The purpose of this chapter is to introduce you to the steps that need to be completed in order to start using the EIS system. It will show you the screens and data fields that are associated with the locally defined codes and will discuss setting up the pending file.
The topics discussed in the next two sections are options found on the main EIS maintenance menu (EISMNT).
To execute the EISMNT program either type:
at the $ prompt or from the menu system type:
The following EISMNT menu will appear.
Configuration data consists of information that controls some of the basic operations of the EIS system. The data is entered using the DATSCN option in EISMNT. The values which are entered are set by Board policy decisions. The following display shows the configuration screen with a description of the data fields.
This data should be entered when the district first starts up on the EIS software. Changes can be made at a later point if necessary.
- District Name (appears in report headings)
Capitalization Criteria---an item must meet both of the following criteria in order to be included as a capitalized asset on the GAAP reporting schedules. Note that if a life limit threshold is used, it is necessary to enter a value for the useful life of an item on the item screen record using EISSCN/ITMSCN.
Dollar Limit---an amount set by Board policy which defines the lowest dollar amount for assets to be capitalized.
Life Limit---lowest useful life for assets to be capitalized. It is a threshold based on the number of years of useful life. Set by Board policy.
If the district is on GAAP reporting, it is necessary to use the program EISCAP to change the capitalization criteria.
- Percentage for Foundations---is used on the Insurance Values Report to determine the percentage of building value to exclude as foundations. Consult your insurance provider to determine if they want a reduction for the foundations and if so, what percentage to use. See the EIS401 - Insurance Values Report Chapter in the EIS Reference Manual for more information.
- *GAAP Flag---is set to 'Y' by the system manager at the beginning of the first year the district goes on GAAP. Set to 'N' for the pre-GAAP period. This flag has significant effect on the EIS software. Once the flag is set to 'Y', there are restrictions on the user. At this point you cannot directly modify many of the fields. You must post transaction records to track changes that are made. .
- *Fiscal Year Closed---is the date of the last fiscal year closed. You must have a value in this field in order to access the item records. This value is initially set by the system manager when first starting up on EIS. Thereafter, it is updated annually by running the fiscal year closing program EISCLS. See the
EISCLS chapter of the EIS Reference Manual for more details.
- *Month to Close Fiscal Year---is the month in which you wish to close your fiscal year processing. If this field is left blank, all programs associated with this field will assume June.
- Highest Tag No---stores the highest tag number currently in use on the EIS system. This field is automatically updated when adding a new item through EISSCN. *Please note: if this field is not initially set through EISMNT/DATSCN, the highest tag number will appear as '000000000001' in EISSCN. Once a new item is added, the field will be automatically updated*.
- Using USAS Function Codes---enter 'Y' if you intend to use the standard USAS codes for the EIS function/activity codes. Enter 'N' if you will be using different codes. It is not mandatory to use USAS codes for EIS reporting but most districts do.
- Using Received date---determines what date will be used as the acquisition date when adding items from the pending file. Either the invoice date or the received date can be pulled onto the pending file to be used as the acquisition date. Enter "Y" if the received date is to be used as the acquisition date. Enter "N" or leave the prompt blank if the invoice date is to be used as the acquisition date.
You do not have direct control over the GAAP Flag or the Fiscal Year Closed fields.
Establishing Locally Defined Codes
There are certain codes used in some of the EIS records that are pre-defined by the Ohio Department of Education (ODE). To get a list of these codes run the program EISRPT and select the option EIS001 Code Listing Report. Then choose the option for State Codes. However, there are a number of codes that must be defined by each local district before any items can be entered on the system. Not all of these are necessary for GAAP reporting, but it is recommended that they all be defined in order to make the most efficient use of the EIS software. The non-GAAP required fields are especially useful in breaking out reports.
ASSET CLASS CODES
Asset Class Codes are four digit numeric codes which are used to define broad classes of fixed assets. The first two digits of these codes are defined by the State of Ohio. The second two digits may be used at the option of the district to further break down the asset classes if desired. The GAAP schedules require that each item be assigned to an asset class. Historical items which are on the system before the GAAP flag is set to 'Yes' are not required to have an asset class assignment. However, if no asset class is assigned, these items will appear under an undefined class grouping on the GAAP schedules. It is recommended that all items entered on the system be assigned to an asset class. Use the program EISMNT/CLSSCN to define or to update these codes.
The following screen shows a typical set of asset classes.
An example of dividing an asset class might be to subdivide the "Land and Improvements" class into two subclasses as follows:
0100---Land and Improvements
ITEM CATEGORY CODES
The Item Category Codes are four character codes consisting of letters and/or digits. They further subdivide asset classes into finer units. These codes are not required for GAAP reporting, but they are extremely useful in generating reports and possibly for updating replacement cost/insurable values. It is important to define a sufficient number of categories so that insurance values and inflation rates can be readily assigned to a particular category. There may be considerable discussion with an appraisal company over the definition of these codes. Please note that these codes are not used to locate items, but rather to define categories of assets for insurance and depreciation purposes and also for reporting purposes. Use the program EISMNT/CATSCN to define or to update these codes.
