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SFS Annual Report Information

Preparation Workbook Available

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An Excel workbook consisting of a series of worksheets can be used to "pre-edit" and identify potential errors in district data required in the Department of Public Instruction's (DPI) State Aid Financial Reporting (SAFR) Internet application. You are strongly encouraged to complete the appropriate worksheets to validate your data before you begin the PI-1505.

New for FY 2018-2019

New Revenue Account

49 R 690 - Other State Revenue to Fund 49 as districts can expend DOJ Safety Grant funds on capital projects.

New Balance Sheet Account

73 B 815200 - Health Reimbursement Arrangements (HRAs) Deposits to account for the unvested portion of the HRA accounts.

Expenditure Code Changes Related to Reporting For Technology

See WUFAR Crosswalk of Technology-related Coding.

PI-1505AC and PI-1506AC Energy Efficiency Reporting

Both the PI-1505AC district aid certification and the PI-1506AC auditor aid certification reports have been updated to better collect data related to the revenue limit exemption for energy efficiency. The district and its auditors are required to report the district’s actual Funds 10 and 38 expenditures and levy for energy efficiency projects.

Reminders for 2018-2019

PI-1505AC and PI-1506AC Modifications

Expenditures related to costs for three year-old educational programs. Specifically, identify all costs including salaries, benefits, materials and transportation recorded in Fund 10 associated with educational services for non-special education three year-old students (exclude three year-old special education program costs).

Function to Record Charter Authorizer Operating Costs

Account 10E 235000 was created to assist districts in identifying charter authorizer costs included in the district audit.

Balance Sheet Account Required for Common School Fund Revenues Not Spent

To account for common school fund revenue received but unspent in fiscal year, districts are required to restrict fund balance for unspent common school fund revenues and report the value in the Annual Report. The addendum A82 remaining balance should be coded to 10 B 936130 002.

Special Education Fund 27 PI-1505SE Change

Districts are required to itemize object 290 xxxxxx 011 costs.

Optional Use of Deferred Revenue for Bid Premiums

Historically, bid premiums have been recorded as a revenue in Source 968 in Funds 38 or 39 in the fiscal year received. Large bid premiums received (but not expended within the same fiscal year) can significantly impact a district’s shared cost calculation. To address this issue, DPI will allow a district to record bid premiums as ‘Deferred Revenue’ in the year of receipt in Balance Sheet account 816900. The bid premium, however, must be recorded as revenue in Source 968 in the subsequent year.