MSI – General Ledger · Municipal Software, Inc. MSI-General Ledger User’s Guide 6 0.00 GENERAL...

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MSI – General Ledger Version 4.0

User’s Guide

Municipal Software, Inc. 1850 W. Winchester Road, Ste 209

Libertyville, IL 60048 Phone: (847) 362-2803

Fax: (847) 362-3347

Contents are the exclusive property of Municipal Software, Inc. © Copyright 2006. All Rights Reserved.

Municipal Software, Inc. MSI-General Ledger User’s Guide

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TABLE OF CONTENTS

0.00 GENERAL LEDGER MAIN MENU.................................................................................................... 6

1.00 JOURNALS ...................................................................................................................................... 8 1.10 JOURNAL ENTRY ................................................................................................................ 9 1.20 PRINT JOURNAL ................................................................................................................ 13 1.30 POST JOURNAL ................................................................................................................. 14 1.40 RECURRING JOURNAL ENTRY ........................................................................................ 16 1.50 BUDGET ADJUSTMENT ENTRY ........................................................................................ 18

1.50a Budget Adjustment Reports ............................................................................. 23 2.00 CASH RECEIPTS PROCESSING MENU ....................................................................................... 28

2.10 CASH RECEIPTS ENTRY ................................................................................................... 29 2.20 PRINT CASH RECEIPTS .................................................................................................... 32 2.30 POST CASH RECEIPTS ..................................................................................................... 34

3.00 INQUIRY ......................................................................................................................................... 36 3.10 REVENUE & EXPENSE INQUIRY ...................................................................................... 37 3.20 ACCOUNT ACTIVITY INQUIRY .......................................................................................... 41 3.30 POSTED JOURNAL INQUIRY ............................................................................................ 43

4.00 REPORTS MENU ........................................................................................................................... 45 4.10 PRINT THE CHART OF ACCOUNTS .................................................................................. 46 4.20 POSTED JOURNAL LISTING ............................................................................................. 48 4.30 PRINT ACCOUNT ACTIVITY .............................................................................................. 50 4.40 PRINT GENERAL LEDGER ACTIVITY ............................................................................... 51 4.50 DETAILED BALANCE SHEET ............................................................................................ 53 4.60 REVENUE AND EXPENSE REPORTS MENU ................................................................... 54 4.70 SUMMARIZED REVENUE & EXPENSE REPORT .............................................................. 56 4.80 TRIAL BALANCE ................................................................................................................ 57 4.90 BUDGET ADJUSTMENTS REPORTS MENU ..................................................................... 58 4.A0 GASB 34 REPORTS MENU ............................................................................................... 58

5.00 FILE MAINTENANCE MENU .......................................................................................................... 59 5.10 CHART OF ACCOUNTS ..................................................................................................... 61 5.20 FUND CODES MAINTENANCE .......................................................................................... 63 5.30 DEPARTMENT CODES MAINTENANCE............................................................................ 65 5.40 CLASS CODES MAINTENANCE ........................................................................................ 66 5.50 SUB-CLASS CODES .......................................................................................................... 68 5.60 FUNCTION/ACTIVITY CODES ........................................................................................... 70

6.00 APPLICATION SUPPORT MENU .................................................................................................. 71 6.00 SYSTEM DEFAULTS .......................................................................................................... 73 6.10 RECALCULATE THE GENERAL LEDGER ......................................................................... 74 6.20 CREATE NEW CHART OF ACCOUNTS ............................................................................. 75 6.30 CLOSE FISCAL CHART OF ACCOUNTS ........................................................................... 76 6.40 BUDGET ENTRY ................................................................................................................ 77 6.50 DELETE POSTED HISTORY .............................................................................................. 79 6.60 REBUILD GENERAL LEDGER DATABASE ....................................................................... 80 6.70 CASH RECEIPTS SYSTEM UPLOAD ................................................................................. 81


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6.80 GENERATE ASCII CHART OF ACCOUNTS ....................................................................... 82 6.90 APPLY FUNCTION/ACTIVITY CODES ............................................................................... 84 6.A0 REVERSE JOURNALS ....................................................................................................... 85

APPENDIX A – CASH RECEIPTS SYSTEM UPLOAD .......................................................................... 86

APPENDIX B – SAMPLE REPORTS ..................................................................................................... 94

APPENDIX C – INTERFUND HELP TEXT ........................................................................................... 105

APPENDIX D – GASB 34 ..................................................................................................................... 122 1.00 CHART OF ACCOUNTS MAINTENANCE FOR GASB 34 ................................................. 122

1.10 CHART OF ACCOUNTS ENTRY – GASB 34 REQUIREMENTS .................... 122 1.20 FUND CODES MAINTENANCE – GASB 34 REQUIREMENTS ...................... 124 1.30 FUNCTION/ACTIVITY CODE .......................................................................... 127

2.00 GASB 34 REPORTING ..................................................................................................... 128 2.10 STATEMENT OF ACTIVITIES......................................................................... 129 2.20 STATEMENT OF NET ASSETS ...................................................................... 130

FAQ – GASB34 FREQUENTLY ASKED QUESTIONS ............................................................. 131 SAMPLE GASB34 REPORTS .................................................................................................. 131


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Enter you assigned password here, press tab Enter which fiscal year that you wish to process in, press enter


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0.00 GENERAL LEDGER MAIN MENU This is the main menu used for the General Ledger System. You can access each option in the system here and all processing begins with this menu. The following options are available:

Journals This option is used for all general journal processing. It allows you to maintain, list, delete and post journals in the general ledger. Cash This menu is used to enter and apply cash receipts to the general ledger. Inquiry This menu is used to make inquiries into the data in the system. It allows you to view the information, but no changes can be made to it with these programs. Reports This menu contains the options that generate reports for the General Ledger System.

TOOLBAR MENU


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Maintenance This menu is used to define the various codes and the account numbers used by the General Ledger system and other installed applications. The Chart of Accounts is maintained here along with any other codes that are used throughout the system. Support This menu contains programs that are used less frequently than other programs but are important for proper functioning of the system. Many are used each fiscal month, others are used at end of the fiscal year. Help This option offers different methods for contacting Municipal Support, Inc. and contains important program information.


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1.00 JOURNALS The Journal Processing Menu is used for all general journal entries that need processing. It allows you to input journal entries, print journal details, post current journals and enter recurring journal entries. The following options are available:

Journal Entry This is the basic general ledger program where all general journal entries are made. All journals entered are considered "current" until they have been posted. Current journals can also be modified and/or deleted here until they have been posted. Print Journal This option allows you to print individual current journals that have been entered. This gives a detailed listing of the entries that were made for the journal number selected. It may be used to trouble shoot if a large journal is out of balance. Post Journal This option is used when you wish to post a current journal to the general ledger. Recurring Journal Entry This option allows you to define a recurring journal entry. This usually is a large repetitive journal. Budget Adjustment Entry This option allows you to adjust the budget amounts. NOTE: If the Budget Adjustment Entry option is grayed out, then contact MSI Customer Support to

activate this for you.


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1.10 JOURNAL ENTRY WHAT IS JOURNAL ENTRY? This is the program where all general journal entries are made. The entries that are to be posted to the general ledger are first entered here and modified as needed. The journals are considered "current" until they have been posted to the general ledger using the Post a Current Journal program. HOW DO I ENTER A JOURNAL? From the General Ledger System Main Menu click Journals > Journal Entry, this will take you to the GL Journal Entry screen (see the example below).

The following fields are available. After each field is input, press tab to accept the information and proceed to the next field. Journal Number This field is where the identifying number of the journal is entered. The prefix "GJ-" will automatically be assigned to the beginning of the number. This is used to indicate that the entry is a general journal entry.


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Note: Journal Entries made automatically through other interfaced MSI systems will also have corresponding pre-fixes from the application it was received from. For example, Accounts Payable entries will have the prefix "AP-" as part of the journal number. Payroll entries will have the prefix “PR-” as part of the journal number.

Entry Date Use this field to key in the date of the journal entry. By default the current date is automatically displayed, but can also be changed if needed. Accounting Period Use this field to enter the accounting period the journal should be posted to. By default the program will populate your current accounting period, but that can be changed if needed. Fiscal Year The system will default the fiscal year you are logged into. This field cannot be changed. If you need to post a journal to a different fiscal year, then back out of the Journal Entry program and select “Fiscal Year” from the File menu. Recurring Journal # For journals that are entered frequently, you may define those journals using the “Recurring Journal Entry” feature found in General Ledger off the Journals menu. Once a Recurring Journal is defined, then simply select that journal number via the lookup or type the journal number into the field. When you tab off of this field the system will prompt you with the below question:

If you answer “Yes” to the above question, then you will be given the below screen in which to modify the transaction description before the pre-defined details are populated into the program. If you answer no, then the system will just default the current journal with your pre-defined details.

# The Line number identifies each specific line of detail for the journal entry. Each entry gets its own line number.


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Account # This is the general ledger account number that will be credited or debited. The description of the account number will default and display from your Chart of Accounts. Transaction Description A description of transaction can be entered in this field to describe the purpose of the entry. Debit If the transaction for the line item has a debit value, the amount of the transaction line item is entered here. Credit If the transaction for the line item has a credit value, the amount of the transaction line item is entered here. Note: The Debit and Credit fields must be used exclusively for each line item. You cannot have a

debit and credit value entered on the same line. Debit/Credit balance to be entered The remaining balance of debit or credit entries that must be made in order to keep the journal in balance is displayed here. Note: The total amount of debit and credit entries made must equal each other before a journal can be

updated and posted. Additionally, each fund code’s debits and credits must be equal or you will get a warning message that will prevent you from posting the journal. This is to help ensure your general ledger stays in balance.

