USAS

FY 2015Fiscal Year-End

ProceduresNorth Coast Council

NCC Fiscal TeamAmy PalmerMatthew GregoryDeb CarrollConnie Enders

The financial data submission process will be done through EMIS-R and will be under district control rather than ITC control.

An authorized person in the district (EMIS Coordinator, Treasurer, etc.) will need to upload the flat file, run the data collection process, and submit the data to ODE.

Must be sent to ODE before period 15H closes Closing date has not been determined at this time….8/31/15????

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EMIS-R/Data Collector

Data is to be reported to ODE via EMIS-R◦ Reporting Period H

Data types consist of: Cash, Budget, and Revenue accounts Operational Unit Codes Data entered in USAEMSEDT Data entered in USAEMSDB Capital Assets

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EMIS Financial Data Reporting Period H

Data Sources: Some of the data for financial reporting will be pulled directly from district’s live USAS data, while other portions will be pulled from EMIS-R “flat files” (i.e USAEMS_EMISR.SEQ). Live USAS data includes:

Cash, Expenditure, Revenue Accounts

Account data will be pulled either from the current year data or from account history data depending on the timing of when the EMIS-R data collection is run.

Operational Units

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Financial Data Reporting

Flat Files data includes:◦ USAEMS_EMISR.SEQ generated from USAEMS

Cash Reconciliation Federal Assistance Summary and Detail Civil Proceedings

District and Building Profile information

Capital Assets EISEMS.SEQ or file exported from EMIS-FFE

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Financial Data Reporting

USAEMSEDT data

USAEMSDB data

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

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Pre-Closing Procedures

• The District Financial General Information and Building Financial information must be entered through USAEMSDB

• Data is reported for Financial Reporting Period H for FY15

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District/Building Financial Data

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USAEMSDB - DSTMNTUSAEMSDB program Option 1:

Central Office Square Footage ITC IRN – East/Valley View (095893)

West/Elyria (085589)

East (095893) -- West (085589)

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USAEMSDB - BLDMNT

The transportation and lunchroom percentages and correct square footage fields are found on the USAEMSDB program option 2 - BLDMNT

111111 46,280 10.04 9.27 111112 56,600 11.66 12.56 111113 69,535 12.50 11.27 111114 218,770 30.36 30.19 111115 100,610 24.79 22.34 111116 67,360 10.65 14.37

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USAEMSDB - BLDRPTA report can be generated for the transportation, lunchroom percentages and building square footage under USAEMSDB option 3 - BLDRPT

Run VALACT to check for any invalid accounts in your master account files

◦ All Fatal errors must be corrected prior to closing

◦ Use ACTCHG to change to valid accounts

◦ WARNING messages will not cause any problems when trying to run year-end programs like USAEMSEDT or USAEMS

◦ FATAL messages will prevent the USAEMS sequential file from being created

◦ ANY AND ALL WARNINGS SHOULD BE INVESTIGATED !!!

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VALACT

“Invalid Fund Per Current Blue Book Standards”

◦ The Fund is no longer valid in USAS

WARNING will precede the message if there was no activity against the fund; you can choose to ignore the warning

FATAL will precede it if there is any activity against the fund; it will cause errors when running USAEMS

Invalid Fund messages are mainly associated with grant funds so if AOS does not assign a new fund number to replace the invalid one, you can FNDCHG it to a miscellaneous account (499/599 with a unique SCC)

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Possible VALACT messages

“Function must be defined at a higher level of detail”The same message applies for receipt or object codes

◦ The dimension (function, receipt or object code) is no longer valid in USAS; AOS has defined it to a higher level of detail WARNING will precede the message if no activity

against this code; you can choose to ignore the warning

FATAL will precede it if there is any activity against the code; may use ACTCHG to make the necessary updates

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Possible VALACT Messages

“Invalid object per the current blue book standards”The same applies for function or receipts codes

◦ The dimension (function, receipt or object code) is no longer valid in USAS WARNING will precede the message if no activity

against this code; you can choose to ignore the warning

FATAL will precede it if there is any activity against the code; need to use ACTCHG to make the necessary updates

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Possible VALACT Messages

“ODE requires SUBJ or IL to be entered for this func/obj in most cases”

◦ According to EMIS requirements (chapter 4 of ODE's EMIS Guide), ODE wants a subject or instructional level on certain types of accounts. Rule of thumb: if it’s a high school or middle/junior high class where teachers teach specific courses, a subject code should be provided.

