• Instruction Guide: Annual Financial Report
• AFR File Upload Specifications
• Monthly Cash Balance Upload Specifications
• 2025 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

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

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 2021-2025
• Capital Outlay Fund, fiscal years 2021-2025
• Special Education Fund, fiscal years 2021-2025

Expenditures and Year End Balances
2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014

Cooperative and Multi-District Fiscal Summary
2021-2025 Expenditures and Fund 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
2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017