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​AFR 2021-2022 Summary of Changes

Posted 09/13/2022

The information provided below lists many of the AFR changes for the 2021-2022 report and should be referenced when preparing to close your books to ensure the financial data required on the AFR is available and properly coded. It is recommended that schools check this summary for updates. Updates will be highlighted.

Revenue Reporting:
Changes to revenue reporting include:

    • Revenue Code 7501, previously available for school district use only has been removed.
    • Revenue code 9220 for Leases has been added for use by all LEA types.
    • The following revenue codes have been added for COVID related funding: 6833, 6834, 8746, 8747, 8748, 8751, 8752, 8753, 8754, 8755 and 8756.
Expenditure Reporting:

Changes to expenditure reporting include:

    • Expenditure Function 5140, Objects 830 and 910 for Leases have been added for use by all LEA types.
Schedules:

    • CESE: The Current Expenditures for Special Education schedule has been reformatted to collect data in a clearer manner to help alleviate confusion in reporting. Refer to the AFR User Manual for more detailed instructions.
    • SOIN: A new long term debt category has been added for Leases. All leases are to be aggregated by the LEA and reported as one entry on the SOIN.
    • IU CEAS: The IU Current Expenditure Allocation Schedule for IUs only which was previously completed via submission of an Excel spreadsheet has been incorporated into the AFR. IUs will have the option to complete either the IU CEAS schedule within the AFR or may choose to submit an Excel spreadsheet as was done in prior years. Refer to the AFR User Manual for more detailed instructions.

Continuing Guidance:

    • Please review the Valid Revenue and Expenditure Code files posted to the PDE website which list all the account code combinations available for importing Governmental fund data into the AFR. These files have been updated for the 2021-22 fiscal year reporting.

Additional AFR information is available on the AFR page of the PDE website including User Manuals, Instructions, Valid Revenue and Expenditure Codes, Data Upload File Specifications and Templates..