Form CASH Cash Flow

Shared by: HC121106182123

Tags

Stats

views:: 0
posted:: 11/6/2012
language:: Latin
pages:: 16

Public Domain

Document Sample

Page 1

October 26, 2012 Bulletin No. 13-029

TO: CHIEF BUSINESS OFFICIALS (K-12 & ROPS),
ACCOUNTING AND FISCAL DIRECTORS
San Bernardino County School Districts

SUBJECT: FIRST PERIOD INTERIM FINANCIAL REPORT – FY 2012-13

The reporting instructions and procedures for completing the First Period Interim Financial Report are as
follows. Please review this bulletin carefully and allow sufficient staff preparation time to meet your board
agenda deadlines and the state submission deadlines.

REPORT DEADLINE:

FIRST PERIOD: For the period ending October 31 -- must be approved by the Governing Board and
submitted to Business Advisory Services on or
before December 17 (or within 5 days of board
meeting) (EC 42130)

All of the required Interim Financial Reports and documentation must be submitted to the Governing Board
for certification and then transmitted to Business Advisory Services on or before the above-indicated date.
A checklist is included indicating the hard copy forms to be submitted. Additionally, the official DAT file
must be emailed to our office, attention: Jesus Holguin along with the hard copy forms. Please ensure that
the DAT file submitted matches the hard copy forms submitted to your Governing Board on the indicated
board meeting date.

Note: For districts filing a Qualified or Negative Certification, we no longer require the two additional
copies of the reports. Please contact your Business Advisory Services Advisor immediately if your district
is filing a Qualified or Negative Certification. Remember that districts must identify specific board
approved reductions pursuant to the resolutions provided with the Adopted Budget to meet required
state reserves or file a Qualified or Negative Interim Certification.

CERTIFICATIONS (EC 42131 (a) (1)):

1) A Positive Certification shall be assigned for those LEAs that WILL MEET their financial
obligations for the current and two subsequent fiscal years (meets state minimum reserve levels in all
years).
2) A Qualified Certification shall be assigned for those LEAs that MAY NOT MEET their financial
obligations for the current or two subsequent fiscal years (not meeting reserves in one year).
3) A Negative Certification shall be assigned for those LEAs that WILL BE UNABLE TO MEET their
financial obligations for the remainder of the current or subsequent fiscal year based upon current
_____________________________________________________________________________________
Business Services Division ▪ Business Advisory Services ▪ Cynna Hinkle, Director
760 East Brier Drive ▪ San Bernardino, CA 92408 ▪ (909) 386-9676 ▪ FAX (909) 386-9690 ▪ http://www.sbcss.k12.ca.us
Page 2

projections (not meeting reserves in current year or not maintaining a positive cash balance in the
current or first subsequent year).

STATE SOFTWARE: To complete the First Interim Financial Reports, districts will use the same SACS
software SACS2012ALL used for the Unaudited Actuals for 2010-11.

Districts must once again import their Adopted Budget Official DAT file (located in your SACS2012 folder
under the Official folder) into the SACS2012ALL Interim Reporting software. This process will import in
the Criteria and Standards information from the Adopted Budget in the applicable sections. If you begin
completion of the Criteria and Standards for interims and do not see this information, you may want to
check that this process was completed.

Attached are instructions on creating and extracting the SACS Interim Report Extract File from the financial
system for use in completing the First Interim Financial Report (Attachments C-1 and C-2).

NOTE: DISTRICTS SHOULD RUN A SACS EXTRACT AND IMPORT DATA EARLY IN
OCTOBER IN ORDER TO HAVE TIME TO CORRECT ANY TRC ERRORS
ASSOCIATED WITH THE BOARD APPROVED BUDGET DATA OR ACTUALS TO
DATE DATA. CORRECTIONS MADE AFTER THE INTERIM REPORT CUTOFF
DATE OF OCTOBER 31 WILL NOT BE PICKED UP AND TRC ERRORS WILL
CONTINUE TO EXIST IN YOUR FINAL REPORT REQUIRING EXPLANATIONS. RUN
EARLY AND RUN OFTEN!!!

CASH FLOWS: ALL Districts must submit a Form CASH for the General Fund that includes actual
activity by month through October 31, 2012, projects monthly activity through June 30, 2013, and includes
anticipated accruals that will be set up at the end of the 2012-13 fiscal year. The form should reconcile to
monthly and year-end estimated totals for revenues, expenditures, prior year transactions, and fund balance
(when the projected accruals are considered) in the financial system. Additionally, districts utilizing inter-
fund borrowing MUST submit cash flows for EACH fund it is borrowing from to substantiate that cash will
be available to meet anticipated expenditures in those funds. If cash flows for other funds are not submitted,
our office will be following up with the district.

