Transcript welcome2012-2013 YEAR END CLOSING WORKSHOP

San Diego County Office of Education
District Financial Services
Financial Accounting/Reporting
welcome
2012-2013 YEAR END
CLOSING WORKSHOP
1
Goal of the Year End Closing Workshop
 To familiarize personnel new to school
business with the year-end closing process.
 To review year-end closing entries and
transactions.
 To help ensure that the district’s financial
statements are accurate and ready for an
audit.
 Demonstrate the automated CAT form
2
Section 1
General Accounting
Information
3
4
5
General Accounting
Information
 Who to call protocol – pg. 1.4-1.7
 Financial Accounting & Reporting
 Staff list for Business Advisory Services
 Warrant Processing List
 County Treasury – pg. 1.8-1.34
 Contacts
 Resolutions for Fund set up
 District Funds Conversion Report
 Lists Funds and Oracles assigned to your district
6
General Accounting
Information
 Money Processes & Forms – pg. 1.35-1.45




Deposits
GAPS Direct Deposit
WARP (Wire Administration & Request Portal)
ACH Transfers
 Report Ordering – pg. 1.46-1.51
 Month-end & Year-end
 Chart of Accounts & District Dictionary Rollover
 Budget Rollovers
 CY Revised & Working to Next Year’s Working Rolls
can be done now
 Any other rolls for 13-14 have to wait until
Friday, July 5th.
 This is an overnight process. You will see data on
Monday, July 8th
7
Section 2
Closing Schedules
8
Important Dates (pg. 2.2-2.4)
 Thursday, June 27 –
Final date for all deposits to
Wells Fargo Bank by 4 p.m.
 Friday, June 28 –
Last day for Auditor’s Transfer
requests to Financial
Accounting by 10 a.m.
 Thursday, August 22 –
Final day of system access to
input FY 2012-13 activity
9
Section 3
Checklists
10
Closing Checklists
 Make sure you balance the following prioryear accounts:




Account receivable
Due-to/Due-from
Liabilities
Suspense
 Fiscal Year-end closing checklist (p3.5-3.8)
 Inventory (p3.9)
 Make necessary adjustments to agree with the
physical count
11
Closing Checklists
 Before you call in to close:
 Make sure District Closing Checklist is
done (p3.11-3.14)
 SACS FORM RL & CAT FORM are
completed
 Do not send in a SACS DAT file until
after the board meeting
12
Section 4
Entries Made Prior to
Closing
13
Prepaid Expenditures (p4.2)
Step 1 - Reverse prior year closing entry:
Res
Insurance
xxxx
Prepaid Exp. xxxx
Goal
xxxx
Func
xxxx
Obj
5400
9330
DR
1,500
CR
1,500
Step 2 - Establish current year closing entry:
Res
Prepaid Exp. xxxx
Insurance
xxxx
Goal
Func
xxxx
xxxx
Obj
9330
5400
DR
2,000
CR
2,000
14
 All expenditures must be accounted for in the
proper fund
 9611 – Due To
 9311 must equal 9611
(p4.4–4.6)
Due to/Due From
 9311 – Due From
 If transferring expenditures after June 30, you
must use Due To/Due From as the offset instead
of cash, see page 4.5 for an example
15
 Due To & Due From GL account numbers
rolling over into the next fiscal year will
change:
 Account 9611 will become 9612 (PY)
 Districts that still have 9312 and 9612 on their
books must be clearing these accounts prior to
June 30
(p4.4–4.6)
Due to/Due From
 Account 9311 will become 9312 (PY)
 When posting a temp. loan between funds see
EC 42603 on page 13.2 for limits
16
Fund Check (p4.7-4.9)
 Check GL accounts and suspense accounts
 Must check all accounts by resource
 Sample fund check form for all your funds
before you close the books (p4.9)
17
Clearing Apportionment Suspense
(p4.10–4.13)
 Financial Accounting posts principal apportionment PY
recomputations & adjustments to suspense
 Suspense must be cleared by year-end
 Check prior year accrual. Difference must be charged to
current year account.
