Manual Cash Upload - City/County
- Jodi Becher
For entities that are not on USAS there are two provisions on the Web-GAAP system to enter the information:
Enter Cash information manually in the Cash Journal Entry option. See Procedures for Manual Cash Entry.
Create an input file off of the entity's accounting system to be uploaded into Web-GAAP. See Input Record Format for Cash Upload.
The procedures outlined below are for Cities and Counties, developed by SSDT on behalf of the Auditor of State.
Procedures for Manual Cash Entry
From the Journal Entry Menu select the 'Cash Journal Entry' option.
Select the Fund you would like to create a Journal Entry for.
Select one of the following for the Cash Journals:
Add Cash Balance
Add Expense
Add Receipt
There are different data requirements for these. See Cash Journal Entry for detailed explanation.
The next screen that appears is for the transaction header. When selecting the transaction type in the drop down box use 'Manual - Cash Transaction'.
When you're done with the transaction header, click SAVE. Below a grid will appear where the details of the transaction are to be entered. Like mentioned above, there are 3 different types of Cash Journal entries.
Please see the City or County Chart of Cash Accounts to assist in converting the entity's data to Function, Object, Receipt and other items. Fund and Department Codes are user-defined.
Input Record Format for Cash Upload
General Record Format
The input records are to be TAB Delimited. The records must conform to the following rules:
Text fields, which contain spaces or lowercase characters, should be surrounded by double quotes ("").
Numeric fields must contain numeric digits, an explicit decimal point (.) and a leading negative sign if applicable. If a sign character is not included in the field, it is assumed positive. Dollar amount values must be in the range (+/-) 9,999,999,999.99. If the last two places are zero value, .00 must be entered.
The records need to be in order: AD (Department Code), AF (Fund Code) and finally CT (Cash Transaction) as shown below. Do not duplicate field names.
Department Code Import Record Format
The department code record is used to import department code information into the Web-GAAP system. The following fields must be provided:
Field Name | Position | Description | Format | Max Size |
FISCAL_YEAR | A | Fiscal Year | YYYY | 4 |
REC_ID | B | Transaction code indicates the type of transaction. For department codes this is "AD" | XX | 2 |
DEPT_CODE | C | Department Code | XXXXX | 5 |
DEPT_DESC | D | Department Code Description | Alphanumeric | 50 |
Fund Import Record Format
The cash journal record is used to import cash activity information into the Web-GAAP system. The following fields must be provided:
Field Name | Position | Description | Format | Max Size |
FISCAL_YEAR | A | Fiscal Year | YYYY | 4 |
REC_ID | B | Indicates the type of transaction. For Fund transactions this is "AF" | XX | 2 |
FUND | E | Fund Code | XXX | 3 |
SCC | F | Special Cost Center | XXXX | 4 |
ACCT_DESC | G | Description of the Account | Alphanumeric | 50 |
BUDGETED | H | Flag denotes whether or not the account is budgeted (Y/N) | X | 1 |
FUND_TYPE | I | Code indicating the type of fund: "CF" = Custodial Fund "CP" = Capital Projects "DS" = Debt Service "EF" = Enterprise Fund "GF" = General Fund "IT" = Investment Trust Fund "P" = Permanent "PE" = Private Purpose Trust "PS" = Pension "SR" = Special Revenue "IS" = Internal Service Fund | XX | 2 |
Cash Import Record Format
The cash journal record is used to import cash activity information into the Web-GAAP system. The following fields must be provided:
Field Name | Position | Description | Format | Max Size |
FISCAL_YEAR | A | Fiscal Year | YYYY | 4 |
REC_ID | B | Indicates the type of transaction For cash transactions this is "CT" | XX | 2 |
TRAN_IND | J | Transaction Indicator, denotes type of entry 1 = Cash Balance and Prior Year Encumbrance 2 = Expense 3 = Receipt | X | 1 |
FUND | E | Fund Code | XXX | 3 |
FUNC | K | Function code when TI = 2 Revenue code when TI = 3 | XXXX | 4 |
OBJ | L | Object code when TI = 2 | XXX | 3 |
SCC | F | Special Cost Center | XXXX | 4 |
DEPT_CODE | C | Department Code, when TI = 2 | XXXXX | 5 |
BEGIN_BAL | M | Cash Balance entry if TI = 1, else enter zero. | Dollar Amount | # |
ORIG_BUDGET | N | Original Budget | Dollar Amount | # |
REVISED_BUDGET | O | Revised Budgeted Amount | Dollar Amount | # |
ACTUAL | P | Actual Amount | Dollar Amount | # |
PRIOR_ENCUMB | Q | Prior Fiscal Year Encumbrances | Dollar Amount | # |
CURRENT_ENCUMB | R | Current Encumbrances | Dollar Amount | # |
EXP_AGNST_ENCUMB | S | Expenditures Against Prior Year Encumbrances | Dollar Amount | # |
# = Numeric data must be entered in the range (+/-) 9,999,999,999.99.
It should be noted Web-GAAP is not designed to support the former budgetary reporting option of offsetting expenditures against prior year encumbrances against actual expenditures given the GASB 34 requirements for including encumbrances that automatically roll forward as part of the original budget and therefore the final budget. To demonstrate legal compliance, the actual amounts of revenues and expenditures reported in the budgetary comparisons should be presented using the same budgetary basis of accounting used to present both the original and the final amended budget.
See City Chart of Cash Accounts or County Chart of Cash Accounts for a further explanation of the above mentioned information.
The field names as listed above must be included at the top of the upload file. Here is a sample Cash Export Header file.