next fiscal year 2021-22 - scoe
TRANSCRIPT
Sonoma County Office of Education Business Services
NEXT FISCAL YEAR 2021-22
REMINDERS: __ 1. Form 01 should agree to the 2021-22 budget column of MYP __ 2. MYP data should agree to Criteria and Standards data __ 3. Beginning fund balance amounts of your 2021-22 budget in
Escape should equal what is reported in your SACS 2021-22 Adopted Budget
__ 4. LCAP and BUDGET must agree
May 13, 2021 Zoom Workshop
Next Fiscal Year Table of Contents SACS and ESCAPE Processes
Preparing for the Next Fiscal Year – Outline & Checklist Tracy
Step 1 – Install New SACS2021 p. 1 Tracy
Step 2 – Budget Setup p. 3 Tracy
Step 3 – Extract Budget Data from Escape p. 6 Tracy
Step 4 – Import Budget Data into SACS p. 8 Tracy
Step 5 - SACS Sections and Hot Topics
BIZ SCOE Recommendations – SCOE Biz p. 10 Sarah LCFF LCFF Calculator p. 12 Katie ADA ADA–Form A, & p. 16 Vickie
Sections 1, 2, 3 & 10 b Criteria & Standards NAR Narrative p. 25 Cindy MYP Multi-Year Projection – General Fund p. 27 Cindy
General Fund/Assumptions/Reserves/Other Funds CERT Transparency ~ Assigned & Unassigned Ending p. 40 Felicia
Fund Balances RSRV Fund Balance Reserves p. 43 Felicia LCAP Budget – clarity, crosswalk p. 45 Felicia
Pulling it all together p. 55 Nancy p. 60 Sarah
CASH Cashflow SACS ~ What’s New in SACS2021 Closed or Closing Resource Codes p. 63 Sarah
Step 6 – Update SACS Data – Data Processing Sequence p. 65 Tracy including Form Dependencies
Step 7 – Update Budget Model in Escape p. 68 Kimberly
Step 8 – Submit Budget Model in Escape p. 74 Kimberly
Step 9 – Submit Fiscal Year Start Up Form p. 75 Kimberly
Step 10 – District Presents Tentative Budget to the Board p. 77 Kimberly
Step 11 – Request Final Approval from SCOE Business Services p. 78 Kimberly
Reference Materials LDT Long Term Debt p. 79 Katie/Felicia UL Unfunded Liabilities p. 83 Katie/Felicia CSP Class Size Penalties and waiver process p. 86 Vickie/Cindy FAC Facilities p. 93 Nancy Signature Authorization Form p. 96 Christy
SACS and Escape Preparing for the Next Fiscal Year – Outline & Checklist
INSTALL new SACS2021 Software onto your PC Desktop (Now) BUDGET SETUP (April-May)
• Checklist for FY22 Setup • Position Control Steps • Budget Development Model Setup • Review Org & Department Records for Date Fields for multi-year processing
EXTRACT BUDGET DATA from Escape (May-June)
• Run Fiscal51 SACS Extract • Convert Fiscal51 to .prn file to import into SACS2021
IMPORT BUDGET DATA from Escape (.prn file) into SACS2021 (May-June)
• Run a TRC! (Technical Review Check) Very Import to address TRC Errors in Escape before completing any supplemental forms
SACS Sections and Hot Topics (May-June)
BIZ – SCOE Recommendations – SCOE Biz LCFF – LCFF Calculator ADA – Form A, & Sections 1, 2, 3, & 10 b Criteria & Standards NAR – Narrative MYP – Multi-Year Projection – General Fund
General Fund/Assumptions/Reserves/Other Funds CERT – Transparency – Assigned & Unsigned ending Fund Balances RSRV – Fund Balance Reserves LCAP – LCAP Budget – Clarity, Crosswalks, Pulling it all together CASH - Cashflow SACS~ What’s New in SACS2021 Closed or Closing Resource Codes
DATA – Data Processing Sequence (May-June) • Form Dependencies - Many of the forms in the software are dependent on data
from other forms • Run a TRC (Technical Review Check) for dependencies warnings!
UPDATE BUDGET MODEL in Escape (May-June) • Create SACS 9791 Beginning Balance Printout • Go to Escape to enter the new 9791 Beginning Balances
* SACS and Escape must balance SUBMIT FY22 BUDGET MODEL in Escape (By June 18, 2021)
• Budget Model Status will update to U {Under Audit Review}
SACS and Escape Preparing for the Next Fiscal Year – Outline & Checklist
SUBMIT FISCAL YEAR START UP FORM to SCOE IT (By June 18, 2021) • Submit SACS 9791 Beginning Balance Printout with the Fiscal Year Start Up
Form • SCOE IT will review and update Budget Model to T {Tentatively Adopted) in
Escape
DISTRICT PRESENTS TENTATIVE BUDGET to the School Board (By June 30, 2021) • Once the School Board Approves to adopt the Budget Model, District will update the status to B {Board Approved}
REQUEST FINAL APPROVAL from SCOE Business Services (By June 30, 2021)
• Export “Official” DAT. file from SACS2021 to send to your SCOE Fiscal Advisor • After review SCOE Fiscal Advisor will approve and BM will be updated to
P {Posted}
1. Form 01 should agree to the 2021-22 budget column of MYP
2. MYP data should agree to Criteria and Standards data
3. Beginning fund balance amounts of your 2021-22 budget in Escape should equal what is reported in your SACS2021 Adopted Budget
4. LCAP and Budget must agree
Install SACS2021 Software
The SACS2021 software contains the components necessary to prepare the 2021-2022 budget reports. SACS must be installed on any PC or laptop you plan to use.
• Download the SACS2021 Software Installation File (sacs2021setup.exe)(EXE; 70MB)from the following website: http://www.cde.ca.gov/fg/sf/fr/
• On this page you will find links to the Standardized Account Code Structure (SACS)SACS2021 software and to any known problems and fixes.
• SACS anticipate releasing the SACS2021ALL software in early July.
• Contact SCOE IT, if you have issues with installation, send email to [email protected]
Download and Install SACS2021 Software Installation File (sacs2021setup.exe)(EXE; 70MB) following default prompts.
• Click on download to start the installation process• Windows Defender may give a warning, click on the More info link and then click “Run anyway”
• Follow default prompts to install the complete program.
When the SACS software is installed on your computer, the financial reporting calendars and the SACSSoftware User Guide will be automatically copied into your C:\SACS2021\Calendars and Manuals subdirectory.
To find the financial reporting calendars and the SACS2021 Software User Guide, use Windows Explorer and navigate to your C:\SACS2021\Calendars and Manuals subdirectory. In addition, to help make the software easier to use, the SACS Software User Guide is accessible from the Help menu and also from within the forms and processes in the software by pressing F1.
INSTALL SACS2021
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Step #1
VALIDATION TABLES The SACS2021setup.exe file contains the most current validation tables at the time the software was released, dated April 7, 2021. Any subsequent validation table updates will need to be downloaded and added to the software. The Validation Tables page contains software update instructions.
KNOWN PROBLEMS/FIXES Go to https://www.cde.ca.gov/fg/sf/fr/sacs2021allprobfix.asp for the problem description, workaroundand possible fixes.
Most Common Issue we found is Compatibility, especially when it comes to new computers or laptops.
1. Right-click on the SACS software desktop icon
2. Select Properties
3. Select the Compatibility tab
4. If not already active, click on the
Run this program in compatibility mode: check box
5. When the drop down menu activates,
select Windows XP (Service Pack 3)
6. Click the Apply button and then OK
WHAT'S NEW? After SACS2021 is installed, please refer to the "What's New" section of the SACS2021 Software UserGuide in the C: Drive. Go to the Table of contents; hover over the item, Ctrl Click to take you to that section of the user guide.
Hover over any item
Ctrl + Click
to locate in User Guide
INSTALL SACS2021
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Escape Budget Development FY22 Please refer to Position Control Workshop and Budget Development Workshop documentation
found under Escape Activity Tree > SCOE Resources >Workshops.
Checklist for FY22 Setup The following lists the steps that need to occur to produce a successful budgeting cycle. They are listed in the order in which they should be addressed:
Review/Components in FY22 Review/Clean up accounts in FY22 Request the creation of the new fiscal year, FY22 ([email protected])
SCOE IT will create: -FY22 Fiscal Year -Roll forward accounts -Create pay schedules -Create pay cycles -Roll Forward Calendars
Position Control Steps Review Bargaining Units Create/Update Calendars Create/Review Salary Schedules
o Review Budget Column in Salary Schedules Review Addon settings Review Pay Cycles Review Benefit Provider Rate Changes Review Contributions Review Positions
o Vacancy Assumptionso Review Reports Pos03, Pos04, Pos20, Pos22
Review Pos08 Report – Assignment Roll Forward Problem Preview Roll forward assignments – Send request to [email protected] Review Pos07 Report – Assignment Roll Forward Review
Budget Development Model Setup Create Original Budget Model Update Contributions in Budget Model for rates effective 7/1/2021 Load Salary Records from HR Load Vacancies Mass Change Options Budget Entry – Manual, Spreadsheet, Non-Positional Pay Import Review budget via reports
o Budget Management Activityo Finance - Reports – Budget
REVIEW BUD DEV
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Step #2
Review Organization Record for Multi-Year Processing Review the Org record fields for multi-year processing in Section 3-Finance Setup and 4-Payments. You will need to review the date fields for current year and next fiscal year fields for AR Receipts, AP Payments, Direct Payments, and Employee Payments to allow transactions in both fiscal years.
The Org record is Read-Only for most users, send an email to request changes to [email protected].
Go to System – Setup – Organizations
Use for Pre-Pay Requisitions - Automatically does JE to 9330 Pre-Payment Object Code
Use for Direct Pay Accruals - Automatically does JE to 9529 Current Year Liability Object Code
Use for Pre-Pay Direct Payments - Automatically does JE to 9330 Pre-Payment Object Code
Use for Current Year ARs - Automatically does JE to 9229 Current Year Receivable Object Code
Use for Cash Awaiting Deposit - Automatically does JE to 9140 Object Code
Use for Employee Reimbursements - Automatically does JE to 9529 Current Year Liability Object Code
Use for Employee Pre-Payment Payments - Automatically does JE to 9330 Pre-Payment Object Code
Use for Next Year Requisitions Automatically does JE to 9529 Current Year Payables Object Code
MULTI YR PROCESSING
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Review Department Record for Multi-Year Processing Review the Department record fields for multi-year processing in the various sections. You will want to review the date fields for current year and next fiscal year fields for Vendor Requisitions, Accounts Receivable and Journal Entries to allow transactions in both fiscal years.
NOTE: Users that are Fiscal and higher follow the dates in the Org Record. Admin users will be restricted based on dates in the Department record.
Go to System – Setup – Department – Departments
MULTI YR PROCESSING
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Extract Budget Data from Escape The Fiscal51 SACS Extract Report is designed for sending SACS Information to the State of California to prepare for submission of the budget.
Go to Finance – Reports – Fiscal – Fiscal 51 SACS Extract
A. Section 2- User Options select-
• CDS Code: Blank unless you want to select a specific charter within your district that
reports separately
• Fiscal Year: 2022 {2021/2022}
Section 3- Original Budget Reporting Period
• Report Period: BS1 {Single Budget Process July 1}
• Budget Model: OB22-XX (should be the model you intend to move to FY22 Adopted)
• Estimated Actuals: R {Revised Budget}
***Leave all other report sections as they are***
Create Favorites to save time!
Guaranteed you will run this extract multiple times!!
EXTRACT BUDGET
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Step #3
B. To Extract click on “Go/Export” dropdown on the top Escape menu select “Excel”.
• Open Excel temp file• Review line one is 2021/22 correct fiscal year
• Save as Formatted Text (Space delimited) (*.prn)• Save the file on your computer and be sure to remember where you saved it.
Recommended to save in your C Drive where SACS is automatically saved.• Excel program will let you know some features will not be the same as your original file,
save the file anyway.• Close files before trying to import into SACS
If you need to re-extract from Escape after you have loaded the 9791 into your model, you must redo this process to allow the balances in your model to be the same as your SACS software.
EXTRACT BUDGET
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Import Budget Data into SACS
Open your SACS2021 Budget Software
Define the LEA and Reporting Period The first time you run the SACS software, the Preferences screen will automatically open to the LEA Preferences Tab, enabling you to establish your LEA and the reporting period.
• Enter your District CDS Code or use the lookup to select your District• Fiscal Year: 2021-22 is default• Reporting Period: Budget, July 1• Click Save/Close
Import the extracted Escape Budget file (Fiscal51) into SACS ▪ Go to File, select Import▪ Browse for the location and file name of your saved Escape Fiscal51 file
▪ Click Open to locate (*.prn) file▪ Click on Import on Bottom on Screen▪ After process complete, click Close or Close and Go to Technical Review (TRC)
IMPORT BUDGET
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Step #4
SACS Data – Run a TRC
Important! Run a TRC (Technical Review Check) on Phase: All or each one separate This will alert you to coding problems that will need to be addressed in ESCAPE before you have spent time completing any supplemental forms. Once the ESCAPE coding has been adjusted, if needed, run a new extraction, save and import a new file into the SACS2021 software.
• Click Start on bottom of page to create the TRC Exceptions
Example of Exceptions – (F) Fatal Data MUST be Corrected
Type of Data Required: Budget
Also recommend: Estimated Actuals
to help with the closing process
SACS TRC
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SCOE BIZ Business Services Bulletin No. 21-22 May 13, 2021 To: District and Charter Business Services From: Sarah Lampenfeld, Director, External Fiscal Services Subject: 2021-22 Adopted Budget Process
Process/Procedures
The 2021-22 proposed Budget must be adopted on the same day as the adoption of the LEA’s 2021-22 Local Control and Accountability Plan (LCAP) and must take place at a Board meeting at least one day after the Public Hearings. Each should be separate items on the Board agenda.
Please submit the following documents within 5 days of adoption or by no later than July 1, 2021 (whichever is sooner):
1. The 2021-22 Adopted Budget should be sent to your SCOE Advisor.a. E-mail the 2021-22 Adopted Budget SACS2020 software DAT file, Official exportb. Send scanned copy of what was presented to the Board at the same time the dat file is
submitted. 2. The 2021-22 adopted LCAP should be submitted to [email protected]
a. E-mail your internal LCAP Budget crosswalk document directly to your SCOE Advisor
Adopted Budget Required Forms The 2021-22 Adopted Budget must be submitted using the State SACS2021 software for all Districts. (Independently reporting charters have the option of using an alternate form.)The software may be downloaded from the website at http://www.cde.ca.gov/fg/sf/fr/. The following forms are required to be submitted for the Adopted Budget:
Form name
1. Budget Certification (with original signature, or scanned emailed copy) CB 2. Workers’ Compensation Certification (with original signature, or scanned copy) CC 3. Average Daily Attendance A 4. Summary of Interfund Activities—Budget SIAB 5. Summary (2 pages) for each fund operated by the district ~ Forms 01, 09, etc. ##6. Criteria and Standards Review 01CS 7. Changes in Assets and Liabilities (Warrant/Pass-Through) – if applicable 76A 8. Technical Review Checklist TRC 9. Multi-year Projection ~ 2020-21 for comparison and 2021-22, 2022-23 & 2023-24
a. General Fund (GF) and Non-General Fund Chartersb. Additional Scenarios of MYP as presented to Board MYP c. Other Funds ~ Optional - Helpful for funds that Transfer-In to the GF
10. LCFF Calculatora. E-mail final electronic copy to your SCOE Advisorb. Provide hard copy pages that were presented to your Boardc. Use May Revise LCFF Calculator version (once available) for your 2021-22 Adopted Budget
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Step #5
11. Balancing Spreadsheet – located at http://www.scoe.org/pub/htdocs/fiscal-forms.html12. Narrative ~ informative and comprehensive13. Current Year Budget Assumptions14. Multi-Year Budget Assumptions15. Cash Flow Statement for 2021-2216. The Agenda or the minutes from the public hearing that notes the review and discussion of
combined Assigned and Unassigned ending fund balance above the minimum recommendedReserve for Economic Uncertainties MUST be submitted to SCOE with the hard copy of the 2021-22 Adopted Budget. The excel template is named “Statement of Reasons for Excess Reserves-Microsoft Excel” and is located at http://www.scoe.org/pub/htdocs/fiscal-forms.html underFinancial reporting.
Charter School financial reporting is required. If charter school financial data is reported in SACS, it may be included in the charter-authorizing agency's submission, or the data may be submitted by the charter school as a separate report from the charter-authorizing agency. Our Office must receive information from the sponsoring district that summarizes the district’s financial review of the charter school Adopted Budget.
Budget REMINDERS: 1. Before preparing the 2021-22 Adopted Budget, it is best to update your 2021-22 current year budget to
reflect a realistic June 30, 2021 ending fund balance (i.e. July 1, 2021 beginning fund balance in 2021-22) Do NOT budget any closed resources in 2021-22.
2. Please review any SCOE memos and the BASC Common Message related to the 2021-22 Governor’sMay Revision Proposal. These memos discuss the parameters that SCOE will be using to assess thedistricts’ and charters’ adopted budget reports.
3. LEAs must use the May Revise parameters included in latest LCFF calculator (once released) forcalculation of the MPP percentage and amount for 2021-22. It is recommended that each LEA recalculate their LCFF funding using the latest version of the LCFF calculator and provide the newly calculated Supplemental/Concentration Grant funding and percentage to their LCAP team to modify their draft LCAP accordingly.
4. The SACS Instruction Manual and Software Guide is included in the SACS2021 software and should bereviewed. (In your C drive, double click on SACS2021).
If you have any questions regarding the software contact the Information Technology support analysts: Tracy Lehman, Kimberly Lingle or Danielle Boettner.
For questions regarding the current year or Adopted Budget process call your SCOE Advisor. If you have any other questions or concerns about the Adopted Budget, please contact me via e-mail at [email protected].
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Local Control Funding Formula Calculator Use the newest version available. The LCFF Calculator, Calculator Caveats, LCFF Listserve Subscription, LCFF Online Help Desk are accessible here: https://www.fcmat.org/lcff
IMPORTANT: Upon release of the Governor’s May Revision, a newer version of the LCFF calculator will be released by FCMAT, which will include updated planning factors as reflected in the May Revision.
Make these adjustments for the 2021-22 Adopted Budget:
Considerations: • The calculator does not take into account the following funding adjustments for districts:
o Basic Aid Supplement
• The calculator does take into account the following EPA funding adjustments for BasicAid ‘Choice’:
o Found on District MYP Data tab after NPS ADA section
• COLAThe calculator reflects the COLA as estimated by the Department of Finance (DOF). Theactual statewide need could be more or less than the estimate. LEAs should considerrunning multiple fiscal scenarios in the calculator to understand the implications ofchanges
• Charter and district communication for LCFF calculationsThe calculator is designed for a district to calculate the in-lieu taxes. Sponsoring districtsshould contact their external charters for ADA projections, and communicate the in-lieutax result to the charter.
• Property TaxesThe calculator reflects 2020-21 P-1 estimates therefore update as appropriate. Per theCounty Auditor, districts should anticipate growth in property taxes to remain flat for2021-22 countywide. Growth in each area of the County will vary from district to district,and estimates are subject to change.
LCFF - 1
• In the MYP Data tab, data is as of the 2020-21 1st Principal Apportionment using 2020-21P-1 ADA. 2020-21 ADA was held harmless to 2019-20 P-2, therefore 2020-21 & 2019-20will reflect the same numbers.
• For LEA's that submitted applications for growth funding under SB 820, ADA growthsubmitted in the application should be reflected and mirror P-1 exhibits. Contact the CDEif discrepancies are found.
