School Finance

Annual Financial Report

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Annual Report Documents
Annual Report Instruction Guide
NEW: Instructions: Teacher Compensation
More Guidance on Teacher Compensation Reporting
2016 AFR File Upload Specifications
Monthly Cash Balance Upload Specifications
Teacher Compensation Upload Specifications
2016 Chart of Accounts
2017 Chart of Accounts
Annual Report Checklist
GJ Entries to Remember at End of Year
Policy: Extension to File Annual Report
Policy: Calculation of Penalty

TC Venn Diagram

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 2011-2016
Capital Outlay Fund, fiscal year 2011 - 2016
Special Education Fund, fiscal years 2011 – 2016
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
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
2011-2015 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 2016 | 2015



Other Revenue Reports



FY2017 Medicaid Admin Claiming
  November 2016
  August 2016


Previous Years’ Medicaid Admin Claiming
  May 2016   February 2016
  November 2015   August 2015
  June 2015   January 2015
  April 2015   November 2014



Other Revenue Reports
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
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


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


Contact

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