PA Annual Financial Report – Expenditures

The Pennsylvania Annual Financial Report (AFR) is the official financial reporting package that Local Education Agencies (LEAs) — including school districts, charter schools, career and technical centers (CTCs), and intermediate units — submit each year to the Pennsylvania Department of Education (PDE).

The Expenditures section details how funds are allocated and spent, categorized by fund, function, object, school, and funding source. This breakdown ensures accountability and transparency in school finance and meets both federal and state reporting requirements.

Menu path

From the Fund Accounting menu, select State. From the State menu, select PA Annual Financial Report - Expenditures.

Submission period

The report must be submitted before October 31st.

Selection rule

Expenditure data for the fiscal year is selected and reported.

Prerequisite

Complete the Setup procedures.

Setup

Set up the following before creating the PA Annual Financial report:

AFR Profile

On the PA Annual Financial Report - Expenditure Detail page, select AFR Profile.
Refer to the Field descriptions and enter or select valid information.

Field descriptions

The following table describes the fields on the PA Annual Financial Report - Profile page.

Field	Description	Data source and Valid values
District Type	The type of district for the school.	Valid values: D - School District C - Charter School T - Career and Technology Center/Area Vocational Technical School J - Special Program Jointure
General Fund	The district's general fund.	If the Full Account Format option on the System Options tab of the Fund Accounting Profile page is selected, no values are displayed in the drop-down list. If the Full Account Format option is not selected, the values in the drop-down list are retrieved from the Organization Chart page.
Organizational Level of Function	The Function Level of the district's budget or organization code structure, as defined on the Fund Accounting Profile page.	The values in the drop-down list are retrieved from the Titles tab of the Fund Accounting Profile page.
Organizational Level of Building	The Building Level of the district's budget or organization code structure, as defined on the Fund Accounting Profile page.	The values in the drop-down list are retrieved from the Titles tab of the Fund Accounting Profile page.
Organizational Level of Funding Source	The Funding Source level of the district's budget or organization code structure, as defined on the Fund Accounting Profile page. This defines the source of the funds to be either federal or non-federal.	The values in the drop-down list are retrieved from the Titles tab of the Fund Accounting Profile page.
Federal Funding Information: Low and High Ranges Columns	The low and/or high funding source code that represents a code or range of codes defined as federally funded.	Not applicable
Organizational Level of Institution	The Institution Level of the district's budget or organization code structure, as defined on the Fund Accounting Profile page. This defines the institution or instructional code.	The values in the drop-down list are retrieved from the Titles tab of the Fund Accounting Profile page.
Instructional Information: Low and High Ranges Columns	The low and/or high institution code that represents a code or range of codes to which the defined elementary and secondary percentages apply. A minimum of one entry is required in this section.	Not applicable
Percentage Elementary Column	The percentage of the total dollar amount for the instructional range that applies to elementary.	Not applicable
Percentage Secondary Column	The percentage of the total dollar amount for the instructional range that applies to secondary.	Not applicable
Revenue Code Level	The Revenue Level of the district's budget or organization code structure as defined on the Fund Accounting Profile page.	The values in the drop-down list are retrieved from the Titles tab of the Fund Accounting Profile page.
Revenue Code Starting Position	The starting position of the revenue code.	Not applicable

AFR Expenditure Crosswalk

Use the PA Annual Financial Report - AFR Expenditure Crosswalk page to maintain the state-defined list of reportable expenditure function and object code records for various fiscal years.

On the PA Annual Financial Report - Expenditure Detail page, select AFR Expenditure Crosswalk.
Enter the Search Criteria to find the required crosswalk records, and then select Search.
Refer to Search for records for more information.
- To add a record, select Add new. Refer to Field descriptions, enter valid information, and select Accept.
- To edit a record, select the record and select Accept. Update the information and select Accept.
- To delete, select the record and select Delete. Select Yes.
- To generate a report, select Print, and then select a Destination:
  - Select File to create the report in .rpt format. The default file name is AFRexpCodes.rpt. You can change the default file name.
  - Select Screen to download the report in .pdf format. The default file name is AFRexpCodes.pdf.
  - Select Excel to download the report in .xls format. Select the required Excel Options. The default file name is AFRexpCodes.xls.
    - Select OK.
      - Download the .rpt file from the View Files page.
      - Save the .pdf or .xls file.
        For more information about the Print option, refer to Print Reports.

Field descriptions

The following table describes the fields on the PA Annual Financial Report - AFR Expenditure Crosswalk page.

Field	Description
Year	The fiscal year associated with the fund, function, and object codes. This field is view-only and cannot be updated after saving the record.
Fund	The state-defined expenditure fund code.
Function	The state-defined expenditure function code.
Object	The state-defined expenditure object code.
Elementary	Indicates whether the expenditure is for Kindergarten through the Sixth Grade.
Secondary	Indicates whether the expenditure is for the Seventh Grade through the Twelfth Grade.
Federal	Indicates whether the expenditure represents those costs funded by federal revenues.
Total	Indicates whether a total needs to be reported for the combination of the function and object code record.
LEA-Wide	Indicates whether the expenditure code is reported to the LEA-wide building code or must be distributed to all district buildings according to their ADM percentage.

