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USAS Beginning Training

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USAS

U UniformS SchoolAA AccountingSS System

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Major Features

Instant Data Availability

Purchase Order Generation

Budgeting Assistance

Check Generation

Audit Check

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Major Features (continued)

Transaction Processing:– Account Modifications

– Receipts

– Requisitions

– Purchase Orders

– Invoices

– Warrant Checks

– Transfers

– Refunds

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Major Features (continued)

Summary/Detail ReportingUtilizes AOS Chart of Accounts

http://www.auditor.state.oh.us/ and click on “Uniform School Accounting System User Manual”

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Key Components

Account codesVendorsBudgeting ProcessReceipt processExpenditure processMiscellaneous updating componentsOn-line lookup and report programs

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Documentation Manuals

USAS User GuideUSAS Reference ManualUSAS System Manager Manual

The documentation is also available on line on NWOCA’s web site.

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USAS Account Codes

The account structure is the most basic element of the Uniform School Accounting System. (USAS)

Most governmental entities, such as schools, use Fund Accounting as opposed to an accrual system of accounting based on GAAP.

The Auditor of State’s Office has established a chart of accounts that consist of 4 types which track cash balances, expenditures and revenues.

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Account Types

CASH ACCOUNTSEstablished to track the ACTUAL amount of cash that the district has available for that cash account

APPROPRIATION ACCOUNTS Established to track the ESTIMATED & ACTUAL EXPENSES incurred by the district. Each appropriation account is tied to a cash account.

BUDGET ACCOUNTSEstablished to provide a further breakdown of the estimated and actual expenditures than what the appropriation account provides. School districts are more interested in a budget account level because the expenditures are tracked at a more detailed level. Each budget account is tied to a particular appropriation and cash account.

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Account Types

• REVENUE ACCOUNTS

– Established to track the ESTIMATED & ACTUAL RECEIPTS by the district. Each revenue account is tied to a cash account.

Hierarchical Structure of Accounts

ExpendituresCASH

Appropriation 1 Appropriation 2 Appropriation 3

Budget 1 Budget 2 Budget 3 Budget 1 Budget 2 Budget 1 Budget 2 Budget 3

RevenuesCASH

Revenue 1 Revenue 2 Revenue 3 Revenue 4

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Account Dimensions

– Account codes - up to 30 digits grouped by dimensions

– Assigned by Auditor of State (2 exceptions)

– AOS USAS Manual

• TI = Transaction Indicator

– 2 digit # assigned by AOS that defines the type of transaction. 00 = Cash account 01 = Appropriation account 02 = Budget account 03 = Revenue account 05 = Expenditures

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• FND = Fund– 3 digit # assigned by AOS to ensure money is spent for the

assigned purposes. – Examples 001 - General Fund 200 - Student Managed Activity 006 - Food Service 500 through 599 - Federal Grant

Funds

• FUNC = Function– 4 digit # assigned by AOS that identifies program or activities of

the expenditure. – Examples 1110 – Elementary Regular Instruction 2510- Treasurer Office

Account Dimensions

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• OBJ = Object

– 3 digit # assigned by AOS that defines goods and services paid for by the district.

– Examples:

100 - Employees salaries & wages 512 - Office Supplies

• SCC = Special Cost Center – 4 digit # defined at the district level. Purpose is to assist in tracking

expenditures or revenues to satisfy special or temporary requirements. A SCC of 9xxx creates a new cash account within the same fund.

– Example: 572 9003- might indicate that the federal grant account contains

financial data for FY2003.

Account Dimensions

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• SUBJ = Subject

– a 6 digit # assigned by the AOS. Used to track expenditures & receipts by subject.

Examples: ( 03 Business Classes) 030100 - Accounting 031800 - Economics

• OPU = Operational Unit

– a 3 digit # assigned by the district. The OPU identifies a particular facility such as a building, warehouse, etc.

– Examples: 000 - District wide 002 - High School 001 - Elementary School 006 – Central Office

Account Dimensions

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• IL - Instructional Level

– a 2 digit # assigned by AOS to identify various grade or educational levels.

– Examples: 01 - First grade 08 - Eight grade

• JOB = Job Assignment

– a 3 digit # assigned by the AOS to identify specific jobs personnel perform

– Examples:

100 - Administrative Official 500 - Office/clerical

Account Dimensions

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• RCPT = Receipt

– a 4 digit # assigned by the AOS to identify the source from which money was received and the purpose it serves.

