DPI Reports NCASBO Conference March 1, 2006. Importance of LEA Information Legislature Governor Federal Government Media Parents DPI Fiscal Research Governors.

DPI Reports

NCASBO ConferenceMarch 1, 2006

Importance of LEA Information

Legislature Governor Federal

Government Media Parents DPI

Fiscal Research Governor’s Report

Card “No Child Left

Behind” Analysis concerning

Legal issues (LEANDRO)

Used by:

UERS Reporting Calendar http://www.ncpublicschools.org/fbs/reports.htm

Remaining FY05-06 UERS Data Transfer Schedule 2006

February 03/02/06 (Thursday) March 04/03/06 (Monday) April 05/03/06 (Wednesday) * May 06/01/06 (Thursday) June 06/30/06 (Friday)

AFR (Preliminary) 07/06 (Final) 08/06(* Transfer includes ESC data for previous quarter)

LEA completes Monthly work

& Closes month

DPI pulls monthly data -PR, AP, Summary, MFR, Ret., ESC

Global changes,Print Initial Reports

Review Reports

Update MSA with Summary

Data

Update FTD files With

Detailed PR & AP data

LEA Data Flow

LEA DPI

Monthly CashZero outProcess

Update Salary System with

Detailed PR data

Apply BUD batches

Run and Download Final reports

Pass Retirement

data

PassESCdata

Update MFR System



& Closes month



Review Reports


Data



LEA Data Flow

LEA DPI



Detailed PR data

Apply BUD batches


Pass Retirement

data

PassESCdata

Update MFR System



& Closes month



Review Reports


Data



LEA Data Flow

LEA DPI



Detailed PR data

Apply BUD batches


Pass Retirement

data

PassESCdata

Update MFR System


• Date changes, code changes, installment indicators


& Closes month



Review Reports


Data



LEA Data Flow

LEA DPI



Detailed PR data

Apply BUD batches


Pass Retirement

data

PassESCdata

Update MFR System


• Record Count, invalid codes, duplicate records


& Closes month



Review Reports


Data



LEA Data Flow

LEA DPI



Detailed PR data

Apply BUD batches


Pass Retirement

data

PassESCdata

Update MFR System


• Invalid codes, revenue not = expenses


& Closes month



Review Reports


Data



LEA Data Flow

LEA DPI



Detailed PR data

Apply BUD batches


Pass Retirement

data

PassESCdata

Update MFR System



& Closes month



Review Reports


Data



LEA Data Flow

LEA DPI



Detailed PR data

Apply BUD batches


Pass Retirement

data

PassESCdata

Update MFR System



& Closes month



Review Reports


Data



LEA Data Flow

LEA DPI



Detailed PR data

Apply BUD batches


Pass Retirement

data

PassESCdata

Update MFR System



& Closes month



Review Reports


Data



LEA Data Flow

LEA DPI



Detailed PR data

Apply BUD batches


Pass Retirement

data

PassESCdata

Update MFR System


• Balance LEA books to DPI’s • Check allotments, salary

exceptions

Monthly Reports Downloaded from DPI to

LEAs

Reconcile Monthly Reports -- DPI downloads & netviews the following monthly reports:JHA360EG - Cash zero out (state),JHA903EG - Cash zero out (federal),JHA351EG - Allotment Balance (state), JHA856EG - Certification History (state), JHA305EG - Budget Balance (federal), JHA314EG - Cash Balance (federal),JHA406CO - Allotment Balance (bonds), JHA407CO - Project Balance (bonds),

These reports must be reconciled to the general ledger.

Monthly Reports Downloaded from DPI to

LEAs

Reconcile Monthly Reports (con’t.) -- DPI downloads & netviews the following monthly reports:Monitoring Letter (Financial Data Report Card)JHA899EG – MFR/DBS Match report,PGA10RP4-E – MFR Error Messages Issued, PGA10RP4-V – MFR Verification Messages Issued, PGA10RP1 – Records Dropped due to Invalid Data, PGA10RP2 – Information Dropped Per Finance Officer’s Request,PGA10RP5 – MFR Revenue & Expenditure Summary

These reports must be reconciled to the general ledger.

Monthly Expenditure Reports Cash Zero-Out Reports

State Cash Zero-out ReportState Cash Zero-out Report (JHA360EG)(JHA360EG)

To notify the LEA of the amount of the monthly cash zero-out for the State Public School Fund(SPSF) and the School Technology Fund(ST).

If the balance is positive positive (cash remaining) then we do a negativenegative certification.

If the balance is negative negative (cash deficit) then we do a positivepositive certification.