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District and Charter MYP Data Tab
ADA Reminders: ADA funding periods
District/Charter P-2regular ADA spec ed - SDCNPS, NPS-LCI, CDS
P-2Annual
spec ed - extended year Annual District funded SCOE programs
P-2P-2AnnualAnnual
o Districts should enter exact year data – the calculator will use greater totalof current or prior year ADA where appropriate.
• Prior Year Guarantee Adjustment for Charter Shift (Charter Sponsoring Districts only–if applicable) Not applicable for 2020-21. Using the information currentlyavailable, it is understood that Adjustment for Charter Shift is not applicable forthe 2021-22 year as well. For 2022-23 through 2023-24, key in estimates.
Note: For the 2021-22 Adopted Budget, LEAs are not required to enter data for years beyond 2023-24.
LCFF - 2
• Unduplicated Pupil Percentage data – This version is prefilled through the2020-21 1st Principal Apportionment. It includes the LEA’s 2020-21 UPP data asof the Fall 1 CALPADS certification deadline (12/18/20). Overwrite the 2020-21prefilled data if changes were made during the final amendment window (ending2/04/21). There were discrepancies found in CALPADS data extract used for theP-1 calculations, but were corrected during the amendment window ending on2/4/21.
• Average Daily Attendance data – Data for 2020-21 is pre-filled from the 2019-20P-2 County-wide report of attendance (emailed to LEAs 5/11/2020). For districtsthat submitted applications for growth funding under SB 820, growth adjustmentsshould be included. If the calculator does not match your application, contactCDE. For 2021-22 through 2023-24 projection years, key in LEA estimates.
county community schoolspec ed - SDCspec ed - NPS, NPS - LCIsped ed - extended year
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District Class Size Tab:
• The LCFF calculation contains additional funding for primary grades, K-3 Grade SpanAdjustment. As a pre-requisite to receiving this funding, school districts must maintainan average class enrollment for each school site for grades K-3 of 24 students or less,or have collectively bargained an alternative annual average K-3 class enrollment foreach school site. This funding amounts to approximately 10%of the LCFF base grant.
Effective 2018-19, all districts must be at or below the 24 average class enrollmentmaximum, or have collectively bargained an alternative annual average K-3 classenrollment for each school site in order to receive this funding.
See Education Code 5 CCR 15498.1 and EdC 42238.02(d) for further details.
Using the LCFF Calculator:
• Districts that meet the funding requirement don’t need to complete this tab.• If a district does not meet the funding requirements, enter an average enrollment
over 24 for each year affected and the add-on for that year will be eliminatedfrom the LCFF calculation.
What is a class?
• A group of students assigned to a teacher during the regular school day. Thisincludes transitional kindergarten, but does not include special day classes,evening classes, or summer school classes.
How is the average calculated?
• The active enrollment count is the class count on the last day of each attendancemonth that ends prior to April 15th.
• The average number of pupils enrolled per class is the sum of active enrollmentcount divided by # of attendance months in P2.
• The average class enrollment per school site is the sum of the average numberof pupils enrolled per class divided by # of classes (rounded to nearest half orwhole integer).
LCFF - 3 14
Printing Tips Note: It is not necessary to print out all of the LCFF calculator forms for your SCOE Advisor, only those which were presented to the board. Also, e-mail the final electronic calculator that was used for the 2021-22 Budget.
It’s always recommended that districts/charters send in their LCFF calculators to their SCOE Advisor for review before completing Adopted Budget reporting.
The current LCFF calculator projects several years out, but for your 2021-22 budget presentation materials you most likely will be focusing on the current year (2020-21), the budget year (2021-22), and two years out (2022-23 & 2023-24).
Most of the calculator tabs are pre-set to print for portrait. To minimize the number of pages, and simplify it for your audience, you can customize and print what is important to your LEA.
• Hide columns for previous years, 2013-14 through 2019-20, and unused futureprojected years, e.g. 2024-25 through 2027-28.
• Hide irrelevant rows.• Select print area and print in desired orientation.• Hide any or all of the following rows on the Calculator tab; Base Rate, Gr Span,
Supplemental, and Concentration each of the four years.
For example: simplify the multi-page Summary report to 1 page
LCFF – 4 15
Note: The LCFF Calculator must be completed before these forms. The current and two subsequent year’s enrollment and ADA data reflected should come from the LCFF calculator. See the LCFF Calculator section of this manual.
AREAS COVERED IN THIS SECTION
• Form A (Average Daily Attendance [ADA] worksheets)• Criteria and Standards
o Criterion 1-3: Enrollment and ADAo Criterion 10: Reserves
• SACS Multiyear Projection (if used by District or Charter)o Section F: Recommended Reserves
Form A: Examples and direct ions included in this section
Form A contains 3 worksheets. There are three tabs for separate worksheets for reporting
• TAB A for reporting School District ADA• TAB B used only by the County Office of Education• TAB C for reporting Charter School ADA
o This worksheet is divided into two sections: Fund 01: Charter School ADA whose financial data is reported in
the district’s general fund Fund 09 or 62: Charter School ADA whose financial data is reported
in Fund 09 or Fund 62
Criteria and Standards (Criterion 1-3 & 10) Enrollment, ADA & Reserves: Examples and direct ions included in this section
• Each section requires manually entered enrollment and ADA data• Criterion 1-3 will calculate the District’s ADA and enrollment variances
o Remember to review preloaded data in Criterion 1-3. Change orcorrect if able, or explain accordingly. Example: CBEDS preloaded data can be adjusted to exclude charter school enrollment not reported in the district’s general fund.
• Criterion 10 will calculate the District’s Reserve Standard Percentage Level
SACS Form MYP (Unrestricted/Restricted): Example included in this section
• ADA must be entered in the projection years. Remember ADA in Criteria and Standard should tie to ADA in the LCFF calculator
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ADA – Form A, Criteria & Standards Sections 1, 2, 3, and 10b, & Form MYP
ADA-1
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DO NOT USE, FOR COUNTY OFFICE ONLY
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2021-22 July 1 BudgetGeneral Fund
School District Criteria and Standards Review Form 01CS
California Dept of EducationSACS Financial Reporting Software - 2020.1.0 File: cs-a (Rev 04/10/20)
ADA - 5
Provide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear commitments (including cost-of-living adjustments).
Deviations from the standards must be explained and may affect the approval of the budget.
CRITERIA AND STANDARDS
1. CRITERION: Average Daily Attendance
STANDARD: Funded average daily attendance (ADA) has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of theprevious three fiscal years by more than the following percentage levels:
Percentage Level District ADA3.0% 0 to 3002.0% 301 to 1,0001.0% 1,001 and over
District ADA (Form A, Estimated P-2 ADA column, lines A4 and C4): 0
District's ADA Standard Percentage Level: 0%
1A. Calculating the District's ADA Variances
DATA ENTRY: For the Third, Second, and First Prior Years, enter Estimated Funded ADA in the Original Budget Funded ADA column; enter district regular ADA and charter school ADAcorresponding to financial data reported in the General Fund, only, for the Third, Second, and First Prior Years. All other data are extracted.
Original Budget Estimated/Unaudited Actuals ADA Variance LevelFunded ADA Funded ADA (If Budget is greater
(Form A, Lines A4 and C4) (Form A, Lines A4 and C4) than Actuals, else N/A) StatusFiscal YearThird Prior Year (2018-19)
District Regular Charter School
0 0.0% MetSecond Prior Year (2019-20)
District Regular Charter School
Total ADA 0 0.0% MetFirst Prior Year (2020-21)
District Regular Charter School
Total ADA 0 0 0.0% MetBudget Year (2021-22)
District Regular Charter School
Total ADA 0
1B. Comparison of District ADA to the Standard
DATA ENTRY: Enter an explanation if the standard is not met.
1a. STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for the first prior year.
Explanation:
(required if NOT met)
1b. STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for two or more of the previous three years.
Explanation:
(required if NOT met)
Total ADA
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2021-22 July 1 BudgetGeneral Fund
School District Criteria and Standards Review Form 01CS
California Dept of EducationSACS Financial Reporting Software - 2020.1.0 File: cs-a (Rev 04/10/2020)
ADA-6
2. CRITERION: Enrollment
STANDARD: Projected enrollment has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of the previous three fiscal years by more than the following percentage levels:
Percentage Level District ADA3.0% 0 to 3002.0% 301 to 1,0001.0% 1,001 and over
District ADA (Form A, Estimated P-2 ADA column, lines A4 and C4): 0
District's Enrollment Standard Percentage Level: 0%
2A. Calculating the District's Enrollment Variances
DATA ENTRY: Enter data in the Enrollment, Budget, column for all fiscal years and in the Enrollment, CBEDS Actual column for the First Prior Year; all other data are extracted or calculated.CBEDS Actual enrollment data preloaded in the District Regular lines will include both District Regular and Charter School enrollment. Districts will need to adjust the District Regular enrollmentlines and the Charter School enrollment lines accordingly. Enter district regular enrollment and charter school enrollment corresponding to financial data reported in the General Fund, only, for allfiscal years.
Enrollment Variance LevelEnrollment (If Budget is greater
Budget CBEDS Actual than Actual, else N/A) StatusThird
Fiscal YearPrior Year (2018-19)
0 0.0% Met
0 0.0% Met
0 0 0.0% Met
District Regular Charter School
Total EnrollmentSecond Prior Year (2019-20)
District Regular Charter School
Total EnrollmentFirst Prior Year (2020-21)
District Regular Charter School
Total EnrollmentBudget Year (2021-22)
District RegularCharter School
Total Enrollment 0
2B. Comparison of District Enrollment to the Standard
DATA ENTRY: Enter an explanation if the standard is not met.
1a. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for the first prior year.
Explanation:
(required if NOT met)
1b. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for two or more of the previous three years.
Explanation:
(required if NOT met)
21
2021-22 July 1 BudgetGeneral Fund
School District Criteria and Standards Review Form 01CS
California Dept of EducationSACS Financial Reporting Software - 2020.1.0 File: cs-a (Rev 04/10/2020)
3. CRITERION: ADA to Enrollment
STANDARD: Projected second period (P-2) average daily attendance (ADA) to enrollment ratio for any of the budget year or two subsequent fiscal yearshas not increased from the historical average ratio from the three prior fiscal years by more than one half of one percent (0.5%).
3A. Calculating the District's ADA to Enrollment Standard
DATA ENTRY: All data are extracted or calculated. Data should reflect district regular and charter school ADA/enrollment corresponding to financial data reported in the General Fund, only, forall fiscal years.
P-2 ADA Enrollment Estimated/Unaudited Actuals CBEDS Actual Historical Ratio
(Form A, Lines A4 and C4) (Criterion 2, Item 2A) of ADA to EnrollmentFiscal YearThird Prior Year (2018-19)
0%
%
District Regular Charter School
Total ADA/EnrollmentSecond Prior Year (2019-20)
District Regular Charter School
Total ADA/EnrollmentFirst Prior Year (2020-21)
District Regular Charter School
Total ADA/Enrollment 0 0 0.0%Historical Average Ratio: %
District's ADA to Enrollment Standard (historical average ratio plus 0.5%): %
3B. Calculating the District's Projected Ratio of ADA to Enrollment
DATA ENTRY: Enter data in the Estimated P-2 ADA column for the two subsequent years. Enter data in the Enrollment column for the two subsequent years. Data should reflect district regularand charter school ADA/enrollment corresponding to financial data reported in the General Fund only, for all fiscal years. All other data are extracted or calculated.
Estimated P-2 ADA EnrollmentBudget Budget/Projected
(Form A, Lines A4 and C4) (Criterion 2, Item 2A) Ratio of ADA to Enrollment StatusFiscal YearBudget Year (2021-22)
0 0 0.0% Met
0 0 0.0% Met
District Regular Charter School
Total ADA/Enrollment1st Subsequent Year (2022-23)
District Regular Charter School
Total ADA/Enrollment2nd Subsequent Year (2023-24)
District RegularCharter School
Total ADA/Enrollment 0 0 0.0% Met
3C. Comparison of District ADA to Enrollment Ratio to the Standard
DATA ENTRY: Enter an explanation if the standard is not met.
1a. STANDARD NOT MET - Projected P-2 ADA to enrollment ratio is above the standard for one or more of the budget or two subsequent fiscal years. Provide reasons why the projectedratio exceeds the district's historical average ratio by more than 0.5%.
Explanation:
(required if NOT met)
ADA-722
2021-22 July 1 BudgetGeneral Fund
School District Criteria and Standards Review Form 01CS
California Dept of EducationSACS Financial Reporting Software - 2020.1.0 File: cs-a (Rev 04/10/2020)
ADA-8
10. CRITERION: Reserves
STANDARD: Available reserves¹ for any of the budget year or two subsequent fiscal years are not less than the following percentages or amounts² asapplied to total expenditures and other financing uses³:
DATA ENTRY: Budget Year data are extracted. If Form MYP exists, 1st and 2nd Subsequent Year data will be extracted. If not, enter district regular ADAand charter school ADA corresponding to financial data reported in the General Fund, only, for the two subsequent years.
District ADA 0 to 300
301 to 1,000 1,001 to 30,000
30,001 to 400,000
Percentage Level5% or $71,000 (greater of) 4% or $71,000 (greater of)
3%2%1% 400,001 and over
¹ Available reserves are the unrestricted amounts in the Stabilization Arrangements, Reserve for EconomicUncertainties, and Unassigned/Unappropriated accounts in the General Fund and the Special ReserveFund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative endingbalances in restricted resources in the General Fund.
² Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment (EducationCode Section 42238), rounded to the nearest thousand.
³ A school district that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA) mayexclude from its expenditures the distribution of funds to its participating members.
Budget Year(2021-22)
1st Subsequent Year (2022-23)
2nd Subsequent Year (2023-24)
District Estimated P-2 ADA (Budget Year, Form A, Lines A4 and C4. ExtractsSubsequent Years, Form MYP, Line F2, if available.)
District's Reserve Standard Percentage Level: % % %
10A. Calculating the District's Special Education Pass-through Exclusions (only for districts that serve as the AU of a SELPA)
DATA ENTRY: For SELPA AUs, if Form MYP exists, all data will be extracted including the Yes/No button selection. If not, click the appropriate Yes or No button for item 1 and, if Yes, enter data for item 2a and for the two subsequent years in item 2b; Budget Year data are extracted.
For districts that serve as the AU of a SELPA (Form MYP, Lines F1a, F1b1, and F1b2):
1. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members?2. If you are the SELPA AU and are excluding special education pass-through funds:
a. Enter the name(s) of the SELPA(s):
Budget Year(2021-22)
1st Subsequent Year (2022-23)
2nd Subsequent Year (2023-24)
b. Special Education Pass-through Funds (Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00
10B. Calculating the District's Reserve Standard
DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 and 2 will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.
Budget Year(2021-22)
1st Subsequent Year (2022-23)
2nd Subsequent Year (2023-24)
1. Expenditures and Other Financing Uses(Fund 01, objects 1000-7999) (Form MYP, Line B11) 0.00
2. Plus: Special Education Pass-through(Criterion 10A, Line 2b, if Criterion 10A, Line 1 is No)
3. Total Expenditures and Other Financing Uses(Line B1 plus Line B2) 0.00 0.00 0.00
4. Reserve Standard Percentage Level % % %5. Reserve Standard - by Percent
(Line B3 times Line B4) 0.00 0.00 0.006. Reserve Standard - by Amount
($69,000 for districts with 0 to 1,000 ADA, else 0) 71,000.00 0.00 0.007. District's Reserve Standard
(Greater of Line B5 or Line B6) 71,000.00 0.00 0.00
23
July 1 BudgetGeneral Fund
Multiyear ProjectionsUnrestricted/Restricted
Form MYP
California Dept of EducationSACS Financial Reporting Software - 2019.1.0File: myp (Rev 03/09/2016)
ADA-9
DescriptionObjectCodes
2021-22Budget
(Form 01)(A)
%Change
(Cols. C-A/A)(B)
2022-23Projection
(C)
%Change
(Cols. E-C/C)(D)
2023-24Projection
(E)
E. AVAILABLE RESERVES
1. General Funda. Stabilization Arrangements 9750 0.00 0.00 0.00
b. Reserve for Economic Uncertainties 9789 0.00 0.00 0.00
c. Unassigned/Unappropriated 9790 0.00 0.00 0.00
d. Negative Restricted Ending Balances
(Negative resources 2000-9999) 979Z 0.00 0.00
2. Special Reserve Fund - Noncapital Outlay (Fund 17)a. Stabilization Arrangements 9750 0.00 0.00 0.00
b. Reserve for Economic Uncertainties 9789 0.00 0.00 0.00
c. Unassigned/Unappropriated 9790 0.00 0.00 0.003. Total Available Reserves - by Amount (Sum lines E1a thru E2c) 0.00 0.00 0.00
4. Total Available Reserves - by Percent (Line E3 divided by Line F3c) 0.00% 0.00% 0.00%
F. RECOMMENDED RESERVES
1. Special Education Pass-through Exclusions Response
For districts that serve as the administrative unit (AU) of a required
special education local plan area (SELPA):
a. Do you choose to exclude from the reserve calculation
the pass-through funds distributed to SELPA members?
b. If you are the SELPA AU and are excluding special
education pass-through funds:1. Enter the name(s) of the SELPA(s):
2. Special education pass-through funds
(Column A: Fund 10, resources 3300-3499 and 6500-6540,
objects 7211-7213 and 7221-7223; enter projectionsfor subsequent years 1 and 2 in Columns C and E) 0.00
2. District ADA ADA ADA
Used to determine the reserve standard percentage level on line F3d must be entered must be entered
(Col. A: Form A, Estimated P-2 ADA column, Lines A4 and C4; enter projections) 0.00
3. Calculating the Reservesa. Expenditures and Other Financing Uses (Line B11) 0.00 0.00 0.00
b. Plus: Special Education Pass-through Funds (Line F1b2, if Line F1a is No) 0.00 0.00 0.00
c. Total Expenditures and Other Financing Uses (Line F3a plus line F3b) 0.00 0.00 0.00
d. Reserve Standard Percentage Level
(Refer to Form 01CS, Criterion 10 for calculation details) 5% 5% 5%
e. Reserve Standard - By Percent (Line F3c times F3d) 0.00 0.00 0.00
f. Reserve Standard - By Amount
(Refer to Form 01CS, Criterion 10 for calculation details) 71,000.00 71,000.00 71,000.00
g. Reserve Standard (Greater of Line F3e or F3f) 71,000.00 71,000.00 71,000.00
h. Available Reserves (Line E3) Meet Reserve Standard (Line F3g) NO NO NO
24
_The Very Important Narrative The Narrative, along with the Criteria and Standards, jointly creates a full picture of past, present, and future events and goals of the LEA. The narrative is the lead document that assists the reader in understanding the financial data. Good narratives are informative, comprehensive, and highlight the aspects of the LEA that may not be apparent by looking at the numbers.
