NWOCA USAS Fiscal Year End Closing Procedures 2017

NWOCA USAS Fiscal Year End Closing Procedures 2017
Please use the “USAS Fiscal Year End Closing Checklist” under the “Closing Procedures” section of the “2017 Fiscal Year End Closing Materials” Fiscal Wiki page when closing out the fiscal year

Pre-Closing Procedures
The following steps may be completed prior to closing for fiscal year-end.

VALACT Should be run to check for any invalid accounts that may need to be fixed prior to closing for the fiscal year. Creates a report of invalid accounts with an explanation as to why the accounts are considered invalid WARNING messages will not cause any problems when trying to run year-end programs like USAEMSEDT or USAEMS FATAL messages will prevent the USAEMS sequential file from being created

VALACT All accounts will be validated
regardless of active/inactive status or any start/stop dates, Accounts which have dollar amount fields that are all $0 will have their errors listed as warnings. If any amount field is non- zero, then the errors will be listed as fatals. Choosing “Y” to exclude accounts with all $0 amounts may significantly reduce the number of warnings on your report

Possible VALACT Messages
“Warning: ODE requires OPU to be entered for this func/obj per EMIS Guide” Will only appear for traditional districts with more than one building According to the Expenditure Chapter in ODE's EMIS guide, ODE wants an OPU for particular function/objects. This warning was added in USAS in response to the "critical errors" on OPU's implemented by ODE during period H EMIS reporting. This warning will not appear if the function or object are invalid. Critical errors in manifest – prorated by ODE Current ODE EMIS Manual – Section 6.3 Expenditure Record (QC)

41xx/8x0 must have OPU defined
Example VALACT warning: Warning: ODE requires OPU to be entered for this func/obj per EMIS Guide. ART CLUB - EXPENSES Entity OPU Description IRN Type SAMPLEVILLE - DISTRICT WIDE SAMPLEVILLE ELEM/MIDDLE SCHOOL SAMPLEVILLE HIGH SCHOOL SAMPLEVILLE CENTRAL OFFICE C EXTRA CURRICULARS Chapter 6.3 41xx/8x0 must have OPU defined EMIS guide states 41xx function with Object 8X0 must have OPU defined (meaning OPU must be tied to building IRN#). In OPUEDT 400 is tied to district IRN. Leave as is and it will prorate expenses, otherwise if ART club expenses are tied to high school, ACTCHG the OPU to 200 so expenses will be tied to HS building IRN#

“Invalid object per the current blue book standards.” The same applies for invalid function or receipts codes The dimension (function, receipt or object code) is no longer valid in USAS WARNING will precede the message if there are zero amounts against this account; you can choose to ignore the warning. FATAL will precede it if there are any non-zero amounts against this account; need to use ACTCHG to make the necessary changes The fatal error on the 700 object is an appropriation account. You will also find the related budget account on the report with a fatal message as well. I specifically included this slide because I’ve had a couple of calls already regarding fatal 7xx objects on their VALACT report. AOS announced the deletion of 7xx object codes back in the fall of 2010 and we removed the 7xx codes from the software in December What I’m finding is not so much expenditures made but expendable (budgeted) amounts so what I’m thinking is that these accounts are getting accidentally budgeted to every year. APPROP will not budget to inactive accounts so you need to make sure these 7xx accounts are flagged as inactive. To fix these fatal messages, you need to run ACTCHG to change the 7xx budget account to I would assume, a 6xx object code. Just a note too: ACTCHG will not delete the 700 appropriation accounts... it will leave the appropriation accounts on file. The message will turn from fatal to a warning in VALACT but if you would like to clean them up, run a DELACT… the appropriation accounts should be on there. If so, you can then delete them.

Possible VALACT messages
“Invalid Fund Per Current Blue Book Standards” The Fund is no longer valid in USAS. WARNING will precede the message if there were zero amounts against the account; you can choose to ignore the warning. FATAL will precede it if there were non-zero amounts against the account; it will cause errors when running USAEMS

“Function must be defined at a higher level of detail” The same applies for receipt or object codes The dimension (function, receipt or object code) is no longer valid in USAS; AOS has defined it to a higher level of detail WARNING will precede the message there are zero amounts on the account; you can choose to ignore the warning. FATAL will precede it if there are non-zero amounts on the account; need to use ACTCHG to define it at a higher level

“ODE requires SUBJ or IL to be entered for this func/obj in most cases” according to EMIS requirements, ODE wants a subject or instructional level on certain types of accounts. Rule of thumb: if it’s a high school or middle/junior high class where teachers teach specific courses, a subject code should be provided. If it’s an elementary, then an instructional level should be provided. However, ODE states that there are cases where this doesn't apply and it is okay in those cases not to provide the subject or IL code. So since it is not enforced, it will display in VALACT as a warning.

