School Finance

Annual Financial Report

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Annual Report Documents
DOE Policy: Extension to File Annual Report
DOE Policy: Calculation of Penalty
AFR Submission Guide
2015 Chart of Accounts
DOE Annual Report Checklist
2015 AFR File Upload Specifications
Common End of Year General Journal Entries to Remember
Taxes Receivable Entries

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 2011-2015
Capital Outlay Fund, fiscal year 2011 - 2015
Special Education Fund, fiscal years 2011 – 2015
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
2015 |2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 2003 | 2002 | 2001 | 2000 | 1999 | 1998

Cooperative and Multi-District Fiscal Summary
2011-2014 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 Survey
General Fund Capital Outlay Fund
Special Education Fund Pension Fund

Other Revenue Reports

FY2016 Medicaid Admin Claiming
  November 2015
  August 2015

FY2015 Medicaid Admin Claiming
  November 2014
  January 2015
  April 2015
  June 2015

Previous Years’ Medicaid Admin Claiming
  June 2014   March 2014
  September 2013   February 2014
  June 2013   March 2013
  September 2012   December 2012

Other Revenue Reports
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
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