USAS Chart of Accounts

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Uniform School Accounting System (USAS) User Guide USAS Chart of Accounts

The Uniform School Accounting System (USAS) uses the chart of accounts established by the Auditor of State's Office. There are four types of accounts that track the expenditures and revenue transactions of school districts. The four types of accounts are:

  • Cash Accounts
  • Appropriation Accounts
  • Budget Accounts
  • Revenue Accounts

The cash, appropriation and budget accounts are updated when purchase orders, invoices, and checks are processed in USAS. The cash and revenue accounts are updated when receipts are processed.


The accounts are composed of various account dimensions that contain up to thirty digits. Some of the account dimensions are assigned by the Auditor of State, while others are assigned at the district level. The Auditor of State's Office has a manual titled "Uniform School Accounting System" where every dimension except two are defined. The two dimensions not defined in the manual are defined by the school district using special programs designed to enter their own valid codes.


The four types of accounts will be explained and the dimensions needed for each type will be identified.


CASH ACCOUNTS

Cash accounts are established to track the actual amount of cash that the district has in the bank. As expenditures are made, the cash is decreased and as receipts are posted, the cash increases. The cash accounts are composed of the following account dimensions:

XX Transaction Indicator (TI): A two digit number assigned by the Auditor of State to indicate the type of account. A cash account will always have a TI of 00.
XXX Fund: A three digit number assigned by the Auditor of State to ensure that the money of a district is spent for purposes identified in the appropriations. The fund numbers identify whether it is the general fund, or a federal or state fund. The funds help categorize your expenses and revenues, such as general fund, or federal and state funds. The valid fund numbers are identified in the Auditor of State manual titled "Uniform School Accounting System".
XXXX Special Cost Center (SCC): A four digit number which is defined by the individual school districts. The SCC is used to further divide money in the various funds. Some districts use the fiscal year as part of the SCC such as shown in the example below of the SCC of 9096.


Table 2-1 Examples of Cash Accounts

TI FUND SCC
00 001 0000
00 514 9096


Cash Balance Account

A cash balance account tracks the expenditures and receipts for a particular fund. The Special Cost Center (SCC) for a cash balance account is 0000. If budget and revenue accounts are allocated SCC's between 0000 and 8999, inclusive, then expenditures and receipts with these special cost centers are posted against the cash balance account of all zeros. In the above example, the cash account of 00 001 0000 is a cash balance account.


Cash Control Account

A cash control account means that you want to establish an account to track the cash of a particular fund separate from the other SCC's in that fund. In order to accomplish this, you must establish a cash account that has a SCC of 9000 or greater. In the above example, the cash account of 00 514 9096 is considered a cash control account because the SCC is 9000 or greater.


APPROPRIATION ACCOUNTS

Appropriation accounts are the expenditure accounts used when the school district is audited. An appropriation account is used to track the estimated and actual expenses incurred by the school district. The appropriation accounts are composed of the following account dimensions:

XX Transaction Indicator (TI): A two digit number assigned by the Auditor of State to indicate the type of account. An appropriation account will always have a TI of 01.
XXX Fund: A three digit number assigned by the Auditor of State. The fund number for an appropriation account should correspond to the fund number of the cash account.
XXXX Function: A four digit number assigned by the Auditor of State. The function code identifies the program or acitivities of the expenditure. The function code at the appropriation level carries two digits of significance.
XXX Object: A three digit number assigned by the Auditor of State. The purpose of the object code is to identify the goods or services of the school district. The object code has one significant digit except for the case of function codes that are 61XX. In that particular case, the object code would have two significant digits.
XXXX Special Cost Center (SCC): A four digit number which is defined by the individual school district. The SCC is used to further divide money within the fund number. The SCC on an appropriation account should match the SCC on the cash account.


Table 2-2 Examples of Appropriation Accounts

TI FUND FUNC OBJ SCC
01 001 1100 500 0000
01 516 1200 100 9096

Most of the processing programs will prompt you for a budget account, not an appropriation account. The budget account is converted into an appropriation account internally by the programs. The appropriation accounts are practically invisible to you in most circumstances. However, you do have the ability to generate reports on appropriation accounts, and you can also look at appropriation accounts through inquiry programs.


BUDGET ACCOUNTS

Budget accounts provide a further breakdown of estimated and actual expenditures than what the appropriation accounts provide. Auditors are interested in the expenditures at the appropriation levels, but the school administration might want to track the expenditures at a more detailed level than the appropriation level.


