Managing Accounts�

• Account Codes & Structure
• Account Summary Reports
• Account Maintenance

OVERVIEW OF USAS ACCOUNTS

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What are accounts used for?

• Define and organize district money

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• Group like expenses together

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• Tracking and reporting of expended and received amounts

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Uniform School Accounting System

Introduction

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The Uniform School Accounting System (USAS) is based upon the use of a combination of dimensions (different sets of codes, each of which supplies different elements of information). By selecting the most appropriate code within each required dimension, each financial transaction of the school district will be adequately identified.

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The use of certain dimensions to identify each type of financial transaction is the responsibility of management of the school district. The determination should consider the informational needs of the school district, the Ohio Department of Education, and other regulatory agencies. For various reasons, certain financial transactions should be coded in more detail than others.

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Account Types

Account Types

• Cash Account - Total of all expended and received amounts related to underlying accounts. Used to track the actual amount of cash that the district has in the bank.

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• Appropriation - Total of all expended amounts related to underlying expenditure accounts

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• Expenditure - Total of all expended amounts related to transactions using this expenditure account

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• Revenue - Total of all received amounts related to transactions using this revenue account

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Account Types

• These account types are split into different tabs in the software
• Core > Accounts

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Account Structure

Appropriation

Expenditure

Expenditure

Expenditure

Appropriation

Expenditure

Expenditure

Revenue

Cash

Expenditure

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Resources

Resources

SSDT Wiki

Core > Accounts Documentation page

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USAS Manual (AOS)

This is the main resource for the account code dimensions. Overview of the structure and details related to AOS defined code parameters

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EMIS Manual

Section 4.7 contains the Subject Codes�Section 3.9 contains Position Codes

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Account Code Dimensions

TI = Transaction Indicator defines the type of account/transaction

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Fund = Funds are established by provisions or statues to assure money is spent for specific purposes. Fund numbers assigned by AOS.

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Function = Represent programs, sub-programs, activities that expenditures are classified. The more detailed to the digit, the more specifically defined.

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Object = Further identifies expenditures as it defines the goods and services for which the district pays.

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Account Code Dimensions

SCC = Special Cost Center. Used to track costs to satisfy temporary or special requirements. May be used for each special project that uses restricted monies when more than one project exists in a given fund.

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Subject = Used to identify specific educational costs. First 2 digits are the subject area, additional 4 characters provide a further breakdown of subject areas. Normally, not all levels of detail are required.

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OPU = Operational Unit is used to identify facilities in the system. This may define a building, department, office, etc. Used to identify costs by unity or facility. Codes are determined by the district.

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IL = Instructional Level is used to differentiate between grade levels or educational levels.

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Job = Used to identify staff costs. Helpful for relating staff costs to the activity for which they are assigned.

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Receipt = Used to identify revenues in various funds by the source from which they were received and the purpose they serve.

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Special Cost Centers

• Special Cost Centers in 0000-8999 are considered part of the Appropriation & Cash account with the SCC 0000

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• Special Cost Centers 9000 to 9999 act as a separate Cash Account in that Fund

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• Can Contain Alpha characters

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• May be used to track different fiscal years

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Quick Reference

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Account Code Dimensions

Cash Account - Fund and the Special Cost Center

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Appropriation Account - Fund, Function, Object, Special Cost Center

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Expenditure Account - Fund, Func, Obj, SCC, Subject, OPU, IL, Job

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Account Code Dimensions

Cash Account - Fund and the Special Cost Center

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Revenue Account - Fund, Receipt, Special Cost Center, Subject, OPU

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Account Example

Cash

300-9534

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Appropriation

300-4500-500-9534

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Expenditure

300-4534-510-9534-000000-300-00-000

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Account Example

300-4534-510-9534-000000-300-00-000

District Managed Student Activity - Middle School Girls’ Softball Supplies

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Account Example

300-4500-500-9534

District Managed Student Activity - Sports Supplies

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300-9534

District Managed Student Activities

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Create Accounts

Create

• Enter code
• Active checked by Default

Save

• If description is left blank, it will generate based on AOS
• If a related Appropriation and Cash Account do not exist, they will be created when adding an expenditure account

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Clone Accounts

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Clone

• Update code
• Active checked by Default

Save

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Delete Account

Delete

• Use the X icon on the Account Grid
• Accounts can only be deleted if there is NO activity and it is not referenced anywhere else in the software
• Usually only the case for accounts that were just created

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Edit Account

Edit Account

• Only Certain fields can be modified
• If the account code needs to be modified, a new account must be created

Inactivate

• Uncheck the Active box to inactivate
• Stop Dates can also be added to make an account no longer available to use.

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Inactive Accounts

• Cash Account
• Making a cash account active or inactive will affect the cash and all associated appropriation, expenditure and revenue accounts.
• If the active box is unchecked then the cash account and all associated accounts will NOT allow processing against them.
• This does not actually change the “Active” flag on those accounts, but it will prevent them from showing as an option to add to transactions.