Possible VALACT messages
“A Valid EMIS category should be entered for this fund” WARNING will precede this message if you entered an “*” in the EMIS Fund Category for a fund that requires an EMIS Category code. This is intended for you to verify (double-check) that there isn’t an existing code that should be used. If no proper code exists, the * should be used. WARNING will also precede message if EMIS Fund Category is blank for a fund that requires an EMIS Category code and there is no activity against this code; Even though a warning, strongly advise to enter a fund category (or an *) to that cash account. FATAL will precede this message if the EMIS Fund Category is blank for a fund that requires a fund category code and there is activity against this fund. Must enter a fund category to the cash account

District/Building Financial Data
The District Financial General Information and Building Financial information must be entered through USAEMSDB. This data will be reported under Financial Reporting Period H for FY16.

USAEMSDB - DSTMNT Central Office Square Footage and ITC IRN are found in the USAEMSDB program option 1 - DSTMNT 086496 Fatal on Attribute number reported as “0” Fatal if more than one CENOFFSQFT record was reported

USAEMSDB - BLDMNT The transportation and lunchroom percentages and correct square footage fields are found on the USAEMSDB program option 2. Critical “sum of all records reported with TRANSPTPCT <> 100% CRITICAL on “sum of all records reported with LUNCHRMPCT <> 100% , , , , , , , , , , , , Current EMIS Guide – Section 5.3 Organization General Information Record (DN) – Financial Group

USAEMSDB - BLDRPT A report can be generated for the transportation, lunchroom percentages and building square footage under USAEMSDB option 3 - BLDRPT

* Current ODE EMIS Manual - Section 6.2 Cash Record (QC)
EMIS Fund Categories VALACT Lists errors for invalid fund categories EMISFCAT report Lists all funds and associated fund category Enter “not applicable” on the cash account if no appropriate code exists Any time you enter an " * " you will receive a 'warning' on the VALACT report. This is just to make you look at the account and make sure that there isn't an existing code you should be using. If no code exists for the account, then you use the " * ". Regarding the VALACT error of "invalid fund per blue book..", as long as you don't have any activity (i.e. expenditures) against that account, you can choose to ignore the error. If there is any activity in the fund, it will cause an error on the 4502 report. If you want to change it, you can use FNDCHG and change it to another fund number. If there is not an appropriate fund number, then use a 599 with a unique scc. USAEMS EMIS extraction program will also issue fatal errors if funds that are required to have a category are not coded correctly. * Current ODE EMIS Manual - Section 6.2 Cash Record (QC)

Operational Units Check Operational Units
Use USASWeb/ Operational Units to query all the OPUS; and make modifications if needed OPU of 000 has to equal the reporting district IRN; this is the district-wide OPU and shouldn’t be used to identify a specific building One of the validations ODE is adding for EMIS-R is that in OPUEDT, the IRN for the “000” OPU has to equal the reporting district IRN OPUs get included on the EMIS-R submission and one of the validations ODE is adding is that in the OPU master file (i.e., OPUEDT), the IRN for the “000” OPU has to equal the reporting district IRN. This will not be a problem for any of you - USAS has already been doing this validation in both OPUEDT and USAEMS for several years. If the Operational Unit (OPU) is a school building, use the building IRN for the entity IRN. If the OPU is the central office then the entity IRN should be the district IRN and the entity type should be a “C” and OPU should be non zero. However, we skip the validation for ITC’s, because some have their records in with a fiscal agent’s files. In that case, the “000” OPU would have the IRN of the fiscal agent, not the IRN of the ITC, which is going to cause an error when the ITC tries to report in EMIS-R. So, if your ITC has your own separate set of files, then all you need to do is check your “000” opu in OPUEDT and make sure that it contains the same IRN that you use for your EMIS-R reporting. If you have a fiscal agent, then right now all of the other miscellaneous information is also getting reported as the information of the fiscal agent instead of the ITC’s actual information. So what we are recommending in that case is that you take your USAEMS.SEQ file, import it into EMIS-FFE, change the IRN of the “000” OPU to your ITC IRN, and also clean up any of the other miscellaneous information to report your own information instead of your fiscal agent information. Then export it back out of EMIS-FFE and load into the data collector. There are other ways this could be accomplished, but this seemed like the easiest way to us. Any OPU specifically designated for central office costs should be flagged with an entity type of “C”.

