1. NWOCA USAS Fiscal Year End Closing Procedures 2019
Please use this information in combination with our Closing Checklist on the Fiscal Wiki page.
Please use the “USAS Fiscal Year End Closing Checklist” when closing out the fiscal year

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

3. 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
MENU>VALACT Should be run to check for any invalid accounts
And it goes out there and creates a report of invalid accounts with an explanation as to why the accounts are invalid.
Warning will allow you to run year end programs
Fatal will prevent the sequential file from being created in USAEMS

4. 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 $0.00 will have errors listed as Warnings. If any amount field is non-zero then the errors will be listed as Fatals.
VALACT will allow you to receive a report of invalid accounts, regardless of ‘active/inactive’ status or any start/stop dates.
Accounts with 0$ will have their errors listed as a warning.
Accounts with amounts posted to them will have fatal errors.
This program contains only a couple of menu options:
Selecting R – will go in and create the report.
Choosing Y to the exclusion question will result in the …system will go in and look at any account with $0 and exclude them. This will significantly reduce the number of warnings on your report.

5. Choosing “Y” to exclude accounts with all $0 amounts may significantly reduce the number of warnings on your report.

6. 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)
Invalid OPUs for a particular function/object combinations will show as a Warning or Error in the Data Collector. Invalid OPU errors are based on the district’s list of valid OPU’s from the OPUEDT program.
 If the district does not provide the expenditure data to the building level, ODE will prorate the amount to the entire District (buildings), which may not accurately reflect building costs.  This warning will not appear if the function or object are invalid. To help you with these Codes please see the Current ODE EMIS Manual section 6.3

7. 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
S= Subject Code; O= Operation Unit (OPU); P= State will prorate cost; NA= No expenditures in this area 8X0= , , etc.
First box is Valact Warning, Remember this is a Warning, not a fatal on VALACT; it will show as a Critical in the Data Collector and that can be treated like a Warning. Second box is OPUEDT, Third box is EMIS Guide of Extracurricular Activities. In our example here, Art Club Expenses has a 41xx Func with a 8X0 Object Code and the Emis Guide states we must have an OPU defined/tied to a specific building. In this example, OPUEDT shows us that 400 is tied to District Wide IRN and Art Club Expenses is a 400 object code. Meanwhile 200 is tied to the High School. You can leave the account as is and ODE will prorate expenses across the district or if you want Art Club expenses are tied to the High School, you can use ACTCHG to change the OPU to 200 Obj Code so that expenses will be tied to H.S. building rather than the whole district.
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#

8. Possible VALACT Messages
“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
I know this info seems old, but we still see a 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 included this slide because we get calls regarding fatals 7xx objects on their VALACT report. AOS announced the deletion of 7xx object codes back in the fall of What we see is not expenditures made but expendable (budgeted) amounts so the 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.

9. 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
As far as USAS is concerned, it is ok to ignore those warnings if there were $0 amts against the account, the USAEMS file will generate without a problem. A FATAL…will cause errors when running USAEMS. If you need to change the FUND, use FNDCHG and change the fund.

10. Possible VALACT Messages
“ODE requires SUBJ or IL to be entered for this func/obj in most cases”

11. Possible VALACT Messages
“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.
Same is true for Subj/IL
Example: VALACT warning on a Salary account for a Kindergarten teacher (in the elementary) IL 14 would be provided. Go back to that “Rule of Thumb”: if it’s a class where teachers teach specific courses or grade level, a subject code or 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, Since it is not enforced, it will display in VALACT as a warning.

12. 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 (in ACTSCN) or ‘not applicable’ in USASWEB 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
Another possible VALACT message is EMIS category….If you entered an *Asterisk in the EMIS Fund Category in ACTSCN or you entered ‘not applicable’ in USASWEB for a fund that REQUIRES an EMIS Category Code, You will receive a WARNING if the code is required and there is no activity against this category code. You will receive a FATAL if the EMIS Fund Category is REQUIRED but was left blank and there is activity against this fund.
This is intended for you to double check that there isn’t an existing code that should have been used. If no code exists, use the “*” or “Not applicable”.
(to Summarize: We recommend you use the Fund Category or an *, “not applicable” to that cash account.)

13. 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 FY19.
This is MENU>USAEMSDB The first option we will be discussing is program Option 1 District Information.

