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USAS periodic reports�� -Certification Reports � - Appropriation Resolution� - Official/Amended Certificate� -Five Year Forecast � -Spending Plan

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Tying the Timeline with USAS

Sample District Budgetary Timeline*

* OASBO SBO Quarterly, June 2021 – “Appropriations and Budgeting: Establishing a Framework for Success” by Eric Soltis & Daniel Romano III

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Certificate of Available Balances�(July)

OH Revised Code 5705.36

Official report title = Certificate of Total Amount from All Sources Available for Expenditures and Balances

Submitted on or about the beginning of the Fiscal Year to certify to the County Auditor the total amount from all sources available for expenditures from each fund set up in the tax budget.

Amount Certified is to include Unencumbered balances that existed at the end of the previous fiscal year.

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Certificate of Available Balances�Generating in USAS

Found under Periodic Menu > Certification Reports.

Summary or Detail report available.
Generated based on current posting period. (i.e. July)

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Certificate of Available Balances�Generating in USAS

Accounts to Include on Certificate:

Set up on Cash Account with checkmark

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Certificate of Available Balances�Generating in USAS

Reporting Levels for Certificate

Determined by County and/or District preferences
In USAS, specified on Fund under Core > Accounts.

Default in USAS - reported at Fund/SCC level.
Can also be reported by Fund only via dropdown.

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Certificate of Available Balances�Official report title = Certificate of Total Amount from All Sources Available for Expenditures and Balances

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Set up on Account > Fund – 001 and the comparison on the reports generated.

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Certificate of Available Balances�Report menu options

Availability to exclude a Fund/SCC if applicable.
Principal Amounts for Permanent Funds

Only interest earnings are available for expenditure spending; therefore, Principal amounts entered will

be subtracted.

Advances Not Repaid as of July 1st

(Monies already included in the account, but to be repaid)

+ Amount from Fund that gave Advance
- Amount from Fund that is to repay Advance

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Certificate of Available Balances - Summary�Official report title = Certificate of Total Amount from All Sources Available for Expenditures and Balances

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Columns on Certificate of Available Balances Report

Cash Balance as of June 30 + 2,618,737.99
Encumbrances as of June 30 - 251,787.40
Advances not Repaid +/- 0_____

= CarryOver Balance – column 4 = 2,366,950.59

Total Amount from all Sources available for Expenditures

Pulled from the receivable amounts stored on the revenue accounts. +_3,656,000.00

Total Amount Available Plus Balances = 6,022,950.59

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Where are the numbers coming from? �Certificate of Carryover Available Balances

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Account as of July:

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Certificate of Carryover Available Balances with (certifying) Signatures

Certificate generated in USAS does not contain pdf for signatures.

Downloadable certificate with signature lines available here .

Certificate includes the Date, time, location, and SIGNATURE lines for the County Auditor.

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Amended Official Certificate of Estimated Resources

Original Certificate can be Updated later in the fiscal year when there have been changes made to the district’s estimated resources(revenues).

In USAS, generated for the current posting period.

Like the Certificate, the reporting levels default is Fund/SCC but may be be changed to the reporting level of only Fund.

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Amended Official Certificate of Estimated Resources �USAS Menu Options

Detail or Summary
Tax Options
Exclude Fund/SCC
Advances not repaid
Format – default pdf

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Amended Official Certificate of Estimated Resources

Columns are different on the Amended Certificate

Starts with the CarryOver amount available for expenditures from the Certificate

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Amended Official Certificate of Estimated Resources

Unencumbered Balance July 1: calculated for each fund by taking the:

July 1 cash balance
Less Prior year carryover encumbered
+ / - Advances not repaid
Less Principal entered on screen

Taxes and Other Sources:

The Receivable amounts on the accounts. **

Total: total of Column 1 + Column 2 + Column 3

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** If district did not enter temporary/permanent appropriations to their revenue accounts (or APPLY their proposed amounts to the accounts), the Receivable amounts will show zero.

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Appropriation Resolution

ORC 5705.38 - In Ohio, the school Board of Education must annually approve the Appropriation Resolution that includes the appropriated amounts for each fund before the district may spend from that fund.

Appropriations cannot EXCEED the amount Certified in the Official Certificate of Estimated Resources.

Can be Permanent or Temporary

Temporary Appropriation Resolution should be approved the Carryover Board of Education by July 1^st in order for district to have authority to spend monies.

Temporary measure provides for meeting the ordinary expenses.

Permanent Appropriation Resolution is due by October 1^st

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Appropriation Resolution�Generating in USAS

Reporting Levels for the Appropriation Resolution

In USAS, specified on Fund under Core > Accounts.
Report default subtotals by:

Fund
Fund/SCC
Function 1 digit
Function 2 digit
Object 1 digit

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Appropriation Resolution�Generating in USAS

Report also uses the Fund Type on the Cash Account:

NOTE:

If the Fund Type is left blank, the fund will not be

reported on the Appropriation Resolution.