MULTI-YEAR PROJECTIONS AND ASSUMPTIONS: ALL Districts must submit Form MYP which
presents the multiyear financial projection showing the current fiscal year and the two subsequent fiscal
years (i.e. 2012-13 through 2014-15). Districts with debt ratios over 25% at Adopted Budget must also
submit MYP-O for funds used to repay non-voter approved debt obligations. Documentation of
assumptions used for the MYP is also required. Districts should carefully complete the Interim Review
Questions to meet this requirement. This document will be distributed by email at a later date.

 These questions have been developed to clarify the assumptions upon which the District's
projections for the current and subsequent two years are based. If your district submits a similarly
detailed format to your board for review with the projections, this may be substituted in place of the
Interim Review Questions, however all relevant details must be included. The Interim Review
Questions need to be answered in full or the district’s advisor will call or email for the answers.

Please submit all documents/correspondence submitted to your board as part of the interim review
process. This includes PowerPoint slides. This will assist us in validating your projections. Also, please
include a copy of your detailed revenue limit projections for the two subsequent fiscal years that
reconcile back to the Form MYP with your assumptions.

_____________________________________________________________________________________
Business Services Division ▪ Business Advisory Services ▪ Cynna Hinkle, Director
760 East Brier Drive ▪ San Bernardino, CA 92408 ▪ (909) 386-9676 ▪ FAX (909) 386-9690 ▪ http://www.sbcss.k12.ca.us
Page 3

If you would like our assistance with the calculation of the current and future years revenue limit for use in
the multiyear financial projections, please contact Patty Trevino in our office and complete an estimated
Data Collection Schedule to provide us with the necessary elements such as ADA, UI, PERS reduction, etc.

INTERIM REPORT SUBMISSION CHECKLIST: Our office has provided you with a checklist to
ensure all appropriate certifications, reports, completed attachments, and other documentation are submitted
to us within the above stated timelines. Adherence to this checklist will save both district and county staff
time searching for missing documents. This document will be distributed by email at a later date. Please
send a copy of this completed checklist with the listed items WITHIN FIVE DAYS of your board
taking action on the Interim Report or no later than December 15, 2012 to Business Advisory
Services, attention: Frecia Sicilia.

If you have any questions concerning the completion of the First Interim Financial Report and additional
documentation, please contact your designated Business Services Advisor.

Sincerely,

GARY S. THOMAS, Ed.D.
County Superintendent of Schools

Signed by
Cynna Hinkle, Director
Business Advisory Services

ATTACHMENTS:

A Data Processing Sequence
B Instructions for Completing First Period Interim Financial Report
C-1, C-2 SACS Interim Reporting Extract Programs

J:\Bulletin\2012-13\13-029 First Period Interim Report.docx

Data Processing Sequence
2012-13 Interim Reports
All data input into the SACS software, either through the import process or manual entry, are stored in a
database, enabling the software to extract directly from the database into each applicable form. General
ledger and supplemental data are extracted into the fund, supplemental, and criteria and standards
forms, where applicable, limiting the amount of manual input required to complete the forms.

Below is the recommended sequence for completing Interim reports within the SACS software.
Following this sequence will help reduce data entry and help prevent errors simply because certain data
have not yet been imported, entered, and/or verified.

 Preferences—Select the LEA and the applicable reporting period.

 Import Budget Period Data—To enable extraction of 2012-13 budget period data into the First
Interim period Criteria and Standards Review form, the exported (preferably official export)
budget adoption DAT file from the SACS2012 software must be imported into the
SACS2012ALL software. (The budget software official export default directory is
C:\SACS2012\Official. The correct DAT file contains your district’s 7-digit CDS number, seven
zeros and ends with BS1). If the file was officially exported from SACS2012, it can be officially
imported into SACS2012ALL, bypassing the import recalculation process. Contact our office for
a copy of your submitted Adopted Budget DAT file if you have trouble locating or have upgraded
your computer recently. Those with conditional approvals in July can use their original DAT
file not the dual budget DAT file because the July budget is what was rolled into the financial
system. Districts that received a July disapproval will use the September 8th revised adopted
budget that was rolled into the financial system as approved.

