AUDIT-L.E.A. Updates

These updates do not upgrade previous versions to a newer release. The release number of your software can be found in the About  tab under Help tab in the software toolbar.

 

Updates for RELEASE 23

Release 23A

Update Notes

12/06/2019 : This update changes the notes to the RSI schedules for the TRS pension to refer to the GASB Codification rather than the original GASB 68 pronouncement.
 
12/01/2019 : This update corrects the underline for the cash flow statement for enterprise funds under the total amount for the Net Cash Provided by Operating Activities. This is the form with no major enterprise funds and both enterprise and internal service funds.
 
11/22/2019 : This update now allows for the line to be printed after only one line item and before the total passed through amount in the SEFA. There are some minor formatting changes in Exhibits B-1, C-1 and the footnote to Exhibit G-6.
 
11/08/2019 : This update adjusts the formatting on some of the forms of the reports where the lines appeared to be too close, cutting of the bottoms of the 'y' and 'g', etc.
 
10/27/2019 : This update adds the ability to add a reconciliation row and new overall total on the tax schedules for Districts which have changed their FY this reporting period. Users should add row with 3010 in the YEARS column and enter their information on that row. Remember you can add notes to the Tax Schedule by going to row 9000 and entering the text in the NOTE box at the bottom of the screen.
 
10/19/2019 : This update allows the description for function 93 on the budget comparison print routine to expand as necessary to include the full description of the function.
 
10/07/2019 : This update adds the cut and paste icons to the tool bar for the editing of the reconciliation statements C2 and C4.
 
09/23/2019 : This update corrects the text for the Reconciliation Statements C2 and C4 and adds the revised Pension and OPEB note to the file for the Notes to the Financial Statements in the Documents Section of the Report Generator.
 
08/11/2019 : This update adds a routine to change the ending date on the tax schedule for districts who changed from 8/31 to 6/30 this year. All schedules except the tax schedules are reported on the 10 month basis - beginning September 1, 2018 and ending June 30, 2019. The tax schedule, however, must contain 12 months of data and should be reported for September 1, 2018 through August 31, 2019. When editing the FY in the Report Data/Headings menu option be sure to enter June 30 and September 1 dates for the ending and beginning of the FY.
 
08/08/2019 : This update contains a few small corrections for alignment of items in Exhibit A-1 and Exhibit C-1. The footnotes to the Schedule of the District's Proportionate Share of the Net Pension Liability and of the Not OPEB liability have also been corrected.
 
07/16/2019 : This update contains all of the revisions in the Audit Program Compliance Programs as per the June, 2019, Supplement. There is also a revision to the OPEB and PENSION notes giving instructions to obtain the future net deferrals from the Schedule of Deferrals for GASB 68 and GASB 75 2018 which are now available on the TRS website. The revision to the printout for the reconciliation tables for these also now does not contain the schedule of deferrals calculated from TRS data previously provided.
 
06/20/2019 : This update contains some revisions to the OPEB note and the Pension Note which are created in the documents routine in the Report Generator. There is also a change on the GASB 75 Data Entry Screen instructing the user to enter then amount for a20 with a negative sign ONLY if the amount is negative in the TRS table. We have also added a routine to correct for rounding errors when calculating the future net deferrals for both GASB 75 and GASB 68.
 
06/14/2019 : This update corrects an error in printing the reconciliation between the change in Exhibit A1 and B1 resulting from the adjustments for GASB 75. The error was in the print routine only. The adjusting entries were correct and resulted in the correct adjustments in the fund to government wide adjustments file.
 
06/11/2019 : This update revises the GASB 75 and GASB 68 Data Entry Screens and makes required changes in previously programmed adjusting entries. A new table is added to the printed reports from these screens which calculates the future net deferrals for the next five years and thereafter for the required table in the notes. TRS no longer provides the schedule of deferrals providing this information for each district.
 
05/23/2019 : This update corrects an error in the routine importing the long-term debt and capital items from the prior year fund to government wide worksheet. The deferred resource inflow related to the OPEB plan was being imported into the column for the debt and capital items at the beginning of the year. This amount will be entered with the other adjusting entries in the GASB 75 column.
 
05/10/2019 : This update corrects the column headings for the correct FY in Exhibit G9 - The Schedule of District's Contributions for Other Postemployment Benefits (OPEB).
 
05/01/2019 : This update makes a revision in the Excel Worksheet for GASB 75 and for the Example worksheet for GASB 75. These will be placed in the installation folder for AUDIT-L.E.A.
 
04/13/2019 : This update corrects the GASB 75 adjustment system. There is an additional adjustment added. The AUDIT-L.E.A. Instruction Manual has been revised to show the new adjustment.
 
Release 23B

Update Notes

12/06/2019 : This update changes the notes to the RSI schedules for the TRS pension to refer to the GASB Codification rather than the original GASB 68 pronouncement.
 
12/01/2019 : This update corrects the underline for the cash flow statement for enterprise funds under the total amount for the Net Cash Provided by Operating Activities. This is the form with no major enterprise funds and both enterprise and internal service funds.
 
11/22/2019 : This update now allows for the line to be printed after only one line item and before the total passed through amount in the SEFA. There are some minor formatting changes in Exhibits B-1, C-1 and the footnote to Exhibit G-6.
 
