Manual Cash Upload - Schools

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Upload Cash Data

For entities that are not on USAS there are two provisions on the Web-GAAP system to enter the information:

  • Enter Cash information manually in the Cash Journal Entry option. See Procedures for Manual Cash Entry detailed below.
  • Create an input file off of the entity's accounting system to be uploaded into Web-GAAP. See Input Record Format for Cash Upload detailed below.

For those entities that are on USAS see USAS Year-end Procedures.

The procedures outlined below are for School Districts, developed by SSDT on behalf of the Auditor of State.


Contents

Procedures for Manual Cash Entry

From the Journal Entry Menu select the Cash Journal Entry option.

Select the Fund you would like to create a Journal Entry for.

Select one of the following for the Cash Journals:

  • Add Cash Balance
  • Add Expense
  • Add Receipt

There are different data requirements for these. See Cash Journal Entry for detailed explanation.

The next screen that appears is for the transaction header. When selecting the transaction type in the drop down box use Manual - Cash Transaction.

When you're done with the transaction header, click SAVE. Below a grid will appear where the details of the transaction are to be entered. Like mentioned above, there are 3 different types of Cash Journal entries.

Please see the USAS Chart of Accounts to assist in converting the entity's data to Function, Object, Receipt and other items.


Input Record Format for Cash Upload

General Record Format

The input records are to be TAB Delimited. The records must conform to the following rules:

  • The field names or header record as listed below must be included at the top of the upload file. Fund import field names followed by Cash import field names.
  • Numeric fields must contain numeric digits, an explicit decimal point (.) and a leading negative sign if applicable. If a sign character is not included in the field, it is assumed positive. Dollar amount values must be in the range (+/-) 9,999,999,999.99. If the last two places are zero value, .00 must be entered. Note: No Commas
  • The records must be in the order listed below: fund record first "AF" and then the cash record "CT". Do not duplicate the field names.
Fund Import Record Format

The cash journal record is used to import cash activity information into the Web-GAAP system. The following fields must be provided:

Field Name Position Description Format Max Size
FISCAL_YEAR A Fiscal Year YYYY 4
REC_ID B Indicates the type of transaction. For Fund transactions this is "AF". XX 2
FUND D Fund Code XXX 3
SCC G Special Cost Center XXXX 4
ACCT_DESC O Description of the Account Alphanumeric 50
BUDGETED P Flag denotes whether or not the account is budgeted (Y/N) X 1
FUND_TYPE Q Code indicating the type of fund:
  • "AF" = Agency Fund
  • "CP" = Capital Projects
  • "DS" = Debt Service
  • "EF" = Enterprise Fund
  • "GF" = General Fund
  • "IT" = Investment Trust Fund
  • "PE" = Permanent
  • "PP" = Private Purpose Trust
  • "PS" = Pension
  • "SR" = Special Revenue
  • "P" = Internal Service Fund
XX 2
Cash Import Record Format

The cash journal record is used to import cash activity information into the Web-GAAP system. The following fields must be provided:

Field Name Position Description Format Max Size
FISCAL_YEAR A Fiscal Year YYYY 4
REC_ID B Indicates the type of transaction. For cash transactions this is "CT" XX 2
TRAN_IND C Transaction Indicator, denotes type of entry

1 = Cash 2 = Expense 3 = Receipt

X 1
FUND D Fund Code XXX 3
FUNC E Function code when TI = 2

Revenue code when TI = 3

XXXX 4
OBJ F Object code when TI = 2 XXX 3
SCC G Special Cost Center XXXX 4
BEGIN_BAL H Cash balance entry if TI = 0, else enter zero. Dollar Amount #
ORIG_BUDGET I Original Budget Dollar Amount #
REVISED_BUDGET J Revised Budgeted Amount Dollar Amount #
ACTUAL K Actual Amount Dollar Amount #
PRIOR_ENCUMB L Prior FY Encumbrances Dollar Amount #
CURRENT_ENCUMB M Current Encumbrances Dollar Amount #
EXP_AGNST_ENCUMB N Expenditures Against Prior Year Encumbrances Dollar Amount #
# = Numeric data must be entered in the range (+/-) 9,999,999,999.99, No Commas.

It should be noted Web-GAAP is not designed to support the former budgetary reporting option of offsetting expenditures against prior year encumbrances against actual expenditures given the GASB 34 requirements for including encumbrances that automatically roll forward as part of the original budget and therefore the final budget. To demonstrate legal compliance, the actual amounts of revenues and expenditures reported in the budgetary comparisons should be presented using the same budgetary basis of accounting used to present both the original and the final amended budget.

See USAS Chart of Accounts for a further explanation of the above mentioned information.

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