Field Name Required Default Lookup Available Source Journal # Yes No Yes N/A Entry Date Yes Yes* No PC Date Accounting Period Yes Yes* Yes Install Screen Recurring Journal # No No Yes Recurring Journal Entry # Yes Yes* No N/A Account # Yes No Yes Chart of Accounts Transaction Desc No No No N/A Debit Yes/No No No N/A Credit Yes/No No No N/A Debit/Credit Balance Yes Yes No Calculated balance

* = Defaults but can be overwritten


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Will print the Journal to your selected print

Will clear the Journal ID you have entered and allow re-entry

This button will delete the existing journal that is displayed, and will only allow deletion if the journal has not been posted

Exits you from this program option

Removes/Deletes line items from journal entry

Add Line item details to journal entry


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1.20 PRINT JOURNAL WHAT IS PRINTING A JOURNAL? This option is used to print individual non-posted journals that have been entered. It allows you to generate a printed copy of the journal for review before posting to the general ledger. The listing contains all the details that were entered for the specified journal. HOW DO I PRINT A JOURNAL? From the General Ledger System Main Menu click Journals > Print Journal, this will take you to the GL Print Journal screen (see the example below):

The following fields are available. After each field is input, press tab to accept the information and proceed to the next field. Journal Number The number of the journal you wish to print. If a valid number is entered, the corresponding data for the remaining fields will be displayed.


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1.30 POST JOURNAL WHAT IS POST A JOURNAL? This option is used to post a current journal to the general ledger. A journal will remain current until it has been posted. The journal should be verified for accuracy before posting. If an incorrect journal is posted, an adjusting entry must be made to correct the error. HOW DO I POST A JOURNAL? From your General Ledger Toolbar Menu click Journals. Click on Post Journal; the following fields are used to post a Journal. After each field is input press tab to accept the information and proceed to the next field for entry. Note: Two options are available for posting.

If a “Specified Journal” is selected a journal id is required. If “All General Journals” is selected you may click ok and all current journals will be posted to the fiscal month and year displayed.


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Available fields:

Journal # The number of the specific journal you wish to print. If a valid number is entered, the corresponding data for the remaining fields will be displayed. Entry Date This will populate from the entered journal id, if you select to post all current journals this field will remain blank. Accounting Period This will populate from the entered journal id. Fiscal Year This will populate from the entered journal id. Print the Posted Journal?(Y/N) This field allows you to print a copy of the journal once it has been posted. If desired select (Y) for "Yes", if not, select (N) for "No".


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1.40 RECURRING JOURNAL ENTRY WHAT IS A RECURRING JOURNAL? This is an optional program. Journal entries that may be posted on a repetitive basis are entered here. The entries made here can be modified as needed. This “template” can be imported into the General Journal Entry option for posting to the general ledger. HOW DO I ENTER A RECURRING JOURANL? From your General Ledger Toolbar Menu click Journals. Click on Recurring Journal Entry; the following fields are used to enter a recurring. After each field is input press tab to accept the information and proceed to the next field for entry.

Recurring Journal Number Identifying number for the journal that is being entered. The prefix "RJ-" will automatically be assigned to the beginning of the journal id. This is used to indicate that this entry is a recurring journal.


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Entry Date The date the recurring journal is entered. Item Number The Line number identifies each specific detail for the journal entry. This is the general ledger account number that would be credited/debited. The description of the account number will appear directly beneath it. Transaction Description A description of the item being transacted can be entered in this field to describe its purpose. Note: During entry, if the debit and credit fields are left blank this will allow the opportunity to change

them each time the recurring journal is processed. They would be left blank for line items in which the value is not consistent.

Debit If the transaction for the line item has a debit value, the amount of the transaction line item is entered here. Credit If the transaction for the line item has a credit value, the amount of the transaction line item is entered here. Note: The Debit and Credit fields must be used exclusively for each line item. You can not have a

debit and credit value entered on the same line. # of Items This field displays the number of line items entered for this journa. Dr/Cr balance to be entered, display only The remaining balance of debit or credit entries that must be made is displayed. NOTE: The total amount of debit and credit entries made must equal each other before a journal can be updated and posted. Also, each fund codes debits and credits must be equal or you will get a warning message (Fund(s) Out of Balance) that will forbid you to update. This is to help ensure your general ledger stays in balance.


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1.50 BUDGET ADJUSTMENT ENTRY WHAT IS BUDGET ADJUSTMENT ENTRY? This option allows modifications to be made to existing budget amounts while tracking the Transfers and/or Amendments that are made. Previously budget modification could only be made via the Budget Entry screen found under the Support menu. Making changes to the budget using that method does not track the changes; it simply alters the existing budget figures. Now, however, there is the option to either make changes through Budget Entry (without a paper trail) or by using the new Budget Adjustment Entry (to report/track on the changes). HOW DO I ENTER A BUDGET ADJUSTMENT? From the General Ledger System Main Menu click Journals, then select Budget Adjustment Entry. NOTE: If the option for Budget Adjustment Entry is grayed out, please call MSI Support at 847/362-

2803 and request to have the feature activated.


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On the Budget Adjustment Entry screen the following fields are used for adjustment creation. After each field is input press tab to accept the information and proceed to the next field for entry. Adjustment number This field is where the identifying number of the adjustment is entered. NOTE: The Adjustment number field will not save any leading zeros used. For instance, if an

Adjustment number of “030523” is entered when the Adjustment is created, the number will appear as “30523” when going back in to view that Adjustment and on all associated reports.

Entry Date The current date is automatically displayed in this field. It is the date to which the entry will be applied and can be changed if needed. Accounting Period The current accounting period is automatically displayed in this field. It is the period to which the entry will be applied and can be changed if needed. Fiscal Year The fiscal year currently signed into will automatically appear in this field. It is the year to which the entry will be applied and can be changed if needed.


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Amendment The Amendment option is automatically selected. Use Amendment as the type of adjustment when this entry is intended to alter the existing budget figures for a GL account number(s). For instance, if GL account number 01-02-0000-4052 has a current budget of $14,000.00 and it has been approved to change that figure to $14,500.00, then Amendment is the type of adjustment to use. Amendments are entered as single sided entries.


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Transfer Select Transfer as the type of adjustment when this entry is intended to convert budget dollars from one GL account number to another GL account number. For instance, if GL account number 01-04-0000-4352 has a current budget of $40,000.00 and it has been approved to move a portion of that figure to GL account number 01-02-0000-4165, then Transfer is the type of adjustment to use. Transfers are entered as dual sided entries. NOTE: The debit and credit entries must balance before a Transfer adjustment can be saved. If the

entries do not equal, a warning message stating the Fund(s) out of balance (shown below) will appear when clicking on OK, which will prevent the adjustment from being saved in the system.

NOTE: Since budget adjustments cannot be made between funds, a separate adjustment will need to

be entered for each fund affected. If an attempt is made to enter more than one fund into a given Transfer adjustment, the following message will appear:


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Item The Line number identifies each specific detail for the adjustment entry. This field defaults in and can be edited, if desired. Account # This is the general ledger account number that will have its current budget adjusted. The description of the account number will appear directly beneath it. Adjustment Description This automatically fills in as either “Budget Adjustment” or “Budget Transfer”, depending on which adjustment type is selected. It can be modified as required. (Decrease) Adjustment From If the line item will decrease the current budget amount, then enter the amount of the difference here. For instance, if an account’s current budget is being decreased from $500 to $300, then enter in the difference of $200. (Increase) Adjustment To If the line item will increase the current budget amount, then enter the amount of the difference here. For instance, if an account’s current budget is being increased from $500 to $900, then enter in the difference of $400.


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NOTE: The (Decrease) Adjustment From and (Increase) Adjustment To fields must be used exclusively for each line item. You cannot have a value for each field entered on the same line.

Items (display only) Displays the total number of line items entered for this adjustment. Debit/Credit balance to be entered (display only) Displays the remaining balance of debit or credit entries that must be entered before the adjustment will be in balance. This only pertains to Transfer type adjustments and does not take Fund balances into account.

1.50a Budget Adjustment Reports Under Reports, there is a new sub-menu titled Budget Adjustment Reports Menu. When using Budget Adjustments, these reports should be used instead of those typically run under the Revenue and Expense Reports Menu. The reports printed from the Revenue and Expense Reports Menu will not contain any figures made in the Budget Adjustments screen, but will only reflect the pre-adjusted budget amounts. Therefore, the reports in the Budget Adjustment Reports Menu should be used to accurately reflect adjusted budget amounts as they relate to Actual amounts.


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Budget Adjustment Report


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Budget Adjustment Transfer Report


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MTD/YTD with YTD Revised Budget


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MTD/YTD with Revised Budget and Encumbrances


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2.00 CASH RECEIPTS PROCESSING MENU This option is used to process all cash receipt entries. It allows you to make cash receipt entries, print a listing of the entries and post current cash receipt journals. The following menu options are available.

Cash Receipts Entry This is where cash receipt entries are input and maintained. All cash receipt journals entered are considered "current" until they have been posted to the appropriate applications, such as Utility Billing and Accounts Receivable. Print Cash Receipts This option allows you to print individual current cash receipt listings. It gives a detailed listing of the entries that were made for the receipt journal number selected. Post Cash Receipts This option is used to post a current cash receipts journal to the general ledger.


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2.10 CASH RECEIPTS ENTRY WHAT IS CASH RECEIPT ENTRY? This program is used to enter cash receipts or maintain a cash receipts journal. These journals are considered "current" until they have been posted to the general ledger. HOW DO I ENTER A CASH RECEIPT? From your General Ledger Toolbar Menu click Cash. Click on Cash Receipt Entry; the following fields are used to enter a cash receipt journal. After each field is input press tab to accept the information and proceed to the next field for entry.

Journal Number This field is the identifying number of the receipt journal being entered. The prefix "CR-" will automatically be assigned to the beginning of the number.


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Note: Journal entries made automatically through other interfaced Municipal Software, Inc. systems will also have a corresponding prefix relevant to the system. For example, postings from Accounts Payable will have a prefix of “AP”.

