The account structure is the most basic element of 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 (AOS) has established a chart of accounts that consist of 4 types which track cash balances, expenditures and revenues. Account codes are made up of 30 digits grouped by 9 dimensions. 2 dimensions are alpha numeric, Special Cost Center and Subject. Account dimensions are assigned by AOS or Ohio Department of Education (ODE) with the exception of 2 dimensions, Special Cost Center and Operational Unit which are defined at the district level.

The Account interface is displayed in a tabbed format. There is a tab for each type of account.

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.
Appropriation accounts are used to track the estimated and actual expenses incurred by the school district. Each appropriation account is tied to a cash account
Expenditure 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. Each expenditure account is tied to a particular appropriation and cash account.
Revenue accounts are established to track the estimated and actual receipts by the district. Each revenue account is tied to a cash account.
Also included is a tab for the Fund Level that is primarily used with the Certificate reports located on the Periodic menu. They include the Appropriation Resolution and Certification/Appropriation reports.

Cash Account

As expenditures are made, the cash is decreased and as receipts are posted, the cash increases.

Create Cash Account

From the Core Menu select 'Accounts'
Click on the Cash Tab
Click on

and options work with the option. If is checked before clicking , it will save the new account and leave the window open to create another account. Ifis checked before clicking , it will close you out of the account window.

Enter desired information into the cash account

Fund Type: Select appropriate fund type to designate how the fund will be reported on certain reports (i.e. Periodic menu reports). This field is required.
Include As General: When checked. the cash account is included as part of the five-year forecast.
Requires Budgeting: When checked, it requires balance checking on the associated budget and appropriation accounts. Requisitions and purchase orders will not be posted if it causes the associated appropriation and budget accounts to go negative. If unchecked, this enables users who otherwise are unable to exceed appropriation or budget balances to exceed these balances for this particular fund only.
Include Certificate: When checked, this cash account is included in the Certification Reports.

Click on to post the cash account to the system, click on to not post the cash account and return to the cash grid.

Search/View Cash Account

Cash Account grid allows the user to search for cash accounts that have been posted on the system. Click on to view a particular cash account. The user may click on a grid row to display a summary view the of cash account on the right-and side of the grid.

Edit Cash Account

Cash Accounts that have been previously posted to the system may be modified.

Using the filter row search for desired cash account
Click on beside the cash account to edit
Make desired changes

Calculated figures under 'Amount' section are not modifiable.
Click on to post the changes, click on to not post the changes.

Clone Cash Account

Cash Accounts that have been previously posted to the system may be cloned.

Using the filter row search for desired cash account
Click on when viewing the cash account to clone it.
Make desired changes
Click on to post the changes, click on to not post the changes.

Add/Remove Start/Stop Dates

Adding a start or stop date to a cash account will effect the cash and all associated appropriation, expenditure and revenue accounts. If a start date is entered then the cash account and all associated accounts will become active on that date and will allow processing against those accounts. If a stop date is entered then the cash account and all associated accounts will become inactive on that date and will NOT allow processing against those accounts.

Using the filter row on the grid search for desired cash account
Click on beside the cash account to edit
Enter or blank out start/stop dates
Click on to post the changes, click on to not post the changes.

Inactivate/Activate

Making a cash account active or inactive will effect the cash and all associated appropriation, expenditure and revenue accounts. If the active box is checked then the cash account and all associated accounts will be active and allow processing against them. If the active box is unchecked then the cash account and all associated accounts will NOT allow processing against them.

Using the filter row search for desired cash account
Click on beside the cash account to edit
Check or uncheck the Active box
Click on to post the changes, click on to not post the changes.

Mass Add Accounts

The Mass Add function may be used to copy all appropriation, expenditure, and revenue accounts in a cash account to a new special cost center within that same fund. The old fund will match the new fund. Mass Add is only available on funds with a special cost center of 9000 or greater. The new fund and special cost center combination must not exist. Both the original and new Fund-SCC must have a special cost center of 9000 or greater.

Using the filter row search for desired cash account
Click on to view a particular cash account.
Click on when viewing the cash account.
Enter the New SCC to be used on the accounts that will be added.
Click on to add the new accounts for the new Fund-SCC.

Please be aware, the mass add process will not create invalid accounts. If the original cash account has underlying accounts with invalid account dimensions, those accounts will not be created. A list of accounts will be generated once the process completes showing the accounts that were created and which were not. If an account could not be created, the error will contain the reason why. For example, "Expenditure 572-2214-141-921B-000000-001-14-000 not created: 2214 is not a valid function code". You will need to record which accounts were not automatically created and manually create those accounts, if needed, using valid account dimensions.

