001Welcome back to the afternoon section and um so I hope you have a good break and so um the first section here that we are going to cover the ISD and it will be very much focused on the data schedules in the step three as we mentioned previously and um if my speech is not very clear to you please please uh feel free to interrupt anytime. time so we can make it more clear and um so we are going to start a section here. So first of all that um I want to show a list of the ISD schedule that we are going to collect this year. So um most of the schedule are the same as the one that we collected previous year and um so the first one A1 and B1. So these
002two schedule are the same as the prior year's schedule and then we also collect C1 and C3. As you can see here that um C3 was previously named C2 and because the first rack in our system that um has this statement named C3. So we decide to change the name to C3 in accordance with the fastrack and then C2 and C4. So C2 previously was named C1R and then C4 is a new schedule that we want to collect this year and then the new schedule G1 which is the budget schedule. So um that's the new schedule for the audit 2.0 system as well. And then we are collecting a M1 the man management letter that's a new one that we want to collect and then L1 that's the required response to select school first questions
003and those are the old schedule and K3 K2 and K1 schedule um are especially a K1 the schedule of expens expenditure of federal awards and that one is for the single audit. So if your district does not have single audit then uh you are not required to submit the K1 and K2 part of the K2 and K3 are related to the single audit as well. So and K2 and K3 are new this year. We will cover in more detail a little later. Um sorry there's some is yeah here okay so J4 and uh J1 so those are the two schedule and J1 10 months and J1 14 months are new this year and those are for the school district that they change the fiscal year and date. So if you your score district should change
004your fiscal year and date then you are required to file the J12 months and one of the J110 or J14 months. So that's all the schedule that we want to collect in the audit 2.0 and there are some feature that I want to go through here. Uh first of all that the schedules are required to fill out in order. So you will have to do A1 first and then follow the order and usually it's either M1 or L1 depends on if your school district has M1. And that's the last one and press tap key to move right and then press enter key to move down. The other one is uh six will highlight applicable fields if schedule does not pass addit checks. We will go to more detail later about this. And then the next
005button will trigger addit checks. The system might have short delay in processing edit checks. If you see an added check highlight, please wait for a few seconds for the system to process addit checks. So there are some lag in a system. So um thank you for your patience. If your network is slower then uh it might take a little more longer. And then also if the discrepancy is less than $100 and system will not display error and will allow the user to move to the next schedule. And then next one all data entered is autosaved. So like we mentioned previously that in step three every schedule every data enter in the schedule is autos saved unlike the preliminary info in a step one that one um you do need to press save to save the
006data. So now we are going to more detail A1 and B1 and these two schedule are related to governmentwide schedule. So you should have the same column for A1 and B1. So here is one example when you if you are doing the manual data entry. So um for the schedule there are two choices. One choice is is that you can upload the data fee and the second choice is that you can do the data entry using the manual data entry. So this is the manual data entry. When you do manual data entry then you will see the prompt came up for you to select. So then if your school district has a business type activity then you can select here and then this schedule will display business type activity and the total. If your district
007does not have business type activity then you do not need to select that and then the system will only display one column which is governmental activities and this is the highlight that we I just talked about. So when you see this highlight that it means there is some error that um detected by the system. So you will need to fix the error before you can go to the next schedule. And if some com columns were selected in the prompt and those columns were deselected in a prompt later the prompt below will appear. So we'll go to the demo later later about this. So um let me show And then uh yeah um I forgot to mention one thing that for the ESC that the schedule the ESC does not have J1, J4 and L1. So
008this is one of the example for the ESC and you can see that um in the listing of the schedules that there is no J1, there is no J4 and there's no L1. So this is different. So uh let me do a demo using the ISD. So this is a ISD user role. And then for this ISD that we you can see that um now I just open reopen the entire step and then when I click step one the step one is available. So before I want to go to the step three to demo additional steps that I will need to go to the step one first. So by going to the step one and save it and then I can continue to the step two. In this section that I have already upload PDF