Reflect district/charter goals Include data that is consistent with what is reported in the SACS forms & MYP Focus on priority areas Respond to local interests
Consider discussing the following in the Narrative: 1. Overall fiscal condition of the district/charter
a. Previous Interim Certification status- Positive, Qualified or Negativeb. Discuss the fiscal condition of the LEA - net change in fund balance from prior year to current
year and if applicable, the impact of deficit spendingc. Discuss district sponsored charter schools and if charter school data is included in Fund
01, Fund 09, or if not included at alld. Discuss debt - current payment requirements in funds (other than Fund 51) and any new
issuances of debt (GO bond issuances, COPs, TRANs, lease-purchase, bond repayments)e. Discuss factors bearing on the District's future - Read through the Management’s
Discussion and Analysis (MD&A) from prior year audit report for possible points fordiscussion
2. A brief summary of State funding and any significant changes since last reporting period
3. Changes in programs/services - Note significant expenditure reductions orimprovements to accommodate the changes in programs and services
4. Facilities issues that are significant and require forethought/planning/funding
5. Revenue - Changes in Federal or State categorical program funding
Discuss COVID revenue and expenditures with year to year changes and impacts
6. Other significant revenues and their expiration period, as well as one-time revenue
7. Other significant expenditures and their expiration period, as well as one-time expenditures
8. Contributions - Dollar amounts of specific encroachments/contributions by program as well aschange from prior year
9. Staffing/Collective Bargaining - Certificated I Classifieda. Number of certificated staff and the change from the prior periodb. Number of classified staff and the change from the prior periodc. Status of negotiations for each bargaining unitd. Salary improvements or rollbacks since last reporting periode. Step and column percentagef. Number of instructional days and work daysg. Retirement incentivesh. Health & welfare changes (revisions, different carrier, change to cap/employee contributions)i. STRS & PERS rates, current and out-years & their effect on total expenditures in future years
25 NAR-1
10. LCFF parametersa. Unduplicated count percentageb. COLA
11. Enrollment/ADA - of each LEA: historical and projections
2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Enrollment District Enrollment Charter Enrollment County Enrollment*
Total
ADA District ADA Charter ADA County ADA
Total *County enrollment consists of students in district-funded county-operated programs
Consider discussing: a. The size of any significant age group such as: large in-coming or out-going classb. Housing developments or demographic shifts in populationc. Is the District being funded on prior or current year ADAd. This information should be consistent with your LCFF Calculator and all SACS forms
12. Other Outgo & Inter-fund Transfers Out/In: If inter-fund transfers are budgeted in thecurrent or out-years, discuss which funds are involved and the purpose of the transfer
13. Cash flow concerns
14. Discuss if your LEA is deficit spending: may want to separate out and explain structural versusintentional
15. How is COVID impacting your LEA? Are these changes one-time or ongoing? How has it/will itaffect all of other discussion points listed above?
16. In-Person Instruction and Expanded Learning Opportunity Grants: How are funds being spent?17. Include graphs or charts to help illustrate trends Example:
18. Other Funds: provide a brief overview of the purpose and activities in each fund
19. Any other topic you believe to be beneficial
26 NAR-2
General Fund Multi-Year Projections (MYP) - Budget
Choose between three format options: 1) SACS Form MYP 2) Excel spreadsheet designed by SCOE 3) Spreadsheet designed by LEA
1) SACS Form MYP (see example MYP-2 – MYP-7 in this section) Advantages: ♦ Gives year-to-year percentage changes♦ 2021-22 column extracts from Form 01; no data entry necessary♦ Data pulls automatically from MYP into certain sections of the Criteria and Standards (C & S);
saves keying time in the C & S
2021-22 data for certain sections of the C & S automatically comes from various forms. 2022-23 & 2023-24 data from the SACS Form MYP will automatically extract into certain sections of the C & S.
If using the SACS MYP, it is important to complete and save your supplemental forms in the proper order as it is the saving function that extracts data from one form to another. (See Software Section of this Manual for complete details)
Be sure to enter ADA data for 2022-23 and 2023-24 in section F. 2 of the combined Unrestricted/Restricted SACS MYP.
SACS Form MYP Assumptions: If using the SACS MYP, the assumption section (line F) typically does not provide enough space and is difficult to read. Please use the SCOE Assumption Template located at www.scoe.org/pub/htdocs/fiscal-forms.html, under Forms, District Multi-year Projection, or use an assumption spreadsheet designed by the LEA.
2) SCOE-designed MYP (see example MYP-8 – MYP-9 in this section) Advantages: ♦ One page and easy to read♦ Has prior year (base year) column for comparison♦ More flexibility - Rows can be added to make certain revenue/expenditures stand alone
For example: COVID Funding, COVID Expenditures, STRS on-Behalf, other one-time revenue or expenditures
♦ Can create multiple “what if” scenarios
There is also a SCOE-designed MYP for Other Funds. This gives the LEA the option to prepare a MYP for funds that might need extra analysis, for example, a fund that is responsible for paying annual debt payments.
The SCOE-designed MYP can be found at: www.scoe.org/pub/htdocs/fiscal-forms.html
3) LEA-designed MYP
A MYP spreadsheet designed by the LEA must include:
♦ The same revenue, expense, and fund balance categories as options 1 and 2♦ Separate columns for unrestricted, restricted, and combined total
Hybrid option: Use the SACS MYP so that the data goes into the C & S automatically and enter data into SCOE orLEA-designed MYP spreadsheet for the budget packet. THIS REALLY DOES SAVE TIME!
Caution: 1) If not using the SACS MYP, do not go into the SACS Form MYP. You will not be able to key into the C & S subsequent year fields if the Form MYP has previously been saved. 2) If using the SCOE or LEA-designed MYP and you change amounts in the MYP after entering data into the C & S, be sureto go back to the C & S and revise the amounts to match the MYP changes you made.
27 MYP-1
Sonoma County
July 1 Budget General Fund Multiyear
Projections Unrestricted
Form MYP
California Dept of EducationSACS Financial Reporting Software -2021.1.0 File: myp (Rev 03/30/2015) Page 1
DescriptionObjectCodes
2021-22Budget
(Form 01)(A)
%Change
(Cols. C-A/A)(B)
2022-23Projection
(C)
%Change
(Cols. E-C/C)(D)
2023-24Projection
(E)
(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES1. LCFF/Revenue Limit Sources 8010-8099 0.00% 0.00%2. Federal Revenues 8100-8299 0.00% 0.00%3. Other State Revenues 8300-8599 0.00% 0.00%4. Other Local Revenues 8600-8799 0.00% 0.00%5. Other Financing Sources
a. Transfers In 8900-8929 0.00% 0.00%b. Other Sources 8930-8979 0.00% 0.00%c. Contributions 8980-8999 0.00% 0.00%
6. Total (Sum lines A1 thru A5c) 0.00 0.00% 0.00 0.00% 0.00
B. EXPENDITURES AND OTHER FINANCING USES
1. Certificated Salaries
a. Base Salaries 0.00 0.00
b. Step & Column Adjustment
c. Cost-of-Living Adjustment
d. Other Adjustments
e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 0.00% 0.00 0.00% 0.00
2. Classified Salaries
a. Base Salaries 0.00 0.00
b. Step & Column Adjustment
c. Cost-of-Living Adjustment
d. Other Adjustments
e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 0.00% 0.00 0.00% 0.00
3. Employee Benefits 3000-3999 0.00% 0.00%
4. Books and Supplies 4000-4999 0.00% 0.00%
5. Services and Other Operating Expenditures 5000-5999 0.00% 0.00%
6. Capital Outlay 6000-6999 0.00% 0.00%
7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 0.00% 0.00%
8. Other Outgo - Transfers of Indirect Costs 7300-7399 0.00% 0.00%9. Other Financing Uses
a. Transfers Out 7600-7629 0.00% 0.00%
b. Other Uses 7630-7699 0.00% 0.00%
10. Other Adjustments (Explain in Section F below)
11. Total (Sum lines B1 thru B10) 0.00 0.00% 0.00 0.00% 0.00
C. NET INCREASE (DECREASE) IN FUND BALANCE
(Line A6 minus line B11) 0.00 0.00 0.00
D. FUND BALANCE
1. Net Beginning Fund Balance (Form 01I, line F1e) 0.00 0.00 0.00
2. Ending Fund Balance (Sum lines C and D1) 0.00 0.00 0.00
3. Components of Ending Fund Balance (Form 01I)a. Nonspendable 9710-9719 0.00
b. Restricted 9740
c. Committed
1. Stabilization Arrangements 9750
2. Other Commitments 9760
d. Assigned 9780e. Unassigned/Unappropriated
1. Reserve for Economic Uncertainties 9789
2. Unassigned/Unappropriated 9790 0.00 0.00
f. Total Components of Ending Fund Balance
(Line D3f must agree with line D2) 0.00 0.00 0.00
1) SACS Form MYP
ExtractsKey In
Key In
Enter These Years!
*
Important: Review year-to-year % changes (columns B and D). Provide explanation in assumptions for material % changes.
* Section D, 2021-22 column: Data extracts only if budget entries are made in Escape or entriesare made in SACS, tab Forms/ “Components of Ending Fund Balance”
MYP - 228
Sonoma County
July 1 Budget General Fund
Multiyear Projections Unrestricted
Form MYP
California Dept of EducationSACS Financial Reporting Software - 2021.1.0 File: myp (Rev 03/30/2015) Page 2
DescriptionObjectCodes
2021-22Budget
(Form 01I)(A)
%Change
(Cols. C-A/A)(B)
2022-23Projection
(C)
%Change
(Cols. E-C/C)(D)
2023-24Projection
(E)
E. AVAILABLE RESERVES
1. General Fund
a. Stabilization Arrangements 9750 0.00 0.00
b. Reserve for Economic Uncertainties 9789 0.00 0.00
c. Unassigned/Unappropriated 9790 0.00 0.00
(Enter other reserve projections in Columns C and E for subsequent years 1 and 2; current year - Column A - is extracted)
2. Special Reserve Fund - Noncapital Outlay (Fund 17)a. Stabilization Arrangements 9750 0.00
b. Reserve for Economic Uncertainties 9789 0.00
c. Unassigned/Unappropriated 9790 0.00
3. Total Available Reserves (Sum lines E1a thru E2c) 0.00 0.00 0.00
F. ASSUMPTIONSPlease provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.
Extracts
Key InKey In
*
Prefer LEAs not provide assumptions here, but rather on a separate attachment. (See SCOE website under: Forms, District MYP, Assumptions Tab)
Section E, 2021-22 column: Data extracts only if budget entries are made in Escape or entries are made in SACS, tab Forms/ “Components of Ending Fund Balance”
*
MYP - 3
MYP - Components of Ending Fund Balance
Enter Reserve for Economic Uncertainties and any other Reserve that applies to the LEA for Fund 01 in the MYP, regardless of which format is used. If using SACS MYP, this data is entered in section D.3 for 2022-23 and 2023-24. For 2021-22, this data comes from either budget entries made in Escape or entries made in SACS tab Forms/Components of Ending Fund Balance.
•
In addition, enter Reserves for Fund 17 in the MYP, regardless of which format is used. If using SACS MYP, this data is entered in section E.2 for 2022-23 and 2023-24. For 2021-22, this data comes from either budget entries made in Escape or entries made in SACS tab Forms/Components of Ending Fund Balance.
•
Data entered in section E.1 & 2 of the SACS MYP will extract to the C & S section 10C Reserves. If no data is entered in section E.1 & 2, you will need to manually enter the data in Section 10C of the C & S. If an alternative MYP is used, you will need to manually enter the data in Section 10C of the C & S.
•
29
Sonoma County
July 1 Budget General Fund
Multiyear Projections Restricted
Form MYP
California Dept of EducationSACS Financial Reporting Software - 2021.1.0 File: myp (Rev 03/30/2015) Page 1
DescriptionObjectCodes
2021-22Budget
(Form 01I)(A)
%Change
(Cols. C-A/A)(B)
2022-23Projection
(C)
%Change
(Cols. E-C/C)(D)
2023-24Projection
(E)
(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES1. LCFF/Revenue Limit Sources 8010-8099 0.00% 0.00%2. Federal Revenues 8100-8299 0.00% 0.00%3. Other State Revenues 8300-8599 0.00% 0.00%4. Other Local Revenues 8600-8799 0.00% 0.00%5. Other Financing Sources
a. Transfers In 8900-8929 0.00% 0.00%b. Other Sources 8930-8979 0.00% 0.00%c. Contributions 8980-8999 0.00% 0.00%
6. Total (Sum lines A1 thru A5c) 0.00 0.00% 0.00 0.00% 0.00
B. EXPENDITURES AND OTHER FINANCING USES
1. Certificated Salaries
a. Base Salaries 0.00 0.00
b. Step & Column Adjustment
c. Cost-of-Living Adjustment
d. Other Adjustments
e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 0.00% 0.00 0.00% 0.00
2. Classified Salaries
a. Base Salaries 0.00 0.00
b. Step & Column Adjustment
c. Cost-of-Living Adjustment
d. Other Adjustments
e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 0.00% 0.00 0.00% 0.00
3. Employee Benefits 3000-3999 0.00% 0.00%
4. Books and Supplies 4000-4999 0.00% 0.00%
5. Services and Other Operating Expenditures 5000-5999 0.00% 0.00%
6. Capital Outlay 6000-6999 0.00% 0.00%
7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 0.00% 0.00%
8. Other Outgo - Transfers of Indirect Costs 7300-7399 0.00% 0.00%9. Other Financing Uses
a. Transfers Out 7600-7629 0.00% 0.00%
b. Other Uses 7630-7699 0.00% 0.00%
10. Other Adjustments (Explain in Section F below)
11. Total (Sum lines B1 thru B10) 0.00 0.00% 0.00 0.00% 0.00
C. NET INCREASE (DECREASE) IN FUND BALANCE
(Line A6 minus line B11) 0.00 0.00 0.00
D. FUND BALANCE
1. Net Beginning Fund Balance (Form 01I, line F1e) 0.00 0.00 0.00
2. Ending Fund Balance (Sum lines C and D1) 0.00 0.00 0.003. Components of Ending Fund Balance (Form 01I)
a. Nonspendable 9710-9719 0.00
b. Restricted 9740 0.00c. Committed
1. Stabilization Arrangements 9750
2. Other Commitments 9760
d. Assigned 9780
e. Unassigned/Unappropriated
1. Reserve for Economic Uncertainties 9789
2. Unassigned/Unappropriated 9790 0.00 0.00
f. Total Components of Ending Fund Balance
(Line D3f must agree with line D2) 0.00 0.00 0.00
See same notes on Unrestricted pages
MYP - 430
Sonoma County
July 1 Budget General Fund
Multiyear Projections Restricted
Form MYP
California Dept of EducationSACS Financial Reporting Software -2021.1.0 File: myp (Rev 03/30/2015) Page 2
DescriptionObjectCodes
2021-22Budget
(Form 01I)(A)
%Change
(Cols. C-A/A)(B)
2022-23Projection
(C)
%Change
(Cols. E-C/C)(D)
2023-24Projection
(E)
E. AVAILABLE RESERVES
1. General Funda. Stabilization Arrangements 9750
b. Reserve for Economic Uncertainties 9789
c. Unassigned/Unappropriated Amount 9790
(Enter current year reserve projections in Column A, and other reserve projections in Columns C and E for subsequent years 1 and 2)
2. Special Reserve Fund - Noncapital Outlay (Fund 17)
a. Stabilization Arrangements 9750
b. Reserve for Economic Uncertainties 9789
c. Unassigned/Unappropriated 9790
3. Total Available Reserves (Sum lines E1a thru E2c)F. ASSUMPTIONSPlease provide below or on a separate attachment, the assumptions used to determine the projections for the first andsecond subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustmentsprojected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.
See same notes on Unrestricted pages
MYP - 531
Sonoma County
July 1 Budget General Fund
Multiyear Projections Unrestricted/Restricted
Form MYP
California Dept of EducationSACS Financial Reporting Software - 2021.1.0 File: myp (Rev 03/09/2016) Page 1
DescriptionObjectCodes
2021-22 Budget
(Form 01I)(A)
%Change
(Cols. C-A/A)(B)
2022-23Projection
(C)
%Change
(Cols. E-C/C)(D)
2023-24Projection
(E)(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES1. LCFF/Revenue Limit Sources 8010-8099 0.00 0.00% 0.00 0.00% 0.002. Federal Revenues 8100-8299 0.00 0.00% 0.00 0.00% 0.003. Other State Revenues 8300-8599 0.00 0.00% 0.00 0.00% 0.004. Other Local Revenues 8600-8799 0.00 0.00% 0.00 0.00% 0.005. Other Financing Sources
a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00c. Contributions 8980-8999 0.00 0.00% 0.00 0.00% 0.00
6. Total (Sum lines A1 thru A5c) 0.00 0.00% 0.00 0.00% 0.00
B. EXPENDITURES AND OTHER FINANCING USES
1. Certificated Salaries
a. Base Salaries 0.00 0.00
b. Step & Column Adjustment 0.00 0.00
c. Cost-of-Living Adjustment 0.00 0.00
d. Other Adjustments 0.00 0.00
e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 0.00 0.00% 0.00 0.00% 0.00
2. Classified Salaries
a. Base Salaries 0.00 0.00
b. Step & Column Adjustment 0.00 0.00
c. Cost-of-Living Adjustment 0.00 0.00
d. Other Adjustments 0.00 0.00
e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 0.00 0.00% 0.00 0.00% 0.00
3. Employee Benefits 3000-3999 0.00 0.00% 0.00 0.00% 0.00
4. Books and Supplies 4000-4999 0.00 0.00% 0.00 0.00% 0.00
5. Services and Other Operating Expenditures 5000-5999 0.00 0.00% 0.00 0.00% 0.00
6. Capital Outlay 6000-6999 0.00 0.00% 0.00 0.00% 0.00
7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 0.00 0.00% 0.00 0.00% 0.00
8. Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00% 0.00 0.00% 0.009. Other Financing Uses
a. Transfers Out 7600-7629 0.00 0.00% 0.00 0.00% 0.00
b. Other Uses 7630-7699 0.00 0.00% 0.00 0.00% 0.00
10. Other Adjustments 0.00 0.00
11. Total (Sum lines B1 thru B10) 0.00 0.00% 0.00 0.00% 0.00
C. NET INCREASE (DECREASE) IN FUND BALANCE
(Line A6 minus line B11) 0.00 0.00 0.00
D. FUND BALANCE
1. Net Beginning Fund Balance (Form 01I, line F1e) 0.00 0.00 0.002. Ending Fund Balance (Sum lines C and D1) 0.00 0.00 0.003. Components of Ending Fund Balance (Form 01I)
a. Nonspendable 9710-9719 0.00 0.00 0.00
b. Restricted 9740 0.00 0.00 0.00
c. Committed
1. Stabilization Arrangements 9750 0.00 0.00 0.00
2. Other Commitments 9760 0.00 0.00 0.00
d. Assigned 9780 0.00 0.00 0.00
e. Unassigned/Unappropriated
1. Reserve for Economic Uncertainties 9789 0.00 0.00 0.00
2. Unassigned/Unappropriated 9790 0.00 0.00 0.00f. Total Components of Ending Fund Balance
(Line D3f must agree with line D2) 0.00 0.00 0.00
This worksheet automatically combines data from the unrestricted and restricted worksheets for sections A, B, C, D, &E. No Data Entry is required on this page.
