1. How to use the Certified Annual Report (CAR) – Chart of Account (COA) test site and actual site

2. Test and actual sites COA test site mirrors the actual site – Available year around – Switches to the current fiscal year’s edits after all the past fiscal year’s CARs have been received and reviewed – Additional capability of testing individual account codes Actual upload site is available in August – All accruals and deferrals should be made prior to upload

3. Log in to the Iowa Education Portal: https://portal.ed.iowa.gov/iowalandingpage/Landing.aspx https://portal.ed.iowa.gov/iowalandingpage/Landing.aspx

4. Go into appropriate application

5. Test site Test early and test often!!! Testing gives you the opportunity to clean up incorrect account codes or reconciliations early on.

6. Test site – testing individual records

7. Enter up to 5 account numbers & click the Run Test button

8. OR… upload entire text file

9. Next screen…. And choose the file to upload….

10. First time through – answer questions. Edits are based on the answers.

11. Click on NOT COMPLETE button-Stage1

12. Stage 1 - Green Complete – can progress through Stages 2, 3 and 4. Stage 1 – Red Not Complete – can progress to Stage 2 only if the edits are due to negative amounts on the balance sheet. Otherwise Stage 1 edits will need to be corrected to progress.

13. If edits appear in Stage 2, they do not need to be corrected at that point and you can advance to Stages 3 and 4.

14. To view edits or warnings – 2 possible buttons to view each screen

15. Stages 1 & 2 Edits are grouped in 2 ways – by fund and in categories

16. Stages 3 & 4 Edits are grouped as general edits

17. Edits vs. Warnings Edits are absolutes for every district and must be corrected and eliminated in order to certify the CAR. Warnings are not absolutes for every district but apply to most. If a warning applies to the district, it must be corrected and eliminated. If it does not apply, the district must comment as to why it does not apply to the district in order to certify the CAR.

18. Warnings – Edit Warning to Comment

19. Individual account vs. entire file Individual account codes – Most edit checks to look at the format of an account code are in Stages 1 and 2. – Progressing to Stages 3 and 4, which are comprised of various reconciling edits, will give edit messages that do not relate to the account number. Entire files – Some edits in Stages 3 and 4 cannot be corrected until all revenues are recorded and accruals/adjustments, deferred inflows and outflows, and end-of-year journal entries are made.

20. Try, try, and try again! Individual account codes – Repeat this process for 1 to 5 account codes at any time – Completing Stages 1 and 2 determines the validity of the code Entire files – Correct edits and repeat process – Mirrors the actual upload site which is available in mid-August

21. Actual CAR upload and reports Check points – Bank accounts are reconciled to financials – Using most updated version of financial software – One upload file – all accounts from all funds must be included in one comma delimited text file – Accounting entries have been made (adjustments, accruals, deferred inflows and deferred outflows) – Opened CAR reports and verified balances to ledger – Reviewed for accuracy – Report must be completed & certified by Sept. 15th

22. Actual CAR upload and reports – check reports for accuracy Report screen below

23. Navigation of CAR-COA Use the buttons across the top of the screen In CAR, user must complete contact information before accessing other screens CAR also has additional report – Nonprofit School Organizations In completing a report or certification, information is only accepted after hitting UPDATE button

24. Complete 1 report – Nonprofit School Organizations If not applicable, must still hit Update

25. Instructions Instructions can be found at: Certified Annual Financial Reports (CAR) Or navigate by going to https://www.educateiowa.gov/, A-Z Index, Certified Annual Financial Reports (CAR) https://www.educateiowa.gov/

26. Resources – Use the Department of Education website often at https://www.educateiowa.gov/ & bookmark !!! https://www.educateiowa.gov/ – School Business & Finance, Accounting & Reporting, CAR CAR Information & Instructions – School Business & Finance, Accounting & Reporting, Uniform Financial Accounting Appendix G: Chart of Account Descriptions Appendix H: Minimum Chart of Account Quick Reference Guide Uniform Financial Accounting Manual – 2004 Edition – School Business & Finance, Accounting & Reporting, Procedures Uniform Administrative Procedures for LEAs (AEAs)

27. Other tips for using the Department of Education’s website Use the A-Z Programs List for finding things quickly

28. Other tips to using the Department of Education’s website Quick link to Iowa Education Portal

29. Contact Us!!!! Denise Ragias – for help with the uploads and reports – Email: denise.ragias@iowa.govdenise.ragias@iowa.gov – Phone: 515-281-4741 Janice Evans - for help with account codes and journal entries – Email: janice.evans@iowa.govjanice.evans@iowa.gov – Phone: 515-281-4740