Marion Campus
USAS 2015 FISCAL YEAR-END CLOSING
PROCEDURES
The following checklist outlines the steps to be followed when closing out
USAS for the month, quarter and fiscal year-end as well as the reporting of
EMIS Year-End Financial data.
Pre-Closing Procedures:
These procedures can be completed any time prior to starting your fiscal year end closing.
1) _____Run the VALACT program. This insures that no invalid accounts exist in your account master file.
If invalid accounts do exist, they should be eliminated via the ACTCHG program by changing them to
valid account codes.
2) _____Run the OPULST report. This report will generate a list of all buildings in use and their
corresponding OPU’s and IRN’s. You can also review this report for buildings that are closed which
should be removed.
3) _____Use the OPUEDT program or USASWEB/Operational Units to make any OPU or IRN corrections,
if necessary.
4) _____Run the EMISFCAT report to check the fund categories on your cash accounts. VALACT will also
list Invalid Fund Categories. Make any necessary updates using ACTSCN or USASWEB/Accounts.
Also, add start/stop dates to current or inactive accounts as necessary.
5) _____The Building Profile, Central Office square footage and the ITC IRN information must be entered
into the USAEMSDB program. The building profile includes information to report the correct square
footage, busing percentages and lunchroom percentages for each building in your district. The district
profile includes information on the central office square footage for your district and your ITC IRN. Please
remember that this should be META’s North Campus IRN. This IRN number is: 085647. This
information must be entered as this data is transmitted to ODE as part of the EMIS Period H financial
submission.
MENU>USAEMSDB
Option 1 DSTMNT – EMIS district Info Maintenance – Central Office Square Footage.
Option 2. BLDMNT - EMIS Building Info Maintenance – Transportation and lunchroom percentages and
correct square footage fields.
You can generate a building report by running Option 3 BLDRPT.
2015 USAS FYE Procedures
Page 1 of 12
6)_____If you are planning on using the APPROP program to enter your proposed budgets and revenue
estimates, this must be completed prior to running ADJUST to close the fiscal year. Otherwise, you can
use APPROP, IABMASS, IABMNT or IABLOAD programs once you have closed the fiscal year.
7) _____Run PODETL/POSUMM to verify that all PO’s which should be closed have a status of completely
paid or cancelled. Cancel using the invoice screen by creating an invoice with an invoice # “cancel” and
enter the $ amount to cancel and the status of “cancel”
8) _____Make sure all June batches have been posted to USAS with the AUTOPOST program. If there are
old batches needing deleted, contact TRECA.
9)_____ You may run the USAEMSEDT program at this time, if you chose, during the pre-closing steps. The
USAEMSEDT program can also be run during the Fiscal Yea End section of the procedures if you chose.
Remember You must complete/enter each option 1–4 of the USAEMSEDT program even if you have
no data for that particular section.
Create and check the report for each option:
CSHREC.txt - Cash Reconciliation
FEDSUM.txt – Federal Assistance Summary
FEDDET.txt – Federal Assistance Detail
CVLPRC.txt – Civil Proceedings
10)Amended Certificate. Don’t forget to prepare your Amended Certificate for submission to your County
Auditor. You may use the USACERT/AMDCERT (Optional) to generate your certificate.
You may also wish to run an APPSUM sorted by Fund (or by level of Board approval) and balance this against
your certificate.
MONTH-END CLOSING PROCEDURES
These procedures can be completed prior to June 30.
____1. Complete all transactions for the current month.
____2. Reconcile USAS records with your bank(s).
A) Perform the normal Bank Reconciliation Procedure.
o
o
Use the USAEMSEDT - Each data entry option has the ability to generate reports and can be
very useful to see what has carried over from the previous years. It is recommended you enter
the cash information prior to closing the month.
Option 1 the figures entered must balance with the current fund balance as reported on the
FINSUMM if not USAEMS will generate an error.