MYP - 632
Sonoma County
July 1 Budget General Fund Multiyear
Projections Unrestricted/Restricted
Form MYP
California Dept of EducationSACS Financial Reporting Software - 2021.1.0 File: myp (Rev 03/09/2016) Page 2
DescriptionObjectCodes
2021-22 Budget
(Form 01I)(A)
%Change
(Cols. C-A/A)(B)
2022-23Projection
(C)
%Change
(Cols. E-C/C)(D)
2023-24Projection
(E)
E. AVAILABLE RESERVES (Unrestricted except as noted)
1. General Funda. Stabilization Arrangements 9750 0.00 0.00 0.00
b. Reserve for Economic Uncertainties 9789 0.00 0.00 0.00
c. Unassigned/Unappropriated 9790 0.00 0.00 0.00
d. Negative Restricted Ending Balances
(Negative resources 2000-9999) 979Z 0.00 0.00
2. Special Reserve Fund - Noncapital Outlay (Fund 17)
a. Stabilization Arrangements 9750 0.00 0.00 0.00
b. Reserve for Economic Uncertainties 9789 0.00 0.00 0.00
c. Unassigned/Unappropriated 9790 0.00 0.00 0.003. Total Available Reserves - by Amount (Sum lines E1 thru E2c) 0.00 0.00 0.00
4. Total Available Reserves - by Percent (Line E3 divided by Line F3c) 0.00% 0.00% 0.00%
F. RECOMMENDED RESERVES
1. Special Education Pass-through Exclusions Response
For districts that serve as the administrative unit (AU) of a required
special education local plan area (SELPA):
a. Do you choose to exclude from the reserve calculation
the pass-through funds distributed to SELPA members?
b. If you are the SELPA AU and are excluding special
education pass-through funds:1. Enter the name(s) of the SELPA(s):
2. Special education pass-through funds
(Column A: Fund 10, resources 3300-3499 and 6500-6540 and 6546,
objects 7211-7213 and 7221-7223; enter projections for subsequent
years 1 and 2 in Columns C and E) 0.00
2. District ADA ADA ADA
Used to determine the reserve standard percentage level on line F3d must be entered must be entered
(Col. A: Form AI, Estimated P-2 ADA column, Lines A4 and C4; enter projections) 0.00
3. Calculating the Reservesa. Expenditures and Other Financing Uses (Line B11) 0.00 0.00 0.00
b. Plus: Special Education Pass-through Funds (Line F1b2, if Line F1a is No) 0.00 0.00 0.00
c. Total Expenditures and Other Financing Uses (Line F3a plus line F3b) 0.00 0.00 0.00
d. Reserve Standard Percentage Level
(Refer to Form 01CSI, Criterion 10 for calculation details) 5% 5% 5%
e. Reserve Standard - By Percent (Line F3c times F3d) 0.00 0.00 0.00
f. Reserve Standard - By Amount
(Refer to Form 01CSI, Criterion 10 for calculation details) 71,000.00 71,000.00 71,000.00
g. Reserve Standard (Greater of Line F3e or F3f) 71,000.00 71,000.00 71,000.00
h. Available Reserves (Line E3) Meet Reserve Standard (Line F3g) NO NO NO
Answer "Yes" for District and Charters in Sonoma County
All Data is extracted except for ADA in Section F for 2022-23 and 2023-24: Key in estimated P-2 ADA and include Charter ADA that is reported in Fund 01.
MYP - 7
N/A N/A N/A
Extracts from
Form A
33
District: Multi-Year Projection Reporting Period:
Object Codes Unrestricted Restricted Total Unrestricted Restricted Total Unrestricted Restricted Total Unrestricted Restricted Total
COLA (enter percentage)
Gap Funding Rate (enter percentage) enter in "Total" column enter in "Total" column enter in "Total" column enter in "Total" column
Current Year ADAADA for LCFF purposes (current or prior
year)
Revenue
Local Control Funding Formula 8010-8099 - - - -
Federal Revenues 8100-8299 - - - -
State Revenues 8300-8599 - - - -
- - - -
Local Revenues 8600-8799 - - - -
Total Revenue - - - - - - - - - - - -
Expenditures
Certificated Salaries 1000-1999 - - - -
Classified Salaries 2000-2999 - - - -
Employee Benefits -- Statutory 33xx ; 3501-3699 - - - -
Employee Benefits -- STRS 31xx -
Employee Benefits -- PERS 32xx -
Emp & Retiree Benefits -- Health & Welfare 34xx; 37xx; - - - -
Books and Supplies 4000-4999 - - - -
Services, Other Operating Expenses 5000-5999 - - - -
Capital Outlay 6000-6999 - - - -
Other Outgo7100-7499 - - - -
Total Expenditures - - - - - - - - - - - -
Excess (Deficiency) - - - - - - - - - - - -
* Transfers In 8910-8929 - - - -
* Transfers Out (enter as negative) 7610-7629 - - - -
Other Sources 8930-8979 - - - -
Other Uses (enter as negative) 7630-7699 - - - -
Contri 8980-8999 - - - -
Total Transfers/Other Uses - - - - - - - - - - - -
Net Increase (Decrease) - - - - - - - - - - - -
Fund Balance
Beginning Balance - - - - - - - - - - - -
Audit Adjustment(s) - - - -
Net Ending Balance - - - - - - - - - - - -
Components of Ending Balance:
Revolving Cash (nonspendable) 9711 - - - -
Stores (nonspendable) 9712 - - - -
Restricted 9740 - - - -
Stabilization Arrangements (committed) 9750 - - - -
Assigned 9780 - - - -
Reserve for Econ.Uncert. (unassigned) 9789 - - - -
Unassigned/Unappropriated Amount 9790 - - - - - - - - - - - -
Net Ending Balance - - - - - - - - - - - -
enter EUR
percentage in the
box below
enter EUR
percentage in the
box below
enter EUR
percentage in the
box below
enter EUR
percentage in the
box below
District Reserve for Economic Uncertainties: 0 0 0 0
Fund 17 designated Res. For Econ. Uncert.
Base Year -- Prior Fiscal Year --
enter year:
Year 1 -- Budget Year --
enter year:
Year 2 -- Projection --
enter year:
Year 3 -- Projection --
enter year:
enter in "Total" column enter in "Total" column enter in "Total" column enter in "Total" column
Template can be downloaded from: TAB 1 www.scoe.org/pub/htdocs/fiscal-forms.html
MYP -8
See Components Of Ending Fund Balance Section on SACS MYP for notes
2) SCOE-designed MYP
34
District: Other Fund Condensed Multi-Year Projection Reporting Period:
FUND:
Base Year Budget Year Projection Projection
Add or delete rows as applicable to your
district or charter. Object Codes 20xx-20xx 20xx-20xx 20xx-20xx 20xx-20xx
Revenue
Description: 8XXX
Total Revenue - - - -
Expenditures
Salaries & Benefits 1000-3999
Supplies, Svcs., Exp., & Capital Outlay 4000-6999
Other Outgo7100-7499
Total Expenditures - - - -
Excess (Deficiency) - - - -
Transfers In 8910-8929
Transfers Out (enter as negative) 7610-7629
Other Sources 8930-8979
Other Uses (enter as negative) 7630-7699
Total Transfers/Other Uses - - - -
Net Increase (Decrease) - - - -
Fund Balance
Beginning Balance - - -
Audit Adjustment(s)
Net Ending Balance - - - -
Important! Add or Delete rows to this MYP as applicable.
Notes/Assumptions:
Template can be downloaded from: TAB 2 www.scoe.org/pub/htdocs/fiscal-forms.html
MYP -9
35
MYP - Assumptions
Multiyear Projections with detailed assumptions are required to be submitted with the Interim report. The SCOE-designed MYP located at www.scoe.org/pub/htdocs/fiscal-forms.html has a tab titled “Assumptions” which can be used to customize the LEA’s assumptions. (see example MYP-11 – MYP-12 in this section)
Revenue assumption examples: ♦ COLA/Unduplicated Pupil Count %
♦ ADA (year-to-year enrollment growth/decline)
♦ Local revenue changes (parcel tax, fees or donations)
♦ Year-to-year Federal/State revenue changes
♦ COVID Funding
♦ In Person Learning Grant and Expanded Learning Opportunity Grant Revenues
♦ Property tax increases/decreases
♦ Basic Aid Supplement funding
♦ One-Time Revenue
Expenditure assumption examples: ♦ FTE’S (changes from year-to-year)
♦ Salary increases/decreases
♦ Step and column increases estimated at ___% of salaries
♦ Health and welfare benefit % of change from year-to-year
♦ STRS/PERS % factors
♦ OPEB
♦ COVID expenditures
♦ In Person Learning Grant and Expanded Learning Opportunity Grant Expenditures
♦ Routine Restricted Maintenance
♦ One-time capital outlay
♦ Other one-time expenditures from the prior year removed from the budget
♦ Utility % increases
♦ Reserve levels
Assumptions offer greater transparency - Document your year-to-year changes!
36 MYP-13
Revenue Revenue Sources COLAs used Gap Funding rates used Unduplicated Count % District Funded ADA Charter funded ADA
Property Taxes % inc/dec
Basic Aid Supplemental FundingDistrict of Choice FundingFederalOther State - UnrestrictedOther State - RestrictedLocalExpendituresCertificated Salaries Staffing (FTEs) Step & Column Costs Other AdjustmentsClassified Salaries Staffing (FTEs) Step & Column Costs Other AdjustmentsEmployee BenefitsStatutory Benefits (Fixed)Health & Welfare Benefits Medical OtherBooks and SuppliesServices, Other Oper ExpSpecial Education Unrestricted Contribution Non-Public School Other Spl. Ed Services SCOE K-22 PlacementTransportationCapital OutlayOther OutgoTransfers In (provide detail)Transfers (Out) (provide detail)Other Sources (provide detail)Other UsesContribution
* Important! Add or Delete rows as applicable to Template can be downloaded from: TAB 3your district or charter. " www.scoe.org/pub/htdocs/fiscal-forms.html
20XX-20XX 20XX-20XX 20XX-20XX 20XX-20XX Base Year - Prior Fiscal Year Year 3 - ProjectionYear 2 - ProjectionYear 1 - Budget Year
Add detailed "Comments" in columns to explain and provide historical data for material year-to-year changes in your General Fund MYP.
MY
P - 11
37
District: Assumptions:
Multi-Year Budget Projection
Reporting Period:
Revenue
Revenue Sources
COLAs used
Gap Funding rates used (Dept. of Finance)
Unduplicated Count %
District Funded ADA
Charter funded ADA
Property Taxes % inc/dec
Basic Aid Supplemental Funding
Federal
Other State - Unrestricted
Other State - Restricted
Local
Expenditures
Certificated Salaries
Staffing (FTEs)
Step & Column Costs
Other Adjustments
Classified Salaries
Staffing (FTEs)
Step & Column Costs
Other Adjustments
Employee Benefits
Statutory Benefits (Fixed)
Health & Welfare Benefits
Medical
Other
Books and Supplies
Services, Other Oper Exp
(includes Special Ed detail below)
Special Education
Unrestricted Contribution
Non-Public School
Other Spl. Ed Services
SCOE K-22 Placement/SoCC Placement
Transportation Special Ed trans included in above Special Ed trans included in above
Capital Outlay
Other Outgo
Transfers In (provide detail)
Transfers (Out) (provide detail)
Other Uses
Contribution
100%
Used CY County P-2 Estimate
8.73 8.69
Used PY County P-2 Estimate 3.86 ADA increase no increase in estimate
20XX-20XX 20XX-20XX 20XX-20XX 20XX-20XX
3.17%2.51% 2.41% 2.80%
100% 100% 100%
Base Year - Prior Fiscal Year Year 3 - ProjectionYear 2 - ProjectionYear 1 - Budget Year
11.3 FTE Cert, 1.0 FTE Admin
1.5% of total certificated
same as 20xx-xx
same as 20xx-xx
$44K 1x Mand, $27K lottery
$7.9K lottery, $44K STRS on-behalf
$44K 1x Mand, $27K lottery
Used PY estimates
no changes projected from 20xx-xx same as 20xx-xx
less $44K 1x Mand
same as 20xx-xx
same as 20xx-xx
same as 20xx-xx
no changes in staffing, same at 20xx-xx
same as 20xx-xx
11.3 FTE Cert, 1.0 FTE Admin
1.5% of total certificated
no changes in staffing, same at 20xx-xx
same as 20xx-xx
8.1 FTE, Increased .40FTE for shared
1.5% of total classified
decreased one-time bonus paid in PY, added 3% to salary
schedule
8.1 FTE, Increased .40FTE for shared CBO
STRS xx% PERS xx%, SUI .xx%, OASDI xx%, WC xx%
$900 CAP for all employees (5 employees
grandfathered at $1023.62 CAP)
same as 20xx-xx
same as 20xx-xx
Dental and vision premiums for CY used
STRS xx% PERS xx%, SUI .xx%, OASDI xx%, WC xx%
$900 CAP for all employees (5 employees grandfathered at
$1023.62 CAP)
1.5% of total classified
decreased one-time bonus paid in PY, added 3% to salary
schedule
STRS xx% PERS xx%, SUI .xx%, OASDI xx%, WC xx%
$2000 increase estimated for employees under $900 Cap
none
STRS xx% PERS xx%, SUI .xx%, OASDI xx%, WC xx%
$2000 increase estimated for employees under $900 Cap
20xx-xx less $60,000 (1 student) plus 2%
20xx-xx plus 2% for rising costs
20xx-xx plus 2%
Increased 2% over 20xx-xx for rising costs, reduced
$60,000 for 1 SoCC placement (student aged out of
District)
Increased 2% over 20xx-xx for rising costs
132,220 PY estimate, decreased to $131,000 estimated same as 20xx-xx None budgeted
$0
1 District served SH student
1 SCOE served student, 1 current SoCC
$0
1 District served SH student
1 SCOE served student, 1 current SoCC placement (6th gr)
$0
decreased $40K from PY textbook adoption, increased 2%
for rising costs
all 1x expenses in PY reduced, increased $40K for ELA
textbook adoption
$89,518 increase of $60K from prior year for 2nd student
Dental and vision premiums for PY used
Increased by $27K from PY: a portion of Business contract
moved to salary for CBO, decreases 1x expenses in PY,
increased for 1 more special ed placement
8.69
175.23 175.23 179.09 179.09
8.73
will budget out of committed reserve $60K for water
storage project at time of bid
$55,787 for 1st Grade portable project loan payment year 3 of 5
1 District served SH student
1 SCOE served student, no current SoCC placements
$0
1 District served SH student
1 SCOE served student, no current SoCC placements
$55,787 for 1st Grade portable project loan
payment year 1 of 5 $55,787 for 1st Grade portable project loan payment year 4 of 5
$56K Day Care, $15K PTO, $5K Interest,
$74K Special Ed, $103K PE/Nurse/CBO
shared with other Districts, $18K misc
$56K Day Care, $15K PTO, $5K Interest, $74K Special
Ed, $103K PE/Nurse/CBO shared with other Districts,
$18K misc donations/RESIG/other
used entitlement letters for CY used entitlement letters for PY budget flat, no increases same as 20xx-xx
132,220 CY estimate
same as 20xx-xx
1st Grade portable project $100K budgeted in PY; any
unspent $$ will be added as carryover, balance of project
financed by loan. Will add $12K for furniture/cabinets after
close of Fund 53.
20xx-xx plus 2%
$131,000 from Fund 17 (prior year BAS)
no transfer out of BAS - revenue not budgeted
same as 20xx-xx
20xx-xx plus 2%
$131,000 from Fund 17 (prior year BAS)
same as 20xx-xx
Title I $5,570; REAP $10,178
$132,220 from Fund 17 (current year
BAS)
$131,000 current year BAS to Fund 17,
$6,000 to Cafeteria Fund 13
PY plus 2%
$132,220 from Fund 17 (prior year BAS)
$131,000 current year BAS to Fund 17,
$6,000 to Cafeteria Fund 13
$55,787 for 1st Grade portable project loan payment year 2 of 5
1st Grade portable project $100K
budgeted in CY; any unspent $$ will be
added as carryover, balance of project
financed by loan. Will add $12K for
furniture/cabinets after close of Fund 53.
10/18/2017sample assumptions with details updated
MY
P - 12
FILL IN WITH $$ AND WORDS!
BEST PRACTICE SAMPLE!
Update all information with appropriate data and year to year
changes
Add assumptions for COVID related revenue and
expenditures - Include IPI and ELO Plans!
38
Complete these MYP checks for whichever format you decide to use:
Make sure formulas are calculating correctly.
Going across and down the spreadsheet with a ruler, line-by-line look for year-to-year differences.Are one-time revenues or expenditures appropriately adjusted in other years? Check that year to yearpercentage changes are appropriate and reasons identifiable and included in assumptions.
If the restricted ending fund balance is negative, make positive by increasing the contribution fromunrestricted.
The following information in the Budget report must cross-reference: Narrative, Assumptions, Form 01, MYP, Criteria and Standards, LCFF Calculator. A change
made to one, requires the same change to the others so that they all agree. If they all differ,it is difficult to determine the intent and what the Board approved.
The district’s 3 year LCFF calculation must agree to the appropriate revenue section of the MYP.
The current year Budget columns on the MYP MUST agree to the 2021-22 SACS Form 01 BudgetColumns, no matter which format is used.
If an amount is entered on line B.10 for “Other Adjustments” on the SACS MYP, it must be explained inSection F and in the district’s narrative.
Special Note about Reserve for Economic Uncertainties (Object 9789): If the reserve is assigned or committed in the General Fund, be sure an amount is entered in
all three applicable years of the MYP. If the reserve is assigned or committed in Fund 17, provide a condensed MYP for Fund 17. Be
sure an amount is entered in all three applicable years in section E.2.b, if using SACS Form MYP,and it does not exceed the ending fund balance.
Are your Other Assignments (Object 9780) and Commitments (Objects 9750-9769) appropriately enteredin all three years? Commitments represent the portion of the fund balance that are intended to be usedfor a specific purpose in which the Board has taken formal action. Assignments have less constraints thanCommitments as there is not a formal Board commitment.
39
Transparency
Assigned and Unassigned Ending Fund Balance
Reserve Transparency Disclosure at the Public Hearing
During the public hearing of the District Adopted Budget, each district must provide the
following information for public review and discussion:
I. Provide the State Board of Education minimum recommended reserve for economic
uncertainties.
II. Provide the amount of assigned & unassigned ending fund balance that exceeds the
minimum.
III. Provide a statement of reasons that substantiate the need for the reserve being greater
than the minimum. Be able to articulate why the reasons are relevant and necessary.
There is a spreadsheet available that may assist in the implementation of this process (see
online: SCOE resources – Forms – Statement of Reasons for Excess Reserves). The spreadsheet
highlights the assigned and unassigned ending fund balances in Fund 01 and Fund 17.
Add Reserve Transparency disclosure to the agenda of the budget public hearing
meeting.
Submit to SCOE the agenda or the minutes from the public hearing board meeting with
the hard copy of the 2021-22 Adopted Budget. The agenda/minutes should note there was review and discussion of combined Assigned and Unassigned ending fund balance above the minimum recommended Reserve for Economic Uncertainties.
CERT-1
FOR DISTRICTS ONLY (include Fund 03 charters)
40
Example of report that can be used to provide transparency information for
public review and discussion at the public hearing. For Fund 01 and Fund 17:
CERT-2
41
SACS2021, Form CB, School District Certification
Education Code 42127(a)(2)(B) and (C) (B) Commencing with budgets adopted for the 2015–16 fiscal year, the governing board of a school district that
proposes to adopt a budget that includes a combined assigned and unassigned ending fund balance in excess of the
minimum recommended reserve for economic uncertainties adopted by the state board pursuant to subdivision (a) of
Section 33128, shall, at the public hearing held pursuant to paragraph (1), provide all of the following for public
review and discussion:
(i) The minimum recommended reserve for economic uncertainties for each fiscal year identified in the
budget.
(ii) The combined assigned and unassigned ending fund balances that are in excess of the minimum
recommended reserve for economic uncertainties for each fiscal year identified in the budget.
(iii) A statement of reasons that substantiates the need for an assigned and unassigned ending fund balance
that is in excess of the minimum recommended reserve for economic uncertainties for each fiscal year that
the school district identifies an assigned and unassigned ending fund balance that is in excess of the
minimum recommended reserve for economic uncertainties, as identified pursuant to clause (ii).
(C) The governing board of a school district shall include the information required pursuant to subparagraph (B) in
its budgetary submission each time it files an adopted . . . budget with the county superintendent of schools. The
information required pursuant to subparagraph (B) shall be maintained and made available for public review.