009file previously. So I do not need to upload again. And as you can see that upload file here it still shows zero but because I already upload that previously so I don't need to upload the file again and then I can go to the step three directly. So, and so here that I'm at the step three. When I go click that button, then I'm going to the step three. The first prompt is popping up for the A1 schedule. And then this was previously entered. So I select business type activity here. And then when I click okay then you can see that there are three column shown here. And then if I go back to the schedule again so I'm going to the same A1 again. And this time that if I realize that oh my
010district does not have business type activity I can deselect this choice and then I'll say okay and then there will be a message coming up asking me that um removing a previously selected option will delete the related data from this schedule. Do you want to continue? So if I say yes then the business type activity will be deleted from the schedule. So now I don't want to delete that. So I say no. And then the column two will still remain in the schedule. And then when I go to schedule B let's look at the PowerPoint slide there. So um a side demo there the schedule A1 and B1 has the same type of governmental Y activities. So if in the schedule A1 you select business type activity then in the schedule B1 you should select
011business type activities as well. And then um when you choose the prompt in the A1 then the B1 prompt that you should select the same activities and then for the B1 let's look at the B1. So B1 that we have four different prompt here. So in this case because A1 that has the business type activity. So we select business type activity for B1 as well. And in this case then you will see the column seven is showing up with the column eight. So if you do not have business type activities then you should only see the column one to six. And there should not be column eight. So column 8 should be inc will be pop popping up will be displayed only if the column 7 is selected. So let's try to see like for
012example like if we take out one number here the 32 44 So you can see that if I take out the 32 44 here and then you can see there will be a arrow highlight here and then when I click arrow list then you can see the formula that has issue showing up. Then with that you will need to try to find what's where is the error and then the error is not always within the highlighted cell. It could be some something that within the formula. So in this case the the error was caused by the number that I just deleted. So now I type in the number. I correct the error and then you can see that the highlight disappeared. So, and I think I accidentally delete a number here. So, that's why that
013it's giving me a error message. So, um let's go back to the PowerPoint slide. So this this is the B1 schedule and then um we can see that um this is the PDF file that in the for the PDF P AFR and then and that's the number that we just we prefilled. And then you can see that the the red highlight actually disappeared and that's probably because there was a lag there. So now the B1 is okay. We can actually go to the next schedule which is the C1 we'll talk about. So, so the C1 schedule um the C1 schedule has a bigger change from the prior year. So, you can see that there are um major funds here the 240, 500, 600. So, in the prior year that the fund we have only two
014digits. So this year that we use three digit for the fund number to follow the fast track and then so for 240 500 and the 600. If those are major fund then you need to put the number there separately but if those fund are not separate out. So try to enter the information according to your PDF AFR. So in this case this major phone need to report it individually according to the AFR. So here it says 599 but then you can enter that in a 500 fund that's in our schedule. And this is the prompt you will see. So the first question you will see is that does your AFR balance sheet governmental funds list any major funds not including general fund. So if you do have some major fund in your AFR other than
015the general fund then you will answer yes. When you answer yes then there will be more question for you to response in here. So you can select So you can select say 500 depth service fund 600 capital project fund as we see in the AFR and then click okay. So once you select that then this column will show up. If you do not select that though then this column will not show up and then you can fill it up according to the PDF AFR and then if there is no major fund other than general fund according to the AFR then this is what you are going to do with the prompt. So you will select no and then click okay. Then you can see that the schedule will not show the major fund. So there
016will be only three column displayed. And then if you have some major fund that's other than 240 500 and 600 then you will need to put in the fun number and description of the fund. So this is how you are going to fill the prompt. Yes. Click yes and then you will select the fund the major fund that you see in your PDF AFR. So 600 is the one that uh is already in there. And then you will need to type in the font number and the font description according to your a PDF AFR. And there's a situation that if you cannot find the phone number in your PDF AFR, then you can go to the first wreck to see um what's the phone number and if it's a phone number, if it's a congregated