2015 USAS FYE Procedures
Page 2 of 12
o
Enter the Cash Reconciliation information.
 Enter all Bank and ending balances
 Enter any deposits in transit
 Enter any outstanding checks
 Enter any adjusting entries
 List investments, Bonds & notes, CD’s, Securities and other investments
 List cash on hand (ex: petty cash)
 Output file = CSHREC.TXT
B) Create the BALCHK report and the outstanding PODETL report to ensure all accounts are in
balance. Please refer to the ‘Balancing Programs’ document in the Fiscal Year End packet and
website for more details.
o
o
o
Examine the MTD, YTD, and FYTD Expenditure lines on the BALCHK report. The dollar
amounts for cash, budget, and appropriation accounts should be identical for each line on the
report.
Examine the MTD, YTD, and FYTD Revenue lines on BALCHK report. The dollar amounts
for cash and revenue accounts should be identical for each line on the report.
Compare Current Encumbered totals from the BALCHK and Outstanding PODETL reports.
They should be identical. If they are not, execute the program FIXENC to recalculate
encumbrances and then regenerate BALCHK and compare totals. If they still do not agree,
contact META Fiscal Services for assistance.
(C) Run FINSUMM, selecting “Y” to “Generate FINDET for comparison” option.



This will cause the FINDET report to be generated with identical selection criteria as the
FINSUMM and will determine if it balances with FINSUMM.
The total will display on the screen when the run is complete. These totals should be
identical.
The Cash Reconciliation data entered in the USAEMSEDT screen (Step 2) should balance
with the FINSUMM report.
If all the above steps have been completed and all totals agree, you are in balance and may proceed.
____3. OPTIONAL. Type SM12 at the menu prompt and choose the SM2CALC option. Upon completion,
generate a report as desired. This step may be skipped if you are not tracking the SM2 figures. Please note this
program runs automatically as part of the ADJUST routine.
Note: SM1 estimates for the next fiscal year can be entered after closing the fiscal year, see Post-closing section
for more information.
2015 USAS FYE Procedures
Page 3 of 12
BEGIN FISCAL YEAR-END CLOSING PROCEDURES
Complete all procedures prior to closing the month or fiscal year.
Yearend Financial Reporting
(Steps 1 – 4 as described below)
NEW
Please note that we currently DO NOT have any information from ODE for the FY15 Financial Reporting.
We will send emails once we receive details. Last year ODE added a supplemental reporting period to the period
‘H’ financial reporting.. ALL of the financial records were reported within a specific time frame and the closing date
was much earlier than usual. Then an optional supplemental period opened a few weeks after the first closing date to
give you the opportunity to resubmit record types that are considered non-LRC (Local Report Card) record types,
only if the records reported during the Yearend Financial period were not accurate and complete. Non-LRC records
include Capital Assets, Civil Proceedings, Cash Reconciliation, and Federal Assistance. Since we have no
information about this year’s reporting yet, we do NOT know if there will be a regular and a supplemental
reporting period available this time. Until we find out more please follow the steps below to ensure your
financial data is ready for reporting once the EMIS Reporting period opens.
IMPORTANT: Open communication between District Fiscal Staff and District EMIS Coordinators is critical for
accurate and timely reporting of Financial data to ODE.
Reporting Financial Data
Cash
Expenditures
Operational Units
Receipts
District and Building
This data automatically pulls in from USAS to the Data Collector when you run a collection for the SIF zone. Once
the fiscal year has been closed, this data will remain unchanged and will automatically pull from the account history
stored in your active files.
Capital Assets
Cash and Fund Balance
Reconciliation
Civil Proceedings Case
Federal Assistance Detail
Civil Proceedings Description
Federal Assistance Summary
This data is either pulled into the Data Collector after you run the EISEMS (Capital Assets) and USAEMS (Cash
Rec, Civil Proceedings, Federal Assistance) programs or it is pulled in from the Flat File Editor (FFE).
