USAS

1
USAS

• FY 2009
• Changes and
• Fiscal Year-end
• Closing Procedures

2
EMIS Reporting Changes

• District and Building Profile Changes
• Record Types No Longer Required
• New Capital Assets Record Type

3
District/Building Profile Changes

• District and Building Profile
• Financial data split off into its own record
  types
• Financial records to be reported in Period H
• In past, financial fields were reported in Period
  N with student data
• No USAS Changes
• Will still be entered directly into EMISWeb

4
Record Types Removed

• Record Types No Longer Required
• Bonds
• Short Term Notes
• Long Term Notes
• Debt Service Requirements to Maturity
• Memorandum Data
• Statement S Miscellaneous Info
• Removed from USAEMS extractions

5
New Record Type

• Capital Assets record
• Cost/Depreciation Amounts by Asset Class
• Replicates statement from GAAP footnotes
• Will be extracted from EIS
• Or, may be entered directly into EMISWeb

6
4502 Changes

• Optional process for fy 2009
• Anticipated to be removed for fy 2010
• AUD_4502 Renamed to OLD_4502 on menu
• Obsolete
• message added
• to beginning

7
4502 Replacement Reports

• New USAEMSEDT program
• Cash Reconciliation
• Federal Assistance Summary and Detail
• Civil Proceedings
• TRANADV - Transfer/Advance Summary
• New report same as 4502 Statement I
• Legacy Cash Reports added to WebGAAP
• Similar to many of the 4502 exhibits/statements

8
Other Related Changes

• USASAUD
• Replace 4502 Exhibits 2 3 with FINSUMM
• MONTHLYCD/FISCALCD
• Added TRANADV
• 4502 replaced with USAEMSEDT reports

9
USAS

• Generic
• Fiscal Year-end
• Closing Procedures
• 2009

10
Pre-Closing Procedures

• The following steps must be completed prior to
  closing for fiscal year-end.

11
Building/Central Office Profile Information

• The District Financial General Information and
  Building Financial information must be entered
  through EMIS Web. This data will be reported
  under Financial Reporting Period H for FY09.
• The transportation and lunchroom percentages and
  correct square footage fields are found on the
  Building Financial (DM) option under the
  District Data tab.
• Central Office Square Footage is found on the
  District Financial (DD) option under the
  District Data tab.

12
EMIS Web ApplicationDistrict Financial
Information (DM)
The transportation and lunchroom percentages and
correct square footage fields are found on the
Building Financial (DM) option under the
District Data tab.
13
EMIS Web ApplicationDistrict Financial
Information (DD
Central Office Square Footage is found on the
District Financial (DD) option under the
District Data tab.
14
VALACT

• VALACT should be run to check for any invalid
  accounts that may need to be fixed prior to
  closing.
• ACTCHG or FNDCHG can be used to correct invalid
  accounts
• Warnings on required SUBJ or IL should be
  reviewed and the account corrected if appropriate
• Warnings associated with accounts for an invalid
  account with zero amounts can be ignored
• These accounts can be deleted once considered
  deleteable by DELACT

15
EMIS Fund Categories

• VALACT
• Lists errors for invalid fund categories
• Lists warnings for funds that should have an EMIS
  category but dont
• EMISFCAT report
• Lists all funds and associated fund category
• Enter if no appropriate code exists

16
EMIS Fund Categories
17
Prepare for EFM Reporting

• Check Operational Units
• Check IRN and Entity Type
• Use OPUEDT to change OPULST for report

18
EFM_LOCAL

• Run EFM_LOCAL to generate EFM reports
• Select U to use USAS data

U USAS data instead of EMIS data
19
EFM Reports

• Same format used by ODE
• Ensure Building Expenditures report (EFMRP1)
  looks reasonable
• Use Inclusion/Exclusion reports to verify totals
  as needed on EFMRP1
• Reports are ESTIMATES only at this point
• ADM will change and affect prorations done
• See EFM Handbook for specifications
• Available on ODE website Search for EFM
  Handbook

20
Appropriations

• Next Year estimated budgets and revenues may be
  entered into the Next Year Proposed fields
  through APPROP prior to running Fiscal Year-end
  ADJUST.
• Note Alternatively, IABMASS, IABMNT, or IABLOAD
  (also part of APPROP) may be used after closing
  the fiscal year

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Appropriations

• NYPINIclears out anything currently in the next
  year proposed fields
• NYPMASSallows ranges of accounts to be mass
  updated based on the calculation method chosen
• NYPMNTenter next year proposed amounts
  individually
• NYPLOADupload next year proposed amounts via a
  spreadsheet file

22
Accounts Payable Tracking

• Track Accounts Payable flag in USASDAT should be
  set to Y.
• APE still uses this however, USASWEB/AP Invoice
  does not look at this flag
• Recommend that districts leave this flag set to
  Y year-round
• Provides the ability to track items received this
  fiscal year but not paid for until after July 1
  in the next fiscal year.
• PAYABL report usually run the month of August

