 62/62I only. Removed obsolete Resource 3105 Title I, Even Start Family Literacy (NCLB) and 4045 Title II, Part D, Enhancing Education Through Technology, Formula Grants (NCLB), from the “Other NCLB / Every Student Succeeds Act” / Object 8290, All Other Federal Revenue detail line, and moved resources 3105 and 4045 to the general “All Other” Object 8290 line.
  • Fund 01/01I—JPA only. Removed the detail line for obsolete Resource 4036, Title II, Part A, Administrator Training (NCLB) / Object 8290, All Other Federal Revenue, and moved Resource 4036 to the “All Other” Object 8290 line.
  • Forms 01/01I, 09/09I and 62/62I only. Removed obsolete Resource 4036 Title II, Part A, Administrator Training (NCLB), from the “Other NCLB / Every Student Succeeds Act” / Object 8290, All Other Federal Revenue detail line, and moved Resource 4036 to the general “All Other” Object 8290 line.
• Forms 01/01I, 09/09I, and 62/62I—Other Federal Revenue Section.
  • Modified the detail line “Other NCLB / Every Student Succeeds Act” / Object 8290, All Other Federal Revenue:
  • Added new Resource 4127 (ESEA: Title IV, Part A, Student Support and Academic Enrichment Grant Program) to the detail line, and removed Resource 4127 from the general “All Other” Object 8290 line, effective 2017–18.
  • Removed the obsolete resources 3012, 3013, 3030, 3031, 3105, 3175, 3178, 4036, 4045, and 4046 from the detail line, and moved these ten resources to the general “All Other” Object 8290 line.
  • After removing the ten obsolete resources, restructured the detail line’s remaining resources list by removing ranges and only listing individual NCLB / ESSA resources that are currently open in the validation tables.
• Forms 61, 62, 63, 66, 67, 71, 73—Liabilities Section. Renamed Object 9664 line from “Net OPEB Obligation” to “Total/Net OPEB Liability,” effective 2017–18, due to the implementation of GASB75.

Renamed Supplemental Forms

• Form ESMOE—Every Student Succeeds Act Maintenance of Effort
• Form NCMOE—No Child Left Behind Maintenance of Effort
  • Effective 2017–18 budget and unaudited actuals periods, renamed Form NCMOE to Form ESMOE, due to the Every Student Succeeds Act (ESSA) reauthorization of the Elementary and Secondary Education Act of 1965 (ESEA). This form was renamed for the interim periods in SACS2017ALL.

