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Information Session for School Boards and External Auditors

Information Session for School Boards and External Auditors Financial Analysis and Accountability Branch Fall 2014. EFIS 2.0 OnSIS. Overview.

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Information Session for School Boards and External Auditors

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  1. Information Session for School Boards and External Auditors Financial Analysis and Accountability Branch Fall 2014

  2. EFIS 2.0 OnSIS

  3. Overview The Ministry had informed school boards in Memorandum 2014: SB17 that the previous Enrolment Review process is discontinued and enrolment data from OnSIS will be loaded directly into EFIS 2.0. Boards should review that enrolment data is properly reflected in OnSIS. OnSIS data will be loaded into EFIS 2.0 on a nightly basis until September 30, 2014. Any changes in the OnSIS data made by the boards will be reflected in EFIS 2.0 by noon of the next business day. In the Financial Statements reporting cycle, an additional folder “OnSIS Data” will be available. For schools in different locations but running the same programs (same BSID), School Boards can allocate enrolment to the individual facilities.

  4. Task List There is a new folder on the Task List, “OnSIS Data”, for reviewing enrolment data that has been loaded from OnSIS. The items within this folder are: Loaded Enrolment Data, Ministry Adjustment – Input and OnSIS Enrolment Data Review

  5. Loaded Enrolment Data Loaded Enrolment Data – this folder has two forms, Elementary and Secondary, each with multiple tabs for type of enrolment data.

  6. Loaded Elementary Enrolment • There is a tab for each entity (JK, SK, Gr. 1to3, Gr.4to8, Government of Canada, Visa, Other, ESL, FSL, NL) • Each tab contains enrolment data by facility for October and March.

  7. Loaded Secondary Enrolment • There is a tab for each entity; Gr.9 to 12, Gr. 12-High Credit, Gr.9to 12(21 and over), Government of Canada, Government of Canada(21 and over), Visa, Visa(21 and over), Other, Other(21 and over), ESL, FSL, NL, Native Studies, PLAR • Each tab contains enrolment data by facility for October and March.

  8. Enrolment for school running multiple programs When a facility has multiple programs (i.e. different BSIDs), the Ministry will group the enrolment under all these BSIDs and report the enrolment under this facility The Ministry will pre-populate the BSIDs of the programs that are run in that facility in the column “ONSIS Child BSIDs” which is at the far right hand side of the loaded forms.

  9. Ministry Adjustment - Input Only Ministry Admin users and Finance Officers (FOs) will have access to this functionality, however School Board users will have read access. During the cycle the Admin user’s adjustments will be applied to all working and draft versions of the submission (including FOs). All versions will then be recalculated using the adjusted enrolment data.

  10. Elementary and Secondary Enrolment Adjustment The layout of these 2 forms is identical to the previous loaded forms. Forms show any Ministry adjustments that have been entered to change the loaded OnSIS data before it is populated into the board’s submission. Any audit adjustments that are processed after a Ministry enrolment audit, would be visible on these forms.

  11. Ministry Adjustment Review Form This form shows only the facilities that have been adjusted through the Ministry adjustment input forms. There are two tabs, one for each panel.

  12. OnSIS Enrolment Data Review This is the final enrolment by facility from OnSIS, after any Ministry adjustments. This is the data that is reflected in the applicable forms in all versions in the School Board’s submission: School Level Data, Schedules 12 and 13, Section 3, and Section 18.

  13. Facility Based Enrolment Distribution Form There is an additional form, Facility Based Enrolment Distribution, which is the first item within the Input folder. This form allows boards to distribute enrolment between facilities that share the same BSID, i.e., running the same program such as parent and annex schools. The enrolment data from ONSIS is loaded into the facility with the lower SFIS number. Unlike the other OnSIS forms, this will change the enrolment distribution only on the version that is selected at the top of the form. Only the facilities that share a BSID will be displayed on this form.

  14. Facility Based Enrolment Distribution Form Distributions are required to be zero sum adjustments; otherwise, a validation rule will be triggered (i.e. error message).

  15. Facility Based Enrolment Distribution Form • Distributions are required to be zero sum adjustments; otherwise, a validation rule will be triggered (i.e. error message).

