Forms/Financial Information
San Bernardino County School Districts can find forms developed by Business Advisory Services (BAS) that are either required or may be useful in compiling information required by BAS Business staff. Many of these forms will reduce manual input and increase accuracy.
The following links are to Adobe PDF files. You'll need Adobe's Acrobat Reader in order to view or print these linked documents.
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Annual Financial Comparison Report
District Cash Flow Analysis/Principal Apportionments
Debt Issuance and Management
Forms
Quarterly Interest Updates
Useful Tools
Emergency Resources
Annual Financial Comparison Report
District Cash Flow Analysis/Principal Apportionments
- CDE Estimated Cash Flow Categorical Programs (Link to CDE)
- Weekly Cash Balance - Fund 01 (Updated 9-3-2024)
- Other Funds - Weekly Cash Balance (Updated 9-3-2024)
Debt Issuance and Management
- California Debt Financing Guide, December 2020, California Debt and Investment Advisory Commission (CDIAC)
- GFOA Best Practices – Debt Management and Issuance
- California Debt Issuance Primer (CDIAC)
- Ongoing Disclosure Related to Outstanding Debt (FCMAT)
- Steps to Issue TRANS, California School Boards Association (CSBA)
- TRANS: Established Tool for Extraordinary Times, Recorded Webinar, California Debt and Investment Advisory Commission (CDIAC)
- Annual Debt Report – Ed Code 15111
- Non-Voter Approved Debt
- Temporary Borrowing
- Planned Use of Temporary Borrowing Form
- Interfund Borrowing
- Tax and Revenue Anticipation Notes (TRAN)
- Temporary Transfer of Funds (Formerly Constitutional Advance)
Forms
- AB1200/2756
- AB1200/AB2756 Salary Disclosure (Updated 4-7-2022)
- AB2756 Reporting Requirements (Updated 8-9-2019)
- Instructions - Disclosure of Collective Bargaining Agreement (Updated 4-7-2022)
- Administrator - Teacher Ratio
- Budget Transfers
- Debt
- Annual Debt Report – Ed Code 15111
- Disclosure of Non-Voter Approved Debt Form (Updated 8-8-2016)
- Planned Use of Temporary Borrowing Form (Updated 3-24-2021)
- Temporary Transfer of Funds Form
- GANN
- Sample GANN Resolution (Updated 8-9-2016)
- GASB 54
- J13A Forms and Information
- Form J-13A
- J-13A Supplemental Forms
- J-13A COVID-19 Scenarios and Table
- Guide to Addressing School Closures Due to COVID-19 Related Staff Shortages
- Management Advisory 90-01 (Link to CDE website)
- J-13A Frequently Asked Questions (Link to CDE website)
- Frequently Asked Questions related to emergency response and recovery (Link to CDE website)
- Pupil Transportation Fees
- Pupil Transportation Fees Assessed and Collected (Updated 2-18-2021)
- Waiver/Exemption Requests
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- Waiver Process (Link to CDE site)
Quarterly Interest Updates
- CDE Guidance on Federal Interest Reporting (link to CDE website)
- Federal programs not included in federal interest calculations (CDE correspondence)
- Exempt Programs from Federal Interest Calculation
- Daily Interest Calculation - Daily Federal Interest Calculation Spreadsheet combining RS codes (Recommended) (Updated 7-26-2024)
- San Bernardino County Interest Rates (Updated 7-26-2024)
Useful Tools
You'll need a minimum of Excel contained in Office 95 or Office 98 in order to open, view or print:
- Accruals 2023/24 Revision 1 as of 8/1/2024
- Full Accrual Listing - Excel Format - as of 8/13/2024
- 8011 Accruals - as of 8/13/2024
- 2023/24 Original Accruals Listing - as of 7/18/2024
- Accruals 2022/23 Revision 2 - as of 8/15/2023
- Full Accrual Listing - Excel Format - as of 8/22/2023
- Accruals 2022/23 Revision 1 - as of 8/3/2023
- 8011 Accruals - as of 8/4/2023
- Charter State Aid accruals - as of 7/26/2023
- 2022/23 Original Accruals Listing - as of 7/19/2023
- Accruals 2021/22 Revision 3 - as of 8/16/2022
- Full Accrual Listing - Excel format as of 8/16/2022
- Accruals 2021/22 Revision 2 - as of 8/8/2022
- Accruals 2021/22 Revision 1 - as of 8/5/2022
- 8011 information as of 8/3/2022
- Charter State Aid Accruals - as of 8/3/2022
- 2021/22 Original Accrual Listing - as of 7/20/2022
- Accruals 2020/21 Revision 2 - as of 8-10-21
- Full Accrual Listing - Excel Format as of 8-10-21
- Accruals 2020/21 Revision 1 - as of 7-30-2021
- 2020/21 Original Accrual Listing - as of 7-21-2021
- 8011/8012 Information (7-22-2021)
- Charter State Aid Accruals (7-29-2021)
- Accruals 2019/20 Revision 3 - as of 8-13-2020
- Accruals 2019/20 Revision 2 - as of 8-11-2020
- Excel format - Full Accrual Listing as of 8-13-2020
- Accruals 2019/20 Revision 1 - as of 7-30-2020
