School Finance

Annual Financial Report

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Annual Report Documents
Instruction Guide: Annual Financial Report
AFR File Upload Specifications
Monthly Cash Balance Upload Specifications
2019 Chart of Accounts
Annual Report Checklist
End of Year GJ Entry Examples
Policy: Extension to File Annual Report
Policy: Calculation of Penalty
FY2018 Post-Secondary Technical Institute Program Coding

Teacher Compensation Documents
Instruction Guide: Teacher Compensation
Guidance on Teacher Compensation Reporting
Teacher Compensation Upload Specifications
Policy: Teacher Compensation Reporting

ESSA Fiscal Expenditure Reporting
ESSA Per Pupil Expenditure Matrix

Fund Balances

Governmental Accounting Standards Board - Statement 54 was implemented in fiscal year 2011. Starting with fiscal year 2011, the data reported for the General Fund includes the sum of the committed, assigned and unassigned fund balance.

For the Capital Outlay and Special Education funds, the amounts are the total fund balance.

General Fund, fiscal years 2011-2018
Capital Outlay Fund, fiscal year 2011 - 2018
Special Education Fund, fiscal years 2011 – 2018
General Fund, fiscal years 1994-2010
Capital Outlay Fund, fiscal years 1994-2010
Special Education Fund, fiscal years 1994-2010

Expenditures and Year End Balances
2018 |2017 | 2016 | 2015 |2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 2003 | 2002 | 2001 | 2000 | 1999 | 1998

Cooperative and Multi-District Fiscal Summary
2011-2018 Expenditures and Fund Balances

Monthly Cash Balances

As per a statutory change to SDCL 13-8-47 during the 2015 legislative session, the Department of Education amended the annual financial report submitted by all public school districts and cooperatives to include a survey of their monthly cash balances. Each district or cooperative was asked to provide the monthly cash balance for the following funds; general, capital outlay, special education and pension.

The cash balance information is submitted before an audit has been completed and as per DOE’s instructions should include the following balance sheet cash accounts: 101-Cash Deposits, 102-Petty Cash, 103-Cash Change, 104-Cash with Fiscal Agent, 105-Interest Bearing Accounts, 106-Saving Certificates, 107-Restricted Cash and 108-Advance Payments.

For more information or descriptions of what the above stated accounts should include please refer to the School District Accounting Manual on the Department of Legislative Audit’s website.

Monthly Cash Balance Surveys 2018 | 2017 | 2016 | 2015

Other Revenue Reports

FY2019 Medicaid Admin Claiming
May 2019
February 2019
September 2018
November 2018

Previous Years’ Medicaid Admin Claiming
  May 2018   February 2018
  August 2017   November 2017
  May 2017   February 2017

Other Revenue Reports
General Fund Revenues, FY2018 General Fund Revenues, FY2017
FY16 Other Revenue Report FY15 Other Revenue Report
FY14 Other Revenue Report FY13 Other Revenue Report
FY12 Other Revenue Report FY11 Other Revenue Report
FY10 Other Revenue Report FY09 Other Revenue Report
FY08 Other Revenue Report FY07 Other Revenue Report

Statewide Annual Financial Report
FY2018 Annual Report Totals FY17 Annual Report Totals
FY16 Annual Report Totals FY15 Annual Report Totals
FY14 Annual Report Totals FY13 Annual Report Totals
FY12 Annual Report Totals FY11 Annual Report Totals
FY10 Annual Report Totals FY09 Annual Report Totals
FY08 Annual Report Totals FY07 Annual Report Totals

DOE Monthly Federal Grant Payments
State Payments Lookup
Coding Tip of the Month
Department of Legislative Audit


Bobbi Leiferman, Department of Education, at 605-773-5407