23
Month-end Closing
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Month-end Closing

• Follow the normal process of closing out for the
  month
• After all transactions have been entered,
  reconcile USAS with the bank
• BALCHK totals should be in balance
• Ensures all underlying accounts are in balance
  with the associated cash account
• Current encumbered amounts from the BALCHK should
  balance with the amounts reported on the PODETL
• Cash Reconciliation from USAEMSEDT should balance
  with FINSUMM

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Month-end Closing

• FINSUMM needs to balance with FINDET
• Figures are coming from 2 completely different
  areas
• FINSUMM pulls amounts from the account file
• FINDET pulls amounts from the detailed
  transaction files
• If the 2 do not balance, means something did not
  get completely updated during processing
• Run SM2 CALC option if tracking SM2 figures

26
Month-end Closing

• Generate any month-end reports desired
• Minimum reports recommended are
• BUDSUM, APPSUM, and REVSUM
• Detailed PODETL
• FINSUMM FINDET
• RECLED
• Detailed CHEKPY
• Cash Reconciliation (USAEMSEDT or 4502 Option1)
• May be generated via MONTHLYCD
• Generates standard set of monthly reports
• TRANADV
• Can be made available via secure web site
• Can be archived to CDRom

27
Fiscal Year-end Closing
28
AUD_4502 / OLD_4502

• 4502 is no longer legally required
• Keeping it on menu renamed to OLD_4502
• Can still use but recommend using USAEMSEDT
• New program USAEMSEDT 4 options that are still
  required
• Cash Reconciliation , Federal Assistance Detail,
  Federal Assistance Summary, and Civil Proceedings

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USAEMSEDT Processing
Main Menu 1 - Cash Reconciliation
2 - Federal Assistance Programs - Summary
3 - Federal Assistance Programs - Detail 4 -
Civil Proceedings 5 - Exit
Program System Manager Only 6 -
Change flags Enter option lt 5gt _
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Fiscal Year-end Closing

• Complete any of the USAEMSEDT options that have
  not been completed
• Each option must at least be entered and exited
  even if there is nothing to enter
• Each data entry option has the ability to
  generate a report
• Can be very useful to generate the report to see
  what has been carried over from the prior year
  for each option

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Option 1 - Cash Reconciliation

• Enter all Bank and ending balances
• Enter any deposits in transit
• Enter outstanding checks
• Enter any adjusting entries

• List investments
• Bonds notes
• CDs
• Securities
• Other investments
• List cash on hand
• (ex petty cash)
• Output file CSHREC.TXT

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Option 1 - Cash Reconciliation

• Figures entered must balance with the Current
  Fund Balance as reported on the FINSUMM
• Not in balance if the following is displayed when
  exiting option 1
• USAEMS will generate error if not in balance

Total entered in option 1
Total on the account file
33
Option 2 Summary Federal Assistance Programs

• FEDSUM.TXT
• Federal Assistance Summary
• Asks the following information
• Source Document FINSUMM for federal funds only,
  plus any other federal assistance received

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Option 3 Detail Federal Assistance Programs

• FEDDET.TXT
• Contains an initialization option
• Deletes prior year information for 5xx funds
• Creates new records based on current year figures
  found on the account file for 5xx funds
• CFDA for each record created will need to be
  entered
• Records for any funds other than 5xx will also
  need to be manually entered or updated
• Bulletin 2009-002 Reporting Federal Student Loans
  Adult Ed.
• http//www.auditor.state.oh.us/LGS/Bulletins/2009/
  2009-002.pdf

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Option 3 Detail Federal Assistance Programs

• Suggested Source Documents
• ODE Web site summary report of amount of Federal
  Contributions received from ODE
• CFDA s are listed on the printout from the ODE
  website and are in AOS USAS Manual

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Option 4 Civil Proceedings

• CVLPRC.TXT
• Enter data for any law suits during reporting
  period

37
USAEMSEDT/Financial Data Reporting

• Data is then reported to ODE via EMIS reporting
• Reporting period H
• Data types consist of
• Cash, Budget, and Revenue accounts
• Operational Unit Codes as set up in OPUEDT
• Data entered in USAEMSEDT
• Capital Assets

38
Capital Assets

• EISEMS
• Extracts data from EIS
• Creates EISEMS.SEQ
• OR
• Enter capital asset information via EMISWeb
• Completing prior to USAEMS will allow the capital
  assets data to be included in your EMIS
  submission eliminate the need to re-submit
  later.
• -

39
USAEMS

• Extracts data from various USAS files and puts it
  into EMIS file layouts
• Extracted from the account, OPU, and 4502 data
  files
• Accounts extracted based on Include SM1/SM2
  flag in CASHSCN
• Will check that all necessary funds are coded
  with a valid EMIS Fund Category
• New check added to check that Cash Reconciliation
  balances
• Stored on USAEMS.SEQ file
• Fiscal agents for ITCs need to run again and
  enter just funds for ITC