11/08/2019 : This update adjusts the formatting on some of the forms of the reports where the lines appeared to be too close, cutting of the bottoms of the 'y' and 'g', etc.
 
10/27/2019 : This update adds the ability to add a reconciliation row and new overall total on the tax schedules for Districts which have changed their FY this reporting period. Users should add row with 3010 in the YEARS column and enter their information on that row. Remember you can add notes to the Tax Schedule by going to row 9000 and entering the text in the NOTE box at the bottom of the screen.
 
10/19/2019 : This update allows the description for function 93 on the budget comparison print routine to expand as necessary to include the full description of the function.
 
10/07/2019 : This update adds the cut and paste icons to the tool bar for the editing of the reconciliation statements C2 and C4.
 
09/23/2019 : This update corrects the text for the Reconciliation Statements C2 and C4 and adds the revised Pension and OPEB note to the file for the Notes to the Financial Statements in the Documents Section of the Report Generator.
 
08/11/2019 : This update adds a routine to change the ending date on the tax schedule for districts who changed from 8/31 to 6/30 this year. All schedules except the tax schedules are reported on the 10 month basis - beginning September 1, 2018 and ending June 30, 2019. The tax schedule, however, must contain 12 months of data and should be reported for September 1, 2018 through August 31, 2019. When editing the FY in the Report Data/Headings menu option be sure to enter June 30 and September 1 dates for the ending and beginning of the FY.
 
08/08/2019 : This update contains a few small corrections for alignment of items in Exhibit A-1 and Exhibit C-1. The footnotes to the Schedule of the District's Proportionate Share of the Net Pension Liability and of the Not OPEB liability have also been corrected.
 
07/16/2019 : This update contains all of the revisions in the Audit Program Compliance Programs as per the June, 2019, Supplement. There is also a revision to the OPEB and PENSION notes giving instructions to obtain the future net deferrals from the Schedule of Deferrals for GASB 68 and GASB 75 2018 which are now available on the TRS website. The revision to the printout for the reconciliation tables for these also now does not contain the schedule of deferrals calculated from TRS data previously provided.
 
06/20/2019 : This update contains some revisions to the OPEB note and the Pension Note which are created in the documents routine in the Report Generator. There is also a change on the GASB 75 Data Entry Screen instructing the user to enter then amount for a20 with a negative sign ONLY if the amount is negative in the TRS table. We have also added a routine to correct for rounding errors when calculating the future net deferrals for both GASB 75 and GASB 68.
 
06/14/2019 : This update corrects an error in printing the reconciliation between the change in Exhibit A1 and B1 resulting from the adjustments for GASB 75. The error was in the print routine only. The adjusting entries were correct and resulted in the correct adjustments in the fund to government wide adjustments file.
 
06/11/2019 : This update revises the GASB 75 and GASB 68 Data Entry Screens and makes required changes in previously programmed adjusting entries. A new table is added to the printed reports from these screens which calculates the future net deferrals for the next five years and thereafter for the required table in the notes. TRS no longer provides the schedule of deferrals providing this information for each district.
 
05/23/2019 : This update corrects an error in the routine importing the long-term debt and capital items from the prior year fund to government wide worksheet. The deferred resource inflow related to the OPEB plan was being imported into the column for the debt and capital items at the beginning of the year. This amount will be entered with the other adjusting entries in the GASB 75 column.
 
05/10/2019 : This update corrects the column headings for the correct FY in Exhibit G9 - The Schedule of District's Contributions for Other Postemployment Benefits (OPEB).
 
05/01/2019 : This update makes a revision in the Excel Worksheet for GASB 75 and for the Example worksheet for GASB 75. These will be placed in the installation folder for AUDIT-L.E.A.
 
04/13/2019 : This update corrects the GASB 75 adjustment system. There is an additional adjustment added. The AUDIT-L.E.A. Instruction Manual has been revised to show the new adjustment.
 
Release 23P

Update Notes

07/16/2019 : This update contains all of the revisions in the Audit Program Compliance Programs as per the June, 2019, Supplement. There is also a revision to the OPEB and PENSION notes giving instructions to obtain the future net deferrals from the Schedule of Deferrals for GASB 68 and GASB 75 2018 which are now available on the TRS website. The revision to the printout for the reconciliation tables for these also now does not contain the schedule of deferrals calculated from TRS data previously provided.
 


Updates for RELEASE 22

Release 22A

Update Notes

01/09/2019 : This update corrects the print routine for the second page of Exhibit H2 when there are only three columns of data on the first page. The calculation of the total expenditures in the second column was doubling the amount.
 
12/13/2018 : This update corrects the print routine for the note for the Negative Program Revenue resulting from the negative on-behalf contributions related to the negative expense for the TRS OPEB plan. The print routine was cutting off the end of the first paragraph.
 
12/06/2018 : This update corrects the print routine for Exhibits C2 and C4 so that the block format for the text is correctly printed on these exhibits. Remember you should not have extra spaces at the end of your text unless you wish to add additional lines after that item.
 
12/05/2018 : This update increases the column widths for the version of the combining statement H-2 where the first page has only three columns. This has been done to accommodate larger numbers in the columns.
 
