U Uniform S School A Accounting S System USAS
Major Features • Instant Data Availability • Purchase Order Generation • Budgeting Assistance • Check Generation • Audit Check
Major Features (continued) • Transaction Processing: • Account Modifications • Receipts • Requisitions • Purchase Orders • Invoices • Warrant Checks • Transfers • Refunds
Major Features (continued) • Summary/Detail Reporting • Utilizes AOS Chart of Accounts • http://www.auditor.state.oh.us/ and click on “Uniform School Accounting System User Manual”
Key Components • Account codes • Vendors • Budgeting Process • Receipt process • Expenditure process • Miscellaneous updating components • On-line lookup and report programs
Documentation Manuals • USAS User Guide • USAS Reference Manual • USAS System Manager Manual The documentation is also available on line on NWOCA’s web site.
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.
Account Types • CASH ACCOUNTS • Established 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 ACCOUNTS • Established 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.
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 Expenditures CASH Appropriation 1 Appropriation 2 Appropriation 3 Budget 1 Budget 2 Budget 3 Budget 1 Budget 2 Budget 1 Budget 2 Budget 3 Revenues CASH Revenue 1 Revenue 2 Revenue 3 Revenue 4
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
Account Dimensions • 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 • 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 • 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 • 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 • 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 • 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 11300000 000000 000 (Income Tax)
MANDATORY STARTUP PROGRAMS • USASDAT - District Data Information • OPUEDT - Valid Operation Unit Dimensions • ACTSCN - Formation of accounts using valid account code dimensions • VENSCN - Valid Vendor Information
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
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.
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.
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
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.
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
Vendor information is used: • When creating purchase orders/requisitions • Checks • Receipting in money • Reports
RECEIPT PROGRAMS AVAILABLE USASWeb/Receipts USASWeb/Refunds ARF Accounts Receivable Facility
PROCESS A RECEIPT Posts a receipt (payment) directly to USAS
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
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
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
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.
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
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
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
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
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
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)
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.
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
EXPENDITURE PROCESS STEPS • Create a Requisition (optional) • Create a Purchase Order • Create an Invoice • Create a Check
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
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).
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”