– Examples:

1000 - Receipts from local sources - 1130 – Income Tax 3000 - Receipts from state sources 4000 - Receipts from federal sources

Account Dimensions

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The account types consist of up to nine account dimensions:

Examples: TI FND FURC OBJ SCC SUBJCT OPU IL JOB

Cash: 00 001 0000(General Fund)

Appropriation: 01 001 2500 500 0000 (Materials and Supplies – Treasurer)

Budget: 02 001 2510 512 0000 000000 006 00 000(Office Supplies – Treasurer)

Revenue: 03 001 1130 0000 000000 000(Income Tax)

Account Dimensions

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USASDAT - District Data Information

OPUEDT - Valid Operation Unit Dimensions

ACTSCN - Formation of accounts using valid

account code dimensions

VENSCN - Valid Vendor Information

MANDATORY STARTUP PROGRAMS

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USACON

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USASDAT/USACON

Provides unique information regarding your district and how it will handle the various options USAS

offers

Also contains information used in other systems such as USPS and EIS

Options can only be modified by a person with Group Manager privileges

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USASEC

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USASDAT/USASEC

Contains options which affect specific USAS programs.

Allows for the entry of a “security profile” for each username.

An “account filter” can be used to control what accounts a user has authorization to read, modify,

or add to.

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OPUEDT

The operational unit is the USAS dimension that identifies facilities in the school system.

OPU’s are defined at the district level.

The OPUEDT program allows you to define three digit operational unit codes which will be considered valid by the system when entering

USAS accounts.

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OPU’s must include:

A 3 digit number between zero and 998

A description of that number

The IRN associated with the OPU entered

“C” for Central Office OPU information; all

others blank

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OPUEDT SCREEN

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ACTSCN

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Features in ACTSCN

Add accounts/mass-add accounts by specifying old

FUND/SCC and a new FUND/SCC

Delete/mass-delete cash and associated accounts

Modify accounts

Activate/Inactivate cash, appropriation, budget, and

revenue accounts

Add Stop/Start dates to cash, appropriation, budget,

and revenue accounts.

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START/STOP DATESACTIVE/INACTIVE ACCOUNTS

TYPE OF ACCOUNT WHAT IS AFFECTED

Budget That account only

Revenue That account only

Appropriation That account and allassociated budget accounts

Cash That account and allassociated appropriation,

budget, and revenueaccounts

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USASWeb/VendorsVendor Screen Maintenance

Allows you to add/delete/modify Before delete you have to run DELVEN

Vendor numbers 900000-999999 are

reserved for memo vendors Only memo checks may be written to a vendor

with a vendor number between 900000-999999

No printed check form is generated

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Vendor information is used:

• When creating purchase orders/requisitions

• Checks

• Receipting in money

• Reports

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Let’s take a closer look at the Initial Start-up Programs

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RECEIPT PROGRAMS AVAILABLE

USASWeb/Receipts

USASWeb/Refunds

ARF

Accounts Receivable Facility

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PROCESS A RECEIPT

Posts a receipt (payment)

directly to USAS

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Process A Refund of Receipt

Used to “undo” a receipt

if a receipt was posted incorrectly

Refund money to a vendor

If the refund warrants payment to a vendor, the user may create a refund check that may be sent to the vendor

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Process a Reduction of Expenditure

Used to “undo” an expenditure

This option is used instead of issuing a receipt if the money coming in is paying back a previously

made expenditure

It may also be used to correct expenditures posted incorrectly

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Reversing Entry

Corrects an incorrect receipt or reduction of expenditure

Used to completely back out a transaction item by using the already posted information from a

previous transaction

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ARF

ARF is a complete billing - payment system.

It is useful in generating invoices and recording payments on a current time basis. It can determine amounts owed at any given time

Can Post Receipt And/Or Reduction Of Expenditure

It can also provide information for GAAP reporting.

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Practical Uses Of ARF

Uniform School supplies

Book Stores

Student Fees

Adult Education Billings

County Services

Cafeteria Receipts

Booster Organizations

School Fund Raisers

Field Trips

Rental of School Facilities

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Advantages of using ARF

Can process both receipts and reduction of

expenditures on one invoice

Can create templates to reduce data entry

Corrections made in ARF can also be

corrected in USAS

Can produce monthly statements

Secretaries can create the bill, while the

treasurer posts the actual receipt

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5 ARF Processing Options Billing: creates an invoice

Payment: records a payment on one or more invoices

Billing-Payment: creates an invoice & posts a full

payment at the same time

Payment-Receipt: same as Payment option with the

additional step of posting to USAS

Billing-Payment-Receipt: same as billing-payment

plus posts to USAS

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ARF Required Prefixes

Invoice Ledger Codes

A 1 - 4 character code used with an invoice number to define groups of invoices such as STUD for

student fees, or TRAN for transportation.