Delete Cash Account

The delete function may be used to delete any cash account that does not have any activity against it.

Using the filter row on the grid search for the desired cash account
Click on to delete the cash account
Click on to confirm the deletion.

More information - Cash Account

Cash Account dimensions

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.

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.item".

Special Cost Center (SCC): A four character code 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. The first three characters must be digits, while the fourth character may be either a digit or an alphabetic character.

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/expenditure 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. The cash account of 00 001 0000 is a cash balance account.

Cash Control Account

A cash control account means that the user wants 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, the user must establish a cash account that has a SCC of 9000 or greater. The cash account of 00 514 9096 is considered a cash control account because the SCC is 9000 or greater.

Include as General

The ‘Include as General’ box indicates whether or not the cash account should be included on the five year forecast and Spending Plan reporting. There is bundled, mandatory rule org.ssdt_ohio.usas.model.account.CashAccountRules that automatically assumes the following funds are to be included: 001and 016 funds as well as expenditure and revenue accounts with Fund 002 and SCC 8001. User must checkmark the box for any 002 9xxx fund that should be included.

Cash Adjustments

The Cash Adjustment option is not accessible for users with SSDT's USAS_MANAGER or USAS_STANDARD role. The Cash Adjustment option allows initial cash amounts/adjustments to be entered in the initial cash field. Restricting the access to the initial cash field is intentional and will not allow the ability to edit initial cash amounts.. The reason for creating a cash adjustment is very rare and requires Auditor written approval stating initial cash figures be adjusted (usually due to the result of a recent audit). If changes are warranted, they are to be handled by an ITC staff member and well documented (attaching the Auditor's written approval). Another reason for creating initial cash figures is if a district is starting on new on USAS from another software. Again, the initial cash figures must be entered with Admin permission only. Please refer to the 'New District Setup - No Classic Data to Migrate' procedure for further details.

Import Cash Initial Adjustment Amounts

The Import Cash Initial Adjustments option will only show as an option for users that have the ADMIN permission. This Import option may be used to post initial adjustments amounts to cash accounts in mass rather than creating them individually. Please refer to the Cash Initial Adjustment Amount Criteria (below) for further details on the CSV file format. We have also provided a template spreadsheet with the csv formats included. Any rules pertaining to Cash Accounts will also be applied when importing Cash Initial Adjustments. The ADMIN role will be able to utilize the Import function.

From the Core menu select "Accounts."
Click on the MORE button to select the account’s ID to add column to your Account grid.
Click on the Cash Tab and filter to the needed Cash accounts.
Generate a Report of the grid’s results using the Report Options Format of Comma Separated Values (CSV). This helps provide the UUID of the Cash Account that is needed on the import file.
Fill in the template CashAccount.csv with the rest of the required data.
To import a CSV file, click on the IMPORT button, Click on "Choose File." browse for the file (.CSV) and select the file to import.
The selected filename will be visible to verify the system is ready to Load the proper file.
Click on "Load" to process the chosen file and post the transactions.
A message box will appear showing the number of Records Loaded and the Number of Errors.
An output file named “USASLOADERR.CSV” will be created containing the number of records loaded or records with any errors explaining why the record did not load successfully. Possible import errors can be found in the Appendix under USAS Error Messages
If an error occurs, open the output CSV file, make the necessary corrections, and re-import the corrected output file.

Cash Account Initial Adjustments Import Criteria

For your convenience, please use the template CashAccount.csv containing the correct headings.

Field	Format	Definition
id	Account UUID attached to the cash account. May be obtained by generating a report from the grid's results.	Required field.
date	Acceptable formats as used in UI can utilize '/' slashes or '-' hyphens or numbers only (no delimiter). MMDDYYYY MM/DD/YYYY MM-DD-YYYY	Required field. If left blank, date will default to 7/1 of the current fiscal year.
description	Character String	Required field. Description that will show on the Cash Account Adjustments for this entry.
type	Initial	Required field.
amount	Must be a number. Cannot use $ or commas.	Required field. Amount for this Cash Account Initial adjustment.

Appropriation Account

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.

Create an Appropriation Account

Depending on your access, you may not be able to create an appropriation account. The appropriation account will be created for you when the first budget account is created.

If you do need to create an appropriation account manually, follow the directions below.

From the Core Menu select 'Accounts'
Click on the Appropriation Tab
Click on
Enter desired information into the appropriation account
Click on to post the appropriation account to the system, click on to not post the appropriation account and return to the appropriation grid.