Revised Supplemental Forms

• Form A/AI—Average Daily Attendance (ADA)
  • All worksheets.
    District [Charter School] Funded County Program ADA Section, lines A5e/B2e/C3e/C7e.
    Removed “Technical, Agricultural, and Natural Resources Conservation Schools” from the line description to match the data collection line description in the Principal Apportionment Data Collection software.
• Form CAT—Schedule for Categoricals
  • Federal categorical programs subject to deferral of unearned revenues worksheet. Modified Line 2b description to remove the “NCLB/” from “(NCLB/ESSA).”
• Form CA—Unaudited Actuals Certification
  • Data Summary worksheet.
    Replaced section Form NCLB, No Child Left Behind (NCLB) Maintenance of Effort (MOE) Determination, with Form ESMOE, Every Student Succeeds Act (ESSA) Maintenance of Effort (MOE) Determination.
• Form CEA/CEB—Current Expense Formula/Minimum Classroom Compensation
  • Part I, Current Expense Formula; and
    Part II, Minimum Classroom Compensation
    • Removed the following obsolete resource codes from the reductions in Column 4a and Line 13a: 3012, 3013, 3031, 3175, 3178, 3341, 4036, 4045, 4046, 4410, 6381, and 7386. Districts only.
• Form DEBT—Schedule of Long-Term Liabilities
  • Governmental Activities and Business-Type Activities sections.
    Renamed “Net OPEB Obligation” line to “Total/Net OPEB Liability,” due to the implementation of GASB75.
• Form GANN—Appropriations Limit Calculations
  • Updated inflation adjustments on Line D2.
  • Section A, Prior Year Data
    Beginning with 2017–18, modified the calculation of the portion of the appropriations limit attributable to direct services to students versus the portion attributable to other services. The purpose of this change is to readjust the split between the categories to mirror the actual split occurring in LCFF calculations. Applies to COEs only.
  • Line A1, Program Portion of Prior Year Appropriations Limit
    Modified to no longer preload from prior year Form GANN Line D16c (Final Program Portion of Limit), and instead calculate to equal Line A3 (Total Prior year Appropriations Limit) times the percentage of the LCFF alternative education grant is to the total of the LCFF alternative education plus operations grants, but not to exceed the alternative education grant. The percentage is calculated using new lines A6 (LCFF Alternative Education Grant, PY Annual County LCFF Target Entitlement) and A7 (LCFF Operations Grant, PY Annual County LCFF Target Entitlement).
  • Line A2, Other Services Portion of Prior Year Appropriations Limit
    Modified to no longer preload from prior year Form GANN Line D16d (Final Other Services Portion of Limit), and instead calculate to equal Line A3 (Total Prior Year Appropriations Limit) minus A1 (Program Portion of Prior Year Appropriations Limit).
  • Line A3, Total Prior Year Appropriations Limit
    Modified the 2017–18 calculation to no longer calculate as the sum of lines A1 and A2, and instead preload from prior year Form GANN Line D17 (Adjusted Appropriations Limit). The 2018–19 calculation was not modified and continues to extract from Form GANN Line D17, PY column.
  • Added new Line A6, LCFF Alternative Education Grant, PY Annual County LCFF Target Entitlement
    • For the 2017–18 calculation, this value is preloaded from the
      2016–17 Annual County Office of Education LCFF Target Entitlement Exhibit, Line F-1.
    • For the 2018–19 calculation, the value is extracted from Line A6 in the 2017–18 calculation. COEs have the option to override this entry with a projected PY Annual LCFF Alternative Education Grant amount. To override the entry, enter the new amount directly into the cell, including 0.00. Simply deleting a value may cause that value to be re-extracted every time the form is reopened. If a negative amount is entered, a message will display in Line A6 and in a message box upon closing the form.
  • Added new Line A7, LCFF Operations Grant, PY Annual County LCFF Target Entitlement
    • For the 2017–18 calculation, this value is preloaded from the
      2016–17 Annual County Office of Education LCFF Target Entitlement Exhibit, Line A-9.
    • For the 2018–19 calculation, the value is extracted from Line A7 in the 2017–18 calculation. COEs have the option to override this entry with a projected PY Annual LCFF Operations Grant amount. To override the entry, enter the new amount directly into the cell; simply deleting a value may cause that value to be re-extracted every time the form is reopened. If a zero or negative amount is entered, a message will display in Line A7 and in a message box upon closing the form.
  • Section B, Current Year GANN ADA
    Line B2, Total Charter Schools ADA. 
    Modified ADA extraction from Form A, Line C9, Total Charter School ADA, to now only extract Form A, lines C2d and C6d, Total Charter School County Program Alternative Education ADA. Applies to COEs only.
• Form MYP/MYPI—Multiyear Projections
  • Adjusted the dollar amounts used in the Unrestricted/Restricted worksheet, Reserve Standard Percentage Level (Line F3d for COEs only) and Reserve Standard – By Amount (Line F3f for COEs and districts, and Line F7 for JPAs), based on the COLA adjustment made to the Criteria and Standards Review form.
• Form NCMOE—No Child Left Behind Maintenance of Effort
• Form ESMOE—Every Student Succeeds Act Maintenance of Effort
  • Effective 2017–18 budget and unaudited actuals periods, renamed Form NCMOE to Form ESMOE, due to the Every Student Succeeds Act (ESSA) reauthorization of the Elementary and Secondary Education Act of 1965 (ESEA). This form was renamed for the interim periods in SACS2017ALL.
• Form SEA—Special Education Revenue Allocations
  Section I, Total SELPA Revenues
  • Added Line I.E, Program Specialist/Regionalized Services Apportionment, effective 2018–19
  • Renumbered remaining lines and modified calculations accordingly.