The files to be loaded in the EMIS-R Data Collector:
USAEMS_EMISR.SEQ – for Accounts Payable (Cash Rec, Fed Assist, Civil Proc)
EISEMS.SEQ (If using EIS) – for Equipment Inventory System (EIS) Capital Assets. See ‘Post Closing Fiscal YearEnd Procedures’ section of this document for more details.
You may check the processing schedule for any date changes at ODE’s website: http://education.ohio.gov and
search ‘processing schedule’.
____1. Complete the USAEMSEDT data entry programs.
and/or complete each option (1-4) of the USAEMSEDT program
section.
2015 USAS FYE Procedures
for that particular
Page 4 of 12
You may wish to generate the report for each of these options to see what data has been carried over from the prior
year before you start updating the information.
NEW from FY13 error checking:
 Civil Proceedings will require at least one Plaintiff/Defendant with non-blank name
 Federal Assistance Summary record must have current fiscal year
 Federal Assistance Detail record must have CFDA number
A) CSHREC.TXT – Cash Reconciliation
 Enter all bank and ending balances
 Enter any deposits in transit
 Enter any outstanding checks
 List investments, Bonds & Notes, CD’s Securities and other investments
 List cash on hand (ex: petty cash)
 Output file = CSHREC.TXT
B) FEDSUM.TXT – Federal Assistance Summary will ask for following information:
Federal Assistance Programs Summary
1. Entity
: MY LOCAL SCHOOLS
2. County
: FRANKLIN
3. Fiscal Year End
: 2015
4. Total Federal Expenditures
This Fiscal Period: $500,000 or more
5. Comments:
Your source document is the FINSUMM for federal funds only …plus any other federal assistance
received.
C) FEDDET.TXT – Federal Assistance Detail
 Contains the initialization option. If you use this option it deletes prior year information for
5xx funds and creates new records based on current year figures found on the account file for
5xx funds.
 Link to AOS USAS Manual for 5XX funds : https://wiki.ssdtohio.org/display/usas/USAEMSEDT+-+Entry+of+Misc.+information+for+EMIS+reporting
 CFDA # for each record created will need to be entered. Districts with Adult Ed programs
where they have federal loans will want to make sure they take the information in bulletin
2009-002 into consideration. These affect non-federal fund numbers (022 and 012) and need
to be included in this schedule. Bulletin 2009-002 Reporting Federal Student Loans – Adult
Ed. http://www.auditor.state.oh.us/LGS/Bulletins/2009/2009-002.pdf
 Records for any funds other than 5xx will also need to be manually entered or updated.
 Suggested source documents are ODE Website summary report of amount of Federal
Contributions received from ODE.
 CFDA #’s are listed on the printouts from the ODE website and are in the AOS USAS
Manual.
D) CVLPRC.TXT – Civil Proceedings Information is for any law suits during the reporting period
2015 USAS FYE Procedures
Page 5 of 12
____2. TRANADV – This program generates a brief summary of fiscal year-to-date amounts posted to transfer or
advance accounts by Fund/SCC. The report is similar to Statement I of the 4502 report and will be useful to your
auditors in checking that the transfer/advance amounts are in balance.
____3. If you are satisfied with the accuracy of your data, run the USAEMS program for EMIS reporting of
financial data. Answer ‘N’ to “Are you Extracting for an Information Technology Center?” (ITC). If no errors are
encountered, there will be a .SEQ files created containing the necessary financial and district/building data for
EMIS reporting.
For the META ITC Treasurer Only: If you are the fiscal agent for an ITC, you will need to run this
program a second time
answering ‘Y’ to the above question and including only the ITC funds.
Once the program completes a USAEMS_EMISR.SEQ file will be created and you will see a message similar to the
following appear on your screen.