017phone number like all of the federal fund, then you can find something like maybe say um 99 use a 499 or 399. So just kind of looking at the fast track and then determine accordingly. So in this case that's what the district need to put in and then click okay. Then in that case that's the schedule. Um so after we talk about C1 then C3 always have the same major and non- major fund. So if you answer the prompt in a C1 then you do not need to answer the prompt for the C3 again and then the C3 will display the same column as the C1 column that you selected. The major font selected um in C1 prompt will also be applied to schedule C3. And then there's one additional thing to note that I
018know that there is some situation that maybe um in a balance sheet in a C1 the fund does not have any activity. So all the balance sheet has zero amount but then that fund might have some activity in the C3 statement. So then in that case that you will have to um still select the prompt with the column that you need for the schedule C3. So this is a example for the data feed format. So if we are doing a data feed upload then you will not see the prompt at all. So then um when we do the data v format in that situation that these are the major fund and then the so for those major fund other than 240 500 and 600 you will need to type additional information in here like what
019you did in the prompt. So as I mentioned that um if you use data fe upload then there will be no prompt then you will need to type in all this information. So, OMF1 and then you will need to type in the phone number. It's three digit and then also the description. And then in the C3 you you do not need to type in the font number and the font description again. But then you just need to type in the OMF12 OMF2 and then so the system will process and that's the other scenario like what we talked about previously. So for C1, if 240 this fund has no activity on the balance sheet side, then you still need to put the zero here. And then here that for the there are some activity in the
020fund 240. So you that's then you can put in the number in there and then in this way that the system will populate C3 information in the schedule C3. If you did not enter the C1 row in the data fee then the C3 row will not populated even if you include it in your data feed schedule. So this is the C3. This this is the C1. So that's how we select those information and put in those. And then when we select okay, then the system will show all the column that we put in there. And then when we skip C2 and then we look at the C3 then it will show in the same column and there will be no additional prompt showing there. So that's the C3 and C1 schedule. So that's some um
021so let's go to the C2 and C4 schedule. So C2 and C4 schedule is the reconciliation schedule. So then this 3000C1 and then 30 A1 those two number will be compared back to the schedule C1 and schedule A1. So if those two number does not agree with the amount you enter previously then there will be a added check highlight here and C4 has the same situation. So those two amount need to agree to the one uh 1200 account 1200 C3 and then CNB1. So again that the arrow check will pop out that if you did not have those two number agreed. So I would like to demo a data fee upload here. So let me go to another school district. So as you can see that that the score district I demo previously that they
022have all the prompt and then this score dy because we are going to use data feed to fill the data here. So we click browse and then I have a file that prepared previously. So when I click the when I click this file and then you will see the system confirm and then the file was upload successfully and in this case that when I go to A1 that I'm not going to see the prompt top. So because I upload the data and then I can manually scroll through all the schedules and then now that when I go to the C2 and you will notice that there is a U red highlight here. So even my file was uploaded successfully that it doesn't mean there's no uh mmatic error here. So when you look at every
023when you go through every schedule then you will need to fix if there's any error that's identified by the system and then so in this case that we can see there's no amount here and the C2 schedule in this row that it should agree to the 3C1. So when we go back to C1 schedule and go down to 3000, this is the 30,00 account and then we will need to look at the total here. So the total amount is 1.3 billion here. So then we need to copy that amount and then make sure this is the same as that amount. So once we type in the correct amount here. So that amount should be also the amount in the PDF AF4. So then the red highlight is disappeared and then now you can go to
024the next schedule. So that's the demo for the C2 and C4 has the similar situation. And now that we are going to talk about J1 schedule. So the J1 schedule that you will need to enter the current year information to the J1 schedule. So this year that it should be 2025 and I got this information from last year and there is a very important thing here for you to fill to know that for this rate the text rate it has to be four digit below the decimal. So if you have more than four digit below the decimal point then the system will not allow you to upload or to enter. So it's the same for the first column and second column. And then for the rest column that you will fill out the total. So
025for the column 10 to column 50 that you will need to fill out the 1,000 total into the system. And one thing to remember is the 8,000 account. So for the 8,000 account that you will have to input that in the column 99. So that's that and like this one in the uh PDF AFR that amount although um it's put in the under the column 31 but it should be recorded in the column 99 and for the district that changed the fiscal year end that you can see. Um so this fiscal year end that should agree to what the fiscal year end we have in the audit system in our system and then if it's not then the system will give you error message then you will need to contact us to see um what's