14. USAEMSDB - DSTMNT
Central Office Square Footage and ITC IRN are found in the USAEMSDB program option 1 - DSTMNT
086496
USAEMSDB/DSTMNT (District Maintenance) Central office square footage is found in DSTMENT and ITC IRN Number...which will be NWOCA’s IRN number b/c we are your ITC.
You will receive a Fatal on any Attribute number reported as “0”.
You will received a Fatal if more than one CENOFFSQFT record was reported. Most likely you will have last year information in there and you will just verify the information's accuracy.

15. USAEMSDB - BLDMNT
The transportation and lunchroom percentages and correct square footage fields are found on the USAEMSDB program option 2.
Option 2 is BLDMNT: allows you to enter the District building IRN, square footage, and the transportation & lunchroom percentages for each building within the district.
You could receive a Critical error in the Data Collector if “sum of all records reported with TRANSPTPCT <> 100%...all of these percentages for Trans need to total 100%
You could receive a CRITICAL on “sum of all records reported with LUNCHRMPCT <> 100%...the lunchroom percentages need to total 100%
If you are unsure of these #’s,These #’s are coming from call us or the formulas are in EMIS Manual section 5 Organization General Information Record
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% of meals served for the building= # of Stu received lunch/total # of student body
% of stu bussed= # of stu bussed/total #of stu , , , , , , , , , , , ,
Current EMIS Guide – Section 5.3 Organization General Information Record (DN) – Financial Group

16. USAEMSDB - BLDRPT
A report can be generated for the transportation, lunchroom percentages and building square footage under USAEMSDB option 3 - BLDRPT
Option 3 is the Report option in USAEMSDB, this is an example of the text file, as you can see the report lists the building irn’s; Trans & Lunchroom % and building sq footage.

17. Current ODE EMIS Manual - Section 6.2 Cash Record (QC)
EMIS Fund Categories
VALACT
Lists errors for invalid fund categories.
Enter “not applicable” on the cash account if no appropriate code exists
EMISFCAT report
Lists all funds and associated fund category
In slide 10, we showed a warning or error if the EMIS fund Category is left blank or has an “*” or “not applicable” on the cash account, the EMISFCAT Report will show all the Funds and their Categories for you to review. This is an screen shot of an account in USASWeb with a EMIS Fund category. There are no amounts against this account so we would leave it as “not applicable” IF a fund code does not apply. This is the screen where you would change the fund category, and if one of those fund categories doesn’t apply…you would have to select “not applicable” in order for the fund to show up as a warning in VALACT.  Fatal errors will occur if funds that are required to have a category are not coded correctly. 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.
Check the EMIS manual – Section 6.2 for help
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In Reflections, the Report EMISFCAT lists all cash accounts that contain an EMIS Fund Category code and it will sort the accounts by FUND/SCC, Account Description and EMIS Fund Category.
USAEMS EMIS Extraction program will also issue fatal errors if funds that are required to have a category are not coded correctly.
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 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.
Current ODE EMIS Manual - Section 6.2 Cash Record (QC)

19. Operational Units Check Operational Units
Use USASWeb/ Operational Units to query all the OPU’s; 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
USASWeb>Configuration>OPU
One of the validations ODE has for EMIS-R is a check on OPU’s. A “000” OPU (=District Wide) 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 for a specific school building, use the building IRN for that particular building. If the OPU is designated for the central office then make sure the entity type is marked with a “C” (has to be something other than “000”) as shown in this slide.
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USACON/District Wide IRN
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”.

20. Period H validations before closing out USAS for the FY
ODE opened the Financial (H) Manifest early June
ODE recommends districts to collect, prepare and preview their financial data before closing the year to check for bad/missing values as well as for MOE requirements
Errors will be included on the Level 1 validation report; if you have errors, you can make corrections in USAS before closing out June and the FY.
If you go one step further and certify/submit the data to ODE, they will post the Level 2 validation reports in the data collector.
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Fiscal Year 2018 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??
18 H –EMISR
-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.
Please Note: even if you run an early submission (before closing the year), you must submit again when you officially close out the fiscal year.

21. 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
To help you out with next year proposed number….BUDWRK/REVWRK programs, you can prepare a worksheet in preparation for entering next years proposed or initial appropriations and revenues in APPROP.

22. 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 used BEFORE fye close
IAB used AFTER fye close
With the NYP options, we sometimes get calls about the formatting of your spreadsheet. Format it to keep the leading zeros on accounts, format it without $ signs. When you file transfer .csv file make sure to use ASCII format and watch how long a name you give it, sometimes we have to shorten the name. You can run NYPLOAD as a test run first by choosing "report only"...and a report is generated indicating any warnings or errors and the success or failure of the account updates.
NYP Options of APPROP explained in mini-videos on SSDT Channel on YouTube.