18
Clearing Apportionment Suspense
P-1
Example 3
$
2,000
$
400
$
234
$
69
$
$
303
P-1 APPORTIONMENT
500% P-1 PMT PER MONTH
68.8% FEBRUARY
20.2% APRIL
0.0% MAY
TOTAL CASH RECEIVED IN CY
P-2
(p4.10–4.13)
$
$
$
$
$
P-2 APPORT LESS CASH RECEIVED
266.1% JULY
105.3% AUGUST
0.0% SEPTEMBER
TOTAL CASH RECEIVED IN SY
1,197
455
358
813
Factor
19
Section 5
Closing Entries & Accruals
20
(p5.2)
Close out PY C/L and A/R
A/R & A/P objects must be ZERO before you post
for the current year:
FD
xx
xx
Res
xxxx
xxxx
Obj
9202
9201
DR
9,750.64
FD
xx
xx
Res
xxxx
xxxx
Obj
9510
9511
DR
10,475.87
CR
9,750.64
CR
10,475.87
Research differences and determine if activity was charged
to a current year object or write-off due to accrual estimate
was different than actual.
21
 Debit the expenditure account line &
Credit 9510.
 District will want to set a deadline to
submit accruals
(p5.3 -5.4)
Expenditure Accruals
 Expenses have to be accrued if goods
or services were received by June 30
 District might want to set a
materiality limit
22
Example B
(p5.7)
Unpaid invoices of $20,000 for merchandise or services
received by June 30:
Res
Books & Sup xxxx
Services
xxxx
Cap Outlay
xxxx
C/L
xxxx
Goal
xxxx
xxxx
xxxx
Func
xxxx
xxxx
xxxx
Obj
4000
5000
6000
9510
DR
6,000
4,000
10,000
CR
20,000
23
Income Accruals
(p5.5–5.6)
 Income earned in this fiscal year but not received by
June 30 needs to be accrued
 Can only accrue revenues that are collectible within
one year
 Some revenues are not accrued
 Examples: property taxes, developer fees, mandated cost
reimbursement & deferred maintenance
24
Example
(p5.7)
Recalculate Revenue Limit using actual data and accrue the
difference between recalculated state aid & receipts
A/R
State Aid
Fund
03
03
Res
xxxx
xxxx
Obj
9201
8011
DR
100,000
CR
100,00
25
Section 6
Payroll Accruals – 9910’s
26
Payroll Accruals/9910’s
Payroll Holding Accounts
9910-000 Payroll
9910-311 STRS
9910-312 STRS CB Plan
9910-321 PERS
9910-322 PERS EPMC
9910-331 Soc Security
9910-332 Medicare
9910-333 ARS
9910-340 H&W
9910-350 SUI
9910-360 W/C
9910-370 Retiree H&W
9910-371 OPEB Allocation
9910-375 OPEB Direct
9910-380 PERS Red
9910-390 Other Benefits
27
Payroll Accruals/9910’s – SUI
(p6.5)
Step 1 - Current FY General Ledger - SUI expenses for
quarter ending 6/30:
FD
06
06
Res
xxxx
xxxx
Obj
3501-000
9910-350
DR CR
2,000
2,000
Step 2 - District Journal Entry to set up Current FY accrual:
Fund
06
06
Res
xxxx
xxxx
Obj
9910-350
9510
DR
2,000
CR
2,000
28
Payroll Accruals/9910’s – SUI
(p6.5)
Step 3 - FA will post auditor’s transfer for quarter ending
6/30 to suspense in Subsequent FY:
FD
06
06
Res
9999
9999
Obj
7999
9110
DR
2,000
CR
2,000
Step 4 - District Journal Entry to clear suspense accrual in
the Subsequent FY:
FD
06
06
Res
xxxx
9999
Obj
9511
7999
DR
2,000
CR
2,000
29
Payroll Accruals
 Same process for STRS & PERS
 9910-371 & 9910-375 OPEB accrual process is under
Section 12 GASB
30
Section 7
Direct/Indirect Costs
31
 Expenses that can be separately identified and
charged as part of the costs of a program
 Transfers of costs normally change the function
of expenditures
 5710 must net to zero at the fund level
 5750 must net to zero between funds
(p7.2-7.3)
Direct Costs
 Examples: Catering, print shop, transportation &
field trips
32
DR 06-00 3010 1110 3600 5710 Title I
CR 06-00 7230 0000 3600 5710 Transportation
Catering charges (interfund):
DR 03-00 0000 0000 2140 5750 Professional Dev
CR 13-00 5310 0000 3700 5750 Food Services
Print shop (interfund):
(p7.2-7.3)
Direct Costs – Sample Entries
NCLB School Choice (intrafund):
DR 12-06 xxxx 0001 xxxx 5750 CDC
CR 03-00 0000 0000 7200 5750 Undistributed
Admin. expenses to developer fees (interfund):
DR 25-19 0000 0000 7200 5750 Developer Fees
CR 03-00 0000 0000 7200 5750 Undistributed
33
 Agencywide costs for general management that
are not readily identifiable with a particular
program but are necessary for the overall
