STATE OF CONNECTICUT UNIFORM CHART OF ACCOUNTS MAPPING TOOL FOR MUNICIPALITIES

Transcription

1 STATE OF CONNECTICUT UNIFORM CHART OF ACCOUNTS MAPPING TOOL FOR MUNICIPALITIES Training Guide for Creating a Map / Crosswalk Abstract This document describes the use of the UCOA Mapping Tool for uploading or manually entering annual trial balance information for benchmarking purposes. It also describes how to make changes to a map from local charts of accounts to the UCOA. Version 1.0 March 2016

2 Contents Process Flow Overview... 2 New Chart of Accounts - Upload Process... 2 Obtain Trial Balance File from the Local Accounting System... 2 Creating a New Chart... 3 Parsing Accounts into their Segments... 8 Creating your new Segments Entering Segments using the Excel Import Function Entering New Accounts using the Excel Import Function Mapping Accounts Mapping Accounts: Overriding Auto Map Publishing a Revised Map Format Trial Balance File for Upload Convert Trial Balance File to CSV Format Upload to the Mapping System Review Account Map and Amounts Appendix I UCOA Mapping Level for Municipal Reporting Appendix II Trial Balance File Instructions for Selected Accounting Systems Appendix III Additional Tips & Information For Working With Accounting System Files

3 Note: This manual should be read and followed either after attending a live training on the use of the mapping and reporting system, or having reviewed a recorded version of the training. The recorded webinars provide context and a framework for understanding the concepts and steps provided within this manual. Process Flow Overview There are two methods for entering your organization s financial data into the State s data collection tool: 1. An upload process, whereby an organization may format a file of account numbers and associated values from its accounting system and upload it to the State s system; or 2. A manual process, whereby an organization manually enters values from its accounting system to an identified account from the Uniform Chart of Accounts. Note: Systems which cannot reliably generate a segmented chart of accounts (i.e., QuickBooks) are precluded from using the Upload Process, and must enter information manually. New Chart of Accounts - Upload Process The New Chart of Accounts Upload Process section is intended for organizations who may upload annual financial data to the tool AND who created a new chart of accounts that will be mapped to the Uniform Chart of Accounts either by themselves or with assistance from the State. You will need to UCOA@blumshapiro.com to request a new chart to accommodate your new chart of accounts. Organizations with systems that cannot accommodate the upload process are referred to as Manual Entry organizations. Manual Entry organizations must manually enter financial information into the data capture system. Manual Entry organizations include those whose primary accounting systems are QuickBooks and similar old/unsupported and less sophisticated accounting programs. Obtain Trial Balance File from the Local Accounting System 1. Generate your trial balance from your accounting system and open it in Microsoft Excel. Make sure this file includes your local account code and ending balance for balance sheet accounts, and cumulative actual amounts for operating statement accounts. 2

4 Your trial balance should include all account types: Asset, Liability, Fund Balance, Revenue, and Expenditure. An example trial balance file from a typical accounting system is included below. File opened within Excel Account Code All 5 account types Ending Balance Please reference Appendix II Trial Balance File Instructions for Selected Accounting Systems for instructions on generating a trial balance from multiple system software platforms. Creating a New Chart 1. Since you created a new chart of accounts, you will need to map all of those accounts to the State s level of UCOA mapping for reporting purposes essentially creating a new map 2. Log-on to OPM s Mapping Tool site ( using your Username and Password. (For assistance, reference Section I of the training manual.) 3

5 3. Once you have entered the CT-UCOA website home page, you will be presented with four different applications: Mapping, Financial Data, Administration, Reports. Click Mapping. 4. Select your organization (entity) and chart. Click Continue. 4

6 TIP Your Entity will be your organization. Your Chart will be Chart 2 since you are creating a new chart of accounts. Chart 1 will be your old chart of accounts that was mapped in the prior year. 5. You will be directed to your entity s main mapping page. TIP At the top of the page you may be advised that you have your chart of accounts checked out. Edits may only be performed by the user with the chart checked out. If you do not have your chart checked out, you will be advised the name of the user who does. Instruct said user to unlock the chart or log off. 1. If the header of your main mapping page advises The current chart cannot be modified, as it has been published. Admins can enable rework from the mapping tool landing page, under the Other Links heading, then click on the gray box with a gear, captioned Enable Rework on a Published Chart. Click the Enable Rework button that appears on the next page. 5

7 2. Click Step 2, Input Local Accounts. 6

8 3. Click the Download Blank Template button at the top of the page. 4. When the Account Import file download is complete, it will include the following tabs: a. Instructions b. Parsed accounts (used to automatically parse accounts see below) c. Manually defined accounts (used to manually parse accounts) d. Scratch work (used ad hoc for assisting users with the process) 7

