Spreadsheet Issues, FY22 End of Year Financial Report

FY22 End of Year Financial Report (EOYR) workbooks are currently available in the ESE Security Portal.

We encourage school officials completing the FY22 EOYR to contact DESE about any technical difficulties they encounter (downloading and uploading, macros, printing, cell references, etc). If such problems are confirmed, this document will identify them and explain how to correct them if necessary.

Spreadsheet Issues:

1. We did not include funding from the School EBT Administration Reimbursement program that was distributed in FY22 in the grant revenues that were prepopulated on the EOYR. Please refer to this spreadsheet to see the amount that each district received from this program. You should add the total received to the grant revenues that were prepopulated on line 300 under the undistributed column and report expenditures from these funds under Other DESE Administered Federal Grants on Schedule 20.

2. The Department advised districts that received funding from the Emergency Operational Costs (EOC) for Child Nutrition Program Sponsors program and the Supply Chain Assistance (SCA) program to deposit the funds in the school lunch revolving account. If your district followed this advice, the funds should be included on line 610 along with your other school lunch receipts and reported along with the other expenditures from your school lunch revolving account on Schedule 1.C.2. Please refer to the spreadsheet provided above to see the amounts that each district received from these programs. However, if your district deposited money from either of these funds in separate accounts, you should add the amounts received from these programs to the grant revenues that were prepopulated on line 300 under the undistributed column and report the expenditures under Other DESE Administered Federal Grants on Schedule 20.

3. We included the charter school transportation assessments along with the charter school tuition amounts that we prepopulated on lines 2236 and 7661 in error. This impacts eight districts: Boston, Holyoke, Lawrence, Lynn, Malden, New Bedford, Springfield, and Worcester. We will correct this issue when these districts submit their reports.

4. We did not include funding that districts received from the state's mask reimbursement program last summer in the state grant revenues that were prepopulated on the EOYR. Chapter 22 of the Acts of 2022 (1599-0767) provided funding to reimburse districts for personal protective masks purchased locally during FY22, refer to this spreadsheet to see the amount that each district received. These funds could only be used to purchase masks. If you purchased masks in FY22, you should deposit these funds in a separate grant account, journal entry the expenditures to that account, and use the mask reimbursement to refund the original account (i.e., the general fund or another grant fund).

   If you did not purchase any masks in FY22, you must return all of the funds to the Department. If your mask purchase did not exceed your reimbursement, you are required to return the difference between the amount purchased and your reimbursement. Funds should be returned to:

   • Donna Shannon, Financial Planning Director
     Office of Financial Management
     Massachusetts Department of Elementary and Secondary Education
     135 Santilli Highway, Everett, MA 02149

   In order to report these funds on the EOYR, districts should add the amount that they received to the grant revenues that were prepopulated on line 510 under the undistributed column and report the corresponding expenditures, if any, under DESE Administered State Grants on line 4920 on Schedule 20 (function code 3200 Medical/Health Services). If you already filed your EOYR, you will need to submit an amendment to make these adjustments, including any offsetting reductions to the line or column where the expenditures were originally reported.

   In addition to providing funding, the statute also requires that the administration report publicly the on the number and type of masks purchased, how many were distributed, and where they were distributed. The Department will inform districts about the reporting requirements related to these funds at a later date.

5. Districts that participated in the Accelerating Mathematics Instruction for Students program in FY22 need to report the dollar value of the goods and service that they received from the Department through this program on the EOYR. Using its discretionary ESSER funds, the Department selected vendors to provide schools and districts with free access to the mathematics program and components, professional learning to support teachers' implementation of the program, and relevant data and evidence of student progress and growth in mathematics. This spreadsheet shows the dollar value of the goods and services that participating districts received, allocated by the following function codes: 2356 Costs for Instructional Staff to Attend Professional Development; 2410 Textbooks; and 2455 Instructional Software and Other Instructional Materials. Using this file, participating districts should add the total value of the goods and services that they received to the grant revenues that were prepopulated on line 300 under the undistributed column. The corresponding expenditures should be reported by function and school (or districtwide) as indicated on the spreadsheet on Schedule 3 under the ESSER SEA Reserve Grants column. If you already filed your EOYR, you will need to submit an amendment to make these adjustments. It is important to note that while these revenues and expenditures are required to be reported on your EOYR, you do not need to include them on your district's financial statements.

Last Updated: March 23, 2023