EIS Fiscal Year-end Updates

Overview  New Capital Assets EMIS Requirement  New EISEMS Program 2

New Capital Assets EMIS Requirement  New reporting requirement for Period H (July) Open July 1 – Sept. 30 Submission Deadlines of Aug. 26 and Sept 2.  Total Original Costs by Asset Class  Total Depreciation by Asset Class  Presented same as in notes to GAAP financial statements 3

4 A Balance at 6/30/08 B Additions C Reductions A + B - C Balance at 6/30/09 Governmental Activities Nondepreciable Capital Assets Land$568,026$ 0 $ 568,026 Construction in Progress 0 2,567,899 0 Total Nondepreciable Capital Assets ❶ 568,026 2,567,899 03,135,925 Depreciable Capital Assets Land Improvements 298, , ,544 Buildings and Building Improvements17,014, , ,900,947 Furniture, Fixtures, and Equipment 276,124 42,478 (69,454) 249,148 Vehicles 2,023, ,110 (199,314) 2,005,592 Total Depreciable Capital Assets ❷ 19,613,512 1,285,487 (268,768) 20,630,231 Less Accumulated Depreciation Land Improvements (20,291) (14,669) 0 (34,960) Buildings and Building Improvements(3,816,987) (180,484) 0(3,997,471) Furniture, Fixtures, and Equipment (201,807) (12,868) 65,968 (148,707) Vehicles (1,082,903) (143,775) 199,314 (1,027,364) Total Accumulated Depreciation ❸ (5,121,988) (351,796) 265,282 (5,208,502) Depreciable Capital Assets, Net ❹ = ❷+ ❸ 14,491,524933,691 (3,486)15,421,729 Governmental Activities Capital Assets, Net ❶ + ❹ $15,059,550 $3,501,590 ($3,486)$18,557,654

Capital Assets Codes  NDC Capital Assets not being depreciated, Construction in Progress  NDL Capital Assets not being depreciated, Land  DBI Depreciable Capital Assets, Buildings and Building Improvements  DBK Depreciable Capital Assets, Books  DFE Depreciable Capital Assets, Furniture, Fixtures and Equipment  DIN Depreciable Capital Assets, Infrastructure  DLI Depreciable Capital Assets, Land Improvements  DVE Depreciable Capital Assets, Vehicles 5

Capital Assets Codes (Cont.)  LBI Accumulated Depreciation, Buildings and Building Improvements  LBK Accumulated Depreciation, Books  LFE Accumulated Depreciation, Furniture, Fixtures and Equipment  LIN Accumulated Depreciation, Infrastructure  LLI Accumulated Depreciation, Land Improvements  LVE Accumulated Depreciation, Vehicles  See EMIS Guide, Ch. 4 for definitions of each category 6

New EISEMS Program and.COM Procedure  EISEMS.COM procedure Prompts for Entity ID’s to include or exclude Runs EIS103 for Original Cost amounts Runs EIS104 for Depreciation amounts Compiles results into EISEMS.SEQ file Ch. 5 EMIS Sequential file with Capital Assets info Load into EMIS in normal manner Generates summary report Similar to sample on slide 5 7

EISEMS Functionality  Governmental assets only Fund type = “G” From EISMNT/FNDSCN for “current fund”  Excluded/Error if no or invalid Asset Class  For Asset Class 01xx Uses “Depreciation Method” to determine Code 8

EISEMS Asset Class Mappings  01xx = NDL if Depreciation Method = N  01xx = DLI, LLI Land Improvements  02xx = DBI, LBI Buildings/Improvements  03xx = DFE, LFE Furniture/Fixtures/Equip.  04xx = DVE, LVE Vehicles  05xx = DIN, LIN Infrastructure  06xx = DBK, LBK Books  08xx = NDC Construction in Progress 9

EIS Items to Check  “Land” items have Deprec. Method = “N”  Fund types all entered and accurate EISMNT/FNDSCN  Capitalized items all have accurate “Class” EISSCN/ITMSCN screen 1 Check with EISRPT/EIS304 Recommend sorting by AC,IC 10