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�Appropriation Resolution Report�In USAS�

USAS report options:

Amounts to Use - 4 choices to generate report

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Different Ways to Generate �Appropriation Resolution Report

Drop Down for User to Select

Beginning Balance Only
Next Year Proposed
FTD Appropriation, Carry Over and Totals
FTD Appropriation minus Carry Over Encumbrances

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Appropriation Resolution �Beginning Balance Only

Report based on Fiscal Year chosen for report.
FYTD Appropriated/Budgeted for FY2025

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Appropriation Resolution �Next Year Proposed

Report based on Fiscal Year chosen for report.
Proposed Amounts / Budgeted for FY2025

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Appropriation Resolution �FTD Appropriation, Carry Over and Totals

Report generated is based on FY chosen.
Report will show:

Total current Appropriations

(Beginning Balance + FYTD Adjustments)

Prior FY Carry Over
Total Appropriations (FY25)

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Appropriation Resolution �FTD Appropriation minus Carry Over Encumbrances

Report generated is based on FY chosen.
Report will show:

Total current Appropriations

(Beginning Balance + FYTD Adjustments)

Prior FY Carry Over
Total Appropriations (FY25)

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Appropriation Resolution Narrative

Also should includes a narrative with:

Date
Time
Location
Listing of Board members adopting Resolution

Sample of a downloadable, customizable narrative found here.

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412 Certificate

July 12, 2024

It is the certificate attached to an appropriation measure based on

O.R.C 5705.412.

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Five Year Forecast

O.R.C. 5705.391 requires school districts, Cities, local, exempted village and joint vocational school districts to submit five-year forecast twice annually. (November 30 and May 31^st).

Board of Education must approve the Forecast.

Forecast includes:

3 years historical Actual data.
5 years Projected data.

Summary of assumptions regarding forecast.

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Five Year Forecast & accounts to use

Section 7 of the EMIS manual: Section 7.2: Five-Year Forecast Records

Any account that should be included in the Five Year Forecast or Spending Plan reporting should checkmark the Include As General box on the CASH account in USAS.

Active/Inactive account status in USAS does not affect report.

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Accounts to Include - Five Year Forecast

USAS includes a mandatory rule that automatically assumes the following funds are to be included in Five Year Forecast:

001
016 funds
002-8001
Note: Any 002-9xxx fund that should be included MUST be check marked on Cash Account to be included.

RULE - org.ssdt_ohio.usas.model.account.CashAccountRules

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USAS accounts

Revenue & Expenditure accounts will auto-populate the (Five Year) Forecast Line# on the account.

Current FYTD expendable or FYTD receivable value on accounts used.

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USAS Periodic Menu - Five Year Forecast

Five Year Forecast menu will extract data for the current fiscal year.
The Forecast grid contains:

The accounts included along with the forecast line number & description.
Three prior year's actual values
Current FYTD expendable or FYTD receivable value on accounts.

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Five Year Forecast

CSV or Excel formats available in USAS.

CSV – comma separated file with Forecast line numbers, prior year actual values and current year estimates.

Excel – Forecast tab will upload your date into standard Five Year Forecast spreadsheet format.

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SSDT Financial Report by Forecast Line Number report

Report that follows the same format as the Five Year Forecast.

Ability to sort by the object code.

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Spending Plan

Monthly estimated Spending Plan for 12 months based on EMIS guidelines & accounts for the Five Year Forecast.

Allows district to track their ESTIMATED monthly amounts with their ACTUAL amounts for each line of the Five Year Forecast (through line 8.01)

Can include a negative OR a positive balance of estimated monthly amounts.

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Spending Plan Estimate set up in USAS

Periodic menu > Spending Plan

For each Five Year Forecast line, create a monthly estimate to total Five Year Forecast amount

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Spending Plan Estimate set up in USAS

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Spending Plan Reports in USAS

SSDT Spending Plan Comparison report

-Generates a report comparing the estimated figures with the actual figures.

SSDT Spending Plan Monthly report

-Generates a report listing each monthly actual amount and a FYTD total.

SSDT Spending Plan Summary report

-Generates a report in Five-Year Forecast format listing actual monthly and FYTD figures as well as monthly/FYTD differences for each Five Year forecast line#.

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Spending Plan Comparison Report

Report comparing the estimated figures with the actual figures.

The estimated figures are pulled from the user's estimates entered.

The report will print three lines per Five-Year Forecast line number:

Estimated amount
Actual amount
Difference between estimate & actual.

Fiscal Year must be entered.

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Spending Plan Comparison Report

Report comparing the estimated figures with the actual figures.

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Spending Plan Monthly Report

Report listing the actual monthly figures per Five Year forecast line number as well as the actual FYTD figure.

Fiscal Year must be entered.

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Spending Plan Summary Report

Report listing the actual monthly and FYTD figures and differences for each Five Year forecast line number.

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Spending Plan Summary Report

Begin/End month may be a range.

i.e. July-August 2023

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Please see all available reports at the following links:

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Reports in USAS

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Example of Reports in USAS

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Questions ?

Next Fridays with Fiscal:

USPS FYE EMIS related information – July 19. 2024

July 12, 2024