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Before any items can be added to the inventory file, the district must define, and then use the program EISMNT to add a set of locally defined codes to a code file. This should be done before making a contract with an appraisal company and prior to conducting an appraisal. If this is not done before an appraisal, a considerable amount of manual cleanup may be required after the appraisal tape is received.

EISMNT Main Menu

EISMNT - Local Code Maintenance Main Menu


1. CATSCN - Maintain Local Item Categories

2. CLSSCN - Maintain Local Asset Classes

3. CNDSCN - Maintain Local Item Condition Codes

4. DATSCN - Maintain Local Configuration Data

5. DSPSCN - Maintain Local Disposition Codes

6. FNCSCN - Maintain Local Functions

7. FNDSCN - Maintain Local Funds

8. LOCSCN - Maintain Local Locations

9. ORGSCN - Maintain Local Organizational/Department Units

10. EXIT - Exit program

DATSCN - Configuration Data

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.

Code Block
borderStylenone
____________________________________________________________________________
|                                                                          |
|  Capitalization Criteria                                                 |
|   -----------------------                                                |
|     Dollar Limit    :  1000.00                                           |
|     Life Limit      :                                                    |
|                                                                          |
|   Foundations       :    2.00%                                           |
|   GAAP Flag         : Y                                                  |
|   Fiscal Year Closed: 2009         Month to Close Fiscal Year: 6         |
|                                                                          |
|   District Name     : SAMPLEVILLE SCHOOLS                                |
|   District IRN      : 123456                                             |
|   Highest Tag No    : 7009                                               |
|   Using USAS Function Codes? Y                                           |
|   Using Received date?  _                                                |
|                                                                          |
|                                                                          |
|  DATSCN - Maintain Configuration Data Program                            |
|                                                                          |
|__________________________________________________________________________|

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.

Unordered List (ul)
List Item (li)

Capitalization Criteria---specifies the criteria items have to meet to be capitalized assets and included on the GAAP reporting schedules. You may choose to enter a dollar limit and/or life limit. If both dollar limit and life limit are entered, an item must been both in order to be capitalized.

Info

If a life limit threshold is used, it is necessary to enter a value for the useful life of an item in EISSCN/ITMSCN (Depreciation Information Section) or EISMNT/CATSCN.

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.


Capitalization limits determine what items will appear on the GAAP schedules. Many districts use only the dollar threshold, as that is sufficient for capitalization criteria. To determine the capitalization amount, districts often look at past history of objects purchased using 600-700 object codes. The higher the dollar value is set, the less information you will have; while the lower the dollar value, more data entry work is required. Districts generally find a middle ground.
If the district is on GAAP reporting, it is necessary to use the program EISCAP to change the capitalization criteria.

List Item (li)
Percentage for Foundations---Not used often. A certain percent of the original cost of buildings can be assigned to the foundation in order to exclude building foundations from the Insurable Values Reports. You should consult your insurance provider to determine if they want a reduction for the foundations and if so, what percentage to use. Otherwise, leave blank.
List Item (li)
*GAAP Flag---set to 'Y' by the ITC 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 that point, you cannot directly modify many of fields. You must post transaction records to track changes that are made.
List Item (li)
*Fiscal Year Closed---the date of the last fiscal year closed. Must have a value in this field in order to access the item records. This value is initially set by the ITC when first starting up on EIS. Thereafter, it is updated annually by running the fiscal year closing program EISCLS.
List Item (li)
Month to Close Fiscal Year---the last month for the EIS fiscal year. The default value will be 6 (for June). This is the last fiscal year month for most districts. However, this field allows entities to use the EIS system for other months for EIS fiscal closing, such as 12 (for December).
List Item (li)
District Name and IRN (appears in report headings)
List Item (li)
Highest Tag No---the highest tag number currently in use on the EIS system. This field may be initially set by the user. Thereafter, it is automatically updated when adding new items through EISSCN/ITMSCN.
List Item (li)
Using USAS Function Codes---enter 'Y' if you intend to use the standard USAS codes for the EIS function/activity codes (stored in FNCSCN). Enter 'N' if you will be using different codes. It is not mandatory to use USAS codes for EIS reporting however most districts do. This affects the generation of the 'EIS102 Summary Schedule by Function and Class'. Only the first two digits of the EIS function/activity code need to match the USAS codes in order to enter 'Y'.
List Item (li)
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.
Info

You do not have direct control over the GAAP Flag or the Fiscal Year Closed fields.