◦ If it’s an elementary, then an instructional level should be provided. However, ODE states that there are cases where this doesn't apply and it is okay in those cases not to provide the subject or IL code.

Will display in VALACT as a warning, however, message should be addressed

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Possible VALACT Messages

◦ “A Valid EMIS category should be entered for this fund”

WARNING will precede this message if “*” entered in the EMIS Fund Category for a fund that requires an EMIS Category code. Intended for you to verify (double-check) that there isn’t an existing code that should be used. If no proper code exists, the * should be used.

WARNING will also precede message if EMIS Fund Category is blank for a fund that requires an EMIS Category code and there is no activity against this code; Even though a warning, strongly advise to enter a fund category (or an *) to that cash account.

FATAL will precede this message if the EMIS Fund Category is blank for a fund that requires a fund category code and there is activity against this fund. Must enter a fund category to the cash account

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Possible VALACT messages

Check cash account for EMIS Fund Categories EMISFCAT Report

Lists all funds and associated fund categories

VALACT Lists errors for invalid fund categoriesLists warning for funds that should have an EMIS

category

Enter * if an appropriate code does not exit

Make changes in ACTSCN or in USASWeb

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EMIS Fund Categories

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EMIS Fund Categories

F7 Help will display available codes for the current fund. Can also be found in Chapter 5 of the EMIS Guide.

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EMIS Fund Categories

Check Operational Units◦ If 000 OPU is used it must be reporting district IRN

Mostly an issue with ITCs

◦ Check IRN and Entity Type

◦ Use USASWeb/ Operational Units to query all the OPUS or use OPUEDT to change; and make modifications if needed

◦ OPULST for report

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OPU’s

Check Operational Units

◦ Check IRN and Entity Type

◦ Use USASWeb/ Operational Units to query all the OPUS; and make modifications if needed

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Operational Units

Next Year estimated budgets and revenues may be entered into the Next Year Proposed fields through APPROP

(NYPMASS, NYPMNT, and NYPLOAD)◦ Must be completed PRIOR to running Fiscal Year-End

ADJUST

The GAAP Original Budget field will be set during adjust

IABMAS, IABMNT or IABLOAD, also part of APPROP, may be used AFTER closing the fiscal year

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APPROPRIATIONS

Appropriations NYPINI…clears out

anything currently in the next year proposed fields

NYPMASS…allows ranges of accounts to be mass updated based on the calculation method chosen

NYPMNT…enter next year proposed amounts individually

NYPLOAD…upload next year proposed amounts via a spreadsheet file

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Accounts Payable Tracking

Provides ability to track items received this fiscal year but not paid for until after July 1 in the next fiscal year

The track accounts payable flag in USASDAT/USACON should be set to “Y” if you are using APE

Enter “Received Date” when invoicingWill default to invoice date if not entered

PAYABL report is usually run during the month of August

Accounts Payable Tracking in USASWeb

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Use USACERT/AMDCERT to generate your amended certificate (Optional)

Reports on menu to assist in checking appropriations against estimated revenue

APPR_RCVBL

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Amended Certificate

Month-End Closing

June 2015

Follow the normal process for closing out the month

Enter all current month transactions

Autopost all FY15 batch files

Reconcile USAS with bank and generate Cash Reconciliation in USAEMSEDT (required for June)

BALCHK totals should be in balance for Rev & ExpEncumbered amounts should balance with PODETL

FINSUMM and FINDET totals should be identical Cash Reconciliation should balance with FINSUMM

SM12 will generate automatically during adjust (if you make manual changes please recalculate prior to running ADJUST)

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Month-End Closing

◦ Generate/print and/or archive any month-end customized reports you may need.

