Online Version Year End Closing

Transcription

1 Online Version Year End Closing Orange County Department of Education Business Services June 2, 2011

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3 Year End Closing Table of Contents Year End Closing Schedule Accounting Guidelines Year End Accounting Reports 24 Normal Balances Debit and Credit Concepts (SACS) 26 Legally Restricted Balance Resource Codes 28 Cash in Transit (Cash Collections Awaiting Deposit) 30 Control, Suspense, Error, Interprogram, and Header Accounts 31 Income Statement GL275/GL276 Troubleshooting 34 Interfund Transfer Codes 35 Accruing the 6/25 Mid Month Payroll 36 STRS/PERS Accruals 37 California Department of Education (CDE) Correspondence GASB Special Education Pass Through Fund 62 Indirect Cost Rates Changes to SACS Matrix Tables 78 K 12 SACS Chart of Accounts 79 Accounts Payable Date Reminders 89 Automatic Accruals Invoices Received 91 Manual Accruals No Invoices 115 Accounts Receivable Flow Chart Processes 130 Automatic Accruals 132 Manual Accruals 154 Categorical Programs 160 Payroll Flow Chart Processes A Payroll B Payroll C Payroll 197 Deferred Summer Pay 212 SUI Benefits 220

4 OCDE Item # Closing Date 1 6/2/2011 to 6/30/2011 ORANGE COUNTY DEPARTMENT OF EDUCATION Year-End Closing Schedule Transactions for SD or BS School District Closing Tasks SD Reconcile the General Ledger (Web Inquiry Report GL470a, c) a. Control, suspense, header, and error accounts - GL210 A1-4 b. Intra-Fund for direct and indirect cost - GL210 A5-9 c. Inter-Fund for direct and indirect cost - GL210 B5-9 d. Account codes 9310/ GL210 B2 e. Inter-Fund Transfers - GL210 B1 f. Negative fund balances - GL210 A12 g. Budgetary and financial systems out of balance by Fund - Web Inquiry Report GL085 and GL /6/2011 SD Prepare Transfer Form #1 or journal entries to record any audit adjustments to the fund balance for fiscal year as reported in the audit report under Fund Reconciliation. 3 6/6/2011 SD Verify that pseudo codes are established for newly assigned fund numbers with correct sub-funds. 4 6/6/2011 SD Be certain to assign Revenue and Expense pseudo codes for each resource that is being used for CDE fund numbers. 5 6/9/2011 SD Verify that all pseudo codes have the correct State resource code as verified in State software and as indicated in the SACS Matrix. 6 6/9/2011 SD Establish revenue pseudo codes for A, B, and C Payrolls, Fringe Benefits, Accounts Payable, and Accounts Receivable accruals. (Run Web Inquiry Report GL550) 7 6/10/2011 SD Verify that resources have the correct applied expenditures and revenues per award documents. (Run Web Inquiry Report GL470 reports) 8 6/13/2011 to 6/30/2011 SD Online districts - Clear Holding Accounts with balances to appropriate pseudo codes by using RECURRENT JOURNAL ENTRIES method or regular JE. (Run Web Inquiry Report GL520) Offline districts - Clear Holding Accounts with balances (ex: 3300 to 33XX) by creating a Transfer Form #1. 9 6/15/2011 SD "M" PR Input cut off date for time sheets, deductions, etc. for 6/24/2011 mid-month classified payroll (12M) that will be paid on 6/24/ /17/2011 BS Run the following reports: GL975 to verify active funds, GL976 to verify D/F for G & E, GL973 to verify fund, subfund, and pseudo, and GL950 for object 9111-fair value adjustment to cash. 11 6/17/2011 SD Single Adoption districts must submit budgets to OCDE on or before 7/1/ /17/2011 (Disb.) SD To receive fiscal documents on July 1, 2011, submit a revised list of personnel authorized to pick up checks from the county office of receive checks from couriers. Authorization should cover the period from July 1, 2011 to June 30, /21/2011 SD "A" PR Input cut off date for time sheets, deductions, etc. for 6/30/2010 certificated payroll (12A) that will be paid on 6/30/2010. (No accrual except for retirements that will be reported as a liability.) 14 6/22/2011 (Disb.) SD Offline - Final day to submit commercial vendor payments for fiscal year Disbursements will send a list of items on hold. Please accrue payments not processed by this date. 1 SD=School District BS=OCDE Business Services

5 OCDE Item # Closing Date 15 6/23/2011 (Disb.) ORANGE COUNTY DEPARTMENT OF EDUCATION Year-End Closing Schedule Transactions for SD or BS SD School District Closing Tasks Online - Final day to submit approved commerical vendor payments online for payment in fiscal year Please accrue payments not processed by this date with due date of June 30, Accrued payments will be processed in fiscal year /24/2011 SD Run CDD - GL270. (This report is located under the GL200 reports menu for Indirect Cost Rate Calculation.) Some preliminary rates may be too high or too low. If so, look at your functions and direct costs. 17 6/24/2011 SD Districts should ensure that insurance reserves are at an appropriate limit as recommended. Record the appropriate revenue or submit Interfund transfer with a resolution. (See Actuarial Studies) DR: XXXX-7619 and CR: XXXX /24/2011 BS Call Treasurer and Auditor-Controller's Office to process applicable deposit orders, journal vouchers, tax apportionments, ITM, ERAF, ERAF interest, returned checks, etc. 19 6/24/2011 BS Record annual allocation of "Interest on Tax Money" (ITM) to codes 8660 and 8860 (CCD's) for all school districts. 20 6/24/2011 BS Manually post 12M payroll Earned Salary Advance (ESA) that will be paid on 6/24/2011. DR: (SACS) 9230 (CCD's) CR: Cash 21 6/24/2011 BS Prepare letter to School Districts: Identify your documents in red with FY and FY /24/2011 SD Submit Transfer Form #1 to pay off temporary interfund borrowing loans in each fund (Education Code 42603). Any balances remaining in object codes 9310 and 9610 from closing should be cleared or reversed out. (Run Web Inquiry Report GL210 B2) DR: XXXX-9610 and CR: XXXX /24/2011 SD Submit Transfer Form #1 to set up matching funds for to Deferred Maintenance Fund (1414) per certification designated by the State. Must be done no later than 60 days after certification. Resource Per Education Code Section , a Deferred Maintenance match is not required until DR: and CR: /24/2011 SD Create journal entry for Apprentice Adults. (Applicable to District 64 - Anaheim Union High School District only.) DR: and CR: /27/2011 SD "B" PR Input cut-off date for time sheets and deductions for accrual of June 2011 payroll classified payroll (12B) that will be paid on 7/8/ /28/2011 SD Districts 88 and 90: Deadline to submit approved payment batches/registers to (Disb) 27 6/28/2011 (Disb) Disbursements for payment in fiscal year SD Deadline to submit backup documentation for items on hold for fiscal year , as these items will be released by 6/29/2011. This is also the cut-off date to process check cancellation requests. SD=School District BS=OCDE Business Services 2

6 OCDE Item # Closing Date 28 6/28/2011 3:00pm ORANGE COUNTY DEPARTMENT OF EDUCATION Year-End Closing Schedule Transactions for SD or BS SD School District Closing Tasks Last day to submit all types of Interfund Transfers of cash, income, cost, etc. Do as many as possible to transfer cash. 29 6/29/2011 (Disb) 30 6/29/2011 (Disb) SD SD Note: Treasurer cash account are closed for June on 6/30/2011. Offline - Final day to process commercial vendor payments on hold for the fiscal year Please note that checks on hold without adequate documentation should be voided. Online - Final day to release items with backup documentation. Checks will have a print date of June 30, Please note that items will not be released on June 30, 2011 and items on hold without adequate documentation will remain in H2 status. 31 6/29/2011 SD Districts are to begin using Due From (9310) and Due To (9610) codes when crossing funds with financial transactions during closing to avoid transferring cash, if 6/28/2011 date is missed. Offline SD's use Transfer Form #1. DR: CR: DR: CR: Note: Online and offline districts will need to reverse the 9310/9610 only in the new fiscal year. 32 6/29/2011 SD Online and Offline districts, last day to submit cash deposits. If necessary, please hand deliver the deposits to OCDE by 4:00pm. 33 6/29/2011 SD Post batch file PLL4012A with a posting date of 6/30/2011 for the "12A" Payroll. a-pr 34 6/29/2011 a-fb SD Post batch file PLL3012A with a posting date of 6/30/2011 for the "12A" Fringe Benefits. 35 6/30/2011 SD Online and Offline districts must set up Cash-In-Transit (9140) for all checks not deposited by 6/29/2011 at 3:00 pm and those received by 5pm on 6/30/2011. Online districts create a JE and Offline districts use Transfer Form #1. Please do not cross funds. DR: XX-9140 Cash-In-Transit (SD's), 9125 (CCD's) CR: XX-XXXX Revenue and Expense Codes 36 6/30/2011 a-pr 37 6/30/2011 a-fb 38 6/30/2011 a-fb BS BS BS Note: Actual cash deposit will be made in FY Some Online districts will use automatic reversing JE, if so, FY cash receipts will show a credit to revenue codes, not object code Post payment (PML4512A) for "12A" payroll. (Salaries) Post accrual file (PML3112A) to object 9521 for "12A" STRS, SUI, WCI, ARP/PARS. (Districts 28 & 83 accrue STRS and SUI. Delete all other accrual records before distribution.) Post payment file (PML3512A) for payment of "12A" OASDI & MEDICARE, Fund 01 only. 3 SD=School District BS=OCDE Business Services

7 OCDE Item # Closing Date 39 6/30/2011 a-fb ORANGE COUNTY DEPARTMENT OF EDUCATION Year-End Closing Schedule Transactions for SD or BS SD School District Closing Tasks Setup Interfund receivable (9310) and payable (9610) applicable to OASDI and Medicare for return of cash to General Fund if 6/28/2011 interfund transfer cutoff date was missed. Note: Online and Offline districts will need to reverse the 9310/9610 only in new fiscal year /30/2011 SD School districts are to record Principal Apportionment and Categorical Entitlement Deferrals not received as of June 30, 2011 as accounts receivables on a JE. You could post a reversal entry in the fiscal year to reverse the 92XX object codes. However, OCDE will be posting prior year ( ) revenues to fund level object code Principal Apportionment deferrals are projected to be 100% paid back by the end of September Offline Districts are to record the revenue accruals on the J43A form (Accounts Receivable) Note: Online districts will need to post the reversal batch in new fiscal year Offline districts will need to reverse this entry on a Transfer Form #1 in the new fiscal year /30/2011 SD "C" PR Input cut off date for time sheets and deductions for accrual of June 2011 certificated payroll (12C) that will be paid on 7/8/ /1/2011 SD OCDE will have all June 2011 cash posted by July 5, 2011 at 4:30pm. 43 7/5/2011 SD Online Bi-Tech school districts are to cancel encumbrances and run open encumbrances report. 44 7/5/2011 SD Send a letter to your outside or inside provider of pupil transportation to complete the necessary information on the transportation - Form TRAN by July 20th for your review in order to submit the Stream of Data by the closing date. 45 7/7/2011 SD ROPs, JPAs and school districts are to send documents to each other to reconcile 46 7/7/2011 a-fb SD any open receivables, payables, and so on. Run Web Inquiry Report Utility Interface for 12A Fringe Benefits to associate expenditure pseudo to revenue pseudo in order to create the accrual file, but to exclude OASDI and Medicare. Run GL Utility to create the Accrual Batch File. Run accrual batch (PLL6012A) and verify information. Post accrual batch (PLL6012A) using 6/30/2011 date and answer "YES" to create a reversal batch. 47 7/7/2011 SD Last day to submit financial Transfer Form #1 and budget transfers that will be reflected on the first June ledger. 48 7/7/2011 SD Post batch file (PLL4012B) using 6/30/2011 date for "12B" payroll. b-pr 49 7/7/2011 c-pr SD Post batch file (PLL4012C) using 6/30/2011 date for "12C" payroll. SD=School District BS=OCDE Business Services 4

8 OCDE Item # Closing Date 50 7/7/2011 b-fb 51 7/7/2011 c-fb 52 7/7/2011 b-fb 53 7/7/2011 c-fb 54 7/8/2011 b-pr 55 7/8/2011 c-pr 56 7/8/2011 b-fb 57 7/8/2011 ORANGE COUNTY DEPARTMENT OF EDUCATION Year-End Closing Schedule Transactions for SD or BS SD SD SD SD BS BS BS BS School District Closing Tasks Post Batch File (PLL3012B) using 6/30/2011 posting date to distribute "12B" payroll Fringe Benefits. Post Batch File (PLL3012C) using 6/30/2011 posting date to distribute the "12C" payroll fringe benefits. Both Online and Offline districts are to manually accrue OASDI and Medicare by fund. Both Online and Offline districts are to manually accrue OASDI and Medicare by fund. Post accrual batch file (PML4512B) using a 6/30/2011 posting date to accrue the 12B payroll at the major object level (2000). Post accrual batch file (PML4512C) using a 6/30/2011 posting date to accrue the 12C payroll at the major object level (1000). Post accrual file (PML3112B) using 6/30/2011 dates to distribute PERS, SUI/UIC, WCI, and ARP accrual file. Post accrual file (PML3112C) using 6/30/2011 dates to distribute PERS, SUI/UIC, WCI, and ARP accrual file. c-fb 58 7/8/2011 BS Review OCDE object codes 9263 and 9513 for K-12 accrual balances. (Run Web Inquiry Report GL210 B3 or CDD GL950) 59 7/8/2011 SD After the 12B Payroll, record the PERS reduction to the revenue limit as reflected in the budget. Exclude the PERS reduction from Federal Categorical program salaries. (Run Web Inquiry Report GL210 B4) Certificated and Classified salaries in Funds 01, 11, 12, 13, 25, 67, and 73. DR: XXXX-3800 PERS Reduction transfer to General Fund CR: XXXX-9610 Due to other funds DR: Due from other funds CR: PERS transfer from other funds DR: PERS Reduction expense to General Fund CR: PERS Reduction income to General Fund 60 7/8/2011 SD Reconcile various cash accounts: XXXX-9120 Cash in Bank - record interest and charges XXXX-9130 Revolving Cash - review balance on hand and Cash Clearing XXXX-9132 Revolving Cash Administrators XXXX-9135 Cash with Fiscal Agent - record fees, interest, and other expenses 61 7/8/2011 BS Business Services will begin producing the June Preliminary general ledger reports after 5:00pm. 5 SD=School District BS=OCDE Business Services

9 Item # OCDE Closing Date ORANGE COUNTY DEPARTMENT OF EDUCATION Year-End Closing Schedule Transactions for SD or BS School District Closing Tasks 62 7/8/2011 SD Offline districts to submit Transfer Form #1 to zero out any non-valid balance in each fund for current manual accounts payable (XXXX-9510) and manual accounts receivable XXXX-9205 and 9160 (CCD). Clear A/P: DR: XXXX-9510 A/P and CR: XXXX-XXXX various codes Clear A/R: DR: XXXX-XXXX various codes and CR: XXXX-9205 and 9160 (CCD). Note: Valid balances can be cleared by inserting these amounts on the J-43 or J- 43A form. 63 7/8/2011 SD Submit Transfer Form #1 to reflect correct balance for prepaid expenses, prepaid rent, interest, leases, unused & insurance premiums. DR: XXXX-XXXX Expense Codes CR: XXXX-9330 (9220-CCD) Prepaid Expenses Balance in 9330/9220 should = prepaid amount to be carried over. 64 7/11/2011 b-pr SD Distribute 12B Salaries to Resources: Run Web Inquiry Report utility to interface and create JE batch file (PLL8012B) to associate expenditure pseudos to revenue pseudos. Run GL utility GLUTRIIJ to create the JE Accrual Batch file. Run accrual batch file (PLL8012B) and verify. 65 7/11/2011 c-pr SD Post accrual batch file (PLL8012B) using a posting date of 6/30/2011 and answer yes to create a Reversal Batch. Distribute 12C Salaries to Resources: Run Web Inquiry Report utility to interface and create JE batch file (PLL8012C) to associate expenditure pseudos to revenue pseudos. Run GL utility GLUTRIIJ to create the JE Accrual Batch file. Run the accrual batch file (PLL8012C) and verify. Post accrual batch file (PLL8012C) using a posting date of 6/30/2011 and answer yes to create a Reversal Batch. SD=School District BS=OCDE Business Services 6

10 OCDE Item # Closing Date 66 7/11/2011 b-fb ORANGE COUNTY DEPARTMENT OF EDUCATION Year-End Closing Schedule Transactions for SD or BS SD School District Closing Tasks Distribute "12B" Fringe Benefits to Resources: Run the Web Inquiry Report utility interface for 12B Fringe Benefits to associate expenditure pseudos with revenue pseudos in order to create the JE accrual file, but exclude OASDI, Medicare, and PERS Reduction 3801/ /11/2011 c-fb SD Run GL utility to create the JE Accrual Batch file. Run accrual batch (PLL6012B) and verify. Post accrual batch (PLL6012B) using 6/30/2011 date and answer yes to create a Reversal Batch. Distribute "12C" Fringe Benefits to Resources: Run the Web Inquiry Report utility interface for 12C Fringe Benefits to associate expenditure pseudos with revenue pseudos in order to create the JE accrual file, but exclude OASDI and Medicare. Run GL utility to create the JE Accrual Batch file. Run accrual batch (PLL6012C) and verify information. Post accrual batch (PLL6012C) using 6/30/2011 as the posting date and answer yes to create a Reversal Batch. 68 7/11/2011 BS Establish CDD report GL960. Click to last page to get all districts, must say transfer is complete, then save to Excel. Then daily run GL960B to verify 6/30 cash balances until Final June 30th ledgers are produced. 69 7/11/2011 or earlier SD Submit J-43 Current Liabilities Report (Offline Districts Only) Online districts will create JE accruals in the Bi-Tech system. DR: XXXX-expense codes (Online school districts use pseudo codes) CR: XXXX-9510 A/P or 9521 PR (Online) CR: XXXX-9519 A/P(posted as offset on J43 by OCDE for Offlines) Cost of materials and services "received," but not paid for as of June 30th. Payroll - Subs, Hourly, Mentor, and Summer School teachers working in June, but paid in July/August. 12A STRS - Employer paid contribution and (.0825) for regular (.09328) for reduced workload 10A, 11A, 12A SUI 1.61% (.0161) Quarter ending 6/30/2011, paid on July 10 12B payroll - salaries and wages 12B OASDI Employer (.0620) 12B Medicare (.0145) 12B PARS/ARP 12B PERS Employer Contribution (.10707) 09B, 10B, 11B SUI 1.61% (.0161) Quarter ending 9/30/2011, paid on July 10th. 7 SD=School District BS=OCDE Business Services

11 Item # OCDE Closing Date 70 7/11/2011 or earlier ORANGE COUNTY DEPARTMENT OF EDUCATION Year-End Closing Schedule Transactions for SD or BS SD School District Closing Tasks 12B SUI 1.61% (.0161) Quarter ending 9/30/2011, paid on October 1st for payrolls 12B, 01B, 02B 12C STRS - Employer paid contribution and (.0825) for regular (.09328) for reduced workload 12C OASDI Employer (.0620) 12C Medicare (.0145) 12C ARP with various rates 09C, 10C, 11C SUI 1.61% (.0161) Quarter ending 6/30/2011, paid on July 10th 12C SUI 1.61% (.0161) Quarter ending 9/30/2011, paid on October 1st for payrolls 12C, 01C, 02C WCI accruals are made for all funds Various P2 adjustments. Detail will be provided to districts by OCDE. Online districts: Set up accrual JE, create "reversal batch." Offline districts: OCDE will set up the accrual for you. June interest cost on all funds from County Treasurer. Estimated insurance claims. SDs and JPAs. Insurance premiums due to JPAs. Payments due ROPs (code 7143) Credit 6/25 "M" payroll (code 9360) Retro payrolls, if settlement is by 8/30 Pass through grants in government and agency funds Revolving cash accounts that were not reimbursed Abatement of income. Debit reduces income. Contractor withheld retention. Submit J-43A Current Receivable Report (Offline Districts Only) Online districts will create JE accruals in the Bi-Tech system. DR: XXXX-9169 A/R - CCD (posted as offest on J-43A by OCDE) DR: XXXX-9219 A/R - K-12 SD's (posted as offset on J-43A by OCDE) CR: XXXX-income codes Income earned but not received. Various P2 adjustments. Detail will be provided to districts by OCDE. Online districts: Set up accrual JE, create "reversal batch." Offline districts: OCDE will set up the accrual for you. 4th quarter Lottery income - all funds (Resource 1100 and Object 8560) Prop. 20 Lottery funding for instructional materials (Resouce 6300) (Estimate for accrual comes from OCDE, Laurie Weiss.) June interest income - all funds. Federal and State Grants and Entitlements. Mandated costs only if approved by the State. Pass through grants in government and agency funds Special Education adjustments Reimbursement of SD cost - billed to ROPs in July 2011 SD=School District BS=OCDE Business Services 8

12 Item # OCDE Closing Date ORANGE COUNTY DEPARTMENT OF EDUCATION Year-End Closing Schedule Transactions for SD or BS School District Closing Tasks 71 7/11/2011 SD Submit J-43A1 Abatement of Expenditures (Offline Districts Only) DR: XXXX-9169 A/R - CCD (posted as offset on J-43A1) DR: XXXX-9219 A/R - K-12 SD's (posted as offset on J-43A1) CR: XXXX-expense codes Cafeteria expenses to be reimbursed Do not abate codes 5710, 5750, 7310, and 7350 Other items 72 7/11-7/30 BS Produce June Preliminary general ledger reports for Web Inquiry report queue. 73 7/14-7/30 SD Continue to submit financial and budget transfers after J-43's have been posted and general ledger rerun. 74 7/14-7/30 SD Grants (D) and Entitlements (F): Offline school districts submit financial Transfer Form #1 or automated accrual worksheet for these transactions: deferred income, payables, or receivables for each grant/entitlement. 75 7/14-7/30 SD Grants (D) and Entitlements (F): Online Bi-Tech school districts prepare Grant & Entitlement Accrual Worksheet reports: GL140 - Financial Summary by Resource GL141 - Financial Summary by Cost Center GL246 - Verify Award & Indirect Cost Information GL243 - Automatic calculation of indirect cost charges GL240 - Automatic calculation of accruals. This report can be run for your review and analysis. GL245 - Grant & Entitlement revenue verification report DO NOT CREATE A BATCH FROM ACCRUAL REPORT GL240 UNTIL YOU ARE COMPLETELY DONE. THE BATCH CAN NOT BE POSTED TWICE. CR: XXXX-9650 Deferred Income DR: XXXX-9590 Due To Grantor Governments DR: XXXX-9290 Due From Grantor Governments Offline districts reverse on Transfer Form #1 FY Online districts create reversal batch FY /20/2011 approx BS/PR NEW: OCDE payroll department will make Second Quarter payment for State Unemployment Insurance (SUI) via wire charging object code. 9 SD=School District BS=OCDE Business Services

13 Item # OCDE Closing Date ORANGE COUNTY DEPARTMENT OF EDUCATION Year-End Closing Schedule Transactions for SD or BS School District Closing Tasks 77 7/20/2011 SD Per Procedure 465 of the California School Accounting Manual, there is no recognition of either the current or the long-term portions of the liability for compensated absences. This means that amounts to be paid in FY should not be recognized as a liability. Only the amount actually due and payable as of the end of fiscal year For example, relevant events that occured, such as employee resignations and retirements. DR: XXXX-salary object code CR: XXXX-9570 Other Current Liabilities Offline districts reverse on Transfer Form #1 FY Online districts create a reversal batch FY The unmatured portion or amount that has not yet come due for payment is to be recognized as long-term debt in the government-wide statement of net assets under GASB /20/2011 SD Community Colleges and Greater Anaheim SELPA submit a blanket resolution to OCDE authorizing budget transfers between reserves and expenditures to cover negative balances. (Education Code Sections and 85201) (SDs: 88, 90, 92, 96, and 51) 79 7/20/2011 SD Districts to submit Transfer Form #1 to zero out any balance in each fund for Control, Suspense, Error, and Header accounts. (Run Web Inquiry Report GL210 A1, A2, A3, and A4) 80 7/20/2011 SD IBNR: Establish insurance liability for Health and Welfare, WCI, Property & Liability and other self insurance claims incurred but not reported (IBNR). Use Transfer Form #1 and actuarial firm for assistance. Fund balance must cover the liability. DR: XXXX-3401 (Certificated) DR: XXXX-3402 (Classified) CR: XXXX-9516 Insurance liability or reserve (IBNR) 81 7/20/2011 SD Adjust general ledger stores code (9320/9321) to equal value of stores physical inventory. Use Transfer Form #1. (Run Web Inquiry Report GL210 A21) DR: or CR: XXX DR: or CR: /9321 DR: or CR: /20/2011 SD Districts are to accrue State Unemployment Insurance (SUI) 35XX by fund and resource. Use the Web Inquiry Report utility to create the accrual file. SD=School District BS=OCDE Business Services 10

14 Item # OCDE Closing Date ORANGE COUNTY DEPARTMENT OF EDUCATION Year-End Closing Schedule Transactions for SD or BS School District Closing Tasks 83 7/20/2011 SD "DISTRIBUTE STATE UNEMPLOYMENT INSURANCE ACCRUAL (9521) TO RESOURCES." SD to run Web Inquiry Report Utility Interface for Payroll (PY3012B_MULTI) Payable to associated expenditure pseudo in order to create the accrual file. Note: This utility starts with payrolls 09B, 09C, 10A, 10B, 10C, 11A, 11B, 11C. The 12A Payroll was already accrued. (A1) SD Entry: Run GL Utility GLUTRIIJ to create the ACCRUAL batch file. (A2) SD Entry: Run accrual batch proof (PLL60SUI) and verify information. (A3) SD Entry: Post Accrual Batch (PLL60SUI) with 6/30/2011 posting date and answer yes to create a reversal batch. DR: Fund-all & 35XX SUI accrual holding account CR: Revenue/BS Pseudo & 9521 for each resource 84 7/20/2011 SD Districts are to accrue Deferred Summer Pay (9550), by fund and resource. Use the Web Inquiry Report utility to create the accrual file. *This utility cannot be run until after the "C" payroll has been processed and IT has loaded the information. 85 7/20/2011 SD "DISTRIBUTE DEFERRED SUMMER PAY ACCRUAL (9550) TO RESOURCES." Note: If GL object code 9550 is not equal to the Deferred Summer pay Report, then find the error and correct the problem. If the error cannot be found, then adjust object code 9550 to the Deferred Report. SD to run Web Inquiry Report Utility Interface for Deferred Summer Pay to associate expenditure pseudos in order to create accrual file. (LL ledger number) (A1) SD Entry: Run GL Utility GLUTRIIJ to create the accrual batch file. (A2) SD Entry: Run accrual batch proof (PLL90DSP) and verify information. (A3) SD Entry: Post accrual batch (PLL90DSP) with 6/30/2011 posting date and answer yes to create a reversal batch. DR: Fund - all & 9550 Deferred Summer Pay Accrual - holding account CR: Revenue/BS Pseudo & 9550 for each resource *Cannot run before the 12C Payroll is processed. 86 7/22/2011 SD Verify that Intra-Fund transfer codes are offset or have a zero balance by each individual Sub-Fund. Object Ranges Direct Costs (GL210 A5) Indirect Costs (GL210 A6) 7370 Direct Support Costs (GL210 A7) 11 SD=School District BS=OCDE Business Services