CERT-3
42
Fund Balance Reserves GASB 54 Fund Balance Reporting (applies to governmental funds only)
object descriptions per CSAM, procedure 330
9710-9719 Nonspendable Fund Balance The portion of fund balance reflecting assets not in spendable form, either because they will never convert to cash (such as prepaid items) or must remain intact pursuant to legal or contractual requirements (such as the principal of a permanent endowment).
o 9711 ~ Revolving Casho 9712 ~ Storeso 9713 ~ Prepaid Expenditureso 9719 ~ All Other Nonspendable Assets
9730-9749 Restricted Fund Balance The portion of fund balance representing resources subject to legally enforceable constraints externally imposed either by resource providers (e.g., grantors or creditors) or by law through constitutional provisions or enabling legislation. Examples include unspent balances of restricted state and federal grants and unspent proceeds of general obligation bonds. All positive balances of SACS restricted resources 2000 through 9999 are reported using Object 9740.
o 9740 ~ Restricted Balance
9750-9769 Committed Fund Balance The portion of fund balance representing resources whose use is constrained by limitations self-imposed by the LEA through formal action of its highest level of decision-making authority (board action). The constraints can be modified or removed only through the same process by which they were imposed. The action imposing the constraint must be made by the end of the reporting period (June 30). The actual amounts may be determined at a later date, prior to the issuance of the financial statements.
o 9750 ~ Stabilization ArrangementsThe portion of fund balance set aside pursuant to a stabilization arrangement more formal than the reserve for economic uncertainties recommended by the Criteria and Standards for fiscal solvency or other minimum fund balance policy. The level of constraint must meet the criteria to be reported as committed, and the circumstances in which the resources are used must be specific and non-routine. The formal action imposing the constraint should identify and describe in sufficient detail the circumstances in which the amounts may be used. Minimum fund balance policies and other stabilization arrangements that do not meet the criteria to be reported as committed are reported as unassigned. Also see Object 9789, Reserve for Economic Uncertainties.
o 9760 ~ Other CommitmentsThe portion of fund balance representing commitments other than formal stabilizationarrangements.
RSRV - 1
FOR GOVERNMENTAL FUNDS ONLY
43
9770-9788 Assigned Fund Balance The portion of fund balance representing resources that are intended to be used for specific purposes but for which the constraints do not meet the criteria to be reported as restricted or committed. Intent may be established either by the LEA’s highest level of decision-making authority or by a designated body or official. Constraints giving rise to assigned fund balance may be imposed at any time before the financial statements are issued. The constraints may be modified or removed by a process less formal than is required to remove constraints that give rise to committed fund balance. In governmental fund types other than the general fund, this is the residual fund balance classification.
o 9780 ~ Other Assignments
9789-9790 Unassigned Fund Balance The portion of fund balance not classified as nonspendable, restricted, committed, or assigned.
o 9789 ~ Reserve for Economic Uncertainties The portion of unassigned fund balance set aside pursuant to a minimum fund balance policy. This amount includes the reserve recommended by the Criteria and Standards for fiscal solvency, as well as additional reserve amounts established pursuant to local policy. Object 9789 is available in Fund 01 and Fund 17.
o 9790 ~ Unassigned/Unappropriated In the general fund, residual fund balance in excess of amounts reported in all other classifications.
REMINDERS:
1. Please review your year ended June 30, 2020 audit report for fund balance reserve classifications and amounts as well as the policies that determine those balances.
2. Take formal action on Committed reserves by June 30, 2021 (if applicable). If uncertain about applicable constraints, please discuss with your auditor.
3. Committed reserves cannot be used for any purpose unless the board removes or changes the specified use through the same process by which the committed reserves were previously imposed. Thus, committed reserve amounts will carry from one year to the next if they were not used or modified/removed by the board.
4. The CDE correspondence that discusses and clarifies GASB 54 is dated January 7, 2011 and can be found at http://www.cde.ca.gov/fg/ac/as/correspondence.asp
RSRV - 2
44
LCAP Budget Pulling it all together for clarity
(All steps apply to Districts and Charters)
Step A: LCFF Calculator
The latest LCFF Calculator must be used for the budget year 2021-22. This is important to ensure the Supplemental and Concentration grant estimates for the 2021-22 LCAP are accurate and based on May Revise.
May Revise LCAP data = Final LCAP = Final Adopted Budget
Step B: LCAP Template, LCFF Overview for Parents, and Expenditure Tables Template
LCAP template with instructions can be found at https://www.cde.ca.gov/re/lc/
1. Annual Update LCAP and LCP - This data is the ACTUALS for the 2019-20 LCAP and
ESTIMATED ACTUALS for the 2020-21 LCP!
➢ Annual Update LCAP a. PLANNED and BUDGETED boxes are taken directly from prior year’s LCAP and should
be verbatim b. ACTUAL box: Fill in the actual cost of the actions and servicesc. ANALYSIS section (here are the additional explanations!)
1. Two areas of description detaileda. Implementationb. Effectiveness
➢ Annual Update LCP (New for 2020-21) o In-Person Instructional Offerings, Distance Learning Program, and Pupil Learning
Loss a. DESCRIPTION and BUDGETED boxes are taken directly from 2020-21 submitted LCP
and should be verbatimb. ACTUAL box: Fill in the actual cost of the actionsc. CONTRIBUTING box: does this action increase or improve servicesd. ANALYSIS section: description of success and challenges with implementation
o Additional ANALYSIS sectionse. Mental Health and Social and Emotional Well-Beingf. Pupil and Family Engagement and Outreachg. School Nutrition
o Additional Actions and Plan Requirementsh. SECTION box: identify the section of the LCP this additional action relates toi. DESCRIPTION and BUDGETED boxes are taken directly from 2020-21 submitted LCP
and should be verbatimj. ESTIMATED ACTUAL box: Fill in the estimated actual cost of the actionsk. CONTRIBUTING box: does this action increase or improve servicesl. Additional Description: Describe substantive differences between planned actions and
budgeted expenditures as well as what was implemented and expended on thoseactions
45LCAP-1
o Overall Analysism. Explanation of how lessons learned have informed the 2021-24 LCAP and how pupil
learning loss continues to be assessed and addressed
2. Local Control Funding Formula (LCFF) Budget Overview for ParentsBudget Overview template (excel workbook) instructions can be found at https://www.cde.ca.gov/re/lc/
• Replaces the Budget Summary section of the LCAP• Developed in conjunction with the Local Control Accountability Plan (LCAP) (included in the
review and approval process)• Posted to LEA’s website along with the approved LCAP• Inclusion of data template is optional
➢ Complete Data input tab – see Budget Overview for Parents Crosswalk for
assistance
o Includes four sections:▪ LEA contact information▪ Projected General Fund Revenue▪ Budgeted Expenditures▪ Expenditures for High Needs Students (Unduplicated Pupils)
46LCAP-2
➢ Complete Narrative Responses tab (see example below) o Includes three possible responses
▪ Prompt “A” is required (see example below)
▪ Prompt “B” will only show if the “Total Budgeted Expenditure for High
Needs Students in LCAP amount from the Data Input Tab is less than theLCFF Supplement and Concentration Grants amount
▪ Prompt “C” will only show if the Estimated Actual Expenditures for High
Needs students in LCAP is less than the current year Total BudgetedExpenditures for High Needs Students in the LCAP
Example A: The LCAP is intended to be a comprehensive planning tool but may not describe all General Fund Budget Expenditures. Briefly
describe any of the General Fund Budget Expenditures specified above for the LCAP year not included in the LCAP.
• Potential Items to Include in Brief Descriptiono General cost of overhead (utilities, maintenance, etc.)o Salary & benefits for core programs (if not included in actions/services)o Contributions to program not included in LCAPo Mandatory contributions to Routine Restricted Maintenanceo Anything else that might:
▪ a) Help stakeholders understand overall cost of education ▪ b) Be useful for the LEA to share
o Could be opportunity rather than challenge
47 LCAP-3
3. Local Control and Accountability Plan (LCAP)
➢ Goals and Actions a. Action #b. Title: provide a short title for your actionc. Description of the actiond. Total Funds: enter the total amount of expenditures for this actione. Contributing: indicate if this action contributes to increased or improved services (can be
from any funding source)
➢ Increased or Improved Services for Foster Youth, English Learners, and Low-Income Students
a. Percentage to Increase or Improve Services• From LCFF calculator LCAP tab or Summary tab
b. Increased Apportionment based on Enrollment of Foster Youth, English Learners, and Low-Income students• From LCFF calculator LCAP tab or Summary tab
Example from LCFF calculator Summary tab:
Example from LCAP:
48 LCAP-4
4. Expenditure TablesExpenditure Tables template can be found at https://www.cde.ca.gov/re/lc/
➢ Data Entry Table – complete only this table, all other Expenditure Tables will automatically populate with this data
➢ Total Expenditures Table – Required to be included with the LCAP; no data entry required as this automatically populates based on the Data Entry Table
➢ Contributing Expenditure Table – Required to be included with the LCAP; no data entry required as this automatically populates based on the Data Entry Table
49 LCAP-5
➢ Annual Update Table – Not Required for the 2021-22 LCAP adoption.
Step C: Match LCAP to Budget
➢ Your Final LCAP must be reflected in your Adopted Budget o How do you document in the LCAP?
▪ LCAP actions contain total funds, contributing Y/N, and descriptionso How can you document in the BUDGET?
▪ Use of description and comments in the budget entry process• ESCAPE report Budget 04 with details can be used to view
▪ LEAs encouraged to utilize a crosswalk document to support your budget and LCAP• Does not need to be fancy or part of board approved LCAP and can be for internal
purposes only• Samples attached on pages 7 - 9• Can be provided to your auditors when they audit expenditures to verify that the
LCAP services and actions are included in the budget• Can be provided to SCOE with the budget for the Business LCAP review (this
will generate less questions by SCOE!)
50 LCAP-6
YEAR PAGE GOAL ACTION/SERVICE TARGET POPULATION SOURCE RESOURCE OBJECT MANAGEMENT BUDGET ANNUAL UPDATE2021/22 22 2 CCSS Inst. Materials All, Low Income & Sp. Ed Base 0000 4000-4999 0000 2,500$ 2,500$ 2021/22 22 2 Intervention Low Income & Sp. Ed. State Sp. Ed. 6500 1100 0000 20,802$ 21,890$ 2021/22 23 2 Intervention Low Income & Sp. Ed. State Sp. Ed. 6500 3XXX 0000 7,991$ 7,859$ 2021/22 23 2 Highly qualified Paras Low Income Supplemental 0000 2100 LCAP 42,269$ 42,269$ 2021/22 23 2 Highly qualified Paras Low Income EPA 1400 2100 LCAP 13,333$ 13,333$ 2021/22 23 2 Highly qualified Paras Low Income Supplemental 0000 3XXX LCAP 22,047$ 22,293$ 2021/22 23 2 1/3 Custodian/after school Low income Supplemental 0000 2200 OPER 5,000$ 4,529$ 2021/22 23 2 Free Fresh Fruits & Veg. Low Income Supplemental 5310 4710 LCAP 2,000$ 2,000$ 2021/22 24 2 Free School Supplies Low Income Donations 0925 4390 GRIB 1,000$ 1,000$ 2021/22 24 2 Additional Group Inst. EL & SP Ed Supplemental 0000 2XXX-3XXX LCAP -$ -$ 2021/22 45 4 Relationships/Social Skill Low Income Concentration 0000 1300 SCH 1,000$ 1,000$ 2021/22 45 4 Family Wraparound Low Income Supplemental 0000 1300 DIST 2,676$ 2,676$ 2021/22 54 5 RTI Support All Categories of UPC State Sp. Ed. 6500 1100 0000 -$ -$ 2021/22 54 5 Learning Center Teachers All Categories of UPC State Sp. Ed. 6500 1100 0000 -$ -$ 2021/22 63 6 School Counselor All Categories of UPC Base 0000 1200 CNSL 14,990$ 14,990$
Sample C
rosswalk: LC
AP to Budget #1
LCA
P - 7
51
= supplemental
$ Object
Goal 1
Action 1Teacher time for training and collaboration on formative/benchmark assessments (Jan 8th all day + 4 short Wednesday [all teachers]
47,596 1xxx,3xx1
Action 1 Cost of purchasing Formative/Benchmark Assessments
9,700 5800
Action 2 Continue refining math/ELA implementation through professional development
26,654 1xxx,3xx1
Action 2 Cost for ELA/ELD adoption (K-8) 30,000 4110
Action 2 Staff time for review and pilot 8,567 1xxx,3xx1
Action 2Implementation of Common Core Standards in all subject areas for student achievements (180 days of instruction)
2,032,059 1xxx,3xx1
Action 3 Confirm timeline for implementing science instructional materials
1,350 1300,3xx1
Action 4 Training of using technology as an instructional tool and to give students access to 21st Century learning skills.
0 n/a
Action 5 Review RTI strategies and programs for implementation with struggling learners
17,135 1xxx,3xx1
Action 5 Offer Reading support for struggling readers in grades K-3
84,592 1xxx,3xx1
Action 5 Provide small group instruction for struggling learners
106,949 2100,3xx2
Action 6 Liaison 21,148 1100
Goal 2
Action 1 Newsletters, outreach, Q and A documents, parent meetings
5,538 5852
Action 1 Marketing, website updates, brochures and other promotional materials
8,500 5852
Action 1School office and district office send phone and email messages to the families in addition to updating website
11,457 2400,3xx2
Action 2 Training for teachers on AERIES grading process 5,726 1xxx,3xx1
Action 3 Counseling Services 13,200 5830
Action 3 Counseling Services 36,331 1200,3xx1
Goal 3
Action 1 ELD Coordinator .8 FTE 58,968 1100
Action 1 Instructional materials for EL Learners 11,080 4310
Action 1Assess EL students using the CELDT and new state program, analyze data for program placement and redesignation
7,993 1149,3xx1
Action 2 Coordination of ELAC/DELAC mtgs. 5,916 1300.00
Action 2 Bilingual Support Staff 4,000 5803Action 2 ELAC/DLAC supplies 1,800 4350Action 2 Parent App- Learning upgrade 1/2 total cost 5,000 4310
2,561,259239,989
239,989
2.90%Minimum Proportionality Percentage (MPP)(Section 3B of LCAP)
Budget Contributions - Supplemental Grant2021-22 Local Control and Accountability Plan (LCAP)
Budget Contributions - Base/Other
01-0000-0-0000-2700-5803-500-SUPP01-0000-0-0000-7200-4350-500-SUPP01-0000-0-1110-1000-4310-500-SUPP
Total Base/Other Funds Budgeted 2020-21 Total Supplemental Funds Budgeted 2020-21
Total Supplemental Funds calculated (Based on May Revise data)(Section 3a of LCAP)
01-0000-0-1110-1149-500-SUPP + benefits
01-0000-0-0000-7150-1300-500-SUPP +01-0000-0-0000-7150-1300-500-SUPP
English Learners wilt improve English proficiency and success as evidenced by their CELDT scores and reclassification data.
01-0000-0-1110-1000-1100-300-SUPP +01-0000-0-1110-1000-3xx1-300-SUPP
01-0000-0-1110-4310-500-SUPP
01-0004-0-1110-3110-5830-300-000001-0004-0-1110-3110-1200-300-COUN +01-0004-0-1110-3110-3xx1-300-COUN
01-xxxx-0-xxxx-xxxx-1100-xxx-xxxx +01-xxxx-0-xxxx-xxxx-3xx1-xxx-xxxx
01-0000-0-0000-7110-5852-500-STRG
01-0000-0-8100-5000-5852-500-STRG01-0000-0-0000-2700-2400-100/300-SCAD
+ 01-0000-0-0000-2700-2400-100/300-SCAD
01-0000-0-1110-1000-1100-500-SUPP +01-0000-0-1110-1000-3xx1-500-SUPP
Improved School Climate, parent involvement, student engagement, facilities and other pupil outcomes
cost included in Common Core Standards Action 2
01-0000-0-1110-1000-1100-500-SUPP +01-0000-0-1110-1000-3xx1-500-SUPP
01-3010-0-1560-1000-1100-500-0000 +01-3010-0-1560-1000-3**1-500-0000
01-0000-0-1110-1000-2100-300/100-SUPP+ 01-0000-0-1110-1000-3xx2-300/100-
SUPP
District2021/22
01-xxxx-0-xxxx-1000-1100-xxx-xxxx +01-xxxx-0-xxxx-1000-3xx1-xxx-xxxx
01-0000-0-0000-7150-1300-500-SUPT +01-0000-0-0000-7150-3xx1-500-SUPT
Students will achieve academic success through the implementation of CCSS aligned District curriculum for a board course of study, engaging instruction supported by sustained professional development and utilization of
benchmark/formative assessments….
01-xxxx-0-xxxx-xxxx-1100-xxx-xxxx +01-xxxx-0-xxxx-xxxx-3xx1-xxx-xxxx
01-0000-0-1110-1000-5800-500-0000
01-xxxx-0-xxxx-xxxx-1100-xxx-xxxx +01-xxxx-0-xxxx-xxxx-3xx1-xxx-xxxx
01-0000-0-1110-1000-4110-000-MAND01-xxxx-0-xxxx-xxxx-1100-xxx-xxxx +01-xxxx-0-xxxx-xxxx-3xx1-xxx-xxxx
Sample Crosswalk: LCAP to Budget #2
LCAP - 852
SAMPLE Crosswalk: LCAP to Budget #3
This is a sample of how you can use a combination of ESCAPE and management codes to help manage your LCAP expenditures. This excel spreadsheet was downloaded out of ESCAPE.
LCAP - 9
2002019-20
53
Crosswalk for 2021-22 LCFF Budget Overview for Parents Template
Enter LEA information
$16,002,826 Fiscal 26, item A
$2,565,048 (LCFF Calculator, Summary tab)
$2,937,584 Fiscal 26, item C
$14,223,818 Fiscal 26, item D
$3,126,357 Fiscal 26, item B
= A + B + C + D
34,272,106 = Total Budgeted Expenditures
Sum of all actions/services listed in LCAP (not inc. duplicates)
Sum of all LCAP actions/services that contribute to increasing or improving services for unduplicated students
= F – G
High needs BUDGETED expenditures from the 2020-21 LCP
D
High needs Estimated ACTUAL expenditures as reflected in the Annual Update of the LCAP.
Adopted Budget
FCMAT LCFF Adopted Budget
Calculator – Summary tab
A
CDB
E
F
GH
F
A
BCD
E
Specify Model ID
54 LCAP-10
General Fund Cashflow Projections – Adopted Budget
Choose between three format options: 1) SACS Form CASH 2) Excel spreadsheet designed by SCOE 3) Spreadsheet designed by LEA
1) SACS Form CASH (see example CASH-4 in this section) Advantages: ♦ Budget column extracts from Form 01 (or Form 62); no data entry necessary♦ A warning message will appear if the Total and Budget columns are not equal in sections B & C♦ Cashflow can be continued into the subsequent year using the ‘budget year (2)’ tab
2) SCOE-designed Cashflow (see example CASH-5 in this section) Advantages: ♦ If the prior fiscal year data is entered, the percentage of annual totals will be calculated♦ More flexibility. Rows can be added to make certain revenue/expenditures stand alone
Complex formulas can be used in the projection months ♦ Can create multiple “what if” scenarios♦ The Balancing column alerts you to differences between the Total and Budget columns
The SCOE-designed Cashflow can be found under Escape-SCOE Resources-Forms.
3) LEA-designed Cashflow
A Cashflow spreadsheet designed by the LEA should include: ♦ A year-end accrual column to clearly show closing journal entries♦ Projections for the budget year by month for
Revenue and Expense by major object categories Assets and Liabilities
Caution: If you won’t be using SACS Form Cash, don’t open and save the form in the software; a partially filled-in or incomplete Form Cash will cause TRC errors.
All LEAs are required to submit, along with their adopted budget reports, a cashflow analysis of their General Fund for the budget fiscal year. The cashflow provides monthly detail by major object category of the receipt and disbursement transactions for the General Fund.
.
CASH - 1
55
Complete these Cashflow checks for whichever format you decide to use.