One screen from a possible set of item categories is displayed below.
Insurance Class - use the following codes to identify the class.
B = Buildings
E = Excluded
= Inland Marine
P = Property in the Open
- Inflation Rate---percentage to use to increase or decrease replacement cost and/or insurable values. Obtain these rates from an insurance company or appraisal firm.
If the item categories are defined in sufficient detail to meet the needs of an insurance company and the current inflation rates are entered for each category, then by using a mass change program it is easy to automatically change the replacement cost and/or the insurable value, by the inflation rate, for every item in a particular item category. You would run the mass change program EISCHG and select the "Update Replacement Cost" option.
CATSCN also allows you to assign each item category to the appropriate asset class as well as assign a useful life value. When defined, the asset class and useful life will automatically be pulled into the associated item screen fields when adding items to the inventory.
In order to get a report of the current replacement costs and insurance values, you would run the program EISRPT/EIS401 - Insurance Values Report.
Item Condition Codes are two character codes consisting of letters and/or digits used to define the condition of an item. These are for optional use by a district and are not required for GAAP reporting. Use the program EISMNT/CNDSCN to define or to update these codes.
The following screen gives an example of these codes.
The Item Disposition Codes are two character codes consisting of letters and/or digits and are used to define the disposition method of an item whose status is "Disposed of". They are utilized when posting a transaction which tracks the disposing of an asset. Use the program EISMNT/DSPSCN to define or to update these codes.
The following screen displays a typical set of disposition codes.
The Fund Codes are four character codes consisting of letters and/or digits used to define the current fund for which the asset is being used. The fund code is not necessarily the source from which the item was purchased. Begin by looking at the location of the item for a clue as to its use. For example, any item located in the cafeteria would be fund 006. Then look for any exceptions. It is recommended that USAS codes be used for these EIS codes, but possibly not to the same degree of detail.
The GAAP schedules require that each item be assigned a fund code. Historical items which are on the system before the GAAP flag is set to 'Yes' are not required to have a fund code assignment. However, if no fund code is assigned, these items will appear under an undefined grouping on the GAAP schedules. It is recommended that all items entered on the system be assigned a fund code. Use the program EISMNT/FNDSCN to define or to update these codes.
The following screen displays an example of fund codes.
There are three types of funds employed in governmental accounting. These codes are required for printing the GAAP schedules.
- Governmental (G)---those funds through which most governmental functions typically are financed.
- Proprietary (P)---"commercial type" funds which are used for business type activities that are similar to those found in the private sector. Also known as enterprise funds.
- Fiduciary (F)---those funds which are held in a trustee capacity for other governmental units or funds.
The Function/Activity Codes are four character codes consisting of letters and/or digits used to define the current function or activity for which the asset is being used. The function code is not necessarily the source from which the item was purchased. For example, an asset might be purchased from the general fund, but used in the cafeteria. In this case, the function (and fund) code would reflect the cafeteria use.
Usually, a district chooses to use USAS function codes for these EIS codes. However, you might not want to use the same degree of detail as for USAS. If less detail is used, more items will be lumped together on some of the GAAP schedules.
The GAAP schedules require that each item be assigned a function/activity code. Historical items which are on the system before the GAAP flag is set to 'Yes' are not required to have a function code assignment. However, if no function code is assigned, these items will appear under an undefined grouping on the GAAP schedules. It is recommended that all items entered on the system be assigned a function/activity code. Use the program EISMNT/FNCSCN to define or to update these codes.
The following screen displays an example of function codes.
The location code consists of two parts - category and number. Each consists of four characters which can be either alphabetic or numeric. Generally the category code identifies the building or center where the item is located, while the number code identifies a specific location or room within the building. Location codes are not required for GAAP reporting; however, they must be defined in order to add an item to the inventory file. Use the program EISMNT/LOCSCN to define or to update these codes.
The location codes will vary widely from district to district reflecting the approach of the district. Most districts want to locate items by buildings and then rooms within a building. This approach will allow reports to be generated which list all of the items in individual rooms. These lists can then be sent to the person(s) in charge of the room and used for updating an inventory of the items at that location. The following screen displays a portion of a sample set of location codes.
In order to get a listing of all items at a particular location you would run the report EISRPT/EIS302. This report generates a worksheet which can be given to the person responsible for the items in order to do an inventory of the location.
