MANUAL FOR ASSET UPLOAD SYSTEM Ministry of Education October 2012

TABLE OF CONTENTS SUMMARY OF CHANGES TO THE 2011-12 REPORTING ......................................... 3 INTRODUCTION .............................................................................................................. 4 FILE FORMAT .................................................................................................................. 5 UPLOADING THE PIPE DELIMITED FILE INTO the AUS .......................................... 7 REPORTING ASSETS HELD FOR SALE ..................................................................... 10 ERRORS UPLOADING PIPE DELIMITED FILE ......................................................... 11 APPENDIX 1 .................................................................................................................... 13 APPENDIX 2 – RELATIONSHIP BETWEEN EXCEL/PIPE DELIMITED FILE AND SCHEDULE 3C ................................................................................................................ 15 APPENDIX 3 – LIST OF ERRORS AND REQUIRED ACTIONS ............................... 18

SUMMARY OF CHANGES TO THE 2011-12 REPORTING Changes to the 2011-12 reporting include:

1. Boards can make adjustments to the opening gross book value and opening accumulated amortization balances as of the 2011-12 Financial Statements. For adjustments to be reported as prior year restatements, boards are required to enter the adjustments into the Gross Book Value adjustment and the Accumulated Amortization adjustment columns respectively. Any other non-restatement (non prior year) adjustments should go through as in-year additions/amortization and write downs and reported on these respective columns.

2. The columns GBV_ADD, CIP_ADD and PREAC_ADD now allow negative values.

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INTRODUCTION

Asset Upload System (AUS) allows boards to input capital asset activity from September 1 – August 31 on an asset by asset basis. Boards are required to upload this file during the financial statement cycle of September 1, 2011 to August 31, 2012.

The information uploaded in the AUS will automatically populate Schedule 3C. A

diagram of the process can be found below:

This manual provides details surrounding the AUS. If you have any unanswered

questions after reviewing this guide, please contact Soundari Vigneshwaran at (416) 326-9168 or Soundari.vigneshwaran@ontario.ca.

File

AUS in EFIS

Schedule 3C

A file will be uploaded into the EFIS database using the AUS.

The AUS will summarize data based on asset type and load Schedule 3C of the Financial Statements

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FILE FORMAT In order to upload a file using the AUS successfully the file must adhere to a specified layout and format. The chart below provides details of the required fields and formats.

The Field Name column represents the information that must be included in the file.

FIELD NAME DATA FORMAT SAMPLE DATA ATTRIBUTE NAMEBoard ID Integer (5) 66052 IDYear Varchar (7) 2008-09 SCH_YRCycle Char (3) EST - Estimates

RES - Rev Est DOC_SETFIS - Financial statements

Asset Serial Number Integer (12) 111111553 SERIAL_NONew Asset or Char (1) N = New STATUSExisting Asset E = ExistingAsset Name Varchar (255) Martingrove Collegiate Institute NAMEType Char (3) B40 = Building 40 TYPE

40H = Building 40Held for SaleB20 = Building 2020H = Building 20 Held for SaleLAN = Land & Land Improvements with Infinite LivesLAH = Land Held for SaleLIM = Land ImprovementsLIH = Land Improvements Held for Sale40R = Building 40 Permanently Removed from ServicePRH = Building 40 Permanently Removed from Service Held for Sale

SFIS Number Integer (6) 123456 SFISStreet Address Varchar (255) 1099 Martingrove Road ADDRESSTown/City Varchar (255) Etobicoke CITYRemaining Service Life at September 1 Integer (2,2) 10.50 RSL_OPENChanges to Remaining Service Life Integer (2,2) 10 RSL_CHANGEGross Book Value at September 1 Integer (12,2) 120577.50 GBV_OPENAdjustments Integer (12,2) -206.65 GBV_ADJUST$ Additions to Gross Book Value Integer (12,2) 10536.53 GBV_ADD

Addition Source Integer (4)I = 4 digit GRE numberE = 0000 GBV_ADD_SRCE

$ Amounts transferred in from CIP Integer (12,2) 85212.22 GBV_TRANS_CIP$ Amounts transferred in from Pre-acquisition Integer (12,2) 5278.44 GBV_TRANS_PREDisposal of Gross Book Value Integer (12,2) 0 GBV_DISP

