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Annual Secretary of the Board Report (ASBR)

Annual Secretary of the Board Report (ASBR) Help Document

Annual Secretary of the Board Report (ASBR) Presentation

2016-2017 Annual Secretary of the Board Report (ASBR) Updates

Following are the changes School Finance is currently aware of for the 2016-2017 Missouri Annual Secretary of the Board Report:

Each of these changes will begin in the 2016-2017 year and will not be retroactive in prior years.

Part II Revenue Codes

Following are the revenue codes that will be shown on separate lines in the ASBR beginning with the 2016-2017 year instead of rolling into revenue code 5190 “Other – From Local Sources”

  • Revenue Code 5191 - Rentals
  • Revenue Code 5192 - Gifts
  • Revenue Code 5195 - Prior Period Adjustment
  • Revenue Code 5196 - Net Receipts From Clearing Accounts
  • Revenue Code 5198 - Miscellaneous Local Revenue

      ​​​Part II Revenue Code Deletion

  • Revenue Code 5190 - Other - From Local Sources

      Part II Revenue Code Name Changes

  • Revenue Code 5121 name changed to Regular Day School Tuition (K-12) received from Individuals
  • Revenue Code 5122 name changed to Summer School Tuition (K-12) received from Individuals
  • Revenue Code 5123 name changed to Adult/Continuing Education Tuition - Post Secondary
  • Revenue Code 5150 name changed to Food Service - Programs
  • Revenue Codes 5317 name changed to Career Ladder/Excellence in Education Act
  • Revenue Code 5381 name changed to High Need Fund - Special Education
  • Revenue Code 5465 name changed to Title II, Part A&B ESEA - Teacher and Principal Training and Recruitment Fund/Mathematics and Science Partnerships

Part III-A & III-B Expenditure Function Codes

Part III-A & Part III-B Function Code Name Changes

  • Function Code 1210 name changed to Gifted and Talented
  • Function Code 2110 name changed to Attendance and Social Work Services
  • Function Code 2120 name changed to Guidance Services
  • Function Code 2220-2290 name changed to Educational Media Services
  • Function Code 2320-2330 name changed to Executive Administration Services
  • Function Code 2400 name changed to Support Services – Building Level Administration
  • Function Code 2510 name changed to Business Support Services
  • Function Code 2540 name changed to Operation and Maintenance of Plant Services
  • Function Code 2569 name changed to Other Food Services
  • Function Code 2600 name changed to Central Office Services
  • Function Code 1610 name changed to Adult Education and Literacy Programs
  • Function Code 1620-1690 name changed to Adult Vocational Education

Part III-C Expenditure Object Codes

Following are the object codes that will be shown on separate lines in the ASBR beginning with the 2016-2017 year instead of being rolled in to larger groups of codes

  • Object Code 6316 - Data Processing and Technology Related Services
  • Object Code 6318 - Election Services
  • Object Code 6319 - Other Professional Services
  • Object Code 6331 - Cleaning Services
  • Object Code 6332 - Repairs and Maintenance
  • Object Code 6333 - Rentals - Land and Buildings
  • Object Code 6334 - Rentals - Equipment
  • Object Code 6335 - Water and Sewer
  • Object Code 6336 - Trash Removal
  • Object Code 6339 - Other Property Services
  • Object Code 6361 - Communication

    Following are object codes that are being adjusted to display the detail code
  • Object line 6360-6390 is being changed to 6362-6391

       Part III-C Object Code Deletions

  • Object Code 6316 & 6318, 6319 - Technical Services
  • Object Code 6330-6339 - Property Services

       Part III-C Object Code Added

  • Object Code 6337 Technology-Related Repairs and Maintenance - open in the General (Incidental) Fund
  • Object Code 6338 Rentals of Computers and Related Equipment - open in the General (Incidental) Fund
  • Object Code 6412 Supplies - Technology-Related - open in the General (Incidental) Fund
  • Object Code 6543 Technology-Related Hardware - open in the Capital Projects Fund
  • Object Code 6544 Technology Software - open in the Capital Projects Fund

      Part III-C Object Code Name Changes

  • Object Code 6211 name changed to Teacher’s Retirement
  • Object Code 6290 name changed to Other Employer Provided Services
  • Object Code 6311 name changed to Purchased Instructional Services - Tuition
  • Object Code 6353 name changed to Fidelity Bond Premiums
  • Object Code 6359 name changed to Judgements Against LEA and Settlements
  • Object Code 6360-6390 name changed to Advertising, Printing, Dues and Other Purchased Services
  • Object Code 6430 name changed to Textbook
  • Object Code 6450 name changed to Resource Materials
  • Object Code 6460 name changed to Warehouse Inventory Adjustment
  • Object Code 6471 name changed to Food Supplies – Exclude Non-Food Supplies
  • Object Code 6480 name changed to Energy
  • Object Code 6490 name changed to Other Supplies and Materials
  • Object Code 6530 name changed to Improvements Other than Buildings
  • Object Code 6541 name changed to Regular Equipment
  • Object Code 6542 name changed to Equipment – Classroom Instructional Apparatus
  • Object Code 6551 name changed to Vehicles – Except School Buses
  • Object Code 6552 name changed to Pupil Transportation Vehicles – School Buses

2017-2018 Annual Secretary of the Board Report (ASBR) Updates

Following are the changes School Finance is currently aware of that will be made for the 2017-2018 Missouri Annual Secretary of the Board Report:

Each of these changes will begin in the 2017-2018 year and will not be retroactive in prior years.