 If the Official Unaudited Actuals were not completed using the SACS2012ALL software on your
computer—Import Unaudited Actuals Period Data to enable extraction of 2011-12 unaudited
actuals period data into the Criteria and Standards Review form. The exported (preferably official
export) unaudited actuals DAT file from the SACS2012ALL software must be imported into the
SACS2012ALL software on the computer where the interim reports will be completed. (The
unaudited actuals official export default directory is C:\SACS2012ALL\Official.) If the file was
officially exported, it can be officially imported, bypassing the import recalculation process. The
correct DAT file for the Unaudited Actuals contains your district’s 7 digit CDS number, seven
zeros and ends with A. This step is ONLY required if you use a different computer to complete
the Unaudited Actuals versus the Interim Financial Reports. Districts may submit their TRC
report in “Exceptions Only” format.

 Run a SACS Interim Report Extract and transfer that file data to your C drive (instructions on
extract processes attached). Import in the extract file which contains: Original Adopted Budget,
Board Approved Operating Budget (Working Budget-includes Budget transfers posted since
Adopted Budget), Actuals to Date, and Projected Year Total (Working Budget PLUS any Budget
Transfers in PENDED status or Posted after the interim report cut off dates) data from the LEA
accounting system using the specified reporting dates. See specific instructions in the attached
documents. If you have a charter school in Funds 07 through 09, be sure to exclude those funds on
your SACS extract.

 Supplemental Forms—Complete, save, and print supplemental forms AI, RLI, MYPI, and CASH.

 TRC-Import, TRC-General Ledger, and TRC-Supplemental—Run the TRC-Import and
TRC-General Ledger modules for each of the four types of interim data to validate SACS codes
and combinations of codes in the imported/input general ledger data. Run the TRC-Supplemental
module to compare revenue limit general ledger data and Form AI to Form RLI. Fatal exceptions
Attachment A Page 2

must be corrected; warning exceptions must be corrected or, if the data are correct, must be
explained; informational exceptions should be corrected or, if the data are correct, an explanation
is optional but encouraged. HINT: Run report with EXCEPTIONS ONLY to find potential
problem areas while developing report. You may also submit the TRC showing Exception only
report is clear of errors.

 General Ledger Data Corrections—Make general ledger data corrections, as necessary, in the LEA
accounting system (FIN or MIS user systems), then re-import the applicable fund(s).

 Re-run the TRC-Import and TRC-General Ledger modules to verify changes. Don’t forget to re-
open the Fund 01 with each new download and Save the updated data.

 Components of Ending Fund Balance—Within the Components of Ending Fund Balance screen,
enter or revise applicable components of ending fund balance, by resource. Re-run the
TRC-Import and TRC-General Ledger modules to verify changes.

 Our office would like districts to maintain the components of ending fund balance
reserves within the financial system, so make sure that BT’s are also processed to reflect
any reserves identified by changes in the Components of Ending Fund Balance screen.

 Fund Forms—When the general ledger data are finalized (including the components of ending
fund balance), open, review, save, and print the applicable fund forms.

NOTE: Form 01I must be saved for the data to extract into the Multiyear Projections
(Form MYPI) and Criteria and Standards Review (Form 01CSI) forms. Also
note that Funds 07 through 09 should not be imported unless your district is
maintaining the Charter School Fund information as part of the district
reporting processes.

 Supplemental Forms (as applicable)—Complete, save, and print supplemental forms.

 Multiyear Projections and Criteria and Standards Review Forms—Complete, save, and print the
Multiyear Projections form (Form MYPI), and then the Criteria and Standards Review form (Form
01CSI).

NOTE: Form MYPI must be saved for the data to be extracted into the Criteria and
Standards Review form (Form 01CSI).

 Form CI—Interim Report Certification. Review the Criteria and Standards Review Summary
for any areas of potential concern for fiscal solvency.

 Table of Contents—Print the Table of Contents to ensure all applicable forms are completed. In
addition, all fund, supplemental, and criteria and standards forms can be printed from the Table of
Contents window.

 TRC-Export Validation—Run the TRC-Export Validation module, which checks for required
forms, forms that have unbalanced or incomplete data, and forms that need to be opened and saved
due to general ledger and/or supplemental data changes (dependencies).

