FY23 End of Year Financial Report (EOYR) workbooks are currently available in the ESE Security Portal.
We encourage school officials completing the FY23 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.
Districts that received funding from the Supply Chain Assistance (SCA) program (CFDA number 10.555) should include these funds on line 610 along with your other school lunch receipts and report the expenditures along with the other expenditures from your school lunch revolving account on Schedule 1.C.2.
Districts that participated in the Accelerating Mathematics Instruction for Students program in FY23 are required to report the dollar value of the goods and service that they received from the Department through this program on the EOYR.
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.
These funds were included with the grant revenues prepopulated on line 300, see the detailed grant revenues file on the FY23 EOYR page. The expenditures (value of the goods and services received) should be reported by function and school (or districtwide) on Schedule 3 under the ESSER SEA Reserve Grants column. 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.
For question 5 on Schedule 18, please provide the requested information from your FY23 teacher salary schedule, not FY22 as indicated in the question. We will update the text in the question when you submit your report.
The Department issued the final FY23 payments from the expanded homeless shelter funding program (H. 3458, line item 1599-0924) to eligible districts in August, after the EOYR templates were already created.
Districts that received an August payment should add the funds that they received to the state grant revenues prepopulated on their FY23 EOYR under the undistributed column, see the amounts in the table below. Any funds used for expenses encumbered prior to June 30, 2023 must be reported as expended on the FY23 EOYR, with the balance reported in FY24.
On the original grant revenue file that we posted, the Improving Ventilation in Public School Buildings grant program (fund code 209) was classified as a private grant, but it should have been classified as a federal grant. We corrected this on the final grant revenue file that is now available on the FY23 EOYR page. If you received funding from this program, you should reduce the revenues that we prepopulated on line 660 under undistributed by the amount that you received and add the same amount to line 300 under undistributed.
Edit 20 should only apply to regional school districts, but due to a formula error it is generating an edit for municipal districts as well. Municipal districts should ignore this edit and we will fix the formula when you submit your report.
Last Updated: September 19, 2023
Massachusetts Department of Elementary and Secondary Education 135 Santilli Highway, Everett, MA 02149
Voice: (781) 338-3000 TTY: (800) 439-2370
Disclaimer: A reference in this website to any specific commercial products, processes, or services, or the use of any trade, firm, or corporation name is for the information and convenience of the public and does not constitute endorsement or recommendation by the Massachusetts Department of Elementary and Secondary Education.