Disposal Source Integer (4)I = 4 digit GRE numberE = 0000 GBV_DISP_SRCE

Accumulated Amortization at September 1 Integer (12,2) 50657.22 ACC_AMOR_OPENAdjustments Integer (12,2) 308.68 ACC_AMOR_ADJUSTAmortization Integer (12,2) 10567.50 ACC_AMOR_AMORTWrite-down Integer (12,2) 5000.57 ACC_AMOR_WDDisposal of Amortization Integer (12,2) 8567.22 ACC_AMOR_DISPDisposal Type Char(1) C = Complete DISP_TYPE

P = PartialN = not disposed

Percentage disposed. NOTE: If nil, please enter "0" Integer (2,2) 10.55 DISPOSAL_PCT$ Proceeds of Disposition Integer (12,2) 652785.23 DISPOSAL_PROCEEDGain/Loss Integer (12,2) 24579.23 DISPOSAL_GAINLOSSBalance of CIP at September 1 Integer (12,2) 98575.12 CIP_OPENAdjustments Integer (12,2) 8754.23 CIP_ADJUST$ Additions to CIP Integer (12,2) 4578256.12 CIP_ADD$ Amounts transferred in from Preconstruction Integer (12,2) 6896.89 CIP_TRANSF_PRECON$ Amounts transferred out from CIP Integer (12,2) 85212.22 CIP_TRANSF_CIPBalance of Preacqusition at September 1 Integer (12,2) 9785457 PREAC_OPENAdjustments Integer (12,2) 2578.97 PREAC_ADJUSTAdditions Integer (12,2) 2578.97 PREAC_ADDWrite-off of Preacqusition Costs Integer (12,2) 157.26 PREAC_WO$ Amounts transferred to asset ready for use Integer (12,2) 5278.44 PREAC_AMT_TRANSF_TO_ASSET$ Amounts transferred to CIP Integer (12,2) 6896.89 PREAC_AMT_TRANSF_CIP

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The Data Format column is the format that the information must be presented in. Definitions of the various formats are as follows:

Integer (x, y) means that the data shown in this field must be a number. The maximum length of the integer is x and can contain a maximum of y decimal places.

Varchar (x) means that the data in this field can be numbers, letters, or symbols such as dashes. The maximum number of characters is x. Char (x) means that the data in this field can only be letters. For fields that are bound by these parameters, the letters that should be provided are

specified by x. For instance, in the cycle field you have a choice of including the following EST for estimates, REV for revised estimates, and FIS for financial statements.

For each of the fields, an example is provided to illustrate the type of information that is acceptable. Finally, the Attribute Name field represents how this field will be described in the AUS. Boards are required to upload this information into the system using a, “Pipe Delimited” file format. Essentially, what this file format does is separate each of the required fields using a pipe. An excel document containing this information can easily be changed to a pipe delimited file. The Ministry has provided boards with a tool the will change files from excel to the required pipe delimited format at the following link: http://faab.edu.gov.on.ca/Financial_Statements.htm. Please note that it is the board’s responsibility to convert the file to the required format. This tool has only been provided to help boards and may not be compatible with all versions of excel. Instructions for using the “File Generator” can be found on the tab entitled instructions. A sample excel and pipe delimited file can be found in Appendix 1 of the manual.

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UPLOADING THE PIPE DELIMITED FILE INTO the AUS

1. Log into EFIS

2. Click on the link to the Asset Upload System

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3. Select the Year and Cycle that you are reporting for.

Click Browse to select appropriate file by double clicking. Finish by clicking Upload Data File

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4. Confirm that the values uploaded in the AUS and Schedule 3C agree to the values reported in the financial statements. Appendix 2 has been provided to show the relationship between the Excel/Pipe Delimited File and Schedule 3C. Essentially, the AUS summarizes the values based on asset type and then populates Schedule 3C. If the balances do not agree to the amounts reported in the financial statements, boards should check their file and correct any errors. After the errors have been corrected boards can re-upload information into the AUS. Re-uploading will over write the information that was previously loaded. The re-uploading process can only be done until the board makes their EFIS submission active, at which point, the numbers become final. If you would like to change the information after this point, you will have to contact Mark Bonham at (416) 325-8571 or mark.bonham@ontario.ca.

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REPORTING ASSETS HELD FOR SALE The Ministry now requires boards to report Assets Held for Sale in a separate schedule, Schedule 3D.

Please note that TCA that goes to market and are sold in the fiscal year would be recorded as regular capital asset disposals and are not considered assets held for sale. Only assets that are in the process of being sold, but are not yet sold at the end of the period would be classified and transferred to assets held for sale.