15 Item # OCDE Closing Date ORANGE COUNTY DEPARTMENT OF EDUCATION Year-End Closing Schedule Transactions for SD or BS School District Closing Tasks 87 7/22/2011 SD Verify that Intra-Fund transfer codes are offset or have a zero balance by each Sub- Fund and Function. Object Ranges (GL210 A8) 7370 (GL210 A9) 88 7/22/2011 SD Verify that Inter-Fund transfer codes are offset or have a zero balance by each individual Sub-Fund. Object Ranges Direct Costs (GL210 B5) Indirect Costs (GL210 B6) 7380 Direct Support Costs (GL210 B7) 89 7/22/2011 SD Verify that Inter-Fund transfer codes are offset or have a zero balance by each Sub- Fund and Function. Object Ranges Indirect Costs (GL210 B8) 7380 Direct Support Costs (GL210 B9) 90 7/25/2011 SD Adjust each funds Working Capital budgetary codes 9711, 9712, 9713 to match the actual amounts in codes 9130, 9320, and (Use the Budget Transfer Form) Increase or Decrease: XXXX-9711 Reserve for Revolving Cash Increase or Decrease: XXXX-9770 Reserve for Economic Uncertainties Increase or Decrease: XXXX-9712 Reserve for Stores Increase or Decrease: XXXX-9770 Reserve for Economic Uncertainties Increase or Decrease: XXXX-9713 Reserve for Prepaid Expenses Increase or Decrease: XXXX-9770 Reserve for Economic Uncertainties (Run Web Inquiry Report GL210 A21) 91 7/25/2011 SD Run CDE edit software, Technical Review Check List, to verify your current budget data by using reporting period identifier BS1 for single adoption districts and BD1 for dual adoption districts and correct any open edit items. 92 7/25/2011 SD Run CDE edit software, Technical Review Check List, to verify "Stream of Unaudited Actuals" by using reporting period identifier "A" for single adoption districts and BD1 for dual adoption districts and correct any open edit items. SD=School District BS=OCDE Business Services 12

16 Item # OCDE Closing Date ORANGE COUNTY DEPARTMENT OF EDUCATION Year-End Closing Schedule Transactions for SD or BS 93 7/25/2011 SD Adjust Budget Reserves - Examples: School District Closing Tasks Decrease: Unappropriated Increase: Reserve Other - For COP's Debt Service Decrease: Unappropriated Increase: Legally Restricted - Proceeds from sale of site Decrease: Unappropriated Increase: Legally Restricted - Public disclosure on H&W and WCI 94 7/25/2011 SD Verify that the total for all resource fund balances within a fund are equal to the total fund balance. (Run Web Inquiry Report GL140 and GL141) 95 7/26/2011 SD Verify that ROPs funds balance meets Education Code Section 52321c(1) in retaining a reserve requirement equal to a maximum of 15% of Total Expenditures + Transfers Out + Other Uses. Any excess must be set aside by the Board and reserved for capital outlay or equipment replacement. 96 7/26/2011 SD Verify that that total of all Interfund receivables in 9310 equal Interfund payables in 9610 between fund for FY (Run Web Inquiry Report GL210 B2) 97 7/26/2011 SD Applicable districts verify that revenue limit transfer codes for districts are as follows: Revenue Limit Transfer - Current Year Revenue Limit Transfer - Prior Year Exclude PERS reduction transfer (8092) and property taxes (8097). (Run Web Inquiry Report GL210 B10) FUND OBJ RESR DESCRIPTION Revenue Limit Transfer Continuation Education Transfer Juvenile Court (County Community Schools) Juvenile Court (Education Code Section ) County Community Schools (OCDE) Community Day Schools Other Restricted RL Sources Child Nutrition Programs ROC/P Apprentice Hours Transfer Adult Education Special Education Transfer Var. All Other Transfers Apprentice Transfer Etc. 98 7/26/2011 SD Verify that the total of all Interfund transfer codes will offset for all funds for fiscal year (Run Web Inquiry Report GL210 B1) Transfer Out Codes: Transfer In Codes: SD=School District BS=OCDE Business Services

17 Item # OCDE Closing Date ORANGE COUNTY DEPARTMENT OF EDUCATION Year-End Closing Schedule Transactions for SD or BS School District Closing Tasks 99 7/26/2011 SD Verify that each fund balance is positive and not in a deficit condition. (Run Web Inquiry Report GL210 A12) 100 7/26/2011 SD Verify that the Financial and Budget systems are not out of balance. (Run Web Inquiry Report GL290) You can also run the file listing for exceptions only on batch proofs. If you use the annual budget screen, these entries are not logged and an error could occur during input causing an out of balance condition /27/2011 SD Record financial contributions from unrestricted resources to restricted resources for additional funding or encroachment, such as, special education, transportation, GATE, instructional materials, categorical programs, and negative restrictive balances. NOTE: 8980 must net to zero by fund at year-end. FUND RESR OBJ From: XXXX Unrestricted Resource Program To: XXXX Restricted Resource Program 102 7/27/2011 SD Record financial contributions from restricted resources to restricted programs or unrestricted resources for the annual allocation - Categorical Growth & COLA per ADA. NOTE: Object 8990 must net to zero by fund at year-end. FUND RESR OBJ From: XXXX Restricted Resource Program To: XXXX Restricted Resource Program 103 7/27/2011 SD Districts will be required to have zero errors on the State software for expenditure function and object codes. This information will be needed when preparing the Government-Wide statement of activities. Bi-Tech districts can run in-house reports to compare income statement expenditures by function and object. First, clear all holding accounts, then run the GL275 and GL276 reports /27/2011 SD Prepare budget transfer to record ending financial balance in restricted resources, categorical entitlement, etc., to legally restricted reserves. This is an optional transaction. From: XXXX-9790 Unappropriated Amount To: XXXX-9740 Legally Restricted Balances 105 7/27/2011 SD Verify that Actuals in Holding Pseudo Analysis have been transferred from Pseudo XX to the appropriate Pseudo/Resource, except the ones designated as valid. (Run Web Inquiry Report GL520) 106 7/27/2011 SD Do not clear holding accounts designated as "OCDE Only." This refers to object codes: 9115, 9263, 9342, and (Run Web Inquiry Report GL210 B3) SD=School District BS=OCDE Business Services 14

18 Item # OCDE Closing Date ORANGE COUNTY DEPARTMENT OF EDUCATION Year-End Closing Schedule Transactions for SD or BS School District Closing Tasks 107 7/27/2011 SD GASB 31: The County Treasurer will be providing a fair market value factor to assist districts in determining the realized or unrealized gains or losses on your investments. If the County Treasurer determines that there is a material adjustment in the gain or loss of investments, districts are to record the following entries in the general ledger. DR: or CR: XXXX-9111 Fair Value Adjustment to Cash in County Treasury DR: or CR: XXXX-8662 Gains or Losses on investments Use the financial journal entry screen. DR: or CR: XXXX-9775 Designated for Gains or Losses on investments DR: or CR: XXXX-8662 Gains or Losses on investments Use the budget adjustment screen. NOTE: This entry would be made on 6/30/2011 for Online districts create a reversal batch to posted in July Offline districts create a manual journal entry to reverse this amount /27/2011 SD Per GASB 34, districts are to record accounting transactions for Proprietary Fund 67 and Fiduciary Funds 71 and /29/2011 SD Verify the budget changes posted after June 30, 2011 for have not been posted incorrectly to /29/2011 SD The last day to submit financial documents for adjustments, transfers, and indirect cost transactions /29/2011 SD Verify that budget and financial data is correct in the general ledger. (Run Web Inquiry Report GL080 Budget Balancing, Web Inquiry Report GL220 Balance Sheet, Web Inquiry Report GL275 Income Statement, Web Inquiry Report GL290 Trial Balance.) 112 7/29/2011 SD Verify that Financial balances equal Budget balances for after audit adjustments and restatements were posted during in the following codes: Fin. Code = Budget Code Beginning Fund Balance Audit Adjustments Audit Restatements (Run Web Inquiry Report GL210 A23) 113 7/29/2011 SD Review Fixed Assets and Long-Term Debt to be reported in Proprietary Insurance Fund 67 and Non-Expendable Trust Funds. 15 SD=School District BS=OCDE Business Services

19 Item # OCDE Closing Date ORANGE COUNTY DEPARTMENT OF EDUCATION Year-End Closing Schedule Transactions for SD or BS School District Closing Tasks 114 7/29/2011 SD Complete the following information required for the CDE downloaded Annual Pupil Transportation Report (Form TRAN). The J-141 and J-141S have been combined into one TRAN Form. Transfer the cost of miles for Out of State, Community Recreation, and Other Miles from Resources 7230 and Transfer cost of Other Miles for special projects should be transferred out of Resources 7230 and The DAYS, W/CW-1, ROC/P, and JPA forms have been eliminated. Lines for reporting certificated salaries and benefits have been eliminated. Accounting data for the TRAN Form will be extracted from the general ledger, Resources 7230 and /29/2011 SD Fund 01 - Routine Restricted Major Maintenance Contribution (8150) Education Code Section (2)(A) An annual contribution from unrestricted resource 0000 for ongoing Routine Restricted Major Maintenance is required. The contribution should be a minimum amount equal to or greater than 3% of Adopted Budget total general fund expenditures including other financing uses. Please note that Flexibility has been granted to allow districts the choice to reduce the RRM contribution from 3% to 1% beginning in and ending in Annual deposits in excess of 2 1/2 percent of the school district general fund budget may count towards the amount of funds required to be contributed by a school district in order to receive apportionments fromthe State School Deferred Maintenance Fund pursuant to Section to the extent that those funds are used for purposes that qualify for funding under that section. The contribution may also be provided in lieu of meeting the ongoing maintenance requirements pursuant to Section to the extent the funds are used for purposes established in that section. DR: Unrestricted Contributions CR: Restricted Contributions 116 7/29/2011 SD Fund 14 - Deferred Maintenance Contribution (6205) (Education Code Section 17584) Please note that Flexibility has been granted that gives districts the option to choose whether or not to make a Deferred Maintenance match from through A match is not required during those fiscal years /29/2011 SD At year-end, districts are to verify their general ledger to determine if each Resource within a Fund has a positive fund balance (EFB) prior to closing. Run report GL210 A30 for this analysis. This report will only show negative resource balances. SD=School District BS=OCDE Business Services 16

20 Item # OCDE Closing Date ORANGE COUNTY DEPARTMENT OF EDUCATION Year-End Closing Schedule Transactions for SD or BS School District Closing Tasks 118 7/29/2011 SD At year-end, districts are to verify their general ledger object code balances "within a fund." SACS object codes are to have a positive balance at June 30th. If a negative balance is in these codes, this amount is to be transferred to another account code on a journal entry. (Run Web Inquiry Report-GL210 A31). Show only negative codes /29/2011 SD At year-end, districts are to verify their general ledger REVENUE object codes within the object range for each RESOURCE "Within a Fund." Object codes are to have a positive balance at June 30th. If a negative balance exists in these codes, this amount is to be transferred to another account code on a journal entry. (Run Web Inquiry Report-GL210 A32) Show only negative codes. (Please note that negative ERAF in object code 8045 is allowable.) 120 7/29/2011 SD At year-end, districts are to verify their general ledger EXPENDITURE object codes within the object range for each FUNCTION "Within a Fund." Object codes are to have a positive balance at June 30th. If a negative balance exists in these codes, this amount is to be transferred to another account code on a journal entry. (Run Web Inquiry Report-GL210 A33) Show only negative codes /29/2011 SD Last day to submit final budget transfers to clear negative balances by major object code in each fund as indicated on Web Inquiry Report 301-R7 for Offline districts that were caused by J-43 accruals and other reasons /29/2011 SD Verify all balances on the ledger for Major Object code ranges are positive. (Run Web Inquiry Report-GL210 A22) 123 7/29/2011 SD Complete input information required for the CDE downloaded Program Cost Report (PCR) & Indirect Cost Report (ICR), such as full time equivalents (FTEs) and classroom unity (CUs) by goal /29/2011 BS Verify the following reports before final GL470a report is produced by Business Services for FY (Run various Web Inquiry Report & CDD reports.) a. Cash accounts (XXXX-9110) in all funds CDD - GL950 b. Suspense accounts (XX-99XX) Web Inquiry Report - GL210 A4 c. Negative budget balances in all funds Web Inquiry Report - GL210 A8 d. Beginning balances Web Inquiry Report - GL SD=School District BS=OCDE Business Services

21 Item # OCDE Closing Date ORANGE COUNTY DEPARTMENT OF EDUCATION Year-End Closing Schedule Transactions for SD or BS School District Closing Tasks 125 7/29/2011 SD During the closing and rollover of 6/30/2011 financial balances to fiscal year , there are a number of problems that are occuring: 1. Verify Pseudo codes with ending dates of 6/30/2011. A financial balance must net to zero; otherwise, no financial data can be rolled over. 2. Verify association codes with Pseudo codes that have a rollover balance is valid; otherwise, if not, rollover will be blocked. 3. Verify Pseudo codes for 9000 objects must have a valid type - AS, LI, and FB. If not, the GL290 report will be out of balance. 4. Verify that all object codes for a closed fund have a Zero balance. The fund balance for a closed fund must be zero. 5. Verify budget entries are not recorded in the Asset, Liability, and Fund Balance Financial Codes. (Run Web Inquiry Report-GL290) Note: The budget column will only reflect the "LOGGED" budget entries /29/2011 SD Agency Funds 76-95: Review these funds in the California School Accounting Manual under the funds section. These State Fund numbers (not sub-funds) are not reportable to the State (CDE) at year-end. Fund 95 (Student Body) is required to be reported in the audited financial statements to meet GAAP reporting requirements /29/2011 SD Account Groups 96-99: These Accounts Groups are in the CDE Accounting Software under (1) Form ASSET and (2) Form DEBT. A. General Fixed Asset Account Group is not required to be reported to CDE. B. General Long-Term Debt Account Group is reported under GASB /1/2011 BS "FINAL GENERAL LEDGER REPORTS" Business Services will begin producing final General Ledger and supporting reports. SD=School District BS=OCDE Business Services 18

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23 Item # OCDE Closing Date ORANGE COUNTY DEPARTMENT OF EDUCATION Year- End Closing Schedule Transactions for SD or BS School District Closing Tasks 129 7/1/2011 BS Place LOCK date of 7/1/2011 on B1 budget file for Single Adoption SD's. (Run GL085, if out of balance do not LOCK; then, notify districts.) 130 7/1/2011 BS Hold all dual adoption districts budget adjustments/transfers until all funds are adopted. (This does not apply to Single Adoption school districts that adopt their budgets on July 1st.) 131 7/1/2011 SD Offline - First day to process checks. (Disb.) 132 7/1/2011 (Disb.) SD Online - First day to process vendor payments and also release prior year payments on H2 status with adequate backup. Checks will be printed on July 5, 2011 and delivered on July 6, /1/2011 SD Online and Offline districts submit receipt and abatement listing for checks received, but not deposited by 6/30/2011. Note: Cash in transit JE or Transfer Form #1 should have been done in to reflect this revenue. Deposits should reflect cash in transit that should have a zero balance by the end of July. DR: XXXX-9110 (system generated upon distribution of batch file) CR: XXXX K-12 CR: XXXX-9125 CCD 134 7/1/2011 SD Submit Transfer Form #1 to reverse Earned Salary Advance (ESA) entry made on J-43 for Offline districts and by JE for Online districts. DR: XXXX-9360 Earned Salary Advance, 9230 (CCD's) CR: XXXX-9521 Payroll Accounts Payable-Manual (Online districts) CR: XXXX-9510 Accounts Payable-Manual (Offline districts) 135 7/1-8/15 BS School districts (08, 12, 28, 75, and all Charter Schools) with automatic accounts receivable reversed, OCDE will post cash received to income codes, including districts that send in letters specifying pseudo/revenue. School districts without automatic accounts receivable reversals will have their cash received transactions posted to object code 9205 (K-12) and 9160 (CCD's) during the period July 1 to August 12, 2011 as follows: Federal allocations Lottery income - 4th Quarter Interest income for June State allocations Deferred maintenance accrued Unrecorded direct deposits Other types of revenue 136 7/1-8/31 BS INPUT and FREEZE Single Adoption district (B1) budgets and verify all funds as approved by OCDE for (Run Web Inquiry Report - GL085) SD=School District BS=OCDE Business Services 20

24 OCDE Item # Closing Date 137 7/8/2011 a-fb ORANGE COUNTY DEPARTMENT OF EDUCATION Year- End Closing Schedule Transactions for SD or BS BS School District Closing Tasks Post STRS 12A document created by IT to make a payment for "12A" STRS fringe benefits /8/2011 a-fb 139 7/8/2011 b-pr 140 7/8/2011 b-pr 141 7/8/2011 b-fb 142 7/8/2011 c-pr 143 7/8/2011 c-fb 144 7/8/2011 b-pr 145 7/8/2011 b-fb 146 7/8/2011 c-pr 147 7/8/2011 c-fb 148 7/11/2011 a-fb SD BS BS BS BS BS SD SD SD SD SD Note: Post Online to code 9521, Offline to code 9510 and Charter Schools to code Reverse STRS accruals charged to all funds, but recorded by OCDE under Fund M/12B OASDI/Medicare worksheet, post to 9521 for Online, 9510 for Offline, post to 3300 for Charter Schools only. Post payment file (PML4712B) for "12B" salaries. Post payment file (PML3712B) for "12B" OASDI and Medicare. Post payment file (PML4712C) for "12C" salaries. Post payment file (PML3712C) for "12C" OASDI and Medicare. Post reversal batch file (PLL8012B) using posting date of 7/8/2011 for each resource created for "12B" payroll. SD (PLL8112B) Post reversal batch file (PLL6012B) using posting date of 7/8/2011 for each resource created for "12B" Fringe Benefits. SD (PLL6112B) Post reversal batch file (PLL8012C) using posting date of 7/8/2011 for each resource created for "12C" payroll. SD (PLL8112C) Post reversal batch file (PLL6012C) using posting date of 7/8/2011 for each resource created for "12C" payroll. SD (PLL6112C) Reverse Interfund receivables (9310) and payables (9610) set up for OASDI and Medicare. DR: Fund-ALL & 9610 Due to Other Funds (holding account) CR: Fund-01 & 9310 Due from Other Funds (holding account) 149 7/11/2011 a-fb SD Post reversal batch file (PLL6012A) using posting date of 7/11/2011 for each resource created for "12A" fringe benefits. SD (PLL6112A) 150 7/12/2011 BS Post Online and Offline P-2 adjustments. This entry will also zero out objects 9263 (receivable from State) and 9513 (payable to State) that were set up at P /12/2011 b-fb 152 7/12/2011 b-fb 153 7/15/2011 b-fb 154 7/15/2011 c-fb 155 7/15/2011 c-fb BS SD SD SD SD Post PERS 12B document created by IT to make a payment for "12B" PERS fringe benefit. Note: Post Online to code 9521, Offline to code 9510, and Charter Schools to Reverse PERS accruals charged to all funds, but recorded by OCDE under Fund 01. Reverse OASDI and Medicare accruals charged to all funds, but recorded by OCDE under Fund 01. Reverse STRS accruals charged to all funds, but recorded by OCDE under Fund 01. Reverse OASDI and Medicare accruals charged to all funds, but recorded by OCDE under Fund SD=School District BS=OCDE Business Services

25 Item # OCDE Closing Date ORANGE COUNTY DEPARTMENT OF EDUCATION Year- End Closing Schedule Transactions for SD or BS School District Closing Tasks 156 7/19/1911 SD Online districts: Post reversal batch for SUI accrual by resource. File (PLL60SUI). DR: Revenue/BS Pseudo and 9521 for each resource CR: Fund-all and 35XX SUI Payroll Accrual (holding account) REF: SD use Batch File (PLL60SUI) 157 7/19/1911 SD Online districts: Post Reversal Batch for Deferred Summer Pay accrual by resource. File (PLL90DSP) 158 7/20/2011 c-fb 159 7/22/2011 a-fb 160 7/22/2011 b-fb 161 7/22/2011 c-fb 162 7/29/2011 b-fb BS SD SD SD BS DR: Revenue/BS Pseudo and 9550 for each resource CR: Fund-all & 9550 Payroll Accrual (holding account) REF: SD use Batch File PLL91DSP Post the STRS AJ12A document created by IT to make a payment for "12C" STRS fringe benefit and "12A" adjustments. Note: Post Online to code 9521, Offline to code 9510, and Charter Schools to code Issue payments to proper agencies to clear WCI and PARS. Issue payments to proper agencies to clear WCI and PARS. Issue payments to proper agencies to clear WCI and PARS. Post the PERSAJ 12B document created by IT to make a payment for "12B" PERS Fringe Benefit. Note: Post Online to code 9521, Offline to code 9510, and Charter Schools to code /5/2011 BS Produce July 2011 month-end general ledger reports for all districts after 5:00pm /15/2011 BS Establish and rollover net beginning balances on BT system for Online and Offline districts. a. Complete this step before August Interim or Final for cash code b. Verify account code XX-9791 in FY equals fund balances at June 30, (Run CDD GL950) c. Verify district cash (9110) at June 30, (Run CDD GL960B) 165 8/15/2011 SD Online districts - create Financial JE to transfer the financial ending fund balance, object code 9791, from the holding account to unrestricted resource and various restricted resources. It is important to note that this distribution be posted on July 1st of each fiscal year. If not, calculating federal interest earned will be very difficult /19/2011 SD Reverse current liability for vacation and compensated absences recorded. DR: XXXX-9570 Other Current Liabilities CR: XXXX-Salary Codes SD=School District BS=OCDE Business Services 22

26 Item # OCDE Closing Date ORANGE COUNTY DEPARTMENT OF EDUCATION Year- End Closing Schedule Transactions for SD or BS School District Closing Tasks 167 8/19/2011 SD Submit board approvals to establish a new fund or close an old fund that will be effective with the adopted budget and for a financial Interfund transfer, if appropriate /22/2011 SD Online districts Budget the June 30th year end financial balance in code 9791 for categorical programs (Entitlements) to reserve and expenditures codes when preparing next year's budget. DR: XXXX-9799 Beginning Fund Balance CR: XXXX-9770 Reserve Economic Uncertainty CR: XXXX-9780 Reserve Other Designations CR: XXXX-9790 Unappropriated CR: XXXX-1XXX-7XXX Expenditure Codes 169 8/22/2011 SD Submit Transfer Form #1 to reverse temporary Interfund transfers in each fund that were initiated during fiscal closing to maintain 6/30/2011 cash balances at the Treasurer's office. DR: XXXX-9610 CR: XXXX /26/2011 SD Online districts post reversal batch created for the Gain and Loss on Investments, Offline districts use Transfer Form #1. DR or CR: XXXX-9111 Fair Value Adjustment to Cash in Treasurer DR or CR: XXXX-8662 Gains or Losses on Investments Use the financial journal entry screen. DR or CR: XXXX-9775 Designated for Gains or Losses on Investments DR or CR: XXXX-8662 Gains or Losses on investments Use the budget adjustment screen /29/2011 SD Review payroll charges for June accruals. If payroll accruals have been cleared, then use regular payroll codes on time sheets /1/2011 SD Single Adoption Districts: Adjust current budget for the difference between Estimated Actuals fund balance and Unaudited Actuals fund balance for each fund /15-10/27 BS INPUT and FREEZE Dual Adoption districts (B2) budgets and verify all funds as approved by OCDE for (Run Web Inquiry Report GL085) 174 9/30/2011 BS Verify object codes 9263 and 9513 have a zero balance after receiving the final deferral payment in September 2011 for Principal Apportionment funding. (Run CDD GL950) 23 SD=School District BS=OCDE Business Services

27 OCDE WEB INQUIRY YEAR END ACCOUNTING REPORTS GL210 Audit Reconciliation Report GL210 A1 Control Accounts GL210 A2 Header Accounts GL210 A3 Error Accounts GL210 A4 Suspense Accounts GL210 A5 Intra fund Transfer of Direct Cost: by Sub Fund GL210 A6 Intra fund Transfer of Direct Cost: by Sub Fund GL210 A7 Intra fund Transfer of Direct Support Cost: 7370 by Sub Fund GL210 A8 Intra fund Transfer of Indirect Cost: by Function GL210 A9 Intra fund Transfer of Direct Support Cost: 7370 by Function GL210 A10 Unrestricted & Restricted Contributions: 8980, 8990, 8997, 8998 GL210 A11 No Contribution to State Lottery Resources: 1100, 6300 GL210 A12 Ending Fund Balance Negative Condition GL210 A21 Stores, Prepaid, Revolving Cash GL210 A22 Major Object Code Overdrafts GL210 A23 Beginning Fund Balances Audit Adjustments (9791, 9799, etc.) GL210 A30 Ending Fund Balance: Negative by Fund, by Resource GL210 A31 Object Codes: by Fund GL210 A32 Revenue Codes: Negative: by Fund, by Resource GL210 A33 Expenditure Codes: Negative: by Fund, by Resource GL210 B1 Inter fund Cash Transfers TI & TO ( & ) GL210 B2 Inter fund Due From (9310) and Due To (9610) GL210 B3 Inter fund Due From (9263) and Due To (9513) GL210 B4 Inter fund PERS Reduction (8092 & 3801/3802) GL210 B5 Inter fund Transfer of Direct Cost ( ) Sub Fund GL210 B6 Inter fund Transfer of Indirect Cost ( ) Zero by Sub Fund GL210 B7 Inter fund Transfer of Direct Support Cost 7380 by Sub Fund GL210 B8 Inter fund Transfer of Indirect Cost ( ) by Function GL210 B9 Inter fund Transfer of Direct Support Cost 7380 by Function GL210 B10 Inter fund Revenue Limit Transfers SACS (8091) 24

28 Other General Ledger Year End Reports Budget Reports GL080 Budget Resource Balance (Summary) GL085 Budget Balance (Summary of Budget Files B1, B2, CB, and AB) Financial Summaries GL140 Financial Summary by Resource GL141 Financial Summary by Cost Center and Resource GL142 Summary of PR Transactions by Resource GL143 Summary of PR Transactions by Cost Center/Resource GL144 Summary of Tier 3 Other State Categorical Programs GL150 Fund Balance Summary OCDE Financial Accounting Statements GL220 Balance Sheet GL240 Grant and Entitlement Accrual Worksheet GL243 Automatic Calculation of Indirect Cost Charges to G & E GL245 Grant and Entitlement Verification Report GL246 Verify Award, Indirect Cost Information and Revenues GL270 Indirect Cost Rate GL275 Income Statement by Object GL276 Income Statement by Object and Function GL290 Trial Balance Financial Detail Reports GL470a Object Code (Summary) GL470c Object Code/Pseudo (Detail) Pseudo Reports GL520 Holding Pseudo Analysis GL550 Revenue Pseudo in Old Key 25