♦ Project a July 1st beginning cash balance♦ Project monthly revenues, expenditures, year-end accruals and adjustments
If you just divide the budget by 12, you are only doing math, not cashflow History is your friend. Review prior year percentage of total for each month and expense category As you adjust your budget periodically, incorporate these changes in the cash projection Salaries & benefits are the largest expenditures
• Getting the timing right is key to managing cashflow• Consider statutory timelines, months with additional payments (e.g. stipends), months with
lower payments (e.g. July), months with health benefit premium increases Remember to estimate end-of-year accruals and adjustments (non-cash) Reconcile cash activity, accruals and adjustments back to Adopted Budget
♦ Project clearing prior-year accruals PY accruals hit cash in the following year when receivables are recognized and payables are
actually paid out. Cash related to PY accruals are usually resolved by the end of October
♦ Make sure formulas are calculating correctly
♦ As the new year begins, you can update the Adopted Budget Cashflow with actual data Beginning Cash – match to actual beginning cash balance Pay special attention to the use of positive and negative amounts for balance sheet items Verify that the ending cash balance for each month balances to the Escape Fiscal 12 report
Escape reports - to assist with completing cashflow Review current year actual cashflow patterns by reviewing data on these reports:
Fiscal 12 Cashflow Summary♦ shows a month-by-month summary of all journal entry transactions
Fiscal 11 Period Statement of Revenues and Expenditures♦ shows revenues and expenditures by fund by object for a time period♦ set report options to see a single month [‘starting period’ and ’ending period’ ]
for more detail: Fiscal 19 Account Summary – Activity Change
♦ shows the net change to the balance of an account for a specified date range♦ set report options
to see a single month [‘starting date’ and ’ending date’ ] to select a subset of objects
Fiscal 20 Account Transaction Detail – Activity Change♦ shows detailed transactions for accounts for a specified date range♦ set report options
to see a single month [‘start date’ and ’end date’ ] to select a subset of objects
CASH - 2
56
2021-22 Cash Management, Tips and Best Practices:
Use your 20-21 Second Interim cash flow projection as the starting point in developing your Adopted Budget. Update the projection with actuals through the current month and reforecast June taking into consideration the new realities affecting your District or Charter. This then becomes the beginning cash projection for the 21-22 cash flow.
Include the receipt of cash for LCFF revenues that were deferred from 20-21 in July through November on the accounts receivable row.
Additional considerations relating to the impact of the pandemic and return to on-site instruction on cash resources
local cash receipts. How will 21-22 revenue compare to prior year? Cafeteria program Childcare program Transportation program
cash outflows: Are there unexpected costs? additional expense incurred for the shift away from distance learning additional staffing or other expense related to expanded learning additional Interfund transfers to cafeteria and childcare programs
cash savings: Are there expense savings? reduced technology purchases and remote access expenses elimination of one-time professional development
Then, update your cash flow projection monthly (not only at 1st, and 2nd interim reporting)
Monitor cash flow routinely and in-depth
Begin analyzing and planning for various cash scenarios
reference FCMAT Fiscal Alert: Effective Cash Management During Uncertain Times [April 2020]
https://www.fcmat.org/COVID-19-Resources#Fiscal-Alerts
Cash Flow Workshop (October 12, 2020): slide deck posted on SCOE web page athttps://www.scoe.org/pub/htdocs/fiscal-workshop.html
CASH - 3
57
SACS Form CASH (with Nov to May removed to show more detail)
CA
SH - 4
58
SCOE-designed Cashflow
CA
SH - 5 59
WHAT'S NEW in SACS 2021
Listed below is a summary of changes made to the 2021–22 budget and interim, and the 2020–21 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.
Revised Fund Forms
• Form 01/01I—Other Local Revenue Section.o Made the following changes to the Object 8697-line, Pass-Through
Revenues From Local Sources, effective 2021–22: For Budget and UA periods: Unshaded the Unrestricted cells in the For Interims: Unshaded all columns within the Unrestricted
Worksheet
• Form 01I—Federal Revenue Section.o 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 AllOther Federal Revenue, All Other Object 8290 line.
• Forms 01/01I, 08/08I, 09/09I, 11/11I, 12/12I, 13/13I, 14/14I, 15/15I, 18/18I,21/21I, 25/25I, 30/30I, 35/35I, 40/40I, and 49/49I—Capital Outlay Section.
o Added a new line, Lease Assets, Object 6600, effective 2021–22, due toGASB 87.
• Form 08/08I—Other Sources/Uses Section.o Added a new line, Proceeds from Leases, Object 8972, effective 2021–22,
due to GASB 87.
• Forms 01/01I, 09/09I, 11/11I, 12/12I, 13/13I, 14/14I, 15/15I, 18/18I, 21/21I,25/25I, 30/30I, 35/35I, 40/40I, and 49/49I—
o Other Sources/Uses Section.Renamed the line for Object 8972 from “Proceeds from Capital Leases” to“Proceeds from Leases,” effective 2021–22, due to GASB 87.
• Forms 61/61I, 62/62I, 63/63I, 66/66I, 67/67I, and 73/73I—Expenses SummarySection.
o Renamed the line for Object 6000-6999 from “Depreciation” to“Depreciation and Amortization.”
• Forms 61/61I, 62/62I, 63/63I, 66/66I, 67/67I, and 73/73I—Depreciation Section.o Renamed the section title from “Depreciation” to “Depreciation and
Amortization.”
60
From the SACS Software User Guide
• Added a new line, Amortization Expense-Lease Assets, Object 6910, effective2021–22, due to GASB 87.
• Forms 09I and 62I—Federal Revenue Section.o Removed the following obsolete resource codes from the Other NCLB /
Every Student Succeeds Act, Object 8290, detail line: 3020, 3041, 3181,3185, and 5510; and moved these five resources to the All Other FederalRevenue, All Other Object 8290 line.
• Forms 09 and 62—o Other State Revenue Section.
Removed the detail line for Resource 7400, Quality Education InvestmentAct / Object 8590, All Other State Revenue, and moved Resource 7400 tothe “All Other” Object 8590 line. Budget and Unaudited Actuals periodsonly.
Revised Supplemental Forms
• Form CEA/CEB—Current Expense Formula/Minimum Classroom CompensationPart I, Current Expense Formula; andPart II, Minimum Classroom Compensation
o Added the following resource codes to the reductions in Column 4a andLine 13a: Resource 5316, Child Nutrition: COVID CARES ActSupplemental Meal Reimbursement; Resource 7027, Child Nutrition:COVID State Supplemental Meal Reimbursement; Resource 7121,Distance Learning California Advanced Services Fund.
• Form MYP/MYPI—Multiyear Projectionso Added new Resource 6546 to the Special education pass-through funds
(Line F1b2) and modified calculations for Budget column accordingly,effective 2021–22.
• Form SEA—Special Education Revenue Allocationso Section I, Total SELPA Revenueso Deleted Line I.B, COLA Apportionment.o Deleted Line I.C, Growth Apportionment or Declining ADA Adjustment.o Deleted Line I.D, Subtotal.o Renumbered remaining lines and modified calculations accordingly.
Revised Criteria and Standards
• Form 01CS/01CSI—Criteria and Standards Review—Budget and Interim periodso Districts only – Budget/Interims – Criterion 7 – Facilities Maintenance
Per Senate Bill 98 (Chapter 24, Statutes of 2020) and Senate Bill 820(Chapter 110, Statutes of 2020), resources 3210, 3215, 3220, 5316, 7027,
61
7420, and 7690 are excluded from the three percent of total general fund expenditures and other financing uses calculation.
o District – Budget only – Criterion 7 – Facilities MaintenanceDistrict – Budget only – Criterion 8 – Deficit SpendingDistrict – Budget/Interims – Criterion 10 – ReserveCOE – Budget/Interims – Criterion 6 – Deficit SpendingCOE – Budget only – Criterion 7 – Fund Balance
o COE/District – Budget/Interims – S5 – ContributionsProjected contributions (Fund 01, Resources 0000–1999, Object 8980)from unrestricted general fund programs to restricted general fundprograms must be manually entered for the two subsequent fiscal years.Previously the data was extracted from Form MYP Unrestrictedworksheet, if Form MYP exists. For the first prior and budget years, theprojected contributions will continue to be automatically extracted fromgeneral ledger data.
Revised Reports
• Reports SEMA/SEMB/SEMAI––Special Education Maintenance of Effort (MOE)o SEMA, LEA Actual (LE-CY) worksheet
SEMB, LEA Actual (LE-B) worksheetSEMAI, LEA Actual (LA-I) worksheet
o Removed columns “Spec. Education, Ages 5–22, Severely Disabled (Goal5750)” and “Spec. Education, Ages 5–22, Nonseverely Disabled (Goal5770),” and replaced with a new column “Spec. Education, Ages 5–22(Goal 5760).” Goals 5750 and 5770 consolidated into new Goal 5760,Special Education, Ages 5–22, effective 2020–21.
o SEMB, LEA Budget (LB-B) worksheetSEMAI, LEA Projected (LP-I) worksheet
o For clarification, added the word “(except Object 6600 & Object 6910)” tothe Capital Outlay Expenditure line(s).
o SEMB, SELPA Budget (SB-B) worksheetSEMAI, SELPA Projected (SP-I) worksheet
o For clarification, added the word “(except Object 6600 & Object 6910)” to
o the Capital Outlay Expenditure line(s).
62
Closed or Closing Resources Codes
Please make sure that there are not budgets, including estimated beginning balances in closing resources.
Expiring Resource CodesPrepared by California Department of Education4/7/2021
Resource U/F Resource Description DateAdded
FYEffective
InactiveDate
MatrixEnd Date
3020 U NCLB-Title I Basic School Support (17-18) ** ** 7/1/2018 7/1/20213041 U NCLB-Title I Migrant Ed Mini Corps Summer Project (17-18) ** ** 7/1/2018 7/1/20213045 U NCLB-Title I Migrant Ed Statewide Pass Project (17-18) ** ** 7/1/2019 7/1/20223177 U NCLB: Title I, Part A, Prevention of Program Improvement District Intervention
(17-18) 11/15/2004 04-05 7/1/2018 7/1/2021
3181 U NCLB: American Recovery and Reinvestment Act (ARRA) Title I, School Improvement Grants (17-18) 7/1/2009 09-10 7/1/2018 7/1/2021
3185 U NCLB: Title I, Part A, Program Improvement LEA Corrective Action Resources (17-18) 10/28/2008 08-09 7/1/2018 7/1/2021
3320 U Special Ed: IDEA Preschool Local Entitlement, Part B, Sec 611 (17-18) ** ** 7/1/2018 7/1/20213332 U Special Ed: IDEA Part B, Sec 611, Preschool Local Entitlement Early
Intervening Services (17-18) 5/27/2010 09-10 7/1/2018 7/1/2021
3400 U Special Ed: Disabled Children State Institutions (17-18) ** ** 7/1/2018 7/1/20213725 U Safe and Supportive Schools Programmatic Intervention (19-20) 11/30/2011 11-12 7/1/2020 7/1/20233927 U Adult Education: English Literacy and Civics Education State Leadership (16-
17) 1/19/2001 00-01 7/1/2017 7/1/2020
4050 U NCLB: Title II, Part B, CA Mathematics and Science Partnerships (17-18) 10/24/2003 03-04 7/1/2018 7/1/20215037 U Child Development: ARRA Quality Improvement Activitites (17-18) 9/25/2009 09-10 7/1/2018 7/1/20215085 U Child Development: Federal Resource and Referral (17-18) ** ** 7/1/2018 7/1/20215510 U NCLB: Title V, Part D, Character Education (17-18) ** ** 7/1/2018 7/1/20216382 U California Career Pathways Trust (16-17) 6/25/2014 14-15 7/1/2017 7/1/20206512 F Special Ed: Mental Health Services (19-20) 8/26/2011 11-12 7/1/2020 7/1/20236513 U Special Ed: State Preschool Grant (16-17) 2/24/2014 13-14 7/1/2017 7/1/20207400 F Quality Education Investment Act (18-19) 3/26/2007 07-08 7/1/2020 7/1/2020
63
Common Resources Codes requiring deferral of revenues (no beginning balances allowed)
Please make sure that there are no estimated beginning balances in resources categorized with “U” (unearned revenue). This list above is not exhaustive. For the full listing, please go to CDE webpage here and click on Master List of Resources.
Common Resources - Unearned Revenue - No Beginning Balances in 2021-22 BudgetPrepared by California Department of EducationNotes: Modified by SCOE: not exhaustiveU/F: indicates whether resource is subject to ending fund balance (F) or unearned revenue (U)4/7/2021
Resource U/F Resource Description
3010 U Every Student Succeeds Act (ESSA): Title I, Part A, Basic Grants Low Income and Neglected
3180 U NCLB: Title I, School Improvement Grant3182 U ESSA: School Improvement Funding for LEAs3183 U ESSA: School Improvement Funding for COEs3310 U Special Ed: Individuals with Disabilities Act (IDEA) Basic Local Assistance Entitlement, Part B, Sec
611 3315 U Special Ed: IDEA Preschool Grants, Part B, Sec 6193327 U Special Ed: IDEA Mental Health Allocation Plan, Part B, Sec 6113410 U Department of Rehab: Workability II, Transition Partnership3515 U Carl D. Perkins Career and Technical Education: State Leadership, Section 124
3540 U Carl D. Perkins Career and Technical Education: State Institutions, Section 112
3550 U Carl D. Perkins Career and Technical Education: Secondary, Section 1313555 U Carl D. Perkins Career and Technical Education: Adult, Section 1324035 U ESSA: Title II, Part A, Supporting Effective Instruction4127 U ESSA: Title IV, Part A, Student Support and Academic Enrichment4128 U ESSA: Title IV, Part A, Student Support and Academic Enrichment Grant Program (SSAE)
(Competitive)4201 U ESSA: Title III, Immigrant Education Program4203 U ESSA: Title III, English Learner Student Program4610 U ESSA: Title V, Part B, Charter Schools Grants5033 U Child Development: Preschool Development Grant - Renewal FY 2020-235052 U Child Development: CARES Act Federal Alternative Payment (Contract Prefix CAPP)
5053 U Child Development: CARES Act Federal Alternative Payment, Stage 2 (Contract Prefix C2AP)
5054 U Child Development: CARES Act Federal Alternative Payment, Stage 3 (Contract Prefix C3AP)
5056 U Child Development: CARES Act General Child Care and Development (Contract Prefix CCTR)
5314 U Child Nutrtion: National School Lunch Program (NSLP) Equipment Assistance Grants
5370 U Child Nutrition: Fresh Fruit and Vegetable Program5630 U ESSA: Title IX, Part A, McKinney-Vento Homeless Assistance Grants5652 U FEMA Hazard Mitigation Grant6010 U After School Education and Safety (ASES)6030 U Charter Schools Facility Grant Program6128 U Inclusive Early Education Expansion Grant6378 U California Health Science Capacity Building Project6385 U Governor's Career Technical Education (CTE) Initiative: California Partnership Academies
6386 U California Partnership Academies: Green and Clean Academies6387 U Career Technical Education Incentive Grant Program6388 U K–12 Strong Workforce Program6520 U Special Ed: Project Workability I LEA7010 U Agricultural Career Technical Education Incentive 7220 U Partnership Academies Program 7505 U Geographic Lead Agency Program7690 U California State Teachers' Retirement System (STRS) On-Behalf Pension Contribution
64
SACS Data Sequencing • Open the Supplementals section within the Forms menu
• Select the A-Average Daily Attendance form. Open the form and enter the informationrequired. Review the form for District vs Charter ADA numbers. See the additional instructionsfrom your Fiscal Advisor for this form included in this manual. Save and print the form. This formmust be completed and saved first as the ADA figures are used elsewhere within the software.
• Select form CC-Health and Welfare/Workers Compensation. This form provides informationabout budgeted reserves for the cost of health and welfare benefits for retired employees orworker’s compensation plans. Select the category most appropriate for you and provide theinformation. Print and save the form.
• Select form SIAB-Summary of Interfund Activities. Upon selecting the form, the software willautomatically generate the report. Print and save. The technical review will check for anyimbalance of interfund activities but you should also review it. Print and save form.
• Within the Forms tab select Components of Ending Fund Balance. Enter or revise applicablecomponents of ending fund balance, by resource. You will need to scroll to the bottom of theform to enter your information. Also see the Importing Data section in the Software User Guidefor more details about the automatic recalculations done after the import and re-import of data.While the designations sh5ould calculate correctly in this version of the software it is always agood idea to verify your information on the fund forms anyway.
Click on Form
Click Open Form bottom of page
DATA SEQUENCING
65
Step #6
• Open the Funds and Acct Groups section within the Forms menu. Open, save, and print theforms as necessary. The saving of form 01 allows the data to flow forward to the Criteria and
Standards (01CS) and the Multiyear Projection (MYP) forms appropriately.
• Open the MYP-Multiyear Projection form under Supplementals and complete the informationrequired. Print and save the form. Make sure that you have completed and saved form 01, and
form A prior to opening this form. Information from the General Fund (form 01) and the AverageDaily Attendance (form A) are used to create this form. The forms must be saved, not justopened for the MYP form to pull the needed information. In addition, complete the MYP form inorder to ensure that the calculations process correctly.
a. Districts do not have to use the software version of the MYP. A similar worksheet can beused but it must contain current and at least two subsequent fiscal years and separatelyproject unrestricted resources, restricted resources, and combined total resources.
b. ***If you are NOT using the MYP form within the software DO NOT OPEN and savethe form. The saving process locks fields on the 01CS and you will no longer beable to manually enter the needed information***
• Open the Criteria & Standards section under the Forms menu. Please review the Criteria andStandards section of the Software User Guide. Form 01, form A and form MYP must be
completed and saved before opening form 01CS. Review and enter any data where necessary.Save and print the forms.
• Complete a Cash Flow report. There is a fiscal indicator question related to your cash flowposition on the Criteria and Standards Review. It will be critical to know when you may be shorton cash and to make decisions in advance of any shortage.
a. ***If you are NOT using Cash Flow within the software DO NOT OPEN and save theform. The saving process locks fields and you will no longer be able to manuallyenter the needed information***
• Select Form CB-Budget Certification. Review the Criteria and Standards Review Summarysection for areas of potential concern for fiscal solvency. Be sure to completely fill in the form.Save and print the form.
• Under the Forms tab open the Table of Contents. Review the table to ensure all applicableforms have been completed.
• Select the Technical Review Checklist (TRC) menu tab. Run the TRC-Phase All module tovalidate SACS codes and combinations of codes, transfers, fund balances, and supplementalform information. Watch for any new TRC checks related to the revised forms in this software.Print the form.
• Export- Go to the File Tab. Type of Export is “Official”. Click Export. If you need assistancewith the official export, please contact your SCOE Fiscal Advisor. The file will export as a .DATfile. Further instruction to submit to SCOE will be provided by the SCOE Fiscal Advisors.
DATA SEQUENCING
66
Attachment F—Form Dependencies
Many of the forms in the software are dependent on data from other forms (supplemental data) and/or funds (general ledger data). Those dependent forms must be opened and saved to re-extract the most current data any time relevant general ledger (GL) or supplemental data are changed. If dependent forms are not opened and saved after relevant general ledger or supplemental data are changed, the dependent forms will not be accurate. The technical review checklist will identify such occurrences via the fatal export check CHK-DEPENDENCY and will not allow an official export of the data until the dependent forms are opened and saved.
The following tables list all of the dependent forms and the general ledger ("Funds") or supplemental ("Forms") data upon which they are dependent. If any funds or forms listed in the "Dependent on" columns are changed, then the applicable "Dependent Forms" must be subsequently opened and saved.
To avoid a cyclical CHK-DEPENDENCY exception, the dependent forms should be opened and saved in the order listed in the "Dependent Forms" column.
BUDGET PERIOD
FORM DEPENDENCIES
Important! Run a TRC (Technical Review Check) after updating the Forms to review for dependencies warnings!
