Energy Performance Contract Reporting

Energy Performance Contract (EPC) debt service should only be reported in "Other Debt" accounts under 9789 such as A9789.6, A9789.7 or V9789.6, V9789.7.

A common error has been noted where districts have incorrectly reported the EPC amounts in the "Installment Purchase Debt - Other" Accounts 9785 in General and Debt Service Funds. Please DO NOT report the EPC amounts in this account or in any other account codes in the general or debt service funds except those above (Other Debt accounts).