CLSSCN - Asset Class

Asset Class codes are four digit numeric codes which are used to define broad class of fixed assets. GAAP reporting requires that each item be assigned an asset class. Items that do not contain an asset class will appear under an "undefined" class grouping on the GAAP schedules. ODE defines the first 2 digits (listed below):

Unordered List (ul)
List Item (li)
01 Land and Improvements
List Item (li)
02 Buildings and Building Improvements
List Item (li)
03 Furniture, Fixtures & Equipment
List Item (li)
04 Vehicles
List Item (li)
05 Infrastructure
List Item (li)
06 Books
List Item (li)
08 Construction in Progress

The second two digits may be used to further break down the asset classes if desired. Districts tend to leave the second two digits as 0's but the classes may be further subdivided. A good example of breaking down an asset class is as follows:

Land and some land improvements are not considered depreciable. These items could be assigned under asset class 0100. However, land improvements which are not permanent (i.e. walks, outside walls, driveways, parking lots, retaining walls, fencing and playground built-ins) are to be depreciated. These items could be "separated" from the non-depreciable by further dividing the asset class (i.e. 0101 Land Improvements)..

 For further information on CLSSCN, please refer to the CLSSCN - Maintain Local Asset Classes chapter in the EIS Reference Manual.

Practice Exercise, Entering Asset Class Codes

 

Command

Explanation

1

Choose CLSSCN from EISMNT screen

Select the Maintain Local Asset Classes

2

Press ADD key

Add a new Asset Class

3

Add Asset Class: 0101

 

4

Enter Description: DEPRECIABLE LAND IMPROVEMENTS

Can be used in reports to explain an asset class code

5

Press ADD key

Accept the new Asset Class

6

Press EXIT key

Exit CLSSCN and return to main EISMNT menu

CATSCN - Item Category

Item Category Codes are four character codes consisting of letters and/or digits. They further subdivide asset classes into finer units. They are not required for GAAP reporting, but are extremely useful in generating reports on specific grouped items or update replacement costs/insurable values.

Alpha characters are easier to remember, and generally 20 or fewer categories are adequate. For example, you might use codes such as: AUDV for audio visual equipment, or COMP for computer equipment. Optionally, an insurance class and/or an inflation rate may be assigned to each item category. Insurance classes are used on the Insurance Values report (EIS401), while inflation rates may be used by EISCHG to update the replacement cost/insurable value of each item in a particular item category by that percentage. These rates are obtained from an insurance company or appraisal firm.

For further information on CATSCN, please refer to the CATSCN - Maintain Local Item Categories chapter in the EIS Reference Manual.

The following codes are used for the insurance classes:

B = BUILDINGS

C = CONTENTS

E = EXCLUDED

IM = INLAND MARINE

P = PROPERTY IN THE OPEN

V = VEHICLES

Note: The class, Inland Marine, refers to any items that "float" between buildings. For example, musical instruments.

EISMNT/CATSCN also allows you to assign each item category to the associated asset class. When the asset class is specified in CATSCN, the asset class will automatically be defaulted onto the item record when adding new items in ITMSCN.

Likewise useful life values may be specified for each item category in CATSCN as well. Specifying useful life values in CATSCN will cause those values to automatically default onto the item record when adding new items in ITMSCN. (Please note: useful life values in CATSCN are necessary if running the EISCHG Mass Change to Full Depreciation option.)

Practice Exercise, Entering Item Category Codes

Command

Explanation

1. Choose CATSCN from EISMNT screen

Select the Maintain Local Item Categories option

2. Press ADD key

Add a new Item Category

3. Add Item Category: 03PE

Add the Category, Phone System Equipment

4. Add Description: PHONE SYSTEM EQUIPMENT

 

5. Enter Asset Class: 0300

Assets in this item category belong to 0300 Asset Class

6. Enter Useful Life: 10

Specify the expected useful life of the assets in this Item Category

7. Press ADD key

Accept the new Item Category

8. Press EXIT key

Exit CATSCN option and return to main EISMNT menu.

FNDSCN - Fund Codes

Fund Codes are four character codes consisting of digits and/or letters used to define where the asset is currently being used.  The fund code is not necessarily the source from which the item was purchased. Most districts use actual USAS fund numbers, such as, 001 (general fund) or 006 (food service). Fund codes are required for GAAP reports.

There are three types of funds employed in governmental accounting. The following fund type codes are required for printing the GAAP schedules.

Unordered List (ul)
List Item (li)
Governmental (G)---those funds through which most governmental functions typically are financed.
List Item (li)
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.
List Item (li)
Fiduciary (F)---those funds which are held in a trustee capacity for other governmental units or funds.

Many districts give the appraisal firm a diagram of district buildings and in each room write the primary fund for which assets in that room are being used.

Info

If no fund type is specified, capitalized items under that fund will be improperly reported on the GAAP Schedules under "Unknown Fund Type".