◦ Generate a standard set of reports during adjust. Includes Reports listed on Page 4 of the closing

checklist MONTHLYCD CAN BE USED

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Month-End Closing

Fiscal Year-End Closing

June 2015

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Fiscal Year End - USAEMSEDT*** Main Menu ***

***Run the report option in each feature to verify current data***

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 < 5>: _

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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◦ CD’s◦ Securities◦ Other investments

List cash on hand (ex: petty cash)

Output file = CSHREC.TXT

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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

Option 1 - Cash Reconciliation

Total entered in option 1

Total on the account file

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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

Important

FEDDET.TXT

***Run the report option in each feature to verify current data***

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. Such as 006 or 4XX

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Option 3 – Detail Federal Assistance Programs

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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 in the AOS USAS Manual on the AOS Website

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Option 4 – Civil Proceedings

CVLPRC.TXT

Enter data for any law suits during reporting period◦ Must Go into Option 4 Even if your district has NO Civil

Proceedings

◦ Extracts data from the USAEMSEDT and USAEMSDB programs and stores it in a flat-file layout that can be loaded into EMIS-R

Will check that all necessary funds are coded with a valid EMIS Fund Category

Checks that Cash Reconciliation balances

Output data will be stored on a USAEMS_EMISR.SEQ file

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USAEMS

Once USAEMSEDT and USAEMSDB data is entered and verified, run USAEMS

USAEMS must be run BEFORE you run ADJUST◦ USAEMS collects the data ODE will receive

Email fiscal-support@nccohio.org when routine is completed◦ Wait for verification from NCC before continuing

Don’t forget – you will need to FTP (use USASEMS_FTP) the USAEMS_EMISR.SEQ file into the EMIS-R Data Collector

(see EMISR Data Collector handout)

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Fiscal Year End - USAEMS

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USAEMSUSAEMS - Extract financial data into EMIS-R detail file format.

Are you extracting for an Information Technology Center? (Y,N,?) <N> _ District IRN: 999999District Name: SAMPLEVILLE SCHOOLS

Is this correct? (Y,N,?) <Y> _ Enter Fiscal Year: <2015> ____ Continue, Re-enter, or Exit? (C,R,E,?) <C> _ Processing, please wait!

Full output file is USAEMS.SEQ

Partial output file is USAEMS_EMISR.SEQ

Processing Completed!

◦ Generate/print and/or archive any year-end customized reports you may need

Suggest running SRTCMP and/or WORKCOMP Notify fiscal-support@nccohio.org to have your SRTCMP

or WORKCOMP placed on web

◦ Generate/print any needed GAAP reports Reports can be created in archives if needed

East/Valley View Fiscal_Sel West/Elyria History

◦ MONTHLYCD and FISCALCD will generate a standard set of reports during adjust

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Fiscal Year End

Before you run ADJUSTNo other programs should be running (even payroll) and all users

should be logged off the system or at a menu prompt

Payroll must be closed first – do NOT proceed unless payroll is closed

Do not run in background

Display users in USAS and USASWeb Myusers East/Valley View Checkusers West/Elyria

Run ADJUST twiceMonth Ending JuneYear End(choose F for fiscal year)

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ADJUST PROCESSING

What routines run during adjust?Fiscweb Monthly Files Copy

Monthly Web Reports Copy Wait for email that reports copied before continuing

Month-End Adjust

USASAUD Completes

Fiscal Files Copy into HistoryEmail fiscal-support@nccohio.org when this completesWait until you receive back acknowledgement from financial before

continuing

FISCAL CD CopyWait for email that reports copied before continuing

◦ Fiscal Year End Adjust43

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 Requisitioned Amt 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

Vendors◦ Fiscal-to-date amount cleared

USASDAT/USACON◦ Current Fiscal Year updated◦ SM2/ADJUST monthly access flags cleared