Job EMISR_USAS_MASTER (queue MELAS$BATCH, entry 126) started on MELAS$BATCH
Followed by
Job EMISR_USAS_MASTER (queue MELAS$BATCH, entry 126) completed
Job EMISR_USAS_FTP (queue MELAS$BATCH, entry 127) completed
This is the result of a procedure that automatically runs to move the USAEMS_EMISR.SEQ file to the appropriate
location for the EMIS-R data collector to retrieve.
____4. Either Notify your District EMIS Coordinator that your district Financial Data is ready to be collected or
start a collection yourself. You should be collecting on the SIF zone at a minimum and preferably the flat file or the
USAEMS and/or EISEMS file as well. Once a collection has been completed Level 1 Validation errors may be
created in the Data Collector. You and/or Your EMIS Coordinator should review these errors and notify you of any
errors. If there are corrections to be made…make them in USASCN and/or the USASWEB programs. Once your
changes are completed, re-run the USAEMS procedure, if this is where you made corrections, and run a new
collection . When Level 1 validations are no longer created you can continue with this checklist.
IMPORTANT PLEASE NOTE: We can’t stress enough how communication will be the key between the
departments. Notify your EMIS Coordinator when you will be processing ADJUST. Data Collections should
NOT be processed during that period. If a district tries to run both processes at the same time, the processes
may ‘step on each other’.
There are no level 2 validations generated for the financial period reporting. ODE will be doing the collection every
day at 5:00 p.m. So all of these steps need to be completed by that time in order for your data to be received by ODE
that day. Otherwise, ODE will not receive the data until the next day. Your EMIS Coordinator will be notified when
the financial reports generated by ODE are received, typically on Friday for anything submitted by 5pm Wednesday
and Monday for anything submitted by 5pm Friday. You do NOT have to wait for these reports to continue with this
checklist, so please proceed.
2015 USAS FYE Procedures
Page 6 of 12
____5. Run the USAS Auditor Extraction program, USASAUD. Answer ‘Y’ to the question ‘Send data to AOS
now’. This program will take information from the Account Master, Vendor, Check, and Receipt files, and create
three data files: ACCTAUD.SEQ, VENDAUD.SEQ, and TRANAUD.SEQ. Do not attempt to print these files.
All three files, along with a FINSUMM report, will be sent via email to the State Auditor’s Office. The AOS has
indicated they want these files regardless of who will be auditing the district.
Please note USASAUD has the ability to email these files to other entities, such as your IPA firm, etc. You may
send to multiple addresses by using the comma to separate the email addresses or you may process the program
multiple times indicating an ‘N’ to NOT send to the AOS again.
Reports of this data will also be created called ACCTAUD.TXT, VENDAUD.TXT and TRANAUD.TXT.
These reports detail the exact information contained in the above-mentioned files and may be printed if
desired. Please note these reports will NOT be copied to the MONTHLYCD.
NOTE: If you are contacted by the Auditors that they have not received your files you may go into HIST and resend.
____6. OPTIONAL. Run the WORKCOMP program for a report on the Fiscal Year-to-Date Expenditures. It is
preferred that the Worker’s Comp Premiums be based on the Calendar Year-to-Date data per the BWC auditors.
However, you may process the WORKCOMP program based on the Fiscal Year-to-Date data for budgeting
purposes. Please be certain that ALL transactions have been entered and that ALL payroll batch files have been
posted. You may maintain a copy of this report for your records to compare with the report you will process at
Calendar Year End. If you like, you may skip this step and process this program later in the history files (HIST)
whenever you need the information.
Please note the META Fiscal Team has worked with a BWC auditor and created a spreadsheet that will assist with
the gathering of the appropriate information for calculating your BWC premium. The spreadsheet is available on
the Fiscal Services web page under the Fiscal Year End link entitled BWC Spreadsheet Tool. This tool can be used
along with the WORKCOMP program or by itself. The spreadsheet is under MORE LINKS:
http://www.mecdc.org/FiscalYearEnd.aspx
____6A.
Execute the FISCALCD procedure. This procedure will generate a standardized set
of fiscal USAS financial reports which will be available on TRECA’s website.