Entry Date The date the entry is made. The current date is automatically displayed but can be changed if needed. Accounting Period Specify the accounting period to which the journal should be posted. Fiscal Year Display of the fiscal year to which the entry will be posted. This defaults in based on the fiscal year signed into when logging into the General Ledger application. Control Total This field is used to enter a control total for the amount of the receipts you are entering under the current journal number. If the total amount of the receipts entered does not equal this control total, a message will appear alerting you that your totals do not match. This is simply a warning and will not stop you from process the batch of receipts. Allow Offset Override By default the offset account for the journal’s entries will post to the Depository Account Number specified in the Fund’s setup (Maintenance > Fund Codes):


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If the offset should post to an alternate account, then select this checkbox. When posting the journal (Cash > Post Cash Receipts), you will be prompted to enter an offset account for each fund included in the CR journal. When selecting this checkbox, it then is really no different then creating a general journal (GJ), except for the fact that it will have a “CR” journal prefix. Item Number The item number indicates a detail line item in the journal. Project If you use Project Costing and want to tie this cash journal to a Project that’s been defined via the MSI Accounts Payable application, then specify the project code here. Account #/Desc. The general ledger account number for the line item entered. The description of the account number will appear directly beneath it. Transaction Description Description of the line item entered. Amount The total amount of the line item. Total Cash Receipts Entered, display only The total dollar amount of the lines entered on the journal.


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2.20 PRINT CASH RECEIPTS WHAT IS A RECEIPT JOURNAL LISTING? This option is used to print individual cash receipts journals. It allows you to generate a printed copy of the receipts for review before they are posted to the general ledger. The listing contains all the data that is entered for the journal ID selected. HOW DO I PRINT A JOURNAL LISTING? From your General Ledger Toolbar Menu click Cash. Click on Print Cash Receipt; the following fields are used to print a cash receipt journal. After each field is input press tab to accept the information and proceed to the next field for entry


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Journal # The journal id number for the cash receipts you want to print. If a valid number is entered, the corresponding data for the remaining fields will be displayed. Entry Date, default only The date the journal selected was entered. Accounting Period, default only The fiscal month the journal was applied to. Fiscal Year, default only The fiscal year the journal was entered. This report can be used as a check and balance for your journal entry.


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2.30 POST CASH RECEIPTS WHAT IS POSTING A CASH RECEIPTS JOURNAL? This option is used to post cash receipts to the general ledger accounts numbers indicated by your cash entry. Once posted a journal is no longer considered current. The journal should be verified for accuracy before posting. If an incorrect journal is posted, an adjusting entry must be made HOW DO I POST A JOURNAL? From your General Ledger Toolbar Menu click Cash. Click on Post Cash Receipts; the following fields are used to post a cash receipt journal. After each field is input press tab to accept the information and proceed to the next field for entry.

Journal # The journal id number you want to post. If a valid number is entered, the corresponding data for the remaining fields will be displayed, but can be overwritten.


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Entry Date, default only The date the journal selected was entered. Accounting Period The fiscal month the journal is to be applied to. Fiscal Year The fiscal year the journal was entered. Print the Posted Journal? (Y/N) If you want a print out of the journal select “Yes”, if not select “No”.


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3.00 INQUIRY This menu is used to make inquiries about various data that has been entered. Each option allows you to view the data, but no changes can be made to it in these programs. The following inquiries are available.

Revenue and Expense Inquiry This inquiry allows you to view information for revenue and expense accounts through a specified time period. This inquiry will display the revenue and expense accounts budgeted vs actual amounts for current fiscal year along with budgeted vs actual through the accounting period you select. Account Activity Inquiry This allows you to view all activity that has occurred to any general ledger account during the time period that you specify. Posted Journal Inquiry This will display all details of a posted journal from any application.


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3.10 REVENUE & EXPENSE INQUIRY WHAT IS REVENUE INQUIRY? This inquiry lets you view information for the revenue and expense accounts in the general ledger during specified time periods. You select your account criteria and the time period you wish to inquire on. You may only view the data, no changes can be made in this program. This program allows you to inquire on all revenue account numbers, all numbers within one fund, and/or all numbers within one department. HOW DO I INQUIRE ON A REVENUE ACCOUNT? From your General Ledger Toolbar Menu click Inquiry. Click on Revenue and Expense inquiry; the following selections are available.

All Accounts If selected, the inquiry will retrieve all General Ledger revenue and expense account numbers. Accounts in a specified fund If selected the inquiry will retrieve all General Ledger revenue and expense account numbers within the specified fund you have entered.


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Accounts in a range of funds If selected the inquiry will retrieve all General Ledger revenue and expense account numbers within the range specified fund you have entered. Accounts in a specified department – all funds If selected the inquiry will retrieve all General Ledger revenue and expenses account numbers for the specified department you have entered within all funds. Accounts in a specified department + fund If selected the inquiry will retrieve all General Ledger revenue and expenses account numbers for the specified department you have entered within the fund you select. Accounts in a specified department + rang of funds If selected the inquiry will retrieve all General Ledger revenue and expenses account numbers for the specified department you have entered within the range of funds you select. Display Activity through accounting period Retrieves the activity through the specified fiscal month that was selected. Once your selection is made click OK. The following display will appear.


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From this display you can double click any line item to view the journals that have accumulated your Fiscal YTD Actual.


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From your journals display screen you can click any line items to view the details of a journal.


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3.20 ACCOUNT ACTIVITY INQUIRY WHAT IS AN ACCOUNT ACTIVITY INQUIRY? This allows you to view all activity that has occurred to any general ledger account during the time period that you specify. This is a display only; no modifications can be made. HOW DO I INQIRE ON ACCOUNT ACTIVITY? From your General Ledger Toolbar Menu click Inquiry. Click on Account Activity inquiry; the following selections are available.

Account Number Input the General Ledger account number you wish to inquire on. Activity for a Single Accounting Period This field is used if you wish to view data for a selected accounting period in a fiscal year.


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Activity through a Specified accounting Period If you wish to view data from fiscal month 01 thru another period, this field is used. Once the above fields have been completed click OK and the system will then display the budgeted, actual, encumbrances (if applies) and the ending balance on the account. To view the Journals that make up the YTD total, click on the arrow next to the Fiscal YTD header. To view the Purchase Orders that comprise the Outstanding Encumbrances figure, click the arrow next to that amount. If the account being inquired on is a Revenue or an Expense account, then a “Monthly Summary” icon will appear. Click this icon to view the Budget vs. Actual detail broken out for each month.


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3.30 POSTED JOURNAL INQUIRY WHAT IS A POSTED JOURNAL INQUIRY? This will display all details of a posted journal from any application. This is a view only selection, no changes can be made from this program. HOW DO I INQUIRE ON A POSTED JOURNAL? From your General Ledger Toolbar Menu click Inquiry. Click on Posted Journal inquiry; the following selections are available.

Journal Number The journal id number you want to inquire on. If a valid number is entered, the corresponding data for the remaining fields will be displayed. The drop down box allows you to select the application that the journal was posted from. The binoculars displays all posted journals from the selected application the allows you to select a specific journal id.


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Entry Date The date the journal selected was entered. Accounting Period The fiscal month the journal was applied to. Fiscal Year The fiscal year the journal was entered NOTE: All journal id’s will begin with the abbreviation from the application they were posted from. You

can enter the application id and F4 to view all journals that were posted from the application. By selecting the line item of the journal you want all fields will default from the posted journal.

APPLICATION ABBREVIATION

APPLICATION NAME

AL Animal Licensing AP Accounts Payable AR Accounts Receivable BL Business Licensing CR Cash Register FA Fixed Assets GJ General Ledger JC Job Costing PO Purchase Orders PR Payroll PT Permit Tracking UB Utility Billing VL Vehicle Licensing

Above listed applications by have journal entries posted to the General Ledger


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4.00 REPORTS MENU This menu contains the options that print reports for the General Ledger System. Each has a special purpose and allows the user’s to generate reports in a variety of ways. A brief description for each report is given below.

Chart of Accounts This report prints the Chart of Accounts entered into the general ledger. It includes the account numbers, descriptions, type, balance (debit or credit), and either actual or budget for the current accounting period. Posted Journal This report is used to print journals that have been posted to the general ledger through this application or any others interfaced Municipal Software, Inc. system. Account Activity This report prints all activity for a single account number during a specified time frame. General Ledger Activity This option prints all activity for a single account or a group of accounts for a specified time frame. Detailed Balance Sheet This report generates a detailed balance sheet for a group of accounts, for a specified accounting period. Revenue & Expense Reports A detailed revenue and expense report can be generated using this option for a specified accounting period, fund, and/or department. Numerous formats are available. Summarized Revenue & Expense Reports A summarized revenue and expense report can be generated using this option for a specified accounting period, fund, and/or department. Numerous formats are available.


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Trial Balance This option is used to print a trial balance for all accounts or all accounts within a fund, also to include a specified time frame. It can also be sorted by account type. Budget Adjustments Report Menu A report detailing adjustments made to budget amounts can be printed from this menu. Numerous reports are available. GASB 34 Reports Menu Statement of Net Assets and Statement of Activities reports may be printed from this menu for GASB 34 reporting purposes.

4.10 PRINT THE CHART OF ACCOUNTS WHAT IS A CHART OF ACCOUNTS? A Chart of Accounts consists of all general ledger account numbers that have been input into your General Ledger Application. Dependant on how you have set up you account numbers is dependant on how the report will display.


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All Accounts This will print all account numbers entered in your chart of accounts. A range of account numbers This will print all account numbers from the first one entered to the last on selected and everything in between. Accounts within a specified fund This will print all account numbers within the specified fund code you have indicated. Accounts within a specified department This will print all account numbers within the specified department code you have selected (available if applicable) Accounts within a specified class This will print all account numbers within the specified class code you have selected (available if applicable) Print a budget amount If selected this report will include the budget for the selected accounts for the fiscal year. Print an actual amount If selected the report will include the ending balance for the last fiscal month selected Print GASB Information Selecting this option will list the account’s Function/Activity Code and Revenue Column Description. Print activity through accounting period This will determine what accounting period to print for you budget and/or actual amounts. NOTE: Any report selected will print with different results dependent on the criteria you select.


