Operational Unit (QC)
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.
If the OPU is a school building, use the building IRN for the entity IRN. If the OPU is not a school building and refers to district wide expenditures, the district IRN should be used for the entity IRN and the entity type should be blank. If the OPU is the central office then the entity IRN should be the district IRN and the entity type should be a “C”.
Cash (QC)
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:
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. Special Cost Centers can be 0000 or 9XXX. Some districts use the fiscal year as part of the SCC, example 9012 (FY2012)
District Account Description: describes/identifies the cash account
Fund Class – identifies what type of account
G - General Fund
S - Special Revenue
C - Capital Project
D - Debt Service
A - Agency
E - Enterprise
I - Internal Service
P - Permanent
R - Private Purpose Trust
V - Investment Trust
W - Pension Trust
July 1 Cash Balance: Beginning fiscal year available cash
Fiscal Year Receipts: Monies collected and capable of being expended for the fiscal year
Total of all underlying receipt accounts “Actual Receipts” that match that particular cash account.
Fiscal Year Expenditures: Monies expended during the fiscal year for goods or services
Total of all underlying expenditure accounts “Actual Expenditure” that match that particular cash account.
Current Cash Encumbered: Monies set aside (encumbered) for orders in process
Current Payables: Invoices for goods/services received and not yet paid
ODE Brief Description: description assigned to this fund by ODE (listing can be found in ODE’s EMIS Manual Chapter 4 under Cash (QC) Record)
Cash Balances as of June 30 are calculated by taking
July 1 Cash Balance
+ Fiscal Year Receipts
– Fiscal Year Expenditures
=========================
June 30 Cash Balance.
The June 30 cash balance has to equal the new fiscal years July 1 Cash balance. Example June 30 Cash Balance for FY2011 = 100,000 then July 1 Cash Balance for FY2012 = 100,000.
Expenditure (QC)
Budget accounts provide a breakdown of estimated and actual expenditures. The budget accounts are composed of the following account dimensions:
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 cash account.
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 cash account
XXXX 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 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.
XXXXXX Subject: A six digit number 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 Appendix C 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 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 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 digit subject code provides for a more detailed accounting structure
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.
If any OPU is used in an expenditure record it has to be defined in the operational unit – QC record
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.
Prior Fiscal Year Encumbered: Monies encumbered from previous fiscal year and carried over into new fiscal year
Should match what was entered for last year’s current encumbered field if this expenditure existed last year
Total Appropriation: Budget showing projected spending for current fiscal year
Actual Expenditure : Total monies expended for fiscal year for goods or services
The amount reported in the “Fiscal Year Expenditures” on the cash record should match the total of all expenditure records “Actual Expenditure” with the same fund special cost center
Example:
Cash Account 001 0000 Fiscal Year Expenditure amount entered was $100.00
Expenditure Record 001 0000 1110 111 000000 001 00 000 Actual Expenditure $25.00
Expenditure Record 001 0000 1111 111 000000 001 00 000 Actual Expenditure $25.00
Expenditure Record 001 0000 2500 531 000000 001 00 000 Actual Expenditure $50.00
$25.00 + $25.00 + $50.00 = $100
Current Encumbered: Monies set aside (encumbered) but goods/services not received
Debt Bond Retire Fund: flag yes if it applies
Receipt (QC)
Revenue accounts track the estimated and actual receipts for a school district. The revenue accounts are composed of the following account dimensions:
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 associated cash account.
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 revenue account should match the SCC on the cash account
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?
XXXXXX Subject: A six digit number 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 Appendix C 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 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 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 digit subject code provides for a more detailed accounting structure
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.