Federal Cash Zero-out ReportFederal Cash Zero-out Report (JHA903EG)(JHA903EG)

A summary report by program (PRC) to notify the A summary report by program (PRC) to notify the LEA of the amount of the monthly cash zero-out for LEA of the amount of the monthly cash zero-out for the Federal funds, by PRC.the Federal funds, by PRC.

The Cash Advance Account (22430000)Cash Advance Account (22430000) is the mirror image of the Cash Account (11010000).Cash Account (11010000).

Therefore, the 22430000 Account22430000 Account carries a creditcredit balance. CreditCredit = = Positive BalancePositive Balance.


Federal Cash Zero-out ReportFederal Cash Zero-out Report(continued)(continued)

If the balance in the 22430000 Account22430000 Account is a CREDITCREDIT, the zero-out will process a NEGATIVENEGATIVE certification.

If the balance in the 22430000 Account22430000 Account is a DEBITDEBIT, the zero-out will process a POSITIVEPOSITIVE certification.

Monthly Expenditure Reports State Public School Fund

Allotment Balance ReportAllotment Balance Report (JHA351EG)(JHA351EG)

This report is grouped by PRC.PRC.

Shows the most recent allotment; beginning YTD transaction balance; current month transactions, including adjustments and refunds by account code; source code of transaction; YTD transactions; and remaining allotment balance.

Used in the reconciliation process. See MFR Report See MFR Report “899”.“899”.

Monthly Expenditure Reports State Public School Fund

Certification History ReportCertification History Report(JHA856EG)(JHA856EG)

This report shows you the certifications received for each month, the expenditures recorded for each month, and your ending cash balance for the month.

Used to reconcile the cash certifications which have posted for your LEA.

Should match the Zero-Out ReportZero-Out Report.

Monthly Expenditure Reports Federal Grants Fund

Budget Balance ReportBudget Balance Report(JHA305EG)(JHA305EG)

Report is grouped by PRCPRC.

Shows the most recent budget; current month transactions, including adjustments and refunds; source code of transaction; YTD transactions; and remaining budget balance.

Used in the reconciliation process. See MFR Report See MFR Report “899”.“899”.

Monthly Expenditure Reports Federal Grants Fund

Cash Balance ReportCash Balance Report(JHA314EG)(JHA314EG)

Shows the beginning fiscal year cash balance, certifications recorded, cash transactions recorded, and the ending calculatedcalculated cash balance.

Used to reconcile the cash certifications which have posted for your LEA.

An Asterisk ( Asterisk (**)) in the “Error Flag” column: calculatedcalculated cash balance does not equal the ““2243000022430000”” Cash Advance AccountCash Advance Account balance.

Should match the Zero-Out ReportZero-Out Report.

Monthly Expenditure Reports School Building Bonds

Allotment Balance ReportAllotment Balance Report(JHA406CO)(JHA406CO)

Shows Current, YTD, and Life-to-date (LTD) expenditures for each project by account number.

The Allotment Balance is the remaining cash allotment after LTD expenditures.

Used in the reconciliation process. See Used in the reconciliation process. See Summary Summary Project AnalysisProject Analysis – Cash balance Report. – Cash balance Report.


Project Balance ReportProject Balance Report(JHA407CO)(JHA407CO)

Shows the approved project amount, the allotment amount (cash available to draw), and the cash certifications by project.

Allotment Balance = Amount of Cash Available to draw for each project.

Project Balance – Amount of Funding Available to be Allotted

Used in the reconciliation process. See Used in the reconciliation process. See Summary Summary Project AnalysisProject Analysis – Cash balance Report– Cash balance Report..


Summary Project Analysis –Summary Project Analysis –Cash Balance ReportCash Balance Report Combines information from the “406” and “407”

reports.

Shows “At-A-Glance” Allotment Balance and Cash Balance.

Error Flag ** - Expenditures charged to invalid projects or expenditures exceed Total Project Amount.

Use to determine the Cash Zero-Out Amount.

Monthly Expenditure Reports Monitoring Letter

Financial Data Report CardFinancial Data Report Card

Part 1: UERS Compliance

Part 2: Monthly Cash Zero-Out

Part 3: Expenditure Code Errors

Monthly Expenditure Reports MFR Reports

DBS/MFR Match DBS/MFR Match ReportReport (JHA899EG)(JHA899EG)

Shows the comparison MTDMTD and YTDYTD between the DBSDBS data (Datafile and BUDDatafile and BUD) and the MFRMFR data (LEA general ledgerLEA general ledger) for Funds 1 and 3.

Any differences on this report Any differences on this report mustmust be reconciled. be reconciled. Monthly is recommended.

This is Your Reconciliation Report. This is Your Reconciliation Report.

Matches to JHA351 and JHA305 reports.Matches to JHA351 and JHA305 reports.