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4.20 POSTED JOURNAL LISTING This report prints journals that have been posted to the general ledger. This includes journals posted through this system, or any other interfaced Municipal Software, Inc. system. The listing contains all the data that was posted for the journal number selected plus totals for the debit and credit columns. The following options are available:

A Single Journal This option is used if there is a single journal you wish to print A Group of Journals This option will print all journals posted within the selected fiscal month. If a group of journals is selected the following fields are required:


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All Journal types If select it will print all journals, if a specified type is requested enter the application id in the box provided and only that applications posted journals will print. Account Period If you select all accounting periods it will print all posted journals. If a specific accounting period is selected it will only print journals from the entered period. Page Break by Journal Indicates whether or not to input a page break between each journal id Print Totals only Indicates whether the report is to print the journal totals only or the details


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4.30 PRINT ACCOUNT ACTIVITY This report prints all activity that has occurred for a specified general ledger account number during the time period selected. The following fields are required for report generation:

Enter Account Number Indicates what account number you are trying to retrieve activity for. Enter Accounting Period Determines which activity to print Activity for a single accounting period Will include activity for only the period selected Activity through a specified account number Will include activity from the first fiscal month of your fiscal year through the fiscal month you have indicated


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4.40 PRINT GENERAL LEDGER ACTIVITY This report prints all activity that has occurred for a singular, a group or all general ledger account numbers during a specified time period. The following options are available:

Enter (+)’s for those positions to be substituted You have the option of enter a singular general ledger account number or inputting “+”s where a field is to be substituted. (example: If you enter ++-20-333-4444 this report will print any fund that has had activity from department 20 class 333 account number 444). Activity for a single accounting period Will include activity for only the period selected. Activity through a specified account number Will include activity from the first fiscal month of your fiscal year through the fiscal month you have indicated.


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Sort by account type This will sort your account numbers by assets, capital, expenses, revenues and liabilities Exclude accounts with no activity Will not print any accounts that have not had activity within the specified time frame Summarize journal types other than GJ Will print summary totals for all journals from other applications and the details from the GJ (general ledger) journal entries. New page for each department Page breaks by each department


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4.50 DETAILED BALANCE SHEET This report generates a detailed balance sheet for a group of accounts, a specific fund or a range of funds for a specified accounting period. The balance sheet will be based on posted journals during the time period selected. This will show the balance as of the fiscal period selected, net debits and credits and an ending balance. The following options are available:

All accounts If selected all general ledger account numbers will be included Accounts within a specified fund If selected the report will on include account numbers associated to the fund code you have selected. Accounts within a range of funds If the selected this report will print the first fund code selected and the last code selected, including any fund codes that fall within the two entered


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Activity for a single accounting period Will include activity for the one fiscal month you have selected Activity through a specified accounting period Will include activity from the first fiscal month of your fiscal year through the fiscal month you have indicated.

4.60 REVENUE AND EXPENSE REPORTS MENU This program will generate a detailed revenue and expense report for a group of account numbers during a specified time period. You can select all account numbers, all numbers within one fund, and/or all numbers within one department. The report will be based on those numbers during the accounting period selected. The following options are available:

Budget vs. Actual with Percentage Variance This report will include your budgeted value for the fiscal month and fiscal year along with your actual disbursed balances and what percentage of the budget has not been disbursed Month and FYTD with FY Budget This report will include your actual accounting period balance, the fiscal year to date actual along with your fiscal year to date budget. This report will also show you what percentage of the budget has been disbursed for the year Month and YTD Actual vs. Budget This report will include your monthly budget Vs the actual for the fiscal month and your fiscal year budget. It will also include your fiscal year to date encumbrances with the annual budget and your uncollected encumbrance value


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Month and YTD Actual with Outstanding Encumbrances This report will include your monthly actual, the fiscal year budget and the year to date actual. It will also include the outstanding encumbrances, the uncollected encumbrance value and what percentage of the budget has been disbursed for the year. Month and YTD Actual vs. Budget with Prior YTD Actual This report will include the monthly actual and the fiscal year to date actual including the fiscal year budget total. This report also includes the % of collected/expended and the prior year to date actual. Actual vs. Prior vs. Budget This report includes this month and year actual as well as last fiscal month and year actual. Subclass Detailed Revenue & Expense Report This report includes the months actual, a year to date actual and the prior year to date actual. Class Detailed Revenue & Expense Report This report includes the months actual, a year to date actual and the prior year to date actual. Dependent on which report you select, you will be able to choose one or more of the following options. Whichever option(s) you select will determine what is included and excluded from your report. All Accounts This option prints all General Ledger account numbers defined in your chart of accounts Accounts within a specified fund This will print the report for one fund Accounts within a range of funds This will print the report to include your selected beginning and ending fund also to include all funds in between Accounts within a specified department This will include all General Ledger account numbers that have the selected department assigned. New page for each department Exclude fiscal closing entries This option will exclude any adjustments made from the closing of your chart of accounts Print activity for accounting period ** This will print all activity for the specified accounting period


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4.70 SUMMARIZED REVENUE & EXPENSE REPORT This program will generate a summarized revenue and expense report for a group of account numbers during a specified time period. You can select all account numbers of all numbers within one fund. The report will be based on those numbers during the accounting period selected. The following options are available:

All Accounts This option include all General Ledger account numbers defined in your chart of accounts Accounts within a specified fund This will include all account numbers within the specific fund you select. Print activity for accounting period This will include activity for the one fiscal month you have selected.


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4.80 TRIAL BALANCE This program will generate a trial balance sheet for a group of account numbers during a specified time period. You can select either all account numbers, or all numbers within one fund. The total should be zero within funds. The following options are available:

All Accounts This option prints all General Ledger account numbers defined in your chart of accounts Accounts within a specified fund This will print the report for one fund Activity for a single accounting period Will include activity for the one fiscal month you have selected Activity through a specified accounting period Will include activity from the first fiscal month of your fiscal year through the fiscal month you have specified


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Sort by account type This will sort the report by Assets, Expense, Revenues, Capital and Liability account number

4.90 BUDGET ADJUSTMENTS REPORTS MENU Under Reports, there is a sub-menu titled Budget Adjustment Reports Menu. When Budget Adjustments are entered off the Journals menu, these reports need to be used instead of those typically run under the Revenue and Expense Reports Menu. The reports printed from the Revenue and Expense Reports Menu will not contain any figures made in the Budget Adjustments screen, but will only reflect the pre-adjusted budget amounts. Therefore, the reports in the Budget Adjustment Reports Menu should be used to accurately reflect adjusted budget amounts as they relate to Actual amounts. The following options are available:

4.A0 GASB 34 REPORTS MENU Reports related to GASB 34 reporting can be found off this menu. The following options are available:


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5.00 FILE MAINTENANCE MENU This menu is used to define various codes for General Ledger set up that is used in all MSI Applications. This includes the Chart of Accounts, Fund codes, Department codes, Class codes, Subclass codes, and Function/Activity codes. These programs allow the addition, modification, and/or deletion of the data processed here. The following is a description of the programs. If an option is “nulled” out that means those characters are not incorporated in you account number structure.

Chart of Accounts This program is where the actual account numbers used in the general ledger are maintained. These numbers form the Chart of Accounts for the General Ledger and related systems. Fund Codes These codes represent the funds assignment in the General Ledger. Department Codes These codes represent the departments assigned to the funds in the General Ledger. Class Codes These codes represent the different classes of account numbers in the General Ledger. Sub-Class Codes These codes represent the different subclasses of account numbers in the General Ledger. Function/Activity Codes These codes represent different GASB 34 categories under which each account number falls.


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NOTE: These codes are affiliated with GASB 34 compliancy. Please consult with your auditors for

further information concerning GASB 34.


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5.10 CHART OF ACCOUNTS WHAT IS A CHART OF ACCOUNTS? The chart of accounts consists of all account numbers used in an accounting system. The Chart of Accounts Maintenance program is used to maintain the account numbers that are used in the general ledger. HOW DO I ENTER ACCOUNTS TO BE INCLUDED IN THE CHART OF ACCOUNTS? From your General Ledger Toolbar Menu click Maintenance. Click on Chart of Accounts; the following fields are available.

Account Number This is where the number that represents the account is entered. The number must be in the same format as defined in your Chart of Accounts during installation. Description This field is used to give a brief description of the account being entered.


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Debit / Credit Balance This field indicates what the normal balance of the account number is, either (D) for Debit or (C) for Credit. The normal balance for the type of account will automatically be displayed, but can be changed for special circumstances. (See table below for example.) Type This field defines the type of the account. Valid type codes to be used are (A) for Asset, (L) for Liability, (C) for Capital, (R) for Revenue, (E) for Expense, and (I) for Interfund.

ACCOUNT ACCOUNT TYPE DEFAULT DR/CR BALANCE A ASSET DEBIT L LIABILITY CREDIT C CAPITAL CREDIT R REVENUE CREDIT E EXPENSE DEBIT

Beginning Balance Input beginning balance of the account number when it is defined to the system is entered here. This field should normally only be used once, when the account is first entered in the system. Normally it is used only for balance sheet data. If prior period transactions are to be entered, the use of General Journals is suggested. Always run a trial balance to review data entered. GASB Function / Activity Select from the lookup box available or hand-key in the Function/Activity code related to the GL Account Number. For more detail on setting up GASB 34 codes, see Appendix D. Budget Type If you also use the MSI-Budget Planning module, then you will see the Budget Type associated with this GL Account number as it was defined in the Budget Planning system. There are 3 types of Budget Types: PAY, REG, and REX. Budget Types are only used within the Budget Planning module, but are displayed here for reference purposes. Any change made to a Budget Type in your current fiscal year, will populate over to the Budget Planning application when your new Budget Workfile is created. For more details on how to use these Budget Types, see the Budget Planning User Guide’s section on Line Item Maintenance. GASB Revenue Column Specify which column this GL Account should be included in when printing on GASB 34 reports. For more detail on setting up your MSI system for GASB 34 requirements, see Appendix D.


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5.20 FUND CODES MAINTENANCE WHAT IS A FUND CODE? In governmental accounting, individual resources are allocated to and accounted for in separate accounting entities known as funds. Each fund is a separate fiscal and accounting entity, reporting its own revenues, expenses, assets, liabilities, and fund equity. The accounting equation (assets = liabilities + equity) must remain in balance within each fund. These codes are assigned to each account number defined in the chart of accounts. The length of this code is determined during installation. Each code entered must be the same length as that defined for your system. HOW DO I ENTER A FUND CODE? From your General Ledger Toolbar Menu click Maintenance. Click on fund codes; the following fields are required.