  16. EFIS 2.0 Transfer Payment

  17. EFIS 2.0 Transfer Payment System • Continue using EFIS 1.0 to access the TP System • EFIS 1.0 will be available to school boards until the end of March 2015 • EFIS 2.0 will eventually be used to access the TP System

  18. EFIS 2.0 TCA Reporting

  19. TCA Reporting – Overview Schedule 3C is now separated into three sub-schedules in EFIS 2.0 (2013-14 F/S) • Schedule 3C – Tangible Capital Assets – Detail Data – Input • Schedule 3C – Tangible Capital Assets – Detail Data – Validation • Schedule 3C – Tangible Capital Asset Continuity Schedule – Input

  20. TCA - Detail Data - Input Schedule 3C – Tangible Capital Assets – Detail Data – Input • Land, Buildings and Land Improvements (including CIP and Pre- Acquisition) are to be reported on the asset by asset basis using the Schedule 3C - Detail Data – Input form • This replaces previous asset upload process using the pipe delimited file • Information reported in the Detail Data Input schedule will be summarized into the Schedule 3C – Tangible Capital Assets Continuity Schedule - Input

  21. TCA – Detail Data Input • Each individual asset will be reported on a separate row on the detail data sheet • 50 blank rows are provided to add new assets acquired during the period • Each row contains 52 columns which are be broken down into the following sections: • Asset Information (Asset Name, Serial Number, Type, Status, SFIS Number and Address) • Remaining Service Life • Cost Information (Gross Book Value Details) • Accumulated Amortization Details • Net Book Value Opening and Closing Calculations • Disposals and Proceeds of Disposition Information • Construction-In-Progress • Pre-acquisitions • Transferred Asset Information

  22. TCA – Detail Data Input – Con’t Asset information is pre-loaded but editable. Boards need to verify the information and make necessary changes Opening balances are pre-loaded and not editable. *** Boards are requested to verify the pre-populated balances on their respective forms to ensure the correct closing balances from the previous year have been brought forward *** Ministry staff should be notified in case of any errors Closing balances are calculated. Note: the calculation for each closing balance is a sum of all the previous columns. Thus, fields that are meant to reduce the balances are to be entered as negative numbers Two columns are deleted - School year ID and Doc Set ID Some columns have been re-ordered

  23. Detail Data Input – New Columns • Ministry Asset ID – An unique identifier for each asset across the ministry. It includes the Board ID + Asset Serial ID • Closing Balances – Calculated on an asset level once data is entered and saved/submitted • Transfer Between Asset Classes • boards need to create a new asset with new asset ID and report the transfer on asset by asset basis in the Detail Data Input form. • Transfer to Financial Assets • boards need to create a new AHFS asset with new asset ID and report the transfer on asset by asset basis in the Detail Data Input form

  24. Detail Data Input – New Columns Net Book Value Opening and Closing Gain or loss is separated to two columns. On the asset by asset basis, if it is gain then report in the gain column and if loss, report in loss column. Asset Transferred Link – New field to track where the transferred assets are flowing. Boards need to enter the new asset’s ID in the old asset’s Asset Transferred Link column and old asset’s ID in the new asset’s Asset Transferred Link column Fully Transferred Flag – New field to identify assets that have been completed disposed of or transferred out e.g. into a Financial Asset. Assets flagged as ‘Y’ under this column with closing Net Book Values equal to zero will not be loaded into the next year’s TCA Detail Input form

  25. Detail Data Input – Launch the Application • EFIS users will be using the “Submission Input and Query – FS” task list to enter TCA data  Navigate to Schedule 3C – Tangible Capital Assets – Detail Data  Input Folder  Launch the TCA Detail Data input web form: • Note - The form capturing the detail asset data has a very large amount of data associated with it. It will take sometime to load, especially for larger boards to calculate and save. A mid-sized board may take approximately 45 seconds to load. Larger boards will take longer.