Load External

Use the PA Annual Financial Report - Load AFR Expenditure Crosswalk page to import AFR Expenditure Crosswalk codes from a .tsv format text file.

For detailed information about the file layout, refer to PA Annual Financial Report – AFR Expenditure Crosswalk - File Layout.

On the PA Annual Financial Report - AFR Expenditure Crosswalk page, select Load External.
Select the Year to be associated with the expenditure function/object codes.
Select Client PC or Server.
Select Upload and select the upload file.
Select Accept.
If data for the selected year is loaded, select OK to delete and reload the data.
Select OK.

Copy

Use the PA Annual Financial Report - Copy AFR Expenditure Crosswalk page to copy AFR Expenditure Crosswalk codes from one year to another.

On the PA Annual Financial Report - Load AFR Expenditure Crosswalk page, select Copy.
Select the Year To Copy and Year To Create.
Select Accept.

AFR Building Crosswalk

Use the PA Annual Financial Report - AFR Building Crosswalk page to crosswalk local building codes to state-defined building codes.

On the PA Annual Financial Report - Expenditure Detail page, select AFR Building Crosswalk.
Select the Year to find the required crosswalk records, and then select Search.
Refer to Search for records for more information.
- To add a record, select Insert Row. Refer to Field descriptions, enter valid information, and select Accept. The Balance ADM Percentage field value must be 0.0000 before saving the record.
- To edit a record, select the record row. Update the information and select Accept. The Balance ADM Percentage field value must be 0.0000 before saving the record.
- To delete, select the record and select Delete Row.
- To generate a report, select Print, and then select a Destination:
  - Select File to create the report in .rpt format. The default file name is AFRBuildCodes.rpt. You can change the default file name.
  - Select Screen to download the report in .pdf format. The default file name is AFRBuildCodes.pdf.
  - Select Excel to download the report in .xls format. Select the required Excel Options. The default file name is AFRBuildCodes.xls.
    - Select OK.
      - Download the .rpt file from the View Files page.
      - Save the .pdf or .xls file.
        For more information about the Print option, refer to Print Reports.

Field descriptions

The following table describes the columns on the PA Annual Financial Report - AFR Building Crosswalk page.

Field	Description
Balance ADM Percentage	The remaining Average Daily Membership (ADM) percentage, represented as a decimal value. This field value must be 0.0000 before saving the record. 0.0000 indicates that the ADM is fully allocated. This field is view-only.
Building Code	The one- to 16-digit local building code.
State Building Code	The corresponding four-character state-defined building code. To indicate an LEA-wide building code, the valid value is LEAW.
ADM Percentage	The Average Daily Membership (ADM) percentage assigned to the building, represented as decimal values. ADM Percentage shows the proportion of students (ADM) attributed to a specific building compared to the whole. The Balance ADM Percentage field value must be 0.0000 before saving the record.

Purge

If you need to correct setups or building data, purge the existing records and reload the data.

On the PA Annual Financial Report - AFR Building Crosswalk page, select Purge.
Select the Year.
Select Accept, and then Yes.

Load data

The Load process generates expenditure ledger records (expledgr) for the selected fiscal year paid by the General Fund with the associated data needed for the Data File Load (DFL). The first character of the expenditure ledger account code is stripped off if it contains an alphabetic character. The function, funding source, building, and institution codes are determined from the expenditure ledger key organization based on the levels of the organization specified in the AFR Profile.

The amount is calculated as the sum of the year-to-date expenditures through period 13 for the specified fiscal year. The federal amount is set to the calculated amount if the funding source falls into one of the ranges listed in the AFR Profile for federal funding.

The elementary and secondary amounts are set to the calculated amount multiplied by the percentage elementary or percentage secondary from the AFR Profile if the institution code falls into one of the instructional information ranges. The total amount is set to the calculated amount only if a total is to be reported according to the State Expenditure Crosswalk definition for the function and object.

Each function code is compared to the list of acceptable state-defined expenditure functions in the AFR Expenditure Crosswalk. If the expenditure function is not found, the process attempts to roll up the function by replacing the last non-zero digit of the function with a zero. It searches the state-defined expenditure function list again. This process continues until the state-defined function code is determined. Each four-digit expenditure account is then compared to the list of acceptable state-defined object codes in the AFR Expenditure Crosswalk. If the expenditure object is not found, the process attempts to roll up the account by replacing the last non-zero digit of the expenditure account with a zero. It searches the state-defined object codes again. This process continues until the state-defined object code is determined. If a state-defined function or object cannot be determined, an error message is logged to the error log.

The details of the AFR expenditure code and calculated amounts are saved for each expenditure key organization and account.