40
USAEMS
lt2009gt
41
USASAUD

• Run the USAS Auditor Extraction program
• Extracts information from the account, vendor,
  check, and receipt data files for auditing
  purposes
• Creates ACCTAUD.SEQ, VENDAUD.SEQ, TRANAUD.SEQ
  files
• Also creates FINSUMM report by fund
• Answer Y to Send data to AOS now Sends above
  files electronically to AOS via email
• Also creates ACCTAUD, VENDAUD, and TRANAUD text
  files
• Details information sent to AOS via the
  sequential files

42
Fiscal Year-end Reports

• Generate any fiscal year-end reports desired
• May be generated via FISCALCD
• Generates standard set of fiscal year reports
• 4502 Reports are all gone/replaced with USAEMSEDT
  output reports
• TRANADV
• Can be made available via secure web site
• Can be archived to CDRom

43
Contact NOECA

• Contact NOECA for your year end backup and secret
  closing command.

44
ADJUST

• Run ADJUST selecting month-end option
• Run ADJUST again selecting Year-end and Fiscal
  options
• Are now ready to begin processing for July

45
Fiscal Yearend ADJUST

• Accounts
• Amounts moved to USAHIST file
• Current fund balance moved to July 1st Cash
  Balance
• Future Year Encumbered added to Future Encumbered
  then cleared
• Future Year Requisitioned added to Future Req.
  then cleared
• Next Year Proposed moved to Initial Budget/Rev.
  and then cleared
• Current encumbrances moved to Carryover
  Encumbrances
• Fiscal-to-date amounts cleared
• Calculated fields recalculated
• GAAP Original fields set to new
  expendable/receivable

46
Fiscal Yearend ADJUST

• Vendors
• Fiscal-to-date amount cleared
• USASDAT/USACON
• Current Fiscal Year updated
• SM2/ADJUST monthly access flags cleared

47
Post-Closing Procedures
48
Capital Assets

• Complete submission of Capital Assets
  information
• Must be to ODE before 09H period closes

49
GAAP Conversion

• Run USAEXP/GAAP_EXP option to create necessary
  files for GAAP reporting
• Can be run either before or after closing out
• Creates file (GAAPEXP.TXT) to be uploaded into
  WebGAAP
• Emails GAAPEXP.TXT to specified email address for
  uploading into WebGAAP

50
USAEXP/GAAP_EXP
2009
51
WEB - GAAP

• Legacy Cash Reports
• Reports have been added to the Web-GAAP program
  that are similar (but not identical to) to many
  of the 4502 exhibits and statements.
• Districts are encouraged to use the Web-GAAP
  system if they wish to create any of these
  reports they want, due to the 4502 report being
  taken off USAS completely for FY2010.
• If the district is currently on Web-GAAP and
  would like to use the legacy cash reports option
  they will need set up an account
• (if they do not already have one).
• If the district is not currently on Web-GAAP and
  would like to be please contact a member of the
  GAAP Team for more information.

52
Web- GAAP
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WEB - GAAP

• GAAP URL
• https//gasb34sys.auditor.state.oh.us/gaap
• GAAP Wikki
• http//gaapwiki.oecn.k12.oh.us/index.php?titleMai
  n_Page

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Web- GAAP
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WEB - GAAP

• Log into system
• 1st time - will be asked to edit profile
• Select entity and fiscal year
• Open New Fiscal Year (if not already in list)
• Upload Cash Data (GAAPEXP file from USAS)
• Map Funds Identify Major Funds (Optional)
• Will carry forward from prior year
• Generate Reports (Legacy Cash Reports option)
• CPA Firms may do these steps

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Web - GAAP
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Upload Cash Data
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Mass Mapping of Funds
61
Maintain Fund Codes
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USAS Fund Type Changes FY10

• Fund 017
• Moved from Agency to Capital Projects
• Funds changed to allow multiple fund types
• 006-either Special Revenue or Enterprise
• 008-either Permanent or Private Purpose Trust
• MUST enter fund type in cash account for these
  funds for fy 10

67
USAS Coding Changes FY10

• Functions FY10
• 1230 Handicapped K through 6
• 1231 Multi- handicapped
• 1232 Hearing Handicapped
• 1233 Visually Handicapped
• 1234 Orthopedically and/or Other Health
  Handicapped
• 1235 Severe Behavior Handicapped
• 1236 Developmentally Handicapped (Mentally
  Retarded)
• 1237 Specific Learning Disabled
• 1239 - Other Handicaps
• 1240 Handicapped 7 through 12
• 1241 Multi- handicapped
• 1242 Hearing Handicapped
• 1243 Visually Handicapped
• 1244 Orthopedically and/or Other Health
  Handicapped
• 1245 Severe Behavior Handicapped
• 1246 Developmentally Handicapped (Mentally
  Retarded)
• 1247 Specific Learning Disabled
• 1249 - Other Handicaps

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• Questions?