  26. Detail Data Input – Data Entry • Boards can directly input in the web form but will be slow to update and save. It is not recommended that boards use web form for data entry • Smart View can be used to open details but will need to update the Registry settings – Reference Troubleshooting Guide – page 8 • Recommendation: Easier to open file in Excel and work with data until data is ready for submission • Use Export as Spreadsheet instead of Smart View; Extra columns to the right are used for validation – can hide or delete them • Use ascending serial ID so they will be correctly ordered in next year • Addition / Disposal Source codes should be correctly reflected if transaction was between GREs • Final file for copy into Smartview MUST be sorted in the order of the ministry asset ID (i.e. B66176-A000000000007) which is Board ID + the old Asset Serial Number

  27. Detail Data - Validation The Detail Data – Validation form can be opened concurrently in Smart View, using a different tab Boards cannot enter data directly into the Detail Data – Validation form Data validation and error checks are run on the Asset data when the data is saved Some columns require specific data format. If the format is wrong, it will generate an error. Cells with errors are highlighted in red Check for Data Validation Messages on the upper right hand corner of the screen Corrections can only be made by scrolling back to the Detail Data – Input form, modifying the data and re-saving the form For list of format requirements, refer to the Financial Statement Instructions

  28. TCA Continuity Schedule • Detail data input information is summarized into the TCA Continuity Schedule based on different asset classes • Information not captured through the detail data input form should be directly entered in the Continuity schedule • Adjustments to opening balance is for material adjustments only pertaining to prior period restatements. Minor adjustments should be entered as in-year transactions • Transfer between different asset classes will be summarized on the Continuity Schedule • Detailed Assets data will be pre-populated on the Continuity Schedule • Enter transfers to/from other assets directly into the Continuity Schedule • The total of the transfer b/w asset classes column must net to zero; although the corresponding column in the detail data input form may not have to net to zero • For pooled assets, if there is either a net gain or net loss on disposal, it should be reported • For non-pooled assets, boards calculate the gain/loss on an asset by asset basis • The total gain and loss has to equal to the Total POD less the Total NBV disposed; otherwise, an error message will be displayed

  29. EFIS 2.0 AHFS Reporting

  30. AHFS Reporting – Schedule 3D • The form has two tabs: • Assets Held For Sale tab • Asset Held For Sale - Details tab • The first tab is a summary of detailed tab which requires data input on an asset by asset basis • Assets are classified as one of the following five asset types: • Land & Land Improvement with Infinite Lives • Land Improvements • Buildings - 40 years • Other Buildings • Permanently Removed From Service - Buildings - 40 years • The total under the in year addition column has to equal the net book value transferred from TCA Detail Data Input / Continuity Schedule forms

  31. Schedule 3D – AHFS Detail Tab • Asset Held for Sale – Details tab contains 13 columns • New columns: • Asset serial ID – Boards need to assign board asset ID to each asset held for sale no matter it is existing asset or new asset; this information will be used to create the Ministry Asset ID in the future • Asset Transferred Link – similar to Schedule 3C, the column is to track where the asset transfer is from/to. For any new asset transferred into financial assets, boards need to enter the original TCA Asset ID in the Financial Asset Transferred Link column and enter the Financial Asset ID in the TCA Asset Transferred Link column • Asset Held For Sale – Disposal types: C=Complete disposal, P=Partial disposal and N=Not disposed. For an asset that is completely disposed and has zero closing net book value, it will not be pre-loaded into the next cycle • Gain/Loss is separated into two columns – Gain / Loss on Disposal • Boards need to calculate the gain/loss on an asset by asset basis and report it in the corresponding column • Additional Expenditure on AHFS • Any expenditures on the transferred asset before becoming a Financial Asset should be reported on Schedule 3C and treated as TCA transactions • Expenditure on the existing financial assets are normally expensed. If material, boards need to consult with their auditors to see whether it qualifies as addition to financial asset

  32. Questions?

  33. EFIS 2.0 Tips and Tricks

  34. EFIS 2.0 Tips • Ensuring business rules are run • Need to see 2 messages after saving web form • If the second message is missing, exit the form and choose any input form and hit the save button to trigger the rule to run, ensure calculations are done properly.

  35. EFIS 2.0 Tips • Saving error on long web forms • On long web forms, sometimes clicking the save button does not seem to initiate anything • Need to scroll down to the bottom of the form, then back up to the top, and then hit save • i.e. Schedule 9, Data Form B, Data Form C • Smart View time-out error while opening or saving large data intensive forms (e.g. TCA Details input) • Follow the EFIS 2.0 Troubleshooting Guide, page 8, to make the Registry change to your computer to increase the timeout period

  36. EFIS 2.0 Tips • Report/Printing error • Follow the EFIS 2.0 User Guide, page 8, to set your preferences for Financial Reporting for the newly released application. Remember you need to do this once every time you get a new application for each cycle.