Examples

STUD0015

ELEM100

CAFE5565

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ARF Required Prefixes

Customer Numbers

Uses one of the codes - C, V, E, or S along with a 1-9 digit number to define a unique customer.

C - ARF customer

V - Vendor number from the USAS vendor file

E - Employee SSN from the USPS employee file

S - Student number from the Student Info System

files

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ARF Optional Prefixes

Receipt Codes

A 1 - 3 character code used with a receipt number to define a local receipt. Could be a person’s

initials.

Example

JJS1234567 (Received by John J. Smith)

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ARF Reports ARAGE Creates a list of account receivables with

outstanding balances, arranged by days from a prior billing date.

ARSTATE creates a statement for all customers with outstanding balances.

ARSUMM generates a list of balances on various types of invoices.

ARTRAN creates a summary of all billings and payments for one or more customers.

ARDETL creates a report detailing all billings and payments.

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ARF Reports

ARCVBL Creates a receivables report that can be used for GAAP reporting.

Plus four UDMS ARF reports:

CUSTLST - Customer listing report LEDGLST - Ledger code listing PROLST - User profile listing RCPTLST - Receipt code listing

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Let’s take a closer look at the Receipt Programs

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EXPENDITURE PROCESS STEPS

1 Create a Requisition (optional)

2 Create a Purchase Order

3 Create an Invoice

4 Create a Check

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Creating a Requisition

Use USASWeb/Requisition to create a

requisition

No monies are encumbered when

processing a requisition therefore, this

step is optional

After a requisition is created, it can then

be converted to a purchase order

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Why are requisitions used?

To save time:

– Created on-line at the secretarial level. Once

they are posted, the treasurer’s office can call

them up and convert them to purchase orders.

– May be re-used as in the case of monthly

billings (utilities, etc).

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Creating a Purchase Order

Use USASWeb/Purchase Order to create a purchase order

Monies are encumbered when processing a purchase order

After the purchase order is created, the status of the purchase order is recorded as “new”

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Purchase Order Forms

POFORM

Used to recreate purchase order forms that for some reason may have been lost and a copy is

needed

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Creating an Invoice

Use USASWeb/AP Invoices to create an invoice for a purchase order

An invoice is created when a billing or invoice statement is received from a vendor in order to prepare the bill for payment.

When creating the invoice, the encumbrances may or may not be adjusted, depending on the amount and status of the invoice.

Once the invoice has been created, the purchase order is no longer considered “new”, it is now at a “filled” status to show the encumbered amounts have been invoiced but not yet paid.

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Invoice Listing

Prints a listing of invoices. You may print either all

invoices or outstanding invoices. Most districts use

INVLST prior to processing checks because it will

provide a listing of the invoices which will be paid

during the next check run.

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Creating a Check

Use CKPROC to create checks

Processing the check causes the money to be expended and

the encumbrances to be released.

After processing all invoices in CKPROC, the program will

create a text file used to print out on physical check paper.

Once the check has been created, the purchase order is no

longer considered “filled”, it is now at a “paid” status to

show the encumbered amounts have been expended.

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Check Reports

CHEKPY

Produces a listing of checks which have been processed depending on the types of checks generated.

CHECKS

Provides a summary check register.

CHECK1

Generates a listing of check items.

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EXPROC Processing

EXPROC allows you to enter a purchase order, invoice and check all in one step without running USASWeb/Purchase Order, USASWeb/AP Invoices or CKPROC as separate steps.

EXPROC should be used with caution and only with entries which do not require a purchase order prior to processing (such as memo-type transactions).

After using EXPROC, you will need to hand-type the warrant check and the purchase order, if needed. EXPROC will also generate a text file detailing the entries you have made.

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Let’s take a closer look at the Expenditure Programs

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VERINV

Allows user to make modifications to invoices

and purchase orders PRIOR to payment

meaning VERINV will not allow user to make

changes to invoices or purchase orders which

have a “paid” status.

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VERINV Options Delete an Entire Invoice

Delete an Invoice Item

Change an Invoice Date

Change a Vendor

Change the Account Charged

Change the Invoice Item Amount

Change PO Item Description

Change PO Status

Change PO Date

Change Invoice Number

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VOIDCK

VOIDCK will void warrant checks written

for purchase orders or refund of receipts. In

VOIDCK, you enter the number of the check

to be voided. When you verify that the

correct check has been selected, the program

voids the check.

