SACS2022ALL Software Readme

What's New

NOTE REGARDING REPORTING PERIOD REFERENCES

• While this SACS2022ALL Software User Guide continues to contain information for all reporting periods, only the 2021–22 unaudited actuals reporting period is available for use in the SACS2022ALL software. In this user guide, any updates to budget and interim reporting period references are provided for informational purposes only, to keep the user guide whole. The SACS2022ALL Software User Guide What's New changes described for 2022–23 budget and interim reporting periods are, or will be, included in the new SACS Web-based Financial Reporting System (SACS Web System).
• The 2022–23 budget reporting period is available for use in, and the 2022–23 interim reporting periods will be available for use in, the new SACS Web System. For additional information regarding the SACS Web System, please visit the California Department of Education's (CDE) Financial Reporting web page.
• CDE will no longer publish the SACS desktop software after this SACS2022ALL release. All SACS financial reporting for 2022–23 and subsequent years will be done through the SACS Web System.

Listed below is a summary of changes made to the 2022–23 budget and interim, and the 2021–22 unaudited actual, components of the SACS software. We incorporate changes requested by users wherever possible; you may recognize one of your suggestions being implemented here.

This year our efforts were primarily focused on required changes (e.g., those due to Governmental Accounting Standards Board Statement 87 [GASB 87]). For additional information on each of the changes, refer to the relevant sections of this user guide.

Revised Fund Forms

• Forms 01, 08, 09, 11, 12, 13, 14, 15, 18, 21, 25, 30, 35, 40, and 49—Capital Outlay Section.
  For Budget and UA periods: Unshaded the Estimated/Unaudited Actuals columns for the Object 6600 line, Lease Assets.
• Form 01/01I, 09/09I, and 62/62I —Federal Revenue Section.
  For Budget and UA periods: Removed the following obsolete resource codes from the Other NCLB / Every Student Succeeds Act, Object 8290, detail line: 3020, 3041, 3177, 3181, 3185, 4050, and 5510; and moved these seven resources to the All Other Federal Revenue, All Other Object 8290 line.
  For Interim periods: Removed the obsolete resource code 3045, NCLB-Title I Migrant Ed Statewide Pass Project (17-18), from the Other NCLB / Every Student Succeeds Act, object 8290; and moved the resource to the All Other Federal Revenue, All Other Object 8290 line.
• Form 01/01I—Federal Revenue Section.
  COE only – Added Resource 4038 (ESSA: Title II, Comprehensive Literacy State Development (CLSD) Grant) to the detail line “Other NCLB / Every Student Succeeds Act” / Object 8290, All Other Federal Revenue, and removed Resource 4038 from the general “All Other” Object 8290 line.
• Form 01—Other State Revenue Section.
  Removed the detail line for Resource 7400, Quality Education Investment Act / Object 8590, All Other State Revenue, and moved Resource 7400 to the “All Other” Object 8590 line. Budget and Unaudited Actuals periods only.
• Form 01/01I—Other Local Revenue Section.
  For Budget and UA periods: Shaded the restricted columns for the Object 8675 line, Transportation Fees From Individuals.
  For Interim periods: Shaded all columns for the Object 8675 line, Transportation Fees From Individuals.
• Form 01, 09, 11, 13, 61, 62, 63, 66, 67, and 73—Assets Section.
  Added a new line, Lease Receivable, Object 9380.
• Forms 61, 62, 63, 66, 67, and 73—Liabilities Section.
  For Budget and UA periods: Renamed the line for Object 9667 from “Capital Leases Payable” to “Leases Payable.”
• Forms 61, 62, 63, 66, 67, and 73—Depreciation and Amortization Section.
  For Budget and UA periods: Unshaded the Actuals column for the Object 6910 line, Amortization Expense-Lease Assets.
• Form 08/08I—Revenues Section.
  For Budget and UA periods: Added a new line, Net Increase (Decrease) in the Fair Value of Investments, Object 8662.
• Form 08/08I—Services and Other Operating Expenditures Section.
  For Budget and UA periods: Added a new line, Communications, Object 5900.
• Form 08—Other Sources/Uses Section.
  For Budget and UA periods: Unshaded the Estimated Actuals column for the Object 8972 line, Proceeds from Leases.