operation
 TABS Workshop available on web cast at
http://www.sdcoe.net/business2/dfs/?loc=materials&m=88
(p7.5-7.11)
Indirect Costs
 Examples: Accounting, budgeting, payroll, personnel,
purchasing & warehousing
 Multiply expenditures in objects 1000 – 5999 less
object 5100 by the approved indirect cost rate
34
 Approved rates are posted at the CDE
web site at:
 http://www.cde.ca.gov/fg/ac/ic/
(p7.5-7.11)
Indirect Costs
 In manual on p7.7 – 7.11
 Must use the lesser of the CDE approved
rate or a grant stated max each year
 7310 must net to zero by function &
object at the fund level
 7350 must net to zero by function &
object between funds
35
DR 06-00 3010 1110 7210 7310
TITLE I
CR 03-00 0000 0000 7210 7310
GF
Sample entry (interfund):
(p7.5-7.11)
Indirect Costs
Sample entry (intrafund):
DR 13-00 5310 0000 7210 7350
Food Services
CR 03-00 0000 0000 7210 7350
GF
36
Section 8
Special Transfers
37
Community Day School Transfer
(p8.2)
 Districts operating their own Community Day School
must transfer the apportioned amount to resource
2430, object 8091 for regular ADA only
 Expenditures are to be recorded in resource 2430,
goal 3550
 EC 48660.2 requires at least 90% of expenditures
must be spent on direct instructional & documented
support costs
38
Special Education Transfer
(p8.2a)
 This transfer represents the amount of the unrestricted
revenue limit earned by a district that is attributable to
ADA generated by special education students
 It is calculated by adding together SDC P-2 ADA and NPS
Annual ADA then multiplying the sum by the revenue
limit rate without the add-ons
 This is optional and districts whose special education
program does not require an unrestricted contribution
might opt to not transfer
39
50% Non-Revenue Limit Transfer
(p8.3)
 50% of total in 8081 and 8082 is credited to 8691 and
debited to 8089
 8081 and 8082 are left intact
 In the State software, the entry to 8089 is reflected as
a negative (debit)
40
PERS Reduction Transfer
(p8.4–8.18)
 In 1982-83 the PERS rate was reduced from 13.02 % to
12.045 % which would have meant a savings for the
districts, but the state recaptured the savings by
reducing the Revenue Limit
 Spread this reduction by charging other programs
 Usually posted via the payroll system as a variable benefit
with a negative rate
 The PERSRM processes automates the next step
41
PERS Remove Process During the FY
Payroll process will post the PERS Reduction during the FY:
FD
xx
xx
Res
xxxx
xxxx
Obj
3802
9910-380
DR
800
CR
800
PERSRM 03 will reverse the PERS Reduction:
FD
xx
xx
Res
xxxx
xxxx
Obj
9910-380
3802
DR
800
CR
800
PERSRM 04 will transfer the PERS Reduction:
FD
xx
xx
Res
xxxx
xxxx
Obj
9910-380
8092
DR
800
CR
800
42
PERS Remove Process For Accruals
(p8.12–8.14)
When June time subject to PERS is entered via the
payroll accrual screen this is the resulting posting in
the CY:
FD
03
03
03
Res
xxxx
xxxx
xxxx
Obj
3801
3802
9510
DR
100
200
CR
300
43
PERS Remove Process For Accruals
(p8.12–8.14)
Because PERS is not a cash transaction clear the
payable in the CY:
FD
03
03
Res
xxxx
xxxx
Obj DR
9510 300
8092
CR
300
44
PERS Remove Process For Accruals
(p8.12–8.14)
In the SY, the payroll process will post:
FD
03
03
Res
xxxx
xxxx
Obj
9511
9910-380
DR
300
CR
300
Reverse to clear the entry:
FD
03
03
Res
xxxx
xxxx
Obj
9910-380
9511
DR
300
CR
300
45
PERS Restoration
 Reduces the PERS Reduction by the restoration
factor - currently 38.62% changes every certification
 If total PERS Reduction for all funds is $10,000
 Reduce the PERS Reduction (3801&2) in all programs
charged
 PERS Reduction restoration is $3,862
FD
xx
xx
Res Obj
xxxx 8092
xxxx 3801&2
DR
3,862
CR
3,862
46
Section 9
Categorical Programs
47
(p9.2)
Sources of Categorical Funding
 Federal
 State
 Pass-Through
48
 Entitlement (Fund Balance – F resources)
 Difference is how revenue is
recognized
(p9.3–9.4)
Grant or Entitlement?