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VOIDCK

Checks should only be voided if:

the amount of the check is incorrect

the invoiced items were not to have been paid

it was issued to the wrong vendor

it was issued against the wrong bank

the physical check form was ruined or lost

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VOIDCK

VOIDCK will void warrant checks written

for:

purchase orderspurchase orders

refund of receiptsrefund of receipts

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AUTOPOST

AUTOPOST will post the following batch processes:

• USAS transaction files created during the PAYROLL

process.

• Future purchase orders created in USASWeb/Purchase

Order.

• BRDDIS batch file creating in USPS.

• Purchase orders, invoices, checks, receipts and reduction of

expenditures which are created by some other source other

than the USAS programs.

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AUTOPOSTAUTOPOST

Seven Options: LEAVELEAVE - posts Payroll leave amounts generated from the USPS program LEVPRO

to their appropriate USAS accounts.

PAYROLLPAYROLL - posts Payroll amounts generated from the USPS program CHKUPD to

their appropriate USAS accounts.

VOIDVOID - posts reduction of expenditure amounts for voided payroll checks generated

from the USPS program CHKSTA to their appropriate USAS accounts.

UNVOID: posts payroll amounts to appropriation USAS accounts for unvoided payroll checks

FUTPOFUTPO - posts purchase orders with a future date generated from the POSCN program.

BRDDISBRDDIS - posts Board’s share of distributions generated from the USPS program

BRDDIS to their appropriate USAS accounts OTHEROTHER - posts transactions from other software sources to their appropriate USAS

accounts.

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AUTOPOSTAUTOPOST

Uses BATCHBATCH files that are created by USPS and USAS

programs. You can “validate” or “post and validate” a batch

file. The batch files are set up like the following example:

POSCN_01APR2003030801.BATCHPOSCN_01APR2003030801.BATCHname of program future month year month day version .BATCH

meaning the batch file was created in POSCN for the future

month of April on March 8th, 2003 and it is the first such file

for that day. The batch file needs to be posted using the

FUTPO option.

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Let’s take a closer look at the Transaction Programs

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ACTCHGAllows a user to change account codes in the middle

of a fiscal year

By changing account codes:

you can increase account significance by adding an OPU,

subject, etc. to the account code

you can decrease account significance by collapsing

multiple accounts into a single account

correct coding structure after financial transactions have

been posted against the account

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ACTCHG

End Result: Updates all transactions that utilize “old” account and will

show them under the “new” account.

Creates a report showing all changes made (ACTCHG.TXT)

Allows for batch processing so the changes can be posted

during “off hours” so the user avoids the possibility of the

program encountering a “file locked by another user”. If it

does encounter a locked file, the changes will be put on hold.

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FNDCHG

Allows a user to change an existing cash account (FUND/SCC) to a new cash account.

By changing the Fund/SCC: you can change the fund number that may have been added

using an incorrect fund number you can add a SCC code (9xxx) onto a FUND/SCC

combination that currently has a SCC with a value of “0000” you can add an alphabetic character as the last character of the

SCC to take advantage of the “alpha funds only” option in several USAS reports (200 950A)

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FNDCHG

End Result:

changes all associated appropriation, budget and

revenue account to reflect the new cash account

updates all transactions using the “old” account

to reflect the “new” account

generates a report showing all modifications

(FNDCHG.TXT)

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CHKSEQ

Allows you to resequence check numbers that are currently on the system and also provides the option to regenerate a printable text file to print off

checks already posted to the system

CHKSEQ 3 OPTIONS:

Option 1: Resequence check number (leaving the “old” check number unused - which will leave a hole in the

system)

Option 2: Generate check forms file for printing (enter the check numbers to print and it will create a printable text file similar to CKPROC.

Option 3: Void and resequence check number (leaving the “old” check number on file as a voided check)

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Why use CHKSEQ?

Option 1? Change check numbers on the computer system to reflect

the actual physical check forms on which they were printed; wrong

check number entered in CKPROC.

Option 2? Regenerate the forms text file for a series of checks that

were not printed, portion of checks that were jammed in the printer, or

had been generated with the incorrect check numbers

Option 3? Void check numbers and resequence them to new numbers

because physical checks were destroyed (printer jam) and unable to

use

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FIXENC

Updates the ‘current encumbered’ fields on the account records to match what is found on the purchase order transaction files.

Should be run any time that the BALCHK report shows an error on outstanding encumbrances

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RCNCLE

Reconciles the cleared checks received from the

bank.