Search/View Appropriation Accounts

The Appropriation Account grid allows the user to search for appropriation accounts that currently exist on the system. Click on to view a particular appropriation account. The user may click on a grid row to display a summary view the of the account on the right-and side of the grid.

Edit Appropriation Accounts

Appropriation accounts that have been previously posted to the system may be modified.

Using the filter row search for desired account
Click on beside the appropriation account to edit
Make desired changes

The account dimensions, FYTD Appropriated amount and calculated figures under 'Amount' section are not modifiable.
Click on to post the changes, click on to not post the changes.

Add/Remove Start/Stop Dates

Adding a start or stop date to an appropriation account will effect that account and underlying related expenditure accounts. If a start date is entered then the appropriation account (and its underlying expenditure accounts) will become active on that date and will allow processing against it. If a stop date is entered then the appropriation account (and its underlying expenditure accounts) will become inactive on that date and will NOT allow processing against it.

Using the filter row on the grid search for desired appropriation account
Click on beside the account to edit
Enter or blank out start/stop dates
Click on to post the changes, click on to not post the changes.

Inactivate/Activate

Making an appropriation account active or inactive will affect that account and underlying related expenditure accounts. If the active box is checked then the appropriation account (and its underlying expenditure accounts) will allow processing against it. If the active box is unchecked then the appropriation account (and its underlying expenditure accounts) will be inactive and NOT allow processing against it.

Using the filter row search for desired appropriation account
Click on beside the account to edit
Check or uncheck the Active box
Click on to post the changes, click on to not post the changes.

Delete Appropriation Accounts

The delete function may be used to delete any appropriation account that does not have any activity against it.

Using the filter row on the grid search for the desired appropriation account
Click on to delete the account
Click on to confirm the deletion

More Information

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 the user in most circumstances. However, the user does have the ability to generate reports on appropriation accounts, and the user can also look at appropriation accounts through inquiry programs

Appropriation Account dimensions

The appropriation accounts, by system default, are composed of the below account dimensions. A rule may be created and enabled that changes the appropriation account dimensions depending on how the entity would like to budget (see sample rule org.ssdt_ohio.usas.model.budget.AppropMappingSample).

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.

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.

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.

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.

Tracking requisitioned amounts

If the pre-encumbrance module is installed, then total outstanding requisitioned amounts by account are tracked, and by default the dollar amounts associated with all open requisitions previously posted against the same account will be taken into consideration when doing the balance checking. This is desirable if you want a "first come, first served" scenario where users may not post any more requisitions once the balance is depleted. By default, the balance checks are warnings, but rules may be customized to change this to a fatal error, preventing the requisitions from being posted at all.

If the user would like to track the requisitioned amounts, but NOT take them into consideration when doing the balance checking, this is possible by installing the pre-encumbrance module and then adjusting the rules which are enabled in the ADMIN/Rules option. In this case you would want to disable the rule "DefaultBalanceCheckWarning" and enable the rule "ReqBalanceCheckWarningExcludesPreencumbrances"

The pre-encumbrance module can be installed or uninstalled as desired via the Admin/Modules menu option.

Creating Appropriation Accounts

SSDT's USAS_STANDARD and USAS_MANAGER roles grant full access to the USAS_APPROPRIATION permission. Users with create access to this permission and no Account Filters associated with their user account will be able to create appropriation accounts from the Appropriation Account UI. If the user has an associated account filter with the 'create' box unchecked, the user will be restricted from creating appropriation accounts.

Expenditure Account

The expenditure and appropriation accounts are "linked", meaning that the total dollar amount on the expenditure accounts equals the total dollar amount on an associated appropriation account. This is controlled by the way your district's expenditure's are mapped using Rules. You might have three, five, or many expenditure accounts associated with one appropriation account.

Create an Expenditure Account

From the Core Menu select 'Accounts'
Click on the Expenditure Tab
Click on
Enter desired information into the expenditure account
Click on to post the expenditure account to the system, click on to not post the expenditure account and return to the expenditure grid.

Search Expenditure Accounts

Expenditure Account grid allows the user to search for expenditure accounts that have been posted on the system. Click on to view a particular expenditure account. The user may click on a grid row to display a summary view the of the account on the right-and side of the grid.

Edit Expenditure Accounts

Expenditure accounts that have been previously posted to the system may be modified.

Using the filter row search for desired account
Click on beside the expenditure account to edit
Make desired changes

Calculated figures under 'Amount' section are not modifiable.
Click on to post the changes, click on to not post the changes.