Use the PA Annual Financial Report - Load Expenditures page to specify the criteria for loading the required data for the report.

On the PA Annual Financial Report - Expenditure Detail page, select Load.
Select the Year.
Select Accept.
If data for the selected criteria is loaded, select OK to delete and reload the data.
If errors are encountered, save the Load Error log. The file name is AFRexp_load.log.
Select OK.
Navigate to the log location using the View Files page.
Download and inspect the log. Refer to Maintain data and update it as necessary.
Repeat these steps until no errors are encountered and all required data is loaded.

Maintain data

If errors are encountered during the Load data process, you can correct the source data. After corrections, you must purge and reload the data.

PowerSchool recommends that you correct the report’s source data that is retrieved from the Core application.

On the PA Annual Financial Report - Expenditure Detail page, enter the Search Criteria to find the required records, and then select Search.
Refer to Search for records for more information.
- To add a record, select Add new. Refer to Field descriptions, enter valid information, and select Accept.
- To edit a record, select the record and select Accept. Update the information and select Accept.
- To delete, select the record and select Delete. Select Yes.
- To generate a report, select Print, and then select a Destination:
  - Select File to create the report in .rpt format. The default file name is AFRexpData.rpt. You can change the default file name.
  - Select Screen to download the report in .pdf format. The default file name is AFRexpData.pdf.
  - Select Excel to download the report in .xls format. Select the required Excel Options. The default file name is AFRexpData.xls.
    - Select OK.
      - Download the .rpt file from the View Files page.
      - Save the .pdf or .xls file.
        For more information about the Print option, refer to Print Reports.

Field descriptions

The following table describes the fields in the Expenditure Detail section of the PA Annual Financial Report - Expenditure Detail page.

Field	Description	Load logic - Data source and Valid values
Year	The fiscal year associated with the expenditure record. This field is view-only and cannot be updated after saving the record.	Not applicable
BUDGET UNIT	The last level (low organization) in the reporting structure, as defined in the Fund Accounting Profile. Select the Lookup icon to search for and select an organization. This field is view-only and cannot be updated after saving the record.	The field label is retrieved from the Low Orgn field on the Titles tab of the Fund Accounting Profile page. The records on the Organization Search page are retrieved from the Organization Chart page.
Function	The local expenditure function code. This field is view-only.	The field value is retrieved from the Function field on the Organization Chart page.
Account	The expenditure account. Select the Lookup icon to search for and select an account. This field is view-only and cannot be updated after saving the record.	The records on the Account Search page are retrieved from the Account List page.
AFR Fund	The AFR expenditure fund code.	The values in the drop-down list are retrieved from the Organization Chart page.
AFR Function	The AFR expenditure function code.	The values in the drop-down list are retrieved from the Organization Chart page.
AFR Object	The AFR expenditure object code.	The values in the drop-down list are retrieved from the Organization Chart page.
AFR Building	The AFR expenditure building code.	The values in the drop-down list are retrieved from the PA Annual Financial Report - AFR Building Crosswalk page.
Final	The final dollar amount.	Not applicable
Elementary	The dollar amount for Kindergarten through Sixth Grade expenditures.	Not applicable
Secondary	The dollar amount for Seventh Grade through Twelfth Grade expenditures.	Not applicable
Federal	The dollar amount for costs funded by federal revenues.	Not applicable
Total	The total dollar amount.	Not applicable

Create files

Use the PA Annual Financial Report - Expenditure Reports page to specify the report criteria and create the report files.

On the PA Annual Financial Report - Expenditure Detail page, select Reports.
Select the Report Type.
Select the Year.
Select Include Accounts with Zero Dollars to include accounts with a zero dollar value in the reports.
Select Accept.
Select a Destination:
- Select File to create the report in .rpt format. You can change the default file name.
- Select Screen to download the report in .pdf format.
- Select Excel to download the report in .xls format. Select the required Excel Options.
  - Select OK.
    - Download the .rpt file from the View Files page.
    - Save the .pdf or .xls file.

The default file names are:

Summary report:
- .rpt file - AFRexpsum.rpt
- .pdf and .xlsx files - AFRexpsumrpt<XXXX_XXXXX>.<extension>
Detail report:
- .rpt file - AFRexpdet.rpt
- .pdf and .xlsx files - AFRexpdetrpt<XXXX_XXXXX>.<extension>
Supplemental Expenditure Schedule:
- .rpt file - AFRexpsup.rpt
- .pdf and .xlsx files - AFRexpsuprpt<XXXX_XXXXX>.<extension>
AFR File: AFRExpFile.txt

For detailed information about the report’s file layouts, refer to PA Annual Financial Report – File Layouts and Data Mapping.

Follow the state's submission procedures.

Purge data

If you need to correct setups or data, purge the existing records and reload the data.

On the PA Annual Financial Report - Expenditure Detail page, select Purge.
Select the Year.
Select Accept, and then Yes.