Workshop Materials

Materials distributed during workshops presented by Business Advisory Services are listed below.

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Annual Financial Activity Calendar

Annual Workshop Calendar

Budget Process

Business Services Conference

SAMS/Budget Development/Multiyear Projections

First Interim

Second Interim

Unaudited Actuals

Charter Schools

New Workshops

AB430

CALPADS

CASBO 

Hints 

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Annual Financial Activity Calendar

Annual Financial Activity Calendar 

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Annual Workshop Calendar

Annual Workshop Calendar (FY 26/27)

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Budget Process Workshop (FY 26/27)

• Budget Workshop Presentation
• Budget Workshop Presentation (PDF)
• 1964 Class Size Averages
• ADA/Enrollment Analysis Tool 
• Budget Narrative/Review Questions
• Budget Submission Checklist
• Cash Flow Template
• Cash Flow Template (Schedule 2 Districts)
• EPA Sample Resolution
• EPA Sample Exhibit
• Fund Balance Above Minimum Requirements Worksheet
• Fund Balance Commitment Resolution (Sample)
• Historical Data (For Criteria & Standards)
• Indirect Cost Rate
• Payments Greater than $1M
• Revenue Projection Tool (Lottery and MBG) (Updated 5/21/26)
• SACS Step by Step Promoting File to SBCSS
• STRS On-Behalf 
• Beginning Balances Presentation (Tech JPA)
• Beginning Balances Presentation (Tech JPA) - White Background

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SAMS/Budget Development/Multiyear Projections (February 2022)

• SAMS/Budget Development/Multiyear Projections Presentation
• SAMS/Budget Development/Multiyear Projections Presentation (black and white PDF) 
• Let's Get You Rolled Process
• Budget Process Steps

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1st Interim Report Process (October 2025)

• Interim Report Presentation
• ADA Enrollment Analysis Tool 2025-26
• Bulletin 26-015
• Cash Flow Template updated 11/19/2025
• Cash Flow Template Schedule 2 Districts updated 11/21/2025
• Cash Flow Report Presentation with Formulas
• Dartboard 2025-26 Enacted Budget K-12 SSC
• Data Processing Sequence
• Instructions for Completing the 1st Interim Financial Report
• Interim Review Questions 2025-26 (PDF - fillable)
• Interim Submission Checklist (PDF - fillable)
• Payments Greater than $1 Million
• Revenue Projection Tool
• SACS Extract COMPASSedu Interim
• SACS Step by Step Promoting file to SBCSS

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2nd Interim Report Process (January 2026)

• Bulletin 26-022
  • Second Interim Narrative Review Questions
  • Second Interim Submission Checklist
• Dartboard Governor's January Proposal SSC
• Data Processing Sequence
• Payments Greater than $1 Million
• Interim Report Instructions
• Revenue Projection Tool
• SACS Extract COMPASSedu Second Interim
• SACS Step by Step Promoting file to SBCSS

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Unaudited Actuals Workshop (July 2026)

• 25-26 UAs PowerPoint Presentation 
  • 25-26 UAs PDF
  • Year End Checklists
  • Object Account Review Detail Checklist
  • Object Review Summary Checklist
  • Reporting Review Checklist
• Form A
  • ADA Funding Periods
• Accruals
  • 8011 Accruals 
  • Charter State Aid
  • 2025/26 Full Accrual Listing
  • 2025/26 Final Accrual Listing as of 8/12/2026
  • 2025/26 Estimated Accruals as of 8/6/2026
  • 2025/26 Original Accrual Listing - as of 7/16/2026
• CAT form
• Cash in County FMV Calculation Template 
• Submission Checklist
• 2025-26 CDE P-2 Certification - Unduplicated Pupil Percentage
• 2025-26 Year End Activities Calendar
• STRS On Behalf 2025-26 Contribution to Book and 2026-27 Estimate
• STRS On-Behalf Analysis Spreadsheet Application (CDE)
• Resources with Limits on Indirect Costs
• Estimated Payables Helpful Hints
• Estimated Receivables Helpful Hints
• Steps To Prevent PY Requisition Creation
• Simple Steps for PCL Roll
• Program Cost Accounting (PCA) to SACS Resource Code Cross Reference
• Federal Interest Excludable Resources
• SACS Workflow and Step by Step Promotion

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Charter Schools (November 2018)

• Charter School Reporting Presentation for Charter Schools

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New Workshops

• Accounting for Account Type (AC) Funds (March 2017)
• AC Funds Transactions Cheat Sheet (March 2017)
• LCAP Calibration Workshop (March 2017)
• LCAPs and Proportionality (March 2018)

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Business Services Conference (October 24, 2025)

• Agenda
• Hot Topics - John Gray and Patti Herrera, School Services of California
• Using Systems Thinking in Managing Fraud Risk - Lori Raineri and Keith Weaver, Chief Executive Officer and Director of Services, Government Financial Services JPA
• Lean Leadership, Tatia Davenport, Chief Executive Officer, California Association of School Business Officials 
• Uncertainty and the 2025-26 Economic Outlook - Dr. Robert Kleinhenz, Ph.D., Economist, Kleinhenz Economics
• Hot Topics - Mike Fine, Chief Executive Officer, Fiscal Crisis and Management Assistant Team 

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AB430

• Appendices
• PowerPoint Presentation

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CALPADS

• Fall 1 2013 Onsite Presentation (November 2013)

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CASBO

• Indirect Cost Handbook
• Indirect Cost Indirect Cost Adjusted Calculation
• Indirect Cost (PowerPoint)
• Site Plans (PowerPoint)
• Visual Aids for Laminating #1
• Visual Aids for Laminating #2

Hints

All UA hints (9/1/2026)

1. Interfund Transfers
2. AR and AP
3. Closing Entries Report
4. SACS Web System
5. AC Accounts Journal Entries
6. Accrual Listing
7. Stores Inventory and General Ledger Alignment
8. Direct Charges
9. Cafeteria Fund 93
10. Due To/Do From
11. Temporary Loans, TRANS, and other temporary borrowing
12. STRS On Behalf
13. Semi-Annual Personnel Certifications
14. Indirect Costs
15. GASB 31 Fair Market Value Adjustment
16. Federal Interest
17. Form CAT
18. Final Accrual Listing
19. RRMA Contribution
20. SACS TRC and Closing Entries Report
21. BAS Accrual Review Action Items Due August 14
22. Form A and LCFF
23. Form Lottery
24. System Lock
25. SACS forms
26. System Lock at 4 PM