“Managing the Paperwork”
Division of School Business
Information Analysis & Support
NCASBO
Professional Development
August 20, 2003
Agenda:
Who Does What
Monthly Calendar
Monthly Expenditure Reports
Monthly Financial Report (MFR/AFR)
Who Does What:

Nancy Harris: 807-3725
General Reporting Issues, Chart of Accounts,
MFR/AFR Issues.

Richard Smith: 807- 3729
Zero-Out, School Bldg Bonds, Datafile, Sales Tax
Refunds.

Alice Lambright: 807- 3720
State Expenditures & Adjustments.

Barbara Chalk: 807- 3716
Federal Expenditures & Adjustments.

Ally Barfield: 807- 3715
UERS Compliance.
Agenda:
Who Does What
Monthly Calendar
Monthly Expenditure Reports
Monthly Financial Report (MFR/AFR)
Monthly Calendar

Month-End Closing - Build MFR File.

Approximately the 3rd working day of the
month - Financial & MFR files picked-up.

4 working days after files are picked-up Refunds & Adjustments for prior month can
be processed.
Monthly Calendar

15th of the month - Cash Zero-Out Posted
& netviewed and Monthly Reports
netviewed.

20th of the month – Financial Data Report
Card & Project Summary Analysis
netviewed.

20th thru End of Month – LEA’S Should
Reconcile Monthly Reports.
Agenda:
Who Does What
Monthly Calendar
Monthly Expenditure Reports
Monthly Financial Report (MFR/AFR)
Monthly Expenditure Reports
Approximately the 15th of the month:

Cash Zero-Out Reports – State and Federal
Entries Posted & Reports netviewed.

State Public School Fund
– Allotment Balance Reconciliation
Report - “351”
– Certification History Report – “856”
Monthly Expenditure Reports
Approximately the 15th of the month:

Federal Grants Fund
– Budget Balance Reconciliation Report –
“305”
– Cash Balance Report – “314”

School Building Bonds
– Allotment Balance Report – “406”
– Project Balance Report – “407”
Monthly Expenditure Reports
Approximately the 20th of the month:

Financial Data Report Card netviewed
– PART 1: UERS Compliance
– PART 2: Monthly Cash Zero-Out
– PART 3: Expenditure Code Errors

Project Summary Analysis (Bonds)
netviewed
Cash Zero-Out Reports
State Cash Zero-out Report (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 (cash remaining) then
we do a negative certification.

If the balance is negative (cash deficit) then we
do a positive certification.
Cash Zero-Out Reports
Federal Cash Zero-out Report (JHA903EG)

A summary report by program (PRC) to notify the
LEA of the amount of the monthly cash zero-out
for the Federal funds, by PRC.

The Cash Advance Account (22430000) is the
mirror image of the Cash Account (11010000).

Therefore, the 22430000 Account carries a
credit balance. Credit = Positive Balance.
Cash Zero-Out Reports
Federal Cash Zero-out Report (continued)

If the balance in the 22430000 Account is a
CREDIT, the zero-out will process a NEGATIVE
certification.

If the balance in the 22430000 Account is a
DEBIT, the zero-out will process a POSITIVE
certification.
State Public School Fund
Allotment Balance Report (JHA351EG)

This report is grouped by 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 “899”.
State Public School Fund
Certification History Report (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 Report.
Federal Grants Fund
Budget Balance Report (JHA305EG)

Report is grouped by PRC.

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 “899”.
Federal Grants Fund
Cash Balance Report(JHA314EG)

This report shows the beginning fiscal year cash
balance, the certifications recorded, the cash
transactions recorded, and the ending calculated
cash balance.

Used to reconcile the cash certifications which
have posted for your LEA.

An Asterisk (*) in the “Error Flag” column:
calculated cash balance does not equal the
“2243000” Cash Advance Account balance.

Should match the Zero-Out Report.
School Building Bonds
(Are covered after MFR reports.)
Agenda:
Who Does What
Monthly Calendar
Monthly Expenditure Reports
Monthly Financial Report (MFR/AFR)
Monthly Financial Report
(MFR/AFR)
Approximately the 15th of the month:

MFR Revenue & Expenditure Summary

MFR Error Messages Issued

MFR Verification Messages Issued

Information Dropped Per FO Request

Information Dropped – Invalid Data

DBS/MFR Match Report – “899”
MFR Revenue & Expenditure
Summary

Report is grouped by PRC.

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.

Revenues and Expenditures should equal for
State and Federal funds.

Are State, Federal, and Local flags set correctly?
MFR Error Messages

Lists Account Code and Posting Errors.

Edits State and Federal codes against the
defined Uniform Chart of Accounts for these
funds.

Edits Local codes against the Uniform Chart of
Accounts – Purpose code & Object code must
be valid; PRC not equal Zero for expenditures.
Correct all items on this report by final 13th
Period reporting. This includes all funds:
State, Federal, and Local !
MFR Verification Messages

Notification of unusual transactions / conditions.
– Expenditure codes with “negative” balances.
– Code notices: “Object 421 for State Textbooks”.

Items on this report do not have to be corrected if
they are valid transactions.

If they are not valid transactions, you need to
correct your general ledger only.
You do not need to notify DPI of these
corrections.
Information Dropped Per
Finance Officer Request

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.
Information Dropped Due
to Invalid Data

Invalid Purpose code transactions.

Invalid Object code transactions.

Invalid PRC code transactions.

Invalid Account code combination
transactions.
Unresolved Errors on the “MFR Error
Messages” Report.
DBS/MFR Match Report

Shows the comparison MTD and YTD between
the DBS data (Datafile) and the MFR data (LEA
general ledger).

Any differences on this report must be reconciled.
Monthly is recommended.
“899” Report –
This is Your Reconciliation Report
School Building Bonds

Allotment Balance Report – “406”

Project Balance Report – “407”

Summary Project Analysis – Cash Balance
Report.
School Building Bonds
Allotment Balance Report (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
Summary Project Analysis – Cash Balance
Report.
School Building Bonds
Project Balance Report (JHA407CO)

Shows the total amount approved by project,
the amount that has been allotted (cash
available to draw), and the cash certifications
drawn against each project’s allotment.

Allotment Balance = Amount of Remaining
Cash Available to Draw for each project.

Project Balance = Amount of Funding
Available to be Allotted.

Used in the reconciliation process. See
Summary Project Analysis – Cash Balance
Report.
School Building Bonds
Summary Project Analysis –
Cash 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.
MSA Training
Schedule
9:00am to 4:00pm
October 7, 2003 (Charter Schools)
November 17, 2003 (LEAs)
January 27, 2004 (LEAs)
March 23, 2004 (LEAs)