9 Parsing Accounts into their Segments 1. You can either: a. Using the Manually defined accounts tab, manually key in each segment number from your organization s accounts into each corresponding segment column OR b. Using the Parsed accounts tab, you may consider using the Schema Definition table located in columns L through N, to automatically identify each segment of your organization s accounts. 2. Open the file and navigate to the Parsed accounts tab. The file should reflect what is shown below: 3. You will use your current year trial balance that you previously generated into excel. If your organization s trial balance file does not already include the full account and account name in separate columns, it will need to be formatted to include the Account Number and Account Name in separate columns. 4. You will be parsing your Balance Sheet, Revenue, and Expenditure accounts separately. Begin by parsing the Expenditures first 5. In column A, LocalAccountCode, copy and paste the Account Code from your trial balance for each Expenditure account. 6. In column B, LocalAccountName, copy and paste the Account Name from your trial balance for Expenditure each account. 7. Once all account numbers and names are listed in the Account Import file, you may begin the process of parsing your local account segments. Note: The purpose of parsing the account into its segments is so that: a. The mapping tool can recognize the distinct account; b. The mapping tool can recognize the segments that make up that account; c. The mapping tool is enabled to link the local segments to UCOA segments; d. The mapping tool is enabled to assign the distinct account to a full UCOA account. 8

10 Using the Schema Definition Feature (from the Parsed accounts tab) 8. In the table, enter the starting position of each segment in your account string from Column A, and its length (its number of digits). This allows the spreadsheet to automatically populate each column with each account s segments. a. For example, if the Department is the 2 nd segment and it begins on the 6 th digit, and its length is 3 digits. (Note spaces, hyphens, and periods count as digits) The Schema Definition table should have 6 in the Start Position column, and 3 in the Length column to parse Department. 9. You will need to parse your organization s Fund, Function, Department, and Object function using this method. 10. In column I, add the Account Type for the type of account it is: Asset, Liability, Fund Balance, Revenue or Expenditure. The column includes a drop down menu for ease. You can also copy and paste the cells to complete multiple accounts at a time. Note the State has also included segments for Sub-departments and Projects. However, at this time it is not using these segments for mapping or reporting. They will be left blank for now. 11. Going forward, tt is important to parse your accounts the same way each year. 12. Once you have parsed all of your new expenditure accounts for the year: a. Highlight Columns A through I. b. Select Edit, Copy from the Home ribbon in Excel. (or right click, select Copy, or you may type Ctrl+C). c. Select the Manually defined accounts tab. d. Click on Column A. e. Select Edit, Paste Special and Paste Values (or you may type Alt+E+S+V). 9

11 13. Now that all new expenditure accounts are brought over to the Manually defined accounts tab, delete the information in columns A, B, and I from the parsed accounts tab. a. Be careful not to delete the cells in columns C through H as these are formulas to help parse the accounts 14. Now you can repeat the process for all new Balance Sheet and Revenue accounts. 15. After you have parsed each account type, add it to your existing accounts on the Manually Defined Tab 16. For UCOA purposes, only Expenditures accounts will have a Fund, Function, Department, and Object. Balance Sheet and Revenue accounts will only need a Fund and Object. a. Delete any segments parsed in Columns D, E and F for your Revenue, Asset, Liability, and Fund Balance Accounts. Once complete only Expenditure accounts should have parsed codes for the four segments as shown below. 10

12 17. While we used the Schema Definition table to parse our accounts, it is not the only way to do so. 18. If you feel more comfortable, you can manually type the segment codes for each new account directly into the Manually Defined Tab. 19. Once all accounts have been moved to the Manually Defined Tab, make sure no accounts are remaining in the Parsed Tab. Creating your new Segments 1. Now that you have parsed out your local accounts into their individual segments, you will need to identify those segments 2. Navigate back to your organizations main mapping page. a. Again, make sure you have selected Chart 2 3. Click Step 1, Input Local Segments. 4. Click the Download Blank Template button at the top of the page. This will download your Segment Import file. 5. When the Segment Import file download is complete, it will include the following tabs: a. Instructions b. Funds c. Municipal Functions d. Departments e. SubDepartments 11

13 f. Objects g. Projects h. Scratch Work (used ad hoc for assisting users with the process) 6. The tabs labeled Funds through Objects will be used for adding a description for each one of your local segments. Note the State has included segment locations for Sub-departments and Projects. However, at this time, the State is not mapping anything to these segments, and they will be left blank. 7. Starting with the Fund tab, type each of your local Fund codes in Column A, with the Fund name listed in Column B. 8. You will follow this same process for your Functions, Departments, and Objects a. Note, you can use your Chart of Account Legend from your accounts system to get a list of all your segment codes and names 9. Once all segment codes have been input, you are ready to upload your new chart into the tool. Entering Segments using the Excel Import Function 1. In the Mapping Tool, select the Mapping button, then your Organization and chart. a. Again, make sure to select Chart 2 2. Click Step 2 Input Local Segments 12