If any OPU is used in a receipt record it has to be defined in the operational unit – QC record
Debt Retirement General fund: flag if applicable
Estimated Revenue: Projected revenue to be received during the fiscal year
Actual Receipts : Actual monies received during the fiscal year
The amount reported in the “Fiscal Year Receipts” on the cash record should match the total of all receipt records “Actual Receipts” with the same fund special cost center
Example:
Cash Account 001 0000 Fiscal Year Receipts amount entered was $100.00
Receipt Record 001 0000 1890 000 000000 001 Actual Receipt $25.00
Receipt Record 001 0000 1931 000 000000 001 Actual Receipt $25.00
Receipt Record 001 0000 1890 530 000000 001 Actual Receipt $50.00
$25.00 + $25.00 + $50.00 = $100
Fiscal Year Receivable: Monies due the district, but not yet received
Estimated Revenue – Actual Receipts = Fiscal Year Receivable
Federal Assistance Summary (QC)
Entity Name: District of subdivision receiving funds
County Name: County in which district is located
Fiscal Year Ending: Fiscal year in which report is being made
Federal Receipt Group: Federal Agency that administers program
Federal Assistance Detail (QC)
CFDA Number: Five-digit number from grantor that identifies that program
CFDA #’s can be found on ODE’s website
Grant Title: Description of and name given to the federal program supplying federal monies
Fund: Fund which receives the federal monies
Special Cost Center: Special Cost Center for fund, if applicable
Fed Contribution Rcvd Cur Fy: All monies received and available for expenditures during the current fiscal year
Should match the Cash record “Fiscal Year Received” for that particular fund special cost center
Fed Expenditure Current Fy: Amount of Expenditures of federal funds
Should match the Cash record “Fiscal Year Expenditure” for that particular fund special cost center
Exhibit 1 – Cash Reconciliation (QC)
Depository Name: Name of banking institution
Deposit Amount: Amount of monies available at that institution
Civil Proceedings – Stmt R (QC)
Contains all data pertaining to any civil proceedings pending in court involving the Board of Education
Case Number
Description of Case
Capital Assets (QC)
Capital Assets Code : Three character code as defined below
DBI Depreciable Capital Assets, Buildings and Building Improvements
DBK Depreciable Capital Assets, Books
DFE Depreciable Capital Assets, Furniture, Fixtures and Equipment
DIN Depreciable Capital Assets, Infrastructure
DLI Depreciable Capital Assets, Land Improvements
DVE Depreciable Capital Assets, Vehicles
LBI Accumulated Depreciation, Buildings and Building Improvements
LBK Accumulated Depreciation, Books
LFE Accumulated Depreciation, Furniture, Fixtures and Equipment
LIN Accumulated Depreciation, Infrastructure
LLI Accumulated Depreciation, Land Improvements
LVE Accumulated Depreciation, Vehicles
NDC Capital Assets not being depreciated, Construction in Progress
NDL Capital Assets not being depreciated, Land
Prior Balance : Starting balance, June 30 prior fiscal year, for particular Capital Asset Code
Additions: Amounts to be added for the current fiscal year to the starting balance
Deductions: Amounts to be subtracted for the current fiscal year from the starting balance
Prior Balance + Additions – Deductions = Fiscal year Ending Balance
The following definitions determine the category in which an amount should be included.
Land - A fixed asset account which reflects the acquisition value of the land owned by the school district. This account includes the purchase price and costs such as legal fees, filing and excavation costs, and other associated improvement costs incurred to put the land in condition for its intended use. If land is acquired by gift, the account reflects its appraised value at the time of acquisition.
Land Improvements - A fixed asset account which reflects the acquisition value of permanent improvements, other than buildings, which add value to land. Examples of such improvements are fences, retaining walls, sidewalks, pavements, gutters, tunnels and bridges. If the improvements are purchased or constructed, this account contains the purchase or contract price. If improvements are obtained by gift, it reflects the appraised value at the time of acquisition.
Buildings and Building Improvements - A fixed asset account which reflects the acquisition value of permanent structures, used to house persons and property owned by the school district. If buildings are purchased or constructed, this account includes the purchase or contract price of all permanent buildings and the fixtures attached to and forming a permanent part of such buildings. This account includes all building improvements. If buildings are acquired by gift, the account reflects their appraised value at the time of acquisition.
Furniture, Fixtures, and Equipment - Tangible property of a more or less permanent nature, other than land, buildings, or improvements thereto, which is useful in carrying on operations. Examples are machinery, tools, furniture and furnishings.
Vehicles – Examples are trucks, cars, and buses.
Infrastructure – Example is sewage treatment plant.
Books – Examples are textbooks and library books.
Construction in Progress - The cost of construction work undertaken but not yet completed.
Organization General Information – (DN)
Building Square Feet – square footage of the building
Lunchroom Percentage – percentage of the meals served for the building
Transportation Percentage – percent of students, in the district, bused for the building
Central Office Square Feet – square footage of the central office
Valid ITC IRN – IRN of the ITC that submits EMIS data to ODE on behalf of this EMIS reporting entity
Please see the ODE EMIS Manual for more information related to the Financial Group DN record.