29 ORANGE COUNTY DEPARTMENT OF EDUCATION Division of Business Services ACCOUNTING and BUDGET GUIDELINES SUBJECT: NORMAL BALANCES DEBIT AND CREDIT CONCEPT (SACS) In most accounting systems today the information in a general ledger is best communicated to any users through the use of specifically defined terminology, such as debits and credits. The following is a description and an explanation of those terms as used in LEA s Financial and Budget systems. CHART OF ACCOUNTS BUDGET SYSTEM INCREASES DECREASES 1. Expenditure Accounts Credit Debit 2. Revenue/Income Accounts Debit Credit 3. Current Asset Accounts None None 4. Fixed Asset Accounts None None 5. Current Liability Accounts None None 6. Long Term Liability Accounts None None 7. Fund Balance, Reserved Credit Debit 8. Fund Balance, Unreserved Credit Debit Appropriated Audit Adjustments Debit Credit Appropriated Other Restatements Debit Credit Appropriated Beginning Fund Balance Debit Credit 9. Non operating accounts Financial None None 10. Other Debits Financial None None 11. Other Credits Financial None None 26

30 COMPARISON OF DEBITS AND CREDITS IN BOTH SYSTEMS FOR (SACS): CHART OF ACCOUNTS BUDGET SYSTEM FINANCIAL SYSTEM INCREASE DECREASE INCREASE DECREASE 1. Expenditure ( ) Credit Debit Debit Credit 2. Revenue/Income ( ) Debit Credit Credit Debit 3. Current Assets ( ) None None Debit Credit 4. Fixed Assets ( ) None None Debit Credit 5. Current Liability ( ) None None Credit Debit 6. Long Term Liability ( )* None None Credit Debit 7. Fund Balance Reserved ( ) Credit Debit None None 8. Fund Balance Unreserved ( ) ( ) Budget Credit Debit None None ( ) Financial None None Credit Debit ( ) Budget Debit Credit None None 9. Non operating Accounts ( ) None None Debit Credit *These codes are not used in Governmental Funds. 27

31 ORANGE COUNTY DEPARTMENT OF EDUCATION RESTRICTED RESOURCES and LEGALLY RESTRICTED BALANCES The table below displays all valid SACS combinations for restricted resources codes and object code Please note that new resource codes are indicated with italics and deleted resources have strikethroughs. Resource Resource Name Object 9740 Legally Restricted Balance 2200 Continuation Education (Education Code sections and 48438) D Juvenile Court/County Community Schools -C Juvenile Court (Education Code Section ) -C County Community Schools (Education Code sections ) -C Community Day Schools DC Other Restricted Revenue Limit Sources DC ARRA: State Fiscal Stabilization Fund DCJ 3411 Department of Rehab: Bridges to Youth Self-Sufficiency DC Other ARRA Programs DCJ 5310 Child Nutrition: School Programs (e.g., School Lunch, School Breakfast, Milk, DCJ Pregnant & Lactating Students) 5320 Child Nutrition: Child Care Food Program (CCFP) Claims-Centers and Family DC- Day Care Homes (Meal Reimbursements) 5330 Child Nutrition: Summer Food Service Program Operations DCJ 5335 Child Nutrition: Summer Food Service Sponsor Administration DCJ 5340 Child Nutrition: CCFP Cash in Lieu of Commodities DC Child Nutrition: CCFP Family Day Care Sponsor Admin DC Child Nutrition: CCFP Startup DC Medi-Cal Billing Option DCJ 5650 FEMA Public Assistance Funds DC Other Federal DCJ 6015 Adults in Correctional Facilities DC Child Development: Center-Based Reserve Account DCJ 6131 Child Development: Resource & Referral Reserve Account DCJ 6132 Child Development: Alternative Payment Reserve Account DC Child Development: Child Care Facilities Revolving Fund DCJ 6200 Class Size Reduction Facilities Funding D Teacher Recruitment and Retention (09-10) DC English Language Acquisition Program, Teacher Training & Student DC- Assistance 6287 English Language Learner Acquisition and Development Pilot DC Lottery: Instructional Materials DCJ D Applies to Districts C Applies to Counties J Applies to JPA s 28

32 Resource Resource Name Object 9740 Legally Restricted Balance 6355 ROC/P: Training & Certification for Community Care (Dept Develop Service) DCJ 6360 Pupils with Disabilities Attending ROC/P DCJ 6500 Special Education DCJ 6510 Special Ed: Early Ed Individuals with Exceptional Needs (Infant Program) DC Categorical Programs Per ADA Allocations (08-09) DC Economic Impact Aid (EIA) DC Economic Impact Aid: Limited English Proficiency (LEP) DC Transportation: Home to School DCJ 7240 Transportation: Special Education (Severely Disabled/Orthopedically DCJ Impaired) 7250 School Based Coordination Program (SBCP) DC School Improvement and Staff Development Cluster (AB 615) D Alternative and Compensatory Education Cluster (AB 615) D School District Improvement Cluster (AB 615) D Quality Education Investment Act DC State School Facilities Projects DCJ 7810 Other State DCJ 8100 Routine Repair & Maintenance (RRRMF: Education Code Section 17014) DC Ongoing & Major Maintenance Account (RMA: Education Code Section DC ) 9010 Other Local DCJ 29 D Applies to Districts C Applies to Counties J Applies to JPA s

33 ORANGE COUNTY DEPARTMENT OF EDUCATION Division of Business Services ACCOUNTING AND BUDGET GUIDELINES SUBJECT: CASH COLLECTIONS WAITING DEPOSIT AT JUNE 30 TH K 12 (9140) CCD s (9125) During fiscal closing the districts usually have until next to the last working day of June to make their final deposit with OCDE for transfer to the Treasurer's Office. This leaves the last working day in June as unrecorded deposits for any cash or checks received during this day. In accordance with accounting principles, these monies are to be reflected in the appropriate fiscal accounting year. The following transactions are guidelines to accomplish this requirement: A. Districts: 1. Deposit received by June 30th of current year but, not sent to County by deadline. Dr: xx 9140 (K 12) 9125 (CCD s) Cash Collections Waiting Deposit Cr: xx xxxx Income & Expense codes Offline districts prepare transfer form #1 to record last day s deposit and send to OCDE for input dated for current fiscal year. Online districts should input their journal entries dated for current fiscal year. 2. July 1st deposits reflected in new fiscal year depositing June 30 checks. Dr: xx 9110 Cash (automatically posted upon distribution) Cr: xx 9140/9125 Cash Collections Waiting deposit Online districts prepare regular cash receipt batch with credit to only one object code 9140, send batch with checks to OCDE for posting. Offline district prepare regular abatement and receipt listing with credit to only one object code 9140 (K 12) 9125 (CCD s), send listing with checks to OCDE for posting. B. Checks/cash received after June 30 th that have a June 30 th date. 1. Offline districts are to report on J 43A (Receivable Accruals) if the deposit pertains to a receivable as of June 30 th. Online districts should input their journal entries for manual accrual. 2. Districts should assure themselves that these financial entries are not duplicated. 30

34 ORANGE COUNTY DEPARTMENT OF EDUCATION Division of Business Services ACCOUNTING AND BUDGET GUIDELINES SUBJECT: CONTROL, SUSPENSE, ERROR, INTERPROGRAM AND HEADER ACCOUNTS In the BT chart of accounts there are established certain control accounts primarily in the area of employee benefits that are utilized by Orange County School Districts. These accounts receive charges during the month which should be cleared in the same or following month by using Transfer Form #1 or Journal Entry. A. Control Accounts At the end of a fiscal year the following control accounts are to have a zero balance. Districts are to prepare a financial Transfer Form #1 to zero out the following accounts in each fund. Financial Transactions Debit Credit 3100 State Teachers Retirement (STRS) Public Employees Retirement (PERS) OASDI and Retirement Plans Health and Welfare Benefits 34XX XX 3500 State Unemployment Insurance Workers Compensation Insurance Other Employee Benefits PERS Reduction Other Employee Benefits 39XX

35 B. Suspense Accounts Several suspense clearing codes have been established in the non operating account codes 9910, 9918, 9919, and These accounts will carry charges or credits "temporarily" pending a determination of the proper account(s) to which they are to be posted. The accounts below must have a zero balance at June 30th and are to be reviewed and reconciled monthly. Prepare a financial Transfer Form #1 debiting or crediting these accounts in each fund with an offset to an appropriate expense code. For example: Dr: Teaches salaries Cr: A payroll suspense account To clear credit balance in suspense code 9918 C. Error Accounts At various times throughout the year an error may occur in the processing of financial data. Should this happen, any one of the following error accounts could be affected. Use Transfer Form #1 to record the correct entry and zero out the error account code Error account for all 1000 accounts 2999 Error account for all 2000 accounts 3999 Error account for all 3000 accounts 4999 Error account for all 4000 accounts 5999 Error account for all 5000 accounts 6999 Error account for all 6000 accounts 7999 Error account for all 7000 accounts 8999 Error account for all 8000 accounts 9999 Error account for all 9000 accounts D. Inter program Codes At year end districts are to review the transfer of direct and indirect costs to their program accounts within a fund. The following account codes are to have a zero balance at June 30th. If any balance exists in these codes, the difference is to be transferred to another account code on Transfer Form # Intra Fund Transfer of direct cost Inter Fund Transfer of direct cost Intra Fund Transfer of indirect cost 7350 Inter Fund Transfer of indirect cost. 32

36 7370 Intra Fund Transfer of direct support cost Inter Fund Transfer of direct support cost. F. Header Accounts During the year and at fiscal closing the following Header Accounts should not have any financial activity; however, if there are any chargers, these should be transferred to an expense code on Transfer Form # Certificated Salaries 2000 Classified Salaries 3000 Employee Benefits 4000 Books and Supplies 5000 Services and other Operating Expenses 6000 Capital outlay 7000 Other Outgo, Debt Service, and Tuition 9000 Assets, Liabilities, and Fund Balance 9900 Non operating Account 33

37 ORANGE COUNTY DEPARTMENT OF EDUCATION Division of Business Services ACCOUNTING AND BUDGET GUIDELINES SUBJECT: GL275 Income Statement with Expenditures by Object GL276 Income Statement with Expenditures by Function Districts are inquiring on how to resolve the action required when these two reports do not match between total expenditures by objects and functions. However, you may want to verify that the Holding Accounts pertaining to these reports have been cleared. The following procedures will help when using the CDD GL470b report or IFAS Web Inquiry Account List screen. #1. Test the revenue and balance sheet objects with functions by using this criteria: Enter the month ending date: 06/30/2011 Enter the object code: 8%, 9% Enter the sub fund code: 0101 (Enter the sub fund that is out of balance) Enter the function code: 1%, 2%, 3%, 4%, 5%, 6%, 7%, 8%, 9% #2. Test the expense objects with the revenue function: Enter the month ending date: 06/30/2011 Enter the object code: 1%, 2%, 3%, 4%, 5%, 6%, 7% Enter the sub fund code: 0101 (Enter the sub fund that is out of balance) Enter the function code: 0% If you need assistance, please call Anne Beem at

38 ORANGE COUNTY DEPARTMENT OF EDUCATION Division of Business Services ACCOUNTING AND BUDGET GUIDELINES SACS DEBIT SACS CREDIT INTERFUND TRANSFER CODES FUND TRANSFER FUND TRANSFER (CODE 9110 CASH OFFSET) NO OUT NO IN IFT Out From General Fund IFT Out From General Fund IFT To Special Reserve Other Than Capital Outlay IFT To Special Reserve Post Employment Benefits IFT To Special Reserve Capital Outlay Projects IFT Out From Special Reserve Other Than Capital Out IFT Out From Special Reserve Post Employ. Benefits IFT Out From Special Reserve Capital Outlay Projects IFT To General Fund IFT Out From General Fund IFT Out Adult Education IFT Out From Special Reserve Other Than Capital Out IFT Out From Special Reserve Post Employ. Benefits IFT Out From Building Fund IFT Out From Capital Facilities IFT Out From SSBF IFT Out From School Facilities IFT Out From Special Reserve IFT Out From Capital Project For Blended Units IFT To State School Building L P Fund IFT To County School Facilities Fund IFT Out From General Fund IFT Out From Special Reserve Other Than Capital Out IFT Out From Special Reserve Post Employ. Benefits IFT Out From Building Fund IFT Out From Special Reserve IFT Out From Capital Project For Blended Units IFT To Deferred Maintenance Fund IFT Out From General Fund IFT To Cafeteria Fund IFT Out Bond Interest & Redemption Fund IFT To General Fund IFT Out All Funds (except 71, 73, 76, 95) XX 7619 IFT To All Funds (except 19, 57, 76, 95) XX

39 ORANGE COUNTY DEPARTMENT OF EDUCATION Division of Business Services ACCOUNTING AND BUDGET GUIDELINES SUBJECT: ACCRUING 6/25 MID MONTH PAYROLL, SACS CODE 9360 CCD s 9230 In accordance with State Education Code 42644, an earned salary advance would include payroll earned by an employee working from the 1st through the 15th of the month. The mid month payrolls (M) that are paid on the 25th of the month represent salary advances for this time period. When the "B" payroll is paid in the following month on the 10th, it would include the time worked from the 1st through the 30th of the previous month less the earned salary advance (1st to 15th). During fiscal closing, the procedure will be to continue accruing the total amount of the "B" payroll that is paid on July 10th; however, the earned salary advance must be reclassified. Transactions to reflect this procedure are as follows: 1. OCDE Current Fiscal Year: Dr: (K 12) 9230 (CCD s) Earned Salary Advance Cr: Cash 6/25 To record 12M mid month payroll. 2. Offline SD Current Fiscal Year J 43 Accrual, indicate 12M pr amount in (brackets): Online SD Current Fiscal Year create a JE for this entry Dr: Offline A/P Automatic by J 43 Dr: Online accrual for payroll Cr: (k 12) 9230 (CCD s) Earned Salary Advance 7/15 To record 6/25 ESA on J 43 so as to reduce accrual, since you accrue total 12B PR. 3. OCDE New Fiscal Year: Dr: Cash Cr: (K 12) 9230 (CCD s) Earned Salary Advance 7/10 To record salary advance portion of 12B payroll paid on July 10 th 4. Offline SD New Fiscal Year, create transfer form #1 to reverse accrual of 12M PR. Online SD New Fiscal Year create a JE to reverse reduction of accrual of 12M PR Dr: (K 12) 9230 (CCD s) Earned Salary Advance Cr: Online accrual for payroll Cr: Offline A/P Accounts Payable 7/1 To reverse accrual of 12M PR Earned Salary Advance (ESA) 36

40 ORANGE COUNTY DEPARTMENT OF EDUCATION Division of Business Services ACCOUNTING AND BUDGET GUIDELINES SUBJECT: STRS & PERS ACCRUAL AT JUNE 30 th. OFF LINE DISTRICTS ONLY In OCDE s schedule of year end fiscal closing steps, there is a requirement to complete Form J 43 titled "Annual Report of Current Liabilities". Districts are to include in this report the June 30th accrual of the 12A & 12C STRS and 12B PERS retirements by Fund. In other words, the accrual is recorded in all funds applicable. SCHOOL DISTRICTS JUNE 30 th CURRENT YEAR The J 43 Accrual entries for retirement plus adjustments are as follows: Dr: XX 3101/3102 Cr: XX 9519 Dr: XX 3201, 3202, 3211, 3221 Cr: XX 9519 STRS Accounts Payable Accrual PERS Accounts Payable Accrual OCDE JULY 9th NEW FISCAL YEAR Post the STRS 12A transfer: Dr: Cr: STRS Cash OCDE JULY 14th NEW FISCAL YEAR Post the PERS 12B transfer: Dr: Cr: PERS Cash OCDE JULY 23th NEW FISCAL YEAR Post the STRS AJ12A transfer (this transfer is for the 12C PR as well as adjustments for 12A PR): Dr: Cr: STRS Cash 37

41 Please be advised that DISTRICTS have the same responsibility at year end and during normal monthly processing to transfer retirement charges from the general fund (01) to various special funds. However, since the actual retirement codes were charged on the J 43 accrual form, only the accounts payable codes need to be adjusted. In order to correct the accounts payable liability codes, districts will need to submit Transfer Form #1 to record the appropriate transactions as follows: Dr: Accounts Payable Accruals Dr: " " " Dr: " " " Dr: " " " Dr: " " " Dr: " " " Dr: " " " Dr: " " " Dr: " " " Dr: " " " Dr: " " " Dr: " " " Dr: " " " Dr: " " " Dr: " " " Dr: " " " Cr: " " " The net effect of this transaction is to zero out balances still open in your special funds accounts payable code 9510 and to transfer cash back into your general fund. If districts do not process this Transfer Form #1, then the fund balance in each special fund would have been DECREASED and there should also be an open balance in account code 9510 for these amounts. NEW FISCAL YEAR Districts are to review account code 9510 in each special fund to determine if any balances are still open because of the June 30th retirement accruals. 38

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80 California Department of Education (CDE) - School Fiscal Services Division Restricted Indirect Cost Rates for K-12 Local Educational Agencies (LEAs) - Five Year Listing Rates approved based on standardized account code structure expenditure data Address questions to sacsinfo@cde.ca.gov, or call As of April 25, 2011 C = County CA= Common Administration D = District J = Joint Powers Agency County Code A P P R O V E D R A T E S For use with state and federal programs, as allowable, in: LEA Code Type LEA Name (based on expenditure data) (based on expenditure data) (based on expenditure data) (based on expenditure data) D Anaheim City Elementary 6.46% 5.51% 3.89% 3.40% 4.89% D Anaheim Union High 3.99% 5.61% 3.53% 3.11% 5.39% D Brea-Olinda Unified 4.68% 4.99% 6.63% 7.01% 9.66% D Buena Park Elementary 5.97% 4.77% 4.48% 3.81% 4.52% D Capistrano Unified 2.95% 3.10% 4.03% 3.11% 3.57% J Capistrano-Laguna Beach ROP JPA 0.00% 6.19% 0.00% 0.00% 0.00% D Centralia Elementary 6.75% 5.84% 4.74% 6.13% 5.12% J Coastline ROP JPA 1.85% 7.46% 0.00% 0.00% 13.38% D Cypress Elementary 6.47% 6.47% 4.72% 5.14% 6.12% D Fountain Valley Elementary 3.55% 3.35% 4.69% 4.43% 4.95% D Fullerton Elementary 4.10% 2.82% 3.38% 3.46% 3.10% D Fullerton Joint Union High 5.14% 5.82% 5.28% 5.08% 5.33% D Garden Grove Unified 3.07% 2.98% 3.57% 2.18% 2.05% D Huntington Beach City Elementary 4.86% 5.84% 5.13% 4.58% 5.41% D Huntington Beach Union High 6.75% 5.80% 5.55% 5.99% 6.53% D Irvine Unified 4.93% 1.22% 3.16% 3.96% 2.86% D La Habra City Elementary 4.03% 4.09% 4.52% 4.94% 5.90% D Laguna Beach Unified 6.67% 6.65% 9.67% 9.22% 8.91% D Los Alamitos Unified 4.78% 6.31% 7.50% 5.76% 6.31% D Magnolia Elementary 4.11% 2.30% 3.27% 4.40% 4.10% D Newport-Mesa Unified 3.90% 4.80% 2.35% 3.20% 9.28% J North Orange County ROP JPA 8.03% 7.74% 0.00% 0.39% 8.15% D Ocean View Elementary 5.72% 5.73% 5.13% 4.31% 5.74% C Orange County Superintendent 9.65% 9.37% 9.26% 9.30% 9.37% D Orange Unified 2.60% 2.17% 2.48% 2.23% 2.13% D Placentia-Yorba Linda Unified 4.33% 6.18% 3.87% 1.46% 3.63% D Saddleback Valley Unified 4.69% 4.78% 4.31% 3.95% 4.11% D Santa Ana Unified 4.08% 3.53% 4.82% 3.15% 3.70% D Savanna Elementary 4.21% 4.87% 5.30% 4.70% 4.08% D Tustin Unified 4.06% 3.83% 3.81% 3.93% 4.27% D Westminster Elementary 4.81% 4.68% 3.41% 3.92% 5.22% (based on expenditure data) 77

81 Changes to SACS Matrix Tables Date Fund Resource Object Description Comment 6/2/ Special Ed: IDEA Part B, Sec 619, Preschool Grants Early Intervening Services New for /2/ Special Ed: ARRA IDEA Part B, Sec 619 Preschool Grants Early Intervening Services New for /2/ Special Ed: IDEA Part B, Sec 611, Preschool Local Entitlement Early Intervening Services New for /2/ Special Ed: ARRA IDEA Part B, Sec 611, Preschool Local Entitlement Early Intervening Services New for /30/ Education Jobs Fund New for /30/ NCLB: Title II, Part A, Administrator Training Allowed for JPAs 9/30/ Special Ed: ARRA IDEA Part B, Sec 611, Local Assistance Private Schools ISP's Allowed for Object /30/ Child Nutrition: Garden Enhanced Nutrition Education Project (09 10) End date of 6/30/2013 9/30/ Child Nutrition: SHAPE California Model Nutrition Education (09 10) End date of 6/30/2013 9/30/ Child Development: Prekindergarten and Family Literacy, Part Day (09 10) End date of 6/30/2013 9/30/ Child Development: Prekindergarten and Family Literacy, Full Day Option (09 10) End date of 6/30/2013 9/30/ Child Development: State Preschool (09 10) End date of 6/30/2013 9/30/ Child Development: Preschool, Full Day (09 10) End date of 6/30/2013 9/30/ Child Development: Instructional Materials and Supplies (09 10) End date of 6/30/2013 9/30/ Teacher Recruitment and Retention (09 10) End date of 6/30/2013 9/30/ Tobacco Use Prevention Education: COE Administration Grants Ends 6/30/ /3/ Vocational Programs: Nontraditional Training and Employ (Carl Perkins Act) (09 10) End date of 6/30/ /3/ Supplementary Programs: Foster Youth in Licensed Foster Homes Ends 6/30/ /6/ NCLB: Title V, Part A, Innovative Education Strategies (09 10) End date of 6/30/ /6/ NCLB: Title V, Priority Projects (09 10) End date of 6/30/2013 2/14/ Special Education Pass Through Fund New for /14/ Stabilization Arrangements New for /14/ Other Commitments New for /14/ Reserve for Economic Uncertainties New for /14/ General Reserve Ends 6/30/2011 2/14/ Designated for Economic Uncertainties Ends 6/30/2011 2/14/ Unrealized Gains or Losses of Investments Ends 6/30/2011 2/22/ Capital Assets, Net of Related Debt New for (Proprietary and Fiduciary Funds Only) 2/22/ Restricted Net Assets New for (Proprietary and Fiduciary Funds Only) 5/2/ Legally Restricted Balance Opened in Funds 17 and 20 5/2/ Supplemental Educational Revenue Augmentation Fund (SERAF) Ends 6/30/2011 5/2/ Other Local Ends in Funds 17 and 20 on 6/30/

82 SACS Chart of Accounts (K-12) 79 SpRes SSBF CapProj Debt Ser Found. Charter Spec Ed Child Def Pupil Sp Res PstEmp Cap'l 100% Sch Sp Res forblded forblded Tax Debt Rec Self Retiree Private Student LOCAL Genl Schs Pass Adult Dev Cafe Maint Trans Other Benef Bldg Fac 50/50 Fac Cap Pr Comp Comp O/R Service Enterp Insur. Benefits Trust Body CODES LOCAL CODES State Form: Local Fund: xx xx xx 25xx 30XX 35xx 40xx 49xx 52xx xx REVENUE LIMIT 8011 Principal Apportionment State Aid - CY CS - General Purpose Block Grant 8015 * * 8019 Principal Apportionment State Aid - PY 8019 * * 8021 TRS - Homeowners' Exemptions 8021 * 8022 TRS - Timber Yield Tax 8022 * 8029 TRS - Other Subvention/In-Lieu Taxes 8029 * 8041 Secured Tax Roll 8041 * 8042 Unsecured Tax Roll 8042 * 8043 Prior Years' Taxes 8043 * 8044 Supplemental Taxes 8044 * 8045 Educ Rev Augmentation (ERAF) 8045 * 8046 Supplemental ERAF (NEW) 8046 * 8047 Community Redevelopment Funds 8047 * 8048 Penalties & Interest from Delinquent Taxes 8048 * 8070 Receipts from County Board of Supervisors 8070 * 8081 Royalties and Bonuses 8081 * 8082 Other In-Lieu Taxes 8082 * 8089 Less: Non-Rev Limit (50%) Adjustment 8089 * 8091 Revenue Limit Transfers- Current Year 8091 * * * 8092 PERS Reduction Transfer 8092 * 8096 Trsf to CS in lieu property taxes 8096 * * 8097 Property Taxes Transfer 8097 * * * 8099 Revenue Limit Transfers - Prior Year 8099 * * * FEDERAL REVENUES 8110 Maintenance and Operations 8110 * * 8181 Special Education Entitlement 8181 * * 8182 Special Education Discretionary Grants 8182 * * 8220 Federal Child Nutrition Programs 8220 * * * * 8260 Forest Reserve Funds 8260 * 8270 Flood Control Funds 8270 * 8280 U.S. Wildlife Reserve Funds 8280 * 8281 FEMA 8281 * * * 8285 Interagency Contracts - LEA's 8285 * * * * * 8287 Pass-Through Revenue from Federal 8287 * * * 8290 All Other Federal Revenue 8290 * * * * * * * * * * * * * OTHER STATE REVENUES 8311 Apportionments - Current Year 8311 * * * * * 8319 Apportionments - Prior Year 8319 * * * * * 8425 Year Round School Incentive 8425 * * 8434 Class Size Reduction (K-3) 8434 * * 8520 Child Nutrition 8520 * * * * 8530 Child Development Apportionments 8530 * * * School Facilities Apportionments 8550 Mandated Cost Reimbursement * State Lottery Revenue 8560 * * SpRes SSBF CapProj Debt Ser Found. * = Account may be used. Charter Spec Ed Child Def Pupil Sp Res PstEmp Cap'l 100% Sch Sp Res forblded forblded Tax Debt Rec Self Retiree Private Student LOCAL Blank (no entry) = Account may NOT be used. Genl Schls Pass Adult Dev Cafe Maint Trans Other Benef Bldg Fac 50/50 Fac Cap Pr Comp Comp O/R Service Enterp Insur Benefits Trust Body CODES xx xx 25xx 30XX 35xx 40xx 49xx 52xx