 Export—Export data using the Official option for submission to the reviewing agency/COE
(SBCSS).
Attachment B
Attachment A
INSTRUCTIONS FOR COMPLETING THE FIRST PERIOD INTERIM
FINANCIAL REPORT

Required Documentation
The Interim Financial Report documentation to be submitted and certified by the Governing Board and
transmitted to Business Advisory Services consists of the following:

 Form CI – District Certification of Interim Report (must contain original signatures of the Board
President and District Superintendent or designee). This form contains the Met/NOT Met and Yes/NO
responses from the Criteria and Standards (C&S). This form needs to be signed by the Board President
and District Superintendent AFTER the C&S data has been brought forward onto the Certification page.

 Form AI – Average Daily Attendance Detail (these are ADA figures and not dollars):

 The first column (A) reflects your original Adopted Budget Revenue Limit ADA and is brought
over to this form during the import of the Adopted Budget DAT file into this software.
 The second column (B) will require you to input any updated ADA data used for any budget
transfers made to the revenue limit calculations since the Adopted Budget and posted in your
current operating budget.
 The third column (C) reflects your current projected P-2 ADA that you expect to report on this
year’s P-2 Attendance reports. For declining ADA districts, this is your actual ADA (seat time) for
this fiscal year and NOT your prior year revenue limit guarantee ADA.
 The fourth column (D) should reflect the ADA the district is using to compute the revenue limit
projections for the current year. For non-declining districts, this is the same ADA as in Column C.
For declining ADA districts, this column (D) is where you will enter your prior year guarantee
ADA, as this is the ADA used in your revenue limit projections.
 NOTE: Check with your advisor or Patty Trevino if unsure what ADA to use.

 Form O1I – General Fund Summary (Must be system generated using 1st period dates 7/1/2012-
10/31/2012 and imported into the SACS2012ALL software for processing). DO NOT modify these
dates due to pending budget transfers.
 Total Restricted/Unrestricted
 Restricted Amounts
 Unrestricted Amounts

Include accruals -- Col. D should include income to be received and expenditures to be paid after
June 30, 2012, which are applicable to the 2012-13 fiscal year.

 Other Funds – The software will automatically extract and bring into the SACS software all district
funds, including detailed object codes. We are asking districts to submit the Other District Funds to
us in the same manner as Fund 01I. Please carefully review these other fund forms to ensure that you
are still reflecting a positive ending fund balance for all funds, especially after the UA rolls of actual
ending balances from 2011-12. Do not forget to manually update your Cafeteria and CFD
accounts/funds IN THE FINANCIAL SYSTEM (Using Journal Entries (JEs)-this can be done
after the interim cutoff dates, just be sure to back date these JEs so they are picked up in the
Actuals to Date column), so that updated budget and actual balances will roll into the fund
forms and reflect year to date financial activity and budgetary updates.
Attachment B Page 2

 Form RLI – Revenue Limit Summary. Please provide a copy of your county or district
spreadsheet that reconciles to the Form RLI. Districts can contact Business Advisory Services, Patty
Trevino, for assistance with an updated revenue limit calculation using current district projections for UI,
PERS Reduction, ADA, etc. The final amount provided on this form must reconcile back to the state aid
revenues projected in object code 8011. Districts can also download the Revenue Limit software from
the CDE website http://www.cde.ca.gov/fg/sf/rl/ which uses your Attendance software data to assist in
computing your revenue limit. This calculation will provide you with the Data ID numbers currently
listed on Form RLI. Remember that the BTSA/Meals for Needy adjustment is a per-ADA add-on to
the base RL.
 TRC – Technical Review Checklist (Board Approved Operating Budget, Projected Totals, and
Actuals to Date only). Please run a download prior to October 31 and run a TRC as ALL fatal
errors must be corrected prior to submission of the Interim Reports to our office. All warning
errors must have full explanations on why any errors are not being corrected at this time. Districts
should make a concerted effort to correct warning errors listed on the Interim Report TRC in a timely
manner, as this will save you time at the end of the fiscal year when you are trying to close the books.
CDE requires that all WARNING errors that can be corrected MUST be corrected. The typical warnings
that cannot be corrected are the prior year accrual adjustments. PLEASE NOTE: Abatements for
lost/damaged textbooks or library books CANNOT exceed the amounts actually expended for
replacements in the current fiscal year. Any abatement exceeding expenditures should be
reclassified as local revenues. If the warning is due to an error corrected prior to the Interim
Report cutoff dates (10/31 and 1/31), please indicate the date and batch number correcting the
error in your explanation. If a FATAL error, please include a written note on the TRC document
including the batch number and date corrected. Please try to run this report EARLY, prior to the
Interim Report cutoff dates to ensure that all errors are corrected in a timely manner.
 Form CASH – Cash Flow. Actual and projected amounts for the total combined General Fund.
Districts must reconcile the monthly cash balances listed through October 2012 (First Interim) or January
2013 (Second Interim) on this form to the monthly FCR290 reports for Object 9110. The FCR290 can
be run using monthly date ranges to pull the required data month by month. Remaining months should
be projected based on anticipated receipt of actual revenues and payment of actual expenditures, not just
an equal amount distributed for each remaining month. Keep in mind the state funding deferrals for
state aid, TIIG, etc. and distributions of property tax revenues in key months only. Also, be sure to
utilize the updated state apportionment schedules, which have changed the distributions for the
principal apportionment and TIER III programs. Don’t forget to include Constitutional Advances
and TRANS in the months received and expected to repay. Additionally, districts utilizing inter-fund
borrowing MUST submit cash flows for EACH fund it is borrowing from to substantiate that cash will
be available to meet anticipated expenditures in those funds. If cash flows for other funds are not
submitted, our office will be following up with the district.