14 3. Choose, Import Data From Excel and browse to the location of the Segment Import file. 4. The system will prompt you with a new window to select the file. Select the file you saved for parsing, and then select open. 5. If the file uploaded without error, the progress bar at the top of the table will change from blue to green and indicate the file is 100% uploaded. Entering New Accounts using the Excel Import Function 6. Now that your segments for the current year are input into the tool, you may upload the Account Import file. 7. In the Mapping Tool, select the Mapping button, then your Organization and chart. 8. Click Step 2 Input Local Accounts 9. Choose, Import Data From Excel and browse to the location of the Account Import file. 10. The system will prompt you with a new window to select the file. Select the file you saved for parsing, and then select open. 11. If the file uploaded without error, the progress bar at the top of the table will change from blue to green and indicate the file is 100% uploaded. 13

15 Mapping Accounts 1. Accounts added in your new chart of accounts above now need to mapped to the UCOA. 2. Click on the UCOA Connecticut icon to return to your municipality s main mapping page and click on Step 3, Map Local Segments. 3. In the Step 3 section, select Export Data to Excel 4. This will download your Segment Mapping file. When you open it up, you will notice it appears almost identical to your Segment Import file. 5. The only difference is, now Columns C will have the header Uniform Segment. 6. This is where you will map each segment code. 14

16 7. Starting with your Funds, you will map each Local Code (Column A) to a Uniform Segment or UCOA code in Column C. 8. You will do this for every code for each segment type, until every code listed in Column A has a Uniform Segment assigned in Column C. 9. It is important to use the mapping in Appendix 1 of the manual. 10. Once you have mapped each segment, you are ready to input into the Mapping Tool. 11. Navigate back to Step 3 in the mapping tool. 12. This time choose, Import Data From Excel and browse to the location of the Segment Mapping file. 13. The system will prompt you with a new window to select the file. Select the file you saved for parsing, and then select open. 14. The tool will upload all of your segment maps. 15. Once this is complete, the tool will be able to Auto Map new accounts to the UCOA accounts. 16. Click on the UCOA Connecticut icon to return your organization s main mapping page and click on Step 4, Map Local Accounts. 15

17 3. Next, click on the Auto Map button. This will automatically map the new account segments to the UCOA segments per the mapping tool. 4. Click Save. This will save your organization s updated map. Unless you need to Override and Auto Map (see the following section), there is only one more step in the process to finalize the organization s crosswalk/map publishing the map. Mapping Accounts: Overriding Auto Map What if you need to override an Auto Map? For example, a debt service expenditure is Auto Mapped to General Government Function because of the function used in the local chart, but it should be mapped to the Debt Service function. 16

18 1. Locate the local account code(s) added in Step 2 of the Tool. You may use the mapping tool s filtering capabilities to more easily locate the account(s) you want to change. Confirm that the cross-referencing to the State of Connecticut s Uniform Chart of Accounts is appropriate. 2. Locate the Account whose mapping you wish to change. 3. Click Edit and select the appropriate Uniform Chart of Account segment. Use the drop down menu to locate and choose the segment. Repeat for each segment as necessary. 4. Click Save. Publishing a Revised Map In order for any values to be assigned to a UCOA through the mapping crosswalk, it requires Publishing in the tool. 1. Click on the UCOA Connecticut icon to return your organization s main mapping page and click on Step 5, Publish. 17

19 2. You will be prompted with a Publish button. 3. Now that you have published your map, you can upload your account balances for the current year. 18

20 Format Trial Balance File for Upload 1. Now you will need to prepare the trial balance you previously download to upload the account balances into the tool. 2. Format the trial balance so that: a. Only the organization s entire account string appears in Column A and b. Each account s ending balance appears in Column B of the same row. See below for a picture of the Account number in Column A and the account Balance in Column B in an Excel worksheet. A Reminder about Balances: Look at your trial balance file and understand what each column represents. You will need to ensure only Actual cumulative amounts are identified for upload purposes. Depending on your organization s accounting system and file format, the actual balance or amount may be in different columns, or may require you to add the cumulative debits and credits together. See Appendix III Additional Tips & Information For Working With Accounting System Files for helpful tips in for formatting your trial balance in Excel and on providing the correct ending balance. 19

21 3. Add column headers. Columns A and B should have headers in row 1 that must read exactly: Account and Balance, respectively. Refer above for an illustration. 4. Note number of rows and sum total: You will be using this file to upload balances into the system. At this point, it is helpful to note the number of accounts, or rows, on this trial balance file and the sum of all accounts. You may use these figures to compare to the batch total after upload. Column A should be formatted as Text, and Column B should be formatted as Numbers. You may set your cells by: a. Highlight column A. b. Format the cells to Text via the Home Ribbon > Numbers and selecting Text. c. Highlight column B d. Format the cells to Number via the Home Ribbon > Numbers and selecting Number. 20

