ADE Director's Communication Memo Form

Memo Number : FIN-00-040

Date Created : 06/30/2000


Co-op Directors
other: Office Managers/Bookkeepers

Type of Memo: Informational
Response Required: No
Section:   Public School Finance and Admin Support - Ms. Patricia Martin
Annual Financial Report and Budget Submission Procedure

Regulatory Authority:

Contact Person:
Patricia Martin

Phone Number:


As you know, a new Annual Financial Report and Budget (AFRB) submission format has been adopted for September 2000 (see Directors Memo FIN-00-033). The new format will be according to The Financial Accounting Manual, as revised May 1999. It is based on the budget unit and will include Fund/Source of Funds/Function/Object. The paper report forms used for page and line reporting will no longer be distributed. Three new Fund/Function/Object report formats have been developed by APSCN. Each district will be able to select the report that best suits their local reporting needs. The Level I report provides a concise summary of fund balances and expenditures. Level II expands the detail to include more sub-accounts. The Level III report is the most detailed. This is the report that will be used for the AFRB reporting requirements.

Due to the fact that the districts will be submitting actual data, instead of a page-and-line report, it is critical that the data be accurate when submitted. To assist the districts, the Department is providing several “exception reports.” These reports should be run prior to closing Period 13. If the exception report identifies any inaccuracies, the data can be adjusted prior to closing the 1999-2000 books.

Another supplemental report will be added around July 10th that will provide the districts the financial information that will be part of the Annual Statistical Report. Each district is encouraged to review this data for accuracy. This report should be reviewed and evaluated before closing Period 13.

Please submit specific comments concerning coding to Patricia Martin via e-mail ( Please contact Kathleen Crain ( with questions concerning the Pentamation software, and please contact Sharon Berry ( with questions concerning the formats of the reports and problems with the program.


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