School District Finance Operations

AFR/MFR Standard Journal Entries are standard journal entries that must be used when each LEA posts selected types of transactions to their general ledger. This is especially relevant in determining the "Per Pupil" expenditures.

AFR/MFR Recommendations are guidelines to ensure that accounting data is reported more consistently to allow for a more accurate reflection of LEA data. This is especially relevant to all parties in determining "Per Pupil" expenditures.

MFR Exclude Form - Complete this form if you want DPI to exclude either a Fund or Fund with specific PRCs for per-pupil calculations.

UERS Payroll and General Expense Edit Legends give the definitions of the error messages that the LEAs receive when their monthly financial data is edited for compliance with UERS data requirements.

School Business - Systems Information for New Finance Officers and Staff

The LEA Training Guide is geared towards those who work in the finance office as well as some general guidelines and refreshers for finance officers. A guide to help those in the LEAs who are doing the bank reconciliation, the financial report reconciliation, completing the FPD 202 forms, etc... Also see Cash Management for:

• LEA Cash Management User Guide
• LEAs – Cheat Sheet to MSA-Cash Management Access

Procedures for the Transfer of Local Payments to Charter Schools

eMFTS / WinSCP Registration Guide

• Boarding LEAs and Charter Schools to eMFTS (electronic Managed File Transfer System)
• eMFTS Access Approval Form June 20, 2023
• Accessing Reports in WinSCP (Windows Secure Copy)

How to Subscribe to the Budget and Amendment System (BAAS)

Professional Certification for NC School Finance Officers - SBE Policy