 Grant (Deferred Revenue – D resources)
 See SACS Resource Code Query to
find out which applies to each
resource
49
 Unless committed by Board action
 See list of optional resource codes on
page 9.7-9.8
(p9.5-9.8)
Categorical Program Flexibility
 All flexible programs must be
accounted for in Unrestricted General
Fund in Object 8590
 Transferring between flexible
programs use object 8980
50
(p9.6)
Categorical Flexibility Example:
Deferred Maintenance
Step 1 - Deferred Maintenance Funds received in
suspense
Fd Res
03 9999
03 9999
Obj
9110
8999
DR
100,000
CR
100,000
Step 2 - Non-committed revenue recognized in
unrestricted resource
Fd Res
03 9999
03 0915
Obj
8999
8590
DR
100,000
CR
100,000
Step 3 - Committed funds are recognized in Fund 14
Fd Res
Obj
DR
CR
03 0915
8590
100,000
14 0915
8590
100,000
Board must have committed the revenues--we can post
51
Fd
03
03
06
06
Res
1100
1100
6300
6300
Obj
9110
8782
9110
8782
DR
1,000
CR
1,000
100
100
Example 2 - Step A ROP funds (non-lottery) transfer
Fd Res
06 9025
06 9025
(p16.7-16.8)
SDCOE Transfer of Funds
Example 1 - Lottery funds transfer
Obj
9110
8782
DR
1,000
CR
1,000
Step B flex/sweep ROP
Fd
06
06
03
03
Res
9025
9025
0000
0000
Obj
8990
9110
9110
8990
DR
1,000
CR
1,000
1,000
1,000
52
Form CAT
 Use CAT Form to track your federal,
state and local categorical programs
 Calculates deferred revenue,
receivable, ending balance
 On-line video training available
53
Entries to Make After Completing the CAT Form
(p9.13-9.14)
Step 1 - Closing Entry
Deferred Revenue:
Res
Title I
3010
Def. Rev
3010
Obj
8290
9650
DR
10,000
CR
10,000
Step 2 - Entry in the Subsequent Year
Clear Deferred Revenue:
Res
Def Rev
3010
Title I
3010
Obj
9650
8290
DR
10,000
CR
10,000
54
Entries to Make After Completing the CAT Form
(p9.13-9.14)
Step 1 - Closing Entry
Accounts Receivable:
Res
Acct Rec.
6300
Lottery
6300
Obj
9201
8560
DR
CR
5,000
5,000
Step 2 - Entries in the Subsequent Year
Clear Suspense:
Res
Suspense
9999
Lottery
6300
Lottery
6300
Obj
8999
9202
8560
DR
CR
7,500
5,000
2,500
Clear Accounts Receivable:
Res
Lottery
6300
Lottery
6300
Obj
9202
9201
DR
CR
5,000
5,000
55
Entries to Make After Completing the CAT Form
(p9.13-9.14)
Step 1 - Closing Entry
Accounts Payable:
Res
Spec Ed
6535
Acct. Pay.