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Fund Code The code that represents the fund is entered in this field. Description A description for the fund is entered here. Depository Account # This field is used to define the depository account number for the fund. The number is normally an asset account such as Cash or Checking. Disbursement Account # This field is used to define the disbursement account number for a fund. The number is normally an asset account such as Cash or Checking. Due To/From Summary Acct. Number This field is used to define the summary account number in which interfund transactions are recorded for the fund. This number is normally an asset account, and is the same fund as you are entering. Due To/From Detail Acct. Number This field is used to define the detail account number in which inter-fund transactions are recorded. This number is normally a liability account number. Fund Balance Account # This field is used to define the fund balance account number. This number is normally a capital account in the corporate or general fund, which is acting as the “Bank or Treasury Fund” for the entity.


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5.30 DEPARTMENT CODES MAINTENANCE WHAT ARE DEPARTMENT CODES? This program is used to define departments and assign them to the general ledger account numbers. A department code is required. These codes are then entered as a portion of each account number used in the system. The length of this code for your Chart of Accounts is determined during installation. Each code entered must be the same length as that defined for your system. HOW DO I ENTER A DEPARTMENT CODE? From your General Ledger Toolbar Menu click Maintenance. Click on Department codes; the following fields are required.

Fund Code The fund id that the department is to be associated to. Dept. Code The code that represents the department is entered in this field. Description A description that identifies the department is entered here.


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5.40 CLASS CODES MAINTENANCE WHAT ARE CLASS CODES? The Class Codes Maintenance program is used to define the codes that represent the different classes of account numbers in the general ledger. These codes are then entered as a portion of each account number used in the system. Each code entered must be the same length as that defined for your system. The length of this code for your Chart of Accounts is determined during installation. Many entities use this code to define programs. NOTE: Class codes are not required, therefor, if they not defined as a part of the account number

during your installation set up, they will not be available. Also, if they are not defined you will not be able to access this program.

HOW DO I SET UP A CLASS CODE? From your General Ledger Toolbar Menu click Maintenance. Click on Class codes; the following fields are required.

Fund Code Identifies what fund the class code is being assigned to


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Department Code Identifies what department code the class code is being assigned to. Account Type This field is used to determine the type of account for which the class code is being defined. Valid types are (A) for Asset, (L) for Liability, (C) for Capital, (R) for Revenue, and (E) for Expense. NOTE: This field is necessary because the same class code can be used for more than one type of

account, but the description may be different. Class Code The code that represents the class is entered in this field. Description A description that identifies the class is entered here. If there would be a redundancy of titles on the financial reports, this field may be left blank.


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5.50 SUB-CLASS CODES WHAT ARE SUB-CLASS CODES? The Sub-Class Codes Maintenance program is used to further define the class codes that represent the different classes assigned to the account numbers in the general ledger. These codes are then entered as a portion of each account number used in the system. Each code entered must be the same length as that defined for your system. The length of this code for your Chart of Accounts is determined during installation. Many entities use this code to define programs. NOTE: Sub-class codes are not required, therefor, if they not defined as a part of the account number

during your installation set up, they will not be available. Also, if they are not defined you will not be able to access this program.

HOW DO I ENTER A SUB-CLASS CODE? From your General Ledger Toolbar Menu click Maintenance. Click on Sub-Class codes; the following fields are required

Fund Code Identifies what fund the class code is being assigned to


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Department Code Identifies what department code the class code is being assigned to Account Type This field is used to determine the type of account for which the class code is being defined. Valid types are (A) for Asset, (L) for Liability, (C) for Capital, (R) for Revenue, and (E) for Expense. NOTE: This field is necessary because the same Sub-class code can be used for more than one type

of account, but the description may be different. Class Code The code that represents the class is entered in this field. Sub-Class Code The assigned code the represents the sub-class is entered in this field. Description A description that identifies the class is entered here. If there would be a redundancy of titles on the financial reports, this field may be left blank.


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5.60 FUNCTION/ACTIVITY CODES Use this program to setup and define the Function/Activity Codes for GASB 34 Reporting.


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6.00 APPLICATION SUPPORT MENU This menu contains programs that are used less frequently than other programs but are important for proper functioning of the system. Some are used at the end of each fiscal accounting period to prepare the system for the next period. Others are used at the end of the fiscal year, other infrequent time periods, or for budget entry. Each option is described below.

System Defaults Currently this program is simply used to set the default limit for the Lookup boxes Recalculate the General Ledger This option is used to recalculate your General Ledger to ensure all transactions have been accounted for in your general ledger balances. This is always used before closing a fiscal accounting period, printing financial reports, and at other times when the system requires the recalculation for proper functioning. Create New Fiscal Chart of Accounts This option is used prior to the beginning of a new fiscal year to prepare a Chart of Accounts for the next year. It is normally used towards the end of the fiscal year or whenever the budgeting process for the following year begins. This option creates a chart of accounts for your new year to eliminate manual entry for all account numbers. Close Fiscal Chart of Accounts This option is used at the end of the fiscal year to close the Chart of Accounts for that year. It is normally used at the end of each fiscal year before processing begins in the following fiscal year. Budget Entry This program is used to enter the amounts budgeted for the general ledger numbers in the Chart of Accounts. Delete Posted History This program allows you to delete history that has been posted to the general ledger for entire fiscal years in the past.


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NOTE: If you choose to delete posted history make sure you have a complete back up of your General Ledger data.

Rebuild General Ledger Database This decreases the amount of disk space that is occupied by general ledger history on the computer hard drive. This option is normally taken when option 5 (delete selected posted history) is performed. Cash Receipts System Upload This option is only taken if you are interfacing with another data source that needs the information uploaded into MSI for processing through the General Ledger. Generate ASCII Chart of Accounts This option allows you to create an ASCII file that includes your chart of accounts with the entered budget values, balances and transactions for each accounting period. Apply Function/Activity Codes This program allows you to quickly apply GASB34 detail to groups of GL Account Numbers. Reverse Journals This option allows you to copy or reverse a Journal that’s been posted to the General Ledger.


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6.00 SYSTEM DEFAULTS All the lookup boxes that are accessed from various screens by click in on the binoculars icon load a limited amount of detail so that the screen may be quickly accessed and search criteria specified. You may set the number of records that each lookup box loads from the System Defaults program.


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6.10 RECALCULATE THE GENERAL LEDGER This option is used to recalculate your General Ledger to ensure all transactions have been accounted for in your general ledger balances. This is always used before closing a fiscal accounting period, printing financial reports, and at other times when the system requires the recalculation for proper functioning. Recalculation prepares the system for additional processing and is required for proper functioning of the system. It should also be used after processing is performed in any other fiscal year or accounting period other than the current one. You may perform recalculation for one of the following groups of data. Place an “X” next to the selection you prefer and press enter.

All Accounts within the General Ledger This option will recalculate all general ledger accounts in the system for the current fiscal period. This option should be used before beginning a new fiscal period so that all accounts are included. Accounts within a specified fund This option is used if all the account numbers within one fund are to be recalculated. If you processed data during a fiscal period other than the current one, but only in one fund, this option will save time since only the selected fund is recalculate, not entire general ledger.


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Activity for a specified accounting period This option recalculates only those account numbers in the general ledger that where effected during a specified fiscal period.

6.20 CREATE NEW CHART OF ACCOUNTS This option is used to create a Chart of Accounts for a new fiscal year. It is normally used prior to the end of the current fiscal year when budgeting begins for the following year. This allows you to enter and maintain budget figures for the next year even though you are still working in the current year. If you use the Budget Planning module, it will transfer the budget to the new year.

When the option is selected, the system will prompt you with the number of the next fiscal year. You may then create the Chart of Accounts for that year or a following year. The system will make a copy of all the account numbers from the current fiscal year and create them in the new fiscal year. When creating the new fiscal chart of accounts it will also clear the balances for your revenue and expense accounts in the new chart


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6.30 CLOSE FISCAL CHART OF ACCOUNTS This option is used at the end of each fiscal accounting year to prepare the general ledger for the next fiscal year. This is normally used at the end of each year before processing begins in the next year. Taking this option will ensure the proper balances a brought forward to the new fiscal chart of accounts and the closing entries will be posted and produce a printed report of those entries. NOTE: Before this option is used to close the fiscal period, you must first recalculate the entire general

ledger.

After the general ledger is recalculated and this program selected, the system will prompt you with the number of the current fiscal period. You may close that accounting period or a previous one, if needed. The program will then carry all account balances forward for balance sheet accounts for the next period. It will also clear the revenue and expense accounts so that their balances will be zero at the beginning of the new period. This closing journal will be printed.


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6.40 BUDGET ENTRY This program is used to enter budget amounts for the general ledger numbers in the Chart of Accounts. It can be used at any time when budgeted figures have to be added or maintained. Budget amounts can be entered for any year in which a fiscal Chart of Accounts has been created. Depending on which fiscal year you entered when signing into the General Ledger application, the budget amounts will be made for the account numbers in that year. This program is used most frequently when the budget is being entered for the current fiscal year, after the Chart of Accounts has been created for that year, and when starting a new client on the system. The following fields are used in this program.

Fiscal Year The number of the fiscal year in which you are currently signed on to is displayed in this field. All budget entries or changes will be made to the account numbers under this year. NOTE: If budget entries are to be made for a different year, you must exit the system and enter the

number of the appropriate year on the sign-on screen.


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Account # The number of the account in which you wish to maintain the budgeted amount is entered in this field. Budget Total This field indicates what the total budgeted amount is for this account for all fiscal periods. If this total is to be distributed evenly throughout all (12) periods, the total may be entered in this field. When you press [RTN], the system will automatically calculate the amount for each period. If you wish to enter a different amount in each field, leave the total field blank and press [RTN]. The system will then allow you to enter an amount in each period individually. This field will then display the total of all fields as you enter them. Month The name of each month will appear consecutively in this column next to the fields where the budget amounts are maintained. Notice that the system automatically places the first month of your fiscal year in the first position. After entering budget data in field 01 or detailed entries in fields 2 through 13, a return will automatically bring up a (U)date. Another return brings the next account number forward. This allows you to enter your budget without having to manually enter each account number.


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6.50 DELETE POSTED HISTORY This program is used to delete an entire fiscal year. It will purge the general ledger history (including all posted and un-posted journals, all account activity, and the full chart of accounts) for an entire fiscal year from the system. When the option is selected, the system will prompt you for the number of the year you wish to delete. Simply key in the last two digits of the year to be purged (i.e. 2007 is entered as “07”). NOTE: Be sure that you have back-up copies of the data before this program deletes it. If no copies

are made and you have to retrieve the data in the future, it will not be available. Also, if you wish to have a printed copy of this data, you may run a General Ledger Activity Report for the desired year before this program is used.