83 SACS Chart of Accounts (K-12) SpRes SSBF CapProj Debt Ser Found. Charter Spec Ed Child Def Pupil Sp Res PstEmp Cap'l 100% Sch Sp Res forblded forblded Tax Debt Rec Self Retiree Private Student LOCAL Genl Schs Pass Adult Dev Cafe Maint Trans Other Benef Bldg Fac 50/50 Fac Cap Pr Comp Comp O/R Service Enterp Insur. Benefits Trust Body CODES LOCAL CODES State Form: Local Fund: xx xx xx 25xx 30XX 35xx 40xx 49xx 52xx xx OTHER STATE REVENUES (Continued) 8571 TRS - Voted Homeowner Exemption 8571 * * 8572 TRS - Other Subventions/In Lieu Taxes 8572 * * 8575 Other Restricted Homeowner Exemption 8575 * * * * 8576 Other Restricted Subventions/In Lieu Taxe 8576 * * * * 8587 Pass-Through Revenue from State 8587 * * * * * * 8590 All Other State Revenue 8590 * * * * * * * * * * * * * * 8600 OTHER LOCAL REVENUE 8611 Secured Roll - Voted Indebtedness Levy 8611 * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * 8612 Unsecured Roll - Voted Indebtedness 8613 Prior Years' Taxes 8614 Supplemental Taxes - Voted Indebtedness 8615 Secured Roll - Other Restricted 8616 Unsecured Roll - Other Restricted 8617 Prior Years' Taxes - Restricted 8618 Supplemental Taxes - Restricted 8621 Parcel Taxes 8622 Other Non-Ad Valorem Taxes 8625 Community Redevelopment Funds 8629 Penalties/Int. on Delinquent Non-RL Taxes 8631 Sale of Equipment and Supplies 8632 Sale of Publications 8634 Food Services Sales 8639 All Other Sales 8650 Leases and Rentals 8660 Interest 8662 Gains or Losses on Investments 8671 Fees - Adult Education 8672 Fees - Nonresident Students 8673 Child Development Parent Fees 8674 Fees - In-District Premium/Contribution 8675 Fees - Transportation from Individuals 8677 Fees - Interagency Service Between LEAs 8681 Fees - Mitigation/Developer 8689 All Other Fees & Contracts 8691 Misc. Non-Revenue Limit (50%) Adjustment 8697 Pass-Through Revenue from Local 8699 All Other Local Revenue 8710 Tuition 8781 All Other Transfers In From Dist/Charters 8782 All Other Transfers In From County 8783 All Other Transfers in From JPA 8791 Transfers of Apport from District/Charters 8792 Transfers of Apportionments from County 8793 Transfers of Apportionments from JPA * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * 8799 All Other Transfers in From Other * * * * * * * * * * * * * 8799 SpRes SSBF CapProj Debt Ser Found. * = Account may be used. Charter Spec Ed Child Def Pupil Sp Res PstEmp Cap'l 100% Sch Sp Res forblded forblded Tax Debt Rec Self Retiree Private Student LOCAL Blank (no entry) = Account may NOT be used. Genl Schls Pass Adult Dev Cafe Maint Trans Other Benef Bldg Fac 50/50 Fac Cap Pr Comp Comp O/R Service Enterp Insur Benefits Trust Body CODES xx xx 25xx 30XX 35xx 40xx 49xx 52xx

84 SACS Chart of Accounts (K-12) 81 SpRes SSBF CapProj Debt Ser Found. Charter Spec Ed Child Def Pupil Sp Res PstEmp Cap'l 100% Sch Sp Res forblded forblded Tax Debt Rec Self Retiree Private Student LOCAL Genl Schs Pass Adult Dev Cafe Maint Trans Other Benef Bldg Fac 50/50 Fac Cap Pr Comp Comp O/R Service Enterp Insur. Benefits Trust Body CODES LOCAL CODES State Form: Local Fund: xx xx xx 25xx 30XX 35xx 40xx 52xx xx OTHER LOCAL REVENUE (Continued) 8911 IFT In - From General Fund * IFT In - Between General & Sp Res Funds * * * * IFT In - From Other to St Sch Bldg/SchFacFunds * * IFT In - From Bond Interest to General Fund * IFT In - From Gen., Sp Res to Def. Maint. * IFT In - From General to Cafeteria Fund * IFT In - Other Authorized IFT * * * * * * * * * * * * * * * * * * * * * * Emergency Apportionments * Proceeds from Sale of Bonds * * Sale/Lease-Purch of Land/Bldgs * * * * * * County School Building Aid * * * Transfer fr Funds of Lapsed/Reorg LEA's * * * * * * * * * * * * * * * * * * * * * * Proceeds from COPS * * * * * * * * * * Proceeds from Capital Leases * * * * * * * * * * * * Proceeds from Lease Revenue Bonds * * * * * * * * All Other Financing Sources * * * * * * * * * * * * * * * Contributions from Unrestricted Revenue * * * * * * * * * * * * * Contributions from Restricted Revenue * * * * * * * * * * * * * Categorical Educ Block Grant Transfers * * * * * * * * * 8995 SpRes SSBF CapProj Debt Ser Found. * = Account may be used. Charter Spec Ed Child Def Pupil Sp Res PstEmp Cap'l 100% Sch Sp Res forblded forblded Tax Debt Rec Self Retiree Private Student LOCAL Blank (no entry) = Account may NOT be used. Genl Schls Pass Adult Dev Cafe Maint Trans Other Benef Bldg Fac 50/50 Fac Cap Pr Comp Comp O/R Service Enterp Insur Benefits Trust Body CODES xx xx 25xx 30XX 35xx 40xx 49xx 52xx

85 SACS Chart of Accounts (K-12) Sp Res SSBF CapProj Debt Ser Found. Charter Spec Ed Child Def Pupil Sp Res PstEmp Cap'l 100% Sch Sp Res forblded forblded Tax Debt Rec Self Retiree Priv. StudentLOCAL LOCAL CODES Genl Schls pass Adult Dev Cafe Maint Trans Other Benef Bldg Fac 50/50 Fac Cap Pr Comp Comp O/R Serv. Enterp Insur. Benefits PurpTrus Body CODES (EXPENDITURES) State Form: Local Fund : xx xx xx 25xx 30XX 35xx 40xx 49xx 52xx xx CERTIFICATED SALARIES 1100 Certificaled Teachers 1100 * * * * * * 1200 Certificated Pupil Support 1200 * * * * * * * 1300 Certificated Supv. and Administrators 1300 * * * * * * * * 1900 Other Certificated 1900 * * * * * * * * 2000 CLASSIFIED SALARIES 2100 Classified Instructional Aides 2100 * * * * * * 2200 Classified Support 2200 * * * * * * * * * * * * * * * * 2300 Classified Supv. and Administrators 2300 * * * * * * * * * * * * * * 2400 Clerical & Office 2400 * * * * * * * * * * * * * 2900 Other Classified 2900 * * * * * * * * * * * * * * * * 3000 EMPLOYEE BENEFITS 3100 State Teachers' Retirement System H H H H H H H H H H H H H H H H H STRS, Certificated 3101 * * * * * * * * * 3102 STRS, Classified 3102 * * * * * * * * * * * * * * * * 3200 Public Employees' Retirement System H H H H H H H H H H H H H H H H H PERS, Certificated 3201 * * * * * * * * * 3202 PERS, Classified 3202 * * * * * * * * * * * * * * * * 3211 Employer Pd Mem.Con/Aides 3211 * * * * * * * * 3221 Employer Pd Mem.Con 3221 * * * * * * * * * * * * * * * 3300 OASDI/Medicare/Att. H H H H H H H H H H H H H H H H H Medicare, Certificated 3313 * * * * * * * * * 3314 Medicare, Classified 3314 * * * * * * * * * * * * * * * * 3353 ARP, Certificated 3353 * * * * * * * * * 3354 ARP, Classified 3354 * * * * * * * * * * * * * * * * 3355 OASDI, Certificated 3355 * * * * * * * * * 3356 OASDI, Classified 3356 * * * * * * * * * * * * * * * * 3400 Health & Welfare H H H H H H H H H H H H H H H H H Health & Welfare, Certificated 3401 * * * * * * * * * 3402 Health & Welfare, Classified 3402 * * * * * * * * * * * * * * * * 3408 Health Insurance Abatement, Certif * * * * * * * * 3409 Health Insurance Abatement, Class * * * * * * * * * * * * * * * 3451 Medical Insurance, Certificated 3451 * * * * * * * * 3452 Medical Insurance, Classified 3452 * * * * * * * * * * * * * * * 3453 Dental Insurance, Certificated 3453 * * * * * * * * 3454 Dental Insurance, Classified 3454 * * * * * * * * * * * * * * * 3455 Vision Insurance, Certificated 3455 * * * * * * * * 3456 Vision Insurance, Classified 3456 * * * * * * * * * * * * * * * 3500 State Unemployment Insurance (SUI) H H H H H H H H H H H H H H H H H SUI, Certificated 3501 * * * * * * * * * 3502 SUI, Classified 3502 * * * * * * * * * * * * * * * * 3600 Workers' Compensation H H H H H H H H H H H H H H H H H Workers' Compensation, Certificated 3601 * * * * * * * * * 3602 Workers' Compensation, Classified 3602 * * * * * * * * * * * * * * * 3700 Retiree Benefits H H H H H H H H H H H H H H H H H OPEB, Allocated, certificated 3701 * * * * * * * * * 3702 OPEB, Allocated, classified 3702 * * * * * * * * * * * * * * * * 3751 OPEB, active emp, Certificated 3751 * * * * * * * * * 3752 OPEB, active emp, Classified 3752 * * * * * * * * * * * * * * * * 3800 PERS Reduction H H H H H H H H H H H H H H H PERS Reduction, Certificated 3801 * * * * * * * * * PERS Reduction, Classified 3802 * * * * * * * * * * * * * * * Sp Res SSBF CapProj Debt Ser * = Account may be used. Charter Spec Ed Child Def Pupil Sp Res PstEmp Cap'l 100% SchFac Sp Res forblded forblded Tax Debt Rec Self Retiree Found. StudentLOCAL Blank (no entry = Account may NOT be used. Genl Schls pass Adult Dev Cafe Maint Trans Other Benef Bldg Fac 50/ Cap Pr Comp Comp O/R Serv Enterp Insur. Benefits PrivTrst Body CODES

86 SACS Chart of Accounts (K-12) 83 Sp Res SSBF CapProj Debt Ser Found. Charter Spec Ed Child Def Pupil Sp Res PstEmp Cap'l 100% Sch Sp Res forblded forblded Tax Debt Rec Self Retiree Priv. StudentLOCAL LOCAL CODES Genl Schls pass Adult Dev Cafe Maint Trans Other Benef Bldg Fac 50/50 Fac Cap Pr Comp Comp O/R Serv. Enterp Insur. Benefits PurpTrus Body CODES (EXPENDITURES) State Form: Local Fund : xx xx xx 25xx 30xx 35xx 40xx 49xx 52xx xx Other Benefits H H H H H H H H H H H H H H H H H Other Benefits, Certificated * * * * * * * * * Other Benefits, Classified * * * * * * * * * * * * * * * * Life Insurance, Certificated * * * * * * * * Life Insurance, Classified * * * * * * * * * * * * * * * Long Term Disability, Certificated * * * * * * * * Long Term Disability, Classified * * * * * * * * * * * * * * * Orange County Retirement, Classified * * Annuity Plan, Certificated * * * * * * * * Annuity Plan, Classified * * * * * * * * * * * * * * * Cash In-Lieu Certificated * * * * * * * * * * * * * * * * Cash In-Lieu Classified * * * * * * * * * * * * * * * * BOOKS/SUPPLIES 4100 Approved Textbooks & Core Materials * * * * * * * Books & Other Reference Materials * * * * * * * * * * * * * Materials and Supplies * * * * * * * * * * * * * * * * NonCapitalized Equipment * * * * * * * * * * * * * * * * Food * * * * * * SERVICES/OTHER OPERATING EXPENSES 5100 Subagreements for Services * * * * * * * * * * * * * * * * * Travel and Conferences * * * * * * * * * * * * * * * Mileage - Non-Taxable * * * * * * * * * * * * * Mileage-Classified * * * * * * * * * * * * * Mileage - Taxable * * * * * * * * * * * * * Dues & Memberships * * * * * * * * Dues & Memberships - Non-Taxable * * * * * * Dues & Memberships - Classified * * * * * * Dues & Memberships - Certificated * * * * * * Insurance * * * * * * * * * * * * * * Pupil Insurance * * * * * Other Insurance * * * * * * * * * * * * * * Operations & Housekeeping Services * * * * * * * * * * * * * * Rtls,Leases&Repairs & Non.Capit Imp. * * * * * * * * * * * * * * * * Transfers of Direct Cost * * * * * * * * * * * * * * Transfers of Direct Cost - Interfund * * * * * * * * * * * * * * * * Prof./Consulting Serv & Oper. Exp * * * * * * * * * * * * * * * * * Communications * * * * * * * * * * * * * * CAPITAL OUTLAY 6100 Land 6100 * * * * * * * * * * 6170 Land Improvements 6170 * * * * * * * * * * * * 6200 Buildings & Improvements of Bldgs 6200 * * * * * * * * * * * * 6300 Bks/Media for New/Major Exp. of Libr 6300 * * * * * * * * 6400 Equipment 6400 * * * * * * * * * * * * * 6500 Equipment Replacement 6500 * * * * * * * * * * * * * 6900 Depreciation 6900 * * * Sp Res SSBF CapProj Debt Ser * = Account may be used. Charter Spec Ed Child Def Pupil Sp Res PstEmp Cap'l 100% SchFac Sp Res forblded forblded Tax Debt Rec Self Retiree Found. StudentLOCAL Blank (no entry) = Account may NOT be used. Genl Schls pass Adult Dev Cafe Maint Trans Other Benef Bldg Fac 50/ Cap Pr Comp Comp O/R Serv Enterp Insur. Benefits PrivTrst Body CODES

87 SACS Chart of Accounts (K-12) Sp Res SSBF CapProj Debt Ser Found. Charter Spec Ed Child Def Pupil Sp Res PstEmp Cap'l 100% Sch Sp Res forblded forblded Tax Debt Rec Self Retiree Priv. StudentLOCAL LOCAL CODES Genl Schls pass Adult Dev Cafe Maint Trans Other Benef Bldg Fac 50/50 Fac Cap Pr Comp Comp O/R Serv. Enterp Insur. Benefits PurpTrus Body CODES (EXPENDITURES) State Form: Local Fund : xx xx xx 25xx 30xx 35xx 40xx 49xx 52xx xx OTHER OUTGO/DEBT SERVICE/TUITION/TRANSFERS 7110 Interdistrict Tuition 7110 * 7130 State Special Schools - 10% 7130 * 7141 IAA-Other Payments to Sch Dist/Chtrs * * * IAA-Other Payments to County Offices * * * IAA-Other Payments to JPAs * * * Pass-Thru Revenues to Dist/Chtrs * * * * * * Pass-Thru Revenues to County * * * * * * Pass-Thru Revenues to JPA's * * * * * * Transfers of Apport. to Dist/Chtrs * * Transfers of Apport. to County Offices * * Transfers of Apport. to JPA's * * Trs to Cht Schs-In Lieu of PropTaxes * All Other Transfers to Dist/Chtrs * * * All Other Transfers to County Offices * * * All Other Transfers to JPA's * * * All Other Transfers Out to All Others * * * * * * * * * * * * Transfers of Indirect Costs * * * * * Transfers of Indirect Costs - Interfund * * * * * * Interest Expense * Principle Reduction * Not Opened Yet State School Building Pmt * Bond Redemption * Bond Int & Other Serv Charges * Repay State Building/Bonds * * 7435 * Payments Property Acquisition 7438 Debt Service - Interest * * * * * * * * * * * * * * * * Other Debt Service - Principal * * * * * * * * * * * * * * * * IFT Out to Child Development * IFT Out Bet General & Sp Res Fund * * * * * IFT Out to StateSchBldg/SchFac * * * * * * * * * * IFT Out From Bond Int to Gen. Fund IFT Out to Deferred Maintenance * * * * * * IFT Out to Cafeteria * IFT Out all Other IFTs * * * * * * * * * * * * * * * * * * * * Transfer from Lapsed/Reorg. LEA's * * * * * * * * * * * * * * * * * * * * * * All Other Financing Uses * * * * * * * * * * * 7699 Sp Res SSBF CapProj Debt Ser * = Account may be used. Charter Spec Ed Child Def Pupil Sp Res PstEmp Cap'l 100% SchFac Sp Res forblded forblded Tax Debt Rec Self Retiree Found. StudentLOCAL Blank (no entry = Account may NOT be used. Genl Schls pass Adult Dev Cafe Maint Trans Other Benef Bldg Fac 50/ Cap Pr Comp Comp O/R Serv Enterp Insur. Benefits PrivTrst Body CODES

88 SACS Chart of Accounts (K-12) 85 SpRes SSBF CapProj DebtSer Found. Charter Spec Ed Child Def Pupil Sp Res PstEmp Cap'l 100% Sch Sp Res forblded forblded Tax Debt Rec Self Retiree Priv. Pass StudentLOCAL Genl Schls Pass Adult Dev Cafe Maint Trans Other Benef Bldg Fac 50/50 Fac Cap Pr Comp Comp O/R Service Enterp Insur. Benefits Purp. Through Body CODES (GENERAL LEDGER) State Form: Local Fund: xx xx xx 25xx 30xx 35xx 40xx 49xx 52xx xx ASSETS, LIABILITIES, FUND BALANCES 9110 Cash in County Treasury (Auto) Fair Value Adjustment to Cash County Treasurer Clearing (OCDE only) * * * * Cash in Bank(s) 9120 * * * * * * * * * * * * * * * * * * * * * * * * * 9130 Revolving Cash Account 9130 * * * * * * * * * * * * * * * * 9131 Instant Cash 9131 * * * * * * * * * * * * * * * * * 9132 Revolving Cash - Administrators 9132 * * * * * * * * * * * * * * 9135 Cash with a Fiscal Agent/Trust 9135 * * * * * * * * * * * * * * * * * * * * * * * 9140 Cash Collections Waiting Deposit 9140 * * * * * * * * * * * * * * * * * * * * * * * * * 9150 Investments at Cost 9150 * * * * * * * * * * * * * * * * * * * * * * * * 9205 Accounts Receivable (Manual) 9205 * * * * * * * * * * * * * * * * * * * * * * * * * 9219 Accounts Receivable (Automatic) 9219 * * * * * * * * * * * * * * * * * * * * * * * * 9263 Due from State (OCDE only) 9263 * * * * * * * * * * * * * * * * * * * * * * * 9285 Deposits Paid to Others 9285 * * * * * * * * * * * * * * * * * * 9290 Due from Grantor Governments 9290 * * * * * * * * 9295 Due from Students/Employees/Agencies 9295 * * * * * * * * * * * * * * * * 9310 Due from Other Funds 9310 * * * * * * * * * * * * * * * * * * * * * * * * 9320 Stores 9320 * * * * * * 9321 Stores - Cafeteria Fund Only 9321 * 9330 Prepaid Expenditures (Expenses) 9330 * * * * * * * * * * * * * * * * 9340 Other Current Assets 9340 * * * * * * * * * * * * * * * * * * * * * * * 9342 Frozen Assets - TRANS note (OCDE only) 9342 * * * * * * * * * * * * * * * 9343 Frozen Assets - Other 9343 * * * * * * * * * * * * * * * * * * 9360 Mid Month Payroll 9360 * * * * * * * * * * * * * * * * * * 9365 Assets Frozen-Medicare 9365 * * * * * * * * * * * * * * * * 9410 FA-Land 9410 * * * * 9420 FA-Land Improvements 9420 * * * * 9425 Accumulated Deprecreciation 9425 * * * * 9430 FA-Buildings 9430 * * * * 9435 FA-Accumulated Depreciation-Building 9435 * * * * 9440 FA-Equipment 9440 * * * * 9445 FA-Accumulated Depreciation-Equipment 9445 * * * * 9450 FA-Work in Progress 9450 * * * * 9510 Accounts Payable-Manual 9510 * * * * * * * * * * * * * * * * * * * * * * 9512 Deposits Refundable 9512 * * * * * * * * * * * * * * * * * 9513 Payable to State (OCDE only) 9513 * * * * * * * * * * * * * * * * * * 9515 Advances Payable to State 9515 * * * * * * * * * * * * * * * * 9516 Insurance (IBNR) Clms Incurred 9516 * 9517 Medicare Payable - Employee Share 9517 * * * * * * * * * * * * * * * * 9519 Accounts Payable - Other (Automatic) 9519 * * * * * * * * * * * * * * * * 9521 Automatic Year End Payroll Accrual 9521 * * * * * * * * * * * * * * 9541 Deferred Compensation Liability 9541 * * * * * * * * * * * * * * * * 9550 Accrued Summer Pay Liability 9550 * * * * * * * * * * * * * * * * 9551 California Sales Tax Liability 9551 * * * * * * * * * * * * * * * * 9552 California Use Tax Payable 9552 * * * * * * * * * * * * * * * * 9553 State Unemployment Insurance 9553 * * * * * * * * * * * * * * 9554 Backup Withholding Tax 9554 Legend: * * * * * * * * * * * * * SpRes SSBF CapProj DebtSer Found. * = Account may be used. Charter Spec Ed Child Def Pupil Sp Res PstEmp Cap'l 100% Sch Sp Res forblded forblded Tax Debt Rec Self Retiree Priv. Pass StudentLOCAL Blank (no entry) = Account may NOT be used. Genl Schls Pass Adult Dev Cafe Maint Trans Other Benef Bldg Fac 50/50 Fac Cap Pr Comp Comp O/R Service Enterp Insur. Benefits Purp. Through Body CODES

89 SACS Chart of Accounts (K-12) SpRes SSBF CapProj DebtServ Found. Charter Spec Ed Child Def Pupil Sp Res PstEmp Cap'l 100% Sch Sp Res forblded forblded Tax Debt Rec Self Retiree Priv. Pass Student LOCAL Genl Schls Pass Adult Dev Cafe Maint Trans Other Benef Bldg Fac 50/50 Fac Cap Pr Comp Comp O/R Service Enterp Insur. Benefits Purp. Through Body CODES (GENERAL LEDGER) State Form: Local Fund: xx xx xx 25xx 30xx 35xx 40xx 49xx 52xx xx Other Current Liabilities 9570 * 9580 Long Term Debt (Current Portion) 9580 * 9590 Due to Grantor Governments 9590 * * * * * * * * * 9610 Due to Other Funds 9610 * * * * * * * * * * * * * * * * * * * * * * * * 9615 Due to Cafeteria Fund 9615 * * * * * * * * * * * * * * * * 9621 Due to Other Agencies 9621 * * 9640 Current Loans 9640 * * * * * * * 9642 Current Loans Trans 9642 * 9650 Deferred Revenue 9650 * * * * * * * * * * * * * * * * * * * * * * * 9661 LT - General Obligation Bond Payments LT - State School Building Loan Net OPEB Obligations 9664 * * * 9665 LT - Compensated Absences 9665 * * * 9666 LT - COPS Payable 9666 * * * 9667 LT - Capital Lease Agreements 9667 * * * 9668 LT - Lease Revenue Bonds Payable 9668 * * 9669 LT - Other General Long Term Debt 9669 * * * 9711 Reserve - Revolving Cash 9711 * * * * * * * * * * * * * * * * 9712 Reserve - Stores 9712 * * * * * * 9713 Reserve - Prepaid Expenditures 9713 * * * * * * * * * * * * * * * * 9719 Reserve - All Other 9719 * * * * * * * * 9720 Reserve - Encumbrances Reserve - Legally Restricted Balance 9740 * * * * * * * * * * * * * * * * * 9750 Stabilization Arrangements 9750 * * * * 9760 Other Commitments 9760 * * * * * * * * * * * * * * * * * * 9780 Other Designations 9780 * * * * * * * * * * * * * * * * * * * 9789 Reserve for Economic Uncertainties 9789 * * 9790 Undesignated/Unappropriated 9790 * * * * * * * * * * * * * * * * * * * * * * * 9791 Beginning Balance 9791 * * * * * * * * * * * * * * * * * * * * * * * 9793 Audit Adjustments 9793 * * * * * * * * * * * * * * * * * * * * * * * 9795 Other Restatements 9795 * * * * * * * * * * * * * * * * * * * * * * * 9796 Capital Assets, Net of related debt 9796 * * * * 9797 Restricted Net Assets 9797 * * * * 9798 Budgetary Audit Restatements 9798 * * * * * * * * * * * * * * * * * * 9799 Appropriated Fund Balance 9799 * * * * * * * * * * * * * * * * * * * * * * 9810 Estimated Revenue Estimated Other Financing Sources Appropriations Estimated Other Financing Uses Encumbrances Revenue Other Financing Sources Expenditures Other Financing Uses Suspense Clearing Holding for OCTFU "A" Suspense Clearing "B" Suspense Clearing 9919 Legend: SpRes SSBF CapProj DebtSer Found. * = Account may be used. Charter Spec Ed Child Def Pupil Sp Res PstEmp Cap'l 100% Sch Sp Res forblded forblded Tax Debt Rec Self Retiree Priv. Pass StudentLOCAL Blank (no entry) = Account may NOT be used. Genl Schls Pass Adult Dev Cafe Maint Trans Other Benef Bldg Fac 50/50 Fac Cap Pr Comp Comp O/R Service Enterp Insur. Benefits Purp. Through Body CODES

90 87

91 Accounts Payable 88

92 1.0 ACCOUNTS PAYABLE All payments for merchandise received or a service provided on or before June 30 must be accrued if the invoice was not received and/or check was not written prior to June 30. If an invoice has been received and is unpaid, it will be accrued automatically using the normal Accounts Payable process. If the invoice has not been received and/or the exact amount of the payment is not known, the Manual Accrual Process should be used. 1.1 Working in Dual Fiscal Years The prompt Enter the Budget Checking Date; RETURN = current date or Enter the Posting Date; RETURN = current date is displayed when requesting the following processes or reports: Accounts Payable Open Hold Batch File Creation (APOHBTUB) Accounts Payable Batch Proof Listing (APOHBTBP) Distributing into Approval Module (APOHBTDA) Report of Unapproved Invoices (APOHAPUN) Report of Approved Invoices (APOHAPRP) Distributing to the OH and GL (APOHAPDS) The Budget Checking Date or Posting Date entered determines the fiscal year budget checking is performed against, as well as ensuring the account number is valid and active for the anticipated transaction posting date. Some of the masks above display a Posting Date prompt even though the process does not post transactions to the Open Hold or General Ledger subsystem. The Budget Checking Date and Posting Date prompts will default to the current date. All transactions in a batch must have the same posting date. Separate batches must be created for each fiscal year / change in posting date. Due Date The Due Date indicates the date OCDE Disbursements should pay the invoice. This field is entered in the Open Hold Batch Update screen (APOHBTUB). When creating batches in June 2011 to post into the next fiscal year with a posting date of 07/01/2011, the user must change the Due Date to 07/01/2011. All transactions in a batch must have the same Due Date. Separate batches must be created for different Due Dates. Posting Date The prompt Enter the Posting Date; RETURN = current date is displayed when requesting to post transactions to the Open Hold and General Ledger (APOHAPDS). The Posting Date is the date transactions are posted to the expense accounts. When creating batches in June 2011 to post into the next fiscal year with a posting date of 07/01/2011 or greater, the user must change the posting date to 07/01/2011. When creating batches in July 2011 to post into the previous fiscal year with a posting date of 06/30/2011, the user must change the posting date to 06/30/ If the user accidentally posts transactions to the incorrect fiscal year using APOHAPDS, the user must call OCDE Financial Support Help Desk at (714) 966-HELP (4357) and select Option #1 as soon as possible to request that the posting be undone. If the Financial Support Help Desk is not