Clone Expenditure Account

Expenditure Accounts that have been previously posted to the system may be cloned.

Using the filter row search for desired cash account
Click on on the expenditure account to clone it.
Make desired changes
Click on to post the changes, click on to not post the changes.

Budgeting Adjustments on an Expenditure Account

When viewing an account, you have the option to view and post budgeting adjustments (i.e. initial budget figures, additions, deductions, etc) via the icon.

View an expenditure account
Click on Budgeting Adjustment to open the Budgeting Adjustments grid.
Click on Create to create one of the following budgeting adjustment types:

Initial: enter an initial budget figure for the account; NOTE: when entering an initial figure, a 'Confirm GAAP Adjustment' box will appear asking if you want the GAAP Original Budget amounts to be updated for the same amount.
Adjustment: enter a positive or negative adjustment (i.e. addition or deduction) to the account. NOTE: Entering an adjustment will not update the GAAP Original figure simultaneously
GAAP Initial: enter a GAAP Original initial amount
GAAP Adjustment: enter an adjustment to the GAAP Original amount

4. Date: the date must be in an open period

5. Amount: the amount of the budget transaction. You can enter a positive or negative amount.

6. Description: You can optionally enter a description for the budget transaction.

7. Click on Post to post the transaction and it will be displayed on the Budget Transactions grid.

Add/Remove Start/Stop Dates

Adding a start or stop date to an expenditure account will effect only that account. If a start date is entered then the expenditure account will become active on that date and will allow processing against it. If a stop date is entered then the expenditure account will become inactive on that date and will NOT allow processing against it. When entering transactions, accounts will only be available to use if the transaction date falls within the account start and stop dates.

Using the filter row on the grid search for desired expenditure account
Click on beside the account to edit
Enter or blank out start/stop dates
Click on to post the changes, click on to not post the changes.

Inactivate/Activate

Making an expenditure account active or inactive will effect only that account. If the active box is checked then the expenditure account will allow processing against it. If the active box is unchecked then the expenditure account will be inactive and NOT allow processing against it.

Using the filter row search for desired expenditure account
Click on beside the account to edit
Check or uncheck the Active box
Click on to post the changes, click on to not post the changes.

Delete Expenditure Accounts

The delete function may be used to delete any expenditure account that does not have any activity against it.

Using the filter row on the grid search for the desired expenditure account
Click on to delete the account
Click on to confirm the deletion.

A few things that would prevent deleting the account:

On Core > Account, review the budget adjustments. Even if they total zero, if there are any adjustments, the account can't be deleted unless all adjustments are deleted first.
- NOTE: Accounts imported from Classic will contain an 'initial' and possible 'gaap inital' budget adjustments with the values imported from Classic. Budget adjustments related to import cannot be deleted.
On the Activity ledger, add Full Account Code column using More (under Account header) and review for transactions. Any transactions would not allow you to delete
If Account Change was used to change all activity from that account to a different account, the account will still be referenced in Account change so it should remain as inactive

More Information - Expenditure Accounts

Expenditure Account dimensions

Transaction Indicator (TI): A two digit number assigned by the Auditor of State to indicate the type of account. A expenditure account will always have a TI of 02.

Fund: A three digit number assigned by the Auditor of State. The fund number for a expenditure account should correspond to the fund number of the associated appropriation and cash accounts.

Function: A four digit number assigned by the Auditor of State. The function code identifies the program or activities of the expenditure. The function code at the expenditure level can carry three or four digits of significance.

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.

Special Cost Center (SCC): A four character code which is defined by the individual school district. The SCC is used to further divide money within the fund number. The SCC on a expenditure account should match the SCC on the associated appropriation and cash accounts. The exception to that rule is if the SCC on the expenditure 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.

Subject: A six character code assigned by the Auditor of State in conjunction with the Ohio Department of Education. Please refer to the EMIS User Manual distributed by the Ohio Department of Education for the most current list of valid subject codes. The subject codes are listed in Section 4.7 of the EMIS User Manual. 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. The first two characters of the subject code will always define the academic "area" while the last four characters define the specific subject. Districts can choose to use the first two characters of the subject or the entire code. Use of the first two characters only, provides for the ability to track expenditures by the subject area but eliminates the need to update accounts each time ODE may make modifications to the existing subject codes. However, use of the full six character subject code provides for a more detailed accounting structure.

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.

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.