♦ State Criteria and Standards Form 01CSI. This section is similar to the Adopted Budget, and in some
areas, only refers to unrestricted data for revenues/expenditures and deficit spending, so make sure your
explanations reflect only this data. For most sections, the data is being pulled in automatically from the
Supplemental forms, the 2011-12 Unaudited Actuals, and the imported 2012-13 Adopted Budget DAT
file. Each section compares the data to historical trends or state variance levels and determines a “Met”
or “Not Met” status or a “Yes” or “No” status. For each “Not Met” or “No” status, the district must
provide a written explanation of why it is not meeting that particular standard or variance level. Please
be complete and succinct in your explanations. The TRC will indicate a warning error if you have not
completed each section requiring an explanation of a “Not Met” or “No” status. Keep in mind that this
data is also being pulled forward onto your board certification page, so the district’s board may ask you
for more detailed explanations.
Attachment B Page 3

The last sections of the C&S include manual input by the district for changes in multiyear debt
commitments, post retirement and self-insured benefit disclosures, and collective bargaining agreement
status updates. Completing these sections does not take the place of providing the AB2197 debt
disclosures or the AB1200 collective bargaining disclosures. These public disclosures are in addition to
this information in the C&S. Completing these sections does not take the place of providing AB2197
Debt disclosures or AB1200 collective bargaining disclosures. These public disclosures are in addition to
these updates in the C&S. Please do not forget to complete these manual input sections in full.

Completing the Form O1I Summary Revenues, Expenditures, and Changes in Fund Balance

Column A Must reflect the Final Budget adopted by the Board and submitted to our office:
July 1 – Single Budget Adoption
Column B Must reflect the "latest" Board-approved operating budget and the Unaudited Actuals
adjustment to the 2012-13 Adopted Beginning Balance in Object 9791 and any required
Audit Adjustments in Object 9793 or restatements in Object 9795. Generally, audit
adjustments will not be known until the Second Interim Reporting Period. Budget transfers
processed prior to October 31, 2012 will reflect in this column. Pending budget
transfers posted after October 31, 2012 will be reflected in Column D. DO NOT
change the cutoff reporting date to pick up transfers made after 10/31 or 1/31. Our
office is required to validate the data presented as of state defined reporting periods.
NOTE: Column B must agree with the revised budget shown on the FCR-290
generated from the system as of the closing date of the reporting period.
Column C Must reflect actual revenues received and expenditures paid as of the end of the reporting
period, 7/1 - 10/31/2012.
NOTE: Column C must agree with the data on the FCR-290 generated from the
system as of the closing date of the reporting period, October 31, 2012.
Column D District-projected "Totals" for the fiscal year.
NOTE: Column D represents projections of all anticipated revenues and
expenditures applicable to 2012-13. Amounts reflected in Column D represent the
effect on the district’s operating budget for budget transfers POSTED or in PENDED
status after the interim report cutoff date of October or January 31.
Column E Difference between Column B and Column D-will calculate automatically and should
reconcile to budget transfers posted after 10/31 or pended at the time of report extraction.
Column F Percentage Difference (Column E divided by Column B)-will calculate automatically.

Required Documentation for Multi-year Financial Projections

 Form MYPI – Multi-Year Projections. Covering 2012-13 through 2014-15 and indicating percent and
amount of unrestricted reserves available in the ending fund balance for state reserve requirement.
Please ensure that the Restricted tab has either a positive or zero ending fund balance and that all
restricted reserves such as Revolving Cash and Stores are adjusted out of the available
unrestricted ending balance prior to determining whether your district has met its state minimum
reserve requirements. Also check for funds utilized from Fund 17 for accuracy and fund
availability.