Once your files are correct for the year-end, e-mail us at fiscal_support @ treca.org
to let us know that your files are ready for a Fiscal Year-End Backup Up.
____7.
Please make sure that you have run the USAEMS program as listed above prior to
requesting your backup
You will receive a message back from META saying your back up has been successfully
completed and that you may proceed. DO NOT PROCEED UNTIL YOU RECEIVE
2015 USAS FYE Procedures
Page 7 of 12
THIS MESSAGE! If you do so, we will not have a good copy of your files at fiscal year
end for you.
NOTE: Prior to running this program, type “finger” at your dollar or menu prompt to see a list of users on the
system. Look for anyone in your district that is accessing programs. Also, check USASWEB for users. To prevent
anyone from logging into web applications (USASWEB), use the CLOSEWEBAC program located in the LOCAL
menu. You can use the OPENWEB program to open up web access sooner than the time you selected in the
CLOSEWEBAC program. If you receive file conflict errors after following these steps please contact META for
assistance.
____8. ADJUST for the Month of June - If you have completed all processing and a backup copy of your files has
been created, run ADJUST to perform MONTHLYCD and month-end processing. All USAS users will need to be
at a menu prompt while processing ADJUST. The program will ask for which month (June) and you will need to
confirm you have completed all processing for that month.
____9. Run ADJUST again choosing option 2 for fiscal year end closing. Be certain that you choose option 2
(Year End Processing) and then select the FISCAL option.
This completes all necessary steps to close your USAS files for the fiscal year.
Congratulations you are now in FY16!!!!
You are now in FY 2016 and may begin your processing for the new school year. Be
sure to review the Post-Closing Procedures on the next page to be sure you have
completed all steps necessary for proper reporting of your EMIS financial data and
for those districts who are using the WEBGAAP system.
POST FISCAL YEAR-END CLOSING PROCEDURES
____1. USACERT - If using this program, generate reports for board approval and county certification as required.
Please refer to the ‘USACERT Program’ document in the Fiscal Year End packet and website for more details.
USACERT - USAS Certification/Appropriation Reports
--------------------------------------------------------------------------1. CERTBAL - Certificate of Available Balances
2. AMDCERT - Amended Certificate of Estimated Resources
3. APPRES
- Appropriations Resolution
2015 USAS FYE Procedures
Page 8 of 12
____2. Capital Asset EMIS reporting requirement (Inventory). ODE is requiring the reporting of your
Capital Assets to be included with your EMIS Period H Financial reporting. This information needs to be submitted
to ODE during reporting your district financial data..
There are three possible scenarios for districts to report capital assets:
1)
If you use the Equipment Inventory System (program in your EIS Closing Procedures (see the document
in the Fiscal Year End packet and website) which will create the EISEMS.SEQ and automatically copy it
to a location where the EMIS-R Data collector can retrieve it.
EIS) and have closed your inventory for FY15, you may have already processed the EISEMS
OR
2) If you do not use the EIS system, you may have a third party vendor that tracks the Capital Asset data for
you. In this event, it may be possible for the vendor to provide a .SEQ file in the format required which
can be loaded into EMIS.
OR
3) If you do not use the EIS system nor do you have a third party vendor for capital assets data, you will
need to submit the information through the Flat File Editor.
Please reference the ‘Period H’ documents located on the META Fiscal Services, webpage for details on
what needs to be reported.
____3. USAEXP/GAAP_EXP program must be run at this time if you need 4502 like reports or are planning to
use the WebGAAP system for GASB 34 reporting.
