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. Public Schools of North Carolina . . State Board of Education . . Department Of Public Instruction .

FINANCIAL REPORTING

DATA TRANSFER

Schedule
Schedule of Uniform Education Reporting System (UERS) data transmissions from LEAs, Charter Schools, and the Regional School to DPI.

Datafile Contacts
List of contacts responsible for data tramissions from LEAs, Charter Schools, and the Regional School to DPI.
(pdf, 66kb)

UNIFORM CHART OF ACCOUNTS

Details the minimum requirements for account code structure for all local school administrative units. If you have any questions concerning the use of the Uniform Chart of Accounts, please contact the School Reporting Section in the Division of School Business 919.807.3725.

Archived Chart of Accounts (COA) Documents

ANNUAL/MONTHLY FINANCIAL REPORT (AFR/MFR)

AFR/MFR Standard Journal Entries
These are standard journal entries that must be used when each LEA posts selected types of transactions to their general ledger.   This is especially relevant in determining the "Per Pupil" expenditures.
(pdf, 72kb)  POSTED: 3/11/11

AFR/MFR Recommendations
Guidelines to ensure that accounting data is reported more consistently to allow for a more accurate reflection of LEA data. This is especially relevant to all parties in determining "Per Pupil" expenditures.
(pdf, 97kb)  UPDATED: 3/11/11

MFR Exclude Form
Complete this form if you want DPI to exclude either a Fund or Fund with specific PRCs for per pupil calculations.
(pdf, 19kb)

UERS Payroll and General Expense Edit Legends
These legends give the definitions of the error messages that the LEAs receive when their monthly financial data is edited for compliance with UERS data requirements.

HELP GUIDES

LEA Finance Office Guide
Geared towards those who work in the finance office as well as some general guidelines and refreshers for finance officers. A guide to help those in the LEAs who are doing the bank reconciliation, the financial report reconciliation, completing the FPD 202 forms, etc...
(pdf, 305kb)

Charter School Finance Guide
This guide contains information designed to familiarize personnel at Charter Schools with the financial services offered by the Division of School Business and the reporting requirements of the Division and related forms.
(pdf, 386kb)

Financial and Internal Controls for Charter Schools
(ppt, 232kb)

Accessing DPI Reports for:

  • LEAs
    Instructions for LEAs to NetView Reports.
  • Charter Schools
    Instructions for Charter Schools to Download Reports.

DPI Reports
Monthly Expenditure Reports, Monthly Financial Reports (MFR), and Reconciliation Tips.
(ppt, 191kb)

Managing the Paperwork
(ppt, 118kb)

GASB 34 Implementation and Other Financial Reporting Issues
Local Government Commission Update
(ppt, 135kb)

BUD and Salary Audit Update
(ppt, 2.4mb)

EDUCATION CENTERS / 21ST CENTURY CLC / NON UNITS

Expenditure Reporting and Cash Application (ERaCA) for Education Centers
Application for submitting expenditures and cash requests.

AUDIT

State Compliance Supplements
The State Treasurer's website, details audit requirements for all state and federal programs.

 

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