Revised Technical Review Checks

• NCMOE-ADA—Renamed to ESMOE-ADA; modified to look for Form ESMOE, which replaces Form NCMOE.
• NCMOE-IMPORT
  • Renamed to ESMOE-IMPORT; modified to look for Form ESMOE, which replaces Form NCMOE.
  • Modified to also look for new Resource 4127, ESEA: Title IV, Part A, Student Support and Academic Enrichment Grant Program.

Revised Criteria and Standards

• Form 01CS/01CSI—Criteria and Standards Review—Budget and Interim periods
  • Adjusted deficit spending and fund balance levels for COEs, and reserve levels for all LEAs, based on prior year's statutory COLA.
  • LCFF Revenue, Criterion 2, COE only—Budget period
    Section 2A-1, Calculating the County Office’s LCFF Revenue Standard.
    • Modified the calculation to exclude Line Ib, COE funded at Hold Harmless LCFF, if the “At Target” funding status is selected.
    • Modified the calculation to exclude lines Ia1, COE Operations Grant, and Ia2, COE Alternative Education Grant, if the “Hold Harmless” funding status is selected.
  • LCFF Revenue, Criterion 4, District only—Budget period
    Section 4A1, Calculating the District’s LCFF Revenue Standard,
    Step 2, Change in Funding Level.
    • Modified the calculation in Step 2e, Total Change in Funding Level, Budget Year column only, to include both Step 2b2, COLA Amount, and Step 2c, Gap Funding, for the 2018-19 transitional year
  • Facilities Maintenance Criterion 5/7, COEs/Districts—Budget period only
    Modified the minimum contribution requirement of the Ongoing and Major Maintenance/Restricted Maintenance Account as follows:
    • Added new Section 5/7A, LEAs School Facility Program Funding, including three buttons to indicate which School Facility Funding program applies:
      • Proposition 51 only
      • Proposition 51 and All Other School Facility Programs
      • All Other School Facility Programs only
    • Added new Section 5/7B, Calculating the LEA’s Required Minimum Contribution. The calculation uses the School Facility Funding program selected in Section 5/7A:
    • If the “Proposition 51 only” or “Proposition 51 and All Other School Facility Programs” funding button is selected, then the LEA is required to deposit a minimum amount equal to or greater than three percent of the total unrestricted (COEs only) general fund expenditures and other financing uses for that fiscal year (as EC Section 17070.75 read on January 1, 2015).
    • If the “All Other School Facility Programs only” funding button is selected, then the LEA is required to deposit a minimum amount that is the greater of:
      1. Two percent of the total unrestricted (COEs only) general fund expenditures and other financing uses for that fiscal year; or
      2. The lesser of: a) the amount of the COE/district contributed into the account for the 2014–15 fiscal year, or b) three percent of the total unrestricted (COEs only) general fund expenditures and other financing uses for that fiscal year.
  • Deficit Spending, Criterion 6/8, COEs, District, JPA—Budget period
    Section 6A/8A, Calculating the LEA’s Deficit Spending Standard Percentage Levels.
    • Added new Line 1a, Stabilization Arrangements (Funds 01 and 17, Object 9750), to include in the reserve calculation
    • In addition, in Criterion 8/10, Reserves, modified the text in Available Reserves footnote to add “Stabilization Arrangement” as one of the components in the reserve calculation.
  • Unfunded Liabilities, Supplemental Information S7, COEs/Districts/JPAs—Budget and Interim periods
    Section S7A, Identification of LEA’s Estimated Unfunded Liability for Postemployment Benefits Other Than Pensions (OPEB). Modified due to the implementation of GASB 74 and 75.
    • Section 4, OPEB Liabilities
      • Line 4a, OPEB actuarial accrued liability (UAAL)—
        Renamed to “Total OPEB liability”
      • Line 4b, OPEB unfunded actuarial accrued liability (UAAL)—Renamed to “OPEB plan(s) fiduciary net position (if applicable)”
      • Added new Line 4c, Total/Net OPEB liability, and renumbered lines accordingly
      • Line 4d, Are AAL and UAAL based on the [LEA]’s estimate or an actuarial valuation?—
        Renamed to “Is total OPEB liability based on the [LEA]’s estimate or an actuarial valuation?”
    • Section 5, OPEB Contributions
      • Line 5a, OPEB annual required contribution (ARC) per actuarial valuation or Alternative Measure Method—
        Renamed to “OPEB actuarially determined contribution (ADC), if available, per actuarial valuation or Alternative Measure Method”