93 contacted immediately after the error posting, the user will have to create correction entries for both the Open Hold and General Ledger. Note: The prompt Enter the Posting Date; RETURN = current date is also displayed running the Open Hold Batch Proof Listing (APOHBTBP). The date entered is used for budget checking when running the batch proof. Disbursement s cut off date for checks 06/23/2011 is the last day to submit approved batches for payment. 06/28/2011 is the last day to submit audit substantiation documents. Business Services cut off date for Inter fund 06/29/2011 is the last day to submit inter fund transfers that effect cash. Check Reversal An important reminder about requesting a check to be reversed by the County Office Disbursements department where the check was originally issued in the previous fiscal year and the purchase order amount originally paid is being requested to be re-encumbered. When making such a request, please verify that the purchase order has been closed in the previous fiscal year and re-opened in the new fiscal year before submitting the batch request to Disbursements. Otherwise, the Purchase Order encumbrances will not balance. For example: - A Purchase Order for $100 was printed on 6/10/11. - The Purchase Order had a payment issued for $75.00; check #1234 for $75.00 was issued 6/20/11. - On 7/15/11 a check reversal batch was submitted to OCDE Disbursements to reverse the check. Additionally, the district requests for the original check amount to be re-encumbered since a new check is going to be issued to the vendor. Disbursements will post the check reversal as of the new fiscal year. - If the Purchase Order is not closed as of 6/30/11 and re-opened as of 7/01/11 BEFORE the reversal is processed, the Purchase Order will be encumbered for $75.00 'too much' once the district does close the Purchase Order as of 6/30/11 and re-opens the Purchase Order as of 7/1/11. This is due to the fact that no transactions should be posted for a multi-year Purchase Order in the new fiscal year until it has been closed in the old fiscal year and re-opened in the new fiscal year. If the Purchase Order is not re-opened in the new fiscal year before the check reversal is completed, there is no process to adjust the encumbrances and bring the Purchase Order into balance. 90

94 1.2 Automatic Accruals Invoices Received When an Accounts Payable Batch File is distributed to Open Hold and the General Ledger, the following account distribution will occur: DR/CR Account # DR CR Pseudo-Object Combination (Expense Account) Fund-9519 (A/P Holding Account) Therefore, any Accounts Payable Batch File distributed prior to June 30 or with a June 30 Posting Date is automatically accrued. When the check is written, the accrual is cleared automatically because the following distribution occurs: DR/CR Account # DR CR Fund-9519 (A/P Holding Account) Fund-9110 (Cash Account) Create Accounts Payable Batch File Invoices to be posted with a 6/30/2011 date must be kept separate from those to be posted with a July date. The Budget Checking Date should be 06/30/2011. To which system does this request relate? (type HELP if stuck) AP Accounts Payable CK Check Management GL General Ledger APOHBTUB AR Accounts Receivable EN Encumbrances PE Person/Entity Data Base Enter the Budget Checking Date; RETURN = current date: 06/30/2011 Please stand by: Job will run interactively 91

95 To facilitate reconciling of Use Tax, the Due Date should be 6/30 for batches that will be posted as of 6/30. If the invoice affects a Purchase Order that has been closed, enter the PO# in the Sec Ref field instead of the PO # field. Distribute batch for Approval (APOHBTDA) with a Posting Date of 06/30/2011 To which system does this request relate? (type HELP if stuck) AP Accounts Payable CK Check Management GL General Ledger APOHBTDA AR Accounts Receivable EN Encumbrances PE Person/Entity Data Base Please enter the name of your OH Batch File: RETURN= Enter the Posting Date; RETURN = current date: 06/30/2011 Would you like the Short Format of the AP Batch Proof (Y/N): Line Printer Copies, Name, Pri., & Option: 01DEFAULT08 Enter the codes for the options below; RETURN=00 Distribute the Approved Invoices to OH and GL (APOHAPDS) with a Posting Date of 06/30/2011 To which system does this request relate? (type HELP if stuck) 92

96 AP Accounts Payable CK Check Management GL General Ledger APOHAPDS AR Accounts Receivable EN Encumbrances PE Person/Entity Data Base Enter the name of the Batch file to place the transactions: A12X630J Enter OH Selection Criteria, separated by commas; RETURN = 00 Would you like the Short Format of the AP Batch Proof (Y/N): Enter the Posting Date; RETURN = current date: 06/30/2011 Line Printer Copies, Name, Pri., & Option: 01DEFAULT08 Enter the codes for the options below; RETURN=00 00 Use ALL Defaults 01 Summarize GL by Batch ID (N) 02 Sort Order (NM) 93

97 Unpaid Open A/P Invoices Report The Unpaid Open A/P Invoices Report (APOHREUN) may be used to review the automatic accruals. If the Specific Date option is used, the report will list all of the invoices that were approved and distributed with a Posting Date of June 30 or before, but that were not paid until after the final check run in June. Prompt Response Description System: AP Accounts Payable A/P Subsystem OH Open Hold A/P Open Hold A/P Function: RE Reports Open Hold A/P Report: UN Unpaid Invoices Report OH Selection Criteria: 00 Select All Report Sort Order: 9,1 Subfund, PE ID Totals at Level 00 Totals at All Levels Page Breaks: Y Page Break at each Subfund Short Format?: N Print all details Totals Only?: N Print individual entries LP Copies, Name, Pri & Option: 01DEFAULT08 Enter Codes for Options Below: 01 Specific Date Option Specific Date? Y Use Specific Date As of Date: 06/30/2011 CENTRALIA SD 05/12/11 U N P A I D O P E N A / P I N V O I C E S As of: 06/30/2011 Page 1 THU, MAY 12, 2011, 10:06 AM req: TRAIN leg: loc: IT - -job: J prog: OH520 <1.47> - -report id: OHREUNP2 SORT: PE ID within SUBFUND SUBFUND: 0101 GENERAL FUND PE ID PE Name Invoice Number Description Inv Date Due Date Div St Account Amount ======== ============== ========== =================== ======= ======= === == ============= ======== V Follett Library F-1 INSTRUCTIONAL MATER 03/23/11 04/04/11 12 H V Follett Library F-1 INSTRUCTIONAL MATER 03/23/11 05/22/11 12 H PE ID: V Totals Tax: 0.00 Chrg: 0.00 Duty: 0.00 Disc: 0.00 Dist: 0.00 Total: 0.00 V Computer Sensations CONTRAC/DATA PROC 06/03/11 08/16/11 12 WP PE ID: V l Tax: 0.00 Chrg: 0.00 Duty: 0.00 Disc: 0.00 Dist: Total: V Parker, Donna SMART & FIN SUPPLIES 06/30/11 06/30/11 12 WP PE ID: V Totals Tax: 0.00 Chrg: 0.00 Duty: 0.00 Disc: 0.00 Dist: 6.19 Total: G R A N D T O T A L S Tax: 0.00 Chrg: 0.00 Duty: 0.00 Disc: 0.00 Dist: Total:

98 Accounts Payable Distribution to Resources Accounts Payable Batch Files are distributed to the Fund-9519 and/or Fund-9552 holding accounts; therefore it is necessary to redistribute the amounts to the appropriate resource. Each district will establish a cutoff date in July for posting Accounts Payable Batch Files with a 06/30/2011 date. The following process should not be done until after this cutoff date has passed and all batch files have been distributed. This process should be assigned to one person at each district. The steps are: 1. Reconcile the General Ledger to the Open Hold database (GLRESR02 and APOHREUN). 2. Request an Unpaid Open A/P Invoices Report (APOHREUN) to determine Resources. 3. Determine the Revenue Pseudo for each Resource listed on the APOHREUN report. 4. Prepare a Journal Entry to debit the Holding Accounts and credit each Revenue Pseudo. 5. Reverse the Resource Distribution Journal Entry created above. These steps are described in detail on the following pages: 95

99 Step 1. Reconcile the General Ledger and Open Hold Database Request a General Ledger Report (GLRESR02) to obtain the balance in Object Codes 9519 Accounts Payable (Automatic) and 9552 California Use Tax Payable in the General Ledger: Prompt Response Description System: GL General Ledger General Ledger Function: RE Reports Type of report: SR Standard Report Standard Report: 02 General Ledger Type of Selection Criteria: 02 Object Code Selection Criteria: 01 Object Code Enter OBJECT Codes: 9519,9552 Single Fiscal Year: Y Manner of producing report: JB Normal Job Verbose Format Section(s) to Print: 02 Object within Subfund Starting Transaction Date: 07/01/2010 Ending Transaction Date: 06/30/2011 LP Copies, Name, Pri, & Option: 01DEFAULT08 Codes for Options below: 00 CENTRALIA SD Verbose G E N E R A L L E D G E R 07/01/ /30/2011 Page 1 THU, MAY 12, 2011, 12:02 PM req: TRAIN leg: loc: IT - - -job: J prog: GL502 <1.23> - -report id: GLGENL02 SELECT OBJECT CODE: 9519,9552 Page SUBF SUBF Description Sort Order Description ==== ==== ============================== ============================================================= GENERAL FUND OBJ within SUBF OBJECT and Description Debit Credit Balance =================================== ============== ============== ============== 9519 ACCOUNTS PAYABLE (AUTOMATIC) 5,816, ,831, , CALIF USE TAX PAYABLE 18, , , ** SUBF 0101 TOTAL ** 5,834,568.26** 5,853,777.90** -19,209.64** 96

100 Request the Unpaid Open A/P Invoices Report (APOHREUN), sorting by Subfund and Division, to obtain the balance in the A/P Open Hold database. Prompt Response Description System: AP Accounts Payable A/P Subsystem OH Open Hold A/P Open Hold A/P Function: RE Reports Open Hold A/P Report: UN Unpaid Invoices Report OH Selection Criteria: 00 Select All Report Sort Order: 9,3 Subfund, Division Totals at Level 00 Totals at All Levels Page Breaks: Y Page Break at each Subfund Short Format?: N Print all details Totals Only?: Y LP Copies, Name, Pri & Option: 01DEFAULT08 Enter Codes for Options Below: 01 Specific Date Option Specific Date? Y Use Specific Date As of Date: 06/30/2011 CENTRALIA SD 05/12/11 U N P A I D O P E N A / P I N V O I C E S Totals Only Page 1 THU, MAY 12, 2011,11:42 AM req: TRAIN leg: loc: IT - -job: J prog: OH520 <1.47> - -report id: OHREUNP2 SORT: Division within SUBFUND SUBFUND: 0101 GENERAL FUND PE ID PE Name Invoice Number Stat Inv Date Chrg Amt. Tax Amt. Dist. Amt. Account Number Description Div Due Date Duty Amt. Disc Amt. Total ======== ============== ================================= ======== ======= ========= ============ ========== Division 12 Totals Tax: Chrg: 0.00 Duty: 0.00 Disc: 0.00 Dist: 15, Total: 15, Division 12TX Totals Tax: 0.00 Chrg: Duty: 0.00 Disc: 0.00 Dist: 3, Total: 3, SUBFUND 0101 Totals Tax: Chrg: Duty: 0.00 Disc: 0.00 Dist: 19, Total: 19, G R A N D T O T A L S Tax: Chrg: Duty: 0.00 Disc: 0.00 Dist: 19, Total: 19,

101 Compare the GRAND TOTAL Balance on the General Ledger Report (GLRESR02) to the GRAND TOTAL Dist. Amt. on the Unpaid Open A/P Invoices Report (APOHREUN). If these amounts are not equal, compare the amounts for each division on the Unpaid Open A/P Invoices Report to the amounts for each Object Code on the General Ledger Report. Division LL = Object Code 9519 ( LL is the Ledger Code) Division LLTX = Object Code 9552 ( LL is the Ledger Code and TX stands for Tax) If the totals above aren t equal, repeat the above steps for the Subfund and Object/Division out of balance. If reconciling multiple months, request the reports for each month-end beginning with July to determine the month out of balance. Request the reports for each week within the appropriate month to determine which week doesn t balance. Request the reports for each day within the appropriate week to determine which day is out of balance. The most likely reasons for being out of balance are a Journal Entry or a Check Run that did not process correctly. Use the General Ledger Transaction Listing (GLREFLTR) to verify that there are no Journal Entries in these accounts. Use the Consolidated Check Register (CKRECR), selecting on the Check Date out of balance and sorting on Subfund to verify that there were no Check Runs that did not process correctly. Prompt Response Description System: CK Check Management Check Management Function: RE Reports Report: CR Consolidated Check Register CK Selection Criteria: 04 Check Dates Check Dates: Date out of Balance Sort Order: 00 Check ID & Number Total Levels: 00 Check ID & number Page Break Levels: 00 No Page Breaks Report Format: 04 Short (check, name, amount) LP Copies, Name, Pri, & Option: 01DEFAULT08 Special Dollar Formatting: 000 Negative Amount Format: 00 98

102 CENTRALIA SD 05/12/11 C O N S O L I D A T E D C H E C K R E G I S T E R Totals Only Page 14 THU, MAY 12, 2011,11:42 AM req: TRAIN leg: loc: IT - -job: J prog: CK500 <1a34> - -report id: CKCONSHT SORT: PSEUDO Part SELECT Check Dates: 10/15/2010 Check Payee Name Check Amount =========== ================================= ============= SUBFUND: Corporate Express Educational Resources Machine Written 1, SUBFUND: UNKNOWN Checks were not located in GL or OH Big D Supplies Void Continued Stubb Void Continued Stubb Void Continued Stubb 0.00 ** S O R T T O T A L TOTAL 0.00 Machine and Hand Written 323, ============= Check the last page for error messages to locate the Check Number causing the problem. Call or fax the Financial Support Help Desk with this information and ask for assistance in correcting the problem. Phone (714) 966-HELP (4357) and select Option #1 Fax (714)

103 Step 2. Request an Unpaid Open A/P Invoices Report (APOHREUN) to determine Resources this time sorting by Division, SubFund and Resource. Prompt Response Description System: AP Accounts Payable A/P Subsystem OH Open Hold A/P Open Hold A/P Function: RE Reports Open Hold A/P Report: UN Unpaid Invoices Report OH Selection Criteria: 00 Select All Report Sort Order: 3,9,6 Division, Subfund, Resource Totals at Level 00 Totals at All Levels Page Breaks: Y Page Break at each Division Short Format?: N Print all details Totals Only?: Y LP Copies, Name, Pri & Option: 01DEFAULT08 Enter Codes for Options Below: 01 Specific Date Option Specific Date? Y Use Specific Date As of Date: 06/30/2011 NOTE: You may also sort by Cost Center (10) if desired. CENTRALIA SD 05/12/11 U N P A I D O P E N A / P I N V O I C E S Totals Only Page 1 THU, MAY 12, 2011,1:34 PM req: TRAIN leg: loc: IT job: J2418 prog: OH520 <1.47> report id: OHREUNPD SORT: RESOURCE within SUBFUND within Division Division: 12TX Division Name: Centralia Use Tax Division PE ID PE Name Invoice Number Stat Inv Date Chrg Amt. Tax Amt. Dist. Amt. Account Number Description Div Due Date Duty Amt. Disc Amt. Total ======== ============== ================================= ======== ======= ========= ============ ========== RESOURCE: 0000 Totals: Tax: 0.00 Chrg: Duty: 0.00 Disc: 0.00 Dist: 1, Total: 1, RESOURCE: 1100 Totals: Tax: 0.00 Chrg: 0.00 Duty: 0.00 Disc: 0.00 Dist: Total: RESOURCE: 3020 Totals: Tax: 0.00 Chrg: 0.00 Duty: 0.00 Disc: 0.00 Dist: Total: *Entries Snipped* RESOURCE: 7270 Totals: Tax: 0.00 Chrg: 0.00 Duty: 0.00 Disc: 0.00 Dist: 8.52 Total: 8.52 SUBFUND 0101 Totals: Tax: 0.00 Chrg: Duty: 0.00 Disc: 0.00 Dist: 3, Total: 3, G R A N D T O T A L S Tax: 0.00 Chrg: Duty: 0.00 Disc: 0.00 Dist: 3, Total: 3,

104 Determine the Revenue Pseudo for each Resource listed on APOHREUN report There are several ways to determine the Revenue Pseudo if the Resource and/or Expenditure Pseudo is known: Run one of the GL550 Reports in CDD. There are 3 different types of reports on the GL550 Menu. The reports on the left side of the menu list each expenditure pseudo and all possible revenue pseudos that match based on the various background parts. The Exception Reports on the right side of the menu only list those expenditure pseudos that do not have an appropriate revenue pseudo in the Old Key field of GLUPKY. The GL550_FSR_LIST at the bottom of the menu simply lists every expenditure pseudo and what is in the Old Key field of GLUPKY. Request a Pseudo File Listing (GLREFLKY) for the resources shown on the report. Prompt Response Description System: GL General Ledger General Ledger Function: RE Reports Type of Report: FL GL Database File Listing File Listing: KY Organization Key Information Sel Criteria: 16,18 Resource, Function RESOURCE Criteria: Resources on APOHREUN FUNCTION Criteria: 0000 Revenue Pseudos Only Short, One Line Format?: Y Sort Fields: 02 Resource Page Breaks: 00 No Page Breaks LP Copies, Name, Pri & Option: 01DEFAULT08 Enter Codes for Options Below: 00 Use All Defaults 101

105 Use the Old Key Lookup option found on the General Ledger menu in the Web IQ system and then click on Old Key Lookup. 102

106 Step 3. Create the Journal Entries using the Utilities found in the Web IQ An Intra-Fund Journal Entry Batch must be created that will: Debit the Fund-9519 Holding Account and credit the appropriate Revenue Pseudos. Debit the Fund-9552 Holding Account (Sales Tax) and credit the appropriate Revenue Pseudos. Creating the Journal Entry (JE) Batch Using the Web (IQ) utility create the Distribution to Resources for the Accounts Payable Automatic Accruals at Fiscal Year End. Each district will establish a cutoff date in July for posting Accounts Payable Batch Files with a 06/30/2011 date. This process should not be done until after this cutoff date has passed. The utility reads the transaction details posted to the Open Hold database that have an OH Post Date between 07/01/2010 and 06/30/2011 and no check number. These are the same transactions that would be found on the Unpaid Open A/P Invoices Report (APOHREUN). The utility will link each Expenditure Pseudo with the appropriate Revenue Pseudo using the Old Key field from the ORG KEY DEFINITION SCREEN (GLUPKY). The output file created by this utility will be used as the input file to create a JE Batch File (GLUTRIIJUN). NOTE: In order for this utility to work, the Old Key field on the ORG KEY DEFINITION SCREEN (GLUPKY) must be populated with the appropriate revenue pseudo. To create the Distribution to Resources JE file follow the steps below 1. Through the Web IQ click on the Reports tab Utilities 2. Click on the link for Year End Accrual Utilities 103

107 3. Click on the link for Accounts Payable Utilities 104

108 4. Click on the AP100: Year End Accrual Report 5. Enter your selection criteria and click Run Report 105

109 Selection Criteria A) Select Output: Defaults to Adobe Acrobat(PDF) B) Report Name: Defaults to AP 100 Year End Accrual Report C) Enter Ledger: Defaults to the ledger of the User ID. D) Enter Beginning Date for the Fiscal Year Being Accrued (MM/DD/CCYY): 07/01/2010 E) Enter Ending Date for the Fiscal Year Being Accrued (MM/DD/CCYY): 06/30/2011 Once the report has started running the system will display the message below. 106

110 Clicking on the My Reports link displays the screen shown below, and allows the user to access the report. After clicking on the Report Name the system may display We are currently processing your report. At this point the system is gathering all the necessary data. Depending upon your security settings in Internet Explorer, the system will display an information bar just above the Web IQ menu bar To help protect your security. Click on the information bar and select Download File. 107

111 Click on Open to view the report. An Accounts Payable Accrual Utility Report showing the original Accounts Payable Expenditure and the corresponding Accounts Payable Revenue Pseudo-9519 Accrual created by the Web IQ utility (these lines are printed in bold) will be displayed. The Accounts Payable Accrual lines (in bold) will be written to the Journal Entry batch created with the Interface Utility (GLUTRIIJUN) in the next step. An asterisk (*) on this report indicates an expenditure Pseudo that did not have a corresponding Revenue Pseudo in the Old Key field on the GLUPKY screen. Therefore, the Web IQ utility will not populate the pseudo but will populate the appropriate object to create an automatic accrual. Therefore, the JE Batch File will need to be modified to reflect the correct information. 108

112 Once the AP100: Year End Accrual Report has been run and reviewed; the user can now launch the Output File option in the Web IQ by accessing the Utility menu, clicking on Accounts Payable Utilities and then AP100: Year End Accrual Output to File option. AP100: Year End Accrual Output to File Enter your selection criteria and click Run Report Selection Criteria A) Select Output: Defaults to Character-Separated Text B) Report Name: Enter Output File name APLLACCR where LL is the District s Ledger Number C) Enter Ledger: Defaults to the ledger of the User ID. D) Enter Beginning Date for the Fiscal Year Being Accrued (MM/DD/CCYY): 07/01/2010 E) Enter Ending Date for the Fiscal Year Being Accrued (MM/DD/CCYY): 06/30/

113 Once the user has clicked on Run Report, the following screen will be displayed with a link to access the My Reports. Clicking on the My Reports link displays the screen shown below, and allows the user to access the report. 110

114 After clicking on the Report Name the system may display We are currently processing your report. At this point the system is gathering all the necessary data. Depending upon your security settings in Internet Explorer, the system will display an information bar just above the Web IQ menu bar To help protect your security. Click on the information bar and select Download File. 111

115 Once this message has appeared, the output is ready to be converted to a batch. Journal Entry Interface Utility (GLUTRIIJUN) Please enter the name of the Interface File: This is the Output Filename obtained through the Web IQ Utility (e.g. APLLACCR). Please enter the name of the NEW JE Batch File: This will be a new Journal Entry batch filename that should follow the Standard Batch Naming convention: JLLXMDDA, where J stands for Journal Entry, LL is the district s Ledger Number, "X" is an initial assigned by the district, "M" is the month, "DD" is the day and "A" is a sequence number. It is imperative that the new batch filename be different than the original interface batch filename generated by the Web IQ Utility. Would you like the JE Batch sorted? RETURN = Y: N Type N to indicate NO sorting. Do you want like entries summarized? (Y/N): N Type N to indicate NO summarizing. Line Printer Copies, Name, Pri., & Option: 01DEFAULT08 Enter the codes for the options below; RETURN=00 00 Use ALL Defaults 01 Suppress default mapping? (N) 02 Default Fund Offset Method (00) 03 Use Account Conversion Table (N) A summary of your job request is given below: Current Ledger Code(s): LL General Ledger Function: Utilities Utility Function: Rollover & Interface Utilities Rollover/Interface: Convert Interface File to JE Journal Entries Batch Type: Intra-Fund Only JE Batch Interface File: APLLACCR.DATA.ADMIN JE Batch File: JLLXMDDA.DATA.ADMIN Sort JE Batch: NO Entries Summarized: NO LP Copies, Name, Pri, & Option: 01DEFAULT08 Estimated Run Time: Less than one minute This utility will only produce a tail sheet (no report will be produced). 112

116 Request a Journal Entry Batch Proof (GLJEBP) To which system does this request relate? (type HELP if stuck) AP Accounts Payable CK Check Management GL General Ledger GLJEBP AR Accounts Receivable EN Encumbrances PE Person/Entity Data Base Enter the name of your Journal Entries Batch File: RETURN= Line Printer Copies, Name, Pri., & Option: 01DEFAULT08 Enter the codes for the options below; RETURN=00 00 Use ALL Defaults 01 Special Dollar Formatting (000) 02 JE-ID Page Break (N) 03 Show Offsets & Secondary Trns. (N) 04 Suppress Budget Checking (N) 05 Sort within each JEID (N) 06 Compressed Version? (Y) 08 Exceptions Only? (N) Distribute the Journal Entry (GLJEDN) w/ Automatic Reversal Batch option To which system does this request relate? (type HELP if stuck) AP Accounts Payable AR Accounts Receivable CK Check Management EN Encumbrances GL General Ledger PE Person/Entity Data Base GLJEDN Enter the name of your Journal Entries Batch File: RETURN= Enter the Posting Date: (RETURN=current date): 06/30/2011 Line Printer Copies, Name, Pri., & Option: 01DEFAULT08 Enter the codes for the options below; RETURN=00 00 Use ALL Defaults 01 Special Dollar Formatting (000) 02 Create a Reversal Batch (NO) 03 Transaction Type (ST) 04 JE-ID Page Break (N) 05 Large EN Batch? (N) 06 Process Expense Allocations (N) 08 Suppress Budget Checking (N) 09 Sort within each JEID (N) 09 Compressed Version? (Y) 10 Exceptions Only? (N) 02 Would you like to create a reversal batch?: (Y/N): Y Enter the name for the reversal batch: This batch filename must be different than the original batch filename. Enter the Description, if different from the original batch: REVERSE RESOURCE DISTRIBUTION 113

117 Enter the Reference Date, if different from the original batch: 07/01/2011 Step 4. Reverse the Resource Distribution Journal Entry Request a Batch Proof (GLJEBP) of the Reversal Batch to verify that the data was transferred correctly and that all account numbers are still open and active. Distribute the Reversal Batch (GLJEDN) using a 07/01/2011 date. 114

118 1.3 Manual Accruals No Invoices If an invoice has not been received and/or the amount being accrued is an estimate, the accrual will need to be entered into an Intra-Fund Journal Entry Batch File (GLJEUN). Districts have two options for creating manual accruals. The process is different depending on how the District wants to clear the accruals after they have been created. Districts should discuss these two options with their auditors to determine which option is the best choice for the district: Manual Clearing of Accruals Journal Entry is created using the Contract No. field. When distributing the Journal Entry batch do NOT use the Automatic Reversal Batch option. When paying the accrual in Accounts Payable, payment is made against the Revenue pseudo When paying the accrual in Accounts Payable, the Contract field must be populated. Automatic Clearing of Accruals Journal Entry is created using the MISC field. When distributing the Journal Entry batch the Automatic Reversal Batch option will be used. When paying the accrual in Accounts Payable, payment is made against the original expense account. When paying the accrual in Accounts Payable, the Misc field must be populated. NOTE: Both processes are described in detail on the following pages. 115