 Please ensure that you have carefully reviewed the ADA data being reported on Line A.1.b
Unrestricted to ensure that it includes your current year ADA for growth districts and the prior year
guarantee ADA for declining districts, along with including current year ADA for county schools
programs, community day school, and NPS programs. Also, ensure that the ADA reported on
Attachment B Page 4

Line F.2 (Combined) reflects the P-2 ADA the district projects to report on the attendance reports
in each fiscal year, which does NOT include county ADA or prior year guarantee ADA.

If your district uses another MYP spreadsheet to develop the data for Form MYPI, please submit that
information to our office as a hard copy or email the spreadsheet to your designated business services
advisor in advance. This may help answer questions that may arise during our review process and avoid
unnecessary phone calls to your office. Also, please include any spreadsheets used to determine your
revenue limit calculations in the Form MYPI, including any received from Patty Trevino in our office.

 Interim Review Questions. Please answer all questions, even if the question is addressed in the Criteria
and Standards. This includes anticipated changes to ADA, enrollment, step/column adjustments,
growth/loss in positions, etc. (see Attachment D for details). Please carefully review all ADA projections
for each fiscal year if in declining ADA status, as you will have different ADA to report for revenue limit
projections (prior year guarantee plus some current year ADA for County programs, NPS, and
Community Day) versus attendance comparisons to enrollment which are always current year and do not
include County ADA.

If the COLAs are included in future years, districts should set aside additional board-designated reserves
or develop and provide board-approved contingency plans that reduce expenditures associated with those
revenue increases should they not materialize as anticipated. Please see the latest School Services of
California dartboard for rates and other information. Also, ensure that Federal ARRA and Education
Jobs funds are not included as ongoing federal revenues and remove any associated expenditures or
increase contributions due to loss of ongoing ARRA funds in future years as applicable.

Other Funds

 Forms 011I through 73I (as applicable, including Accounts) must be extracted to reflect cash activity
to date and current operating and projected district budgets. The software will automatically pull in and
summarize the detail for all district funds. Please carefully review this data, as some fund balances may
have reduced significantly based on how your 2011-12 Unaudited Actuals ended compared with your
estimated beginning balances used with the Adopted Budget. Our office requires districts to complete all
applicable funds and accounts with the First Interim Report Period to ensure all funds have been balanced
after the beginning balance rolls were performed. This includes the Cafeteria (Fund 93) and CFD
Accounts (Funds 48, 49, 52) as well, so data must be updated to reflect current operations and actuals to
date for this time period. This will require your staff to enter and update these accounts using journal
entries to reflect current actuals to date. These entries can be backdated to the interim cutoff dates.

 Form MYPO – Multiyear projections for Other District Funds. This is an optional form, UNLESS
our office has requested that the district provide this level of detail. This level of detail is critical in
ensuring that multiyear debt obligations are anticipated in the future multiyear financial projections for all
district funds tied to the debt obligations. If your Adopted Budget response letter from our office
indicated debt obligations were in excess of 25% of General Fund expenses, please provide a Form
MYPO for all funds obligated for debt repayment showing additional reserves are board designated for
future years.

Miscellaneous Tips
 Enter financial data in whole dollars

 Enter ADA rounded to nearest whole number (if not specified)
Attachment B Page 5

 Check ADA reported in the Form MYPI carefully to ensure that you correctly reported the future years
revenue limit ADA for declining ADA districts. This ADA should be the greater of the prior year P-2
ADA or the current year P-2 ADA for the regular day classes (not CDS, NPS, or County) and then add in
the current year County ADA, plus current year CDS ADA, NPS, and extended year ADA. This ADA
for each fiscal year is reported on the Unrestricted Form MYPI on line A.1.b.
 Check ADA reported in the Form MYPI carefully for the current year ADA on Line F.2 (Combined).
This data is pulled into Criterion #3 on the C&S, which compares current year attendance to current year
enrollment. This ADA is the P-2 ADA reported on the attendance reports for each fiscal year and DOES
NOT include County ADA. This ADA determines your attendance ratio in the C&S, so it needs to
compare students from the same fiscal year. DO NOT USE PRIOR YEAR ADA in this section.

 Only amounts representing a "negative value" should be bracketed.