Revised Reports

• Reports SEMA/SEMB/SEMAI––Special Education Maintenance of Effort (MOE)
  • SEMB, LEA MOCE Calc (LMC-B) worksheet and
    SEMAI, LEA MOE Calc (LMC-I) worksheet
    Section 2
    Due to the consolidation of Special Education Section 611 resources 3310, 3320, and 3400 into existing Resource 3310 effective 2018–19, modified the line description “Current year funding (IDEA Section 611 Local Assistance Grant Awards – Resources 3310 and 3320)” to indicate Resource 3320 amounts should not be key entered.
• Reports CNVRT/ENTRY/GSA/GSNP—Government-Wide Reports
  Modified two existing conversion entries, added one new conversion entry, and modified government-wide statements to recognize OPEB expense, deferred inflows of resources relating to OPEB, deferred outflows of resources relating to OPEB, and OPEB liabilities, pursuant to GASB75.
  • Report ENTRY—Conversion Entries
    • Detail (Conversion Entry Detail) worksheet; and
      Summary (Conversion Entry Summary) worksheet
      • Entry CE014, Incorporation of Assets, Deferred Outflows of Resources, Liabilities, and Deferred Inflows of Resources of Internal Service Funds
        • Added new lines for Object 9490, Deferred Outflows of Resources – OPEB only, and Object 9690, Deferred Inflows of Resources – OPEB only.
        • Modified existing Object 9664 line description from “Net OPEB Obligation” to “Total/Net OPEB Liability.”
      • Entry CE021, Postemployment Benefits Other Than Pensions (OPEB)
        • Renamed entry to “Total/Net Other Postemployment Benefits (OPEB) Liability and OPEB Expense”
        • Modified entry description from “To recognize any difference between OPEB costs as defined by generally accepted accounting principles, and amounts actually contributed” to “To adjust for the LEA’s liabilities in total/net OPEB liability; and to recognize OPEB expense, deferred inflows of resources relating to OPEB, and deferred outflows of resources relating to OPEB.”
        • Added new lines for Object 9490, Deferred Outflows of Resources – OPEB only, and Object 9690, Deferred Inflows of Resources – OPEB only.
        • Modified existing Object 9664 line description from “Net OPEB Obligation” to “Total/Net OPEB Liability.”
      • Entry CE026, Employer OPEB Expenditures Made Subsequent to Measurement Date
        • Added new Entry CE026 to adjust for employer OPEB expenditures made by the LEA subsequent to the OPEB plan measurement date.
    • Begin Balance (Beginning Balances) worksheet—Modified to record beginning balances deferred inflows of resources relating to OPEB and deferred outflows of resources relating to OPEB, relating to governmental activities, but not reported in governmental funds.
      • Added new lines for Object 9490, Deferred Outflows of Resources – OPEB only, and Object 9690, Deferred Inflows of Resources – OPEB only.
      • Modified existing Object 9664 line description from “Net OPEB Obligation” to “Total/Net OPEB Liability.”
  • Report CNVRT—Government-wide Conversion
    • Fund Consolidation worksheet
      • Added new lines for Object 9490, Deferred Outflows of Resources – OPEB only, and Object 9690, Deferred Inflows of Resources – OPEB only.
      • Modified existing Object 9664 line description from “Net OPEB Obligation” to “Total/Net OPEB Liability.”
    • Conversion worksheet
      • Added new lines for Object 9490, Deferred Outflows of Resources – OPEB only, and Object 9690, Deferred Inflows of Resources – OPEB only.
      • Modified existing Object 9664 line description from “Net OPEB Obligation” to “Total/Net OPEB Liability.”
      • Updated the conversion entry column to reflect the changes made in Report ENTRY, Detail worksheet.
  • Report GSA—Government-Wide Statement of Activities and Reconciliation of Fund Statements
    • GSA Reconciliation worksheet,
      Postemployment benefits other than pensions (OPEB) line
      • Replaced with “Other postemployment benefits (OPEB)” line for the difference between accrual-basis OPEB expenses and actual employer contributions.
  • Report GSNP—Government-Wide Statement of Net Position and Reconciliation of Fund Statements
    • Statement of Net Position worksheet
      • Modified Deferred Outflows of Resources line extraction to also include Object 9490, Deferred Outflows of Resources – OPEB only, lines from CNVRT workbook, Conversion worksheet.
      • Modified Deferred Inflows of Resources line extraction to also include Object 9690, Deferred Inflows of Resources – OPEB only, lines from CNVRT workbook, Conversion worksheet.
    • GSNP Reconciliation worksheet
      • Long-term liabilities—Modified existing line description from “Net OPEB Obligation” to “Total/Net OPEB Liability.”
      • Added new line for “Deferred outflows and inflows of resources relating to other postemployment benefits (OPEB).”