Period H validations before closing out USAS for the FY
ODE plans on opening the Financial (H) Manifest early ODE wants districts to collect and prepare their financial data before closing the year to check for bad/missing values as well as for MOE requirements (discuss at end) Errors will be included on the Level 1 validation report; if you have errors and want to make corrections in USAS before closing out, you finally can! If you go one step further and submit the data to ODE, they will send back financial reports which you can review and make adjustments if necessary (before closing out the year!); your data also will be available for review via the Secure Data Center (SDC). Fiscal Year 2014 Financial Reports Available for Review In addition to the financial data checks for errors and/or missing data that will be included on the General Issues and General Missing data reports generated by ODE, your data also will be available for review via the Secure Data Center (SDC). Please coordinate with your superintendent and/or EMIS coordinator to obtain access to the SDC if you do not already have access. The SDC will allow you to preview the key financial metrics that will appear on the report card, including total expenditure per pupil and expenditures broken down by classroom vs. non-classroom. Fiscal Year 2014 Building-level Expenditures In addition to district-level data in the SDC, the department will begin to drill down to building-level expenditures. If a district does not assign an OPU number to denote a specific building, the department will prorate the expenditures based on a district’s EMIS data, including student enrollment, classified and/or certified salary amounts, square footage, student transportation percentage or school lunch participation percentage. The basis for prorating expenditures will depend on the USAS function and object code used. More details of the proration methodology will be forthcoming. In the interim, please check the aforementioned EMIS data elements that will be used for proration or accuracy. After you close the fiscal year: you can’t change the information for certain elements because it has already been reported to AOS (via USASAUD). So once you’re in July, fatals will be changed to critical errors on certain elements – fund, function, object. (Critical errors are ones that will say critical error, but can still be submitted) Districts should not change these elements after they’ve closed, they should report them with the critical errors, because this is the way AOS will get them. ODE is producing reports, encouraging districts to submit so that they can review these reports (Financial Expended Amount by Category report) on EMISWEB reports?? 14 H – -New manifest released last Friday, now checking for valid USAS codes. -Districts should run and check now even if they don’t submit. Can make changes now up until they close their books. -Once districts close their books they can’t change the information for certain elements because it has already been reported to AOS. -So, once in July, fatals will be changed to critical errors on certain elements – fund, function, object. (Critical errors are ones that will say critical error, but can still be submitted). -Districts should not change these elements after they’ve closed, they should report them with the critical errors, because this is the way AOS will get them. -ODE is producing reports, encourage districts to submit so that they can review these reports. -Additional checks will be added on 6/13; these will be more checks on opu’s, including the function and opu combinations. These will not change to critical because AOS doesn’t care about the opu’s, so districts are expected to still get them fixed. Specifically checks are now on the following code sets: Fund, Function, Object, Fund Class, Instructional Level, Subject, Debt Retirement/General Fund, OPU, and ODE Brief Description. Other edits and additions are listed below. Check EMIS Manual Sections and USAS Manual for list of valid values for Financial (H) reporting.

Appropriations Next Year estimated budgets and revenues may be entered into the Next Year Proposed fields through APPROP prior to running Fiscal Year-end ADJUST. Note: Alternatively, IABMASS, IABMNT or IABLOAD (also part of APPROP) may be used AFTER closing the fiscal year

Appropriations - APPROP
NYPINI…clears out anything currently in the next year proposed fields NYPMASS…allows ranges of accounts to be mass updated based on the calculation method chosen NYPMNT…enter next year proposed amounts individually NYPLOAD…upload next year proposed amounts via a spreadsheet file NYP Options of APPROP explained in mini-videos on SSDT Channel on YouTube.

Month-end Closing

Month-end Closing Follow the normal process of closing out for the month After all transactions have been entered, reconcile USAS with the bank BALCHK totals should be in balance Ensures all underlying accounts are in balance with the associated cash account Current encumbered amounts from the BALCHK should balance with the amounts reported on the PODETL Cash Reconciliation from USAEMSEDT should balance with FINSUMM The district should proceed with the normal process of closing out a month for the month of June. They need to reconcile with the bank. Run BALCHK and ensure all cash, appropriation, and budget accounts are in agreement as well as the revenue and cash accounts are in agreement. The current encumbered amounts from BALCHK should balance with the amounts reported on the PODETL. BALCHK is reporting the encumbered amounts as found on the account file while PODETL is reporting encumbered amounts as found on the purchase orders that have been posted to the system. If these are not in agreement, running FIXENC normally gets them back into balance. The cash reconciliation information should be entered into option 1 of the The totals entered should balance with the fund total reported on the FINSUMM.

Month-end Closing FINSUMM needs to balance with FINDET
Figures are coming from 2 completely different areas FINSUMM pulls amounts from the account file FINDET pulls amounts from the detailed transaction files If the 2 do not balance, means something did not get completely updated during processing Run SM2 CALC option if tracking SM2 figures Run MONTHEND in the “B” account to copy your June files from your live account into your “B” account Very important to watch copy and make sure there aren’t any errors FINSUMM also needs to balance with the FINDET. Again these reports are pulling their totals from 2 different areas. Making sure that the totals agree ensure that the account file is in balance with the transaction files and the transaction detail that has been posted to the system. The CALC option of the SM12 program can optionally be run. Generate all month-end reports and run MONTHLYCD.