Memo, warehouse distribution and correction

checks are not to be reconciled

Reconciles single checks or ranges of checks

Reverse reconciling option for checks reconciled

in error and must be reversed

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AUTOREC

Useful for automatic reconciling of USAS

warrant checks

District may send a file to the bank

Bank may send a file of checks that have cleared

the bank to the district

District runs this file through the AUTOREC

program to automatically reconcile checks

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BUDLNK

Places appropriation accounts in balance with underlying budget accounts

Flag to link budget and appropriation accounts in USASDAT file should be set to “Y”

You can choose to update: All Funds Single Fund

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USES of BUDLNK

System crash and budget, but not the appropriation balances, are updated

BALCHK indicates that budget and appropriation totals are not equal and the budget totals are correct

Used after using ACCLOAD program to create or update amounts on budget accounts

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Let’s take a closer look at the Update Programs

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LOOK-UP PROGRAMS

• EIEI/O Extended Interface Enquiry Input and

Output

• HISTSCN Account History Screen

• BALMON Monthly Cash Balance

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EIEI/O

• Account Information

• Requisition

• Purchase Order

• Invoice

• Check

• Receipt

• ARF files

• Vendor

Read-only program that allows you to view the Read-only program that allows you to view the following on the system:following on the system:

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EIEI/O MENU

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OINQ

• Will rapidly retrieve & display:– Expense Transaction Data– Revenue Transaction Data– Open Invoice Data

• This data may be searched by:– Vendor– Specific date or date range– Purchase Order– Amount– Specific account or range of account codes

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HISTSCN

• Allows users to review prior year information pertaining to:– CASH

– APPROPRIATION

– BUDGET

– REVENUE ACCOUNTS

• Ending balance amounts for each month are available within the cash account history screen.

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BALMON

• View the ending monthly cash balance for all funds for a particular fiscal year

• Create a monthly fund balance report for:

– A particular fiscal year

– All the fiscal years on record

• Monthly cash balances are automatically added to the USAS history file when running ADJUST

• Ending monthly balances are used in the detailed FINANC report

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Let’s take a closer look at the Look-Up Programs

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ACTBALACTBAL

ACTBAL is an account balance program. It checks to make

sure the FTDFTD and MTDMTD amounts on each

cash/appropriation/budget/revenuecash/appropriation/budget/revenue account agrees with the

total of the transactionstotal of the transactions on these accounts.

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ACTBALACTBAL

If the totals aren’t equal, an error report

(ACTERR.TXTACTERR.TXT) is generated listing the

particular account(s) that are out of balance.

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What causes ACTBAL What causes ACTBAL error messages?error messages?

• incorrect date on transaction

• improper run of nightly ACTBAL

• district processing during ACTBAL run

• system crash or other error during transaction

processing

• user aborted out of program improperly

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BALCHK

BALCHK creates a report to check that current posting of

receipts and expenditures are in balance. It lists the MTDMTD,

FTDFTD and YTDYTD expendituresexpenditures for the cashcash, appropriationappropriation and

budgetbudget accounts as well as MTDMTD, FTDFTD and YTDYTD revenuesrevenues

for the revenuerevenue and cashcash accounts. If in balance, the

transaction information and all account totals are in balance.

It will also check to see that encumbrances on the PO file

match encumbrances on the account file.

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FINSUMM/FINDET

FINDET and FINSUMM programs generate a cash

journal of all funds. FINDET lists the detailed

transaction information. FINSUMM summarizes

cash account amounts. The total available cash

balances displayed at the end of the FINDET and

FINSUMM runs should equal each other.

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Let’s take a closer look at the Balancing Programs

USAS Reports/USARPT

• Cash Reports– FINDET

– FINSUMM

• Appropriation Reports– APPSUM

– APPSEL

• Budget Reports– BUDSUM/BUDLED

• Revenue Reports– REVSUM/REVLED

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MONTHLYCD

• Generates a standardized set of monthly USAS financial reports which can be made available to registered users online via a secure website. At the end of the fiscal year, NWOCA can place the monthly reports on CDROM along with the fiscal year-end reports.

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FISCWEB

• Allows a user to access customized USAS reports via the FISCWEB website.

• The major goal of FISCWEB is to create custom reports for individuals so all the individual has to do is access the website to view the reports that were tailored for him/her.

• The reports are updated nightly so the user has the most up-to-date information.

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Who benefits from using it?

Principals of specific buildings may request

customized report for their particular OPUs

Superintendents may have district-wide summarized reports created for them

Building secretaries may have customized reports (i.e. BUDSUM) for particular accounts they use

Specific individuals who need to monitor specific funds may have a customized report (i.e. BUDLED) created for them for those particular accounts.