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LEAs must maintain separate budget and accounting records for each school. Before submitting FY26 financial data, complete internal reviews to ensure each school:
- Remained within its available SLT budget; and
- Expended funds consistently with its approved plan.
For current-year accounting corrections, recode expenditures to an appropriate alternate funding source rather than adjusting revenue. Outside funds may not be transferred into an SLT account to cover expenditures.
After completing these reviews and corrections, submit FY26 financial records according to state reporting procedures.
System Validation Notice: UPEFS validates submitted expenditures against available SLT allocations. Submissions exceeding available balances will fail validation and will not upload.
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