7 GAAP Documentation : Manual Cash Upload - City/County

GAAP Documentation : Manual Cash Upload - City/County


For entities that are not on USAS there are two provisions on the Web-GAAP system to enter the information:

  1. Enter Cash information manually in the Cash Journal Entry option.  See Procedures for Manual Cash Entry.

  2. Create an input file off of the entity's accounting system to be uploaded into Web-GAAP.  See Input Record Format for Cash Upload.

The procedures outlined below are for Cities and Counties, developed by SSDT on behalf of the Auditor of State.


Procedures for Manual Cash Entry

From the Journal Entry Menu select the 'Cash Journal Entry' option.

Select the Fund you would like to create a Journal Entry for.

Select one of the following for the Cash Journals:

  1. Add Cash Balance

  2. Add Expense

  3. Add Receipt

There are different data requirements for these.  See Cash Journal Entry for detailed explanation.

The next screen that appears is for the transaction header.  When selecting the transaction type in the drop down box use 'Manual - Cash Transaction'.

When you're done with the transaction header, click SAVE.  Below a grid will appear where the details of the transaction are to be entered.  Like mentioned above, there are 3 different types of Cash Journal entries.

Please see the City or County Chart of Cash Accounts to assist in converting the entity's data to Function, Object, Receipt and other items.  Fund and Department Codes are user-defined.


Input Record Format for Cash Upload

General Record Format

The input records are to be TAB Delimited.  The records must conform to the following rules:

  1. Text fields, which contain spaces or lowercase characters, should be surrounded by double quotes ("").

  2. Numeric fields must contain numeric digits, an explicit decimal point (.) and a leading negative sign if applicable.  If a sign character is not included in the field, it is assumed positive.  Dollar amount values must be in the range (+/-) 9,999,999,999.99.  If the last two places are zero value, .00 must be entered.

  3. The records need to be in order: AD (Department Code), AF (Fund Code) and finally CT (Cash Transaction) as shown below.  Do not duplicate field names.


Department Code Import Record Format

The department code record is used to import department code information into the Web-GAAP system.  The following fields must be provided:

Field NamePositionDescriptionFormatMax Size
FISCAL_YEARAFiscal YearYYYY4
REC_IDBTransaction code indicates the type of transaction.  For department codes this is "AD"XX2
DEPT_CODECDepartment CodeXXXXX5
DEPT_DESCDDepartment Code DescriptionAlphanumeric50


Fund Import Record Format

The cash journal record is used to import cash activity information into the Web-GAAP system.  The following fields must be provided:

Field Name

Position

Description

FormatMax Size
FISCAL_YEARAFiscal YearYYYY4
REC_IDBIndicates the type of transaction.  For Fund transactions this is "AF"XX2
FUNDEFund CodeXXX3
SCCFSpecial Cost CenterXXXX4
ACCT_DESCGDescription of the AccountAlphanumeric50
BUDGETEDHFlag denotes whether or not the account is budgeted (Y/N)X1
FUND_TYPEI

Code indicating the type of fund:

"AF" = Custodial Fund

"CP" = Capital Projects

"DS" = Debt Service

"EF" = Enterprise Fund

"GF" = General Fund

"IT" = Investment Trust Fund

"PE" = Permanent

"PP" = Private Purpose Trust

"PS" = Pension

"SR" = Special Revenue

"P" = Internal Service Fund

XX2


Cash Import Record Format

The cash journal record is used to import cash activity information into the Web-GAAP system.  The following fields must be provided:

Field NamePositionDescriptionFormatMax Size
FISCAL_YEARAFiscal YearYYYY4
REC_IDBIndicates the type of transaction

For cash transactions this is "CT"

XX2
TRAN_INDJTransaction Indicator, denotes type of entry

1 = Cash Balance and Prior Year Encumbrance

2 = Expense

3 = Receipt

X1
FUNDEFund CodeXXX3
FUNCKFunction code when TI = 2

Revenue code when TI = 3

XXXX4
OBJLObject code when TI = 2XXX3
SCCFSpecial Cost CenterXXXX4
DEPT_CODECDepartment Code, when TI = 2XXXXX5
BEGIN_BALMCash Balance entry if TI = 1, else enter zero.Dollar Amount#
ORIG_BUDGETNOriginal BudgetDollar Amount#
REVISED_BUDGETORevised Budgeted AmountDollar Amount#
ACTUALPActual AmountDollar Amount#
PRIOR_ENCUMBQPrior Fiscal Year EncumbrancesDollar Amount#
CURRENT_ENCUMBRCurrent EncumbrancesDollar Amount#
EXP_AGNST_ENCUMBSExpenditures Against Prior Year EncumbrancesDollar Amount#

# = Numeric data must be entered in the range (+/-) 9,999,999,999.99.

It should be noted Web-GAAP is not designed to support the former budgetary reporting option of offsetting expenditures against prior year encumbrances against actual expenditures given the GASB 34 requirements for including encumbrances that automatically roll forward as part of the original budget and therefore the final budget.  To demonstrate legal compliance, the actual amounts of revenues and expenditures reported in the budgetary comparisons should be presented using the same budgetary basis of accounting used to present both the original and the final amended budget.

See City Chart of Cash Accounts or County Chart of Cash Accounts for a further explanation of the above mentioned information.

The field names as listed above must be included at the top of the upload file. Here is a sample Cash Export Header file.

Attachments:

Chart of Accounts - City.pdf (application/pdf)
Chart of Accounts - County.pdf (application/pdf)
School Cash Export Header.xlsx (application/vnd.openxmlformats-officedocument.spreadsheetml.sheet)