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6.60 REBUILD GENERAL LEDGER DATABASE This option will decrease the amount of disk space that is occupied by the MSI-General Ledger data on the server computer’s hard drive. This option is normally taken after the option to “Delete Posted History is performed.


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6.70 CASH RECEIPTS SYSTEM UPLOAD This program is used to upload cash receipts from Park Recreation Registration and other third party software applications. Current systems supported are “Class” by ESCOM and “Rectrac” by Vermont Systems, Inc. Please see Appendix A for detail specifications regarding this program.


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6.80 GENERATE ASCII CHART OF ACCOUNTS This option allows you to create an ASCII file that includes your chart of accounts with the entered balances for each accounting period. This option is normally only used if your general ledger information needs to be sent to an outside party.

The GLASCII.dat file that this program generates is a comma-delimited file. It contains the following information in the order listed:

• Fiscal Year • GL Account Number • Account Description • Account Type • Debit/Credit • Display Account Number • Beginning Balance • Period 1 Balance • Period 2 Balance • Period 3 Balance • Period 4 Balance • Period 5 Balance • Period 6 Balance • Period 7 Balance


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• Period 8 Balance • Period 9 Balance • Period 10 Balance • Period 11 Balance • Period 12 Balance • Period 13 Balance

Example of GLASCII.dat File


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6.90 APPLY FUNCTION/ACTIVITY CODES Use this program to quickly apply the Function/Activity Codes and Revenue Column detail to a group of account numbers.


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6.A0 REVERSE JOURNALS This program can be used to quickly reverse or copy any journal in your General Ledger.

For a step-by-step guide of how to Reverse or Copy a Journal visit MSI’s website and download the User Guide. Just go to:

1. http://www.municipalsoftware.net 2. click on "Login" 3. type your password and click "OK" 4. click on "User Guides" 5. click on "Additional User Guides" and locate the guide titled "GL How to Reverse Journals" 6. download the guide (by right-clicking on it and selecting "Save Target as")

http://www.municipalsoftware.net


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APPENDIX A – Cash Receipts System Upload To upload cash receipts from a 3rd party application into the MSI-General Ledger System, complete the following steps:

Enter the following information: • Batch #

This will be the Cash Receipts journal number in the MSI-GL System. In the example above, journal CR-R120500 will be created. It is helpful, although not required, to begin the Batch # with a specific character to help differentiate which batches were created via the Cash Receipts Upload Vs those that were entered manually via Cash Receipts Entry. The “R” above designates that this journal was created via a recreation software system.

• Enter Date (MMDDYY)

This will be the entry date used on the Cash Receipts journal. This option will compare the date entered to the PARKSGL-ENTRY-DATE field in the PARKSGL.DAT. If they match, the item will be included in the journal.


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• Accounting Period This is the General Ledger fiscal accounting period that will be used on the Cash Receipts journal.

• Fiscal Year

This is the general ledger fiscal year that will be used on the Cash Receipts journal.

Upon entering “C” to continue, the system will display a processing screen. While processing this program will read the PARKSGL.DAT file and for each record with a matching entry date, write a record onto the cash receipts journal. It will then print a CASH RECEIPTS UPLOAD DISTRIBUTION report. The report will state which journal was created, the # of line items and the batch total. These figures should be compared to an edit report from the host 3rd party application that created the PARKSGL.DAT file to ensure accuracy. Once the Cash Receipts Upload Distribution report has been approved, the operator would then print the CASH RECEIPTS JOURNAL LISTING. The batch can then be processed to completion (see Cash Receipts Processing for information on how to post a cash receipts batch to the general ledger).


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ADDITIONAL EXAMPLES The samples provided in figures 4 and 5 were derived using the same PARKSGL.DAT listed in Appendix A, with a Cash Receipts Upload screen entered as follows: PARKSGL.DAT ================================================= 1 18 48 55 65 1234567890123456789012345678901234567890123456789012345678901234567890123 20-3-20-2-02 Baseball Camp 19960520000014900000030800 20-3-20-5-08 Sports Camp 19960520000000000000058300 20-3-20-3-00 Recreation Station 19960520000006150000027750 20-3-20-2-04 Lit'l Kickers 19960520000000000000003200 20-3-20-2-08 Tumbling 19960520000000000000003300 20-3-20-2-09 Gymnastics 19960520000000000000006600 20-3-20-2-11 Karate 19960520000000000000001600 20-3-20-3-10 Art Institute Day 19960520000002000000012200 20-3-20-2-32 Outdoor Basketball 19960520000000000000002000 20-3-20-2-35 Kids Karate Club 19960520000000000000004000 20-3-20-6-00 Explorers 2000 19960520000000000000022400 20-3-20-4-20 Environmental Programs 19960520000000000000000700 20-3-20-6-12 Young Rembrants 19960520000005550000008325 20-3-20-6-13 Young Rembrants Summer Camp 19960520000000000000004255 20-3-20-6-22 Gym Kats 19960520000000000000005400 20-3-20-6-24 Kaleidescope - Misc. Classes 19960520000000000000019250 20-3-20-4-31 Super Sitters 19960520000000000000004250 20-3------20-5-00Camp U-Naumie 19960520000000000000037500 20-3-20-6-26 Kaleidoscope Computers & Scien19960520000000000000001725 20-3-20-5-03 Camp Adventure Seekers 19960520000000000000030000 20-3-20-5-07 Aquatics Camp 19960520000000000000037000 40-3-20-7-00 Swim Lessons 19960520000006600000041200 40-3-20-7-03 Swim Team 19960520000000000000073000 40-3-20-7-07 Master Swim 19960520000000000000013000 20-3-20-2-28 Exercise With Options 19960520000000000000001200 --40345--0-0-0 Pool Passes 19960520000000000000170600 20-3-20-9-02 Trips 19960520000000000000066300 20-1-20-0-00 Accounts Receivable Account 19960520000685855000686255 20-3-20-2-01 Soccer Camp 19960521000000000000046000 20-3-20-5-08 Sports Camp 19960521000008400000148100 20-3-20 -2-04 Lit'l Kickers 19960521000003200000000000 20-3-20-2-05 Lit'l Swingers 19960521000000000000003200 20-3-20-2-08 Tumbling 19960521000000000000009900 20-3-20-2-09 Gymnastics 19960521000000000000003100 20320211 Karate 19960521000000000000003200 20-3-20-3-19 Ballet Youth 19960521000000000000002900 20-3-20-3-21 Adult Dance 19960521000009600000007200 20-3-20-2-27 Yoga 19960521000000000000002500 20-3-20-2-36 Tae Kwon Do 19960521000000000000017400 20-3-20-6-00 Explorers 2000 19960521000008500000008500 20-3-20-4-23 Adult Craft 19960521000003200000000000 20-3-20-6-13 Young Rembrants Summer Camp 19960521000000000000004255 20320619 Safety Town 19960521000013500000013400 20-3-20-6-22 Gym Kats 19960521000000000000005400 20-3-20-6-23 Bearfoot Gym 19960521000000000000002500 20-3-20-6-24 Kaleidescope - Misc. Classes 19960521000006900000003450 20-3-20-5-00 Camp U-Naumie 19960521000024650000063800 20-3-20-5-01 Arts Camp 19960521000000000000018000 20-3-20-5-03 Camp Adventure Seekers 19960521000015000000178250 40-3-20-7-00 Swim Lessons 19960521000002000000022200 40-3-20-7-12 WSI 19960521000000000000002500 40-3-20-7-10 Morning Lap Swim 19960521000000000000007750 40-3-45-0-00~1 Pool Passes 19960521000000000000113300 300 Extra Fee Revenue 19960521000000000000000500 20-1-20-0-00 Accounts Receivable Account 19960521000690255000691930 ================================================================


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FILE RECORD LAYOUT PROGRAM ID: GL670000 FILE FORMAT: 1. ASCII Sequential 2. 73 bytes long FILE LOCATION: \MSI\CUSTOM FILE NAME: PARKSGL.DAT Record Layout

Field # Field Name Length Start End Notes 1 GL Account Number 17 1 17 General Ledger Account Number 2 Account Description 30 18 47 General Ledger Account Number Description 3 Entry Date 8 48 55 Batch Entry Date YYYMMDD 4 Debit 9 56 64 Debit Amount 5 Credit 9 65 73 Credit Amount


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DATE: 12/05/00 Municipal Software, Inc. PAGE: 1 TIME: 12:41:20 CASH RECEIPTS UPLOAD DISTRIBUTION SYSTEM: GENERAL LEDGER RECEIPT TYPE TRANSACTION DESCRIPTION ENTRY # GL ACCOUNT # RECEIPT AMT ------------------------------------------------------------------------------------------------------------------------------------- GL GENERAL LEDGER Baseball Camp 1 20-3-20-2-02 159.00 Sports Camp 2 20-3-20-5-08 583.00 Recreation Station 3 20-3-20-3-00 216.00 Lit'l Kickers 4 20-3-20-2-04 32.00 Tumbling 5 20-3-20-2-08 33.00 Gymnastics 6 20-3-20-2-09 66.00 Karate 7 20-3-20-2-11 16.00 Art Institute Day 8 20-3-20-3-10 102.00 Outdoor Basketball 9 20-3-20-2-32 20.00 Kids Karate Club 10 20-3-20-2-35 40.00 Explorers 2000 11 20-3-20-6-00 224.00 Environmental Programs 12 20-3-20-4-20 7.00 Young Rembrants 13 20-3-20-6-12 27.75 Young Rembrants Summer Camp 14 20-3-20-6-13 42.55 Gym Kats 15 20-3-20-6-22 54.00 Kaleidescope - Misc. Classes 16 20-3-20-6-24 192.50 Super Sitters 17 20-3-20-4-31 42.50 Camp U-Naumie 18 20-3-20-5-00 375.00 Kaleidoscope Computers & Scien 19 20-3-20-6-26 17.25 Camp Adventure Seekers 20 20-3-20-5-03 300.00 Aquatics Camp 21 20-3-20-5-07 370.00 Swim Lessons 22 40-3-20-7-00 346.00 Swim Team 23 40-3-20-7-03 730.00 Master Swim 24 40-3-20-7-07 130.00 Exercise With Options 25 20-3-20-2-28 12.00 Pool Passes 26 40-3-45-0-00 1,706.00 Trips 27 [UNDEFINED] 663.00 Accounts Receivable Account 28 20-1-20-0-00 4.00 TOTALS: 5,847.55 * ITEMS MARKED AS [UNDEFINED] BEFORE THE RECEIPT AMOUNT COULD NOT BE TRANSFERRED TO ITS SUB SYSTEM. THESE ITEMS MUST BE MANUALLY ENTERED IN THE SUB SYSTEM'S BATCH. THE BATCH TOTALS DO NOT INCLUDE THESE ITEMS. CR JOURNAL(S) CREATED: R960520 # ITEMS: 27 BATCH TOTAL: 5,847.55


