DPI Reports
NCASBO Conference
March 1, 2006
Importance of LEA
Information
Used by:
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Legislature
Governor
Federal Government
Media
Parents
DPI
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Fiscal Research
Governor’s Report Card
“No Child Left Behind”
Analysis concerning
Legal issues (LEANDRO)
UERS Reporting Calendar
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http://www.ncpublicschools.org/fbs/reports.htm
Remaining FY05-06 UERS Data Transfer Schedule
 2006
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February
03/02/06 (Thursday)
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March
04/03/06 (Monday)
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April
05/03/06 (Wednesday) *
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May
06/01/06 (Thursday)
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June
06/30/06 (Friday)
 AFR (Preliminary)
07/06
(Final)
08/06
(* Transfer includes ESC data for previous quarter)
LEA Data Flow
LEA
LEA completes
Monthly work
& Closes month
DPI
DPI pulls monthly data PR, AP, Summary, MFR, Ret., ESC
Global changes,
Print Initial Reports
Pass
Retirement
data
Pass
ESC
data
Review
Reports
Update Salary
System with
Detailed PR data
Update MFR
System
Run and Download
Final reports
Update MSA
with Summary
Data
Monthly Cash
Zero out
Process
Run and Download
Final reports
Apply
BUD batches
Update FTD files
With
Detailed PR & AP data
LEA Data Flow
LEA
LEA completes
Monthly work
& Closes month
DPI
DPI pulls monthly data PR, AP, Summary, MFR, Ret., ESC
Global changes,
Print Initial Reports
Pass
Retirement
data
Pass
ESC
data
Review
Reports
Update Salary
System with
Detailed PR data
Update MFR
System
Run and Download
Final reports
Update MSA
with Summary
Data
Monthly Cash
Zero out
Process
Run and Download
Final reports
Apply
BUD batches
Update FTD files
With
Detailed PR & AP data
LEA Data Flow
LEA
LEA completes
Monthly work
& Closes month
DPI
DPI pulls monthly data PR, AP, Summary, MFR, Ret., ESC
Global changes,
Print Initial Reports
Pass
Retirement
data
Pass
ESC
data
Review
Reports
Update Salary
System with
Detailed PR data
Update MFR
System
Run and Download
Final reports
Update MSA
with Summary
Data
Monthly Cash
Zero out
Process
Run and Download
Final reports
Update FTD files
With
Detailed PR & AP data
Apply
BUD batches
• Date changes, code changes,
installment indicators
LEA Data Flow
LEA
LEA completes
Monthly work
& Closes month
DPI
DPI pulls monthly data PR, AP, Summary, MFR, Ret., ESC
Global changes,
Print Initial Reports
Pass
Retirement
data
Pass
ESC
data
Review
Reports
Update Salary
System with
Detailed PR data
Update MFR
System
Run and Download
Final reports
Update MSA
with Summary
Data
Monthly Cash
Zero out
Process
Run and Download
Final reports
Update FTD files
With
Detailed PR & AP data
Apply
BUD batches
• Record Count, invalid codes,
duplicate records
LEA Data Flow
LEA
LEA completes
Monthly work
& Closes month
DPI
DPI pulls monthly data PR, AP, Summary, MFR, Ret., ESC
Global changes,
Print Initial Reports
Pass
Retirement
data
Pass
ESC
data
Review
Reports
Update Salary
System with
Detailed PR data
Update MFR
System
Run and Download
Final reports
Update MSA
with Summary
Data
Monthly Cash
Zero out
Process
Run and Download
Final reports
Update FTD files
With
Detailed PR & AP data
Apply
BUD batches
• Invalid codes, revenue not =
expenses
LEA Data Flow
LEA
LEA completes
Monthly work
& Closes month
DPI
DPI pulls monthly data PR, AP, Summary, MFR, Ret., ESC
Global changes,
Print Initial Reports
Pass
Retirement
data
Pass
ESC
data
Review
Reports
Update Salary
System with
Detailed PR data
Update MFR
System
Run and Download
Final reports
Update MSA
with Summary
Data
Monthly Cash
Zero out
Process
Run and Download
Final reports
Apply
BUD batches
Update FTD files
With
Detailed PR & AP data
LEA Data Flow
LEA
LEA completes
Monthly work
& Closes month
DPI
DPI pulls monthly data PR, AP, Summary, MFR, Ret., ESC
Global changes,
Print Initial Reports
Pass
Retirement
data
Pass
ESC
data
Review
Reports
Update Salary
System with
Detailed PR data
Update MFR
System
Run and Download
Final reports
Update MSA
with Summary
Data
Monthly Cash
Zero out
Process
Run and Download
Final reports
Apply
BUD batches
Update FTD files
With
Detailed PR & AP data
LEA Data Flow
LEA
LEA completes
Monthly work
& Closes month
DPI
DPI pulls monthly data PR, AP, Summary, MFR, Ret., ESC
Global changes,
Print Initial Reports
Pass
Retirement
data
Pass
ESC
data
Review
Reports
Update Salary
System with
Detailed PR data
Update MFR
System
Run and Download
Final reports
Update MSA
with Summary
Data
Monthly Cash
Zero out
Process
Run and Download
Final reports
Apply
BUD batches
Update FTD files
With
Detailed PR & AP data
LEA Data Flow
LEA
LEA completes
Monthly work
& Closes month
DPI
DPI pulls monthly data PR, AP, Summary, MFR, Ret., ESC
Global changes,
Print Initial Reports
Pass
Retirement
data
Pass
ESC
data
Review
Reports
Update Salary
System with
Detailed PR data
Update MFR
System
Run and Download
Final reports
Update MSA
with Summary
Data
Monthly Cash
Zero out
Process
Run and Download
Final reports
Update FTD files
With
Detailed PR & AP data
Apply
BUD batches
• Balance LEA books to DPI’s
• Check allotments, salary
exceptions
Monthly Reports Downloaded
from DPI to LEAs
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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
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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 Report
(JHA360EG)
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To notify the LEA of the amount of the monthly cash zeroout 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.