MFR Error Messages IssuedMFR Error Messages Issued (PGA10RP4-E)(PGA10RP4-E)

Lists Account Code and Posting Errors. Edits State and FederalState and Federal codes against the

defined Uniform Chart of AccountsUniform Chart of Accounts for these funds.

Edits LocalLocal codes against the Uniform Chart of Uniform Chart of AccountsAccounts. . PurposePurpose code & ObjectObject code must be valid; PRCPRC can not equal ZeroZero for expenditures.

All itemsAll items on this report need to be corrected by the final 13th Period reporting. This includes all all fundsfunds: State, Federal, and Local.


MFR Verification Messages MFR Verification Messages IssuedIssued (PGA10RP4-V)(PGA10RP4-V)

Notification of unusual transactions / conditions. Expenditure codes with “negative” balances. Code notices: “Object 421 for State Textbooks”.

Items on this report do notdo not have to be corrected if they are valid transactionsvalid transactions.

If they are not valid transactionsnot valid transactions, you need to correct your general ledger correct your general ledger onlyonly.

You do not need to notify DPI of these corrections.You do not need to notify DPI of these corrections.


MFR Records Dropped due to MFR Records Dropped due to Invalid DataInvalid Data (PGA10RP1)(PGA10RP1)

Types of invalid data include:Types of invalid data include: Fiscal Year or period not current. YTD Balance not numeric. Fund Code not 1-9. First digit of Purpose Code not 1-9. New in FY04 for expenditures in funds 1-8:New in FY04 for expenditures in funds 1-8: PRC or

Object Code = 000.


Information Dropped Per Information Dropped Per Finance Officer’s RequestFinance Officer’s Request (PGA10RP2)(PGA10RP2)

Includes items that were dropped at the LEA Finance Officer’s request.

To request that certain funds and/or PRC’s be excluded for per-pupil calculations, complete the “Funds and/or PRC’s to exclude for MFR Process” request form located on DPI’s website.

You may not exclude Fund 1 or Fund 3 codes/PRCs.


MFR Revenue & Expenditure MFR Revenue & Expenditure SummarySummary (PGA10RP5)(PGA10RP5)

Report is grouped by PRCPRC. Shows all revenue and expenditure codes. Transactions categorized by Fund: State, Federal,

and Local. For each Fund, shows Total Revenues, Total

Expenditures, and any Difference.

Are State, Federal, and Local flags set correctlyAre State, Federal, and Local flags set correctly??

AFR/MFR Reminders

The MFR File is picked up at same time as UERS financial files.

ALL items on the Error Report for ALL funds must be corrected.

Items on the Verification Report are “ticklers”.

“MFR Exclude” Form on website -www.ncpublicschools.org/fbs/mfr-exclude-form.pdf

AFR/MFR Reminders

Verify that your local PRCs are flagged correctly so the expenditures are in the appropriate column (state, federal, or local) on Report 5.

The DBS/MFR match report (899) reconciles your books to DPI’s books for Funds 1 and 3. All YTD Discrepancies should be corrected.

AFR/MFR Reminders

Review the AFR/MFR Recommendations posted on the Financial and Business Services web page to ensure you have reported your Per Pupil expenditures accurately.

www.ncpublicschools.org/fbs/afr-mfr04.html In Periods 10 – 13, review the preliminary Per

Pupil reports to see how your numbers look compared to prior years. If there are major discrepancies between years, you need to be able to explain these.

AFR/MFR Reminders

For Periods 10, 11 and 12: If the numbers on your MFR report 5 do not

match the numbers on your MFR 899 report, the difference is ENCUMBRANCES.

For Periods 10, 11 and 12, DPI includes encumbrances in the MFR reports because we run preliminary PER Pupil numbers.

Including the encumbrances with the expenditures helps DPI give the LEAs more accurate Per Pupil numbers.

For all other Periods (1 – 9 and 13), encumbrances are not included.

AFR/MFR Reminders

All Funds (State, Federal, & Local) MUST use standard coding guidelines.

Coding errors could lead to an unintentional misrepresentation of the Per Pupil Expenditure data. Workshop Expenses - Object 312 ONLY used

with Purpose Codes 5930, 6930 and 7930. Object 421 only used to record State Textbook

Account transactions in Fund 2. Even when a PRC has an Open Chart, the

Purpose and Object codes have to go together - 142 only goes with a 5XXX purpose code.

Invalid Budget Codes

If invalid budget codes continue to be used by LEAs, DPI might: Go to a financial warning status for LEAs (as

is currently done for charter schools). Ignore, rather than move, expenditures

reported on invalid codes, as is currently done with expenditures reported on liability codes. This would effect the zero out and bank reconciliation.

Add invalid code errors to the Finance Officer’s award criteria with updates to State Board members and a letter to the superintendent.