12/03/2018 : This update corrects an error which occurred when creating data files in the report generator when there are NO special revenue funds but there are internal service funds or enterprise funds.
 
11/26/2018 : This update corrects the AUDIT DATA FEED routine to correctly bring in the total of the capital projects funds in Exhibits C1 and C3 (T.E.A.'s C-2) when there are multiple major capital projects funds in the fund level statements.
 
11/11/2018 : This update adds the message "AUDIT-L.E.A. found no Errors" to print for the PEIMS check routine in Trial Balance in the event there were no errors detected from the PEIMS check routine. There is also a correction to the name of the PDF file created for Schedule L. Remember this MUST either be included with your official PDF file OR submitted separately.
 
11/08/2018 : This update corrects an error in the PEIMS check routine checking for Error 20033-0008. The EdMIS code check routines have been edited to remove object code 6491 as an invalid code. In the Report Generator there is a change to the print reports for Exhibits E1 and E2 changing the size of the headings on Exhibit E2 to match those on Exhibit E1.
 
11/05/2018 : This update corrects the code for importing the beginning fund balances from the trial balance file into the Amended Budget Data file for governmental fund types so that the amounts from the Actual account balance for all object codes beginning with a 3 are brought in rather than any amounts in the Budget Data column in the trial balance.
 
11/02/2018 : This update corrects the code for importing the budget data from trial balance to the budget files in the report generator. Amounts in the Other Uses and Sources area were not being rounded.
 
11/01/2018 : This update corrects the code for importing the data for fund 101 into the grant revenue worksheet. The routine was not properly rounding the revenue amounts.
 
10/30/2018 : This update changes the descriptions for the RSI schedules referring to the Covered Payroll when importing from the prior year RSI schedule for Pensions. This was changed with GASB 85 from Covered Employee Payroll. There is also a correction to the routine related to the On-behalf Calculation Worksheet. When the table was closed, the calculations were not being saved correctly causing a difference between what you saw on the screen and what was printed from the Worksheets menu.
 
10/23/2018 : This update corrects the footnote on the Exhibit for the District's Contributions for the TRS OPEB. There were duplicate periods at the end of the first sentence. There is a correction to the printing of Exhibit C-1 so that the control code lines up with the description a bit better. There are some description changes for some of the data files and minor changes in some Exhibit Titles made at the request of the users.
 
10/15/2018 : This update corrects the data entry screen for the reconciliation statements C-2 and C-4 so that the Font name can be edited. There is also a new file for creating these exhibits which adds the record and description for the GASB 75 implementation.
 
09/20/2018 : This update corrects the year on the name of the PDF files created in the Audit Program Generator.
 
09/17/2018 : This update revises the routine in the GASB 75 Data Entry Screen to create the adjusting entry to credit expenses and debit revenues if the district's proportionate share of the state's proportionate share of pension expense is entered as a negative number. The instructions to enter this on-behalf as a positive number even though it is a negative number this year has been removed. A document is placed in your AUDLEA18 data folder explaining GASB's Guidance on this matter. There is also a routine in the GASB 34 Exhibits under the Government Wide menu option to print the suggested note to be added to your Notes to the Financial Statements which shows the impact of this on the grants and contributions on Exhibit B-1.
 
09/09/2018 : This update revises the routine in the GASB 75 Data Entry Screen to create the adjusting entry to credit expenses and debit revenues if the district's proportionate share of the state's proportionate share of pension expense is entered as a negative number. We are still trying to confirm with TRS that this is indeed how they want this to be treated. If you ignore the negative sign when entering this amount in the data entry screen, the entry will credit revenues and debit expenses.
 
09/05/2018 : This update provides the remainder of the revised compliance program files for the audit program generator. All of the compliance programs have now been updated with the information from the April 2018 compliance supplement.
 
08/30/2018 : This update corrects the printing of the page numbers on Exhibits C2 and C4.
 
08/29/2018 : This update revises the footnote to the four-column only report for the District's Contributions to the TRS Pension (G7) changing the reference to three years of data to four years of data. The description of the Deferred Outflow Related to TRS OPEB has been revised to remove the word "Resource" on Exhibit A-1.
 
08/23/2018 : This update adds print routines for the RSI TRS schedules for the District Contributions printing four columns on one page, or for the OPEB Schedule one, two, three, or four columns according to the number of columns of data you have. There is a small change to the Pension note correcting the 2017 contribution rate. We have also added a line to the print out of the GASB 75 input screen showing the calculated amount for the district's share of the 2018 State Supplemental Appropriation. There is also a revised Example GASB 75 worksheet and a GASB 75 worksheet in Excel placed in your installation folder.

 
08/15/2018 : This update places a revised version of the OPEB note and of the sample NOTES to the Financial Statements in your Common folder for AUDIT-L.E.A. The OPEB note had to be revised as the TRS sample was not exactly correct.
 
08/13/2018 : This update replaces a crucial file in the COMMON folder for posting the GASB 75 adjustments to the fund to government wide worksheet. This will NOT change any data you have already entered into the GASB 75 Entry Screen. There are also more revised compliance programs for the Audit Program Compliance Programs including the new program for Title IV Part A added with the 2018 supplement.
 
07/20/2018 : This update corrects the printout of the GASB 68 adjustments from the GASB 68 screen so that the total in Inflows column in the first table on Deferred Resource Flows prints correctly.
 