119 Process if Clearing Accruals Manually Create Intra-Fund Journal Entry Batch File To which system does this request relate? (type HELP if stuck) AP Accounts Payable CK Check Management GL General Ledger GLJEUN AR Accounts Receivable EN Encumbrances PE Person/Entity Data Base Please stand by: Job will run interactively Begin GL350 <2.53> THU, MAY 12, 2011, 2:49 PM IFAS 7 /7530 To facilitate the use of various reports there are several fields that will need to contain specific information. A separate record must be created for each individual account number (Pseudo- Object Combination) within each individual vendor. JE Description Vendor s Name Account (Debit) Expenditure Pseudo-Object Account (Credit) Revenue Pseudo-9510 JEID SYSTEMAC JE Date 06/30/2011 Contract No. OOOO PPPPPPPP (Debit Account Object Code-Pseudo) Sec Ref Purchase Order Number, if any 116

120 Request a JE Batch Proof (GLJEBP) To which system does this request relate? (type HELP if stuck) AP Accounts Payable CK Check Management GL General Ledger GLJEBP AR Accounts Receivable EN Encumbrances PE Person/Entity Data Base Enter the name of your Journal Entries Batch File: RETURN= Line Printer Copies, Name, Pri., & Option: 01DEFAULT08 Enter the codes for the options below; RETURN=00 00 Use ALL Defaults 01 Special Dollar Formatting (000) 02 JE-ID Page Break (N) 03 Show Offsets & Secondary Trns. (N) 04 Suppress Budget Checking (N) 05 Sort within each JEID (N) 06 Compressed Version? (Y) 08 Exceptions Only? (N) 117

121 Distribute the Journal Entry Batch (GLJEDN) with a Posting Date of 06/30/2011 To which system does this request relate? (type HELP if stuck) AP Accounts Payable CK Check Management GL General Ledger GLJEDN AR Accounts Receivable EN Encumbrances PE Person/Entity Data Base Enter the name of your Journal Entries Batch File: RETURN= Enter the Posting Date: (RETURN=current date): 06/30/2011 Line Printer Copies, Name, Pri., & Option: 01DEFAULT08 Enter the codes for the options below; RETURN=00 00 Use ALL Defaults 01 Special Dollar Formatting (000) 02 Create a Reversal Batch (NO) 03 Transaction Type (ST) 04 JE-ID Page Break (N) 05 Large EN Batch? (N) 06 Process Expense Allocations (N) 08 Suppress Budget Checking (N) 09 Sort within each JEID (N) 09 Compressed Version? (Y) 10 Exceptions Only? (N) 118

122 General Ledger Transaction File Listing To view the accrued transactions, request a General Ledger Transaction File Listing (GLREFLTR) for FUND-9510 sorted and totaled by Contract Number and/or 2 nd Reference. Prompt Response Description System: GL General Ledger General Ledger Function: RE Reports Type of report: FL GL Database File Listing Standard Report: TR Transactions Type of Selection Criteria: 02 Object Code Selection Criteria (Object): 01 Object Code Enter OBJECT Codes: 9510 Starting Transaction Date: 06/30/2011 Ending Transaction Date:: 06/30/2011 Report Format: SS Special Sorted Short Format Sort Order 97 Contract Number Totals 01 Total at Sort Level 1 (97) Only Page Breaks: 00 No Page Breaks LP Copies, Name, Pri, & Option: 01DEFAULT08 Codes for Options below: 00 CENTRALIA SD Verbose T R A N S A C T I O N L I S T I N G 06/30/ /30/2011 Page 1 FRI, MAY 3,2011, 12:52 PM req: TRAIN leg: loc: IT- - -job: J prog: GL440 <1.51> - -report id: GLFLTR02 SORT ORDER: Contract Number SELECT SUBFUND: 0101 ; OBJECT CODE: 9510 Lg Pseudo Account Primary Ref Transaction Description SS Ref Date Job No Debit Credit Net == ============= ============== ==================== == ======= ====== ========= =========== =========== A BEST BUY INC JE 06/30/ A JORDAN ORIGINALS JE 06/30/ **Total By *SORT LEVEL 1 DR-CR A COMPUTER SENSATIONS JE 06/30/ **Total By *SORT LEVEL 1 DR-CR ** G R A N D T O T A L ** DR-CR Distribution to Resources As the account being credited is the Revenue Pseudo-9510, the entries have already been charged to the proper Resource and no further action is necessary. 119

123 Paying the Accrual When the invoice has been received and is ready to be processed, it is entered into an Accounts Payable Batch File. The Budget Checking Date would be the current date. To which system does this request relate? (type HELP if stuck) AP Accounts Payable CK Check Management GL General Ledger APOHBTUB AR Accounts Receivable EN Encumbrances PE Person/Entity Data Base Enter the Budget Checking Date; RETURN = current date: The information entered in the Accounts Payable Batch File MUST be the same as that entered in the Intra-Fund Journal Entry Batch File when the accrual was recorded. Dist. Amount PO # Account Inv Amount Sec Ref Contract Number Amount accrued on the Journal Entry Leave Blank Revenue Pseudo-9510 Total amount of the Invoice Purchase Order Number, if any OOOO PPPPPPPPPP (Number used on the Journal Entry) If the invoice was received for a different amount than the accrual, the difference will need to be entered on a second record, however using the actual expenditure account for the difference. 120

124 Dist. Amount PO # Account Inv Amount Sec Ref Contract Number Difference between the amount accrued and the amount of the invoice (This amount may be negative.) Leave Blank Original Account Number (Expenditure Pseudo-Object) Total amount of the Invoice Purchase Order Number, if any OOOO PPPPPPPPPP (Number used on the Journal Entry) The Accounts Payable Batch File would then be processed in the normal manner. 121

125 CDD Accrual Reports (Manual Clearing) The Accounts Payable Accrual Reports each consist of two sections. The first section recaps the manual accruals by retrieving information from the General Ledger database for Object Codes 9510 and A Balance Forward is included which summarizes all data for the dates specified. The second section recaps the automatic accruals by retrieving information from the Open Hold database. The report also provides subtotals for each section as well as a grand total. All of these reports use the same Selection Criteria. AP100 The detail activity from the General Ledger is sorted and totaled by Object Code (9510, 9590) and Second Reference. The activity from the Open Hold database is sorted and totaled by Vendor ID with a separate total for Use Tax (9552). AP100_O The detail activity from the General Ledger is sorted and totaled by the Original Object Code (the first four digits in the Contract Number field), the Original Pseudo (the sixth through 15 th digits in the Contract Number field) and sorts by Second Reference. The activity from the Open Hold database is sorted and totaled by Major Object, Object, and Pseudo with a separate total for Use Tax (9552). AP100_P The detail activity from the General Ledger is sorted and totaled by Object Code (9510 & 9590), Pseudo and Second Reference. The activity from the Open Hold database is sorted and totaled by Vendor ID with a separate total for Use Tax (9552). AP110 This is a summary report with the activity from the General Ledger displayed for each Second Reference with an additional total at the Object Code level. The activity from the Open Hold database is displayed for each Vendor ID with a separate total for Use Tax (9552). 122

126 Process if Clearing Accruals Automatically Create Intra-Fund Journal Entry Batch File To which system does this request relate? (type HELP if stuck) AP Accounts Payable CK Check Management GL General Ledger GLJEUN AR Accounts Receivable EN Encumbrances PE Person/Entity Data Base Please stand by: Job will run interactively Begin GL350 <2.53> THU, MAY 12, 2011, 2:49 PM IFAS 7 /7530 To facilitate the use of various reports there are several fields that will need to contain specific information. A separate record must be created for each individual account number (Pseudo- Object Combination) within each individual vendor. JE Description Vendor s Name Account (Debit) Expenditure Pseudo-Object Account (Credit) Revenue Pseudo-9510 MISC AC JEID SYSTEMAC JE Date 06/30/2011 Sec Ref Purchase Order Number, if any 123

127 Request a JE Batch Proof (GLJEBP) To which system does this request relate? (type HELP if stuck) AP Accounts Payable CK Check Management GL General Ledger GLJEBP AR Accounts Receivable EN Encumbrances PE Person/Entity Data Base Enter the name of your Journal Entries Batch File: RETURN= Line Printer Copies, Name, Pri., & Option: 01DEFAULT08 Enter the codes for the options below; RETURN=00 00 Use ALL Defaults 01 Special Dollar Formatting (000) 02 JE-ID Page Break (N) 03 Show Offsets & Secondary Trns. (N) 04 Suppress Budget Checking (N) 05 Sort within each JEID (N) 06 Compressed Version? (Y) 08 Exceptions Only? (N) Distribute the Journal Entry Batch (GLJEDN) w/ Automatic Reversal Batch option To which system does this request relate? (type HELP if stuck) AP Accounts Payable CK Check Management GL General Ledger GLJEDN AR Accounts Receivable EN Encumbrances PE Person/Entity Data Base Enter the name of your Journal Entries Batch File: RETURN= Enter the Posting Date: (RETURN=current date): 06/30/2011 Line Printer Copies, Name, Pri., & Option: 01DEFAULT08 Enter the codes for the options below; RETURN=00 00 Use ALL Defaults 01 Special Dollar Formatting (000) 02 Create a Reversal Batch (NO) 03 Transaction Type (ST) 04 JE-ID Page Break (N) 05 Large EN Batch? (N) 06 Process Expense Allocations (N) 08 Suppress Budget Checking (N) 09 Sort within each JEID (N) 09 Compressed Version? (Y) 10 Exceptions Only? (N) 02 Would you like to create a reversal batch?: (Y/N): Y Enter the name for the reversal batch: This batch filename must be different than the original batch filename. Enter the Description, if different from the original batch: REVERSE RESOURCE DISTRIBUTION 124

128 Enter the Reference Date, if different from the original batch: 07/01/2011 Distribute the Reversal Journal Entry Batch (GLJEDN) w/ a 07/01/2011 date Distribution to Resources Because the account being credited is the Revenue Pseudo-9510, the entries have already been charged to the proper Resource and no further action is necessary. 125

129 Paying the Accrual When the invoice has been received and is ready to be processed, it is entered into an Accounts Payable Batch File. The Budget Checking Date would be the current date. To which system does this request relate? (type HELP if stuck) AP Accounts Payable AR Accounts Receivable CK Check Management EN Encumbrances GL General Ledger PE Person/Entity Data Base APOHBTUB Enter the Budget Checking Date; RETURN = current date: Dist. Amount PO # Acct No Inv Amount Sec Ref Misc Amount of the Invoice Leave Blank Original Expense Account Total amount of the Invoice Purchase Order Number, if any AC 126

130 CDD Accrual Report (Automatic Clearing) The Accounts Payable Manual Accruals Detail Reports (AP100AC_CO and AP100AC_OCS) retrieve information from the General Ledger Database selecting entries that have been posted to 6/30 or prior but not paid by 6/30 and the MISC Code is equal to "AC". One report is sorted and totaled by Cost Center and Object with Grand Totals. The other report is sorted and totaled by Object, Cost Center, and Secondary Reference with Grand Totals. FYI: Both reports have the same selection criteria 127

131 Accounts Receivable 128

132 129

133 130

134 131

135 ACCOUNTS RECEIVABLE Automatic Accruals When an Accounts Receivable Batch File is distributed to Accounts Receivable and the General Ledger, the following account distribution will occur: DR/CR Account # DR CR Fund-9219 (Accounts Receivable) Pseudo-Object Combination (Revenue Account) Therefore, any batch file distributed prior to June 30 or with a June 30 Posting Date is automatically accrued. When the payment is recorded, the accrual is cleared automatically because the following distribution occurs: DR/CR Account # DR CR Fund-9110 (Cash Account) Fund-9219 (Accounts Receivable) NOTE: When creating a cash receipt batch the reference date should be in July not in June, since cash receipt batch is being distributed with July date. If reference date is in June then AR year end accrual utility will not pick up this transaction, since payment is received in June. 132

136 Create the Accounts Receivable Batch File Invoices to be accrued for June 30 must be kept separate from those to be posted with a July date. Invoice SYSTEME (Seed for FY 2011) Ref. Dt. 06/30/2011 Term 1011 (Term Code for FY 2011) 133

137 Distribute the batch file (ARBTARDS) with a Posting Date of 06/30/2011 To which system does this request relate? (type HELP if stuck) AP Accounts Payable CK Check Management GL General Ledger ARBTARDS AR Accounts Receivable EN Encumbrances PE Person/Entity Data Base Please enter the name of your AR Batch File: RETURN=R12R701A Enter the posting date in MM/DD/CCYY format; RETURN=current date: 06/30/2011 Would you like the Batch Proof in short format? (Y/N): How would you like the batch proof sorted? RETURN=00 00 Data Entry Order 01 Account ID 02 Account Name 03 Finance Code 04 Pay Type (C/R Batches05 Posting Code 10 PSEUDO 11 FUND 12 RESOURCE 13 GOAL 14 FUNCTION 15 SUBFUND 16 COST CTR 17 SITE 18 MANAGER 20 OBJECT 21 SACS OBJ 22 CASHFLOW 23 MAJOR 24 LEVEL 2 25 LEVEL 3 26 J200 OBJ 27 S200 OBJ 28 DN 52 AR Reference Number 53 Cash Receipt Number 54 Bank ID Print Total Lines for which sort level? RETURN=01: On what total level would you like page breaks? RETURN=01: Line Printer Copies, Name, Pri., & Option: 01DEFAULT08 Enter the codes for the options below; RETURN=00 00 Use ALL Defaults 01 Deferred Charges (N) 02 Errors Only? (N) 03 Warn on Reference Totals (Y) 134

138 Accounts Receivable Summary Report (ARRESRSU) To review open invoices, request the Accounts Receivable Summary Report. This report lists all open invoices along with the balance due as of the report date. Prompt Response Description System: AR Accounts Receivable A/R Function: RE Reports Type of Report: SR Standard Report Type of Report: SU Summary Report Sort Order: 51,52 Term, Invoice Number Total Line: 1,2 Sort Levels 1 (51) and 2 (52) Page Breaks: 00 No Page Breaks Selection Criteria: 05 Transaction Detail Transaction Selection Criteria: A3 GL Posting Date TRNS.POSTDT: 07/01/96-06/30/11 Date Range to capture all invoices Separate Detail Criteria: N NO Show Zero Lines: N Don t show fully paid invoices LP Copies, Name, Pri, & Option: 01DEFAULT08 Summary Page: N NO CENTRALIA SD 05/12/11 S U M M A R Y R E P O R T Page 1 MON, MAY 12, :52 PM req: TRAIN leg: loc: IT- - -job: J prog: AR500 <1.44> - -report id: ARSRSU01 SELECT: ((TRNS.POSTDT >= 08/01/1996 AND TRNS.POSTDT <= 06/30/11 )) SORT ORDER: Transaction Term then Ref/Invoice; TOTAL at LEVEL: 2; PAGE BREAK at LEVEL: 0 ID Name Charges Payments Net Balance ============ ========================= =================== =================== =================== Total for Ref/Invoice: 12DI Total for Ref/Invoice: 12DI Total for Ref/Invoice: 12DI Total for Ref/Invoice: 12DI0179 1, , Total for Transaction Term: , , Total for Ref/Invoice: 12EI Total for Ref/Invoice: 12EI0638 1, , Total for Ref/Invoice: 12EI , , , Total for Ref/Invoice: 12EI , , Total for Ref/Invoice: 12EI Total for Transaction Term: , , , G R A N D T O T A L 42, , ,

139 Accounts Receivable Distribution to Resources The process in the Accounts Receivable is similar to that in Accounts Payable except that a different report will be used. Each district will establish a cutoff date in July for posting Accounts Receivable Batch Files with a 06/30/2011 date. The following process should not be done until after this cutoff date has passed and all batch files have been distributed. This process should be assigned to one person at each district. The steps are: 1. Reconcile the General Ledger to the Accounts Receivable database (GLRESR02 and ARRESRSU). 2. Request an Accounts Receivable Summary Report (ARRESRSU) to determine Resources. 3. Determine the Revenue Pseudo for each Resource listed on the ARRESRSU report. 4. Prepare a Journal Entry to credit the Holding Account and debit each Revenue Pseudo. 5. Reverse the Resource Distribution Journal Entry created above. These steps are described in detail on the following pages: 136

140 Step 1. Reconcile the General Ledger and Accounts Receivable Database Request a General Ledger Report (GLRESR02) to obtain the balance in Object Code 9219 in the General Ledger as shown below. Prompt Response Description System: GL General Ledger General Ledger Function: RE Reports Type of report: SR Standard Report Standard Report: 02 General Ledger Type of Selection Criteria: 02 Object Code Selection Criteria: 01 Object Code Enter OBJECT Codes: 9219 Single Fiscal Year: Y Manner of producing report: JB Normal Job - Verbose Format Section(s) to Print: 03 Subfund Total Starting Transaction Date: 07/01/2010 Ending Transaction Date: 06/30/2011 LP Copies, Name, Pri, & Option: 01DEFAULT08 Codes for Options below: 00 CENTRALIA SD Verbose G E N E R A L L E D G E R 07/01/ /30/2011 Page 1 MON, MAY 12, 2011,12:25 PM req: TRAIN leg: loc: IT - - -job: J prog: GL502 <1.23> - -report id: GLGENL02 SELECT OBJECT CODE: 9219 SUBFUND SUBFUND Description Debit Credit Balance =================================== ============== ============== ============== 0101 GENERAL FUND 149, , , CHILD DEVELOPMENT ** G R A N D T O T A L ** 149,914.62** 32,000.00** 117,914.62** 137

141 Request the Accounts Receivable Summary Report (ARRESRSU) to obtain the balance in the Accounts Receivable database. Prompt Response Description System: AR Accounts Receivable A/R Function: RE Reports Type of Report: SR Standard Report Type of Report: SU Summary Report Sort Order: 15,52 Subfund, Invoice Number Total Line: 1 Total for Subfund Only Page Breaks: 00 No Page Breaks Selection Criteria: 05 Transaction Detail Transaction Selection Criteria: A3 GL Posting Date TRNS.POSTDT: 07/01/96-06/30/11 Date Range to capture all invoices Separate Detail Criteria: N NO Show Zero Lines: N Don t show fully paid invoices LP Copies, Name, Pri, & Option: 01DEFAULT08 Summary Page: N NO CENTRALIA SD 05/12/11 S U M M A R Y R E P O R T Page 1 MON, MAY 12, :52 PM req: TRAIN leg: loc: IT- - -job: J prog: AR500 <1.44> - -report id: ARSRSU01 SELECT: ((TRNS.POSTDT >= 08/01/1996 AND TRNS.POSTDT <= 06/30/11 )) SORT ORDER: SUBFUND CODE then Ref/Invoice; TOTAL at LEVEL: 1; PAGE BREAK at LEVEL: 0 ID Name Charges Payments Net Balance ============ ========================= =================== =================== =================== Total for SUBFUND CODE: , , , Total foe SUBFUND CODE: G R A N D T O T A L 149, , ,

142 Compare the GRAND TOTAL Balance on the General Ledger Report to the GRAND TOTAL Net Balance on the Accounts Receivable Summary Report. If the totals above aren t equal, request the General Ledger Transaction File Listing (GLREFLTR) selecting on the Subfund out of balance and sorting and totaling by Job Number. Prompt Response Description System: GL General Ledger General Ledger Function: RE Reports Type of report: FL GL Database File Listing Standard Report: TR Transactions Type of Selection Criteria: 01,02 Pseudo, Object Code Selection Criteria (Pseudo): 19 Subfund Enter the Value for Subfund: 0101 Subfund out of Balance Selection Criteria (Object): 01 Object Code Enter OBJECT Codes: 9219 Starting Transaction Date: 07/01/2010 Ending Transaction Date:: 06/30/2011 Report Format: TL Totals Only Sort Order 90 Job Number Totals 01 Total at Level One (90) Only Page Breaks: 00 No Page Breaks LP Copies, Name, Pri, & Option: 01DEFAULT08 Codes for Options below: 00 CENTRALIA SD Verbose T R A N S A C T I O N L I S T I N G 07/01/ /30/2011 Page 1 MON, MAY 12, 2011,12:43 PM req: TRAIN leg: loc: IT- - -job: J prog: GL440 <1.51> - -report id: GLFLTR02 SORT ORDER: Job Number SELECT SUBFUND: 0101 ; OBJECT CODE: 9219 Sort Value Sort Level Description Sort Level Type Debit Credit Net ========= =================== ================= ====== ============ ============ ============ ** Total 382,321 By Job Number *SORT LEVEL 1 DR-CR 60, , ** Total 382,322 By Job Number *SORT LEVEL 1 DR-CR 6, , ** Total 382,438 By Job Number *SORT LEVEL 1 DR-CR 2, , ** Total 382,440 By Job Number *SORT LEVEL 1 DR-CR 3, , *Entries Snipped* ** Total 388,293 By Job Number *SORT LEVEL 1 DR-CR , , ** Total 388,299 By Job Number *SORT LEVEL 1 DR-CR 1, , ** G R A N D T O T A L ** DR-CR 149, , ,

143 Request the Accounts Receivable Summary Report again, selecting only on the Subfund out of balance and sorting and totaling by Job Number. Prompt Response Description System: AR Accounts Receivable A/R Function: RE Reports Type of Report: SR Standard Report Type of Report: SU Summary Report Sort Order: 55 Job Number Total Line: 01 Total for Job Number Only Page Breaks: 00 No Page Breaks Selection Criteria: 05 Transaction Detail Transaction Selection Criteria: 51 Subfund TRNS.GLKEY5: 0101 Separate Detail Criteria: N NO Show Zero Lines: N Don t show fully paid invoices LP Copies, Name, Pri, & Option: 01DEFAULT08 Summary Page: N NO CENTRALIA SD 05/12/11 S U M M A R Y R E P O R T Page 1 MON, MAY 12, 2011,1:52 PM req: TRAIN leg: loc: IT- - -job: J prog: AR500 <1.44> - -report id: ARSRSU01 SELECT: (TRNSSUBF = 0101 ) SORT ORDER: IFAS Job Number; TOTAL at LEVEL: 1; PAGE BREAK at LEVEL: 0 ID Name Charges Payments Net Balance ============ ========================= =================== =================== =================== Total for IFAS Job Number: 382,321 60, , Total for IFAS Job Number: 382,322 6, , Total for IFAS Job Number: 382,438 2, , Total for IFAS Job Number: 382,440 3, , ***Entries Snipped*** Total for IFAS Job Number: 388, , , Total for IFAS Job Number: 388,299 1, , G R A N D T O T A L 149, , ,

144 Step 2. Request an Accounts Receivable Summary Report (ARRESRSU) to determine Resources After ALL of the Accounts Receivable Batch Files have been distributed, request an Accounts Receivable Summary Report (ARRESRSU) selecting on GL Posting Date and sorting and totaling on Subfund and Resource. Prompt Response Description System: AR Accounts Receivable A/R Function: RE Reports Type of Report: SR Standard Report Type of Report: SU Summary Report Sort Order: 15,12 Subfund, Resource Total Line: 01,02 Totals for both Subfund & Resource Page Breaks: 00 No Page Breaks Selection Criteria: 05 Transaction Detail Transaction Selection Criteria: A3 GL Posting Date TRNS.POSTDT: 07/01/96-06/30/11 Date Range for active A/R s Separate Detail Criteria: N NO Show Zero Lines: N Don t show fully paid invoices LP Copies, Name, Pri, & Option: 01DEFAULT08 Summary Page: N NO CENTRALIA SD 05/12/11 S U M M A R Y R E P O R T Page 1 MON, MAY 12, :52 PM req: TRAIN leg: loc: IT- - -job: J prog: AR500 <1.44> - -report id: ARSRSU01 SELECT: ((TRNS.POSTDT >= 07/01/96 AND TRNS.POSTDT <= 06/30/11 )) SORT ORDER: SUBFUND CODE then RESOURCE CODE; TOTAL at LEVEL: 2; PAGE BREAK at LEVEL: 0 ID Name Charges Payments Net Balance ============ ========================= =================== =================== =================== Total for RESOURCE CODE: , , , Total for SUBFUND CODE: , , , G R A N D T O T A L 149, , ,

145 Step 3. Determine the Revenue Pseudo for Resources on the ARRESRSU report There are several ways to determine the Revenue Pseudo if the Resource and/or Expenditure Pseudo is known: Run one of the GL550 Reports in CDD.Net. There are 3 different types of reports on the GL550 Menu. The reports on the left side of the menu list each expenditure pseudo and all possible revenue pseudos that match based on the various background parts. The Exception Reports on the right side of the menu only list those expenditure pseudos that do not have an appropriate revenue pseudo in the Old Key field of GLUPKY. The GL550_FSR_LIST at the bottom of the menu simply lists every expenditure pseudo and what is in the Old Key field of GLUPKY. Request a Pseudo File Listing (GLREFLKY) for the resources shown on the report. Prompt Response Description System: GL General Ledger General Ledger Function: RE Reports Type of Report: FL GL Database File Listing File Listing: KY Organization Key Information Sel Criteria: 16,18 Resource, Function RESOURCE Criteria: Resources on ARRESRSU FUNCTION Criteria: 0000 Revenue Pseudos Only Short, One Line Format?: Y Sort Fields: 02 Resource Page Breaks: 00 No Page Breaks LP Copies, Name, Pri & Option: 01DEFAULT08 Enter Codes for Options Below: 00 Use All Defaults 142

146 Use the Old Key Lookup window on Web Inquiry screen. Request the Accounts Receivable Summary Report with Totals Only = N and look up the individual Pseudos in the ORG KEY DEFINITION SCREEN (GLUPKY). The Revenue Pseudo is displayed in the Old Key field. 143

147 Step 4. Create the Journal Entries using Utility from Web Inquiry An Intra-Fund Journal Entry Batch must be created that will: Credit the Fund-9219 Holding Account and debit the appropriate Revenue Pseudos. Creating the Journal Entry Batch A utility was created to automate the Distribution to Resources process for the Accounts Receivable Automatic Accruals at Fiscal Year End. Each district will establish a cutoff date in July for posting Accounts Receivable Batch Files with a 06/30/2011 date. The following process should not be done until after this cutoff date has passed and all batch files have been distributed. The utility reads the transaction detail posted to the Accounts Receivable database that has an Invoice Date between 07/01/1996 and 06/30/2011. These are the same transactions that would be found on the Accounts Receivable Summary Report (ARRESRUN). The utility will link each Pseudo with the appropriate Revenue Pseudo using the Old Key field from the ORG KEY DEFINITION SCREEN (GLUPKY), but if the Old Key is blank then the utility will use the original Pseudo. The output file created by this utility will be used as the input file to create a Journal Entry Batch File (GLUTRIIJUN). NOTE: In order for this utility to work, the Old Key field on the ORG KEY DEFINITION SCREEN (GLUPKY) must be populated with the appropriate revenue pseudo for all expenditure pseudos. 144

148 Web Inquiry Reports tab Utilities Year End Accrual Utilities Year End Accrual Utilities Accounts Receivable Utilities 145

149 Accounts Receivable Utilities (1) Run the report first. (2) Run the utility to upload to Bi-Tech. Please review AR100 Year End Accrual Report before creating the output file Defaults to AR 100 Year End Accrual Report Defaults to ledger of User ID Defaults to beginning date for the invoices being accrued XX=Fiscal Year being accrued 06/30/2011 Click to create report 146