 Carry all percentages to one decimal place (unless otherwise indicated on review form).

 Budget transfers reflecting the projected 2012-13 budget data in Column D of the Form 01I should be
processed by the District prior to obtaining a final download to the SACS software. Budget Transfers in
“Pended” status and not yet posted will still be picked up in column D.
 Districts should not report any negative ending fund balances on the Restricted portion of the MYP. If a
negative ending fund balance is calculated in any subsequent fiscal year, the district will need to show an
additional contribution from the unrestricted general fund recognizing this encroachment. Be sure to
reflect this additional contribution on both the unrestricted form as a negative contribution and the
restricted forms as a positive contribution. The total combined contributions should be zero.
 Districts should ensure contributions from Unrestricted to Restricted Funds on the MYP are balanced to
zero on the Combined MYP page. Sometimes adjustments are made to the Restricted Fund when
balances are negative and this adjustment is not reflected on the Unrestricted Fund page.

 If the MYP indicates an unbalanced condition on the revenue limit section, districts need to adjust the
revenue limit components to balance, DO NOT JUST WHITE OUT THE ERROR MESSAGE. In the
future years, please be careful about what is reported on each line. Each line of the MYP Revenue limit
compares to a line of Form RLI that should be updated in each fiscal year. Not all lines receive an annual
COLA adjustment. If you need assistance, please call your Business Services Advisor.

 Complete Attachment E Interim Report Submission Checklist and include copy with required forms,
attachments, certifications, and documentation submitted to the County office.

 Ensure Board meeting is held prior to December 15th and forms submission sent to county no later than
December 17th or five days after board hearing date whichever is sooner. If board meeting is scheduled
to occur within a few days of the December 17th date, submit all documents with a cover letter indicating
signed certification page will be submitted immediately after the board hearing date and district will
notify county of any changes to previously submitted documents. This will allow county office staff
sufficient review time, due to the holidays and furlough days, to meet our deadline of January 15th, 2013
to notify all districts of our review of the submitted documentation.
Attachment C-1

SACS INTERIM REPORTING EXTRACT FILE USING DOWNLD

The following instructions will assist the user in downloading the data file created by the SACS
Interim Reporting Extract Program (SRININ) from the HP3000 to a PC disk drive using the
Reflections Download to P.C. Program (DOWNLD). The data file may then be imported to the
California Department of Education's State Account Code Standardization (SACS2012ALL)
Reporting Software.

INSTRUCTIONS:
1. Log onto the Financial System (FIN or MIS systems). Access the SACS Interim Reporting
Extract Program (SRININ).

2. Define the extract parameters (Dates: 07012012-10312012 for 1ST Interim; 07012012-
01312013 for 2nd Interim) and stream the SRS120XX job. Your specific job will replace the
XX with your district's number. Be sure to use your correct CDS number, as the state SACS
software will validate the information upon import.

3. You may monitor the status of your job by typing a 'JB' at any menu, then typing a '1' to show
your job in relationship to all job running or you may also type a '3' to show the status of your
jobs only. Type an “E” to return to the system menu.

4. Access the Reflections Download to P.C. Program (DOWNLD). Type: DOWNLD next to
Appl:______ on upper right side of menu screen. The program will prompt you with the
following questions. Note: Be sure to only use the inside enter key in this program. Sample
responses, noted with an  , have been included to assist you in understanding the process.
The example district used is '49'.

a. Identify the disk drive where you would like your extract file to be copied to:

A = customary top disk drive on your P.C.
B = customary bottom disk drive on your P.C.
C = customary hard disk drive on your P.C.

b. Local File Name? (EX: \SACS2012ALL\SRS12049.1ST)

Identify the existing directory, if applicable, the name you would like to call
the file and the file extension.
From the example above: SACS2012ALL = Directory name (Must exist on
drive). The SACS directory name will change with
each new release.
SRS12049 = File Name (No more than 8 characters).
The Interim file name is SRS120XX
TXT = File extension (No more than 3 characters).
You may use any extension you wish. Make it
something meaningful to you and easy to spot in the
SACS software browse window (i.e. 1ST for 1st
Interim) some districts use dates to identify multiple
downloads.
Attachment C-1 Page 2

 \SACS2012ALL\SRS12049.1ST (Sample: means 1ST INTERIM)

c. Host File Name? (EX: SRS120XX)

Identify the extract file found created from the SACS Interim Reporting
Extract (SRININ). The file will be in your group.