07/18/2018 : This update corrects one of the adjusting entry calculations for the GASB 68 adjusting entries. The formula calculating the sum of the effect of the adjustment in Column 5 plus any differences between what the district reported as contributing in items B2 and B3 and the total contribution reported by TRS in Column 4. A reminder to enter the adjustment (col. 5) with the Sign but enter the contribution as a positive has been added to the screen. I also includes a revised worksheet for GASB 68 Adjustments and one for GASB 75 Adjustments which will be placed in the folder where your application is saved. For Release 22A there are four revised compliance programs - Title 1, Career and Technology, Migrant and the generic program.
 
07/11/2018 : This update corrects the reference to column numbers on the GASB 75 Entry Screen and the Report of that Data. The tables from TRS had several columns where numbers are not provided. The revised Compliance program for the School Lunch and Breakfast Cluster is also provided for Releases A and P.
 
07/04/2018 : This update adds an Auto Adjustment routine to create an adjusting entry for the trial balance file which records to fund 199 object code 6144 the district's proportionate share of the supplemental appropriation paid to the TRS OPEB plan by the State during the district's current FY. The expenditure amounts are allocated by function using the functional distribution of the 6144 amounts in the trial balance file. An entry is also made to 199 5831. There is also an additional adjustment in the GASB 75 adjustments for the government wide statements which removes these amount from 5800 and expenses as these are NOT reported in the government wide statement.

We have also added documents in the documents routine in the Report generator for the OPEB Note and for the Pension Note as separate files for your convenience. These are also still included in the example notes.

The On Behalf Allocation Worksheet no longer adds rows for removing the on-behalf payments from the grant revenue worksheet and the TRS amounts are no longer imported into this worksheet from your trial balance file. Since all of the on-behalf payments can not be reported in the government wide, rows 191 and 192 should NOT appear in the Grant Revenue worksheet.
 
06/15/2018 : This update corrects the description in the RSI schedules for TRS Pensions and OPEBs to read "Covered Payroll" rather than "Covered-Employee Payroll" as per GASB 85. The Crosscutting Section and the Title 1 compliance programs have been updated as per the April 2018 Compliance Supplement. The OPEB and Pension Notes have been updated and added to the notes to the financial statements. The RSI note example has been added to the AUDLEA Instruction Manual.
 
05/23/2018 : This update adds code to calculate the student count for the MOE Record file if that field was not included in the prior year MOE Record File. This information is imported when you import the prior year trial balance data from your data files from AUDIT-L.E.A. for 2017.
 
05/21/2018 : This update corrects the reference to the lines on the SOF for the MOE test for IDEA B. These have changed this year to lines 30, 39 and 40. There is also a correction in the password for installing updates in the About screen for Release 22A.
 
05/06/2018 : This update corrects the Make PDF file routine for Exhibit G-9 and also corrects the wording for the RSI data files for TRS Pension and OPEBs to read "District's Covered-Employee Payroll".
 
05/05/2018 : Based on some updated information from TRS the routine for the GASB75 adjusting entries has been revised. There is also a new Excel worksheet for the GASB 75 adjustments. The official information has not yet been released from TRS. When it is further revisions may be necessary.
 
05/04/2018 : This update corrects the import routine bringing the total reported under GASB 24 in the On-Behalf Allocation Worksheet into the grant revenue worksheet.
 
04/25/2018 : This update revises the descriptions on the print routine for printing the data which has been entered into the GASB 75 Data Entry Screen.
 
04/22/2018 : This update revises the GASB 75 Entry Screen and adjusting entries due to updated information from TRS. NOTE: The Final version of their worksheets are not yet available so there may be additional updates necessary.
 
Release 22B

Update Notes

01/09/2019 : This update corrects the print routine for the second page of Exhibit H2 when there are only three columns of data on the first page. The calculation of the total expenditures in the second column was doubling the amount.
 
12/13/2018 : This update corrects the print routine for the note for the Negative Program Revenue resulting from the negative on-behalf contributions related to the negative expense for the TRS OPEB plan. The print routine was cutting off the end of the first paragraph.
 
12/06/2018 : This update corrects the print routine for Exhibits C2 and C4 so that the block format for the text is correctly printed on these exhibits. Remember you should not have extra spaces at the end of your text unless you wish to add additional lines after that item.
 
12/05/2018 : This update increases the column widths for the version of the combining statement H-2 where the first page has only three columns. This has been done to accommodate larger numbers in the columns.
 
12/03/2018 : This update corrects an error which occurred when creating data files in the report generator when there are NO special revenue funds but there are internal service funds or enterprise funds.
 
11/26/2018 : This update corrects the AUDIT DATA FEED routine to correctly bring in the total of the capital projects funds in Exhibits C1 and C3 (T.E.A.'s C-2) when there are multiple major capital projects funds in the fund level statements.
 
11/11/2018 : This update adds the message "AUDIT-L.E.A. found no Errors" to print for the PEIMS check routine in Trial Balance in the event there were no errors detected from the PEIMS check routine. There is also a correction to the name of the PDF file created for Schedule L. Remember this MUST either be included with your official PDF file OR submitted separately.
 