22 Convert Trial Balance File to CSV Format 1. Save Your Formatted Trial Balance as a Comma-Separated (CSV) File a. Click File > Save as, Browse to your desired location. b. Select CSV (Comma delimited) (*.csv) as your Save As type. *Note if you save your file to a.csv extension, you will receive the following warning prompt from Microsoft Excel: Some features in your workbook might be lost if you save it as a CSV (Comma delimited). Click Yes in the pop-up window when prompted. 2. You may close out of your Excel Trial Balance File. 21

23 TIP If you would like to review your file, we suggest opening the file in notepad. If you re-open your trial balance.csv file in Excel, your account numbers and/or ending balances may lose their text formatting and convert to scientific notation. The mapping tool will be unable to read the data. Opening the file in notepad will not corrupt the data and will enable you to review the file for incorrect data or extraneous rows. You may open the trial balance in Notepad by: 1. Opening windows file explorer. 2. Browsing to the folder where you saved the.csv file. 3. Right-click on the file s name 4. Selecting Open With, and then Notepad. Upload to the Mapping System 1. Navigate back the main page of the Mapping Tool by logging in. 2. From the Mapping Tool site s main page, select the Financial Data, Upload Trial Balances in a File, or Enter Data Manually application. 22

24 3. Select the Trial Balance Upload box. 4. Navigate to your organization, chart (select Chart 2, for your new chart of accounts), and the year for which you are entering data and click Continue. Your screen should resemble the figure below. 23

25 5. Click New Trial Balance, as shown below. 6. Click Browse next to the File to Upload field bar. When prompted, navigate to the local file location of your trial balance you saved from the steps, above. Click Open when prompted. 7. Select the radio-button of your trial balance s file format. The mapping tool will automatically default to Comma-Separated CSV File. 8. Check the box if the files does or does not have a header row. The mapping tool will automatically default to the inclusion of a header row. 24

26 9. Click Review File. 25

27 10. You will be presented with account numbers and their related balance from the trial balance you uploaded. The first column will contain your organization s accounts and the second column will contain the balances. In the bottom right hand corner of the account and balance box, a total number of items is listed. This is the number of accounts uploaded. Compare this number against the number you noted from the steps above. If the two numbers are identical click Accept. TIP If your two counts of accounts do not match, you may have a blank row in the.csv file. Open the.csv file and search for any blank rows. If you do not have blank rows, and/or are unable to determine why the two counts do not match, just proceed with accepting the accounts. The tool will not recognize the extra, unmatched or error accounts and it will generate an error report. You will then be able to use the error report to determine the affected accounts. Note: This is not the step to review your accounts and their related balances for reasonableness or mapping changes. This will be performed in after the validation steps, if necessary. 11. You will be led to a screen with your Batch File Upload Results, if you receive a notice File upload was successful. Click View Batches. 26

28 TIP If you receive an error message or any message other than a successful upload you will need to correct the file. Typical errors are: The.csv file was opened in Excel and converted numbers from text to scientific notation. The header row in the.csv file is misspelled, in all lower or all capital letters, or the box is not checked on the upload screen. The file contains a blank row. Reference FAQ for further tips to correct. 12. You will then see the Trial Balance Batches screen. Within this screen click Validate. When prompted that your batch has been validated click Ok. 13. If the trial balance line item appears with a Status of Validated and Errors Rows as N/A, you have successfully validated your trial balance. You have assigned the organization s local accounts and values to the map, or crosswalk, of the State of Connecticut s uniform chart of accounts. 14. At this point, you may Certify and be done. Your organization s information is in the reporting database and is complete. If you wish to perform additional review prior to certification, please see the Review Account Map and Amounts section. 27

29 Review Account Map and Amounts At this point, you may certify your map and numbers, or you may review the crosswalk and numbers for accuracy and/or reasonableness prior to certifying. The certification process is the final step and allows the numbers to be transmitted to the reporting database. See Step 7 below. If you choose to conduct additional review, and as a result, you wish to change your organization s map for one or more accounts, refer to the Mapping Accounts: Overriding Auto Map section to change a current map. 1. To review the mapping and associated ending balances, click View Data. 2. The organization s mapping will appear on the screen. There are three sections to the report: 1. Detailed Trial Balance; 2. Uniform Chart of Account Summary; 3. Uniform Chart of Accounts Detail. All three sections include the same accounts in different presentation formats and all three include account balances. Section 1 presents a one-to-one mapping from the organization s full account string to the UCOA; and by segment of the account code. Section 2 presents detail of the uniform coding. Section 3 presents a crosswalk of the resulting uniform accounts and the local accounts located therein, including both local and uniform account amounts. 28

30 3. You may use the navigation page to scroll between pages; zoom in or out; search for a term or number; export the file to Excel, PDF, or Word; refresh and print. You may hover over any icon to determine the icon s functionality. 4. Export the file to the format of your choice. Excel will generate the three sections in three different tabs. PDF and Word will generate the three sections consecutively in order. The following is an example of the report in Excel. 29