Revised Supplemental Forms

• Form ASSET—Schedule of Capital Assets
  Governmental Activities Section; and
  Business-Type Activities Section
  • Revised the line titled “Total capital assets being depreciated, net” to “Total capital assets being depreciated, net excluding lease assets”
    • Added the following lines under “Total capital assets being depreciated, net excluding lease assets”:
      “Lease Assets”
           “Accumulated amortization for lease assets”
           “Total lease assets, net"
• Form DEBT—Schedule of Long-Term Liabilities
  Governmental Activities Section; and
  Business-Type Activities Section
  • Revised the line Titled “Total Leases Payable” to “Leases Payable.”
• Form CASH—Cashflow Worksheet
  Balance Sheet Items Section
  Budget Year 1 and Budget Year 2 tabs
  • Added a new line, Lease Receivable, Object 9380.
• Form CEA/CEB—Current Expense Formula/Minimum Classroom Compensation
  Part I, Current Expense Formula; and
  Part II, Minimum Classroom Compensation
  • Added the following resource codes to the reductions in Column 4a and Line 13a: Resource 7028, Child Nutrition: Kitchen Infrastructure Upgrade Funds.
  • Removed the following obsolete resource code from the reductions in Column 4a and Line 13a: Resource 3020, NCLB: Title I, Basic School Support (17-18); 3177, NCLB: Title I, Part A, Prevention of Local Educational Agency Intervention Program (17-18); 3185, NCLB: Title I, Part A, Program Improvement LEA Corrective Action Resources (17-18); 4050, NCLB: Title II, Part B, CA Mathematics and Science Partnerships (17-18); and 5037, Child Development: ARRA Quality Improvement Activities (17-18).
• Form ESMOE—Every Student Succeeds Act Maintenance of Effort Expenditures
  Section I – Expenditures
  • Line C.2., Capital Outlay: Updated the Objects column from “6000-6999” to “6000-6999 except 6600, 6910.”
• Form GANN—Appropriations Limit Calculations
  
  • Updated inflation adjustments on Line D2 for COE and District and Line D6 for COE.
  • Line B4: Updated text from “Total District Gann ADA (District Form GANN, Line B3)” to “Total District Gann ADA (Sum of all District Form GANN, Line B3).”
  • Line C20/C19:
    • Renumbered Line C20/C19 to C20a/C19a
    • Added a new line C20b/C19b, “Qualified Capital Outlay Projects.”
    • District only: Added new line C19c, “Routine Restricted Maintenance Account (Fund 01, Resource 8150, Objects 8900–8999)”
  • Line D15/D10:
    • Removed Department of Finance director’s contact information.
    • Changed calculation to allow for a negative number and deleted the text, “if negative, then zero.”
• Form ICR—Indirect Cost Rate Worksheet
  Exhibit A: Indirect Cost Rates Charged to Programs
  • Budget and UA periods: Renamed the Eligible Expenditures column from “Eligible Expenditures (Objects 1000-5999 except Object 5100)” to “Eligible Expenditures (Objects 1000-5999 except 4700 & 5100)”.
• 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 PCR—Program Cost Report
  Schedule of Other Costs (OC) tab
  • COEs, Districts, and Charters:
    • Food Services, Function 3700, and Enterprise, Function 6000, lines: Changed the Object code range from 1000–5999, 6400, and 6500 to 1000–5999 and 6400–6910.
    • Facilities Acquisition & Construction, Function 8500, line: Changed the Object code range from 1000–6500 to 1000–6600.
  • JPAs:
    • Food Services, Function 3700, and Enterprise, Function 6000, lines: Changed the Object code range from 1000–5999, 6400, and 6500 to 1000–5999 and 6400–6600.
    • Facilities Acquisition & Construction, Function 8500, line: Changed the Object code range from 1000–6500 to 1000–6600.

Revised Criteria and Standards

• Form 01CS—Criteria and Standards Review—Budget and Interim periods
  • Adjusted fund balance levels for COEs, and reserve levels for all LEAs, based on prior year's statutory COLA.
  • Districts only – Budget/Interims – Criterion 7 – Facilities Maintenance
    Per Assembly Bill 130 (Chapter 44, Statutes of 2021), additional exclusions for the required minimum contribution calculation are provided. These additional resource codes included are 3212, 3213, 3214, 3216, 3218, and 3219, which automatically will be excluded from the three percent of total general fund expenditures and other financing uses calculation.

Technical Review Checks—Revised

• ASSET-ACCUM-DEPR-NEG
  • Modified to check new data element for Object 9465, Accumulated Amortization-Lease Assets, for both the Governmental Activities (ASSET.GOV.AMORT.LEASE.9465.END.BAL) and the Business-Type Activities (ASSET.BTYPE.AMORT.LEASE.9465.END.BAL) sections.
  • Modified the Pass message from “In Form ASSET, accumulated depreciation for governmental and business-type activities must be zero or negative.” To “In Form ASSET, accumulated depreciation and amortization for governmental and business-type activities must be zero or negative.”
  • Modified the Fail message from “In Form ASSET, accumulated depreciation for governmental and/or business-type activities is positive; accumulated depreciation must be negative. Please correct the entries and re-save the form.” to “In Form ASSET, accumulated depreciation and/or amortization for governmental and/or business-type activities is positive; accumulated depreciation and amortization must be negative. Please correct the entries and re-save the form.”
• SPECIAL-ED-GOAL
  • Modified to exclude Resources 3307, Special Ed: ARP IDEA Part B, Sec. 611, Local Assistance Coordinated Early Intervening Services.
  • Modified to exclude Resource 3309, Special Ed: ARP IDEA Part B, Sec. 619, Preschool Grants Coordinated Early Intervening Services.

