Report Location: Finance > Finance Custom Reports > Historical Review Reports > Other Financing Sources and Uses, Speical Items, and Net Change in Fund Balances – Governmental Funds- Last Five Fiscal Years
Summary: Actual audited other financing sources by object code as reported annually to TEA in Mid-Year PEIMS.
Usage: Review financing sources for accuracy and consistency across latest 5 years PEIMS Mid-Year Files loaded in ODS and effect on Fund Balance.
Data Sources: Mid-Year PEIMS file.
Definitions:
- Other Financing Sources : Object Code – PEIMS element E0318 = 7901, 7911, 7912, 7913, 7914, 7915, 7916, 8911, 8949, 8940
- Extraordinary Items: Object code – PEIMS element E0318 = 7919
Calculations:
Excess of Revenues over Expenditures = Total revenues (5xxx) – total expenditures (6xxx) for all funds reported.
By Year, By Object Code = sum of other sources Object Codes
Net Change in Fund Balance = Excess of Revenues over Expenditures + Total Other Financing Sources + Extraordinary Items
Resources and Notes:
TEA Financial Accountability System Resource Guide – audit requirements and account code definitions.
*NOTE- Actual audited balances for a school year are submitted to TEA the following school year in the Mid-Year PEIMS submission. Example; all balances for the 19-20 school year were reported to TEA in January 2021, during the 20-21 school year. Therefore, updated data for this report can only be generated by the district during the following year, once Mid-Year PEIMS is generated.
Mid-Year PEIMS files in OnDataSuite are associated with the year the data is reported (actual 2019-2020 data) as opposed to the year PEIMS collects (2020-2021). All reports reflect the use of the Mid-Year PEIMS data accurately upon the TEA PEIMS collections schedule.