Month-end Closing Run MONTHLYCD
If you choose to have the monthly reports copied to CDROM, NWOCA will archive these files at the end of the fiscal year onto on or more CD’s. Run ADJUST from your normal account, selecting month-end.

Fiscal Year-end Closing

Run ADJUST a second time from your normal account, selecting Year-end and Fiscal. You may begin processing for July in your normal account.

Fiscal Yearend ADJUST Accounts Amounts moved to USAHIST file
Current fund balance moved to July 1st Cash Balance Future Year Encumbered added to Future Encumbered then cleared Future Year Requisitioned added to Future Req. then cleared Next Year Proposed moved to Initial Budget/Rev. and then cleared Current encumbrances moved to Carryover Encumbrances Fiscal-to-date amounts cleared Calculated fields recalculated GAAP Original fields set to new expendable/receivable

Fiscal Yearend ADJUST Vendors USASDAT/USACON
Fiscal-to-date amount cleared USASDAT/USACON Current Fiscal Year updated SM2/ADJUST monthly access flags cleared

The remaining steps are to be completed in the “B” account prior to closing the normal account for the month of July.

Complete the USAEMSEDT options Each option should at least be entered and exited even if there is nothing to enter Each data entry option has the ability to generate a report Can be very useful to generate the report to see what has been carried over from the prior year for each option Since ODE opened the financial period in May to allow districts to validate their data before closing the fiscal year, we had to update USAEMS and USAEMSEDT to allow it to be run before the end of the fiscal year. One update is that it is no longer necessary to enter and exit out of each of the USAEMSEDT options. A warning will be displayed in USAEMS if these options have not been run but the USAEMS sequential file will still be created. We recommend still entering and exiting the options.. That way you don’t even get the warning message in USAEMS.

USAEMSEDT Processing May begin to enter information *** Main Menu ***
1 - Cash Reconciliation 2 - Federal Assistance Programs - Summary 3 - Federal Assistance Programs - Detail 4 - Civil Proceedings 5 - Exit Program Enter option < 5>: Districts may choose to get started on the entering information into USAEMSEDT. Works just like 4502 still have to enter even if you don’t have anything to input. When you run USAEMS it will terminate if not all steps completed and will tell you which step is not done. We will take a look at each of these options in upcoming slides. Current ODE EMIS Manual – Section 6.7 Misc Financial Records

Option 1 - Cash Reconciliation
Enter all Bank and ending balances Enter any deposits in transit Enter outstanding checks Enter any adjusting entries List investments Bonds & notes CD’s Securities Other investments List cash on hand (ex: petty cash) Output file = CSHREC.TXT Option 1 is the cash reconciliation option. Data is generally entered into this option each month as part of the month-end closing process. Information entered consists of all bank ending balances, deposits in transit, outstanding checks total, adjusting entries, investment information, and petty cash amounts. The report created from option 1 is the 4502CR.TXT.

Option 1 – Cash Reconciliation
Source Documents: Bank Statements with ending balances Outstanding Check Register Internal Bank Reconciliation Document The information entered into option 1 is coming from several sources. Bank statements, an outstanding check register, and possibly internal bank reconciliation document.

Option 1 - Cash Reconciliation
Figures entered must balance with the Current Fund Balance as reported on the FINSUMM Not in balance if the following is displayed when exiting option 1 The figures entered in option 1 must total the current fund balance as reported on the FINSUMM. If the total amount entered in option 1 does not balance with the current fund balance, the 2 figures will be displayed at the top of the screen upon exiting out of option 1. The total ending balance is coming from the figures entered in option 1 and now stored on the 4502.TMX file. The Total Fund Balance is coming from the ACCT.IDX file. If the cash reconciliation is not in balance with the current fund balance, the calculate option will not run. Upon attempting to calculate the message “User must process Cash Reconciliation data before calculating” will appear on the screen. Total entered in option Total on the account file

Option 2 Summary Federal Assistance Programs
FEDSUM.TXT Asks the following information: Source Document – FINSUMM for federal funds only, plus any other federal assistance received Reports if the district had more or less than $500,000 in Federal expenditures during the fiscal year being reported.

