SACS technical review checks, explained one at a time

Form 01 (Form 01I) has not been opened and saved.

A criterion or standard flagged in Form 01CS is missing its required explanation.

The criteria and standards review (Form 01CS) has not been provided.

One or more yes/no questions in Form 01CS have not been answered.

Average daily attendance data (Form A) have not been provided.

Concerns Form ASSET: an accumulated depreciation figure that has gone negative, which usually means activity was keyed with the wrong sign o...

Capital asset amounts were imported or keyed (function 8500, or capital outlay objects 6XXX), so the capital assets supplemental data (Form ...

Concerns Form ASSET: the prior year ending balances preloaded from last year's submission do not agree with what is shown as this year's beg...

The unaudited actuals certification (Form CA) has not been provided.

The cashflow worksheet (Form CASH) has not been provided. Budget period only.

The budget certification (Form CB) has not been provided. Budget period only.

Concerns Form CB: the reserve for economic uncertainties must meet the minimum for the district's size. Budget period only.

Concerns Form CB: the certification selection (positive, qualified, negative) must be made. Budget period only.

The workers' compensation certification (Form CC) has not been provided. Budget period only.

Current Expense Formula and Minimum Classroom Compensation data (Form CEA) have not been provided.

The percent of current cost of education spent on classroom compensation (Form CEA, Part III, Line 15) is below the allowable percentage.

Long-term debt exists, but no activity appears to have been entered in Form DEBT for one or more debt types.

Long-term debt amounts were imported, so the long-term debt supplemental data (Form DEBT) must be provided.

Concerns Form DEBT: a long-term liability balance that has gone negative.

The Schedule of Long-Term Liabilities (Form DEBT) has not been provided, and last year's submission carried long-term liability ending balan...

Concerns Form ESMOE: the ADA figure the maintenance of effort calculation needs is missing or does not agree with Form A.

The Every Student Succeeds Act Maintenance of Effort form (Form ESMOE) has not been provided, and ESSA amounts were imported.

Appropriations limit calculations (Form GANN), including budget year revenue and ADA, have not been provided.

No Other General Administration costs are reported in Form ICR, Part III, Line A1.

The percentage of plant services costs attributable to general administration is either zero or exceeds 25 percent, which usually points at ...

No Board and Superintendent costs are reported in Form ICR, Part III, Line B7.

Concerns Form ICR: board and superintendent costs compared with other general administration costs fall outside the range CDE expects.

Concerns Form ICR: indirect costs charged to programs exceed what the district's approved indirect cost rate allows.

The straight indirect cost percentage (without the carry-forward adjustment) is below 2 percent or above 9 percent, which CDE treats as unus...

Concerns Form ICR: an amount on the worksheet that must be positive is negative.

The Indirect Cost Rate Worksheet (Form ICR) has not been provided.

Concerns Form L: lottery amounts reported on the form must agree with the imported ledger for resource 1100 and 6300 activity; this is one o...

Concerns Form L: the second variant of the comparison between lottery amounts on the form and the imported ledger.

The Lottery Report (Form L) has not been provided, and lottery amounts were imported in resources 1100 and/or 6300.

The multiyear projection (Form MYP) has not been provided.

Concerns Form PCR: a program shows allocated costs but no direct costs.

Total costs by program in Form PCR, Column 6, do not agree with total expenditures (objects 1000-7999) in funds 01, 09 and 62.

Concerns Form PCRAF: allocation factors leave undistributed amounts, so costs remain unassigned to programs.

Transfers of indirect costs between funds (Object 7350) must net to zero across funds by function. SACS Pre-Flight runs the all-funds test (...

Transfers of indirect costs (Object 7310) must net to zero by fund and by function. SACS Pre-Flight runs the by-fund test (INTRAFD-INDIRECT)...

Concerns resource 7690 (STRS on-behalf pension contributions) recorded with object 8590, by fund. CDE's exact wording appears on the TRC scr...

Concerns the consolidated administrative cost pool for federal programs: its activity and balance must reconcile. CDE's exact wording appear...

Concerns special education pass-through revenue: amounts received on behalf of other agencies in special education resources should equal wh...

Concerns net position in proprietary and fiduciary funds: net investment in capital assets must be consistent with the capital asset and rel...

Concerns restricted net position by resource in proprietary and fiduciary funds. Not yet verified against a CDE log, so SACS Pre-Flight does...

Concerns a negative unrestricted net position in a proprietary or fiduciary fund. Not yet verified against a CDE log, so SACS Pre-Flight doe...

The prior year ending fund balance, preloaded from last year's unaudited actuals submission, does not equal this year's beginning fund balan...

The prior year ending balance, preloaded from last year's submission, does not equal this year's beginning balance (Object 9791) by fund and...

The SACS Web System version in use is checked against the current release.

A form depends on another form that has not been opened and saved first (for example, Form ICR depends on the fund forms, including funds 09...

A supplemental form contains unbalanced or incomplete data; the form's own internal checks raised exceptions, and this TRC reports them.

The second of the two TRCs that report unbalanced or incomplete data in the supplemental forms.

Locally defined resource codes used in the imported data must be set up in the SACS Web System's locally defined resource list.