026the issue that you have different fiscal year end with the date in the system and usually that the school district send us a notification like a year in advance to the date that they want to change their fiscal year. So it may be that maybe your school district um did not send a notification to us or there's some issue in between then um our system they will be different from the day that in your AFR PDF AFR and so if your school district if your school district has the fiscal year change uh from the June 30. If you change from August 31st to June 30, then you will need to file the J110 months. And then also of course you will need to file the J112 months as well. So these two will need to
027be filed. And then on the other hand that if your school district if the fiscal year end change from June 30 to August 31st then you will need to file the J114 schedule and in addition to the J12 months. So here is a brief demo of the J1 schedule. I will jump to the J1. So the G1 schedule is there's some lag there. So it usually take a while to go through. Okay. So this is the J1. So like what I mentioned that if you do say that if you do like five digit below the decimal point and then when you enter then you will see the season does not allow you to do it. So you will have to do it for so only four digit below the decimal point is allowed and sometimes
028you will notice that this the system keep try to remember the number that you typing previously. So sometimes if you still get get the arrow highlight that you might want to delete the number and then move the cursor away and then maybe retype the number. Then in that case the system will clear it out for you. So, and then if your school district has um fiscal year change, then you should see the J1 14 or J110 here. So, it's preset for your addition. So if you expect to see one but you did not see it or you see one but you did not expect to see that one then you need to contact us. There might be some issue. So that's the J1 schedule and then G1 schedule is for the budget and then so
029you you can copy everything that from your PDF air into the column. So there are four columns here and then the actual amount here um there is a added check to check every number compare that to the amount that you enter in the C3 schedule. So you will need to make sure all the amount agrees and then we are going through the K2 schedule. So K2 schedule is the schedule that um new this year and you can see there are two parts one is financial statement and one is for federal awards. So if your school district does not have single audit then you will not see the second part this displayed and we will have a demo for you and then you if that's the case if you do not have a single audit then
030you just need to fill up the information for the first section the question Q1 to Q4 and sometimes some school district um their internal audit that no their their um auditor their independent auditor um might not even send you this schedule if you are not a single audit required the school district. So in that case that you might want to check with the audit report and then to see how to fill out the first part. So in this case the you can see that those like in this case that the school district has the top part but does not have the bottom part. So this is the question that you will answer in the uh preliminary information and then when you fill the information here then it will trigger the K1 K2 K3 schedules. So
031um I think it will be easier to demo that here. So in this case for the K so let's skip K1. So in a K2 in this case that the scores should answer the let's go to check the preliminary question here. So in a preliminary question that it says was a audit was a single audit required and then so here we say yes and that's why the the schedule K1 and K2 K3 button the but button section of the K2 K3 is u populated is dis display. So if I do no then the K1 K2 K3 will not display but here that we don't want to say no okay and then so there is a situation that say if I say no for u maybe I'll try to do that um let's see so if
032I say no here. So then there's no single was I say there's no not single audit required and then when I go to the schedule. Um, so it looks like it's still showing. So, uh, if I Oh, sorry. That's my fault that I should say save it. So if I say no and I say yes and then if I save it then when I go to the schedule we will see K1 is not showing there and then K the second the bottom part of the K2 and K3 is not showing as well. So that's the one for the K. So a similar situation is apply for the M1. So for this question if I say no and then I save it. Then when I go to the schedule again then you will see M1 is
033not showing there. So just um for your information that those are interconnected. So let me go back to the PowerPoint slide here. So the K K K K K K K K K K K K K K K K K K K K K K K K K K K K K K K K K K K K K K K K K2. So the top section is the K2 and then just fill it out accordingly that we already talked about that. And um this section, the major program section, you will need to put in the major program here into the major program in a schedule. And there is one thing that we will need to take a look is that for the major program, the total you will need to put in the total.
