Uniform School Accounting System - Ohio Auditor of State

Uniform School Accounting System

User Manual

Spring 2013

Note

Appendix B has been added at the end of this USAS Manual to summarize changes made subsequent to the issuance date of this manual

Local Government Services Section

Uniform School Accounting System

Table of Contents

Page

Introduction........................................................................................................................................ 3

Dimensions - General ........................................................................................................................ 5

Account Number Structures............................................................................................................... 7

Accounting Dimension Listings Transaction Indicators................................................................................................................... 13 Funds............................................................................................................................................. 15 Fund Classification and Fund Type Definitions ........................................................................... 19 Functions....................................................................................................................................... 23 Objects. ......................................................................................................................................... 35 Special Cost Centers ..................................................................................................................... 43 Subject Areas Code Definitions .................................................................................................... 45 Operational Units .......................................................................................................................... 47 Instructional Levels....................................................................................................................... 49 Job Assignments/Position Definitions .......................................................................................... 51 Receipts......................................................................................................................................... 53

Accounting Dimension Definitions Transaction Indicator ................................................................................................................... 61 Funds............................................................................................................................................. 63 Functions....................................................................................................................................... 85 Objects .......................................................................................................................................... 121 Special Cost Centers ..................................................................................................................... 141 Subject Areas ................................................................................................................................ 143 Operational Units .......................................................................................................................... 145 Instructional Levels....................................................................................................................... 147 Job Assignments ........................................................................................................................... 149 Receipts......................................................................................................................................... 151

GAAP Reporting System Based on the GASB 34 Reporting Model ................................................ 167

Appendix A Summary of the Changes in the Spring 2013 USAS Manual ........................................................ 169

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Uniform School Accounting System

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Uniform School Accounting System

INTRODUCTION The Uniform School Accounting System (USAS) is based upon the use of a combination of dimensions (different sets of codes, each of which supplies different elements of information). By selecting the most appropriate code within each required dimension, each financial transaction of the school district will be adequately identified. The use of certain dimensions to identify each type of financial transaction is the responsibility of management of the school district. The determination should consider the informational needs of the school district, the Ohio Department of Education, and other regulatory agencies. For various reasons, certain financial transactions should be coded in more detail than others.

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