In most districts, the budget and appropriation accounts are "linked", meaning that the total dollar amount on the budget accounts equals the total dollar amount on an associated appropriation account. This is controlled by the way your district's USASDAT files are set. You might have three, five, or many budget accounts associated with one appropriation account. The budget accounts are composed of the following account dimensions:

XX Transaction Indicator (TI): A two digit number assigned by the Auditor of State to indicate the type of account. A budget account will always have a TI of 02.
XXX Fund: A three digit number assigned by the Auditor of State. The fund number for a budget account should correspond to the fund number of the associated appropriation and cash accounts.
XXXX Function: A four digit number assigned by the Auditor of State. The function code identifies the program or acitivities of the expenditure. The function code at the budget level can carry three or four digits of significance.
XXX Object: A three digit number assigned by the Auditor of State. The purpose of the object code is to identify the goods or services of the school district. The object code can have two or three significant digits.
XXXX Special Cost Center (SCC): A four digit number which is defined by the individual school district. The SCC is used to further divide money within the fund number. The SCC on a budget account should match the SCC on the associated appropriation and cash accounts. The exception to that rule is if the SCC on the budget account is between 0001 and 8999. In that case, the account would correspond to the SCC of all zeroes at the appropriation and cash level.
XXXXXX Subject: A six digit number assigned by the Auditor of State in conjunction with the Ohio Department of Education. Subject codes are used to specifically identify the costs involved with the various subjects offered at a school district. For example, the expenditures for English Education can be tracked separately from Health Occupations by utilizing subject codes.
XXX Operational Unit (OPU): A three digit number assigned by individual school districts defining specific locations or buildings within the district. For instance, you can track expenditures of the high school separately from those of a middle school or elementary by

implementing operational units.

XX Instructional Level (IL): A two digit number assigned by the Auditor of State. The instructional level identifies the grade level at which expenditures are being made.
XXX Job Assignment: This three digit number is also assigned by the Auditor of State. The job assignment is used to track expenditures of various positions within the district. An example would be tracking the expenditures of the Superintendent, Treasurer, and the

Librarian separately.


One note that should be made regarding job assignments is that these are not verified against the job assignment codes from the Auditor of State. This means that this dimension could be used for a unique situation in a district where user defined codes are needed.


Table 2-3 Examples of Budget Accounts

TI FUND FUNC OBJ SCC SUBJECT OPU IL JOB
02 001 1100 111 0000 000000 001 01 000
02 001 1120 111 0086 000000 002 01 000
02 516 2142 419 9096 000000 000 00 000


REVENUE ACCOUNTS

Revenue accounts track the estimated and actual receipts for a school district. The revenue accounts are composed of the following account dimensions:

XX Transaction Indicator (TI): A two digit number assigned by the Auditor of State to indicate the type of account. A revenue account will always have a TI of 03
XXX Fund: A three digit number assigned by the Auditor of State. The fund number for a revenue account should correspond to the fund number of the cash account to be used for tracking the receipts.
XXXX Receipt: A four digit number assigned by the Auditor of State. The receipt code identifies the source of the receipt. For instance, is the money coming in from taxes, tuition, cafeteria money, or from fees?
XXXX Special Cost Center (SCC): A four digit number which is defined by the individual school district. The SCC is used to further divide money within the fund number. The SCC on an revenue account should match the SCC on the cash account. The exception to that rule is if the SCC is between 0001 and 8999. In that case, the account would correspond to the SCC of all zeroes at the cash level.
XXXXXX Subject: A six digit number assigned by the Auditor of State in conjunction with the Ohio Department of Education. Subjects codes are used to specifically identify the revenues involved with the various subjects offered at a school district. For example, the receipts

for English Education can be tracked separately from Health Occupations by utilizing subject codes.

XXX Operational Unit (OPU): A three digit number assigned by individual school districts defining specific locations or buildings within the district. For instance, you can track revenues of the high school separately from those of a middle school or elementary by using

operational units.


Table 2-4 Examples of Revenue Accounts

TI FUND RECEIPT SCC SUBJECT OPU
03 001 1790 0000 000000 001
03 001 1213 0086 000000 001
03 516 4220 9096 000000 000

It is possible to generate a report to show the valid account dimensions defined by the Auditor of State's Office. The program name is REVEDT. When you run the program, select the report option.


It should be noted that subject codes are not included on the REVEDT report. You will need to look at the Auditor of State's Manual or the Appendix C of the EMIS Guide to obtain the valid subject codes for budget and revenue accounts.


Examples of Expenditure Accounts

Below are examples of accounts that were created for a district. The appropriation account is more general in comparison to the budget accounts. There can be many budget accounts associated with each appropriation account. The budget accounts specify exactly what the account is being used for. Note how the budget account identifies exactly which building and grade level the expenditures are being incurred for. Again, this type of detail may be very useful in making management decisions. However, the auditors are only interested in the more general information in the appropriation accounts.