Fiscal Year Selection: 2015
o GAAP_EXP will create the file necessary for uploading into the WebGAAP system and also allows
you to enter the email address of the person (auditor) you wish to send the export file to. Multiple
email addresses may be entered by separating them with a comma.
o
Reports have been added to the WebGAAP program that are similar (but not identical) to many of the
former 4502 exhibits and statements. These reports are called “Legacy Cash Reports”. Districts, CPA
firms and other entities may wish to utilize these reports so it is encouraged that GAAP_EXP file be
loaded into the WebGAAP system. Please note a user account will need to be set up if the district does
not already have one.
o
For more information on WebGAAP and Legacy Cash Reports, you can go to the GAAP Wiki at
http://gaapwiki.oecn.k12.oh.us/index.php?title=Main_Page. Under the heading Main Topics, you will
want to review the section entitled ‘SETUP’ which gives a detailed overview and instructions on how
to upload the Cash data, etc. Typically your GAAP Auditor or CPA firm will load the file for you so
you can send the instructions to them if they need them. Please refer to the ‘Legacy Cash Reports
Listing’ in the Fiscal Year End packet and website for a list of replacement reports.
___4. SM1MNT – OPTIONAL - Option of the SM12 program. Use this program to enter your SM2 estimates for
the new fiscal year. NOTE: The current year must be closed before lines will appear in this program for the new
year.
2015 USAS FYE Procedures
Page 9 of 12
___5. Enter your appropriations for the new fiscal year if you didn’t already enter them prior to closing for the
fiscal year. See details below.
GUIDE FOR FISCAL YEAR APPROPRIATIONS OPTIONS TO USE
AFTER THE CLOSE OF FISCAL YEAR
(Please note the number for the options below will match the menu option numbering.)
APPROP Program
Option 5. IABMASS program allows you to enter temporary or permanent amounts into the initial budget or initial
revenue fields by mass changing the amounts based on a percentage of last fiscal year’s actual expenditures or a
percentage of last fiscal year’s actual receipts. Only those accounts with an active status will be updated by the
program.
Option 6. IABMNT program allows you to maintain the Initial Account balances for budget or revenue accounts.
These may be temporary or permanent balances. If they are temporary balances, they may be made permanent by
using the PABMNT option.
Option 7. PABMNT program allows you to maintain the Permanent account balances for budget or revenue
accounts. Use this option when changing temporary to permanent balances whether the initial amounts were entered
using NYPMASS, NYPMNT, IABMNT or IABMASS. PABMNT also has the option to allow you to mass change
the GAAP Orig Budget/Orig Estimate fields on the account records to the current expendable/receivable amounts.
EXAMPLES - Temporary to Permanent Appropriations
Current Encumbered = 100.00
Next Year Proposed = 1,000.00
After ADJUST:
Initial Budget:
1,000.00
Current Encumb
100.00 (becomes carryover)
FYTD Expendable 1,100.00
Using option “A” of NYPMNT:
Initial Budget:
1,000.00
Carryover Enc
100.00
FTD Additions:
400.00  Changed by PABMNT
FYTD Expendable 1,500.00  Board Approved
Using option “B” of IABMNT
Initial Budget:
1,000.00
Carryover Enc
100.00
FTD Additions:
500.00  Changed by PABMNT
FYTD Expendable 1,600.00  Final Expendable
Option 8. IABLOAD: Loads Initial Budget/Revenue amounts from CSV/Tab file. Spreadsheets created by
EXPWRK (APPWRK, BUDWRK or REVWRK) can be modified to include INITIAL_BUDGET or
INITIAL_ESTIMATE amounts and loaded into those fields in USASCN/ACTSCN.
2015 USAS FYE Procedures
Page 10 of 12
Option 9. GAAPSET option will allow you to mass change the GAAP Orig Budget/Orig Estimate fields on the
account records to the current. (By range of account if you wish) There isn’t anything to stop you from changing
the original estimates any time you want to. You shouldn’t change them in ACTMOD and can use APPROP and
just say no to setting the original budget amounts.