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TIP: If an expenditure or revenue account is not showing when trying to select an account for a transaction, check that the associated accounts are also active and do not have stop dates.

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Mass Add Accounts

Cash Account

• View Cash Account for Mass Add Option
• Used to add a new Cash Account & all underlying accounts
• New account must be in the same Fund with a different SCC
• New Cash Account cannot already exist

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Expenditure Account Totals

Totals are calculated based on transactions in the system and show as of the CURRENT posting period

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Notice the symbols that show how some of these amounts are figured into totals

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Ex. Expendable, Unencumbered Balance, Remaining Balance calculated from other amounts that are visible

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Expenditure Account Totals

GAAP Original Budget - Determined by Budgeting Transactions with the Type “GAAP Initial” or “GAAP Adjustment”

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Initial Budget - Determined by Budgeting Transactions with the Type “Initial”. These may be posted by applying the Proposed Amounts as Temporary or Permanent from the Budgeting page or by adding a Budgeting Adjustment with type Initial directly from the account page.

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Carryover Encumbered - This is based on the Outstanding Encumbrances based on Purchase Order Charges to this account at the end of the prior fiscal year.

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Adjustments - Determined by Budgeting Transactions with the Type “Adjustment”. These may be posted by applying the Proposed Amounts as Adjustments from the Budgeting page or by adding a Budgeting

Adjustment with type Adjustment directly from the account page. The date of the Budgeting

Adjustment will be used to determine if it will show in the Fiscal Year and Month columns.

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Expenditure Account Totals

Expendable - First calculated figure based on visible totals

Initial Budget + Carryover Encumbered + Adjustments = Expendable

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Actual Expended - Determined by all posted transactions that use this expenditure account dated within the current fiscal year, month, and/or calendar year (Disbursements, Reduction of Expenditure, Distribution/Error Correction)

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Encumbered - Determined by all purchase order items/charges with remaining encumbered amounts that use this expenditure account that are dated in the current posting period or prior

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Unencumbered Balance

Expendable - Actual Expended - Encumbered = Unencumbered Balance

The percentage indicates the portion of the Expendable total that is Unencumbered

(available to spend)

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Expenditure Account Totals

Future Encumbered - Determined by all purchase order items/charges with remaining encumbered amounts that use this expenditure account that are dated in a posting period that is later than the current posting period

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Requisitioned Amount - (Only shows if Pre-Encumbrance module is enabled) Determined by all requisition items/charges that are not marked as converted and use this expenditure account

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Remaining Balance

Unencumbered Balance - Future Encumbered - Requisitioned Amount = Remaining Balance

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Future Year Encumbered/Requisitions - Requisition or PO Charges that are dated in the next fiscal year based on the current posting period

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Next Year Proposed - This field looks at the Budgeting > Posting Periods grid. If there is a record related

to this account that is associated with the next fiscal year (based on the current period) then it will show

in this field

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Appropriation Account Totals

Totals are calculated based on transactions in the system and show as of the CURRENT posting period

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Notice the symbols that show how some of these amounts are figured into totals

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Ex. Expendable, Unencumbered Balance, Remaining Balance

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Revenue Account Totals

Totals are calculated based on transactions in the system and show as of the CURRENT posting period

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Notice the symbols that show how some of these amounts are figured into totals

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Ex. Receivable and Remaining

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Revenue Account Totals

GAAP Original Budget - Determined by Budgeting Transactions with the Type “GAAP Initial” or “GAAP Adjustment”

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Initial Revenue - Determined by Budgeting Transactions with the Type “Initial”. These may be posted by applying the Proposed Amounts as Temporary or Permanent from the Budgeting page or by adding a Budgeting Adjustment with type Initial directly from the account page.

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Adjustments - Determined by Budgeting Transactions with the Type “Adjustment”. These may be posted by applying the Proposed Amounts as Adjustments from the Budgeting page or by adding a Budgeting

Adjustment with type Adjustment directly from the account page. The date of the Budgeting

Adjustment will be used to determine if it will show in the Fiscal Year and Month columns.