6535
Obj
8590
9510
DR
3,000
CR
3,000
Step 2 - Entries in the Subsequent Year
Accounts Payable: Pay Invoice:
Res
Obj
Spec Ed
6535
9511
Spec Ed
6535
9110
Clear Payable:
Res
Obj
Spec Ed
6535
9510
Spec Ed
6535
9511
DR
3,000
CR
3,000
DR
3,000
CR
3,000
56
Section 10
Deferred Maintenance
57
(p10.1–10.14)
Deferred Maintenance
 This section will be suspended FY
2008-09 through 2014-15.
 Effective July 1, 2015, districts must
deposit the maximum amount
calculated by the CDE per EC 17584
 Effective July 1, 2015, EC 17584.1
(c) outlines the requirements if a
district does not deposit the
maximum amount
58
Section 11
Reserves
59
(p11.1–11.8)
Reserves
 Reserves are accounts earmarked for a portion
of a fund balance to indicate that it is not
available for other expenditures






Revolving cash
Stores
Prepaid expenditures
Restricted program balances
Economic uncertainty
Other Designations
9130 =
9320 =
9330 =
9711
9712
9713
9740
9770
9780
 Reserves could also be designations by the
Board
60
Fund Balance Classifications
 Fund Balance Classifications - hierarchy based
upon the level of constraint placed upon the use
of resources.
Restricted Funds
1. Nonspendable
 Revolving cash
9130 = 9711
 Stores
9320 = 9712
 Prepaid expenditures
9330 = 9713
 All Other Nonspendable Assets
9719
2. Restricted
 Restricted Balance
9740
61
Unrestricted Funds
New Fund Balance
Classifications
3. Committed - board action
 Stabilization Arrangements
 Other Commitments
9750
9760
4. Assigned - designated official(s)
 Other Assignments
9780
5. Unassigned
 Reserve for Economic Uncertainties
9789
62
(p11.2)
Reserves Sample
In the general ledger, Stores - 9320 has a balance
of $5,000. When the physical inventory was
taken, the actual stock was valued at $ 5,500.
District journal entry:
Step 1 - Increase balance in Stores
Fd
Object
DR
CR
03
9320
500
03
4000
500
Step 2 - Set up reserve
03
9799
5,500
03
9712
Stores
Supplies
Total Reserves
5,500 Reserves for Stores
63
Section 12
GASB
64
GASB Coming Soon
 GASB 63 - Financial Reporting of Deferred Outflows
of Resources, Deferred Inflows of Resources, and
Net Position
 Effective in 2012-13
 Certain transactions subject to deferred recognition do
not meet the definition of assets or liabilities
CURRENT
9100–9499 Assets
9400–9499 Capital Assets
PROPOSED
9100–9489 Assets
9400–9489 Capital Assets
9500–9699 Liabilities
9660–9669 Long-Term Liabilities
9490–9499 Deferred Outflows of Resources
9490 Deferred Outflows of Resources
9500–9689 Liabilities
9660–9669 Long-Term Liabilities
9690–9699 Deferred Inflows of Resources
9690 Deferred Inflows of Resources
65
GASB Coming Soon
 GASB 65 - Items Previously Reported as Assets and
Liabilities
 Effective in 2013-14
 Identifies items currently classified as assets or liabilities that
should be reclassified as either deferred outflows of resources
or deferred inflows of resources, or in some cases as inflows
(e.g., revenues) or outflows
 GASB 68 - Accounting & Financial Reporting for Pension
Plans
 Effective in 2014-15
 Unfunded liabilities PERS & STRS
66
GASB Coming Soon
 GASB 61 - The Financial Reporting Entity
 Effective 2012-13
 LEA to determine if a charter school is a component unit
and if so how that component unit should be reported in
the financial statements
 Or is the charter school is a separate legal entity
67
Section 13
Temporary Borrowing
68
 Temporary borrowing between funds
(p13.2 – 13.3)
Internal Borrowing
 Must conform to EC 42603
 Must have governing board approval
 Must be repaid either in the same fiscal
year or in the following fiscal year if
borrowing was initiated within final 120
days of fiscal year
 Sample resolution provided on website
& page 13.3
69
Due to / Due From
(p13.2)
Step 1 - Setting up the interfund loan
Fund Object
DR
CR
03
9311-013
100,000
03
9110
100,000
13
13
9110
9611-003
(Due from fund 13)
100,000
100,000
(Due to fund 03)
Step 2 - Repayment of internal borrowing
Fund Object
DR
CR
03
9110
100,000
03
9311-013
100,000
13
13
9611-003
9110
100,000
100,000
70
Section 14
SACS Software
71
What’s New (14.2)
 Revised Fund/Supplemental Forms
 Object 8012 Education Protection Account (EPA) - Added
line to forms 01/01I, 09/09I & 62/62I.