If the board classifies an asset as held for sale at any point in the year, the board should report the asset with one of the following 5 asset classes:

40H = Building 40 Held for Sale 20H = Building 20 Held for Sale LAH = Land Held for Sale LIH = Land Improvement Held for Sale PRH = Building 40 Permanently Removed from Service Held for Sale.

Any activity up to the point that it was classified as held for sale should be reported in the asset upload file so that the activity can be captured in Schedule 3C, which captures capital asset activity. Activity would include any additions, write downs, and amortization before the asset was classified as held for sale. The board should then transfer the asset from Schedule 3C to Schedule 3D using the transfer column in Schedule 3C. The transfer to Schedule 3D will automatically be picked up. The asset upload file will upload the closing balance from the asset upload file into Schedule 3D automatically. The board should enter the disposal of the asset held for sale and the proceeds into Schedule 3D directly. This information should not be reported in the asset upload file.

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ERRORS UPLOADING PIPE DELIMITED FILE The Ministry has created some error messages in order to ensure that the data being uploaded is accurate and valid. A list of the errors and required actions can be found in Appendix 3. The error message will appear as follows and the file will not be uploaded until corrected.

To avoid errors to the file, ensure that the following rules are followed:

1. Ensure that all of the required fields are completed and are shown in the same order as indicated in the sample excel file in the Appendix 1. If any of the required fields are skipped or the order is not consistent, the file will be rejected. For instance, if the board did not dispose of the asset do not leave the field blank, instead input a zero.

2. Ensure that the serial number for each asset is unique and not

duplicated. If the same serial number is used for two assets, the file will be rejected.

.

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3. Ensure the opening balances reported on the Asset Upload file agrees to the ending balances included in the data upload file of 2010-11 financial statement. These balances are pre-populated and carried forward as opening balances in Schedule 3C with the ending balances on the 2011-12 financial statements. Any adjustments to the opening balances should be made in the “Adjustments” column.

4. Please ensure that you do not include commas in your file as using

them will cause an error in the file upload.

5. Write downs to assets will be shown as an adjustment to the accumulated amortization or accelerated amortization in order to maintain the historical cost of the asset.

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APPENDIX 1 Sample Excel File

ID

SCH

_YR

DO

C_S

ET

SER

IAL_

NO

STAT

US

NAM

E

TYPE

SFIS

ADD

RES

S

CIT

Y

1 2 3 4 5 6 7 8 9 10

67130 2008-09 FIS 16366 E Briarbrook PS B40 10997 Klondike Road Kanata67130 2008-09 FIS 127 E Blossom Park PS B20 212 3810 Sixth St Gloucester67130 2008-09 FIS 921 E Merivale PS LAN 1531 63 Slack Rd Nepean67130 2008-09 FIS 16045 E New Avalon PS LIM 10701 Anywhere Road Somewhere

RSL

_OPN

RSL

_CH

ANG

E

GBV

_OPE

N

GBV

_AD

JUST

GBV

_AD

D

GBV

_AD

D_S

RC

E

GBV

_TR

ANSF

_CIP

GBV

_TR

ANSF

_PR

E

GBV

_DIS

P

GBV

_DIS

P_SO

UR

CE

11 12 13 14 15 16 17 18 19 200.00 0.00 0.00 0.00 0.00 0 0.00 0.00 0.00 0.00

18.00 -0.50 1610916.00 0.00 106192.00 0 0.00 0.00 0.00 0.0023.00 -0.50 1044786.00 0.00 0.00 0 0.00 0.00 0.00 0.0025.00 0.00 500000.00 0.00 0.00 0 0.00 0.00 500000.00 0000

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SAMPLE PIPE DELIMITED FILE 67130|2007-08|FIS|16366|E|Briarbrook PS|B40|10997|Klondike Road|Kanata|0|0|0|0|0|0000|0|0|0|0000|0|0|0|0|0|C|0|0|0|0|0|551107|84571|0|0|0|0|0|0|84571 67130|2007-08|FIS|127|E|Blossom Park PS|B20|212|3810 Sixth St|Gloucester|18|-0.5|1610916|0|106192|0000|0|0|0|0000|524521.905465587|0|28097.7892253336|0|0|P|1|0|0|0|0|0|0|0|0|0|0|0|0|0 67130|2007-08|FIS|921|E|Merivale PS|LAN|1531|63 Slack Rd|Nepean|23|-0.5|1044786|-126086|0|0000|0|0|0|0000|400465.253205128|0|8931.47729700855|0|0|N|0|0|0|0|0|0|0|0|0|0|0|0|0|0 67130|2007-08|FIS|16045|E|New Avalon PS|LIM|10701|Anywhere Road|Somewhere|40|0|0|0|0|0000|12631302|0|0|0000|0|0|157891.275|0|0|N|0|0|0|7194026|0|5437276|0|12631302|0|0|0|0|0|0