31 5. You may review the accounts in any tab(s). We suggest reviewing the accounts starting with Section 1 as it provides a one for one account mapping. 6. Scroll to the bottom of any section and confirm that the sum of the debit and credit columns total to the same balance recorded in your Trial Balance. If the two balances do not equal one another, please reference FAQ

32 TIP: If your debit and credit columns are not equal, confirm that the variance is not due to rounding. To do so, open the original Excel file with your trial balance. Select all account ending balance cells and note the total. You may need to extend the accounts out by one or more decimal places to see if this resolves the mistaken variance. If not, determine which account contains a variance and research, as applicable. 7. When your review is complete, return to your municipality s Trial Balance Batches main page and click Certify. 8. Selecting Certify will bring you to a new page. Click Sign and your name will appear, indicating who certified the data. 9. Once it has been signed, you can click Certify. This will complete the process and allow the organization s information to be sent to the State s reporting database. 10. Congratulations! You have successfully mapped your local accounts to cross-reference to the State of Connecticut s Uniform Chart or accounts and certified the data. You may return to the Mapping Tool home page or logout. 31

33 Appendix I UCOA Mapping Level for Municipal Reporting CT Uniform Chart of Accounts (UCOA) Municipal Implementation Mapping for Benchmark Reporting Purposes (Implementation Phase 2) Mapping Guidance from CT Office of Policy and Management (OPM) for FY2013/2014 and FY2014/2015 Municipal Financial Information Note: The following is the guidance to map municipal local charts of accounts for: General Funds, Special Revenue Funds, Capital Project Funds, Debt Service Funds and Enterprise Funds; To the State of Connecticut Uniform Chart of Accounts (UCOA) at a high level for comparable reporting purposes. This is not a guide for mapping local charts of accounts on a one-for-one basis to the UCOA. FUND MAPPING Funds should be mapped to the following: Fund Name General Fund Special Revenue Funds Capital Projects Fund Debt Service Funds Enterprise Funds Fund Fund Code Code Description 1005 Town General Fund 2800 Town General Special Revenue Fund 3000 Town Capital Projects Funds Mapping Guidance Map to single General Fund number Map to single Special Revenue Fund number Map to a single Capital Projects Fund number 4001 Town/City Debt Service Map to a single Debt Service Fund number 6000 Water Map to specific Enterprise fund, if separately identifiable. Otherwise, map to "6011 Other Enterprise Funds" 6001 Wastewater 6002 Solid Waste 6003 Electric 6011 Other Enterprise Funds Other Funds 5000 Perm Fund 7000 Internal Service 8000 Trust Funds (PPT, Pension/OPEB) 9000 Other (Agency) 0 Unallocated Map to Other Enterprise Funds for all enterprise funds not specifically identifiable to other funds. 32

34 FUNCTION MAPPING Functions should be mapped as follows: Function Code Function Description 41 General Government 42 Public Safety 43 Public Works 44 Health & Welfare 45 Culture and Recreation 47 Education 48 Debt Service 49 Capital Outlay 50 Other 80 Water 82 Wastewater 84 Solid Waste 86 Electric 89 Other Enterprise 99 Transfers Note: When no Function codes are used by an organization in its chart of accounts, a user may need to use department codes to determine the function. Fringe Benefits Guidance: A. If fringe benefits are recorded to a function, map it that way (see Expenditure Object code guidance below). B. If all fringe benefits are in a single function (e.g., General Government), leave it there. C. If organizations have Fringe Benefits classified as the Other function, leave it there. D. If municipalities have classified Fringe Benefits to a Fringe Benefits function (which does not exist), map it to Other. Debt Service Guidance: It has been noted that some Towns are recording a function which relates to the underlying debt rather than calling it the Debt Service function. Guidance: Debt Service is a function and should be used. If a town records debt payments to another function other than Debt Service, reclassify it to debt service. Capital Outlay Guidance: There are a number of ways that the Capital Outlay function is being used by towns. Some towns do not use it at all. Guidance: Leave capital outlays where they have been classified by the town. Do not reclassify capital purchases to the Capital Outlay function. Economic Development Guidance: 33

35 Economic Development will not be used as a function. Items classified by a municipality to this function will be mapped to General Government. DEPARTMENT MAPPING Department Mapping guidance is presented below, associated with each respective Function code: Departments within 41 General Government Function: UCOA Dep t Code for Mapping Purposes Mapping Department Description Examples of types of Departments used by Organizations that would be mapped to the UCOA Department Code for mapping purposes 4101 Legislative Legislative City/Town Council Alderman 4107 Executive Executive Mayor Selectmen Manager Other Executive 4117 Financial Administration Financial Administration Finance Director Comptroller Accounting Internal Audit Budget Office Purchasing Tax Assessor Revaluation Tax Collector Treasurer Property Insurance 4153 Planning & Zoning Land Use Planning Zoning/Appeals Board 4199 Other General Government Legal Personnel Information Technology Civil Service Town Clerk Registrar of Voters Historic Preservation Probate Inlands/Wetlands Harbor Commission 34