Option 3 Detail Federal Assistance Programs
FEDDET.TXT Contains an initialization option Deletes prior year information for 5xx funds Creates new records based on current year figures found on the account file for 5xx funds CFDA # for each record created will need to be entered (Found in Current ODE EMIS Manual Section 6.2 Cash Record (QC)) Records for any funds other than 5xx will also need to be manually entered or updated NOTE: good idea to run a report before running initialization so you have a copy of CFDA#’s used as well as other non-5xx fund data Option 8 is the detail that goes along with option 7. It will detail every fund that you have received federal money under during the fiscal year. This option is unique in that it contains an initialize option. This option will first go through and delete anything from the prior year. It then goes out and looks at the ACCT.IDX file, looking at the 5xx funds. It will create a new record for any fund that it finds nonzero figures for the current year. The district then just needs to go into each of the new records and enter the corresponding CFDA number. If a records needs to be added for any funds other than 5xx, the district can use the Add option to manually add it.

Option 3 Detail Federal Assistance Programs
Suggested Source Documents ODE Web site summary report of amount of Federal Contributions received from ODE CFDA #’s are listed in ODE’s EMIS manual and are in AOS USAS manual The ODE web site contains a summary report showing the amount of federal contributions received from ODE. The CFDA #’s are also listed on the a printout available form the ODE website. For the federal funds, this should equal the amount posted in the 4220 receipt code. Beginning balance as of 6/30/xx (of prior fiscal year) plus receipts received minus the ending balance of current fiscal year should equal the amount of expenditure by fund. Food Service is the exception… add the value of the commodity received each month from lunchroom reports to the federal money received (CN7 report). To figure expenditures, take the ending commodity report from June of PY and add value of the commodity received and federal money received, subtract current year ending inventory.

Option 4 – Civil Proceedings
CVLPRC.TXT Enter data for any law suits that are pending against the district If the district has any law suits pending against them during the reporting period, the information should be disclosed through option 9. This information is then reported on Statement R. Data entered consists of the corresponding civil proceeding number, the court where the case has been filed, the court case number, the capacity in which the Board of Ed is a party to the proceedings, the total expense for the life of the case, the expense for the current fiscal year, plaintiff and defendant information, description.

USAEMS Extracts data from the USAEMSEDT and USAEMSDB programs and stores it in a flat-file layout to be loaded into EMIS-R Checks that all necessary funds are coded with a valid EMIS Fund Category Checks all USAEMSEDT options have been completed Warning message issued if cash reconciliation not in balance or contains errors Warnings messages issued if any of the options aren’t completed Fatal message issued if Federal Assistance Detail record does not contain CFDA numbers Fatal message issued if Federal Assistance Summary record’s fiscal year is not the current fiscal year. Changes have been made to USAEMS this year. Since ODE opened the financial period in May to allow districts to validate their data before closing the fiscal year, we had to update USAEMS to be allowed to run before the end of the fiscal year. One update is that it is no longer necessary to enter and exit out of each of the USAEMSEDT options. A warning will be displayed in USAEMS if these options have not been run but the USAEMS sequential file will still be created. Also if the cash reconciliation option is not found or not in balance with the ending cash balance in USAS, a warning is now issued instead of a fatal.

USAEMS The program will generate two output files
USAEMS_EMISR.SEQ (partial file) – district loads into EMIS-R USAEMS.SEQ (full file) – ***do not load into EMIS-R*** Receive automated when complete Changes have been made to the USAEMS program. When running the program, you will no longer be prompted for the person to contact regarding EMIS submissions. Your financial data will NOT be submitted by NWOCA’s EMIS department this year, therefore they don’t need a EMIS contact person. The submission process will be under district control.. You will be submitting it via EMIS-R this year. Please accept the default setting “N” for “Are you extracting for a DAS? This is intended for districts who are fiscal agents for their ITC. Accept the default FY of USAEMS will generate one output file… an EMIS-R output file called USAEMS_EMISR.SEQ If USAEMS encounters a fatal error, this is what you will receive… Processing complete with 001 error messages. There are FATAL errors that must be fixed and USAEMS will need to be run again. Error report is EMSERR.TXT Once you complete USAEMS, an automated will be sent to NWOCA’s fiscal staff indicating you ran USAEMS. This is only an informational message for NWOCA. The district is responsible for uploading the USAEMS_EMISR.SEQ into EMIS-R Also, NWOCA will NOT be notified if your USAEMS run encountered fatal errors… it is your responsibility to watch the program completion to make sure it’s error-free. If it does encounter errors, it will generate an EMSERR.TXT report and will not generate the flat file. Review the error report, fix any errors and re-run USAEMS.

UEMS_EMAIL Run the UEMS_EMAIL from your “B” account
This program will the USAEMS_EMISR.SEQ file (as an attachment) to your NWOCA . Once the file is received, you can forward it to the person designated to upload files into EMIS-R or you can upload the file yourself. After the USAEMS_EMISR.SEQ file generated successfully, you will run UEMS_ to the file (as an attachment) to yourself, thus eliminating the need to manually ftp the file. This file can then be forwarded to the district person who will be responsible for uploading the file into EMIS-R. If you are responsible for uploading the file into EMIS-R, the attached file on the message can be saved to a folder on your computer so you can then upload it into the EMIS-R data collector. We’ll discuss the upload process in more depth after the closing procedures. Menu> UEMS_ Would you like to the USAEMS_EMISR.SEQ file to yourself? (Y,N) <N>Y Enter address to send to: USAEMS_EMISR file sent via . If USAEMS had fatal errors and does not create a file the UEMS_ is not smart enough to know that and will grab any (previous year) USAEMS_EMIS.SEQ file sitting in your directory.