11/08/2018 : This update corrects an error in the PEIMS check routine checking for Error 20033-0008. The EdMIS code check routines have been edited to remove object code 6491 as an invalid code. In the Report Generator there is a change to the print reports for Exhibits E1 and E2 changing the size of the headings on Exhibit E2 to match those on Exhibit E1.
 
11/05/2018 : This update corrects the code for importing the beginning fund balances from the trial balance file into the Amended Budget Data file for governmental fund types so that the amounts from the Actual account balance for all object codes beginning with a 3 are brought in rather than any amounts in the Budget Data column in the trial balance.
 
11/02/2018 : This update corrects the code for importing the budget data from trial balance to the budget files in the report generator. Amounts in the Other Uses and Sources area were not being rounded.
 
11/01/2018 : This update corrects the code for importing the data for fund 101 into the grant revenue worksheet. The routine was not properly rounding the revenue amounts.
 
10/30/2018 : This update changes the descriptions for the RSI schedules referring to the Covered Payroll when importing from the prior year RSI schedule for Pensions. This was changed with GASB 85 from Covered Employee Payroll. There is also a correction to the routine related to the On-behalf Calculation Worksheet. When the table was closed, the calculations were not being saved correctly causing a difference between what you saw on the screen and what was printed from the Worksheets menu.
 
10/23/2018 : This update corrects the footnote on the Exhibit for the District's Contributions for the TRS OPEB. There were duplicate periods at the end of the first sentence. There is a correction to the printing of Exhibit C-1 so that the control code lines up with the description a bit better. There are some description changes for some of the data files and minor changes in some Exhibit Titles made at the request of the users.
 
10/15/2018 : This update corrects the data entry screen for the reconciliation statements C-2 and C-4 so that the Font name can be edited. There is also a new file for creating these exhibits which adds the record and description for the GASB 75 implementation.
 
09/17/2018 : This update revises the routine in the GASB 75 Data Entry Screen to create the adjusting entry to credit expenses and debit revenues if the district's proportionate share of the state's proportionate share of pension expense is entered as a negative number. The instructions to enter this on-behalf as a positive number even though it is a negative number this year has been removed. A document is placed in your AUDLEA18 data folder explaining GASB's Guidance on this matter. There is also a routine in the GASB 34 Exhibits under the Government Wide menu option to print the suggested note to be added to your Notes to the Financial Statements which shows the impact of this on the grants and contributions on Exhibit B-1.
 
09/09/2018 : This update revises the routine in the GASB 75 Data Entry Screen to create the adjusting entry to credit expenses and debit revenues if the district's proportionate share of the state's proportionate share of pension expense is entered as a negative number. We are still trying to confirm with TRS that this is indeed how they want this to be treated. If you ignore the negative sign when entering this amount in the data entry screen, the entry will credit revenues and debit expenses.
 
08/30/2018 : This update corrects the printing of the page numbers on Exhibits C2 and C4.
 
08/29/2018 : This update revises the footnote to the four-column only report for the District's Contributions to the TRS Pension (G7) changing the reference to three years of data to four years of data. The description of the Deferred Outflow Related to TRS OPEB has been revised to remove the word "Resource" on Exhibit A-1.
 
08/23/2018 : This update adds print routines for the RSI TRS schedules for the District Contributions printing four columns on one page, or for the OPEB Schedule one, two, three, or four columns according to the number of columns of data you have. There is a small change to the Pension note correcting the 2017 contribution rate. We have also added a line to the print out of the GASB 75 input screen showing the calculated amount for the district's share of the 2018 State Supplemental Appropriation. There is also a revised Example GASB 75 worksheet and a GASB 75 worksheet in Excel placed in your installation folder.

 
08/15/2018 : This update places a revised version of the OPEB note and of the sample NOTES to the Financial Statements in your Common folder for AUDIT-L.E.A. The OPEB note had to be revised as the TRS sample was not exactly correct.
 
08/13/2018 : This update replaces a crucial file in the COMMON folder for posting the GASB 75 adjustments to the fund to government wide worksheet. This will NOT change any data you have already entered into the GASB 75 Entry Screen. There are also more revised compliance programs for the Audit Program Compliance Programs including the new program for Title IV Part A added with the 2018 supplement.
 
07/20/2018 : This update corrects the printout of the GASB 68 adjustments from the GASB 68 screen so that the total in Inflows column in the first table on Deferred Resource Flows prints correctly.
 
07/18/2018 : This update corrects one of the adjusting entry calculations for the GASB 68 adjusting entries. The formula calculating the sum of the effect of the adjustment in Column 5 plus any differences between what the district reported as contributing in items B2 and B3 and the total contribution reported by TRS in Column 4. A reminder to enter the adjustment (col. 5) with the Sign but enter the contribution as a positive has been added to the screen. I also includes a revised worksheet for GASB 68 Adjustments and one for GASB 75 Adjustments which will be placed in the folder where your application is saved. For Release 22A there are four revised compliance programs - Title 1, Career and Technology, Migrant and the generic program.
 
07/11/2018 : This update corrects the reference to column numbers on the GASB 75 Entry Screen and the Report of that Data. The tables from TRS had several columns where numbers are not provided. The revised Compliance program for the School Lunch and Breakfast Cluster is also provided for Releases A and P.
 