- 2019/20 Original Accrual Listing - as of 7-21-2020
- Accruals 2018/19 Revision 3 - as of 8-14-2019
- Accruals 2018/19 Revision 2 - as of 8-13-2019
- Excel format - Full Accrual Listing as of 8-15-2019
- Original Accrual Listing 2018/19 - as of 7-23-2019
- 8011/8012 calculation details (8-5-2019)
- Request for Change in Accruals (Updated 6-30-2016)
- Budget and Multiyear Projections
- Lottery
- 3rd Quarter Lottery - FY 23/24
- 2nd Quarter Lottery - FY 23/24
- 1st Quarter Lottery - FY 23/24
- 4th Quarter Lottery - FY 22/23
- 3rd Quarter Lottery - FY 22/23
- 2nd Quarter Lottery - FY 22/23
- 1st Quarter Lottery - FY 22/23
- 4th Quarter Lottery - FY 21/22
- 3rd Quarter Lottery - FY 21/22
- 2nd Quarter Lottery - FY 21/22
- 1st Quarter Lottery - FY 21/22
- 4th Quarter Lottery - FY 20/21
- 3rd Quarter Lottery - FY 20/21
- 2nd Quarter Lottery - FY 20/21
- 1st Quarter Lottery - FY 20/21
- Miscellaneous
- Taxes
- 2023-24
- Annual Property Taxes (J-29)
- P-2 Property Taxes (J-29)
- P-1 Property Taxes (J-29)
- Assessed Valuations
- RDA Distribution Breakdown (as of 7/24/2024)
- K-12 School Districts - Pass Through (8047)
- K-12 School Districts - Facilities (8625)
- K-12 School Districts - Residual Balance (8051)
- County Service - Pass Through (8047)
- County Service - Facilities (8625)
- County Service - Residual Balance (8051)
- Community Colleges - Residual Balance (8819)
- Community Colleges - Pass Through (8818)
- Community Colleges - Education Revenue Augmentation Fund (ERAF) (8817) (as of 6/7/2024)
- Community Colleges - Facilities (8898)
- 2022-23
- Annual Property Taxes (J-29)
- P-2 Property Taxes (J-29) SBCSS
- P-2 Property Taxes (J-29) RCOE
- P-1 Property Taxes (J-29)
- Assessed Valuations
- RDA Distribution Breakdown (as of 6/30/2023)
- K-12 School Districts - Pass Through (8047)
- K-12 School Districts - Facilities (8625)
- K-12 School Districts - Residual Balance (8051)
- K-12 School Districts - Liquidation of Assets (8052)
- County Service - Pass Through (8047)
- County Service - Facilities (8625)
- County Service - Residual Balance (8051)
- County Service - Liquidation of Assets (8052)
- Community Colleges - Facilities (8898) (as of 6/30/2023)
- Community Colleges - Residual Balance (8819) (as of 6/30/2023)
- Community Colleges - Pass Through (8818) (as of 6/30/2023)
- Community Colleges - Education Revenue Augmentation Fund (ERAF) (8817) (as of 1/12/2023)
- 2021-22
- Annual Property Taxes (J-29)
- P-2 Property Taxes (J-29)
- P-1 Property Taxes (J-29)
- Assessed Valuations
- RDA Distribution Breakdown (as of 6/17/2022)
- K-12 School Districts - Pass Through (8047)
- K-12 School Districts - Facilities (8625)
- K-12 School Districts - Residual Balance (8051)
- K-12 School Districts - Liquidation of Assets (8052)
- County Service - Pass Through (8047)
- County Service - Facilities (8625)
- County Service - Residual Balance (8051)
- County Service - Liquidation of Assets (8052)
- Community Colleges - Facilities (8898)
- Community Colleges - Residual Balance (8819)
- Community Colleges - Pass Through (8818)
- Community Colleges - Education Revenue Augmentation Fund (ERAF) (8817)
- 2020-21
- Annual Report – Property Taxes K-12 (Formerly J-29B)
- Annual Report – Property Taxes County Office of Education (Formerly J-29B)
- P-2 Report - Property Taxes K-12 (Formerly J-29B)
- P-2 Report - Property Taxes County Office of Education (Formerly J-29B)
- Assessed Valuations
- P-1 Property Taxes K-12 (J-29B)
- P-1 Property Taxes County Office of Education (J-29B)
- RDA Distribution Breakdown (as of 6/30/2021)
- K-12 School Districts - Pass Through (8047)
- K-12 School Districts - Facilities (8625)
- K-12 School Districts - Residual Balance (8051)
- K-12 School Districts - Liquidation of Assets (8052)
- County Service - Pass Through (8047)
- County Service - Facilities (8625)
- County Service - Residual Balance (8051)
- County Service - Liquidation of Assets (8052)
- Community Colleges - Facilities (8898)
- Community Colleges - Residual Balance (8819)
- Community Colleges - Pass Through (8818)
- 2023-24
- Bond Interest and Redemption Fund – Fund 51
Emergency Resources
- J13A Forms and Information
- Form J-13A
- J-13A Supplemental Forms
- J-13A COVID-19 Scenarios and Table
- Management Advisory 90-01 (Link to CDE website)
- J-13A Frequently Asked Questions (Link to CDE website)
- Frequently Asked Questions related to emergency response and recovery (Link to CDE website)
- Child Development
- Facilities
Thomas Cassida
Director, Business Advisory Services
For additional information, please call 909.386.9676.
760 East Brier Drive
San Bernardino, CA 92408