Part II Revenue Codes

Following are revenue codes that are being adjusted to display the detail code and to display the range of codes included on the revenue line

  • Revenue line 5140 will be changed to 5141-5143 
  • Revenue line 5150 will be changed to 5151-5161
  • Revenue line 5170 will be changed to 5171-5179
  • Revenue line 5180 will be changed to 5181
  • Revenue line 5810 will be changed to 5811-5812
  • Revenue line 5820 will be changed to 5821
  • Revenue line 5830 will be changed to 5831

Part III-A & III-B Expenditure Function Codes

Following are the function codes that will be shown on separate lines in the ASBR beginning with the 2017-2018 year instead of rolling into function code 3000 “Community Services”

  • Function Code 3511 - Early Childhood Program
  • Function Code 3512 - Early Childhood Instruction

Following are function codes that are being adjusted to display the detail code and to display the range of codes included on the functional line

  • Functional line 1110 is being changed to 1111 
  • Functional line 1130 is being changed to 1131
  • Functional line 1150 is being changed to 1151
  • Functional line 1210 is being changed to 1211
  • Functional line 1250 is being changed to 1251-1254
  • Functional line 1280 is being changed to 1281
  • Functional line 1300 is being changed to 1311-1391
  • Functional line 1400 is being changed to 1411-1491
  • Functional line 2110 is being changed to 2111-2119
  • Functional line 2120 is being changed to 2121-2129
  • Functional line 2130-2190 is being changed to 2131-2191
  • Functional line 2210 is being changed to 2211-2213 & 2219
  • Functional line 2220-2290 is being changed to 2221-2291
  • Functional line 2310 is being changed to 2311
  • Functional line 2320-2330 is being changed to 2321-2331
  • Functional line 2400 is being changed to 2411-2491
  • Functional line 2510 is being changed to 2511-2529
  • Functional line 2540 is being changed to 2541-2545 & 2549
  • Functional line 2561 is being changed to 2561-2563
  • Functional line 2600 is being changed to 2611-2691
  • Functional line 2900 is being changed to 2911
  • Functional line 1610 is being changed to 1611-1615
  • Functional line 1620-1690 is being changed to 1621-1691
  • Functional line 3000 is being changed to 3111-3411 & 3611-3913
  • Functional line 4000 is being changed to 4011-4091
  • Functional line 5100 is being changed to 5111-5131
  • Functional line 5200 is being changed to 5211-5241
  • Functional line 5300 is being changed to 5311-5331

Part III-C Expenditure Object Codes

Following are object codes that are being adjusted to display the detail code and to display the range of codes included on the object line

  • Object line 6100 is being changed to 6111-6171 
  • Object line 6240-6270 is being changed to 6241-6271
  • Object line 6290 is being changed to 6291
  • Object line 6360-6390 is being changed to 6362-6391
  • Object line 6410 is being changed to 6411
  • Object line 6430 is being changed to 6431
  • Object line 6440 is being changed to 6441
  • Object line 6450 is being changed to 6451
  • Object line 6460 is being changed to 6461
  • Object line 6480 is being changed to 6481-6486
  • Object line 6490 is being changed to 6491
  • Object line 6510 is being changed to 6511
  • Object line 6520 is being changed to 6521
  • Object line 6530 is being changed to 6531
  • Object line 6590 is being changed to 6591
  • Object line 6610 is being changed to 6611-6614
  • Object line 6620 is being changed to 6621-6624
  • Object line 6630 is being changed to 6631-6634

Potential Changes for the 2018-2019 School Year

There are potential changes that will be made beginning with the 2018-2019 school year due to requirements for school level expenditure reporting mandated by ESSA.  Following are the potential changes that have been identified.  More detail will be provided as it is available.

  • The Organizational Unit Code name will change to Location Code
  • The Organizational Unit Code (Location Code) will change to a 4 digit code and should be the same 4 digit code that is used for the location in the student information system
  • A field will be added for Source Code
  • The Source Code will be a 2 digit code and is where districts will identify whether certain expenditures are paid for with local, state, or federal funds.
  • The Project Code/Program Code will be required to be a 5 digit code.  Some of the project codes will be assigned by DESE and the rest will be available for districts to use at their discretion.
  • Need to add a Building Level Current Expenditure Report in the Report Menu.
  • Need to add a School Level Finance Survey (SLFS) Report to the ASBR.  

File Transfer Process Reminders

The modifications in the new version of the ASBR did not change the file transfer process layout or how the process works; however, when School Finance was testing this process in the new environment it was determined that there are vendor programs currently being used by school districts that are not using the correct file format.  It is imperative that the files are formatted as shown in the software vendor file layout. If the files are not properly formatted they will not transfer appropriately in the new system. 

Prior Year ASBR Updates