For further information on FNDSCN, please refer to the FNDSCN - Maintain Local Fund Codes chapter in the EIS Reference Manual.

Practice Exercise, Entering Fund Codes

Command

Explanation

1. Choose FNDSCN from EISMNT screen

Select the Maintain Local Funds option

2. Press ADD key

Add a new Fund

3. Add Fund: 572

 

4. Add Description: Chapter I

Enter the description for the code

5. Enter Fund Type: G

Designate as a Governmental Fund

6. Press ADD key

Accept the new Fund

7. Press EXIT key

Exit FNDSCN option and return to the main EISMNT menu

FNCSCN - Function/Activity Codes

Function/Activity Codes are four character codes consisting of digits and/or letters and are used to define the current function or activity for which the asset is being used. Most districts use actual USAS function numbers, such as 1110 (elementary instruction) or 2220 (library). Function codes are required for GAAP reporting. If no function is specified, capitalized items under that function will appear under an undefined grouping on the GAAP schedules

Many districts give the appraisal firm a diagram of district buildings, and in each room write the primary function for which assets in that room are being used.

For further information on FNCSCN, please refer to the FNCSCN - Maintain Local Function-Activity Codes chapter in the EIS Reference Manual.

Practice Exercise, Entering Function Codes

Command

Explanation

1. Choose FNCSCN from EISMNT screen

Select the Maintain Local Functions option

2. Press ADD key

Add a new Function

3. Enter Function number: 2500

Functions to two significant digits are usually sufficient

4. Enter Description: Fiscal Services

Enter a description for the function

5. Press ADD key

Accept the new Function code

6. Press EXIT key

Exit FNDSCN and return to the main EISMNT menu


LOCSCN - Location Codes

The Location Codes define where the item is located and is required when adding an item but not required for GAAP reporting. Location codes consist of two parts - category and number. Each consists of four characters which may be either alphabetic or numeric. Generally the category identifies the building or department where the item is located, while the number identifies a specific room or location in a building.

Many districts give the appraisal firm a diagram of district buildings and in each room and corridor write the location code to be used for all assets at that location.

For further information on LOCSCN, please refer to the LOCSCN - Maintain Local Location Codes chapter in the EIS Reference Manual.

Practice Exercise, Entering Location Codes

Command

Explanation

1. Choose LOCSCN from EISMNT screen

Enter EIS code maintenance program

2. Press the ADD key

Selection option to add Location

3. Enter the Category: 100

The Category code generally identifies the building or department where the item is located.

4. Enter the Location Number: 117

The Number code identifies a specific room in a building.

5. Enter Description: Room 117

Enter a description of the location.  Can be used in reports to explain a location code

6. Press the ADD key

To add the new location

7. Press EXIT key

Leave the LOCSCN option and return to the main EISMNT menu.

ORGSCN - Organizational Units

Organizational/department units are four character codes consisting of digits and/or letters to describe a building, department, or office that is responsible for the item. Some districts use the same organizational units as they have in the budget account structure for operational units (OPU's). If the organizational units are buildings, you can generate an insurance values report or a report showing assets per building. These codes are not required for GAAP reporting. For further information on ORGSCN, please refer to the ORGSCN - Maintain Local Organizational-Department Codes chapter in the EIS Reference Manual.  

DSPSCN - Disposition Codes

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.  For further information, please refer to the DSPSCN - Maintain Local Item Disposition Codes chapter in the EIS Reference Manual.

CNDSCN - Condition Codes

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.  For further information, please refer to the CNDSCN - Maintain Local Item Condition Codes chapter in the EIS Reference Manual.

EIS001 Report

This report generates a list of all data maintained on the State code file, the local code file, and the configuration file. After the local codes have been entered through EISMNT, you should run this program to give you a hard copy of these codes to keep on hand for reference and to include in a board policy manual. You may select which portions of the report you want. All data maintained on file for a particular code type is included on the report. You would only need to re-run this report if any of the locally defined codes were changed, or new codes were added.

For further information on EIS001, please refer to the EIS001 - Code Listing Report chapter in the EIS Reference Manual.

Practice Exercise, Generating a Code Listing Report

Command

Explanation

1. Run OECN$EIS:EISRPT

Enter the EIS Report program

2. Choose EIS001

Select the Code Listing Report

3. Enter a ?

Displays all of the selection options that are available

4. Enter an *

Select all of the codes including the state defined codes

5. Enter the letter C or press RETURN for the default

Choose to continue and generate the report.

6. Press any key

To return to the main EISRPT menu

7. Type the command: EXIT or the number 17

Exit from EISRPT

8. EIS001.TXT

Generates an EIS001 report.