150 The following screen displays with a link to access the My Reports. Click to display report Clicking on the My Reports link displays the screen shown below, and allows the user to access the report. The report name entered in the criteria REPORT NAME will appear here. After clicking on the Report Name the system may display We are currently processing your report. At this point the system is gathering all the necessary data. 147

151 Depending upon your security settings of Interet Explore, the system will display an information bar just above the Web IQ menu bar To help protect your security. Click on the information bar and select Download File Click on Open to view the report 148

152 This will generate an Accounts Receivable Accrual Utility Report showing the original Accounts Receivable Expenditure and the corresponding Accounts Receivable Revenue Pseudo-9219 Accrual created by the utility (these lines are printed in bold). The Accounts Receivable Accrual lines (in bold) are what will be written to the Journal Entry batch created with the Interface Utility (GLUTRIIJUN) in the next step. An asterisk (*) on this report indicates an expenditure or Revenue Pseudo that did not have a corresponding Revenue Pseudo in the Old Key field on the GLUPKY screen. The utility will create an automatic accrual with original Revenue Pseudo. AR100 Year End Accrual Output to File Enter Output File name ARLLACCR (must be in upper case) where LL is the District s Ledger Number Defaults to ledger of User ID Defaults to beginning date for the invoices being accrued XX=Fiscal Year being accrued 06/30/2011 Click to create report The following screen displays with a link to access the My Reports. Click to display report Clicking on the My Reports link displays the screen shown below, and allows the user to access the report. 149

153 After clicking on the Report Name the system may display We are currently processing your report. At this point the system is gathering all the necessary data. When the report has finished executing, the following message will be displayed. Once this message has appeared, the output file is ready to be converted to a batch file. 150

154 Journal Entry Interface Utility (GLUTRIIJUN) Please enter the name of the Interface File: This is the Output Filename obtained through the utility (e.g. ARLLACCR). Please enter the name of the NEW JE Batch File: This will be a new Journal Entry batch filename that should follow the Standard Batch Naming convention: JLLXMDDA, where J stands for Journal Entry, LL is the district s Ledger Number, "X" is an initial assigned by the district, "M" is the month, "DD" is the day and "A" is a sequence number. "XMDDA may also be an initial followed by a sequential number. It is imperative that the new batch filename be different than the original interface batch filename generated by the Utility. Would you like the JE Batch sorted? RETURN = Y: N Type N to indicate NO sorting. Do you want like entries summarized? (Y/N): N Type N to indicate NO summarizing. Line Printer Copies, Name, Pri., & Option: 01DEFAULT08 Enter the codes for the options below; RETURN=00 00 Use ALL Defaults 01 Suppress default mapping? (N) 02 Default Fund Offset Method (00) 03 Use Account Conversion Table (N) A summary of your job request is given below: Current Ledger Code(s): LL General Ledger Function: Utilities Utility Function: Rollover & Interface Utilities Rollover/Interface: Convert Interface File to JE Journal Entries Batch Type: Intra-Fund Only JE Batch Interface File: ARLLACCR.DATA.ADMIN JE Batch File: JLLXMDDA.DATA.ADMIN Sort JE Batch: NO Entries Summarized: NO LP Copies, Name, Pri, & Option: 01DEFAULT08 Estimated Run Time: Less than one minute This utility will only produce a tail sheet (no report will be produced). 151

155 Request a Journal Entry Batch Proof (GLJEBP) To which system does this request relate? (type HELP if stuck) AP Accounts Payable CK Check Management GL General Ledger GLJEBP AR Accounts Receivable EN Encumbrances PE Person/Entity Data Base Enter the name of your Journal Entries Batch File: RETURN= Line Printer Copies, Name, Pri., & Option: 01DEFAULT08 Enter the codes for the options below; RETURN=00 00 Use ALL Defaults 01 Special Dollar Formatting (000) 02 JE-ID Page Break (N) 03 Show Offsets & Secondary Trns. (N) 04 Suppress Budget Checking (N) 05 Sort within each JEID (N) 06 Compressed Version? (Y) 08 Exceptions Only? (N) 152

156 Distribute the Journal Entry (GLJEDN) w/ Automatic Reversal Batch option To which system does this request relate? (type HELP if stuck) AP Accounts Payable CK Check Management GL General Ledger GLJEDN AR Accounts Receivable EN Encumbrances PE Person/Entity Data Base Enter the name of your Journal Entries Batch File: RETURN= Enter the Posting Date: (RETURN=current date): 06/30/2011 Line Printer Copies, Name, Pri., & Option: 01DEFAULT08 Enter the codes for the options below; RETURN=00 00 Use ALL Defaults 01 Special Dollar Formatting (000) 02 Create a Reversal Batch (NO) 03 Transaction Type (ST) 04 JE-ID Page Break (N) 05 Large EN Batch? (N) 06 Process Expense Allocations (N) 08 Suppress Budget Checking (N) 09 Sort within each JEID (N) 09 Compressed Version? (Y) 10 Exceptions Only? (N) 02 Would you like to create a reversal batch?: (Y/N): Y Enter the name for the reversal batch: This batch filename must be different than the original batch filename. Enter the Description, if different from the original batch: REVERSE RESOURCE DISTRIBUTION Enter the Reference Date, if different from the original batch: 07/01/2011 Step 5. Reverse the Resource Distribution Journal Entry Request a Batch Proof (GLJEBP) of the Reversal Batch to verify that the data was transferred correctly and that all account numbers are still open and active. Distribute the Reversal Batch (GLJEDN) using a 07/01/2011 date. 153

157 Manual Accruals No Invoices For those districts NOT using the Invoicing portion of Accounts Receivable, the accruals will need to be done manually using the Journal Entry process. Create an Intra-Fund Journal Entry Batch File To which system does this request relate? (type HELP if stuck) AP Accounts Payable CK Check Management GL General Ledger GLJEUN AR Accounts Receivable EN Encumbrances PE Person/Entity Data Base Please stand by: Job will run interactively Begin GL350 <2.53> WED, MAY 08, 2011, 2:49 PM IFAS 7 /7530 To facilitate the use of various reports there are several fields that will need to contain specific information. A separate record must be created for each individual account number (Pseudo- Object Combination) within each individual customer. Description Customer s Name Account (Debit) Revenue Pseudo-9205 Account (Credit) Revenue Pseudo-Object JEID SYSTEMAC (or use actual Invoice Number) JE Date 06/30/2011 Sec Ref OOOO PPPPPPPP (Credit Account - Object Code-Pseudo)??=Fiscal Year being accrued 06/30/

158 Request a JE Batch Proof (GLJEBP) To which system does this request relate? (type HELP if stuck) AP Accounts Payable CK Check Management GL General Ledger GLJEBP AR Accounts Receivable EN Encumbrances PE Person/Entity Data Base Enter the name of your Journal Entries Batch File: RETURN= Line Printer Copies, Name, Pri., & Option: 01DEFAULT08 Enter the codes for the options below; RETURN=00 00 Use ALL Defaults 01 Special Dollar Formatting (000) 02 JE-ID Page Break (N) 03 Show Offsets & Secondary Trns. (N) 04 Suppress Budget Checking (N) 05 Sort within each JEID (N) 06 Compressed Version? (Y) 08 Exceptions Only? (N) Distribute the Journal Entry Batch (GLJEDN) with a Posting Date of 06/30/2011 To which system does this request relate? (type HELP if stuck) AP Accounts Payable CK Check Management GL General Ledger GLJEDN AR Accounts Receivable EN Encumbrances PE Person/Entity Data Base Enter the name of your Journal Entries Batch File: RETURN= Enter the Posting Date: (RETURN=current date): 06/30/2011 Line Printer Copies, Name, Pri., & Option: 01DEFAULT08 Enter the codes for the options below; RETURN=00 00 Use ALL Defaults 01 Special Dollar Formatting (000) 02 Create a Reversal Batch (NO) 03 Transaction Type (ST) 04 JE-ID Page Break (N) 05 Large EN Batch? (N) 06 Process Expense Allocations (N) 08 Suppress Budget Checking (N) 09 Sort within each JEID (N) 09 Compressed Version? (Y) 10 Exceptions Only? (N) 155

159 General Ledger Transaction File Listing To view the accrued transactions, request a General Ledger Transaction File Listing (GLREFLTR) for FUND-9205 sorted and totaled by 2 nd Reference. Prompt Response Description System: GL General Ledger General Ledger Function: RE Reports Type of report: FL GL Database File Listing Standard Report: TR Transactions Type of Selection Criteria: 02 Object Code Selection Criteria (Object): 01 Object Code Enter OBJECT Codes: 9205 Starting Transaction Date: 06/30/2011 Ending Transaction Date:: 06/30/2011 Report Format: SS Special Sorted Short Format Sort Order 83 Secondary Reference Totals 01 Total at Sort Level 1 (83) Only Page Breaks: 00 No Page Breaks LP Copies, Name, Pri, & Option: 01DEFAULT08 Codes for Options below: 00 CENTRALIA SD Verbose T R A N S A C T I O N L I S T I N G 06/30/ /30/2011 Page 1 MON, MAY 12, :52 PM req: TRAIN leg: loc: IT- - -job: J prog: GL440 <1.51> - -report id: GLFLTR02 SORT ORDER: Secondary Reference OBJECT CODE: 9205 Lg Pseudo Account Primary Ref Transaction Description SS Ref Date Job No Debit Credit Net == ============= ============== ==================== == ======= ====== ========= =========== =========== A NMUSD JE 06/30/ , , A JOHN NORTHWAY JE 06/30/ , , **Total By *SORT LEVEL 1 DR-CR 3, , ** G R A N D T O T A L ** DR-CR 3, , Distribution to Resources As the account being debited is the Revenue Pseudo-9205, the entries have already been charged to the proper Resource and no further action is necessary. 156

160 Clearing the Accrual When the payment has been received and is ready to be processed, it is entered into an Accounts Receivable Lonesome Cash Batch File. The information entered in the Lonesome Cash Batch File should be the same as that entered in the Intra-Fund Journal Entry Batch File when the accrual was recorded. ID Units (1) Account (1) Invoice# (1) Units Account (2) Invoice# (2) Leave blank Amount of Accrual Revenue Pseudo-9205 OOOO PPPPPPPPPP (Number used on the Journal Entry) Difference between amount of receipt & amount of accrual Original Revenue Account JEID The Lonesome Cash Batch File would then be processed in the normal manner. 157

161 CDD Accrual Reports The Accounts Receivable Accrual Reports each consist of two sections. The first section recaps the manual accruals by retrieving information from the General Ledger database for Object Codes 9205 and A "Balance Forward" is included which summarizes all data for the dates specified. The second section recaps the "automatic" accruals by retrieving information from the Accounts Receivable database. The report also provides subtotals for each section as well as a grand total. All of these reports use the same Selection Criteria: 1011 (Term Code for FY 2011) XX=Fiscal Year being accrued 2011 AR100 The activity from the General Ledger is sorted and totaled by Object Code (9205 & 9290) and Second Reference. The activity from the Accounts Receivable database is sorted and totaled by Invoice Number. AR100_O The activity from the General Ledger is sorted and totaled by Original Object Code (the first four digits in the Secondary Reference field) and Original Pseudo (the sixth through 15 th digits in the Secondary Reference field) and sorts by Secondary Reference. The activity from the Accounts Receivable database is sorted and totaled by Major Object, Object and Pseudo and sorts by Invoice Number. AR100_P The activity from the General Ledger is sorted and totaled by Object Code (9205 & 9290), Pseudo and Second Reference. The activity from the Accounts Receivable database is sorted and totaled by Customer ID and Invoice Number and totals by Invoice Number. AR110 - This is a summary report with the activity from the General Ledger displayed for each Second Reference with an additional total at the Object Code level. The activity from the Accounts Receivable database is displayed for each Invoice Number. 158

162 159

163 Categorical Programs 160

164 161

165 162

166 163

167 Payroll 164

168 165

169 General Payroll Process Data in Payroll System Payroll System creates the flat file for salaries that debits pseudo-object codes and credits major object codes Payroll System creates a flat file for benefits that debits pseudo object codes and credits major object codes School Districts must distribute this flat file in Bi- Tech OCDE Business Services distributes a flat file that debits major object codes and credits cash on payday School Districts must distribute this flat file in Bi- Tech 12A Payroll Timeline OCDE Business Services distributes a flat file that debits major object codes and credits cash (only distribute OASDI and Medicare object 3300 on payday) 6/29/2011 SD posts PLL4012A file SD posts PLL3012A file If the district fails to transfer OASDI and Medicare expenses from other funds to the General Fund, Due to Due Foms are required. Note: Due to Due froms must be reversed in FY A reversal batch is required for PLL6012A in FY /11/2011 SD runs GL Utility to create and distribute accrual batch file PLL6012A 7/1/2011 OCDE posts PML4512A OCDE posts PML3112A 6/29/2011 OCDE posts PML3512A 7/11/2011 6/30/

170 7/7/2011 SD posts PLL4012B file USING 6/30 date SD posts PLL3012B File USING 6/30 date SD manually accrue OASDI and Medicare 12B Payroll Timeline 7/8/2011 SD run GL utility to create and distribute accrual batch files PLL8012B and PLL6012B USING 6/30 date A reversal batch is required for PLL8012B and PLL6012B in FY /8/2011 OCDE posts accrual batch PML4512B OCDE posts accrual batch PML3112B USING 6/30 date 7/7/2011 7/15/ C Payroll Timeline 7/7/2011 SD posts PLL4012C file USING 6/30 date SD posts PLL3012C File USING 6/30 date SD manually accrue OASDI and Medicare A reversal batch is required for PLL8012C and PLL6012C in FY /8/2011 SD run GL utility to create and distribute accrual batch files PLL8012C and PLL6012C USING 6/30 date 7/8/2011 7/7/2011 7/15/2011 OCDE posts accrual batch PML4512C OCDE posts accrual batch PML3112C USING 6/30 date 167

171 PAYROLL 12A Payroll (Normal Payroll Procedure) Interface Salaries and Wages The 12A Salaries and Wages Interface will be processed using the normal payroll procedure. No accruals are needed since payment will be made in June. SCHOOL DISTRICT: Post Date Mask Description of Batch Detail 06/30 GLUTRIIJUN Transfer YLL4012A to PLL40112A (LL = Ledger Code). GLJEBP Dr: Fund all & Salary Expenditure Pseudo & Detail Objects Cr: Fund all & Major Object-Level 1 (1000) Request a batch proof to verify PLL4012A and make any necessary corrections. 06/30 GLJEDN Distribute PLL4012A. Clearing of 12A Payroll - Payment OCDE DISTRICT ACCOUNTING: Post Batch File (PML4512A) for payment using 6/30 posting date. Dr: Fund--all & Major Object-Level 1(1000) Cr: Fund--all & 9110 Cash 168

172 Interface Fringe Benefits The 12A Fringe Benefits Interface will also be processed using the normal payroll procedure. All benefits will automatically be accrued except MEDICARE and OASDI because it is paid in June. SCHOOL DISTRICT: Post Date Mask Description of Batch Detail 6/30 GLUTRIJUN Transfer YLL3012A to PLL3012A (LL = Ledger Code). *This is Normal Procedure* Dr: Expenditure Pseudo & Benefit Objects Cr: Fund --all & 3100 STRS (holding account) Cr: Fund --all & 3500 SUI (holding account) Cr: Fund --all & 3600 WCI (holding account) Cr: Fund --all & 3353 PARS (if applicable) Cr: Fund --all & 3354 PARS (if applicable) Cr: Fund --all & 3300 MEDICARE (holding account) Cr: Fund --all & 3300 OASDI (holding account) GLJEBP Request a batch proof to verify PLL3012A and make any necessary corrections. 6/30 GLJEDN Distribute PLL3012A. OCDE DISTRICT ACCOUNTING: Post Batch File (PML3112A) using 6/30 posting date to establish object 9521 accrual holding account. Dr: Fund --all & 3100 STRS (holding account) Dr: Fund --all & 3500 SUI (holding account) Dr: Fund --all & 3600 WCI (holding account) Dr: Fund --all & 3353 PARS (if applicable) Dr: Fund --all & 3354 PARS (if applicable) Cr: Fund --all & 9521 Fringe Benefit Accrual (holding account) *This is a Year End Payroll Procedure* Post Batch File (PML3512A) using 6/30 posting date for payment out of general fund (01) only for OASDI and MEDICARE. Dr: Fund --01 & 3300 MEDICARE (holding account) Dr: Fund --01 & 3300 OASDI (holding account) Cr: Fund --01 & 9110 Cash 169

173 Process for Districts with MEDICARE and OASDI expenses in funds other than 01 If a district was unable to submit an inter-fund transfer to OCDE prior to the cutoff date for inter-fund transfers to pay MEDICARE and OASDI in funds other than 01, the following process must be done manually: SCHOOL DISTRICT: Post Date Mask Description for JE 6/30 GLJEUN Set up an Intra-Fund Receivable and Payable (Due to/due from) for payment of MEDICARE and OASDI. Dr: Fund all & 3300 MEDICARE (exclude Fund 01) Dr: Fund all & 3300 OASDI (exclude Fund 01) Cr: Fund all & 9610 Due to Other Funds (holding account.) GLJEBP Dr: Fund 01& 9310 Due from Other Funds (holding account) Cr: Fund 01 & 3300 MEDICARE Cr: Fund 01 & 3300 OASDI Request a batch proof to verify the data entry. 6/30 GLJEDN Distribute the Journal Entry Batch File. In July, reverse the inter-fund receivables (9310) and payables (9610) applicable to MEDICARE and OASDI from the previous step. Post Date Mask Description 7/1 GLJEUI Reverse the Inter-Fund Receivable and Payable (Due to/due from). Dr: Fund all & 9610 Due to Other Funds Cr: Fund 01& 9310 Due from Other Funds GLJEBP Request a batch proof to verify the date entry. Send the Journal Entry batch proof with Transfer Form #1 to Business Services for distribution. 170

174 SCHOOL DISTRICT (12A PAYROLL DISTRIBUTUTION TO THE RESOURCE): A utility has been created to automate the Distribution to Resources process for the Payroll Accruals at fiscal year-end. The utility reads the transaction details posted in the General Ledger by the 12A/12B/12C Fringe Benefits, and the 12B/12C Payroll Salaries. It will link each Expenditure Pseudo with the appropriate Revenue Pseudo using the Old Key field from the ORG KEY DEFINITION SCREEN (GLUPKY). Step 1. Running the report from Web Inquiry NOTE: This utility will need to be run 5 to 7 times once for each of the accrual files Web Inquiry Reports Utilities Year End Accrual Utilities 171

175 Payroll Utilities GL Payroll Utilities Report (1) First use this application to create the report. (2) Then use this application to upload report to Bi-Tech. 172

176 This is the first step referenced on the previous page as (1). Use Details for A Payroll Change Name for Easier Identification in MY REPORTS Listing: Add -PY3012A in UPPER CASE. Defaults to Ledger of User ID Fiscal Year of Actual Accrual For Fringe Benefits, Enter Batch ID PY3012A XX = Fiscal Year Being Accrued For PY3012A, Enter 3101, 3102 For PY3012A, Enter % NOTE: These Object Codes may need to be changed depending on the District. Click to Create Report 173

177 To launch the report, click Run Report, and the following screen displays with a link to access the My Reports tab. Click to Display Report Clicking on the My Reports link displays the screen shown below, and allows the user to access the report. The report name entered in the criteria REPORT NAME will appear here. 174

178 After clicking on the Report Name the system may display We are currently processing your report. At this point the system is gathering all the necessary data. Depending upon your security settings of Interet Explore, the system will display an information bar just above the Web IQ menu bar To help protect your security. Click on the information bar and select Download File 175

179 Click on Open to view the report. This will generate a Payroll Accrual Utility Report showing the original payroll expenditure and the corresponding payroll accrual created by the Web Inquiry report. The payroll accrual lines (printed in bold) will be written to the Journal Entry Batch File created with the Interface Utility (GLUTRIIJUN). An asterisk (*) on this report indicates an Expenditure Pseudo that did not have a corresponding Revenue Pseudo in the Old Key field on the ORG KEY DEFINITION SCREEN (GLUPKY). Therefore, the Web Inquiry report will only populate the object code and not the pseudo key to create an automatic accrual. The Journal Entry Batch File will need to be modified to reflect the correct information. Please review GL Payroll Utilities Report(s) before creating the output file(s) The second part of running this utility (previously noted as 2 in Payroll Utility Report screen) will create the output file that is used as the input file to create a Journal Entry Bach file in Bi-Tech. NOTE: Use this selection for BOTH Payroll and Deferred Summer Pay Web Inquiry Reports Utilities Year End Accrual Utilities Payroll Utilities Payroll Utilities Output to File Use the same path under REPORTS to Payroll Utilities Output to File as first used to GL Payroll Utilities Report. 176

180 Use the Drop Down Box to Select the Desired Report. Defaults to the Ledger of the User ID Defaults to the Payroll Batch ID Selected from the Drop Down Box XX = Fiscal Year Being Accrued Defaults to the Y File that Corresponds to the Selected Batch ID Enter Fiscal Year Being Accrued. Click to Create Report NOTE: Defaults to the object codes that correspond to the selected Batch ID. These may need to be changed depending on the District. Click Submit to launch and a message will be displayed signaling that the file was created successfully. The payroll accrual lines (printed in bold) will be written to the Journal Entry Batch File created with the Interface Utility (GLUTRIIJUN). 177

181 Step 2. Request the Journal Entry Interface Utility (GLUTRIIJUN) To which system does this request relate? (type HELP if stuck) AP Accounts Payable CK Check Management GL General Ledger GLUTRIIJUN AR Accounts Receivable EN Encumbrances PE Person/Entity Data Base Please enter the name of the Interface File: Enter the Output Filename from the Utility (e.g. YLL6012A). Please enter the name of the NEW JE Batch File: Enter the Journal Entry Batch File Name to be created. 12A Fringe Benefits 12B Fringe Benefits 12B Salaries 12C Fringe Benefits 12C Salaries 09B 11C SUI Benefits Deferred Summary Pay PLL6012A PLL6012B PLL8012B PLL6012C PLL8012C PLL60SUI PLL90DSP Would you like the JE Batch sorted? RETURN = Y: N Type N to indicate NO sorting. Do you want like entries summarized? (Y/N): Y Type Y to indicate YES summarizing. Line Printer Copies, Name, Pri., & Option: 01DEFAULT08 Enter the codes for the options below; RETURN=00 00 Use ALL Defaults 01 Suppress default mapping? (N) 02 Default Fund Offset Method (00) 03 Use Account Conversion Table (N) This utility will only produce a tail sheet (no report will be produced). 178

182 Step 3. Request Journal Entry Batch Proof (GLJEBP) To which system does this request relate? (type HELP if stuck) AP Accounts Payable CK Check Management GL General Ledger GLJEBP AR Accounts Receivable EN Encumbrances PE Person/Entity Data Base Enter the name of your Journal Entries Batch File: RETURN=P126012A Line Printer Copies, Name, Pri., & Option: 01DEFAULT08 Enter the codes for the options below; RETURN=00 00 Use ALL Defaults 01 Special Dollar Formatting (000) 02 JE-ID Page Break (Y) 03 Show Offsets & Secondary Trns. (Y) 04 Suppress Budget Checking (N) 05 Sort within each JEID (N) 06 Compressed Version? (Y) 08 Exceptions only? (N) The Batch Proof Listing should be reviewed for any error messages. If there are any errors, access the Journal Entry Batch File (GLJEUN) to make the necessary corrections. 179

183 Step 4. Distribute the Journal Entry Batch (GLJEDN) w/ Automatic Reversal Batch Option To which system does this request relate? (type HELP if stuck) AP Accounts Payable CK Check Management GL General Ledger GLJEDN AR Accounts Receivable EN Encumbrances PE Person/Entity Data Base Enter the name of your Journal Entries Batch File: RETURN=P126012A Enter the Posting Date: (RETURN=current date): 06/30/20xx Line Printer Copies, Name, Pri., & Option: 01DEFAULT08 Enter the codes for the options below; RETURN=00 00 Use ALL Defaults 01 Special Dollar Formatting (000) 02 Create a Reversal Batch (NO) 03 Transaction Type (ST) 04 JE-ID Page Break (Y) 05 Large EN Batch? (N) 06 Process Expense Allocations (N) 08 Suppress Budget Checking (N) 09 Sort within each JEID (N) 09 Compressed Version? (Y) 10 Exceptions Only? (N) 02 Would you like to create a reversal batch?: (Y/N): Y Enter the name for the reversal batch: This batch filename must be different than the original batch filename. Enter the Description, if different from the original batch: REVERSE PY RESOURCE DIST. It is recommended to leave the description blank which will allow the system to pick up the original description in the batch. Enter the Reference Date, if different from the original batch: 07/01/20xx Step 5. Reverse the Resource Distribution Journal Entry Request a Batch Proof (GLJEBP) of the Reversal Batch to verify that the data was transferred correctly and that all account numbers are still open and active. Distribute the Reversal Batch (GLJEDN) using a 07/01/20xx date. 180

184 Clearing of 12A Fringe Benefits Payment & Accruals OCDE DISTRICT ACCOUNTING: Post the STRS 12A document generated by OCDE. Dr: Fund Fringe Benefit Accrual (holding account) Dr: Fund for Charter Schools Cr: Fund Cash SCHOOL DISTRICT: Post Date Mask Description 7/1 GLJEUI Reverse STRS accruals charged to All Funds, but recorded by OCDE under Fund 01. Dr: ALL & 9521 Fringe Benefit Accrual (holding account) Cr: Fund Fringe Benefit Accrual (holding account) GLJEBP Request a batch proof to verify the entry. Send Journal Entry batch proof with Transfer Form #1 to Business Services for posting. 7/1 GLJEUI Issue payment to agencies to clear WCI. SUI will be cleared when electronic payment is sent to EDD by OCDE Payroll Compliance. GLJEBP Dr: Fund Fringe Benefit Accrual (holding account) Dr: Fund 01 35XX for SUI (holding account) Cr: Fund Cash Request a batch proof to verify the data entry. Send the Journal Entry batch proof with Transfer Form #1 to Business Services for distribution. 181

185 12B PAYROLL Interface Salaries & Wages The 12B payroll will be processed using the normal payroll procedure except that the posting date should be 6/30. SCHOOL DISTRICT: Post Date Mask Description 6/30 GLUTRIIJUN Transfer YLL4012B to PLL4012B (LL = Ledger Code). Dr: Fund --all & Salary Expenditure Pseudo & Detail Object Cr: Fund--all & Major Object-Level 1 (2000) GLJEBP Request a batch proof to verify PLL4012B and make any necessary corrections. 6/30 GLJEDN Distribute PLL4012B. OCDE DISTRICT ACCOUNTING: Post Batch File (PML4512B) using 6/30 posting date to establish object 9521 accrual to the holding account. Dr: Fund--all & Major Object-Level 1(2000) Cr: Fund--all & 9521 Payroll Accrual (holding account) 182