034And so when you put in the total, the system will do a calculation to see if your audit your auditor test enough um program enough amount of program. So there is a added check to see that and we will we can demo that here. So, let me go to the another school district to show you So the G1 has a lag there. So like for this school district there is J110 popping up here and that's really because they have fiscal year and change and then J4 K1 and K2. So this this section if the amount here it's not cover um either 20% or 40% of the K1 total amount then um there will be a added check. So in this case that if we change the amount to say 300,000 and then and then you
035will see there is added check here. So here the amount of major program audited does not meet 20% minimum testing requirement and so this amount is calculated according to the total amount in the K1. So, so it's need to you need to test it for 20% out of this number. If this question is selected yes, so for the lowrisk auditing then this will be the audit need to cover 20% of the total expenditure. So if we change it to no then the coverage will be 40%. So that's the so um if you see issue in this area then you will need to contact your um auditor so they will be able to maybe they need to test more or maybe the report has some issue. So we want so for right now that I'm trying
036to change the number so then it will meet the minimum requirement. So now that we fixed the error. So after K2 and then K3 that is the place for you to put in those findings. So um so after you fill up the K2 statement then K3 statement you can fill out those findings and there's a index here and then you will just put in the information accordingly. And those you can click here to see the description and there are two part. The top part is for the financial statement finding and then so you can add more rows here as needed and then put in the information in there according to your financial statement. And then for the bottom part of a you will need to for the federal award that you will do the same.
037And there is a situation that you might have two the same index for f financial statement and then the same index for the federal award. Then you will need to put in both into your schedule. So like 2023-1 2023-1 then you will need to build up both. So that's that. And then for the M1 schedule this is what um you need to put in from the management letter that your auditor gave you. And as we just demo that M1 schedule is similar to the K1, K2, K3 schedule that it can be hided. If you answer the question in the preliminary, if you in a preliminary question that you say no, you don't receive a management letter with a comment, then M1 schedule will be hided. So here that depending on your response. So you can
038see that's the demo here and then there are two kind of uh management letter one oh there's different kind of management letter rating like this is one example. So for this example that they say this the top one is the significant deficiency and the bottom one is the control deficiency. So the first one that you will see that in the um the finding and question cost which is in the K2 schedule. So you do not need to put in this comment again in the M1. So you only need to do put in this the second one in the M1. So M1 schedule here that's that's the M1 schedule. And then so you will put in the reference number here and then accordingly that you put the comment description there. So that's all the schedule that
039we cover here and we will um send you the administrator address the correspondence that um from here. So if you did not add uh register to this email um notification then you can do that here. So that's um and then for the information about um our manual and some posting you can see that in the electronic submission web page. So, and that's the email that if you have any question or you encounter any issue with your um data fee, you can contact us. >> Thank you. >> Any question? There is one um that I think would be a good example to go over and it is if the uh user will run into an issue on the G1 schedule with presenting function 71 in their ACFR. Um so this is the debt service related uh
040functions. I know we've had a question about that in the past. So >> due on schedule, >> correct? So that if um if you have G1 schedule here that um let me go to the G1 schedule. So basically that we treat all the step service fun service function code as one thing. So if you have um say 71 72 73 these three function code and then your budget combine those function code into one then you can just enter that as as the reported in the PDF AFR. Did I answer the question? So if they're reporting that in function 71 in the ACFR um are they going to run into issues on the G1 schedule? No. So then because we don't have any formula for the um column one and column two. So um you just
