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    Office of Comptroller Operations

    AFR 2024-2025 Summary of Changes

    The information provided below lists the most relevant AFR changes for the 2024-2025 report and should be referenced when preparing to close your books to ensure the financial data required on the AFR is available and properly coded. It is recommended that LEAs check this summary for updates.

     

    Additional AFR information is available on the AFR section of PDE’s website, including User Manuals, Reporting Clarifications, Valid Revenue and Expenditure Codes, Data Upload File Specifications and Templates.

    Revenue Reporting:

    • Revenue code 7330 (Health Services Funding) was replaced by 7331 (State Reimbursement for Health Services) and 7332 (Feminine Hygiene Product Funding). Amounts previously reported in 7330 must now be broken out into 7331 and 7332 on the AFR.
    • Revenue codes 7531 (Ready to Learn Block Grant Foundation), 7532 (Adequacy Supplement), and 7533 (Tax Equity Supplement) were added to the AFR to report Ready to Learn funding.
    • The title for revenue code 7350 was updated on the AFR to account for school facility improvements as well as environmental subsidies.

    Expenditure Reporting:

    • School districts, charter schools, CTCs, and SPJs must now report governmental expenditure details at the school building level rather than at the LEA level. The same 4-digit school building numbers listed on the AFR ESSA schedule are listed within the new School Number dropdown on the expenditures screen and must be selected first in order to enter expenditure data.
      • Expenditure data is expected to be reported for every instructional building.
      • Certain costs that cannot be associated with a particular school building can be reported as LEAW (LEA-wide). The full list of available LEAW codes is now included within the valid expenditure codes list posted on PDE’s website at the link above.
      • The ALL category in the expenditures screen will display the sum total of expenditures for all buildings within each fund-function-object combination. NOTE: Expenditures cannot be entered when ALL is selected from the School Number dropdown; this is a summary of all building costs only. A specific school building must be selected from the School Number dropdown in order to enter expenditure data.
      • Expenditure data can still be manually entered or uploaded via data file. To upload the data, a new column must be included in the upload file to provide the school building number associated with each cost. New data file templates can be found on PDE’s website at the link above.
    • All LEAs must now report instructional salaries (1000-100) by personnel type (i.e., 110 – administrative salaries, 120 – teacher salaries). Roll-up salary object 100 has been replaced by objects 110 through 190 for all 1000 functions as well as function 3200. Please refer to the Chart of Accounts for a full description of breakout salary object codes 110 through 190.
      • All other functions on the AFR will continue to have roll-up object code 100 available for salary data entry; for these functions, LEAs will not be required to report salaries by personnel type.

    Reports:

    • Two new group print reports are available for school districts, charter schools, CTCs, and SPJs within the AFR Reports screen:
      • Print Package with All Data – School Number Detail: This report is the same as the Print Package with All Data report and includes a complete version of all details within the AFR. However, expenditure details will be displayed at the school building level rather than at the LEA level on this new report.
      • All Expenditures – School Number Detail: This report will display expenditure details at the school building level and can be downloaded for one building, select buildings, or all buildings (Note: the All Expenditures – LEA Detail report will display expenditure details at the ALL/LEA level rather than at the school building level).

    Miscellaneous Guidance:

    • Please review the Valid Revenue and Expenditure Code files posted to the PDE website which list all the account code combinations available for importing governmental fund revenue and expenditure data into the AFR. These files have been updated for the 2024-25 fiscal year reporting.
    • Please ensure that any documents to be uploaded to CFRS such as the ACS, Audit Cert, or Indirect Cost documents do not contain any password protection. This will prevent CFRS from producing any group reports.

    Additional Building-Level Expenditure Reporting Guidance

    PDE Announcement Email: Upcoming Changes to FY24-25 AFR (PDF) - Updated 12/2024 with Original 2/2024

    AFR Reporting Changes for 2024-25 (PASBO - March 2025) (PDF) 

    FY 2024-25 AFR: SLFS Instructions and FAQ (December 2024)​ (PDF)

    LEAW Expenditure Codes Available on FY2024-25 AFR (Excel) – Updated 6/3/2025