 SRS12049

d. Verify the above information is correct (Y/N)

Indicate whether or not what your response to the above questions is correct
or not by typing a 'Y' for Yes or an 'N' for No.

If 'N' is entered, the program will take you back to Step a. for re-entry of the
data.

If 'Y' is entered, the Reflections File Transfer screen will appear displaying
the transfer process.

 Successful File Transfer' will appear if everything transferred correctly.

If file transfer is not successful, the following message will appear: 'File
Transfer Failed'

e. Press 'Y' to transfer more. . . 'E' to exit.

Additional extract files may be transferred by following steps a through e.
Attachment C-2

DOWNLOAD SACS REPORTING EXTRACT FILE USING FILE TRANSFER PROCESS

The following instructions will assist the user in transferring the data file created by the SACS
Interim Reporting Extract Program (SRININ) from the HP3000 to a PC disk drive using the
Windows File Transfer Process. This method uses the File Transfer utility program located in the
Reflections menu.

INSTRUCTIONS

1. Log on to the Financial System. Access the SACS Interim Reporting Extract (SRININ).

2. Define the extract parameters as appropriate and stream the SRS120 (interim report) job
to create the SRS120XX file. Your specific job will replace the XX with your logon
district’s number.

3. You may monitor the status of your job by typing a ‘JB’ at any menu, then typing a ‘3’ to
show the status of your jobs only. When your job has completed running and disappears
from this screen, type an ‘E’ to return to the system menu. NOTE: nothing will go to your
print queue.

4. Access the File Transfer utility program at any 2-field system menu by typing ‘FT’ and
hit “Enter”.

49 11
Attachment C-2 Page 2

The screen below will appear notifying you that the file transfer utility program is now
accessible.

Click on “File” in the Reflections menu bar, and then click on “Transfer” or click the File
Transfer Icon.
Attachment C-2 Page 3

The File Transfer Window will appear as shown below:

The first time the File Transfer process is used, some defaults need to be set. In the middle of
the screen is a box labeled “If File Exists”. Verify that this is set to the option “Ask User”. See
note below for a different option. When the option is set to “Ask User”, a default will be set to
prompt each time a file is being transferred with a file name that already exists. The program
will prompt to purge the previous file ‘Yes’ or ‘No’. If user chooses ‘Y’es, the file will be
transferred and the previous file will be overlaid. If the user chooses ‘N’o, Don’t Overwrite, and
then the transfer process will be cancelled. File names must be unique. Previous transfer tips
mention using a 3-character extension that helps identify what the file contains. Examples might
be .1ST for First Interim, .2ND for Second Interim, etc.

NOTE: The box labeled “If File Exists” may also be set to “Purge” at your option. If the default
of Purge is selected, you will not be prompted to select if you wish the prior file purged or not.
As part of the transfer process, the prior file with the same name will be purged and the new file
will overwrite it.

The second default that needs to be set is the Record size. Click on Setup, and then click on the
‘WRQ’ tab. The Record size field is near the bottom on the left side. If not defaulted to 133,
change the Record size to 133.

Click on “Show Host Files” on the right-hand side of screen. An “Establishing Host
Connection” message box will appear. Once the connection to the HP3000 has been established,
a list of print files will appear in the upper, right-hand side of the screen. You will see the print
files of any reports that are currently sitting in your print queue, plus the SACS extract file just
completed in steps 1-3 above.
Attachment C-2 Page 4

SACS2012ALL

1. Click on the print file that you want to transfer and it will automatically appear in the “host
file name” box. 2. Determine what drive and directory you want to transfer your file to
(standard Windows scrolling features are available in the ‘Local directories’ box).
(Suggestion: saving SACS Extract files to the SACS directory “C:\SACS2012ALL” will
store the file in the SACS directory that will automatically appear when you open the SACS
Import browse window). NOTE: The directory name will change with each SACS
release version. Enter a file name in the “Local File Name” box. As stated above, any 3-
character extension will be accepted. 4. Click on the “Transfer” button pointing to the Local
File Name. If the file name already exists, a message box will appear asking if you wish to
overwrite that file. If you wish to layover any existing file with new data, click on overwrite.
Some suggestions for file saving are mentioned above.

The Transfer box will appear with the red bar flashing across as the file is transferred to your PC.
When the process is completed, click on Close to close the Windows File Transfer window, then
type the word ‘EXIT’ in the Reflections FT window and press the inside Enter to return to the
menu.

Your file transfer is now completed and you may now switch to the SACS2012ALL software
and proceed with the import.