Cash 00 001 0000 - General Fund Acct

Approp 01 001 1100 100 0000 - Regular Teachers' Salaries Acct

Budget 02 001 1100 111 0000 000000 001 01 000 - First Grade Salaries

Budget 02 001 1100 111 0000 000000 001 02 000 - Second Grade Salaries

Budget 02 001 1100 111 0000 020000 001 00 000 - Elem. Art Salaries

Budget 02 001 1100 111 0000 020000 002 00 000 - Middle School Art Salaries

Budget 02 001 1100 111 0000 030000 003 00 000 - H.S. Business Salaries

Approp 01 001 2200 500 0000 - Library Supplies and Materials Acct

Budget 02 001 2222 510 0000 000000 004 00 000 - Lib. supplies, hs, ms, elem

Budget 02 001 2222 530 0000 000000 004 00 000 - Books

Budget 02 001 2222 540 0000 000000 004 00 000 - Periodicals

Budget 02 001 2222 543 0000 000000 004 00 000 - Audio Visual Supplies


Based on the above accounts, here is how an expenditure would take place on the system. First, it should be noted that when an expenditure occurs in USAS, the cash, appropriation, and budget accounts will all be updated.

  • A purchase order would be issued. When entering a purchase order, a budget account that you want to charge would be entered. At this time, the encumbrances in the budget account would be increased. Once a check is created, the expenditures in the budget account would be increased while the encumbrances would decrease.
  • The USAS programs would automatically convert the budget account and charge the correct appropriation account. There are internal routines which convert the budget account to an appropriation account. For example, if the account 001 2222 543 0000 000 were being charged, the programs would turn the budget into an appropriation as follows:


TI 01 - Appropriations are always 01.
Fund 001 - Use the fund number from the budget account.
Function 2200 - The function code on an appropriation account will only have two levels of significance. Therefore, the function code on the budget account of 2222 would be changed to 2200.
Object 500 - In most cases, the object code on an appropriation account will only have one level of significance. The 543 would be changed to 500.
SCC 0000 - Use the SCC from the budget account. If the SCC on the budget account is between 0001 and 8999, the SCC would be changed to 0000.


The program would then look up the appropriation account and increase the expenditures. The same logic takes place with the cash account.


TI 00 - Cash accounts are always 00.
Fund 001 - Use the fund number from the budget account.
SCC 0000 - Use the SCC from the budget account. If the SCC on the budget account is between 0001 and 8999, the SCC would be changed to 0000.


The expenditures would then be increased on the cash account and the available balance would be reduced.


Examples of Revenue Accounts

Revenue accounts are less complicated than the expenditure side of the accounting system because they deal only with revenue and cash accounts. Some examples of revenue accounts follow:


Cash 00 001 0000 - General Fund

Revenue 03 001 1790 0000 000000 000 - Driver's Education Lab Fees

Revenue 03 001 3110 0000 000000 000 - State Foundation

Cash 00 003 0000 - Permanent Improvement

Revenue 03 003 1111 0000 000000 000 - Real Estate Taxes


When a receipt is posted on the system, the revenue account and the cash account are both updated. As you enter the receipt into the processing programs, the correct revenue account is entered. For the example of a receipt being posted to account 001 3100 0000 000000 000, the program would use the following steps to get the correct cash account.

TI 00 - Cash accounts are always 00.
Fund 001 - Use the fund number from the receipt account.
SCC 0000 - Use the SCC from the revenue account. If the SCC on the revenue account is between 0001 and 8999, the SCC would be changed to 0000.



Expenditures and Receipts: How They Affect Cash Accounts

As mentioned earlier, the cash accounts reflect how much cash the district has in the bank. Both expenditures and receipts update the cash accounts. The cash accounts must be balanced to the bank statement at the end of the month. If we were to look at the general fund cash account for a school district, we would see an account that looks something like this:


Sample Cash Account:

Fund number TI=00 Fnd=001 Spcc=0000
Fund Description GENERAL FUND
July 1 Cash Balance 1.944,413.09
Current Encumbrances 231,018.96
Current Payables 0.00
Year-to-date Receipts 358,364.71
Fiscal YTD Receipts 3,811,221.48
Month-to-date Receipts 358,364.71
Year-to-date Expended 413,999.16
Fiscal YTD Expended 3,545,272.70
Month-to-date Expended 413,999.16
Current Fund Balance 2,210,361.87
Current Investments 1,371.179.33
Unencumbered Cash Balance 1,979,342.91
Current Avail. Cash Balance 839,182.54
Bank Code


As expenditures are made for the general fund, the three Expended fields are increased, and the Current Avail. Cash Balance field is decreased in the cash account.


The budget and appropriation accounts are also updated. If a reduction of expenditure is processed, the Expended fields would decrease and the Current Avail. Cash Balance would increase.


As receipts are processed for the general fund, the three Receipt fields are increased and the Current Avail. Cash Balance field is also increased in the cash account. If a refund of receipt is processed, the Receipt fields are decreased and the Current Avail. Cash Balance is decreased. The revenue accounts are also updated in both cases.

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