  37. EFIS 2.0 Tips • Report book printing error • Make sure that board and version are selected for both the Main and Detail cubes, and then choose “All” to run the report book. A lot of times the selection on the detail cube is being overlooked.

  38. EFIS 2.0 Tips • Excel • If you just want a form in Excel but not connected to the database through Smart View, in the Planning form use “Tools – Export as Spreadsheet – Open with Microsoft Excel”. • This will give you an excel workbook in the same format as the planning form and the Smart View form. • You can then work in this Excel workbook and copy to Smart View when you are happy with the data. • When exporting input forms, you will likely see a number of columns that do not contain useful data. Any columns which contain members starting with “Cur” can be ignored

  39. EFIS 2.0 Tips • Smart View • “Open in Smart View” button is not working • Refer to the Troubleshooting Guide, Page 10

  40. EFIS 2.0 Tips • Smart View • Easier copy and pasting into a Smart View sheet: • Select the Excel Clipboard and set the Options to either “Show Clipboard Automatically” or “Collect without showing Clipboard”. • This will save your clipboard data if you have to Unprotect the Smart View sheet before you can paste in your data.

  41. EFIS 2.0 Tips How to use two screens: • For each option, if you input data on one screen, you will need to refresh data on the other screen to see the result. • Option 1 – If you have 2 different browsers (e.g. Firefox, Internet Explorer 9), log in under different browsers.

  42. EFIS 2.0 Tips How to use two screens: • Option 2 – If you only have one browser, open another browser session: • In IE, select File > New session from the menu, then go to EFIS website and log in • In Firefox, we are looking into a solution. • Option 3 – Use Smart View for input and use the web browser to view result and report

  43. EFIS 2.0 Tips The following documents are all accessible through the FAAB Website: • EFIS 2.0 User Guide • EFIS 2.0 Troubleshooting Guide • EFIS 2.0 System Setup Instructions • EFIS 2.0 User Registration Instructions http://faab.edu.gov.on.ca/Financial_Statements.htm

  44. 2013-14 Financial Statements Changes

  45. Summary of Changes • Schedule 5.5 • Transfer of Accumulated Surplus amounts to Committed Sinking Fund Interest • Schedule 5.1 • EPO line added • Deferred Revenue Adjustment column added • Assets Held for Sale – cell opened for transfer to revenue • Schedule 9 • All EPO grants included on “Other Ministry of Education Grants” line • Schedule 12 • PLAR now loaded from OnSIS • Section 17 • Attendance Recognition

  46. Schedule 5.5 • Schedule 5.5 – Committed Sinking Fund Interest • Boards can now transfer accumulated surplus amounts to the Committed Sinking Fund Interest Earned line, to address shortfalls in interest earned by the sinking fund asset • Can be from accumulated surplus opening balance, or from the in-year surplus • Amounts entered on Schedule 5.5 page 2 will flow to Schedule 5, item 2.8.1

  47. Schedule 5.1 • Schedule 5.1 – Education Programs – Other (EPO) • Line 1.7.1 has been added to track EPO grants • Col. 2 is preloaded with the EPO grants excluding FDK paid to the board in the year • For details on the loaded EPO grants, boards have access to a file on the EFIS 2.0 system under the Explore > Facilitating Documents > DSB folder. Please refer to the EFIS 2.0 User Guide, Appendix A, page 135 for instructions on how to access this file.

  48. Schedule 5.1 – Con’t • Schedule 5.1 – Deferred Revenue - Adjustment • A new column is added to report adjustment to deferred revenues • It should be used when: • Board had accrued deferred revenues in previous school year which was flowed in this school year, hence the pre-loaded contribution needed to be adjusted • There are underspending in EPO grants which were not re-profiled to next school year, the amount should be reclassified as payable to the Ministry using this adjustment. • Schedule 5.1 – Deferred Revenue – Asset held for sale • The transfer to revenue cell under Asset held for sale is now opened for input in the case of the sale ended up with a loss, board can transfer part of the deferred revenues to cover the loss. • Please refer to page 81 of the Fall 2011 Training materials on Financial Statements changes for more details and accounting entries example.

  49. Schedule 9 • Schedule 9 – Education Programs – Other (EPO) • Line 2.8 now includes all “Other Ministry of Education Grants”, including EPO grants, from Schedule 5.1

  50. Schedule 12 Schedule 12 – PLAR now loaded from OnSIS

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