ORGANIZATIONAL/DEPARTMENT UNIT CODES
The Organizational/Department Unit Codes are four character codes consisting of letters and/or digits used to identify which department, building, person, or office is responsible for an item. While these codes are not required for GAAP, they can be very useful in producing lists of items and reports which can be broken out by organizational unit. Thus, the person in charge can be given information about assets under his(her) jurisdiction. Use the program EISMNT/ORGSCN to define or to update these codes.
Again, these codes will vary widely from district to district. The following screen displays one example of a set of organizational unit codes.
GENERATING A CODE LISTING REPORT
A report listing all of the current data maintained on the State defined code file, the locally defined code file, and the configuration data file can be generated at any time by running the EIS report program EIS001.
To execute this program either type:
at the $ prompt and select the EIS001 option or from the menu system type:
and select the EIS001 option.
Interfacing with the Uniform School Accounting System (USAS)
The EIS software provides the opportunity for you to easily extract items from the USAS invoice file and add them to an EIS pending file. This interface reduces the work in obtaining the p.o. information needed on the item and acquisition transaction records. In order to make efficient use of the EIS pending file, a flag needs to be set in the USAS program USASDAT/USACON. This flag allows transactions in the USASWEB/AP Invoices program to be posted directly to the EIS pending file. The three options for this flag are:
Y = Yes, optional for 500/600/700 object codes.
N = No, not accessing EIS or no interface desired.
A = Yes, automatic updating for 600/700 object codes to pending file.
However, some users may prefer not to have items entered on the pending file unless their dollar value meets a certain threshold. In order to accomplish this, a threshold value needs to be entered in the USASDAT/USACON field "EIS Pending Threshold". In this case an item will be accepted for the pending file if its "extended" cost meets or exceeds the threshold value. The extended cost is the total cost of the p.o. item. For example, if p.o. # xxxxxx, item # 1 lists 2 desks at $75 each, then the extended cost is 2 times $75 or $150. And if the threshold were set at $100, then this item would be added to the pending file even though each desk separately did not meet the threshold.
The information that is automatically pulled onto the pending file consists of the purchase order and corresponding item number and the invoice number. Upon adding an item to the inventory from the pending file, this information along with the quantity and dollar amount are automatically pulled onto the item and acquisition records. Either the invoice date or the received date of the item will also be pulled over as the acquisition date (EISMNT/DATSCN contains a flag that determines which date will be used). The associated check number will also be pulled over if CKPROC has been run prior to adding the items to the inventory. However if the items ared added to the inventory files prior to the check being created on the USAS side, the check number will not be available at that time.
There are also other ways of adding items to the pending file, and to view or print the contents of this file. These are described in the following sections.
SETTING THE PENDING FILE FLAG
In order to set the EIS pending file flag, you must run the USAS program USASDAT. A sample run is displayed below.
To execute the program either type:
at the $ prompt or from the menu system type:
Select the USACON option at the USASDAT Main Menu and the program will bring up a screen similar to the following:
[Next Screen] key and set the cursor on the line, "Equipment Inventory System". Then press the
[Help] key to see the options. A help window will appear as shown in the following display.
[Return] key to return to the USASDAT record.
Enter the desired value for the line, "Equipment Inventory System". Then move to the "EIS Pending Threshold" line and enter a value if a threshold is desired. Note that if the threshold is zero or all blanks, then every item with the accepted object code will be placed on the pending file.
USING THE EISPND PROGRAM
A second way of getting items from the USAS invoice file to the EIS pending file is to run the EIS program EISPND. This program will add to the pending file the p.o. information for all items which contain an account object code of 6xx or 7xx and which fall within a range of dates. The program will check to see if items are already on the pending file, and will not add duplicate.
However, if an item was actually added to the inventory and in the process removed from the pending file, the EISPND program has no way of knowing this, and will re-add the item to the pending file.
The program will indicate the number of records added. To produce a report which includes these added items, use the program EISRPT and select the report EIS501.
The EISPND program is normally used to start up the pending file.
PRINTING THE PENDNG FILE
To print a report of all of the items currently on the pending items file, use the program EISRPT and select the report EIS501, Pending Items List. You will be given the option to sort on a number of fields, including: Fund, Function, Object, PO Number, PO Item Number, Invoice Date, and others.
VIEWING THE PENDING FILE
In order to view some or all of the items currently on the pending items file use the program EISSCN and select the PENDING option. A sample run is displayed below.
To execute the program either type:
at the $ prompt or from the menu system type:
The main EISSCN menu is displayed below.
Select the PENDING option. The first screen of the pending file will appear as displayed below.
Note the functions which are available for your use. You can search for a particular p.o., go to the beginning (top) of the file, move to the next record on the file, delete a particular p.o. from the file, or exit the program. If you had a number of items to remove from the pending items file, you could make use of the
[Lockmode] key before you start deleting.