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School Finance Unit
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About
The School Finance Unit supports the field and the legislature with funding distribution, reporting, and implementation of and compliance with school finance legislation.
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Public School Finance Act
- Funding and Payment Information
- Historical Funding Information
- Charter School At-Risk Calculation
- Facility School Payments
- School Finance Bill Legislative Summaries
- At-Risk Measure for School Finance Working Group
- School Finance Task Force
- School Transportation Task Force
- Update to Rules for the Administration of the Public School Finance Act of 1994 (1 CCR 301-39)
- School Finance Adequacy Studies
- HB 24-1448 Implementation Report
- Proportionate Pupil Count - County Fund and YSC
Financial Policies & Procedures
- FPP Handbook: Draft (PDF)
- Chart of Accounts
- FPP Advisory Committee Information
- Financial Transparency Resources
- GASB 68: PERA: State on Behalf Payment
- GASB 84: Fiduciary Activities Changes (PDF)
- GASB 87: Leases (PDF)
- GASB 96: – Subscription-Based Arrangements (PDF)
- GASB 101: Compensated Absences (PDF)
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Statutory Compliance & Reporting
- Financial Audit Law and Submission
- Critical Dates - FY 2026-2027 (DOCX)
- Financial Audit Law and Submission
- Report on District Revenues and Expenditures
- Budget Templates
- Required: Uniform Budget Summary (XLS)
- Optional: CDE-18 with links to Uniform Budget Summary (XLS)
- Optional: CDE-18 with Salary Schedule Links and Uniform Budget Summary (XLS)
- Budget Appropriation Resolution (XLS)
- Budget FY27 Template (XLS)
- School Finance Templates
- Audit Workpaper (XLS)
- Bank Reconciliation (XLS)
- Bank Reconciliation - Full Year (XLS)
- Business Manager Year-Round Monthly Calendar (XLS)
- Charter Flow-Through (XLS)
- County Property Tax Accounting Template (XLS)
- Quarterly Financial Statements (XLS)
- Sample Licensed - Salary Schedule Scattergram (XLS)
- Sample Classified - Hourly Schedule Scattergram (XLS)
CDE templates may be updated, customized and used by the District/BOCES to meet statutory requirements. The templates have passed the native accessibility check within the program in which the template was created (for .xls files, that program is Microsoft Excel). The District/BOCES must follow its own accessibility policies after the template has been updated/modified.
- Data Pipeline
- Data Pipeline: Quick Reference (DOCX)
- Data Pipeline: Reconciliation Checklist (DOCX)
- Data Pipeline: Finance December Details
- Data Pipeline: Helpful Hints for Business Rules
- Data Pipeline: Single Sign-on (On the Identity Management page, scroll down to Data Pipeline and click the plus sign. Once it is expanded, you will see the login link for Data Pipeline)
- Assurances for Financial Accreditation
- Where Do I Send My Audit?
- Revenue reports and check figures FY 2025-2026 (the links below will be updated by end of August 2026):
- Financial Data Warehouse Sub-Recipient Report
- State revenue check figures (will be updated by end of August 2026)
- PERA: Modified Accrual Calculation (coming by August 2026). The District/BOCES percentage to populate the Calculation Worksheet is available on the School Division Trust Fund report accessed through the PERA STARS portal. Not to be used by DPS/DPS charter schools (a different schedule applies).
- USDA Foods (coming by August 2026)
- Worksheet to Calculate Voter Approved MLO Revenue by county (coming by August 2026))
- Indirect Cost Rates
- Federal Grants Accounting Section
- Financial Reporting, Prior Years