07/04/2018 : This update adds an Auto Adjustment routine to create an adjusting entry for the trial balance file which records to fund 199 object code 6144 the district's proportionate share of the supplemental appropriation paid to the TRS OPEB plan by the State during the district's current FY. The expenditure amounts are allocated by function using the functional distribution of the 6144 amounts in the trial balance file. An entry is also made to 199 5831. There is also an additional adjustment in the GASB 75 adjustments for the government wide statements which removes these amount from 5800 and expenses as these are NOT reported in the government wide statement.

We have also added documents in the documents routine in the Report generator for the OPEB Note and for the Pension Note as separate files for your convenience. These are also still included in the example notes.

The On Behalf Allocation Worksheet no longer adds rows for removing the on-behalf payments from the grant revenue worksheet and the TRS amounts are no longer imported into this worksheet from your trial balance file. Since all of the on-behalf payments can not be reported in the government wide, rows 191 and 192 should NOT appear in the Grant Revenue worksheet.
 
06/15/2018 : This update corrects the description in the RSI schedules for TRS Pensions and OPEBs to read "Covered Payroll" rather than "Covered-Employee Payroll" as per GASB 85. The Crosscutting Section and the Title 1 compliance programs have been updated as per the April 2018 Compliance Supplement. The OPEB and Pension Notes have been updated and added to the notes to the financial statements. The RSI note example has been added to the AUDLEA Instruction Manual.
 
05/23/2018 : This update adds code to calculate the student count for the MOE Record file if that field was not included in the prior year MOE Record File. This information is imported when you import the prior year trial balance data from your data files from AUDIT-L.E.A. for 2017.
 
05/21/2018 : This update corrects the reference to the lines on the SOF for the MOE test for IDEA B. These have changed this year to lines 30, 39 and 40. There is also a correction in the password for installing updates in the About screen for Release 22A.
 
05/06/2018 : This update corrects the Make PDF file routine for Exhibit G-9 and also corrects the wording for the RSI data files for TRS Pension and OPEBs to read "District's Covered-Employee Payroll".
 
05/05/2018 : Based on some updated information from TRS the routine for the GASB75 adjusting entries has been revised. There is also a new Excel worksheet for the GASB 75 adjustments. The official information has not yet been released from TRS. When it is further revisions may be necessary.
 
05/04/2018 : This update corrects the import routine bringing the total reported under GASB 24 in the On-Behalf Allocation Worksheet into the grant revenue worksheet.
 
04/25/2018 : This update revises the descriptions on the print routine for printing the data which has been entered into the GASB 75 Data Entry Screen.
 
04/22/2018 : This update revises the GASB 75 Entry Screen and adjusting entries due to updated information from TRS. NOTE: The Final version of their worksheets are not yet available so there may be additional updates necessary.
 
Release 22P

Update Notes

09/20/2018 : This update corrects the year on the name of the PDF files created in the Audit Program Generator.
 
09/05/2018 : This update provides the remainder of the revised compliance program files for the audit program generator. All of the compliance programs have now been updated with the information from the April 2018 compliance supplement.
 
08/23/2018 : There is a revised Excel example GASB 75 worksheet and a revised Excel GASB 75 worksheet placed in the installation folder.
 
08/13/2018 : This update replaces a crucial file in the COMMON folder for posting the GASB 75 adjustments to the fund to government wide worksheet. This will NOT change any data you have already entered into the GASB 75 Entry Screen. There are also more revised compliance programs for the Audit Program Compliance Programs including the new program for Title IV Part A added with the 2018 supplement.
 
07/18/2018 : This update includes the revisions using the April 2018 compliance supplement and the April 2017 supplement for Title 1, Career and Technology, Migrant, and the Generic Compliance Programs. There is also a revised worksheet for GASB 68 Adjustments and one for GASB 75 Adjustments which will be placed in the folder where your application is saved.
 
07/11/2018 : This update corrects the reference to column numbers on the GASB 75 Entry Screen and the Report of that Data. The tables from TRS had several columns where numbers are not provided. The revised Compliance program for the School Lunch and Breakfast Cluster is also provided for Releases A and P.
 
06/15/2018 : This update corrects the description in the RSI schedules for TRS Pensions and OPEBs to read "Covered Payroll" rather than "Covered-Employee Payroll" as per GASB 85. The Crosscutting Section and the Title 1 compliance programs have been updated as per the April 2018 Compliance Supplement. The OPEB and Pension Notes have been updated and added to the notes to the financial statements. The RSI note example has been added to the AUDLEA Instruction Manual.
 
Release 22R

Update Notes

01/09/2019 : This update corrects the print routine for the second page of Exhibit H2 when there are only three columns of data on the first page. The calculation of the total expenditures in the second column was doubling the amount.
 
12/13/2018 : This update corrects the print routine for the note for the Negative Program Revenue resulting from the negative on-behalf contributions related to the negative expense for the TRS OPEB plan. The print routine was cutting off the end of the first paragraph.
 
12/06/2018 : This update corrects the print routine for Exhibits C2 and C4 so that the block format for the text is correctly printed on these exhibits. Remember you should not have extra spaces at the end of your text unless you wish to add additional lines after that item.
 
12/05/2018 : This update increases the column widths for the version of the combining statement H-2 where the first page has only three columns. This has been done to accommodate larger numbers in the columns.
 