MFR/AFR Q & A

Q - What if the 899 report shows a $100.00 difference on one expenditure code and a negative $100.00 difference on another?

A - It could be one of several things: The code used to record the expense

was invalid and DPI posted the expense to another code. Do an AJE to move the expense on LEA’s books and mark the invalid code as unusable.

MFR/AFR Q & A

LEA did an AJE to move an expense but did not do a 202 for DPI to make the corresponding change. To correct, send a 202 to DPI but do not interface to LEA GL.

LEA sent a 202 to DPI but did not interface the entries to LEA GL. To correct, post AJEs to LEA books.

LEA sent a 202 to DPI and interfaced the entries to LEA GL but BUD batch was rejected. To correct, correct the BUD batch and resend the batch to DPI but do not interface to LEA GL.

MFR/AFR Q & A

Q - What if the 899 report shows a difference on a salary code and it is not the net or gross of a payroll check written from that code?

A - It probably is an employee deduction amount(s) resulting from one of the following:

MFR/AFR Q & A

If an employee’s payroll check is voided at the end of the month and either not re-written or re-written for a smaller amount, credits will remain outstanding to the vendor and the 899 will show MTD and YTD differences. When the credits are included in the next check to the vendor in the next month, the next 899 will show offsetting MTD differences but 0 YTD differences. Verify deduction amount(s) and be patient.

MFR/AFR Q & A

If a payroll related vendor check is voided at the end of the month and not re-written until the following month, the 899 will show MTD and YTD differences. When the check is written to the vendor in the next month, the next 899 will show offsetting MTD differences but 0 YTD differences. Verify deduction amount(s) and be patient. Depending on the amount of the check this could have an impact on the zero out and you may need to re-request the cash for next month.

MFR/AFR Q & A

If a payroll related vendor check is not dated within the current month, DPI will not see the expenditures and the 899 will show MTD and YTD differences. Verify deduction amount(s) differences. The check date will determine when and if DPI will pick up the expenditures through data file in a future pay period. A paper 202 would be needed if a prior period check date was used.

MFR/AFR Q & A

If a payroll invoice was accrued to an incorrect vendor, liability codes can be used to easily move the payment to the correct vendor. Credit the incorrect vendor and then debit/invoice the correct vendor, using the same liability code for each entry. If the credit to the incorrect vendor results in a zero/deselected payment, you must write a manual zero net check to the incorrect vendor to zero out the liability, clear the invoices to the vendor and report the correct deduction expenses to DPI. Failure to write a zero net check will result in MTD and YTD differences on the 899 report.

MFR/AFR Q & A

Q - What if the differences between DBS (DPI’s books) and MFR (LEA’s books) are due to differences between installment accruals and actual installment expense?

A – To correct, post AJEs to move the differences from the current year expenditure codes to the installment collapse codes. The three collapse codes are 1-5100-001-122, 1-5910-001-212 and 1-5910-001-222.

Escheating Checks

In most cases, the easiest way to escheat a check is to simply accrue the invoice against the cash account. This will debit the expense code (cash) and credit cash (cash) leaving a zero net effect on the LEA’s current year books, giving a history audit trail and producing a legal voucher. Remove/Clear the original voucher on the outstanding check list in bank recon.

Replacing old checks

If it is determined that the old check should be re-issued to the original payee, the same process can be followed as for escheating checks. Accrue an AP invoice to the original payee using the cash code and re-issue the check. This will debit the expense code (cash) and credit cash (cash) leaving a zero net effect on the LEA’s current year books, giving a history audit trail and producing a legal voucher. Remove/Clear the original voucher on the outstanding check list in bank recon.

Escheating and Replacing Checks

Since the cash code is being used on the AP invoice accrual entry for these two types of checks, you will receive a UERS edit stating that the purpose and object codes are invalid. Verify that there are no other errors and continue with check processing. E-mail Ally Barfield ([email protected]) the check number and amount so DPI will not count the entry as a UERS error when we pick up your financial data.

DPI Weekly Newsletter

DPI’s weekly Newsletter via e-mail is an important source of information.

Newsletter usually every Tuesday.

Check your e-mail everyday.

Urgent information could come any day.

Newsletter also posted on the FBS website:www.ncpublicschools.org/fbs/newsletters.html

To be added to the distribution list, please contact Debby Jackson @ 919-807-3603 or

[email protected]@dpi.state.nc.us .

DPI Reports NCASBO Conference March 1, 2006. Importance of LEA Information Legislature Governor Federal Government Media Parents DPI Fiscal Research Governors.

Documents

monthly data pr

detailed pr data

summary data update

following monthly reports

monthly cash

process update salary

uers data transfer schedule

final reports date changes