36 Departments within 42 Public Safety Function: UCOA Dep t Code for Mapping Mapping Department Purposes Description Shellfish Commission Elections and Meetings Econ. Dev. Conservation Econ. Dev. Urban redevelopment Econ. Dev. Economic Development Econ. Dev. Economic Opportunity Econ. Dev. Community Action Econ. Dev. Rent Control Other Economic Development Other General Government 4201 Police Police 4203 Fire Fire Protective Inspection Building Fire Marshal 4299 Other Public Safety Other Public Safety Civil Preparedness Animal control Harbor Master Corrections EMS Ambulance Communications Departments within 43 Public Works Function: UCOA Dep t Code for Mapping Mapping Department Purposes Description Examples of types of Departments used by Organizations that would be mapped to the UCOA Department Code for mapping purposes Examples of types of Departments used by Organizations that would be mapped to the UCOA Department Code for mapping purposes 4303 Highways and Streets Highways and Streets Engineering Snow and Ice Removal Leaf Collection Street Lighting Street Cleaning 4317 Waste Collection Waste Collection Waste Disposal 4330 Sewer Sewer 35

37 4399 Other Public Works Transportation Facilities Airports Parking Garage Cemetery Water & Hydrants Other Public Works Vehicle/Equipment Maintenance Administration Departments within 44 Health & Welfare Function: UCOA Dep t Code for Mapping Purposes Mapping Department Description Examples of types of Departments used by Organizations that would be mapped to the UCOA Department Code for mapping purposes 4401 Public Health Admin Public Health Admin Health Inspection Board of Health Clinical Services Health Center Nursing Mental Health Clinic Dental Clinic 4427 Social Services Council on Aging Youth Services Veterans' Services Welfare Admin Public Assistance Social Services 4499 Other Health & Welfare Other Health & Welfare Departments within 45 Culture & Recreation Function: UCOA Dep t Code for Mapping Purposes Mapping Department Description Examples of types of Departments used by Organizations that would be mapped to the UCOA Department Code for mapping purposes 4501 Libraries Libraries 4503 Recreation Recreation Parks 4599 Other Culture and Rec Museums Historical Commission Celebrations Other Culture and Rec Departments within 47 Education Function 36

38 UCOA Dep t Code for Mapping Purposes Mapping Department Description 4700 Education Education Departments within 48 Debt Service Function UCOA Dep t Code for Mapping Mapping Department Purposes Description 4899 Other Debt Service Principal Interest Other Debt Service Departments within 49 Capital Outlay Function UCOA Dep t Code for Mapping Mapping Department Purposes Description 4900 Capital Outlay Capital Outlay Examples of types of Departments used by Organizations that would be mapped to the UCOA Department Code for mapping purposes Examples of types of Departments used by Organizations that would be mapped to the UCOA Department Code for mapping purposes Examples of types of Departments used by Organizations that would be mapped to the UCOA Department Code for mapping purposes Departments within 50 Other Function UCOA Dep t Code for Mapping Mapping Department Purposes Description 5000 Other Other Departments within 80 Water Function UCOA Dep t Code for Mapping Mapping Department Purposes Description Examples of types of Departments used by Organizations that would be mapped to the UCOA Department Code for mapping purposes Examples of types of Departments used by Organizations that would be mapped to the UCOA Department Code for mapping purposes 8000 Water Source Of Supply Pumping Expenses Treatment Expenses Transmission & Distribution Accounting & Collection Personal Services Admin. & General Exp. 37

39 Departments within 82 Wastewater Function UCOA Dep t Code for Mapping Mapping Department Purposes Description Other Expenses Examples of types of Departments used by Organizations that would be mapped to the UCOA Department Code for mapping purposes 8200 Wastewater Wastewater General Treatment Sludge Process & Disposal Pumping Stations Collection System Users Accounting Collection Admin. & General Expenses Employee Benefits Non-Operating Expenses Departments within 84 Solid Waste Function UCOA Dep t Code for Mapping Mapping Department Purposes Description Examples of types of Departments used by Organizations that would be mapped to the UCOA Department Code for mapping purposes 8400 Solid Waste Station Recycling Operation Transportation/Disposal Administration General Expense Other Expenses Capital Expense Residential Recycling Program Roadside Collection Departments within 86 Electric Function UCOA Dep t Code for Mapping Mapping Department Purposes Description Examples of types of Departments used by Organizations that would be mapped to the UCOA Department Code for mapping purposes 8600 Electric Purchased Power Transmission Load Dispatch Maintenance Of Station Equipment Maintenance Of Overhead Lines Maint Gen Plant Other Maintenance Operations Distribution Load Dispatching Station Expenses Meter Reading Expense 38