12/03/2018 : This update corrects an error which occurred when creating data files in the report generator when there are NO special revenue funds but there are internal service funds or enterprise funds.
 
11/26/2018 : This update corrects the AUDIT DATA FEED routine to correctly bring in the total of the capital projects funds in Exhibits C1 and C3 (T.E.A.'s C-2) when there are multiple major capital projects funds in the fund level statements.
 
11/11/2018 : This update adds the message "AUDIT-L.E.A. found no Errors" to print for the PEIMS check routine in Trial Balance in the event there were no errors detected from the PEIMS check routine. There is also a correction to the name of the PDF file created for Schedule L. Remember this MUST either be included with your official PDF file OR submitted separately.
 
11/08/2018 : This update corrects an error in the PEIMS check routine checking for Error 20033-0008. The EdMIS code check routines have been edited to remove object code 6491 as an invalid code. In the Report Generator there is a change to the print reports for Exhibits E1 and E2 changing the size of the headings on Exhibit E2 to match those on Exhibit E1.
 
10/30/2018 : This update changes the descriptions for the RSI schedules referring to the Covered Payroll when importing from the prior year RSI schedule for Pensions. This was changed with GASB 85 from Covered Employee Payroll. There is also a correction to the routine related to the On-behalf Calculation Worksheet. When the table was closed, the calculations were not being saved correctly causing a difference between what you saw on the screen and what was printed from the Worksheets menu.
 
10/23/2018 : This update corrects the footnote on the Exhibit for the District's Contributions for the TRS OPEB. There were duplicate periods at the end of the first sentence. There is a correction to the printing of Exhibit C-1 so that the control code lines up with the description a bit better. There are some description changes for some of the data files and minor changes in some Exhibit Titles made at the request of the users.
 
10/15/2018 : This update corrects the data entry screen for the reconciliation statements C-2 and C-4 so that the Font name can be edited. There is also a new file for creating these exhibits which adds the record and description for the GASB 75 implementation.
 
09/17/2018 : This update revises the routine in the GASB 75 Data Entry Screen to create the adjusting entry to credit expenses and debit revenues if the district's proportionate share of the state's proportionate share of pension expense is entered as a negative number. The instructions to enter this on-behalf as a positive number even though it is a negative number this year has been removed. A document is placed in your AUDLEA18 data folder explaining GASB's Guidance on this matter. There is also a routine in the GASB 34 Exhibits under the Government Wide menu option to print the suggested note to be added to your Notes to the Financial Statements which shows the impact of this on the grants and contributions on Exhibit B-1.
 
09/09/2018 : This update revises the routine in the GASB 75 Data Entry Screen to create the adjusting entry to credit expenses and debit revenues if the district's proportionate share of the state's proportionate share of pension expense is entered as a negative number. We are still trying to confirm with TRS that this is indeed how they want this to be treated. If you ignore the negative sign when entering this amount in the data entry screen, the entry will credit revenues and debit expenses.
 
08/30/2018 : This update corrects the printing of the page numbers on Exhibits C2 and C4.
 
08/29/2018 : This update revises the footnote to the four-column only report for the District's Contributions to the TRS Pension (G7) changing the reference to three years of data to four years of data. The description of the Deferred Outflow Related to TRS OPEB has been revised to remove the word "Resource" on Exhibit A-1.
 
08/23/2018 : This update adds print routines for the RSI TRS schedules for the District Contributions printing four columns on one page, or for the OPEB Schedule one, two, three, or four columns according to the number of columns of data you have. There is a small change to the Pension note correcting the 2017 contribution rate. We have also added a line to the print out of the GASB 75 input screen showing the calculated amount for the district's share of the 2018 State Supplemental Appropriation. There is also a revised Example GASB 75 worksheet and a GASB 75 worksheet in Excel placed in your installation folder.

 
08/15/2018 : This update places a revised version of the OPEB note and of the sample NOTES to the Financial Statements in your Common folder for AUDIT-L.E.A. The OPEB note had to be revised as the TRS sample was not exactly correct.
 
08/13/2018 : This update replaces a crucial file in the COMMON folder for posting the GASB 75 adjustments to the fund to government wide worksheet. This will NOT change any data you have already entered into the GASB 75 Entry Screen. There are also more revised compliance programs for the Audit Program Compliance Programs including the new program for Title IV Part A added with the 2018 supplement.
 
07/20/2018 : This update corrects the printout of the GASB 68 adjustments from the GASB 68 screen so that the total in Inflows column in the first table on Deferred Resource Flows prints correctly.
 
07/18/2018 : This update corrects one of the adjusting entry calculations for the GASB 68 adjusting entries. The formula calculating the sum of the effect of the adjustment in Column 5 plus any differences between what the district reported as contributing in items B2 and B3 and the total contribution reported by TRS in Column 4. A reminder to enter the adjustment (col. 5) with the Sign but enter the contribution as a positive has been added to the screen. I also includes a revised worksheet for GASB 68 Adjustments and one for GASB 75 Adjustments which will be placed in the folder where your application is saved. For Release 22A there are four revised compliance programs - Title 1, Career and Technology, Migrant and the generic program.
 