Steps to download file to PC
1. Locate copy of message with attached SEQ file 2. Right click on SEQ file and “save as” to folder on your PC 3. Save the SEQ file to a folder on your computer

USASAUD Run the USAS Auditor Extraction program
Answer “Y” to “Send data to AOS now”; Sends ACCTAUD.SEQ, VENAUD.SEQ, TRANAUD.SEQ and FINSUMM Extracts information from the account, vendor, check, and receipt data files for auditing purposes Creates ACCTAUD.SEQ, VENAUD.SEQ,TRANAUD.SEQ files, and FINSUMM (sorted by FUND) Also creates ACCTAUD, VENAUD, TRANAUD and FINSUMM text files Details information sent to AOS via the sequential file

Run FISCOPY to make a copy of your fiscal year-end files Sends automated to NWOCA’s fiscal staff indicating you have completed FYE closing We ensure there is a copy of all USAS files (*.FIS_USAS) before processing continues Do not proceed until you have received confirmation from NWOCA that the copy was successful

Generate fiscal year-end reports from “B” account. Run FISCALCD Please MAIL_STAFF_FIS if you would like your MONTHLYCD and/or FISCALCD reports for the year placed on CDROM. Please indicate if you want just FISCALCD reports or both MONTHLYCD and FISCALCD reports placed on the CDROM. The FY2017 CDROM prices are $35. If you would like a special CD created, the price is $45.

Post-Closing Procedures

Post Fiscal Year-end Closing
Run USAEXP/GAAP_EXP Exports a GAAP_EXP.TXT that can be uploaded to Web- GAAP s .TXT file Generate any additional fiscal year-end reports needed for 2017 GAAP Conversion Check with your CPA firm if you are using one to see what reports they want. If you are using Sam Stamm, he generally sends you a list of the USAS/EIS/USPS reports he needs for GASB34 reporting .

Capital Assets EIS DISTRICTS (NORMAL ACCOUNT) NON-EIS DISTRICTS
Compile your capital assets information EIS DISTRICTS (NORMAL ACCOUNT) Follow the “NWOCA EIS Closing Procedures” through at least step 4 – running EEMS_ and uploading the data into EMIS-R. NON-EIS DISTRICTS Follow the “Capital Asset Reporting for NON-EIS Districts”

EMIS-R The financial data submission process is done through EMIS-R and is under district control. An authorized person in the district (EMIS Coordinator, Treasurer, etc.) will need to upload the flat files, run the data collection process, and submit the data to ODE. Please refer to the “NWOCA Financial Checklist” on the NWOCA Fiscal WIKI for step-by-step guide on how to upload, collect, preview and submit your financial data to ODE.

ODE Processing Schedule
Keep eyes open for notifications from ODE about Period H opening/closing dates

Period H validations before closing out USAS for the FY (a. k. a
Period H validations before closing out USAS for the FY (a.k.a. early submission) When you collect, preview and/or submit what’s currently in your live data, you first need to: Clean up any VALACT fatal errors Complete USAEMSDB Change the Fiscal Year in USAEMSEDT Federal Assistance Summary option to “2017” Next, run USAEMS which will generate the USAEMS_EMISR.SEQ file. UEMS_ to the sequential file to yourself and save it on your machine. Then use the necessary steps to upload, collect, preview and submit the early data to ODE via EMIS-R. After you close the fiscal year: you can’t change the information for certain elements because it has already been reported to AOS (via USASAUD). So once you’re in July, fatals will be changed to critical errors on certain elements – fund, function, object. (Critical errors are ones that will say critical error, but can still be submitted) Districts should not change these elements after they’ve closed, they should report them with the critical errors, because this is the way AOS will get them. ODE is producing reports, encouraging districts to submit so that they can review these reports (Financial Expended Amount by Category report) on EMISWEB reports?? 14 H – -New manifest released last Friday, now checking for valid USAS codes. -Districts should run and check now even if they don’t submit. Can make changes now up until they close their books. -Once districts close their books they can’t change the information for certain elements because it has already been reported to AOS. -So, once in July, fatals will be changed to critical errors on certain elements – fund, function, object. (Critical errors are ones that will say critical error, but can still be submitted). -Districts should not change these elements after they’ve closed, they should report them with the critical errors, because this is the way AOS will get them. -ODE is producing reports, encourage districts to submit so that they can review these reports. -Additional checks will be added on 6/13; these will be more checks on opu’s, including the function and opu combinations. These will not change to critical because AOS doesn’t care about the opu’s, so districts are expected to still get them fixed. Specifically checks are now on the following code sets: Fund, Function, Object, Fund Class, Instructional Level, Subject, Debt Retirement/General Fund, OPU, and ODE Brief Description. Other edits and additions are listed below. Check EMIS Manual Sections and USAS Manual for list of valid values for Financial (H) reporting.