40 Departments within 89 Other Enterprise Function UCOA Dep t Code for Mapping Purposes Mapping Department Description 8900 Other Enterprise Other Enterprise Departments within 99 Transfers Function UCOA Dep t Code for Mapping Mapping Department Purposes Description 9900 Transfers Transfers Customer Records & Collection Expense Outside Services Misc General Expenses Examples of types of Departments used by Organizations that would be mapped to the UCOA Department Code for mapping purposes Examples of types of Departments used by Organizations that would be mapped to the UCOA Department Code for mapping purposes REVENUE OBJECT MAPPING Map Revenue Object codes to the Major Object level. These should be already mapped for most municipalities which have an existing, published map in the mapping tool. Major Object Major Object Description UCOA Object for Mapping Purposes Object Description 41 Taxes Real estate tax revenue, personal property taxes, motor vehicle taxes, interest on current and prior year levies; Lien fees. 42 License and Permits Map any revenue object code with the term license or permits in the description. 43 Intergovernmental Revenues Map all Federal and State grants and any payments from other municipalities. 44 Charges for Services All services revenues not specifically described as Licenses or Permits. Examples are: recording fees, printing fees, FOI fees, Police private duty, fire private duty, recording fees, health and inspection fees, clinic fees, animal control or shelter fees, and zoning fees. 45 Fines & Special Assessments Generally map all revenue object codes that use the terms fines or assessments in the description. Examples include: court fines, library fines and sewer assessments. 46 Investment Earnings Map interest, dividends and investment income. 39

41 47 Rents & Royalties Includes all rentals and royalties in the object descriptions. Examples are: cell tower rental, library rentals. 48 Other Revenues Includes any revenue not specifically identified in the other Major Object categories. Map revenue from local sources here. Other items include: Conveyance tax, Utilities tax, sale of barrels, library trust funds, park trust funds, and Telecomm Tax. 49 Other financing sources Includes transfers, bond proceeds, etc. EXPENDITURE OBJECT MAPPING Map Expenditure Object codes only to the following: Major Object Major Object Description UCOA Object for Mapping Purposes Object Description 50 Expenditures All expenditure object codes, except for Salaries and Benefits (see below). These should be automatically mapped based on the Account Type designated on the Account Upload file in the mapping tool. 51 Wages Map all salary and wage expenditures to Wages. Examples are: regular employees, part time, seasonal, overtime and other salaries. 52 Employee Benefits Map all employee benefit expenditures to Employee Benefits. Examples are: group insurance, social security payments, retirement contributions, workers compensation, health insurance, disability insurance and other employee benefits. BALANCE SHEET OBJECT MAPPING Map Balance Sheet Object codes only to the following: Major Object Major Object Description UCOA Object for Mapping Purposes Object Description 10 Assets All Asset Accounts 20 Liabilities All Liability Accounts 30 Fund Balance All Fund Balance Accounts 40

42 Appendix II Trial Balance File Instructions for Selected Accounting Systems Please find your system software below for instructions on generating a trial balance. If you do not see your software platform listed, please contact your software provider for assistance in generating the trial balance required. Munis Users: *Note: The instructions below may depend on your system version and internal configuration. The following are the steps/menus to follow in Munis to run a trial balance to include a full account number, balance sheet, revenue and expenditure accounts: Financials General ledger Journal Entry History Account Trial Balance Select CTRL+F keys and enter. This will allow the user to select all funds. Under Report Options, make the following selections: o Print (D)detail or (S)ummary S o Fiscal year-to-date version o Reporting year [Select year requested] o Reporting from period 1 JUL to [XX] EOY o (B)alance sheet or (A)U accounts A o Roll up project to object level Do not check o Omit zero balance sheet account o Sort By 1-Fund, Segments o Print Org Code o Print Fund Header and Org/Obj on total line Do not check o Include page break between funds Do not check o Amounts/totals exceed 999 million dollars Do not check o Print report options o Include hold journals in beginning balance Do not check Save the file as Excel by using the Open in Excel option on the menu bar. SunGardK-12-Pheonix Users: *Note the instructions below may depend on your system version and internal configuration. 1. Main Menu 2. Reports 3. Click on General Ledger in left column. 4. Click on G/L Account Summary-Date Selective. 5. Ledgers: Drop down menu select ALL 6. Enter fund range (example: ) 7. Show accounts with zero balances click circle to select 8. Enter report dates 7/1/20XX 6/30/20XX 41

