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LEAs must maintain a separate SLT budget and accounting records for each school. Before submitting FY26 financial records to the state financial system, complete the LEA’s SLT financial review and internal control processes to ensure each school:
- Stayed within its available SLT budget; and
- Used SLT funds consistent with its approved plan
If a financial correction is needed, recode the expenditure from the SLT account to the appropriate funding source rather than adjusting SLT revenue. Revenue from other funding sources may not be transferred into an SLT account to offset or cover expenditures.
After completing this review and any necessary corrections, submit FY26 financial records according to UPEFS and/or USIMS procedures.
NEW: UPEFS will validate each school’s submitted expenditures against the available SLT balance for FY26. If expenditures exceed the available balance, the submission will fail validation and will not upload.
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