186 Interface Fringe Benefits The 12B payroll will be processed using the normal process except that the posting date should be 6/30. All benefits will automatically be accrued except PERS Reduction, MEDICARE and OASDI. No accrual is required for PERS Reduction, but MEDICARE and OASDI must be accrued through a manual journal entry. The interface will debit the pseudo codes and object for PERS 3211/3221, SUI 3500, WCI 3600, PARS 3353/3354, PERS Reduction 3801/3802, MEDICARE 3313/3314, and OASDI 3355/3356, and credit the respective holding accounts. SCHOOL DISTRICT: Post Date Mask Description 6/30 GLUTRIIJUN Transfer YLL3012B to PLL3012B (LL = Ledger Code). *This is Normal Procedure* Dr: Expenditure Pseudo & Benefit Objects Cr: Funds all & 3200 PERS (holding account) Cr: Funds all & 3500 SUI/UIC (holding account) Cr: Funds all & 3600 WCI (holding account) Cr: Funds all & 3353 PARS Certificated (holding account) Cr: Funds all & 3354 PARS Classified (holding account) Cr: Funds all & 3800 PERS Reduction (holding account) Cr: Funds all & 3300 MEDICARE (holding account) Cr: Funds all & 3300 OASDI (holding account) GLJEBP Request a batch proof to verify PLL3012B and make any necessary corrections. 6/30 GLJEDN Distribute PLL3012B. Business Services will clear the PERS accrual in Fund 01 only. SUI will be cleared when electronic payment is issued to EDD by OCDE County Payroll Compliance. WC will be cleared when payment is issued by District. OCDE DISTRICT ACCOUNTING: Post Batch File (PML3112B) for payment using 6/30 posting date. No PERS Reduction codes 3800 accrual required. Dr: Funds--all & 3200 PERS (holding account) Dr: Funds--all & 3500 SUI/UIC (holding account) Dr: Funds--all & 3600 WCI (holding account) Dr: Funds--all & 3353 PARS Certificated (holding account) Dr: Funds--all & 3354 PARS Classified (holding account) Cr: Funds--all & 9521 Fringe Benefit Accrual (holding account) 183

187 Manual Accruals for MEDICARE and OASDI SCHOOL DISTRICT: Post Date Mask Description 6/30 GLJEUN Accrue MEDICARE and OASDI Holding Accounts to Object Code 9521/9519. *MANUAL JOURNAL ENTRY* Dr: Fund all & 3300 OASDI (holding account) Dr: Fund all & 3300 MEDICARE (holding account) Cr: Fund all & 9521 Fringe Benefit Accrual (holding account) GLJEBP Request a batch proof to verify the data entry. 6/30 GLJEDN Distribute the Journal Entry Batch File. 184

188 SCHOOL DISTRICT (12B PAYROLL DISTRIBUTUTION TO THE RESOURCE): Step 1. Running the report from Web Inquiry NOTE: This utility will need to be run 5 to 7 times once for each of the accrual files. Web Inquiry Reports tab Utilities Year End Accrual Utilities 185

189 Payroll Utilities GL Payroll Utilities Report (1) First use this application to create the report. (2) Then use this application to upload report to Bi-Tech 186

190 This is the first step referenced on the previous page (1). Use Details for B Payroll Change Name for Easier Identification in MY REPORTS Listing: Add -PY3012B in UPPER CASE Defaults to Ledger of User ID Fiscal Year of Actual Accrual For Fringe Benefits, Enter Batch ID PY3012B. For Salaries, Enter Batch ID PY4012B XX=Fiscal Year Being Accrued For PY3012B, Enter %. For PY4012B, Enter % NOTE: These Object Codes may need to be changed depending on the District. For PY3012B, Enter 3800, 3801,3802,3811,3812. For PY4012B, Enter % Click to Create Report 187

191 To launch the report, click Run Report, and the following screen displays with a link to access the My Reports tab. Click to Display Report Clicking on the My Reports link displays the screen shown below, and allows the user to access the report. The report name entered in the criteria REPORT NAME will appear here. 188

192 After clicking on the Report Name the system may display We are currently processing your report. At this point the system is gathering all the necessary data. Depending upon your security settings of Interet Explore, the system will display an information bar just above the Web IQ menu bar To help protect your security. Click on the information bar and select Download File 189

193 Click on Open to view the report. This will generate a Payroll Accrual Utility Report showing the original payroll expenditure and the corresponding payroll accrual created by the Web Inquiry report. The payroll accrual lines (printed in bold) will be written to the Journal Entry Batch File created with the Interface Utility (GLUTRIIJUN). An asterisk (*) on this report indicates an Expenditure Pseudo that did not have a corresponding Revenue Pseudo in the Old Key field on the ORG KEY DEFINITION SCREEN (GLUPKY). Therefore, the Web Inquiry report will only populate the object code and not the pseudo key to create an automatic accrual. The Journal Entry Batch File will need to be modified to reflect the correct information Please review GL Payroll Utilities Report(s) before creating the output file(s) The second part of running this utility (previously noted as 2 in Payroll Utility Report screen) will create the output file that is used as the input file to create a Journal Entry Bach file in Bi-Tech. NOTE: This utility is used for BOTH Payroll and Deferred Summer Pay Web Inquiry Reports Utilities Year End Accrual Utilities Payroll Utilities Payroll Utilities/Def Summer Pay Output to File Use the same path under REPORTS to Payroll Utilities Output to File as first used to GL Payroll Utilities Report. 190

194 Use the Drop Down box to Select Desired Report Defaults to the Ledger of the User ID Defaults to the Payroll Batch ID Selected from the Drop Down Box Defaults to the Y File that Corresponds to the Selected Batch ID Enter Fiscal Year Being Accrued Click to Create Report NOTE: Defaults to the object codes that correspond to the selected Batch ID. These may need to be changed depending on the District. Click Submit to launch and a message will be displayed signaling that the file was created successfully. The payroll accrual lines (printed in bold) will be written to the Journal Entry Batch File created with the Interface Utility (GLUTRIIJUN). 191

195 Step 2. Request the Journal Entry Interface Utility (GLUTRIIJUN) To which system does this request relate? (type HELP if stuck) AP Accounts Payable CK Check Management GL General Ledger GLUTRIIJUN AR Accounts Receivable EN Encumbrances PE Person/Entity Data Base Please enter the name of the Interface File: Enter the Output Filename from the Utility (e.g. YLL6012B). Please enter the name of the NEW JE Batch File: Enter the Journal Entry Batch File Name to be created. 12A Fringe Benefits 12B Fringe Benefits 12B Salaries 12C Fringe Benefits 12C Salaries 09B 11C SUI Benefits Deferred Summary Pay PLL6012A PLL6012B PLL8012B PLL6012C PLL8012C PLL60SUI PLL90DSP Would you like the JE Batch sorted? RETURN = Y: N Type N to indicate NO sorting. Do you want like entries summarized? (Y/N): Y Type Y to indicate YES summarizing. Line Printer Copies, Name, Pri., & Option: 01DEFAULT08 Enter the codes for the options below; RETURN=00 00 Use ALL Defaults 01 Suppress default mapping? (N) 02 Default Fund Offset Method (00) 03 Use Account Conversion Table (N) This utility will only produce a tail sheet (no report will be produced). 192

196 Step 3. Request Journal Entry Batch Proof (GLJEBP) To which system does this request relate? (type HELP if stuck) AP Accounts Payable CK Check Management GL General Ledger GLJEBP AR Accounts Receivable EN Encumbrances PE Person/Entity Data Base Enter the name of your Journal Entries Batch File: RETURN=P126012B Line Printer Copies, Name, Pri., & Option: 01DEFAULT08 Enter the codes for the options below; RETURN=00 00 Use ALL Defaults 01 Special Dollar Formatting (000) 02 JE-ID Page Break (Y) 03 Show Offsets & Secondary Trns. (Y) 04 Suppress Budget Checking (N) 05 Sort within each JEID (N) 06 Compressed Version? (Y) 08 Exceptions only? (N) The Batch Proof Listing should be reviewed for any error messages. If there are any errors, access the Journal Entry Batch File (GLJEUN) to make the necessary corrections. 193

197 Step 4. Distribute the Journal Entry Batch (GLJEDN) w/ Automatic Reversal Batch Option To which system does this request relate? (type HELP if stuck) AP Accounts Payable CK Check Management GL General Ledger GLJEDN AR Accounts Receivable EN Encumbrances PE Person/Entity Data Base Enter the name of your Journal Entries Batch File: RETURN=P126012B Enter the Posting Date: (RETURN=current date): 06/30/20xx Line Printer Copies, Name, Pri., & Option: 01DEFAULT08 Enter the codes for the options below; RETURN=00 00 Use ALL Defaults 01 Special Dollar Formatting (000) 02 Create a Reversal Batch (NO) 03 Transaction Type (ST) 04 JE-ID Page Break (Y) 05 Large EN Batch? (N) 06 Process Expense Allocations (N)08 Suppress Budget Checking (N) 09 Sort within each JEID (N) 09 Compressed Version? (Y) 10 Exceptions Only? (N) 02 Would you like to create a reversal batch?: (Y/N): Y Enter the name for the reversal batch: This batch filename must be different than the original batch filename. Enter the Description, if different from the original batch: REVERSE PY RESOURCE DIST. It is recommended to leave the description blank which will allow the system to pick up the original description in the batch. Enter the Reference Date, if different from the original batch: 07/01/20xx Step 5. Reverse the Resource Distribution Journal Entry Request a Batch Proof (GLJEBP) of the Reversal Batch to verify that the data was transferred correctly and that all account numbers are still open and active. Distribute the Reversal Batch (GLJEDN) using a 07/01/20xx date. 194

198 Clearing of 12B Payroll - Payment OCDE DISTRICT ACCOUNTING: Post Batch File (PML4712B) using 7/10 posting date to clear payroll accruals. Dr: Fund --all & 9521 Payroll Accrual Cr: Fund --all & 9110 Cash Clearing of 12B Fringe Benefits - Payment OCDE DISTRICT ACCOUNTING: Post Batch File (PML3712B) using 7/10 posting date to clear MEDICARE & OASDI. Dr: Fund Fringe Benefit Accrual (holding account) Cr: Fund Cash Post the12b/12m OASDI/MEDICARE worksheet using 7/10 posting date generated by OCDE. Dr: Fund Fringe Benefit Accrual (holding account) Dr: Fund 08 or for Charter Schools Cr: Fund Post the PERS 12B and PERSAJ12B document using 7/10 posting date generated by OCDE. Dr: Fund Fringe Benefit Accrual (holding account) Dr: Fund 08 or for Charter Schools Cr: Fund Cash 195

199 Clearing Accruals (MEDICARE, OASDI, PERS, SUI and WC expenses in funds other than 01) SCHOOL DISTRICT: Post Date Mask Description 7/1 GLJEUI Transfer SUI and WC to Fund 01 for payment. Dr: Fund Fringe Benefit Accrual (holding account) Dr: Fund 01-35XX for SUI (holding account) Cr: Fund Cash GLJEBP Request a batch proof to verify the entry. Send Journal Entry batch proof with Transfer Form #1 to Business Services for posting. 7/1 GLJEUI Reverse the PERS, and OASDI & MEDICARE accrual charged to All Funds, but recorded by OCDE under Fund 01. Dr: Fund all & 9521 Fringe Benefit Accrual (holding account) Cr: Fund Fringe Benefit Accrual (holding account) GLJEBP Request a batch proof to verify the entry. Send Journal Entry batch proof with Transfer Form #1 to Business Services for posting. Accruals for 1B Payroll NOTE: The Object Codes 9510 and 9521 may NOT be used in the Payroll System. Any necessary accruals for employees being paid on the 1B Payroll (e.g. substitutes, mentor teachers, etc.) will need to be done using the Journal Entry Process. Create an Intra-Fund Journal Entry Batch File (GLJEUN). Request a Journal Entry Batch Proof (GLJEBP) to verify the data entry. Distribute the Journal Entry Batch File (GLJEDN) with a Posting Date of 6/30/20xx and using the Automatic Reversal Batch option. Request a Journal Entry Batch Proof (GLJEBP) of the Reversal Batch just created. Distribute the Reversal Journal Entry Batch File (GLJEDN) with a 7/1/20xx date. 196

200 12C PAYROLL Interface Salaries & Wages The 12C payroll will be processed using the normal payroll procedure except that the posting date should be 6/30. SCHOOL DISTRICT: Post Date Mask Description 6/30 GLUTRIIJUN Transfer YLL4012C to PLL4012C (LL = Ledger Code). Dr: Salary Expenditure Pseudo & Salary Detail Objects Cr: Fund --all & Major Object-Level 1 (1000) GLJEBP Request a batch proof to verify PLL4012C and make any necessary corrections. 6/30 GLJEDN Distribute PLL4012C. OCDE DISTRICT ACCOUNTING: Post Batch File (PML4512C) using 6/30 posting date to establish object 9521 accrual to the holding account. Dr: Fund--all & Major Object-Level 1(1000) Cr: Fund--all & 9521 Payroll Accrual (holding account) 197

201 Interface Fringe Benefits The 12C payroll will be processed using the normal process except that the posting date should be 6/30. All benefits will automatically be accrued except MEDICARE AND OASDI, which should be accrued through a manual journal entry. The interface will debit the pseudo codes and object for STRS 3101/3102, SUI 3500, WCI 3600, PARS 3353/3354, MEDICARE 3313/3314, and OASDI 3355/3356, and credit the respective holding accounts. SCHOOL DISTRICT Post Date Mask Description 6/30 GLUTRIIJUN Transfer YLL3012C to PLL3012C (LL = Ledger Code). *This is Normal Procedure* Dr: Expenditure Pseudo & Benefit Objects Cr: Funds all & 3100 STRS (holding account) Cr: Funds all & 3500 SUI/UIC (holding account) Cr: Funds all & 3600 WCI (holding account) Cr: Funds all & 3353 PARS Certificated (holding account) Cr: Funds all & 3354 PARS Classified (holding account) Cr: Funds all & 3300 MEDICARE (holding account) Cr: Funds all & 3300 OASDI (holding account) GLJEBP Request a batch proof to verify PLL3012C and make any necessary corrections. 6/30 GLJEDN Distribute PLL3012C. Business Services will clear the STRS accrual in Fund 01 only. SUI will be cleared when electronic payment is issued by OCDE Payroll Compliance. WC will be cleared when payment is issued by the District. OCDE DISTRICT ACCOUNTING: Post Batch File (PML3112C) for payment using 6/30 posting date. Dr: Funds--all & 3100 STRS (holding account) Dr: Funds--all & 3500 SUI/UIC (holding account) Dr: Funds--all & 3600 WCI (holding account) Dr: Funds--all & 3353 PARS Certificated (holding account) Dr: Funds--all & 3354 PARS Classified (holding account) Cr: Funds--all & 9521 Fringe Benefit Accrual (holding account) 198

202 Manual Accruals for MEDICARE and OASDI SCHOOL DISTRICT: Post Date Mask Description 6/30 GLJEUN Accrue OASDI and MEDICARE Holding Accounts to Object Code 9521/9519. *MANUAL JOURNAL ENTRY* Dr: Fund all & 3300 OASDI (holding account) Dr: Fund all & 3300 MEDICARE (holding account) Cr: Fund all & 9521 Fringe Benefit Accrual holding account) GLJEBP Request a batch proof to verify the data entry. 6/30 GLJEDN Distribute batch. 199

203 SCHOOL DISTRICT (12C PAYROLL DISTRIBUTUTION TO THE RESOURCE): Step 1. Running the report from Web Inquiry NOTE: This utility will need to be run 5 to 7 times once for each of the accrual files. Web Inquiry Reports tab Utilities Year End Accrual Utilities 200

204 Payroll Utilities GL Payroll Utilities Report (1) First use this application to create the report. (2) Then use this application to upload report to Bi-Tech. 201

205 This is the first step referenced on the previous page (1). Use Details for C Payroll Change Name for Easier Identification in MY REPORTS listing: Defaults to Ledger of the User ID Fiscal Year of Actual Accrual Add -PY3012C in UPPER CASE For Fringe Benefits, Enter Batch ID PY3012C. For Salaries, Enter Batch ID PY4012C XX=Fiscal Year Being Accrued For PY3012C, Enter %. For PY4012C, Enter % NOTE: These Object Codes may need to be changed depending on the District. For PY3012C, Enter 3800, 3801,3802,3811,3812. For PY4012C, Enter % Click to Create Report 202

206 To launch the report, click Run Report, and the following screen displays with a link to access the My Reports. Click to Display Report Clicking on the My Reports link displays the screen shown below, and allows the user to access the report. The report name entered in the criteria REPORT NAME will appear here. 203

207 After clicking on the Report Name the system may display We are currently processing your report. At this point the system is gathering all the necessary data. Depending upon your security settings of Interet Explore, the system will display an information bar just above the Web IQ menu bar To help protect your security. Click on the information bar and select Download File 204

208 Click on Open to view the report. This will generate a Payroll Accrual Utility Report showing the original payroll expenditure and the corresponding payroll accrual created by the Web Inquiry report. The payroll accrual lines (printed in bold) will be written to the Journal Entry Batch File created with the Interface Utility (GLUTRIIJUN). An asterisk (*) on this report indicates an Expenditure Pseudo that did not have a corresponding Revenue Pseudo in the Old Key field on the ORG KEY DEFINITION SCREEN (GLUPKY). Therefore, the Web Inquiry report will only populate the object code and not the pseudo key to create an automatic accrual. The Journal Entry Batch File will need to be modified to reflect the correct information. Please review GL Payroll Utilities Report(s) before creating the output file(s) The second part of running this utility (previously noted as 2 in Payroll Utility Report screen) will create the output file that is used as the input file to create a Journal Entry Bach file in Bi-Tech. NOTE: This utility is used for BOTH Payroll and Deferred Summer Pay Web Inquiry Reports Utilities Year End Accrual Utilities Payroll Utilities Payroll Utilities/Def Summer Pay Output to File Use the same path under REPORTS to Payroll Utilities Output to File as first used to GL Payroll Utilities Report. 205

209 Use the Drop Down Box to Select Desired Report Defaults to the Ledger of the User ID Defaults to the Payroll Batch ID Selected from the Drop Down Box. XX = Fiscal Year Being Accrued Defaults to the Y File that Corresponds to the Selected Batch ID Enter Fiscal Year Being Accrued. Click to Create Report. NOTE: Defaults to the object codes that correspond to the selected Batch ID. These may need to be changed depending on the District. Click Submit to launch and a message will be displayed signaling that the file was created successfully. The payroll accrual lines (printed in bold) will be written to the Journal Entry Batch File created with the Interface Utility (GLUTRIIJUN). 206

210 Step 2. Request the Journal Entry Interface Utility (GLUTRIIJUN) To which system does this request relate? (type HELP if stuck) AP Accounts Payable CK Check Management GL General Ledger GLUTRIIJUN AR Accounts Receivable EN Encumbrances PE Person/Entity Data Base Please enter the name of the Interface File: Enter the Output Filename from the Utility (e.g. YLL6012C). Please enter the name of the NEW JE Batch File: Enter the Journal Entry Batch File Name to be created. 12A Fringe Benefits 12B Fringe Benefits 12B Salaries 12C Fringe Benefits 12C Salaries 09B 11C SUI Benefits Deferred Summary Pay PLL6012A PLL6012B PLL8012B PLL6012C PLL8012C PLL60SUI PLL90DSP Would you like the JE Batch sorted? RETURN = Y: N Type N to indicate NO sorting. Do you want like entries summarized? (Y/N): Y Type Y to indicate YES summarizing. Line Printer Copies, Name, Pri., & Option: 01DEFAULT08 Enter the codes for the options below; RETURN=00 00 Use ALL Defaults 01 Suppress default mapping? (N) 02 Default Fund Offset Method (00) 03 Use Account Conversion Table (N) This utility will only produce a tail sheet (no report will be produced). 207

211 Step 3. Request Journal Entry Batch Proof (GLJEBP) To which system does this request relate? (type HELP if stuck) AP Accounts Payable CK Check Management GL General Ledger GLJEBP AR Accounts Receivable EN Encumbrances PE Person/Entity Data Base Enter the name of your Journal Entries Batch File: RETURN=P126012C Line Printer Copies, Name, Pri., & Option: 01DEFAULT08 Enter the codes for the options below; RETURN=00 00 Use ALL Defaults 01 Special Dollar Formatting (000) 02 JE-ID Page Break (Y) 03 Show Offsets & Secondary Trns. (Y) 04 Suppress Budget Checking (N) 05 Sort within each JEID (N) 06 Compressed Version? (Y) 08 Exceptions only? (N) The Batch Proof Listing should be reviewed for any error messages. If there are any errors, access the Journal Entry Batch File (GLJEUN) to make the necessary corrections. 208

212 Step 4. Distribute the Journal Entry Batch (GLJEDN) w/ Automatic Reversal Batch Option To which system does this request relate? (type HELP if stuck) AP Accounts Payable CK Check Management GL General Ledger GLJEDN AR Accounts Receivable EN Encumbrances PE Person/Entity Data Base Enter the name of your Journal Entries Batch File: RETURN=P C Enter the Posting Date: (RETURN=current date): 06/30/20xx Line Printer Copies, Name, Pri., & Option: 01DEFAULT08 Enter the codes for the options below; RETURN=00 00 Use ALL Defaults 01 Special Dollar Formatting (000) 02 Create a Reversal Batch (NO) 03 Transaction Type (ST) 04 JE-ID Page Break (Y) 05 Large EN Batch? (N) 06 Process Expense Allocations (N) 08 Suppress Budget Checking (N) 09 Sort within each JEID (N) 09 Compressed Version? (Y) 10 Exceptions Only? (N) 02 Would you like to create a reversal batch?: (Y/N): Y Enter the name for the reversal batch: This batch filename must be different than the original batch filename. Enter the Description, if different from the original batch: REVERSE PY RESOURCE DIST. It is recommended to leave the description blank which will allow the system to pick up the original description in the batch. Enter the Reference Date, if different from the original batch: 07/01/20xx Step 5. Reverse the Resource Distribution Journal Entry Request a Batch Proof (GLJEBP) of the Reversal Batch to verify that the data was transferred correctly and that all account numbers are still open and active. Distribute the Reversal Batch (GLJEDN) using a 07/01/20xx date. 209

213 Clearing of 12C Payroll - Payment OCDE DISTRICT ACCOUNTING: Post Batch File (PML4712C) using 7/10 posting date to clear payroll accruals. Dr: Fund --all & 9521 Fringe Benefit Accrual Cr: Fund --all & 9110 Cash Clearing of 12C Fringe Benefits Payment OCDE DISTRICT ACCOUNTING: Post Batch File (PML3712C) using 7/10 posting date to clear MEDICARE & OASDI Dr: Fund Fringe Benefit Accrual (holding account) Cr: Fund Cash Post the STRSAJ 12A document generated by OCDE. SCHOOL DISTRICT: Dr: Fund Fringe Benefit Accrual (holding account) Dr: Fund 08 or for Charter Schools Cr: Fund Cash Post Date Mask Description 7/1 GLJEUI Transfer SUI, WCI and PARS to Fund 01 for payment. Dr: Fund Fringe Benefit Accrual (holding account) Dr: Fund 01-35XX for SUI (holding account) Cr: Fund Cash GLJEBP Request a batch proof to verify the entry. Send Journal Entry batch proof with Transfer Form #1 to Business Services for posting. 7/1 GLJEUI Reverse the OASDI, MEDICARE, and STRS accrual charged to All Funds, but recorded by OCDE under FUND 01. Dr: Fund--all & 9521 Fringe Benefit Accrual (holding account) Cr: Fund--01 & 9521 Fringe Benefit Accrual (holding account) GLJEBP Request a batch proof to verify the entry. Send Journal Entry batch proof with Transfer Form #1 to Business Services for posting. 210

214 Accruals for 1A Payroll NOTE: The Object Codes 9510 and 9521 may NOT be used in the Payroll System. Any necessary accruals for employees being paid on the 1A Payroll (e.g. substitutes, mentor teachers, etc.) will need to be done using the Journal Entry Process. Create an Intra-Fund Journal Entry Batch File (GLJEUN). Request a Journal Entry Batch Proof (GLJEBP) to verify the data entry. Distribute the Journal Entry Batch File (GLJEDN) with a Posting Date of 6/30/20xx and using the Automatic Reversal Batch option. Request a Journal Entry Batch Proof (GLJEBP) of the Reversal Batch just created. Distribute the Reversal Journal Entry Batch File (GLJEDN) with a 7/1/20xx date. Accruals for 1C Payroll NOTE: The Object Codes 9510 and 9521 may NOT be used in the Payroll System. Any necessary accruals for employees being paid on the 1C Payroll (e.g. substitutes, mentor teachers, etc.) will need to be done using the Journal Entry Process. Create an Intra-Fund Journal Entry Batch File (GLJEUN). Request a Journal Entry Batch Proof (GLJEBP) to verify the data entry. Distribute the Journal Entry Batch File (GLJEDN) with a Posting Date of 6/30/20xx and using the Automatic Reversal Batch option. Request a Journal Entry Batch Proof (GLJEBP) of the Reversal Batch just created. Distribute the Reversal Journal Entry Batch File (GLJEDN) with a 7/1/20xx date. 211

215 DEFERRED SUMMER PAY A utility has been created to automate the Distribution to Resources process for the Payroll Accruals for fiscal year end. The utility reads the transaction summary for Deferred Summer Pay which comes from the payroll System. It will link each Expenditure Pseudo with the appropriate Revenue Pseudo using the Old Key fields from the ORG KEY DEFITION SCREEN (GLUPKY). Step 1. Running the report from Web Inquiry NOTE: The Deferred summer Pay Report/Output to File should be run after 12C payroll has been processed on July 10 th. The Output to File can be processed on July 11 th or later. Follow the same pathway to the Deferred Summer Pay Utility Report as used for the Payrolls. Web Inquiry Reports Utilities Year End Accrual Utilities Payroll Utilities GL Deferred Summer Pay Report (noted as 1 First step in box below) (1) First use this application to create the report. (2) Then use this application to upload report to Bi-Tech. 212

216 Defaults to Ledger of User ID XX = Fiscal Year Being Accrued Defaults to % Click to Create Report To launch the report, click Run Report. The following screen displays with a link to access the My Reports tab. Click to Display Report 213

217 Clicking on the My Reports link displays the screen shown below, and allows the user to access the report. After clicking on the Report Name the system may display We are currently processing your report. At this point the system is gathering all the necessary data. Depending upon your security settings of Interet Explore, the system will display an information bar just above the Web IQ menu bar To help protect your security. Click on the information bar and select Download File 214

218 Click on Open to view the report. The second part of running this utility will create the output file that is used as the input file to create a Journal Entry Batch file in Bi-Tech. NOTE: Use this selection for BOTH Payroll and Deferred Summer Pay Web Inquiry Reports Utilities Year End Accrual Utilities Payroll Utilities Payroll Utilities/Def Summer Pay Output to File Use the same path under REPORTS to Def Summer Pay Output to File as first used to GL Deferred Summer Pay Report. 215