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Receivable - Calculated based on the above fields

Initial Revenue + Adjustments = Receivable

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Revenue Account Totals

Actual Received - Determined by all posted transactions that use this revenue account dated within the current fiscal year, month, and/or calendar year (Receipts, Distribution/Error Correction)

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Remaining

Receivable - Actual Received = Remaining

The percentage indicates the portion of the Remaining total that is yet to be received

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Project-to-Date Receipts - Only used if the district utilizes Projects (Core menu)

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Next Year Proposed - This field looks at the Budgeting > Posting Periods grid. If there is a record related to this account that is associated with the next fiscal year (based on the current period) then it will show in this field

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Cash Account Totals

Totals are calculated based on transactions in the system and show as of the CURRENT posting period

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Notice this does not show Expendable/Receivable (estimated) figures. This shows the ACTUAL amounts based on amounts spent and received

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Cash Account Totals

Initial Cash - Determined by the Fund Balance at the end of the prior fiscal year

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Receipts - Determined by all posted transactions that use revenue accounts under this cash account that are dated within the current fiscal year, month, and/or calendar year (Receipts, Distribution/Error Correction)

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Expenditures - Determined by all posted transactions that use expenditure accounts under this cash account that are dated within the current fiscal year, month, and/or calendar year (Disbursements, Reduction of Expenditure, Distribution/Error Correction)

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Fund Balance

Initial Cash + Receipts - Expenditures = Fund Balance

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Encumbered - Determined by all purchase order items/charges with remaining encumbered amounts

that use expenditure accounts in this cash account that are dated in the current posting period or prior

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Cash Account Totals

Unencumbered Balance

Fund Balance - Encumbered = Unencumbered Balance

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Future Encumbered - Determined by all purchase order items/charges with remaining encumbered amounts that use expenditure accounts in this cash account and that are dated in a posting period that is later than the current posting period

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Pre-Encumbered - Requisitioned Amount. (Only shows if Pre-Encumbrance module is enabled) Determined by all requisition items/charges that are not marked as converted and use expenditure accounts in this cash account

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Remaining Balance

Unencumbered Balance - Future Encumbered - Pre-Encumbered = Remaining Balance

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Account Summary Reports

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Account Summary Reports

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Account Summary Reports

• Knowing the structure can be useful when balancing figures on reports

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• Ex. If the total of one Cash Account is different than expected, you can use Appropriation, Expenditure, or Revenue Summary reports to narrow down which specific account is causing the difference

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• These Reports pull figures directly from the account pages so it can be helpful to refer to the account totals when customizing reports

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Account Maintenance

• Budget Adjustments
• Initial or Adjustment amounts on Expenditure/Revenue Accounts
• Transfers/Advances
• Use Expenditure & Received Amounts to “move” amounts between funds
• Distributions/Error Corrections
• Re-distribute expenditures or correct an error in a previous expense

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Budget Adjustments

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• Enter manually via the Accounts page
• View Account
• Budget Adjustments
• Create

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Budget Adjustments

• Option to add in mass using the Budgeting Scenario option
• Walkthrough
• Used to update the Expendable or Receivable total on accounts

Initial + Carryover Encumbrance + Adjustments = Expendable

Initial + Adjustments = Receivable

Reports:

• SSDT Budget/Appropriation Summary - FYTD Appropriated
• SSDT Revenue Summary - FYTD Receivable
• SSDT Budget Transactions - Shows Initial & Adjustments by date range
• SSDT Budget Transactions Summarized by Appropriation - Shows Initial & Adjustments by date range

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Transfers/Advances

• Transfers/Advances is used to transfer money from one fund account to another or cash advances between funds.
• Transfer: Considered a permanent movement of money
• Advance: Expected to be repaid back to the originating fund

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Transfers/Advances

These transactions use specific account codes

• Function/Object combination determined by AOS
• Initial Advance:
• Advance out - 7410 function and a 921 object code
• Advance in - receipt code is 5210.
• Return Advance:
• Advance out - 7420 function code and a 922 object code
• Advance in - receipt code is 5220.
• Transfer In: Receipt 5100
• Transfer Out: Function 7200

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These are defined in the USAS Manual.

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Transfers/Advances

Account Impacts

• A Transfer or Advance INTO an account will be added to the Received Amount
• This will increased the Cash Account Received amount, which will also increase the Cash Account Fund Balance

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• A Transfer or Advance FROM an account will be added to the Expended Amount
• This will increase the Cash Account Expended amount, which will decrease the Cash Account Fund balance

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Transfers/Advances

Reports:

• SSDT Cash Summary - Expended and/or Received
• SSDT Budget/Appropriation Summary - FYTD Expended
• SSDT Revenue Summary - FYTD Received
• SSDT Transfer Advance Activity - Detail on transactions
• SSDT Transfer Advance Summary - Totals

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Distributions/Error Corrections

Allows the user to re-distribute expenditures if the expenditures are charged to more accounts than the purchase order was originally issued for or to correct an error in a previous expense.

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• Use the Items to add an amount to an account(s) and reduce from another account(s)
• The total amount on the distribution must equal zero

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Distributions/Error Corrections

• By default the system will not allow budget and revenue corrections in the same transaction. For example you can't increase an expenditure account and decrease a revenue account (or vice versa). They must be the same type of account (expenditure or revenue).

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Reports:

• SSDT Cash Summary - Expended or Received
• SSDT Budget/Appropriation Summary - FYTD Expended
• SSDT Revenue Summary - FYTD Received
• SSDT Error Corrections and Supplies Distributions

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