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

Transaction Processing and how it affects expenditure

When an expenditure occurs in USAS, the cash, appropriation, and expenditure accounts will all be updated.

The appropriation and expenditure accounts are used to track the estimated and actual expenditures. A district treasurer goes through the process of estimating each year how much will be spent in the various areas of the district and these estimated amounts are appropriated. As the expenditures are actually made by issuing purchase orders, invoices, and checks, the actual amounts spent are tracked on the appropriation and expenditure accounts, as well as the cash account.

When a purchase order is created for a particular expenditure account in current posting period the Current Encumbered field is increased on expenditure and appropriation account reducing the FYTD Unencumbered balance field. As purchase orders are invoiced the Current Encumbered field on the expenditure and appropriation accounts may be increased or decreased based on how the invoice was filled. Then when a check is created (money is expended) the expenditure and appropriation account Current Encumbered field is decreased and YTD Actual Expended, Fiscal YTD Actual Expended, and Month To Date Expended are increased and the FYTD Unencumbered balance would be reduced. If the user were to generate a report of all the FYTD expenditures on all expenditure or appropriation accounts, they should agree with the total expenditures on appropriation accounts. This total should also agree with the FYTD expenditures on the corresponding cash account.

Revenue Account

Revenue accounts track the estimated and actual receipts for a school district.

Create a Revenue Account

From the Core Menu select 'Accounts'
Click on the Revenue Tab
Click on
Enter desired information into the revenue account
Click on to post the revenue account to the system, click on to not post the revenue account and return to the revenue grid.

Search Revenue Accounts

Revenue Account grid allows the user to search for revenue accounts that have been posted on the system. Click on to view a particular revenue account. The user may click on a grid row to display a summary view the of the account on the right-and side of the grid.

Edit Revenue Accounts

Revenue accounts that have been previously posted to the system may be modified.

Using the filter row search for desired account
Click on beside the revenue account to edit
Make desired changes

Calculated figures under 'Amount' section are not modifiable.
Click on to post the changes, click on to not post the changes.

Clone Revenue Account

Revenue Accounts that have been previously posted to the system may be cloned.

Using the filter row search for desired revenue account
Click on on the revenue account to clone it.
Make desired changes
Click on to post the changes, click on to not post the changes.

Anticipated Revenue Adjustments

When viewing an account, you have the option to view and post anticipated revenue adjustment (i.e. initial revenue figures, additions, deductions, etc.) via the icon.

View a revenue account
Click on Budget Adjustment to open the Anticipated Revenue Transactions grid.
Click on Create to create one of the following revenue transaction types:

Initial: enter an initial revenue figure for the account; NOTE: when entering an initial figure, the GAAP initial figure will be updated simultaneously
Adjustment: enter a positive or negative adjustment (i.e. addition or deduction) to the account
GAAP Initial: enter a GAAP initial amount
GAAP Adjustment: enter an adjustment to the GAAP initial amount

4. Date: the date must be in an open period

5. Amount: the amount of the transaction. You can enter a positive or negative amount.

6. Description: You can optionally enter a description for the revenue transaction.

7. Click on Post to post the transaction and it will be displayed on the Anticipated Revenue Transactions grid.

Add/Remove Start/Stop Dates

Adding a start or stop date to a revenue account will effect only that account. If a start date is entered then the revenue account will become active on that date and will allow processing against it. If a stop date is entered then the revenue account will become inactive on that date and will NOT allow processing against it. When entering transactions, accounts will only be available to use if the transaction date falls within the account start and stop dates.

Using the filter row on the grid search for desired revenue account
Click on beside the account to edit
Enter or blank out start/stop dates
Click on to post the changes, click on to not post the changes.

Inactivate/Activate

Making a revenue account active or inactive will effect only that account. If the active box is checked then the revenue account will allow processing against it. If the active box is unchecked then the revenue account will be inactive and NOT allow processing against it.

Using the filter row search for desired revenue account
Click on beside the account to edit
Check or uncheck the Active box
Click on to post the changes, click on to not post the changes.

Delete Revenue Accounts

The delete function may be used to delete any revenue account that does not have any activity against it.

Using the filter row on the grid search for the desired revenue account
Click on to delete the account
Click on to confirm the deletion.

A few things that would prevent deleting the account:

On Core > Account, review the budget adjustments. Even if they total zero, if there are any adjustments, the account can't be deleted unless all adjustments are deleted first.
- NOTE: Accounts imported from Classic will contain an 'initial' and possible 'gaap inital' budget adjustments with the values imported from Classic. Budget adjustments related to import cannot be deleted.
On the Activity ledger, add Full Account Code column using More (under Account header) and review for transactions. Any transactions would not allow you to delete
If Account Change was used to change all activity from that account to a different account, the account will still be referenced in Account change so it should remain as inactive

More Information - Revenue Accounts

Revenue Account dimensions:

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

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.