 Form CASH Budget Year (1) – data extracted Form 01.
 Budget column, sections B/C
 Form RL/RLI - EPA line ID 0736
72
Technical Review Checklist
(14.12)
 Running the TRC & TRC Explanations
 All exceptions MUST be cleared prior
to submission
 Fund 51: Fatal exception
 Form Dependencies
 CHK-DEPENDENCY Exception – 14.17
73
Technical Review Checklist
(14.12)
 CDE will not accept comments such as “will correct
by next period/year”
 Comment “We have since corrected in FIS”
 Exception if complies with CSAM
 Common Technical Review Exceptions
 Samples - 14.20
74
Section 15
Audit
75
(p15.1 – 15.11)
Getting Ready for the Auditor
 A year long process
 Recommend that a binder or a
electronic file be designated for
copies of documents that the
auditor will need
 Facilitate the efficiency of audit
 A list of documents is provided
76
Section 16
Accounting Updates
77
Common Errors (p16.2-16.5)
 Incorrect use of abatements
 5 allowable abatements CSAM 560
 Current year expenditures only - no prior year
 5100 subagreements for instructional services only
 Payments to services providers >$25k per contract
 Affect indirect cost
 Function 7700 - Centralized Data Processing
 Computer/Information Technology
 SIS, FIS, PeopleSoft, etc.
78
Goals
 ROP, Perkins, CTE, & other vocation ed.




MOE - Federal funding at risk
6000 = ROP for K-12
4630 = ROP/vocational ed/CTE for adult ed. fund 11
3800 = all other CTE/vocational ed.
 Perkins/CTE - 3515, 3540, 3550
 Adult Ed. = 4000 to 4749
 MOE - Federal funding at risk
 Fund 11
79
Goals
 Pre-K = 0001 is for instructional CDC
 8500 = non-instructional
 Atypical schools





3200 = continuation schools
3300 = independent study programs
3550 = community day schools
3100 = other alternative schools
http://www.cde.ca.gov/re/sd/
80
Goals
 4760= English language acquisition programs
 4201 = Title III, Immigrant Education Program
 4203 = Title III, Limited English Proficient (LEP)
 7091 = EIA - English Learner or LEP
 Funding comes in as EIA - 7090 but all LEP programs must
be in 7091 - not optional
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Functions
 1000 - 1999 = Instruction
 “…activities dealing directly with the interaction
between teachers & students.”
 Pupil Transportation




3600 = School Choice/Title I, Magnet, SD/OI, etc
1000 = Instructional programs like field trips
4100 = Band
4200 = Athletics
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Functions
 4100 = Co-curricular
 Drama, band, etc.
 Stipends, transportation, supplies
 4200 = Athletics
 Stipends, transportation, supplies
 7700 - Centralized Data Processing
 Computer/Information Technology
 SIS, FIS, PeopleSoft, etc
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Systems Utilization
Section 17:
FIS Processes
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FIS Processes – Agenda
 INFO Screen
 Screen Access Removed
 Screen Access Available
 Payroll Post to FIS
 Payroll Exceptions –
Fiscal Year 2012
 Payroll Exceptions – July
M01
 Clear Vendor Invoices
 Unpaid Vendor Invoices
Report
 Roll Vendor History
 Clear Encumbrances
 Posting Screens
 Payroll YTD Expense
Distribution Info
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Screen Access – Removed
 INVADD – 06/28/13
 ENCENT & ENCUPD – 06/29/13
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Screen Access – Available
 FYTRN & FYDIST
 07/05/13 - For Fiscal Year 20122013 (with a 06/30/13 date)
 ENCENT, ENCUPD & INVADD
 07/05/13 - For Fiscal Year 20132014
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Payroll Post to FIS
 M12 and S24 payroll cycles are
posted to FIS when they are in
balance.