67
Update Budget Model with SACS 9791 Beginning Balance Printout
This will walk you through the process to export your current SACS calculated 2021-2022 beginning fund balances (9791 object codes) and add them into an Escape Budget Model as 2021-2022 beginning budget balances.
▪ Balances to appear in the Escape budget reports and the adopted budget column of the2021-2022 Escape fiscal reports.
▪ Most current, calculated balances from the SACS2021 Budget software for loading into yourbudget model. (OB22-XX)
▪ Complete immediately before you ”submit” your budget model so that the balances inthe Escape budget model match the extract to SACS for the adopted budget.
SACS computes these balances using the current FY21 projected ending balances. The SACS software does not use your model amounts.
• Open SACS2021• Go to Forms• Select User Data Input/Review
If you need to re-extract from Escape after you have loaded the 9791 into your model, you must redo this process to allow the balances in your model to be the same as your SACS software.
BEGINNING FUND BAL
68
Step #7
• Click on the Object column header to sort list by Object Code
• Scroll down to the first line displaying a 9791 object
• Highlight the 9791 lines by holding CTRL Key and Shift Key, click on last 9791 to get list
o Make sure to include all Funds and Resources for 9791 object codes
• Select Print from the bottom of your SACS software screen
• Verify that the Print Range setup is set as Selection and then select Print
• Save as a PDF to send with the Fiscal Year Startup Form to [email protected]
BEGINNING FUND BAL
69
Example of SACS Page for 9791 Ending Fund Balances Use this to Enter in Escape Budget Entry for estimated Beginning Fund Balances. These will will be updated to Actuals after your District is closed in FY21.
SACS Rollup ValuesThe SACS Beginning Fund Balances have “Roll up” values that must be “Rolled out” when inputting
into your Budget Model. This is a requirement for Funds, but not required for Resources. Districts can determine if you want to “Roll out” by Resource.
Example Fund 03 Rolls up to Fund 01
The Beginning Fund Balance must be entered as Fund 03
BEGINNING FUND BAL
70
Required - SACS Roll Out Values by Fund Must “Roll out” and separate beginning balances by Fund and verify the total balances with SACS Fund Balances. Run the Fiscal01 to get estimated Ending Fund Balances by Fund to enter estimated Beginning Fund Balance in the Budget Model using Budget Entry.
Go to Finance – Reports – Fiscal – Fiscal01 Account Object Summary-Balance
Example Fiscal01 By Fund: “Roll out” Fund 03 from Fund 01
Example SACS: Fund 03 “Rolled Up” to Fund 01
• Enter the Estimated Beginning Fund Balances based on the Fiscal01 in the Budget Model inBudget Entry
Fund 01 1,307,928.53 Fund 03 165,041.85 Total Roll up 1,472,970.38
2 – User Options • Fiscal Year: 2021
{2020/2021}
3 – Account Selection • Assets and Liabilities? Yes
– Include all account types• Object: 9790
BEGINNING FUND BAL
71
Optional - SACS Roll Out Values by ResourceDistrict can determine if Resources are to be “Rolled out” for Unrestricted 0XXX or Restricted Local 90XX or leave as the SACS Roll up value.
Go to Finance – Reports – Fiscal – Fiscal01 Account Object Summary-Balance
Example Fiscal01 By Resource: “Roll out” Resource 9100 from 9010
Example SACS: Resource 9100 “Rolled Up” to Resource 9010
• Optional to enter the estimated Beginning Fund Balances in the Budget Model in Budget Entrybased on the Fiscal01 as 9100 or use the SACS value 9010
2 – User Options Fiscal Year: 2021 {2020/2021}
3 – Account Selection Assets and Liabilities? Yes – Include all account types
Object: 9790
4– Account Sort/Group Options Sort/Group 2: Resource
BEGINNING FUND BAL
72
Enter SACS Calculated Fund Balances in Budget Model Go to Finance – Budget – Budget Entry
• Open each line to update the Beginning Balance Model Amount• Click New, Enter the amount by Fund• Small Save/Close; Big Save/Close• You now have the SACS Calculated Beginning Balances in your model
• Fiscal Year: 2022 {2021/2022}
• Model Id: OB22-XX (Enter or
select from Drop Down)
• Object : 9791 {Beginning Balance}
• Click GO to create list
BEGINNING FUND BAL
73
Submit FY22 Budget Model Once you have completed your data entry for the budget, and reviewed and approved all budget line items, you are ready to submit the model.
Submit the Model
Go to Finance – Budget – Budget Management
• Fiscal Year: 2022 {2021/2022}• Click Go to create a list of models• Open the desired model
• Go to the Preview Button , to create a snapshot
• Review and resolve any errors on the reports before submitting the budget model• Review last page to see if budget in expired accounts or balance when Fund Balance
is not allowed
• Go to Task to Select Submit This Model
• Create Comment and Click Submito The software will LOCK the budget model, and change the status to
U {Under Audit Review}• Open the Model and verify the change is listed on the History Tab• Confirm that the model status is in: U {Under Audit Review}
SUBMIT BUDGET MODEL
74
Step #8
Submit Fiscal Year Start Up Form Fill out the Fiscal Year Start-Up Form requesting a Complete Tentative roll
• Review TRC (Technical Review Check) and confirm that all errors have been addressed
• Must provide the SACS print out for 9791 balances when submitting the Start-Up Form
• Resources that have beginning balances that do NOT allow ending fund balances, must be
cleared in current FY 2020-21
o You will need to be sure to pull these balances out and not budget for them
o Must Note this on the SACS printout that these resources will be moved and not
budgeted
o Sign and Date the Fiscal Year Start Up Formo District must submit the signed and dated form by: June 18, 2021
Submit form by email to: [email protected]
▪ SCOE IT then reviews and confirms 9791 balances and all requirements
▪ SCOE IT will update the Budget Model to T {Tentatively Adopted} Status
NOTE: Tentative Budget Journal Entries (TB) will be created. Once the Budget Model moves
forward and is adopted the system will delete the Tentative Budget Journal Entries.
• ***Remember that each time you change your budget model in ESCAPE after your initialimport into the SACS2021 Budget software the entire extraction and import processnoted above must be performed again to ensure that the data contained in the software isthe most accurate.
• ***If this is your Final import, be sure to complete the 9791 Balance update aftercompleting the extraction process
SUBMIT FY START-UP
FORM75
Step #9
76
District Presents Tentative Budget to the School Board
District secures Board Approval
Go to Finance – Budget – Budget Management • Fiscal Year = 2022 {2021/2022}
• Click Go to create a list of models
• Open the desired model
• Go to Task to Select Approve This Model
• Create a Comment
• Click Adopt to approve the budget for the board
• Click Ok when the approval is complete
The status of the budget will change to B {Board Approved}
OB22-XX?
TENTATIVE BUDGET
77
Step #10
Request Final Approval by June 30, 2021
The district submits the Board Minutes, Board Approved Budget and Dat file to their SCOE Fiscal Management Advisor. The Advisor will Approve and update the budget model status to P {Posted}.
NOTE: Once the Budget Model is adopted the Tentative Journal Entries will be unposted, and
the adopted Budget Journal Entries will be posted.
SACS Valid Codes and Resources The SACS matrix tables can be found at the following website: http://www.cde.ca.gov/fg/ac/ac/validcodes.asp
The updated PCA(Program Cost Accounts)/Resources spreadsheet and the master list of resources can be found at the following website: http://www.cde.ca.gov/fg/ac/ac/resource.asp
FINAL APPROVAL
78
Step #11
Long Term Debt – Budget (Criteria and Standards, Section S6 – Long-term Commitments)
Purpose: Disclose all long-term commitments, identify their respective fundingsources and debt service
Ultimate Purpose: Identify and explain any potential pressures on the Fundresponsible for debt service, particularly the General Fund
This criterion requests explanation of how any increase in annual payments willbe funded and how any decreases in funding sources used to pay annual paymentswill be replaced
All data must be manually entered; there are no extractions Include all existing and new multiyear commitments and their respective annual
required payments Annual required payments include principal and interest, if any Do not include postemployment benefits (OPEB)
Completion of the Funding Sources and Debt Service section is essential.
When completing this section, determine which fund is earmarked to make the annual payments for each type of commitment. Furthermore, it’s necessary to ascertain the fund has an adequate ending fund balance, in all years presented, to cover the payments or any increase in payments. In order to assist with this analysis it is recommended a MYP be provided for all earmarked funds other than fund 51. (See MYP Section – Other Fund MYP.)
If it is discovered that the funding sources for the earmarked fund is not adequate to cover the payments (the funding sources are decreasing or expiring) identify and communicate how that funding will be replaced, especially if the replacement funding is from the general fund. This should be explained in Sections S6B and S6C of the Criteria and Standards, and by providing a MYP for the Other Fund, if applicable. If the replacement funding is from the general fund, be sure the annual payments are included in the general fund’s MYP. Important: Ascertain that one-time funds are not being used for annual payments.
Documents needed to prepare Long-term Commitments section:
Obtain data for existing multiyear commitments from the district’s most currentaudit report (Notes to the Basic Financial Statements).
For all new multiyear commitments obtain data from contracts, loan agreements,or other documents.
79 LTD-1
Sebastopol Union ElementarySonoma County
2021-22 July 1 BudgetGeneral Fund
School District Criteria and Standards Review49 70938 0000000
Form 01CS
California Dept of EducationSACS Financial Reporting Software - 2020.1.0 File: cs-a (Rev 04/10/2020) Printed: 5/1/2018 2:21 PM
S6. Long-term Commitments
Identify all existing and new multiyear commitments¹ and their annual required payments for the budget year and two subsequent fiscal years.
Explain how any increase in annual payments will be funded. Also explain how any decrease to funding sources used to pay long-term commitments will be replaced.
¹ Include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations.
S6A. Identification of the District's Long-term Commitments
DATA ENTRY: Click the appropriate button in item 1 and enter data in all columns of item 2 for applicable long-term commitments; there are no extractions in this section.
1. Does your district have long-term (multiyear) commitments?(If No, skip item 2 and Sections S6B and S6C) Yes
2. If Yes to item 1, list all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commitments for postemployment benefits otherthan pensions (OPEB); OPEB is disclosed in item S7A.
# of Years SACS Fund and Object Codes Used For: Principal BalanceType of Commitment Remaining Funding Sources (Revenues) Debt Service (Expenditures) as of July 1, 2021
Capital LeasesCertificates of ParticipationGeneral Obligation Bonds 22 Object 74xx 12,836,599Supp Early Retirement Program
Fund 51: Bond Interest and Redemption Fund
State School Building LoansCompensated Absences N/A Fund 01: General Fund Object 2xxx 27,962
Other Long-term Commitments (do not include OPEB):
TOTAL: 12,864,561
Prior Year Budget Year
(2020-21) (2021-22)Annual Payment Annual Payment
Type of Commitment (continued) (P & I) (P & I)
1st Subsequent Year (2022-23)
Annual Payment(P & I)
2nd Subsequent Year (2023-24)
Annual Payment(P & I)
Capital Leases
Certificates of Participation
General Obligation Bonds 813,979 817,570 836,115 847,173
Supp Early Retirement Program 27,234
State School Building Loans
Compensated Absences
Other Long-term Commitments (continued):
817,570 836,115 847,173Total Annual Payments: 841,213Has total annual payment increased over prior year (2020-21)? No No Yes
Common mistakes made on this form: Not completed or updated numbers Does not agree to numbers in the Audit reportDoes not include new data after audit yearAnnual Payment column should include interest, if any Explanations not accurate
LTD 2
See page LTD 4 for Sample Audit Report and Examples
80
2021-22 July 1 BudgetGeneral Fund
School District Criteria and Standards Review Form 01CS
California Dept of EducationSACS Financial Reporting Software - 2020.1.0 File: cs-a (Rev 04/10/2020)
S6B. Comparison of the District's Annual Payments to Prior Year Annual Payment
DATA ENTRY: Enter an explanation if Yes.
1a. Yes - Annual payments for long-term commitments have increased in one or more of the budget or two subsequent fiscal years. Explain how the increase in annual payments will befunded.
Explanation:(required if Yes
to increase in totalannual payments)
If S6A. has a "Yes" for any year please explain how the increase will be funded. Example: GOB payment is paid from Fund 51.
S6C. Identification of Decreases to Funding Sources Used to Pay Long-term Commitments
DATA ENTRY: Click the appropriate Yes or No button in item 1; if Yes, an explanation is required in item 2.
1. Will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or are they one-time sources?
No
2.
No - Funding sources will not decrease or expire prior to the end of the commitment period, and one-time funds are not being used for long-term commitment annual payments.
Explanation:(required if Yes)
If "YES" please explain how any decrease to a funding source or expiration of a funding source used to pay for long-term commitments will be replaced.
The purpose of the above question is to identify and explain any potential pressures on the fund responsible for debt service, particularly the general fund.
LTD 381
Sample sections from District’s 2019-20 Audit
LONG-TERM OBLIGATIONS
For Principal Balance as of July 1, 2021 you subtract amount DUE IN ONE YEAR from June 30, 2020’s Balance Example: GOB in section S6A: 11,371,585 + 2,065,014 = 13,436,599 - 600,000 = 12,836,599
Annual payments for section S6A *Use Total*
82 LTD-4
Purpose of this section: Identify and disclose unfunded liabilities that may materially impact the district’s budget for the current and subsequent two years.
Data must be manually entered; there are no extractions except for data in thebudget year column of 5.b of section S7A
Section S7A: Obtain OPEB data from the district’s Actuarial Valuation ReportAND/OR most current audit report (Notes to the Basic Financial Statements)
Section S7B: Obtain Self-Insurance data from the district’s most current auditreport (Notes to the Basic Financial Statements) AND/OR the district’s owncomputations and documents
GASB 75 terminology
GASB 75 (effective starting fiscal 2017/18) Total OPEB Liability (TOL) Can only use Entry Age Normal (EAN) cost method. Sensitivity disclosed for high/low trend and discount rates. Net OPEB Liability (NOL) Equals TOL less Fiduciary Net Position (FNP), where FNP is unsmoothed Market Value of Assets. Actuarially Determined Contribution (ADC) Optional to calculate/disclose. Can use any method including “Normal Cost plus an amortization of NOL.” Annual OPEB Expenses (AOE) Used in the annual reconciliation of NOL. Equals: Service Cost + Interest Cost
-Expected Investment Return+Administrative Expenses from Plan Trusts+NOL change due to amendments+amortizations of other NOL changes*
*NOL changes due to new actuarial assumptions or liability experience are amortized in the AOE over aperiod equal to the average future service for combined actives/retirees. NOL changes due to investmentexperience are amortized in the AOE over five years.
Deferred Outflows/ (Inflows) of Resources is the sum of prior NOL changes that have not yet been recognized in the Annual OPEB Expenses. i.e., it is the outstanding balance of positive/ (negative) unamortized amounts.
End-of-year NOL equals beginning-of-year NOL plus Annual OPEB Expenses less trust contributions less non-trust benefits payments plus the year’s increase/(decrease) in Deferred Resources.
83
Unfunded Liabilities - Budget (Criteria and Standards, Section S7)
UL-1
2021-21 July 1 BudgetGeneral Fund
School District Criteria and Standards Review Form 01CS
S7. Unfunded Liabilities
Estimate the unfunded liability for postemployment benefits other than pensions (OPEB) based on an actuarial valuation, if required, or other method; identify or estimate the actuariallydetermined contribution (if available); and indicate how the obligation is funded (pay-as-you-go, amortized over a specific period, etc.).
Estimate the unfunded liability for self-insurance programs such as workers' compensation based on an actuarial valuation, if required, or other method; identify or estimate the requiredcontribution; and indicate how the obligation is funded (level of risk retained, funding approach, etc.).
S7A. Identification of the District's Estimated Unfunded Liability for Postemployment Benefits Other than Pensions (OPEB)
DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section except the budget year data on line 5b.
1. Does your district provide postemployment benefits other
than pensions (OPEB)? (If No, skip items 2-5) Yes
2. For the district's OPEB:a. Are they lifetime benefits? No
b. Do benefits continue past age 65? No
c. Describe any other characteristics of the district's OPEB program including eligibility criteria and amounts, if any, that retirees are required to contribute toward their own benefits:
Description needed here to tell about: eligibility criteria and any amounts retirees are required to contribute toward their own benefits.
3. a. Are OPEB financed on a pay-as-you-go, actuarial cost, or other method? Pay-as-you-go
b. Indicate any accumulated amounts earmarked for OPEB in a self-insurance or Self-Insurance Fund Governmental Fund governmental fund 0 0
4. OPEB Liabilitiesa. Total OPEB liability 1,478,459.00b. OPEB plan(s) fiduciary net position (if applicable) 0.00c. Total/Net OPEB liability (Line 4a minus Line 4b) 1,478,459.00d. Is total OPEB liability based on the district's estimate
or an actuarial valuation? Actuariale. If based on an actuarial valuation, indicate the date of the OPEB valuation July 2020
Budget Year
5. OPEB Contributions (2021-22)
1st Subsequent Year (2022-23)
2nd Subsequent Year (2023-24)
a. OPEB actuarially determined contribution (ADC), if available, per actuarial valuation or Alternative Measurement Method
b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (funds 01-70, objects 3701-3752) 58,000.00 58,000.00 58,000.00
c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) 113,331.00 125,610.00 129,936.00d. Number of retirees receiving OPEB benefits 6 6
Answer accordingly
UL 2
"PAY AS YOU GO" FUNDING OF RETIREE BENEFITS
From Actuarial Study
A
A
B
B
C
C
(TOL)
(NOL)
6
84
2021-22 July 1 BudgetGeneral Fund
School District Criteria and Standards Review Form 01CS
California Dept of EducationSACS Financial Reporting Software - 2020.1.0 File: cs-a (Rev 04/10/2020)
S7B. Identification of the District's Unfunded Liability for Self-Insurance Programs
DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section.
1. Does your district operate any self-insurance programs such as workers' compensation,employee health and welfare, or property and liability? (Do not include OPEB, which iscovered in Section S7A) (If No, skip items 2-4)
No
2. Describe each self-insurance program operated by the district, including details for each such as level of risk retained, funding approach, basis for valuation (district's estimate oractuarial), and date of the valuation:
3. Self-Insurance Liabilitiesa. Accrued liability for self-insurance programsb. Unfunded liability for self-insurance programs
Budget Year
4. Self-Insurance Contributions (2021-22)
1st Subsequent Year (2022-23)
2nd Subsequent Year (2023-24)
a. Required contribution (funding) for self-insurance programsb. Amount contributed (funded) for self-insurance programs
UL 3
If the district has a self-insured plan outside of RESIG this section must be completed.
85
CLASS SIZE PENALTIES: PLANNING AHEAD
BACKGROUND
The Education Code establishes specific individual class size limits and limits on district-wide average class size applicable to regular K-8 instructional programs. When these limits are exceeded, Education Code requires the Superintendent of Public Instruction to reduce the district’s LCFF apportionment for each student over the limit. Basically, this means that the penalty for exceeding the limit is a loss in all LCFF funding for each student over the limit. However, a district is allowed to apply for a waiver of the penalty through the State Board of Education (SBE).
The established limits per Education Code 41375 through 41378 are summarized below:
K Average class size not to exceed 31 students and no class larger than 33 students 1st – 3rd Average class size not to exceed 30 students and no class larger than 32 students 4th – 8th Average number of pupils per teacher not to exceed the greater of the statewide average
number of pupils per teacher in 1964 (29.9) or the district’s average number of pupils per teacher in 1964 (CSP-6).
If a district determines that class size penalties will apply in 2021-22, they can apply for a waiver to cover the next fiscal year. If a district recently incurred penalties for 2020-21 (based on the recent P-2 submission) but did not have a waiver, they can retroactively apply for a waiver. However, penalties will be assessed and apportionments reduced until the waiver process is completed and approved.