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?

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.

Subject: A six character code assigned by the Auditor of State in conjunction with the Ohio Department of Education. Please refer to the EMIS User Manual distributed by the Ohio Department of Education for the most current list of valid subject codes. The subject codes are listed in Section 4.7 of the EMIS User Manual. Subject 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. The first two digits of the subject code will always define the academic "area" while the last four digits define the specific subject. Districts can choose to use the first two digits of the subject or the entire code. Use of the first two digits only, provides for the ability to track revenues by the subject area but eliminates the need to update accounts each time ODE may make modifications to the existing subject codes. However, use of the full six digit subject code provides for a more detailed accounting structure.

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.

Transaction Processing and how it affects revenue accounts.

When a receipt is posted on the system, the revenue account and the cash account are both updated.

As a district processes receipts, the three Receipt fields (YTD Actual Receipts , Fiscal YTD Actual Receipts, and Month To Date Actual Receipts) are increased in the revenue account and the Fiscal YTD Balance Receivable would be reduced.

If a refund of receipt were processed in the case of a student dropping out of driver's education, the three Receipt fields would be decreased and the Fiscal YTD Balance Receivable would be increased

Funds

Contains the fund details and sets the certificate reporting level for the fund. The settings stored under each fund are used primarily for Certificate Reports under the Periodic menu (Certification/Appropriation Report and Appropriation Resolution Report. The funds available on the grid come from the cash accounts created and displayed on the Cash grid. To view/display a new Fund, once you create the Cash Account, you may have to log out/in before the new Fund will display on the Fund grid.

Search Funds

Fund grid allows the user to search for the funds tied to the cash accounts created under the Cash option of Accounts. Click on to view a particular fund. The user may click on a grid row to display a summary view the of the fund on the right-and side of the grid.

Edit Funds

Funds may be edited in order to update resolution reporting levels and/or exclude specific funds from the Appropriation Resolution report. Users can also select whether to report a Fund by Fund or Fund/SCC on the Certification/Appropriation Report. Both of these reports are available on the Periodic menu

Using the filter row search for desired fund
Click on beside the fund to edit
Make desired changes
Click on to post the changes, click on to not post the changes.

More Information - Accounts

The Mass Change Option is available on the Account grids when the Mass Change Module is enabled.

Default Descriptions

Cash

By default, when a cash account is created and the description is left blank, a default description based on the fund code will be used. The rule used to create the default description is org.ssdt_ohio.usas.module.usascodes.AccountDescriptionRule. This rule is optional and can be disabled or customized to suit the district's needs.

Appropriation

By default, when an appropriation account is created, a default description based on the fund, function and object code will be used. The rule used to create the default description is org.ssdt_ohio.usas.module.usascodes.AccountDescriptionRule. This rule is optional and can be disabled or customized to suit the district's needs.

Expenditure

By default, when a expenditure account is created and the description is left blank, a default description based on the fund, function and object code will be used. The rule used to create the default description is org.ssdt_ohio.usas.module.usascodes.AccountDescriptionRule. This rule is optional and can be disabled or customized to suit the district's needs.

Revenue

By default, when a revenue account is created and the description is left blank, a default description based on the fund, function, and receipt code will be used. The rule used to create the default description is org.ssdt_ohio.usas.module.usascodes.AccountDescriptionRule. This rule is optional and can be disabled or customized to suit the district's needs.

Tracking requisitioned amounts

The pre-encumbrance module can be installed or uninstalled as desired via the Admin/Modules option.

Account Access

Individual users access to the account types as well as accounts within each account type is controlled by a variety of variables such as User account (where the Account Filter and Role (and permissions assigned to those Roles) are defined for each user, User Preferences, Rules. etc.

Show Active Accounts

The "Show Active" checkbox is available at the top of the Cash, Appropriation, Expenditure, and Revenue grids. By default, this checkbox will be checked and will filter the grid to show only accounts that Active = true.

This checkbox is independent for each of the different Account tabs (Cash, Appropriation, Expenditure, Revenue) so if it is unchecked on one grid, it does not effect the grids for other account types. This checkbox will maintain the user selection. If a user unchecks the box, it will remain unchecked until it is checked again even if the page is refreshed or the user navigates away from the page.

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