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How to Fix Aid Payment Reconciliation Errors within SAFR

Instructions

Issue

The district has reported federal and state aid revenue paid by DPI that does not reconcile to the DPI aid register. Federal and state aid revenue reported by the district less any ending receivables plus any beginning receivables should agree to the payments reported on the DPI aid register.

Solution

Please review the following instructions for correcting the aids register error.

Step #1

First, print out both the current fiscal year and next fiscal year DPI aid registers for your district. Only aid awarded by DPI is reported on the aid register. Source codes used on the DPI aids register are exclusive to aid administered by DPI. No other aid should be reported using these codes. Link to DPI aid registers.

Step #2

Second, review the SAFR annual report addenda for beginning and ending receivables function 715000, "Due from other governments." Verify that the receivables are properly allocated to the correct source codes in the addenda. For example:

  • SAGE and equalization aid receivables should be "due from state other"
  • Federal or state aid receivable through a CESA should be "due from CESA"
  • Federal or state aid receivable from a school district should be "due from a Wisconsin school district"

Additional Instructions
 

Funds from the Federal Government

Federal funds received directly from the federal government should be reported under source 790. For example REAP grants and certain 21st Century Learning Center grants.

Funds from a CESA

State and federal funds received through a CESA should be reported under source 515 and 517, respectively. State and federal funds received through another school district should be reported under source 315 and 317, respectively.

Grants From Other State Agencies

Source code 630 is only used for grants paid by DPI. 

Auditor Reconciliation

Finally, request to review the auditor’s reconciliation of the DPI aid register. Auditors are required to reconcile the Schedule of Expenditure of Federal and State Awards to the DPI aid register. Please make the necessary adjustments to the annual report, including proper allocation of receivables from other governments in the addenda.

See Tutorials for more information.

For questions about this information, contact dpifin@dpi.wi.gov (608) 267-9114