Cautionary note: Class Size Penalties (reported through the Attendance Principal Apportionment Data Collection Software) is different from K-3 Class Size Adjustment of 24. If a district is operating under a collectively bargained alternative to exceed 24, that agreement does not apply to Class Size Penalties.
WAIVER PREPARATION
When submitting a class size penalty request, the State Board of Education (SBE) will require the district to fully explain how they are addressing mitigating the impact of increased class sizes and specifically why LCFF revenue has not assisted in reducing the class sizes, and how it ties to the LCAP.
Additional information the SBE requires is set forth in Waiver Policy #14-01 (Kindergarten and Grades 1-3) and Waiver Policy #14-02 (Grades 4-8) which can be found on the SBE website, or contact your SCOE Advisor. Specifically, there are Evaluation Guidelines which require districts to provide certain documentation. A waiver request for grades K-3 must address 8 separate points and a waiver request for grades 4-8 must address 7 separate points.
CSP-1
WHO is NOT EXEMPT from Class Size Penalty calculations?
District with more than 100 ADA
Non charter schools
Non high school districts
If the junior high school is organized to include grade six
Who is EXEMPT from Class Size Penalty calculations?
Necessary small schools with less than 101 ADA
Special Day Classes
Charter Schools
If organized as a 7th & 8th middle school
86
WAIVER PREPARATION (continued)
CDE staff recommends districts hold off on submitting a class size penalty waiver for the new year until after the school year starts. The district is in a better position to determine if a class size penalty exists by September/October. There is plenty of time to gather the data necessary, complete a waiver request and have a hearing before P-2 or P-Annual. CDE also recommends that a district send a draft of their waiver request before they submit it. CDE staff can review it to be sure all the necessary paperwork and explanations are provided and addressed before the district submits it to SBE.
CLASS SIZE PENALTIES WAIVER
The State Board of Education (SBE) grants waivers of Class Size Penalties. The Kindergarten and Grades 1-3 class size penalty requires a Specific Waiver Request, and the Grades 4-8 class size penalty requires a General Waiver Request. The Specific Waiver Request requires that the collective bargaining units are consulted. The General Waiver Request requires local school board approval, that the collective bargaining units are consulted, and that their position is stated on the request. The General Waiver Request also requires a public hearing. The following are tips to get you started.
• Waiver instructions and on-line waiver requests are available on CDE’s website at www.cde.ca.gov/re/lr/wr(CSP-3).
• Submitting a waiver request is done entirely on-line. It is essential that you read all the information in theSubmit a Waiver Request section (CSP-5).
• To get into the on-line General Waiver and Specific Waiver, go into Waiver Request System. This takes you tothe log on. Click New Registration to set up (CSP-5). Then you will be able to go into the Waiver RequestSystem Menu to select the waiver you need.
Who Do You Call? Besides your SCOE Advisor, please contact the CDE Waiver Office. They can walk you through the entire process.
http://www.cde.ca.gov/re/lr/wr/index.asp Waivers
Help for local educational agencies in requesting a waiver from the California State Board of Education; provides flexibility to the California Education Code, Title 5Regulation, and the federal No Child Left Behind Act.
Waiver Process for the California State Board of Education
The purpose of a waiver is to provide flexibility in a school district or county office of education without undermining the basic intent of the law. The governing board of a school district or county office of education may request a waiver of parts of the California Education Code and regulations. The State Board of Education (SBE) may approve such waivers under the non waivable general waiver authority, sections 33050-33053. Some statutes are excluded from the general waiver authority.
Specific waivers are granted under the authority given to the SBE in various specific Education Code sections and are generally more limited in scope. The specific authority most commonly used is Education Code Section 56101 for students with disabilities In addition to school districts and county office governing boards, Special Education Local Plan Areas (SELPA's) may request this waiver for students with disabilities.
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Waiver for Reopening Schools
On July 17, 2020, the California Department of Public Health (CDPH) announced that a waiver of the state’s school reopening criteria may be available for elementary schools. This waiver is not within the jurisdiction of the California Department of Education or the State Board of Education, but will instead be considered by local public health officers, in consultation with CDPH.
For further information, please see the COVID-19 and Reopening In-Person Learning Framework for K-12 Schools in California, 2020-2021 School Year (PDF).
SB 328, Portantino. Pupil Attendance: School Start Time
• On October 13, 2019 Governor Newson signed SB 328 (Ch. 868, Statutes of 2019) into law. This law prohibitsmiddle schools from beginning no earlier than 8:00am, and high schools no earlier than 8:30am, except for zeroperiods The bill exempts rural school districts from its requirements.
• High schools and middle schools, including charter schools, must make this change beginning July 1, 2022 or thedate on which a school district’s or charter school’s respective collective bargaining agreement that is operativeon January 1, 2020, expires, whichever is later.
• The law adds Education Code (EC) 46148 to existing code. This EC Section cannot be waived by the State Boardof Education. For a complete list of EC sections that cannot be waived, please see the following link Somestatues are excluded from the general waiver authority.asp.
• Because the statute is not waivable by the SBE, CDE will return any request to waive EC 46148 to the localeducational agency submitting the waiver.
School Site Council Waivers
Pursuant to Assembly Bill (AB) 716 local educational agencies (LEAs) will no longer be required to seek the State Board of Education (SBE) approval for some of their school site councils to waive the composition requirements contained in Education Code (EC) 65000. The specific provisions for such permission are authorized in EC 65001 which allows:
• (a)Schools with a common site administration may operate a shared schoolsite council if the schoolsite has apupil population of less than 300.
• (b)Up to three schools with a combined pupil population of less than 1,000 may operate a shared schoolsitecouncil if the schools have at least one of the following characteristics:
• (1)A shared campus.
• (2)Geographic proximity to one another with similar pupil populations.
• (c)In the case of a shared schoolsite council, each elementary school shall have representation as indicated inparagraph (1) of subdivision (c) of Section 65000, and each secondary school shall have representation asindicated in paragraph (2) of subdivision (c) of Section 65000.
• (d)A school with a population of fewer than 300 pupils may operate a schoolsite council that has therepresentation of at least one member of each group identified in paragraph (1) of subdivision (c) of Section65000 as long as it maintains parity with the representation of the groups referenced in paragraph (2) ofsubdivision (c) of Section 65000, and the local governing board or body of the local educational agency hasobtained approval from its local bargaining unit, if applicable.
• (e)The state board may grant a waiver of any provision of this part to a school district or county office ofeducation. A school district governing board or county board of education, on behalf of a schoolsite council, mayrequest that the state board grant a waiver of any provision of this part.
• (f)The state board may adopt rules and regulations as necessary to implement the provisions of this part.
(Added by Stats. 2018, Ch. 471, Sec. 7. (AB 716) Effective January 1, 2019.)
If you have any additional questions about AB 716, please contact the Waiver Office 916-319-0824 CSP-3
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Out-of-State Use of Funds
Pursuant to Section 2 of Assembly Bill 341 (Chapter 40/Statutes of 2017), the prohibition for school districts to pay expenses of pupils participating in a field trip or excursion out of state will be removed effective January 1, 2018. Therefore any waiver after December 31, 2017, will not be necessary.
Transitional Kindergarten – Equity Length of Time Waivers
Due to the Budget Act of 2017 (AB 99) amended EC 37202, so it is no longer necessary for LEAs who have established an early primary program to have an approved State Board of Education equity length of time waiver on file.
Charter School – Chartering district must request General Waivers on your behalf:
California Education Code (EC) 33054 used to allow charter school to submit a general waiver request on their own behalf. However, effective January 7, 2007, that section of the EC was repealed.
This means that a charter school can no longer submit a general waiver request on its own behalf. Charter schools must have their chartering district submit the waiver request for the charter school. The general waiver request is available for review and all data elements must be completed.
A charter school may continue to directly submit only federal waivers of the Carl Perkins Act and a Specific Waiver of Instruction Time Penalties.
Submit a Waiver Request see CPS - 5 Information about the online waiver process to submit waivers to the State Board of Education. Information includes, Frequently Asked Questions, what data elements are required for submission, and sample Education Code strike-out language.
2021-2022 Waiver Calendar Calendar dates for the State Board of Education meetings. Waiver Contact Guide List of topics of waiver requests and the corresponding department staff with phone numbers. Waiver Reports For the years 2015 through 2019. Waiver Policies Here are the most current ones available. Waiver policies that used to reside on the State Board of Education's web site are now on this page. Waivers Received Waivers submitted to CDE on a weekly basis.
Contact the Waiver Office Mailing Address California Department of Education 1430 N Street, Suite 5602 Sacramento, CA 95814
Telephone Numbers Main Telephone Number: 916-319-0824 Fax Number: 916-319-0117 E-mail Addresses Waiver Office [email protected] Other Places to visit
CalEdFacts For more information on the State Board of Education, visit its Web site at: State Board of Education. Got a question regarding teaching credentials waivers? Go to the California Commission on Teacher Credentialing . Questions: Waiver Office | 916-319-0824
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http://www.cde.ca.gov/re/lr/wr/submit.asp
Submit a Waiver RequestInformation and frequently asked questions (FAQs) about the system to submit waivers to the State Board of Education. Information includes FAQs, which data elements are required for submission, and sample Education Code strike-out language.
Re-Opening School Waiver in Response to COVID-19
The California Department of Public Health (CDPH) announced that a waiver of the state's school reopening criteria may be available for elementary schools. However, this waiver is not within the jurisdiction of the California Department of Education or the State Board of Education, but will instead be considered by local public health officers, in consultation with CDPH. Therefore, the CDE does not maintain a list of schools/districts that have applied for re-opening school waivers.
Additionally, in consultation with the Local Public Health Officer and the State Public Health Officer, only the Superintendent or Head of School is allowed to submit the waiver request to the Local Public Health Officer.
For further information, contact the local Public Health Office or the CDPH. Also, please refer to COVID-19 and Reopening In-Person Learning Framework for K-12 Schools in California(PDF) from the CDPH.
• Frequently Asked QuestionsAnswers to the questions most commonly asked related to the Waiver Request System for waivers to the StateBoard of Education.
• Gather Data Elements for Completing General, Specific, or Federal WaiversData field definitions for general, specific, and federal waivers.
• Required Attachments for Some WaiversA list of required documents that must be included in the online waiver request.
• Education Code Strike-Out Language ExamplesSamples of Education Code strike-out language for some waivers.
• Waiver Request SystemLink to submit an online waiver.
For All General Waivers please provide the following with your waiver request:
• Documentation of evidence of the advisory council regarding the waiver request.
• Documentation of bargaining unit participation in the development of the waiver.
Questions: Waiver Office | [email protected] | 916-319-0824
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District Average Number of Pupils Enrolled per FTE Classroom Teacher in 1964
Grades 4 through 8
Alexander Valley 24.30 Bellevue 28.50 Bennett Valley 37.30 Cinnabar 26.00 Dunham 29.90 Forestville 32.80 Fort Ross 29.90 Gravenstein 30.80 Guerneville 28.80 Harmony 31.80 Horicon 29.90 Kashia 29.90 Kenwood 37.00 Liberty 20.30 Mark West 31.00 Monte Rio 23.70 Montgomery 29.90 Oak Grove 34.10 Old Adobe 34.40 Piner-Olivet 30.40 Rincon Valley 31.30 Roseland 30.10 Sebastopol 29.90 Twin Hills 30.00 Two Rock 23.00 Waugh 29.90 West Side 29.90 Wilmar 27.60 Wright 28.00 West Sonoma Co High ---- Cloverdale Unified 26.90 Cotati-Rohnert Park Unified 32.40 Geyserville Unified 29.30 Healdsburg Unified 33.20 Petaluma City Elementary 31.10 Santa Rosa Elementary 28.50 Sonoma Valley Unified 29.00 Windsor Unified 26.90
For use in calculating penalties in grades 4th through 8th. Penalties will be computed if a district’s current fiscal year
average number of pupils per teacher exceeds the greater of the statewide average number of pupils per teacher in
1964 (29.9) or the district’s average number of pupils per teacher in 1964 (Education Code Section 41376).
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Facilities
Restricted and Deferred Maintenance
Routine Restricted Maintenance Account (RRMA) ~ Fund 01, Resource 8150 Routine maintenance is the ongoing and major maintenance of school buildings and includes repairing, restoring, or renovating school property, including grounds, buildings, site improvements, building fixtures and service systems.
Criteria and Standards 7: Facilities Maintenance - Ongoing and Major Maintenance/Restricted Maintenance
Districts are required to deposit into the account a minimum amount equal to or greater than 3% of the total general fund expenditures and other financing uses for that fiscal year. Recent legislation has amended the definition of total general fund expenditures for the purpose of calculating RRMA contribution by excluding the following:
• Expenses coded to Resource 7690, On-Behalf Payments• Expenses of 1-time pandemic funding sources in Res. 3210, 3215, 3220, 5316, 7027 & 7420
Note: Criteria & Standards 7 refers to the budgeted contribution calculation but final compliance is measured against Unaudited Actual expenditures adjusted for the exceptions above.
The minimum contribution does not apply to districts that are exempt due to small size: High school district ADA < 301 Elementary school district ADA < 901 Unified school district ADA < 1201. Reference Education Code 17070.75
Remember that the Williams Act, the School Accountability Report Card (SARC) and Priority 1 – Basic Services of the Local Control and Accountability Plan (LCAP) require that facilitiesremain in good repair. “Good repair” is defined in Ed Code 17002 (d) (1), see the next page.
Deferred Maintenance ~ Fund 14 The Deferred Maintenance Fund is classified as a special revenue fund. Generally Accepted Accounting Principles (GAAP) requires that certain requirements be met in order to use this fund.
• A substantial portion of the funds inflows must be restricted or committed revenuesources and…
• Those revenues are expected to continue
CDE advises that LEAs using Fund 14 commit a portion of their LCFF revenues to Deferred Maintenance and account for the revenues in Fund 14 using Object 8091 (LCFF Transfers).
DR 01-0000-0-0000-0000-8091-000-0000 CR 14-0000-0-0000-0000-8091-000-0000
Budgeting considerations: Evaluate deferred maintenance needs and include deferred maintenance in the context of the entire budget.
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EDUCATION CODE -17002 (d)(1) (d) (1) “Good repair” means the facility is maintained in a manner that assures that it is clean, safe,and functional as determined pursuant to a school facility inspection and evaluation instrument developed by the Office of Public School Construction and approved by the board or a local evaluation instrument that meets the same criteria. Until the school facility inspection and evaluation instrument is approved by the board, “good repair” means the facility is maintained in a manner that assures that it is clean, safe, and functional as determined by the interim evaluation instrument developed by the Office of Public School Construction or a local evaluation instrument that meets the same criteria as the interim evaluation instrument. The school facility inspection and evaluation instrument and local evaluation instruments that meet the minimum criteria of this subdivision shall not require capital enhancements beyond the standards to which the facility was designed and constructed. In order to provide that school facilities are reviewed to be clean, safe, and functional, the school facility inspection and evaluation instrument and local evaluation instruments shall include at least the following criteria:
(A) Gas systems and pipes appear and smell safe, functional, and free of leaks. (B) Mechanical systems, including heating, ventilation, and air-conditioning systems, satisfy the following:
(i) Are functional and unobstructed. (ii) Appear to supply adequate amount of air to all classrooms, work spaces, & facilities. (iii) Maintain interior temperatures within normally acceptable ranges.
(C) Doors and windows are intact, functional, and open, close, and lock as designed, unless there is a valid reason they should not function as designed. (D) Fences and gates are intact, functional, and free of holes and other conditions that could present a safety hazard to pupils, staff, or others. Locks and other security hardware function as designed. (E) Interior surfaces, including walls, floors, and ceilings, are free of safety hazards from tears, holes, missing floor and ceiling tiles, torn carpet, water damage, or other cause. Ceiling tiles are intact. Surfaces display no evidence of mold or mildew. (F) Hazardous and flammable materials are stored properly. No evidence of peeling, chipping, or cracking paint is apparent. No indicators of mold, mildew, or asbestos exposure are evident. There is no apparent evidence of hazardous materials that may pose a threat to the health and safety of pupils or staff. (G) Structures, including posts, beams, supports for portable classrooms and ramps, and other structural building members appear intact, secure, and functional as designed. Ceilings and floors are not sloping or sagging beyond their intended design. There is no visible evidence of severe cracks, dry rot, mold, or damage that undermines structural components. (H) Fire sprinklers, fire extinguishers, emergency alarm systems, and all emergency equipment and systems appear to be functioning properly. Fire alarm pull stations are clearly visible. Fire extinguishers are current and placed in all required areas, including every classroom and assembly area. Emergency exits are clearly marked and unobstructed.
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(I) Electrical systems, components, and equipment, including switches, junction boxes, panels, wiring, outlets, and light fixtures, are securely enclosed, properly covered and guarded from pupil access, and appear to be working properly. (J) Lighting appears to be adequate and working properly. Lights do not flicker, dim, or malfunction, and there is no unusual hum or noise from light fixtures. Exterior lights onsite appear to be working properly. (K) No visible or odorous indicators of pest or vermin infestation are evident. (L) Interior and exterior drinking fountains are functional, accessible, and free of leaks. Drinking fountain water pressure is adequate. Fountain water is clear and without unusual taste or odor, and moss, mold, or excessive staining is not evident. (M) Restrooms and restroom fixtures satisfy the following:
(i) Are functional. (ii) Appear to be maintained and stocked with supplies regularly. (iii) Appear to be accessible to pupils during the school day. (iv) Appear to be in compliance with Section 35292.5.
(N) The sanitary sewer system controls odor as designed, displays no signs of stoppage, backup, or flooding, in the facilities or on school grounds, and appears to be functioning properly. (O) Roofs, gutters, roof drains, and downspouts appear to be functioning properly and are free of visible damage and evidence of disrepair when observed from the ground inside and outside the building. (P) The school grounds do not exhibit signs of drainage problems, such as visible evidence of flooded areas, eroded soil, water damage to asphalt playgrounds or parking areas, or clogged storm drain inlets. (Q) Playground equipment and exterior fixtures, seating, tables, and equipment are functional and free of significant cracks, trip hazards, holes, deterioration that affects functionality or safety, and other health and safety hazards. (R) School grounds, fields, walkways, and parking lot surfaces are free of significant cracks, trip hazards, holes, deterioration that affects functionality or safety, and other health and safety hazards. (S) Overall cleanliness of the school grounds, buildings, common areas, and individual rooms demonstrates that all areas appear to have been cleaned regularly and are free of accumulated refuse and unabated graffiti. Restrooms, drinking fountains, and food preparation or serving areas appear to have been cleaned each day that the school is in session.
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SIGNATURE AUTHORIZATION FORM
TO: Sonoma County Office of Education FROM: _________________________________________________________________ # ___________
(School District or Charter School)
FISCAL YEAR: ________/________ Complete this section for annual listings of authorized signatures or to add employees to the list.
This is an: ___ Annual Listing ___ Addition Indicate items the following persons are authorized to sign for:
A – Payroll Warrants B – AP Warrants Name (Type or Print) Signature Circle Items Authorized
________ A B ___ ________ A B ___ ________ A B ___________ A B ___________ A B ___ ________ A B ___ ________ A B ___ _________ A B
Note: Authorizations remain in effect for the entire fiscal year or until a request for change
or deletion is filed with External Fiscal Services.
Complete this section to delete authorized signatures.
The following person(s) should be deleted from the signature authorization list: Name ___________________________________________________________ Name ___________________________________________________________ Name ___________________________________________________________
DISTRICT SUPERINTENDENT DATE
PLEASE SEND ORIGINAL FORM TO: SCOE BUSINESS SERVICES ATTN: DIRECTOR EXTERNAL PAYROLL AND FINANCE
Permissible to send Payroll AV? ____YES ____NO
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