Financial Data Reporting
Data Sources: Some of the data for financial reporting will be pulled directly from your live USAS data, while other portions will be pulled from flat files (i.e USAEMS_EMISR.SEQ). Live USAS data includes: Cash, Expenditure, Revenue Accounts Account data being pulled directly from the USAS files will be pulled either from the current year data or from account history data depending on the timing of when the EMIS-R data collection is run. Operational Units NOTE: We strongly recommend districts hold off making any updates to your OPUs, accounts (i.e. ACTCHG/FNDCHG) or deleting accounts in FY18 until AFTER you have completed your EMIS-R reporting for FY17 Period H. ACTCHG/FNDCHG… when the SIF agent runs through the account file, it looks at your live account file first to find the accounts and then goes to the history file for prior year data (i.e. expenditures). Those amounts were recorded on a different account in F14 so it won’t be able to find those accounts anymore since you changed them. Same goes for OPUs or deleting accounts. This may affect the percentages on your data submission requirements. The reason why you did not have 100% is because you deleted budget accounts tied to those grant accounts right after you closed for the year. The accounts were not considered deletable accounts at the beginning of FY14 and wouldn’t have appeared as deleteable accounts on a DELACT report. When you collected your data in EMIS-R, the SIF agent runs through the account file to find accounts and then from their looks in the history data to see if there were prior FYTD expenditures on the accounts in FY13. Because you had deleted those accounts, those expenditures were not pulled into the SIF agent. These accounts must be re-entered in your live files so that when you re-run your collection, it will pull the prior FY expenditure data on those accounts. If you are unsure of all of the accounts you deleted, please run an AUDITS report in your live files for those specific funds

Financial Data Reporting
Flat Files data includes: USAEMS_EMISR.SEQ Cash Reconciliation Federal Assistance Summary and Detail Civil Proceedings District and Building Profile information EISEMS.SEQ or File exported from EMIS-FFE Capital Assets

EMIS-R Roles The EMIS-R roles include the “collector”, “reviewer” and “submitter”. Collector – Can upload flat files, collect data, monitor collection status, and review error reports and data submission previews. Cannot submit data to ODE Reviewer – Can review error reports, monitor status of collections, and generate preview of reports. Cannot upload flat files, collect data, or submit data to ODE. Submitter – Can review error reports, generate submission previews, monitor collections as well as certify and submit data. Cannot upload flat files or collect data. Note: It is recommended more than one staff member from each district be granted this role as a back-up data submitter for your district.

Preparing Flat Files for Upload
USAS FYE closing step 19 had you the USAEMS_EMISR.SEQ file, as an attachment, to yourself You can forward the to the district person responsible for uploading the file into EMIS-R. If you are responsible, save the attached file to your computer In order to upload the file into EMIS-R, you must be an authorized EMIS-R user. Requires a user account in order to log into EMIS-R. Please contact our EMIS Department if you have trouble logging in.

Steps to Uploading Flat Files must have Collector Role
Save flat files to your local machine Access EMIS-R and log into Data Collector Click on Data Sources tab Click “Other Data Sources” Locate Data Source for Financial period and click “Manage” Click “Upload File” Browse to the file and click open Click “Upload” NOTE: Screenshots of these steps are on the following slides

Steps: 1. Click on Data Sources tab 2. Click “Other Data Sources”
Locate the Data Source for the Financial period and click on "Manage". The files from last year may be retained in the Financial data source. Please delete them before uploading the new files for FY17

Steps: Click "Upload File" to select the financial flat files currently stored on your computer (i.e. USAEMS_EMISR.SEQ, EISEMS.SEQ or EMISFFE capital asset file) Browse to the files you want to upload. Click Open Click on "Upload". You can only upload one file at a time. Please repeat the upload procedure to upload multiple files.

Steps to Collect the Data must have Collector Role
Collect (pulls data from source system/flat files) Check Collection Progress Prepare data Level I Validations NOTE: Screenshots provided on following slides

Steps to Collect the Data:
Click on the "Collection Requests" tab in the data collector and locate the Financial (period H) manifest. Click on "Start Collection".

Steps 2-4 Make sure both SIF Zone and Financial data source are checked. Then click on "Start Data Collection for all items checked below".