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: General Protection Fault (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.

Problem: Known Printing Issues Relating to Windows 7/8/10

After the SACS software was modified to mitigate the worst of its incompatibilities with Windows 7, many software testers encountered a remaining printing problem where a fund form, supplemental form, or report is sent to the printer, and the SACS software print status window freezes. (This is not an issue when printing the Technical Review Check list (TRC), the import log, or from the User Data Input/Review screen.)

Workaround: Anticipating this problem for all Windows 7/8/10 users, CDE’s workaround is to print first to Microsoft XPS Document Writer or Adobe PDF, then send the document to the printer.

Possible Fix: After extensive testing within CDE’s test environment, we are able to send forms and reports directly to printers by using the following print drivers (which are specific to our model printers), and by changing a particular printer setting specifically for HP printers. CDE does not advocate the purchase or use of any specific printer brand or model and provides this information only as a basis for LEAs to test with different print drivers and/or settings if desired.

• For Samsung printers: Samsung Universal Print Driver 2 PS
• For HP printers: HP Universal Printing PS or HP Universal Printing printer command language (PCL) 6 print drivers
• Additional printer settings required for some HP printers:
  • Notes:
    • For some users, these printer settings must be changed outside of the SACS Software (e.g., changed through the Control Panel) or else the printer settings are lost each time the SACS Software is closed.
    • Some users need to reset these printer settings each time they install the SACS software.
    • Some users need to intermittently change these printer settings within the SACS software (i.e., changed through the print prompt) as well.
  • Specific steps CDE uses for HP printer settings:
    • Open SACS software form
    • File menu, Print… option
    • Properties [button]
    • Effects [tab]
    • Click on the radial button “Print Document on:”
    • Then it should default to "Letter" right underneath it.
    • It should also add a checkmark next to "Scale to Fit"
    • Click Apply
    • Then OK to print