NOTE:
The GAAP Orig. Budget field is the first budget that is approved by the board that covers the
entire fiscal year.
USACERT – CERTIFICATE OPTIONS
1. CERTBAL - Certificate of Available Balances
2. AMDCERT – Amended Certificate of Estimated Resources
3. APPRES
- Appropriations Resolution
4. SF5
- SF-5 Part C – Appropriations (ESC’s only)
1.
CERTBAL is the Certificate of Available Balances report which is to be submitted to the county auditor at
the beginning of the fiscal year. CERTBAL should be run at the beginning of a fiscal year after fiscal
year-end ADJUST has been run to close the prior fiscal year. The program offers the option to create a
spreadsheet file which may be used to electronically send the report to the auditor’s office.
2.
AMDCERT generates the “Amended Official Certificate of Estimated Resources” report to be submitted
to the county auditor. There is an option to create a spreadsheet file which can be used to electronically
send the information to the auditor’s office. REVSUM and/or EXPSUM will match the AMDCERT. The
AMDCERT program has the ability to properly report nonexpendable trust funds (008) and AMDCERT
also allows you to indicate how you want Homestead/Rollback (receipt code 3130), Income Taxes (receipt
code 1130), and Other Taxes (receipt code 1190) to be reported. You are given the option to have them
included in the “Taxes” column or in the “Other Sources” column of the report.
NOTE:
Beginning fiscal year for the Report prompt should be set to the year starting the fiscal year to be
reported. For instance if the report is for Fiscal Year 2015 (July 2015 – June 2016), you would want to enter 2015.
NOTE:
Any Advances Not Repaid (screen 2 of 4) must be manually entered. Enter a positive amount for the
fund that made the advance, and a negative amount for the fund that will be making the reimbursement.
NOTE:
Principal Amounts for Nonexpendable Trust Funds (screen 4 of 4) allows you to enter the nonexpendable trust fund and special cost center along with the associated principal amount of that fund. The amount
entered for each fund/scc will be subtracted from the beginning cash balance reported for the fund.
3.
APPRES program produces an Appropriations Resolution which can be generated as a temporary
resolution prior to fiscal year closing or as a final Appropriations Resolution which is submitted after the
County Auditor’s office has given final approval for the district’s spending plan.
The amounts to use option allow you to select data from the “Next Year Proposed” fields for generating a
temporary appropriations resolution or from the current account fields for a permanent appropriations resolution.
The choices are as follows:
2015 USAS FYE Procedures
Page 11 of 12
1 = Beginning Balance Only
2 = FTD Appropriation Minus Carryover Encumbrances
3 = FTD Appropriation, Carryover Encumbrances, Total
4 = Next Year Proposed
NOTE:
In the reporting level FD and/or FS must be used at the beginning of the reporting level field. You can
create an appropriations resolution at any desired level of reporting – Fund (FD), Fund/SCC (FS), Function 1-digit
(F1), Function 2-digits (F2), Object 1-digit (O1). The levels can be used in combination, and furthermore, different
funds can be appropriated at different levels. For example, Fund 001 could use the appropriation levelFD,FS,F2,O1, while the remaining funds could use the fund levels- FD,FS.
NOTE:
The Beginning fiscal year for the Report prompt should be set to the year starting the fiscal year to
be reported. For instance if the report is for Fiscal Year 2016 ((July 2015 – June 2016), you would want to enter
2015.
4. SF5 generates Part C of the SF-5 for Educational Service Centers (an Appropriations
Resolution). The report can be generated using the Beginning Balance, FTD Appropriations
Minus Carryover Encumbrances, or FTD Appropriations amounts. It can include or exclude
those accounts that contain zero balances, and also exclude fund ranges on request.
As of FY2003-2004, Educational Service Centers are no longer required to file an SF-5 or
Appropriations Resolution with the Ohio Department of Education.
2015 USAS FYE Procedures
Page 12 of 12