 June Monthly M12 issued 06/28/13
 Tentative Post to FIS – June 21
 June Semi-Monthly S24 issued 07/05/13
 Tentative Post to FIS – June 27
Appear on June month end financial reports.
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Payroll Exceptions in FIS
 Payroll Expense Distribution Calculation Exceptions
Report (PEDCER) lists all Payroll exceptions
(suspense) posted to FIS:
 Through 06/25/13, use SXADJ screen with “ADJ”
function to correct both Payroll & FIS (FIS
overnight)
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Payroll Exceptions in FIS
 Payroll Expense Distribution Calculation Exceptions
Report (PEDCER) lists all Payroll exceptions
(suspense) posted to FIS:
 After 07/01/13, to correct Payroll only:
 SXADJ screen with “FIX” function
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Payroll Exceptions in FIS
 Payroll Expense Distribution Calculation
Exceptions Report (PEDCER) lists all Payroll
exceptions (suspense) posted to FIS:
 After 06/25/13, to correct FIS only:
TRNADJ – 07/01/13 through 07/03/13
DISTCT - 07/01/13 through 07/03/13
FYTRN – 07/05/13 through 08/22/13
FYDIST - 07/05/13 through 08/22/13
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Payroll YTD Expense Distribution Information
 To request Payroll YTD Expense Distribution
information that includes all SXADJ Adjustments
(ADJ or FIX) done after the M12 June payroll.
 Use Payroll PRQST screen to request for Fiscal Year 2012
 DISTRICT 24 – YTD Exp Dist as a paper report
 EXTRACT 09 – YTD Exp Dist as a file
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Payroll Accrual Posting to FIS
 July Monthly M01 Process 07/22/13
Tentative - Payroll Accruals Post to FIS 07/23/13
Tentative - July Payroll Post to FIS 07/24/13
 July Semi-Monthly S02 Process 07/29/13
Tentative - Payroll Accruals Post to FIS 07/30/13
Tentative - Semi-Payroll Post to FIS 08/06/13
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Payroll Exceptions in FIS Fiscal Year 2013- 2014
 Payroll Expense Distribution Calculation Exceptions
Report (PEDCER) lists all Payroll exceptions (suspense)
posted to FIS:
 After M01 July Monthly Payroll runs, use SXADJ screen with
“ADJ” function to correct both Payroll & FIS (FIS overnight).
This is for Fiscal Year 2013-2014.
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Clear Vendor Invoices
 Unpaid Vendor Invoices are removed on 06/28/13.
Prior to this date:
 Check for old invoices on INVLST or INVENO screens by
06/27/13
 Delete invoice or correct to pay
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Clear Vendor Invoices
 Unpaid Vendor Invoices that are
removed will be listed on a report
 For amounts that appear on report,
 if payment to Vendor is still required,
then Accrue
 if payment to Vendor already made, then
Reverse
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Roll Vendor History
 Process to move “This Fiscal Year” payments to “Last
Fiscal Year” payments runs on 06/28/13.
 Prior to this (on or before 06/28/13), districts may obtain
Vendor History information:
 Running VENLST-File function, or
 Requesting on REPCAT:
Vendor 03 – Vendor Listing with Financial
History – Alphabetic sequence
Vendor 04 – Vendor Listing with Financial
History – Number sequence
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Clear Encumbrances
 The process that removes encumbrances
 Runs on 07/01/13
 ENCUMBRANCES REMOVED Report
 Creates transactions when the encumbrance
amount is brought to zero
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Posting Screens
 FY 2012/2013
 06/30/13 date
 Screens
 FYDIST
 FYTRN
 (No FY screen)
 FYCASH (county)
 FY 2013/2014
 July date
 Screens
 DISTCT
 TRNADJ
 ENCADJ
 CASHTR (county)
FY screens available 07/05/13 – 08/22/13
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FIS PROCESSES
Back to William. . .
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San Diego County Office of Education
District Financial Services
Financial Accounting/Reporting
thank you for attending!
2012-2013 YEAR END
CLOSING WORKSHOP
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