43 9. Click continue. New World with Business Analytics Users: Change the Data source for Templates How to Change the Data Source for Templates 1. Determine Which Cube is needed: First, open the template you would like to use. Click on the Data Tab at the top, and the choose Connections. Take note of the Name of the Workbook Connection. The name will identify which cube is needed. The name is structured to show which server, database, and cube the data is coming from. Our example will use: Analytics DemoFM_Analytics General Ledger <server> <database> <cube> So, we need a connection to the General Ledger cube in the FM Analytics database. 2. Create a Connection (If Needed) When you connect to a cube the first time, it creates a connection file that can be used to connect to the cube a subsequent time. This file can also be used to change a template s data source to your own. 2.1 Check if this connection file exists To see if you already have this connection file available, browse to My Documents > My Data Sources on your PC. We would be looking for a file named in the same way that the Name of the data file of the template is named. Our example will use, <Decision Support Server> LogosFM_Analytics General Ledger.odc If this file doesn t exist, or if the folder is empty or does not exist, go to step 2.2. If the file does exist, go to step Create a new connection In a blank tab in Excel, go to the Data tab at the top of the window. Click on From Other Sources and choose From Analysis Services. In the Data Connection Wizard dialog, enter the server name where the analytics databases are installed. Use Windows Authentication for the log on credentials. After entering the Server name, click on Next. On the next screen, select the database from the dropdown list and choose the cube to connect. In this example, we ll connect to the LogosFM_Analytics database and use the General Ledger cube. Select Finish on the Data Connection Wizard. On the Import Data dialog, select OK. After clicking OK, a pivot table is created, and the pivot table listing can be found on the right. Now, if you browse to My Documents > My Data Sources, you will see the connection file. 3. Change Connection To change the connection in a template, we ll use this.odc file that was just created to change where the template pulls data. First, open the template in Excel. In this example, we ll use the FM_BudgetPerformanceReport.xlsx template, but the mechanics of the following steps applies to every other Excel template Check Connection on Template With the pivot table selected, go to PivotTable Tools > Analyze > Change Data Source. 42

44 By default, the second radio button is selected. Check the Connection name on the dialogue box In our example, the Connection Name is Analytics DemoFM_Analytics General Ledger1. This is important because it tells us which of our own connections we re going to use to replace it Choose New Connection The dialogue box that appears shows the contents of the My Data Sources folder, plus the existing connections that are associated with this workbook. Here, select the connection on your computer, and choose open. Close the Data Source dialogue window, and the data will refresh on your worksheet. Save your worksheet you are now connected the template to your own data source. Appendix III Additional Tips & Information For Working With Accounting System Files Q1. What are some tips to help format the organization s trial balance file? a. Your organization s account code may be divided in different columns or cells by segment when you export it from the accounting system into Excel. You will need to concatenate these individual segment cells in order to create one cell with the full account string. The Excel concatenate formula is =CONCATENATE([text1],[text2]). The figure below illustrates the concatenation of several segments in to one account. The formula bar shows the concatenated cell s formula. Click and drag the formula to apply it to all accounts. You may also use the concatenate formula to add dashes or other punctuation to your account string: the Excel formula would be =CONCATENATE([text1], -,[text2]). Copy the column with the full account code and paste values to overwrite the cells. This step will safeguard your new full account string when you delete the various individual segment columns. 43

45 b. Add digits removed by your system software and/or Excel. Your system software or Excel may automatically convert a segment with a preceding and/or multiple zeroes to not include zeroes, or to only include one zero. You will need to add back these zeroes. You may use the concatenate formula in the illustration above. To illustrate, if account from your accounting system was exported to Excel as 123, you need to add four zeroes. The resulting formula is: =CONCATENATE( 0000,[text1]) with text1 being the cell with 123. c. Remove blank rows. All the account rows must be consecutive and any blank rows will generate an error. Remove all blank rows by either: 1. Right clicking on the row s column number and selecting delete or 2. Click on the row s column number and from the Home Ribbon select Delete from the Cells category. Perform this step for every blank row. Please keep in mind that you may need to use one or more of the above tips to format your trial balance file for the upload process. Q2. What are some tips on confirming I have the correct ending balances for my organization s accounts? Your system software should generate the ending balance of your accounts. Some accounting system reports do not calculate the actual ending balance for the fiscal year. If the ending amount is NOT included you may have to calculate it using a formula. 44

46 As a reminder, balance sheet accounts (assets, liabilities, fund balance) are the sum of the account s beginning balance plus the year to date debits less the year to date credits. Assets are a natural debit account and liabilities and fund balances are natural credit accounts. Expenditure and revenue accounts are calculated as the sum of the year to date debits less the year to date credits. Expenditures are a natural debit account and revenues are a natural credit account. Some accounting systems begin with a budgeted beginning balance for profit and loss (revenue and expenditure) accounts, and then add the actual debits and credits to that number. The result is an ending balance for the remainder of the original budget amount. This is NOT the actual result for the year; it is a budget remainder. In these instances, you may need to add the actual debit and credit columns together to obtain the actual ending result for the year for those accounts. If you are using a formula to sum the ending balance, confirm if your credit accounts are already in the natural credit value. If not, they will need to be converted to the proper signs. If you are using a formula to sum the ending balance, be sure to use paste values to retain the ending balance figure when the remaining columns are removed. 45