ACC

_AM

OR

_OPE

N

ACC

_AM

OR

_AD

JUST

ACC

_AM

OR

_AM

OR

T

ACC

_AM

OR

_WD

ACC

_AM

OR

_DIS

P

DIS

P_TY

PE

DIS

P_PC

T

DIS

P_PR

OC

EED

S

DIS

P_G

AIN

LOSS

CIP

_OPE

N

21 22 23 24 25 26 27 28 29 30

0.00 0.00 0.00 0.00 0.00 C 0.00 0.00 0.00 0.00524521.91 0.00 28097.79 0.00 0.00 P 1.00 0.00 0.00 0.00400465.25 0.00 8931.48 0.00 0.00 N 0.00 0.00 0.00 0.00

0.00 0.00 157891.28 0.00 0.00 N 0.00 0.00 0.00 7194026.00

CIP

_AD

JUST

CIP

_AD

D

CIP

_TR

ANSF

_PR

ECO

N

CIP

_TR

ANSF

_CIP

PREA

C_O

PEN

PREA

C_A

DJU

ST

PREA

C_A

DD

PREA

C_W

O

PREA

C_A

MT_

TRAN

SF_T

O_A

SSET

PREA

C_A

MT_

TRAN

SF_C

IP

31 32 33 34 35 36 37 38 39 40

0.00 551107.00 84571.00 0.00 0.00 0.00 0.00 0.00 0.00 84571.000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.000.00 5437276.00 0.00 12631302.00 0.00 0.00 0.00 0.00 0.00 0.00

APPENDIX 2 – RELATIONSHIP BETWEEN EXCEL/PIPE DELIMITED FILE AND SCHEDULE 3C

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APPENDIX 3 – LIST OF ERRORS AND REQUIRED ACTIONS

Error Message Required Action GROSS_BOOK_TRANSF_CIP did not equal CIP_TRANSF_CIP for asset #[number]!

Check that your transfer out of construction in progress to the asset is equal for the asset with the serial number specified.

GROSS_BOOK_TRANSF_PRE did not equal PREAC_AMT_TRANSF_TO_ASSET for asset #[number]!

Check that your transfer out of pre-acquisition/construction to the asset is equal for the asset with the serial number specified.

CIP_TRANSF_PRECON did not equal PREAC_AMT_TRANSF_CIP for asset #[number]!

Check that your transfer out of pre-acquisition/construction to construction in progress is equal for the asset with the serial number specified.

GROSS_BOOK_DISPOSAL was a negative amount for asset #[number]; this amount must be reported as an absolute (read: positive) amount.

Check whether you have included a negative amount for the disposal of gross book value. This amount must be positive as the formula will be subtracting this amount.

ACC_AMOR_DISPOSAL was a negative amount for asset #[number]; this amount must be reported as an absolute (read: positive) amount.

Check whether you have included a negative amount for the disposal of accumulated amortization. This amount must be positive as the formula will be subtracting this amount.

ACC_AMOR_AMORT was a negative amount for asset #[number]; this amount must be reported as an absolute (read: positive) amount.

Check whether you have included a negative amount for the amortization expense. This amount must be positive.

ACC_AMOR_WRITEDW was a negative amount for asset #[number]; this amount

Check whether you have included a negative amount for the write downs. This

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must be reported as an absolute (read: positive) amount.

amount must be positive as amortization is being accelerated.

GROSS_BOOK_TRANSF_CIP was a negative amount for asset #[number]; this amount must be reported as an absolute (read: positive) amount.

Check whether you have included a negative amount for the transfer from construction in progress costs to the asset. This amount must be positive.

GROSS_BOOK_TRANSF_PRE was a negative amount for asset #[number]; this amount must be reported as an absolute (read: positive) amount.

Check whether you have included a negative amount for the transfer from preconstruction/acquisition costs to the asset. This amount must be positive.