Revised Reports

• Reports CNVRT/ENTRY/GSA/GSNP—Government-Wide Reports
  Modified five existing conversion entries, added one new conversion entry, and modified government-wide statements to recognize amortization expense of lease assets, accumulated amortization of lease assets, lease assets, and lease liabilities, pursuant to GASB87, Leases.
  • Report ENTRY—Conversion Entries
    • Detail (Conversion Entry Detail) worksheet; and
      Summary (Conversion Entry Summary) worksheet
      • Entry CE001, Capital Outlay Expenditures
        • Modified extraction to include Object 6600, Lease Assets, expenditures
        • Added a new line for Object 9460, Lease Assets
      • Entry CE002, Debt Service Expenditures
        • Modified existing Object 9667 line description from “Capital Leases Payable” to “Leases Payable”
      • Entry CE003, Debt Issuance
        • Modified existing Object 8972 line description from “Proceeds from Capital Leases” to “Proceeds from Leases”
        • Modified existing Object 9667 line description from “Capital Leases Payable” to “Leases Payable”
      • Entry CE013, Amortization
        • Modified existing Object 9667 line description from “Capital Leases Payable” to “Leases Payable”
      • Entry CE014, Incorporation of Assets, Deferred Outflows of Resources, Liabilities, and Deferred Inflows of Resources of Internal Service Funds
        • Added new lines for Object 9460, Lease Assets, and Object 9465, Accumulated Amortization–Lease Assets
        • Modified existing Object 9667 line description from “Capital Leases Payable” to “Leases Payable”
      • Entry CE027, Amortization–Lease Assets
        • Added new Entry CE027 to recognize the current year amortization of lease assets and adjust the accumulated amortization of lease assets
    • Begin Balance (Beginning Balances) worksheet—Modified to record beginning balances of lease assets and accumulated amortization–lease assets, relating to governmental activities, but not reported in governmental funds.
      • Added new lines for Object 9460, Lease Assets, and Object 9465, Accumulated Amortization–Lease Assets
      • Modified existing Object 9667 line description from “Capital Leases Payable” to “Leases Payable”
    • CE001 Data by Function and CE001 Data by Object worksheet
      • Modified extraction to include Object 6600, Lease Assets, expenditures
  • Report CNVRT—Government-wide Conversion
    • Fund Consolidation worksheet
      • Added new lines for Object 9380, Lease Receivable, Object 9460, Lease Assets, Object 9465, Accumulated Amortization–Lease Assets, and Object 6910, Amortization (Unallocated)
      • Modified existing Object 9667 line description from “Capital Leases Payable” to “Leases Payable”
    • Conversion worksheet
      • Added new lines for Object 9380, Lease Receivable, Object 9460, Lease Assets, Object 9465, Accumulated Amortization–Lease Assets, and Object 6910, Amortization (Unallocated)
      • Modified existing Object 9667 line description from “Capital Leases Payable” to “Leases Payable”
      • 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 worksheet
      • Added new line for Amortization (unallocated)
    • GSA Reconciliation worksheet,
      Capital outlay line
      • Updated to include the changes made in Report ENTRY, Detail worksheet
  • Report GSNP—Government-Wide Statement of Net Position and Reconciliation of Fund Statements
    • Statement of Net Position worksheet
      • Added new lines for Object 9380, Lease Receivable, Object 9460, Lease Assets, Object 9465, Accumulated Amortization–Lease Assets
      • Modified extraction to include Object 9380, Lease Receivable, Object 9460, Lease Assets, Object 9465, Accumulated Amortization–Lease Assets from CNVRT workbook, Conversion worksheet.
    • GSNP Reconciliation worksheet
      • Capital assets—Modified the amounts to include changes made in CNVRT workbook, Conversion worksheet
      • Long-term liabilities—Modified existing line description from “Capital leases payable” to “Leases payable”
• Reports SEMA/SEMB/SEMAI––Special Education Maintenance of Effort (MOE)
  • SEMA, LEA Actual (LE-CY) worksheet
    SEMB, LEA Actual (LE-B) worksheet
    SEMAI, LEA Actual (LA-I) worksheet
    • Modified data extraction by excluding Object 6600, Lease Assets, and Object 6910, Amortization Expense–Lease Assets, from the Capital Outlay Expenditure line(s) with the object range of 6600–6999.
      Objects 6600 and 6910 are established in accordance to GASB 87, Leases, in order to allow LEAs to account for intangible right-to-use assets under lease contracts effective 2021–22. These intangible right-to-use assets under lease contracts are not considered as capital assets per federal regulation definition of capital assets.
    • For clarification, added the word “(except Object 6600 & Object 6910)” to the Capital Outlay Expenditure line(s).
  • SEMA, SELPA Actual (SE-CY) worksheet
    • For clarification, added the word “(except Object 6600 & Object 6910)” to the Capital Outlay Expenditure line(s).
  • SEMA, LEA MOE Calculation (LMC-A)
    SEMB, LEA MOE Calculation (LMC-B)
    SEMAI, LEA MOE Calculation (LMC-I)
    • Modified text to clarify that new American Rescue Plan (ARP) Act IDEA Part B resources (that are, Resources 3305 and/or 3308) should be included for calculation in Section 2.

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.

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