23. Month End Closing Month-end Closing
The following steps are used to close out the Month

24. 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 USAEMSEDT option 1. The totals entered should balance with the fund total reported on the FINSUMM.

25. 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. The SM2CALC calculates SM2 for the month.
Run MONTHEND from your _B and watch the copy to make sure there are no errors.

26. 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 one or more CD’s.
Run ADJUST from your normal account, selecting month-end.
Run Monthly CD
Generate any other reports from _B
Run ADJUST from your normal account (top level)

27. Fiscal Year-end Closing
The following steps are used to close out the Fiscal Year

28. 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.

29. Fiscal Year-end ADJUST
Accounts
Amounts moved to USAHIST file
Current fund balance moved to July 1st Cash Balance
Future Year Encumbered become your Future Encumbered amounts.
Future Year Requisitioned become your Future Req.
Next Year Proposed moved to Initial Budget/Rev.
Current encumbrances moved to Carryover Encumbrances
Fiscal-to-date amounts cleared
Calculated fields recalculated
GAAP Original fields set to new expendable/receivable
FYE as it relates to Accounts: There is a lot going on….a lot of items being updated.

30. Fiscal Year-end ADJUST
Vendors
Fiscal-to-date amount cleared
USASDAT/USACON
Current Fiscal Year updated
SM2/ADJUST monthly access flags set back to 0’s
FYE Adjust as it relates to Vendors: and in USADAT/USACON:

31. Fiscal Year-end Closing
The remaining steps are to be completed in the “B” account prior to closing the normal account for the month of July.

32. Fiscal Year-end Closing
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
One would be “civil proceedings” …you may not have any but it needs to be entered and then exit out of each option.

33. 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>:
Here are the options in USAEMSEDT. We will take a look at each of these options in upcoming slides.
Current ODE EMIS Manual – Section 6.7 Misc Financial Records

34. Option 1 - Cash Reconciliation
CSHREC.TXT
List investments
Bonds & notes
CD’s
Securities
Other investments
List cash on hand
(ex: petty cash)
Enter all Bank and ending balances
Enter any deposits in transit
Enter outstanding checks
Enter any adjusting entries
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 CSHREC.TXT

35. 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.

36. Option 1 - Cash Reconciliation
Figures entered should balance with the Current Fund Balance as reported on the FINSUMM
The figures entered in option 1 should total the current fund balance as reported on the FINSUMM. The total ENDING BALANCE is coming from the amount entered in option 1. The FUND BALANCE is your total fund balance on the system. When you close out for the year, the 2 balances should match.
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Slide 19: if you run an early collection and haven’t closed June yet, this could show as a warnining.
Total entered in option 1
Total on the account file

37. 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 $750,000 in Federal expenditures during the fiscal year being reported. Your source Document is :
FINSUMM for Federal Funds Only; plus any other Fed Assistance Received.
2019

38. 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
This is where I received more / less than $750,000 and we document it in this option. Option 3 is the detail that goes along with option 2. 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 creates new records based on current year figures found on the 5xx Funds.
The district then just needs to go into each of the new records and enter the corresponding CFDA number. So it’s a good idea to run a report before running initialization so that you have a copy of CFDA #’s used as well as other non-5xx fund data from last year. If a record needs to be added for any funds other than 5xx, the district can use the Add option to manually add it. An example would be the 006 Fund: Federal $ for Cafeteria.
To run that report of CFDA #’s go to USAEMSEDT/Federal Assistance Option 3 and select “R” for Report and you will get this FEDDET.TXT

39. 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 available on the 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 from the ODE website (Catalog of Federal Domestic Assistance) and AOS USAS manual.
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For the federal funds, this should equal the amount posted in the 4220 receipt code (Grants-in-aid received from Fed through the State).
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.

40. 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 4. 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,
plaintiffs and defendants infor
Description of the case

41. 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 complete
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.
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We recommend that you still 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.

42. 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
When running USAEMS Please accept the default setting “N” for “Are you extracting for an ITC?
Accept the default FY of If you encounter a Fatal error for USAEMS, it won’t create the two files…instead it will create EMSERR.TXT
If USAEMS encounters FATAL errors (error: “Processing complete with 001 error messages”) they must be fixed and USAEMS will need to be run again.
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.

43. 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.

44. 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 folder3. Save the SEQ file to a folder on your computer
on your computer

45. 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
Creates .SEQ & .TXT files
Information from these files is used by the State Auditor’s Office to help in the auditing process.