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DATE: 12/05/00 Municipal Software, Inc. PAGE: 1 TIME: 13:07:47 CASH RECEIPTS JOURNAL LISTING F-YR:01 ENTRY DATE: 12/05/00 JOURNAL #: CR-R120500 ACCOUNTING PERIOD: 02 ITEM # ACCOUNT # ACCOUNT DESCRIPTION TRANSACTION DESCRIPTION RECEIPT AMT ------------------------------------------------------------------------------------------------------------------------------------ 01 20-3-20-2-02 BASEBALL CAMP Baseball Camp 159.00 02 20-3-20-5-08 SPORTS CAMPS REVENUES Sports Camp 583.00 03 20-3-20-3-00 RECREATION STATION Recreation Station 216.00 04 20-3-20-2-04 LIT'L KICKERS Lit'l Kickers 32.00 05 20-3-20-2-08 TUMBLING Tumbling 33.00 06 20-3-20-2-09 GYMNASTICS Gymnastics 66.00 07 20-3-20-2-11 KARATE Karate 16.00 08 20-3-20-3-10 ART INSTITUTE DAY Art Institute Day 102.00 09 20-3-20-2-32 OUTDOOR BASKETBALL Outdoor Basketball 20.00 10 20-3-20-2-35 KIDS KARATE CLUB Kids Karate Club 40.00 11 20-3-20-6-00 EXPLORERS 2000 Explorers 2000 224.00 12 20-3-20-4-20 ENVIRONMENTAL PROGRAMS Environmental Programs 7.00 13 20-3-20-6-12 YOUNG REMBRANDTS Young Rembrants 27.75 14 20-3-20-6-13 YNG REMBRANDTS SUM CP Young Rembrants Summer Camp 42.55 15 20-3-20-6-22 GYM KATS Gym Kats 54.00 16 20-3-20-6-24 KALIEDOSCOPE-MISC CLASSES Kaleidescope - Misc. Classes 192.50 17 20-3-20-4-31 SUPER SITTERS Super Sitters 42.50 18 20-3-20-5-00 CAMP U-NAMIE Camp U-Naumie 375.00 19 20-3-20-6-26 KALEIDOSCOPE COMP & SCI Kaleidoscope Computers & Scien 17.25 20 20-3-20-5-03 CAMP ADVENTURE SEEKERS Camp Adventure Seekers 300.00 21 20-3-20-5-07 AQUATICS CAMP Aquatics Camp 370.00 22 40-3-20-7-00 SWIM LESSONS Swim Lessons 346.00 23 40-3-20-7-03 SWIM TEAM Swim Team 730.00 24 40-3-20-7-07 MASTERS SWIM Master Swim 130.00 25 20-3-20-2-28 ** DO NOT USE ** Exercise With Options 12.00 26 40-3-45-0-00 SEASON PASSES Pool Passes 1,706.00 27 20-1-20-0-00 ACCOUNTS RECEIVABLE Accounts Receivable Account 4.00 ----------------- TOTAL RECEIPTS: 5,847.55 CONTROL TOTAL: 5,847.55


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DATE: 12/05/00 Municipal Software, Inc. PAGE: 1 TIME: 12:59:44 CASH RECEIPTS UPLOAD DISTRIBUTION CASH RECEIPTS BATCH # R120500 RECEIPT TYPE TRANSACTION DESCRIPTION ENTRY # GL ACCOUNT # RECEIPT AMT ----------------------------------------------------------------------------------------------------------------------------------- GL GENERAL LEDGER Soccer Camp 1 20-3-20-2-01 460.00 Sports Camp 2 20-3-20-5-08 1,397.00 Lit'l Kickers 3 20-3-20-2-04 -32.00 Lit'l Swingers 4 20-3-20-2-05 32.00 Tumbling 5 20-3-20-2-08 99.00 Gymnastics 6 20-3-20-2-09 31.00 Karate 7 20-3-20-2-11 32.00 Ballet Youth 8 20-3-20-3-19 29.00 Adult Dance 9 20-3-20-3-21 -24.00 Yoga 10 20-3-20-2-27 25.00 Tae Kwon Do 11 20-3-20-2-36 174.00 Explorers 2000 12 20-3-20-6-00 .00 Adult Craft 13 20-3-20-4-23 -32.00 Young Rembrants Summer Camp 14 20-3-20-6-13 42.55 Safety Town 15 20-3-20-6-19 -1.00 Gym Kats 16 20-3-20-6-22 54.00 Bearfoot Gym 17 20-3-20-6-23 25.00 Kaleidescope - Misc. Classes 18 20-3-20-6-24 -34.50 Camp U-Naumie 19 20-3-20-5-00 391.50 Arts Camp 20 20-3-20-5-01 180.00 Camp Adventure Seekers 21 20-3-20-5-03 1,632.50 Swim Lessons 22 40-3-20-7-00 202.00 WSI 23 40-3-20-7-12 25.00 Morning Lap Swim 24 40-3-20-7-10 77.50 Pool Passes 25 [UNDEFINED] 1,133.00 Extra Fee Revenue 26 [UNDEFINED] 5.00 Accounts Receivable Account 27 20-1-20-0-00 16.75 TOTALS: 4,802.30 * ITEMS MARKED AS [UNDEFINED] BEFORE THE RECEIPT AMOUNT COULD NOT BE TRANSFERRED TO ITS SUB SYSTEM. THESE ITEMS MUST BE MANUALLY ENTERED IN THE SUB SYSTEM'S BATCH. THE BATCH TOTALS DO NOT INCLUDE THESE ITEMS. CR JOURNAL(S) CREATED: R960521 # ITEMS: 25 BATCH TOTAL: 4,802.30


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DATE: 12/05/00 Municipal Software, Inc. PAGE: 1 TIME: 13:28:05 CASH RECEIPTS JOURNAL LISTING F-YR:01 ENTRY DATE: 12/05/00 JOURNAL #: CR-R120500 ACCOUNTING PERIOD: 02 ITEM # ACCOUNT # ACCOUNT DESCRIPTION TRANSACTION DESCRIPTION RECEIPT AMT -------------------------------------------------------------------------------------------------------------------------------- 01 20-3-20-2-01 SOCCER CAMP Soccer Camp 460.00 02 20-3-20-5-08 SPORTS CAMPS REVENUES Sports Camp 1,397.00 03 20-3-20-2-04 LIT'L KICKERS Lit'l Kickers -32.00 04 20-3-20-2-05 LIT'L SWINGERS Lit'l Swingers 32.00 05 20-3-20-2-08 TUMBLING Tumbling 99.00 06 20-3-20-2-09 GYMNASTICS Gymnastics 31.00 07 20-3-20-2-11 KARATE Karate 32.00 08 20-3-20-3-19 BALLET YOUTH Ballet Youth 29.00 09 20-3-20-3-21 BALLROOM DANCING Adult Dance -24.00 10 20-3-20-2-27 YOGA Yoga 25.00 11 20-3-20-2-36 TAE KWON DO Tae Kwon Do 174.00 12 20-3-20-6-00 EXPLORERS 2000 Explorers 2000 13 20-3-20-4-23 ADULT CRAFT Adult Craft -32.00 14 20-3-20-6-13 YNG REMBRANDTS SUM CP Young Rembrants Summer Camp 42.55 15 20-3-20-6-19 SAFETY TOWN Safety Town -1.00 16 20-3-20-6-22 GYM KATS Gym Kats 54.00 17 20-3-20-6-23 BEARFOOT GYM Bearfoot Gym 25.00 18 20-3-20-6-24 KALIEDOSCOPE-MISC CLASSES Kaleidescope - Misc. Classes -34.50 19 20-3-20-5-00 CAMP U-NAMIE Camp U-Naumie 391.50 20 20-3-20-5-01 ARTS CAMP Arts Camp 180.00 21 20-3-20-5-03 CAMP ADVENTURE SEEKERS Camp Adventure Seekers 1,632.50 22 40-3-20-7-00 SWIM LESSONS Swim Lessons 202.00 23 40-3-20-7-12 WSI WSI 25.00 24 40-3-20-7-10 MORNING LAP SWIM Morning Lap Swim 77.50 25 20-1-20-0-00 ACCOUNTS RECEIVABLE Accounts Receivable Account 16.75 ----------------- TOTAL RECEIPTS: 4,802.30 CONTROL TOTAL: 4,802.30


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APPENDIX B – Sample Reports

CURRENT JOURNAL LISTING – Journal entry


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POST A CURRENT JOURNAL – Journal Entry


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CASH RECEIPTS JOURNAL ENTRY – Cash Receipts Entry


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POSTED CASH RECEIPTS JOURNAL – Cash Receipt Entry


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CHART OF ACCOUNT – Reports menu


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PRINT A POSTED JOURNAL – Reports Menu


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ACCOUNT ACTIVITY REPORT – Reports Menu


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GENERAL LEDGER ACTIVITY REPORT – Reports Menu


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DETAILED BALANCE SHEET –Reports Menu


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SUMMARIZED REVENUE AND EXPENSE REPORT – Reports Menu


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TRIAL BALANCE REPORT – Reports Menu