07/11/2018 : This update corrects the reference to column numbers on the GASB 75 Entry Screen and the Report of that Data. The tables from TRS had several columns where numbers are not provided. The revised Compliance program for the School Lunch and Breakfast Cluster is also provided for Releases A and P.
 
07/04/2018 : This update adds an Auto Adjustment routine to create an adjusting entry for the trial balance file which records to fund 199 object code 6144 the district's proportionate share of the supplemental appropriation paid to the TRS OPEB plan by the State during the district's current FY. The expenditure amounts are allocated by function using the functional distribution of the 6144 amounts in the trial balance file. An entry is also made to 199 5831. There is also an additional adjustment in the GASB 75 adjustments for the government wide statements which removes these amount from 5800 and expenses as these are NOT reported in the government wide statement.

We have also added documents in the documents routine in the Report generator for the OPEB Note and for the Pension Note as separate files for your convenience. These are also still included in the example notes.

The On Behalf Allocation Worksheet no longer adds rows for removing the on-behalf payments from the grant revenue worksheet and the TRS amounts are no longer imported into this worksheet from your trial balance file. Since all of the on-behalf payments can not be reported in the government wide, rows 191 and 192 should NOT appear in the Grant Revenue worksheet.
 
06/15/2018 : This update corrects the description in the RSI schedules for TRS Pensions and OPEBs to read "Covered Payroll" rather than "Covered-Employee Payroll" as per GASB 85. The Crosscutting Section and the Title 1 compliance programs have been updated as per the April 2018 Compliance Supplement. The OPEB and Pension Notes have been updated and added to the notes to the financial statements. The RSI note example has been added to the AUDLEA Instruction Manual.
 
05/06/2018 : This update corrects the Make PDF file routine for Exhibit G-9 and also corrects the wording for the RSI data files for TRS Pension and OPEBs to read "District's Covered-Employee Payroll".
 
05/05/2018 : Based on some updated information from TRS the routine for the GASB75 adjusting entries has been revised. There is also a new Excel worksheet for the GASB 75 adjustments. The official information has not yet been released from TRS. When it is further revisions may be necessary.
 
05/04/2018 : This update corrects the import routine bringing the total reported under GASB 24 in the On-Behalf Allocation Worksheet into the grant revenue worksheet.
 
Release 22S

Update Notes

11/11/2018 : This update adds the message "AUDIT-L.E.A. found no Errors" to print for the PEIMS check routine in Trial Balance in the event there were no errors detected from the PEIMS check routine. There is also a correction to the name of the PDF file created for Schedule L. Remember this MUST either be included with your official PDF file OR submitted separately.
 
11/08/2018 : This update corrects an error in the PEIMS check routine checking for Error 20033-0008. The EdMIS code check routines have been edited to remove object code 6491 as an invalid code. In the Report Generator there is a change to the print reports for Exhibits E1 and E2 changing the size of the headings on Exhibit E2 to match those on Exhibit E1.
 
08/23/2018 : There is a revised Excel example GASB 75 worksheet and a revised Excel GASB 75 worksheet placed in the installation folder.
 
07/18/2018 : This update includes a revised worksheet for GASB 68 Adjustments and one for GASB 75 Adjustments which will be placed in the folder where your application is saved.
 
07/11/2018 : This update corrects the reference to column numbers on the GASB 75 Entry Screen and the Report of that Data. The tables from TRS had several columns where numbers are not provided. The revised Compliance program for the School Lunch and Breakfast Cluster is also provided for Releases A and P.
 
07/04/2018 : This update adds an Auto Adjustment routine to create an adjusting entry for the trial balance file which records to fund 199 object code 6144 the district's proportionate share of the supplemental appropriation paid to the TRS OPEB plan by the State during the district's current FY. The expenditure amounts are allocated by function using the functional distribution of the 6144 amounts in the trial balance file. An entry is also made to 199 5831. There is also an additional adjustment in the GASB 75 adjustments for the government wide statements which removes these amount from 5800 and expenses as these are NOT reported in the government wide statement.

We have also added documents in the documents routine in the Report generator for the OPEB Note and for the Pension Note as separate files for your convenience. These are also still included in the example notes.

The On Behalf Allocation Worksheet no longer adds rows for removing the on-behalf payments from the grant revenue worksheet and the TRS amounts are no longer imported into this worksheet from your trial balance file. Since all of the on-behalf payments can not be reported in the government wide, rows 191 and 192 should NOT appear in the Grant Revenue worksheet.
 
06/15/2018 : This update corrects the description in the RSI schedules for TRS Pensions and OPEBs to read "Covered Payroll" rather than "Covered-Employee Payroll" as per GASB 85. The Crosscutting Section and the Title 1 compliance programs have been updated as per the April 2018 Compliance Supplement. The OPEB and Pension Notes have been updated and added to the notes to the financial statements. The RSI note example has been added to the AUDLEA Instruction Manual.
 
05/23/2018 : This update adds code to calculate the student count for the MOE Record file if that field was not included in the prior year MOE Record File. This information is imported when you import the prior year trial balance data from your data files from AUDIT-L.E.A. for 2017.
 
05/21/2018 : This update corrects the reference to the lines on the SOF for the MOE test for IDEA B. These have changed this year to lines 30, 39 and 40. There is also a correction in the password for installing updates in the About screen for Release 22A.