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Fiscal Yearend ADJUST

Run ADJUST selecting month-end option

Run ADJUST again selecting Year-end and Fiscal options◦ Email fiscal-support@nccohio.org to

CONFIRM you have a good backup

Now ready to begin processing for July

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ADJUST

Post-Closing Procedures

Unique identifier in Receipt description line◦ 2 place identifier

◦ Can use xx or 15 or district choice (xxJune FY15 reimbursement)

◦ RCPTSEL report to identify potential Accounts Receivable

◦ Useful in GAAP reporting

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Accounts Receivable

By now you should have uploaded your USAEMS_EMISR.seq file into the Data Collector (using USAEMS_FTP)

Run through the Data Collection Process to◦ Upload File◦ Collect and Prepare Data◦ Review Error Reports and Data◦ Certify and Submit

◦ ODE reports located in EMIS Reports on NCC Fiscal home page EMIS Reports for 2015H

(2015H_FIN_EXPND_AMT_BY_CAT_2015XXXX.PDF) (2015H_EXPND_AMT_BY_CAT_2015HXXXX.CSV)

Refer to handout on EMIS-R

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Period H Data

Compile your capital assets information

◦ EIS DISTRICTS Follow the “EIS Closing Procedures” handout through running

EISEMS and uploading the data into EMIS-R

◦ NON-EIS DISTRICTS Enter your capital asset information into EMIS-FFE and upload file

into EMIS-R https://ssdt.esu.k12.oh.us/emisffe/ffeUser/login

For details see EMISR Overview handout

Must be to ODE before 15H period closes (TBD)

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Capital Assets

For districts who DO NOT use EIS for their capital assets, information will be entered into EMISFFE (EMIS Flat File Editor)

Please refer to the “Capital Asset Reporting for Non-EIS Districts” handout for more information.

Procedure ◦ Contact fiscal-support@nccohio.org to establish an account

(if you do not already have one)◦ Add new capital assets records◦ Export your data file and upload into the Data Collection◦ Process and Submit for EMIS

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Not using EIS?

Web-GAAP for GAAP reporting:◦ Run USAEXP/GAAP_EXP option to create necessary files

Can be run either before or after closing out

Creates file (GAAPEXP.TXT) to be uploaded into Web-GAAP

◦ Emails GAAPEXP.TXT to specified email address for uploading into Web-GAAP Email GAAP Auditors Email Treasurer

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WEB-GAAP Conversion

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USAEXP/GAAP_EXP

Notify fiscal-support@nccohio.org to set up district or auditor access

◦ Access now assigned by FISCAL YEAR Update (9 month) or Read-Only Access

◦ Auditor must currently have AOS account for us to assign access to your district files.

◦ If auditor does not currently have an account: AOS staff will need to contact AOS Independent Auditor – Notify NCC to have SSDT create an

account

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Access to Web-GAAP

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WEB – GAAP Cash Legacy Reports

Legacy Cash Reports

◦ To create reports reference Legacy Reports on NCC’s Fiscal Page

Run USAEXP Data Export and load into Web-GAAP

WEBGAAP

GAAP URLhttps://gasb34sys.auditor.state.oh.us/gaap

GAAP Wikihttp://gaapwiki.oecn.k12.oh.us/index.php?title=Main_Page

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NCCOHIO.ORGhttp://gaapwiki.oecn.k12.oh.us/index.php?title=Main_page

Run USACERT/CERTBAL (optional) to obtain a certificate of unencumbered balances

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OTHER PROCESSING OPTIONS

Inventory (EIS) Fiscal Year-End Closing

June 2015

Finish all current year processing. Items received on or prior to June 30th should be added to EIS for FY2015.

Any items received after June 30th can continue to be added to the EIS pending file for FY2016.

Districts with a life limit specified for capitalization criteria may want to run an EIS304 Brief Asset listing to verify items meeting the dollar capitalization criteria also have a valid Life Limit.