47. Fiscal Year-end Closing
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

48. Fiscal Year-end Closing
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 burnt on CDROM.
Please indicate if you want just FISCALCD reports or both MONTHLYCD and FISCALCD reports placed on the CDROM.
The FY2019 CDROM prices are $35. If you would like a special CD created, the price is $45.

49. Post-Closing Procedures
The following are steps are done after the fiscal year is closed

50. Post Fiscal Year-end Closing
Run USAEXP/GAAP_EXP
Exports a GAAP_EXP.TXT that can be uploaded to Web-GAAP
s .TXT file to a specific person responsible for uploading GAAP_EXP information.
Generate any additional fiscal year-end reports needed for 2019 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

51. Capital Assets 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”
There are 2 ways to compile your capital assets info
EIS District
Non-EIS District

52. 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.

53. ODE Processing Schedule
Keep eyes open for notifications from ODE about Period H opening/closing dates
EMIS Data Collection Calandar:

54. 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
Michelle:
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 FY14 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
NOTE: We strongly recommend districts hold off making any updates to your OPUs, accounts (i.e. ACTCHG/FNDCHG) or deleting accounts in FY20 until AFTER you have completed your EMIS-R reporting for FY19 Period H.

55. 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

56. Preparing Flat Files for Upload
USAS FYE closing step 18 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.

57. Steps to Upload Flat File
Must have Collector Role in EMIS-R

58. Steps to Uploading Flat Files
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”

59. 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 FY19

60. 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.

61. Steps to Collect the Data
Must have Collector Role

62. Steps to Collect the Data
Collect (pulls data from source system/flat files)
Check Collection Progress
Prepare data
Level 1 Validations

63. Steps to Collect the Data:
Click on the "Collection Requests" tab in the data collector and locate the Financial (period H) manifest. You can filter Period H in the ‘collection request’ drop down box. Click on "Start Collection". 1

64. 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". 4 2 3

65. 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 5
Once the collection is finished, the status will change to 'complete',

66. 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

67. 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 Level 1 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 the data remains unchanged 7

68. Preview the Reports Steps:
Click on the "Collection Request" tab and click on 'Preview Prepared Data' to view the data collected.

69. Preview the Reports Checkmark Detail, a File Format of "CSV“ and an ‘Include in CSV Files’ option . Click on 'Generate Preview'. 9

70. 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”)

71. Must have submitter role
Submit Data to ODE
Must have submitter role

72. Submit Data to ODE
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. 10
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.

73. After submission Reports to Check
A “Level 2 Validation” link will be located under the Financial manifest in the data collector within 24 hours after submitting your financial data to ODE. Or you can access the ‘REPORTS’ tab and click on ‘Level 2 Reports’ link, filter for FY19-H-Financial and click on ‘show reports’

74. After Submission Reports
The Level 2 reports include the following along with any associated fatal, critical, warning or informational messages. To view the below reports, click on the “Generate Full Validation Report” link which will then create a zip folder that you can save to your PC. The zip folder will contain the 3 below reports in CSV format so you can view them in EXCEL.

75. Level 2 Reports
There is a guide under ODE’s EMIS Validation and Report Explanations page  called “Expenditure Detail Report (EXPD-001)” that explains the above reports in more detail.  

76. Missing Data Reports
ODE will post Missing Data reports for the FY2019 Period H financial reporting. At this time, I’m not sure if they will be located in the data collector or in the EMIS web reports. Once we get more information, we will pass it along to you.    
ODE has a guide that helps explain this report and how each measurement is calculated.  It’s located on ODE's EMIS  Validation and Report Explanation page under "General Missing Data (H)".  Please note this guide has not been updated since FY14.

78. General Issues
The General Issues reports includes both a summarized and detail report of error codes for all open reporting periods.  The file names will be “2019X_ISSUES_YYYYMMDD.PDF” & “2019X_ISSUES_DETAIL_YYYYMMDD.PDF”. 
At this time, I’m not sure if these will be located in the data collector or your web reports. We will keep you posted.
The report contains an error code and a short description of the error. A new version of the report is released every week so make sure you are referencing the most recent version.  ODE has a guide that explains describes each error code in detail.  It’s also located under the EMIS Validation and Report Explanation page under “General Issues”.  

79. General Issues Sample
From ODE Documentation:

80. ODE’s MOE for IDEA & ESEA
ODE conducted a webinar a few years ago 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:   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
ODE opened Period H early to allow districts to collect and/or submit their financial data before they close for June in order to determine if they meet the MOE IDEA & ESEA requirements.   

81. Questions?