041need to report whatever the number that's reported in your PDF AFR and there will be no error triggered for that. But then uh the only comparison is the column three to the C3 to the schedule C C3. So these two number will be compared to the schedule C3 and those two number need to be correct. I mean need to be the the exact number but for the budget this column one and column two that um you are okay to combine those three function codes. >> Thank you. Okay, I think I went through and responded through most of the questions in the chat. Um does anyone have any other questions or um did I maybe miss one? you want to get off mic and let us know. Um, and then one other thing, if you can
042share that uh data feed template. >> I have a This is Tara. I'm the one with the question on the Gchedu. So are you saying because on the C3 we have them broken out 71, 72 and 73 on our ACTR, but on the G1 we only have function 71. But when I was going to enter the G1 schedule, I wanted to break it out just like it is on the C3. And I know it's not going to give me an error if I break it out, but is it going to be a problem that I break it out? because in our PDF on the G1 it's not broken out like that. Um so on your PDF that do you have the budget not do you have the actual amount not break out as well >>
043on the G1 we presented it only as function 71 >> not like the C3 if that makes sense but I was trying to break it out because I do know the I do know the difference between the principal and interest so I was going to break it out but is that going to be a problem >> not an error problem but just a problem. >> Oh um if you break out the budget then we really don't control the budget side. So this is just for you to report to us. So um you don't I think usually we recommend you to follow the PDF AFR and then for the actual amount that you will need to break it out in order to go to your next schedule. I guess I was just concerned because I know
044that we do have um we do have amounts broken out between principal and interest. And if I just put principal and it's really we don't we have it broken out on this C3 as principal and interest, but I don't have it that way on the G1. I'm just trying to make sure I'm doing it. >> Are you asking, Tara, as far as like maybe in our review if if we're going to comment on on that? >> Correct. That's more of what I'm asking about. >> No, that if we we may comment if there is an inconsistency between the AFR and the data feed file, but in the in this particular situation with debt services, we typically kind of view those functions as as one like 71 72 73. So I don't it will not be
045an issue in your AFR review letter. >> Okay. I was just double checking. Thank you. Hi, I have a question. >> Yes. >> When it comes to uploading your AF annual comprehensive financial report, we've uploaded ours more than once. Um, we started prior to watching the webinar. Is there a way that we can delete those out that we do not want to use? >> Right. We receive this question a lot but unfortunately that for the um data integrity reasons that we do not allow any file to be deleted. So you just need to upload additional file that if it's needed and then make sure that you put the notes in the comment box so people know what's the additional file uploaded for. So would I put the notes only in the one that we do
046want you to recognize? Is that how that works? Usually we recommend you to put notes on every one the usually that especially the revised one. So like if you put notes in the second one, the third one and then just describe what's the difference there. Okay. So, if I've already uploaded them, is there a way for me to go back and put notes? >> Uh, I believe not, right, Laura? >> No, there is not. Um, and we will usually look at the, uh, most recent upload in our review. Most recent complete file upload. Okay. Okay, that makes sense. So you'll look at the you would look at the date to recognize the one that was uploaded um most recently and utilize that one. >> Correct. >> Yeah, we we usually look at every file and
047then to find that if everything is included in any one of the file. So so it's okay that if you already include all the information in different files, we will click through. But the but we prefer that you have a notes there so we can like it it will be easier for us. >> Okay. Thank you. >> Um so Nora did you say that um to you want me to demo >> uh if you if you can just put in uh that ISD data feed uh example in the chat one more time. >> Okay. Yeah, I will do that. >> That would be great. Are there any other questions? Okay. Well, thank you everyone for attending this session. Uh we do have one final session this afternoon at 2:30 uh reviewing the charter school data
048schedules and we will be on for a few more minutes. Um, so if you do have any questions, please u come off mic or put it in the chat. Thank you everyone.