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EIS Fiscal Year End Closing

When all items have been entered, run the recommended list of reports (this includes all necessary GAAP schedules).

Suggested reports list: EIS GAAP Report Document on NCC Fiscal page

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EIS Fiscal Year End Closing

Capital Asset Reporting will open with Period H Close date is to be announced Be prepared to have data submitted by the end of July

◦ EISEMS will need to be run prior to EISCLS

◦ Inventory does not need to be completed/closed prior to FYE

◦ Print or save files as PDF (save on your PC or in central area)

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Capital Asset Reporting

 Date: 04/23/10 Sampleville Schools Page: Time: 9:24 am Summary of Changes in Governmental Activities (EISEMS) Balance at Additions (acquisitions, Reductions (dispositions, Balance at 07/01/2009 transfers in, + adjust.) transfers out, - adjust.) 06/30/2010 --------------- ------------------- ---------------------- -------------------Governmental Activities (G fund type only)Nondepreciable Capital Assets (EIS103 amounts) Land NDL (01xx if deprec is “N”) 1,027,761.15 0.00 (1,014,877.15) 12,884.00 Construction in Progress NDC (08xx) 0.00 0.00 0.00 0.00 ------------------- ------------------- ----------------------- ------------------- Total Nondepreciable Capital Assets 1,027,761.15 0.00 (1,014,877.15) 12,884.00 ------------------- ------------------- ------------------------ -------------------Depreciable Capital Assets (EIS103 amounts) Land Improvements DLI (01xx) 446,115.85 5,250.59 (8,778.50) 442,587.94 Building and Building Improvements DBI (02xx) 10,342,664.19 0.00 0.00 10,342,664.19 Furniture, Fixtures, and Equipment DFE (03xx) 2,122,291.54 12,715.30 (557,500.03)

1,577,506.81 Vehicles DVE (04xx) 1,206,631.80 0.00 (17,536.05) 1,189,095.75 Infrastructure DIN (05xx) 0.00 0.00 0.00 0.00 Books DBK (06xx) 758,194.89 0.00 (758,194.89) 0.00 ------------------- ------------------- ----------------------- -------------------- Total Depreciable Capital Assets 14,875,898.27 17,965.89 (1,342,009.47) 13,551,854.69 ------------------- ------------------- ----------------------- -------------------- Less Accumulated Depreciation (EIS104 amounts) Land Improvements LLI (01xx) (175,112.84) (22,344.20) 0.00 (197,457.04) Building and Building Improvements LBI (02xx) (5,524,403.53) (216,442.00) 0.00 (5,740,845.53) Furniture, Fixtures, and Equipme LFE (03xx) (1,383,016.04) (105,491.46) 495,032.92 (993,474.58) Vehicles LVE (04xx) (735,298.17) (55,548.16) 17,477.74 (773,368.59) Infrastructure LIN (05xx) 0.00 0.00 0.00 0.00 Books LBK (06xx) (723,298.57) 0.00 723,298.57 0.00 ------------------- ------------------- ---------------------- ------------------- Total Accumulated Depreciation (8,541,129.15) (399,825.82) 1,235,809.23 (7,705,145.74) ------------------- ------------------- ---------------------- ------------------- Depreciable Capital Assets, Net 6,334,769.12 (381,859.93) (106,200.24) 5,846,708.95 (Total Dep Cap Assets + Total Accum Dep) ------------------- ------------------- ----------------------- -------------------- Governmental Activities Capital Assets, Net 7,362,530.27 (381,859.93) (1,121,077.39) 5,859,592.95(Total Nondep. Cap Assets + Net Deprec Cap Assets) =============== =============== =============== ===============

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Run closing program EISCLS

Updates life to date depreciation for FY being closed

Copies files to history

Updates FY closed file on the EISMNT/DATSCN

Updates beginning bal for new FY and creates a report of beginning balances by fund, function and asset class

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EIS Fiscal Year End Closing

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Questions?