Once the collection is finished, the status will change to 'complete',
Step Click the "Collection Status" tab to check the status of your current collection Once the collection is finished, the status will change to 'complete',

Prepare the Data Steps Click on the "Collection Request Tab" and then click on "Prepare" (under the Financial manifest) to prepare the collection for review If the errors warrant changes to be made in the source system, you will need to start the process over with uploading the corrected file and then re-collecting the data

The system will display a “preparation status page” while it processes
The system will display a “preparation status page” while it processes. Once complete, click on “OK”. If the collected data encountered errors/warnings, a message will display with a direct link to the Validation Report.. The Level 1 errors reports are in CSV and HTML format. The errors are flagged with a code. Any Level 1 fatal errors should be cleaned up. Updates should be made in the source system and the process started over with the collection step. If the changes made do not include changes to the data uploaded with the flat file process, you do not need to upload the files again. The flat files can remain and do not need to be uploaded each time if they remain unchanged 7

Preview the Reports 1 2 3 Steps:
Click on the "Collection Request" tab and click on 'Preview' to view the data collected. Checkmark Detail and Missing (optional) and a File Format of "CSV". Click on 'Generate Preview'. 1 2 3

Preview the Reports Displays records included in the collection. Scan the valid column to ensure all the correct data types are being reported for your district Scan "invalid" column for invalid data records. All files should have at least 1 valid record with the exception of Civil Proceedings. Double-click a record to display the details. A column labeled "Record is Valid" indicates whether or not the record will be included in the submission (“yes or no”)

Submit Data to ODE must have Submitter Role
Steps: Click on the Collection Request tab and then click on Certify & Submit Checkmark the certification and click on “certify & submit” To review the status of your submission, click on the "Submission" tab. Click on the arrow to the left of the Financial reporting period to display the current status of the submissions you processed. Post Submission Status Ο The 'Submission Status' can be viewed at any time under the "Collection Requests" tab to show what has happened to the submission at the state level after ODE's report collector has received it. Here is a list of possible Submission Status': Not Started—this status appears between when the Data Collector submits a submission and when the Report Collector receives it. Received—this status confirms that the Report Collector received the submission. Report processing failed—this status indicates that the Report Collector encountered errors, and not all the data in the submission was able to reach its final destination. Pending Acceptance—this status indicates that the submitted data is about to undergo Level 2 validation. It means that all of the data in the submission successfully reached its final destination. Processed with Errors—this status indicates that a Level 2 validation was run, and some Level 2 validation errors were found. Please review the report for any possible FATAL errors. Processed Successfully—this status indicates that a Level 2 validation was run, and no Level 2 validation errors were found Ο Once the submission has been 'processed successfully', click on the "View Submission Results" link under the Collection Requests tab to view detailed information about the report processing, including the final status for each of your submissions.

After submission Reports to Check
Expenditure Amount by Category PDF – summary 2017H_EXPND_AMT_BY_CAT_YYYYMMDD.PDF CSV – break down of accounts that make up summary page 2017H_EXPND_AMT_BY_CAT_YYYYMMDD.CSV Missing Data Reports 2017H_MISSING_DATA_YYYYMMDD.PDF General Issues 2017X_ISSUES_DETAIL_YYYYMMDD.PDF

Expenditure Amount By Category
Contains all Expenditures submitted by district and displays the category the record will be included Used to determine Expenditure rankings Report Explanation is posted on ODE’s EMIS Documentation web page Documentation

Expenditure Amount by Category Sample PDF

Expenditure Amount by Category Sample CSV

Missing Data Reports Have you met the data submission requirements?
Updated every few days, look at most recent version Report Explanation ODE’s EMIS documentation web page Documentation

Missing Data Report Sample

General Issues Updated once a week
Includes error codes and short description Report Explanation ODE’s EMIS documentation page Documentation

General Issues Sample From ODE Documentation:

ODE’s MOE for IDEA & ESEA
ODE conducted a webinar last week focused on the requirements of the Maintenance of Effort (MOE) for ESEA and IDEA. The webinar and powerpoint were recorded and are on ODE’s website at: Improvement/Federal-Programs/Elementary-and-Secondary- Education-Act/Programs-Administered-Under-ESEA Webinar: Powerpoint: Improvement/Federal-Programs/Elementary-and-Secondary-Education- Act/Programs-Administered-Under-ESEA/MOE_15May2017.pdf.aspx Imperative district treasurers listen to this webinar since ODE plans on opening Period H early to allow districts to submit their financial data before they close for June in order to determine if they meet the MOE IDEA & ESEA requirements. I believe you will receive a report back from ODE stating if you met/did not meet the requirements.

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NWOCA USAS Fiscal Year End Closing Procedures 2017

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NWOCA USAS Fiscal Year End Closing Procedures 2017

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