Monthly Expenditure Reports
Cash Zero-Out Reports
Federal Cash Zero-out Report
(JHA903EG)
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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.
Monthly Expenditure Reports
Cash Zero-Out Reports
Federal Cash Zero-out Report
(continued)
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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.
Monthly Expenditure Reports
State Public School Fund
Allotment Balance Report
(JHA351EG)
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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”.
Monthly Expenditure Reports
State Public School Fund
Certification History Report
(JHA856EG)
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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.
Monthly Expenditure Reports
Federal Grants Fund
Budget Balance Report
(JHA305EG)
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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”.
Monthly Expenditure Reports
Federal Grants Fund
Cash Balance Report
(JHA314EG)
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Shows the beginning fiscal year cash balance,
certifications recorded, 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 “22430000” Cash Advance
Account balance.
Should match the Zero-Out Report.
Monthly Expenditure Reports
School Building Bonds
Allotment Balance Report
(JHA406CO)
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Shows Current, YTD, and Life-to-date (LTD) expenditures
for each project by account number.
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The Allotment Balance is the remaining cash allotment
after LTD expenditures.
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Used in the reconciliation process. See Summary Project
Analysis – Cash balance Report.
Monthly Expenditure Reports
School Building Bonds
Project Balance Report
(JHA407CO)
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Shows the approved project amount, the allotment
amount (cash available to draw), and the cash
certifications by project.
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Allotment Balance = Amount of Cash Available to draw for
each project.
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Project Balance – Amount of Funding Available to be
Allotted
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Used in the reconciliation process. See Summary Project
Analysis – Cash balance Report.
Monthly Expenditure Reports
School Building Bonds
Summary Project Analysis –
Cash Balance Report
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Combines information from the “406” and “407” reports.
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Shows “At-A-Glance” Allotment Balance and Cash Balance.
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Error Flag ** - Expenditures charged to invalid projects
or expenditures exceed Total Project Amount.
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Use to determine the Cash Zero-Out Amount.
Monthly Expenditure Reports
Monitoring Letter
Financial Data Report Card
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Part 1: UERS Compliance
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Part 2: Monthly Cash Zero-Out
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Part 3: Expenditure Code Errors
Monthly Expenditure Reports
MFR Reports
DBS/MFR Match Report
(JHA899EG)
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Shows the comparison MTD and YTD between the DBS
data (Datafile and BUD) and the MFR data (LEA general
ledger) for Funds 1 and 3.
Any differences on this report must be reconciled.
Monthly is recommended.
This is Your Reconciliation Report.
Matches to JHA351 and JHA305 reports.
Monthly Expenditure Reports
MFR Reports
MFR Error Messages Issued
(PGA10RP4-E)
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Lists Account Code and Posting Errors.
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Edits State and Federal codes against the defined
Uniform Chart of Accounts for these funds.
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Edits Local codes against the Uniform Chart of
Accounts. Purpose code & Object code must be valid;
PRC can not equal Zero for expenditures.
All items on this report need to be corrected by the final
13th Period reporting. This includes all funds: State,
Federal, and Local.
Monthly Expenditure Reports
MFR Reports
MFR Verification Messages Issued
(PGA10RP4-V)
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Notification of unusual transactions / conditions.
 Expenditure codes with “negative” balances.
 Code notices: “Object 421 for State Textbooks”.
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Items on this report do not have to be corrected if they
are valid transactions.
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If they are not valid transactions, you need to correct
your general ledger only.
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You do not need to notify DPI of these corrections.
Monthly Expenditure Reports
MFR Reports
MFR Records Dropped due to
Invalid Data
(PGA10RP1)
Types of invalid data include:
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Fiscal Year or period not current.
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YTD Balance not numeric.
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Fund Code not 1-9.
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First digit of Purpose Code not 1-9.
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New in FY04 for expenditures in funds 1-8: PRC or
Object Code = 000.
Monthly Expenditure Reports
MFR Reports
Information Dropped Per Finance
Officer’s Request
(PGA10RP2)
Includes items that were dropped at the LEA Finance
Officer’s request.
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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.
Monthly Expenditure Reports
MFR Reports
MFR Revenue & Expenditure
Summary
(PGA10RP5)
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Report is grouped by PRC.
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Shows all revenue and expenditure codes.
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Transactions categorized by Fund: State, Federal, and
Local.
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For each Fund, shows Total Revenues, Total
Expenditures, and any Difference.
Are State, Federal, and Local flags set correctly?
AFR/MFR Reminders
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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-excludeform.pdf
AFR/MFR Reminders
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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
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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
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For Periods 10, 11 and 12:
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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
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All Funds (State, Federal, & Local) MUST use standard
coding guidelines.
Coding errors could lead to an unintentional
misrepresentation of the Per Pupil Expenditure data.
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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
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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
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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
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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
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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
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If an employee’s payroll check is voided at
the end of the month and either not rewritten 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
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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 rerequest the cash for next month.
MFR/AFR Q & A
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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
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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
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
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, 15910-001-212 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 (abarfiel@dpi.state.nc.us) 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
Debjacks@dpi.state.nc.us .