CIP_TRANSF_PRECON was a negative amount for asset #[number]; this amount must be reported as an absolute (read: positive) amount.

Check whether you have included a negative amount for the transfer from preconstruction/acquisition to construction in progress. This amount must be positive.

CIP_TRANSF_CIP was a negative amount for asset #[number]; this amount must be reported as an absolute (read: positive) amount.

Check whether you have included a negative amount for the transfer of construction in progress to the asset. This amount must be positive as the formula will be subtracting this amount.

PREAC_AMT_TRANSF_TO_ASSET was a negative amount for asset #[number]; this amount must be reported as an absolute (read:positive) amount

Check whether you have included a negative amount for the transfer of Pre-acquisition to the asset. This amount must be positive as the formula will be subtracting this amount.

PREAC_AMT_TRANSF_CIP was a negative amount for asset #[number]; this amount must be reported as an absolute (read: positive) amount.

Check whether you have included a negative amount for the transfer of preconstruction/acquisition to construction in progress. This amount must be positive as the formula will be subtracting this amount.

PREAC_WRITEOFF was a negative amount for asset #[number]; this amount must be reported as an absolute (read:

Check whether you have included a negative amount for the write-off of pre-acquisition costs. This amount must be

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positive) amount.

positive as the formula will be subtracting this amount.

Your login’s Board ID ( [board ID] ) doesn’t match the Board ID in the file for asset #[number].

Check that you have indicated the correct 5 digit Board ID number for the asset serial number specified.

Selected school year ( [school year] ) doesn’t match school year in file for asset #[number]

Checked that you have indicated the correct school year for the asset serial number specified.

Selected cycle ( [cycle] ) doesn’t match cycle in file for asset #[number]

Check that you have indicated the correct cycle for the asset serial number specified.

No asset serial number was supplied for one of the assets in the file.

Check that all assets have serial numbers. If the ministry has assigned the asset a serial number, it can not be changed. Asset serial numbers must be unique and can not be duplicated.

Invalid asset serial number ( [number] ) – must be less than 12 digits and be a number greater than 0.

Check the serial number of the asset specified. Remember that all assets must have serial numbers and that they can not be greater than 6 digits. Also, if the ministry has assigned the asset a serial number, it can not be changed. Asset serial numbers must be unique and can not be duplicated.

Invalid asset status for asset #[number]; asset status must be ‘N’ or ‘E’ (no quotes)

Check the status of the asset specified and ensure that it is one of the ones specified. Remember you can not leave any cells blank. One of these options must be specified.

Asset #[number] has no name! All assets must have a name.

Check that you have included a name for the asset with the serial number specified. Remember you can not leave any cells blank.

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The name for asset #[number] is too long. Asset names may be up to 255 characters long.

Check the length of the asset name for the asset with the serial number specified. It should not be more than 255 characters long.

Invalid asset type for asset #[number]; must be one of ‘B40’, ‘B20’, ‘LAN’, ‘LIM’, or ‘40R’

Check the type of the asset specified and ensure that it is one of the ones required. Remember you can not leave any cells blank. One of these options must be specified.

Asset #[number] doesn’t have an SFIS number. All assets require an SFIS number.

Check that you have included an SFIS number for the asset with the serial number specified. If an SFIS number has not been assigned, assign the asset a temporary one. Remember you can not leave any cells blank.

Asset #[number] doesn’t have an address. All assets require an address.

Check that you have included an address for the asset with the serial number specified. Remember you can not leave any cells blank.

Asset #[number] doesn’t have a city. All assets require a city.

Check that you have included a city for the asset with the serial number specified. Remember you can not leave any cells blank.

Invalid disposal type for asset #[number]; must be one of ‘C’, ‘P’ or ‘N’ (no quotes).

Check the disposal of the asset specified and ensure that it is one of the ones specified. Remember you can not leave any cells blank. One of these options must be specified.

The opening gross book value for asset # [number] does not match the closing value from the last collection cycle.

Check that the opening gross book value balance reported agrees to the prior year closing for the asset indicated to ensure continuity.

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The opening service life for asset # [number] does not match the closing service life from the last collection cycle.

Check that the opening service of the asset indicated agrees to the prior year closing to ensure continuity.

The opening accumulated amortization for asset # [number] does not match the closing value from the last collection cycle.

Check that the opening accumulated amortization of the asset indicated agrees to the prior year closing to ensure continuity.