Municipal Software, Inc. MSI – General Ledger User’s Guide

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APPENDIX C – Interfund Help Text MSI-Accounts Payable (with Accrual Based Accounting) Accrual Distribution Journal The Accrual Distribution Journal (see Figure 0) will sort the invoices by their GL Account #. Positive amounts on an invoice will be debited while any negative amounts will be credited. When a fund break occurs, the system will generate offsetting entries (Items 5, 11, and 14) to keep the funds in balance. The offsetting account number is taken from the AP System Defaults (Accounts Payable System Main Menu > Support > System Defaults) “AP Liability Account” number. Notice that the Fund portion of the account number is wildcards (pluses):


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(Figure 0)


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Pre-Check Run Edit The Pre-Check Run Edit (see Figure 1) will select all invoices due on or before the user specified due date, with an invoice status of “AP”, and place them in a check run work file. These invoices will be sorted by vendor, assigned check numbers, and consolidate all invoices for a vendor on a single check. (Figure 1)


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Distribution Journal The Distribution Journal (see Figure 2) will debit the “AP Liability Account”, that was previously credited when the invoices were accrued to the General ledger and when a fund break occurs, the system will generate offsetting entries (Items 2, 4, and 6) to keep the funds in balance. ITEM 2 - The system will go to Figure 6 and look at Item B, General Fund Disbursement Account #. Since this account is located in Fund 01, the system

generates a credit Accounts Payable Offset entry to this account. ITEM 4 - The system will go to Figure 7 and look at Item G, Water and Sewer Fund Disbursement Account #. Since this account IS NOT located in Fund 02,

the system drops down to ITEM H, Due To/From Summary Account # and posts an Accounts Payable Offset credit entry to this account. ITEM 6 - The system will go to Figure 8 and look at Item L, MFT Fund Disbursement Account #. Since this account IS NOT located in Fund 03, the system

drops down to ITEM M, Due To/From Summary Account # and posts an Accounts Payable Offset credit entry to this account. (Figure 2)

At this point all funds are currently in balance. However, the system recognizes that the total amount of credits to cash accounts, do not equal the total dollar amount of checks listed on the Pre-Check Run Edit. The system now reconciles this as offsets to the Due To entries in ITEMs 7 and 8. The following system generated entries are made to balance the transactions: ITEM 7 - The system goes to Figure 7 and looks at Item I, Due To/From Detail Acct# and debits Accounts Payable Interfund Offset entry to this account. ITEM 8 - The system goes to Figure 8 and looks at Item N, Due To/From Detail Acct# and debits Accounts Payable Interfund Offset entry to this account. ITEM 9 - The system goes to Figure 6 and looks at Item B, Disbursement Account # and credits Accounts Payable Interfund Offset entry to this account.


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MSI-Accounts Payable (Cash Based Accounting) Pre-Check Run Edit The Pre-Check Run Edit (see Figure 1) will select all invoices due on or before the user specified due date, with an invoice status of “AP”, and place them in a check run work file. These invoices will be sorted by vendor, assigned check numbers, and consolidate all invoices for a vendor on a single check. Distribution Journal The Distribution Journal (see Figure 2a) will sort the invoices listed in the Pre-check Run Edit (see Figure 1) by their GL Account #. Positive amounts on an invoice will be debited while any negative amounts will be credited. When a fund break occurs, the system will generate offsetting entries (Items 5, 11, and 14) to keep the funds in balance. The entries are listed as follows in Figure 2: ITEM 5 - The system will go to Figure 6 and look at Item B, General Fund Disbursement Account #. Since this account is located in Fund 01, the system

generates a credit Accounts Payable Offset entry to this account. ITEM 11 - The system will go to Figure 7 and look at Item G, Water and Sewer Fund Disbursement Account #. Since this account IS NOT located in Fund 02,

the system drops down to ITEM H, Due To/From Summary Account # and posts an Accounts Payable Offset credit entry to this account. ITEM 14 - The system will go to Figure 8 and look at Item L, MFT Fund Disbursement Account #. Since this account IS NOT located in Fund 03, the system

drops down to ITEM M, Due To/From Summary Account # and posts an Accounts Payable Offset credit entry to this account. At this point all funds are currently in balance. However, the system recognizes that the total amount of credits to cash accounts, do not equal the total dollar amount of checks listed on the Pre-Check Run Edit. The system now reconciles this as offsets to the Due To entries in ITEMs 15 and 16. The following system generated entries are made to balance the transactions: ITEM 15 - The system goes to Figure 7 and looks at Item I, Due To/From Detail Acct# and debits Accounts Payable Interfund Offset entry to this account. ITEM 16 - The system goes to Figure 8 and looks at Item N, Due To/From Detail Acct# and debits Accounts Payable Interfund Offset entry to this account. ITEM 17 - The system goes to Figure 6 and looks at Item B, Disbursement Account # and credits Accounts Payable Interfund Offset entry to this account.


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(Figure 2a)


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MSI-Payroll Deductions Register The Deductions Register (see Figure 3) will print all employees who have been included in the current check run work file, sorted by department, with department and grand totals. Detailed hours records will be summarized into GROSS PAY and detailed deductions will print, along net pay. (Figure 3)


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Distribution Journal The Distribution Journal (see Figure 4) will sort the pay and deduction records Deductions Register (see Figure 3) by their GL Account #. When a fund break occurs, the system will generate offsetting entries (Items 10, 12, and 16) to keep the funds in balance. The entries are listed as follows in Figure 4: ITEM 10 - The system will go to Figure 9 and look at Item P, General Ledger Cash Disbursement Account. Since this account is blank, the system will go to Figure 6 and look at Item B, General Fund Disbursement Account #. Since this account is located in Fund 01, the system generates a credit Payroll Offset entry to this account. ITEM 12 - The system will go to Figure 9 and look at Item P, General Ledger Cash Disbursement Account. Since this account is blank, the system will go to Figure 7 and look at Item G, Water and Sewer Fund Disbursement Account #. Since this account IS NOT located in Fund 02, the system drops down to ITEM H, Due To/From Summary Account # and posts a Payroll Offset credit entry to this account. ITEM 16 - The system will go to Figure 9 and look at Item P, General Ledger Cash Disbursement Account. Since this account is blank, the system will go to Figure 8 and look at Item L, MFT Fund Disbursement Account #. Since this account IS NOT located in Fund 03, the system drops down to ITEM M, Due To/From Summary Account # and posts a Payroll Offset credit entry to this account. At this point all funds are currently in balance. However, the system recognizes that the total amount of credits to cash accounts, do not equal the total dollar amount of checks listed on the Deductions Register. The system now reconciles this as offsets to the Due To entries in ITEMs 12 and 16. The following system generated entries are made to balance the transactions: ITEM 17 - The system goes to Figure 7 and looks at Item I, Due To/From Detail Acct.# and debits Payroll Interfund Offset entry to this account. ITEM 18 - The system goes to Figure 8 and looks at Item N, Due To/From Detail Acct.# and debits Payroll Interfund Offset entry to this account. ITEM 19 - The system goes to Figure 6 and looks at Item B, Disbursement Account # and credits Payroll Interfund Offset entry to this account. (Figure 4)


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MSI-General Ledger Fund Code Maintenance

During the posting from the MSI modules to the General Ledger, various off-set account numbers are required to balance the journal entries. The distribution journals have been programmed to locate these account numbers in the Fund Code Maintenance file. This saves the operator from having to key these in by hand for each journal processed. The Account # listed in the Fund Code Maintenance are used as follows: Depository Account # - This is used during the MSI-GL Cash Receipts Distribution Journal processing Disbursement Account # - This is used during the MSI-AP Manual and Standard Check Processing Distribution Journals and MSI-PR Distribution Journals Due To/From Summary Acct # - This is used during the MSI-GL Cash Receipts Distribution Journal processing, MSI-AP Manual and Standard Check Processing Distribution Journals and MSI-PR Distribution Journals Due To/From Detail Acct # - This is used during the MSI-GL Cash Receipts Distribution Journal processing, MSI-AP Manual and Standard Check Processing Distribution Journals and MSI-PR Distribution Journals Fund Balance Account # - This is used during the MSI-GL Close Chart of Accounts Processing


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(Figure 6)

A

B

C

D

E


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(Figure 7)

F

G

H

I

J


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(Figure 8)

K

L

M

N

O


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MSI-Payroll General Payroll Information

(Figure 9)

P Q


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APPENDIX D – GASB 34

1.00 CHART OF ACCOUNTS MAINTENANCE FOR GASB 34 WHAT IS A CHART OF ACCOUNTS? The chart of accounts consists of all account numbers used in an accounting system. The Chart of Accounts Maintenance program is used to maintain the account numbers that are used in the MSI-General Ledger. The account numbers can be designated as revenue, expense, asset, liability, or capital accounts.

1.10 CHART OF ACCOUNTS ENTRY – GASB 34 REQUIREMENTS HOW DO I ENTER ACCOUNTS TO INCLUDE GASB 34 REQUIREMENTS? From your MSI- General Ledger toolbar menu, click “Maintenance”. Select “Chart of Accounts” from the pull down menu. The following fields are now available:


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Account Number This is where the number that represents the account is entered. The number must be in the same format as defined in your Chart of Accounts determined during implementation. Description This field is used to give a brief description of the account being entered. Debit/Credit Balance This field indicates what the normal balance of the account number is. Check (D) for Debit or (C) for Credit. The normal balance for the type of account will automatically be displayed but can be changed for special circumstances. (See table below for example.) Type This field defines the account type. Valid type codes are: (A) for Asset, (L) for Liability, (C) for Capital, (R) for Revenue, (E) for Expense, and (I) for Interfund.

ACCOUNT ACCOUNT TYPE DEFAULT DR/CR BALANCE A ASSET DEBIT L LIABILITY CREDIT C CAPITAL CREDIT R REVENUE CREDIT


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400’s = Revenue 500’s = Expenses

E EXPENSE DEBIT Beginning Balance Enter the beginning balance of the account. This field should normally be used only once, when the account is first entered in the application. Normally it is used only for balance sheet data. If prior period transactions are to be entered, use the General Journals entry option. Always run a trial balance to review data entered. GASB Function/Activity Determines what kind of function/activity the account number represents as follows: 100’s = Assets 200’s = Liabilities 300’s = Capital GASB Revenue Column 1 = Charges for Service 2 = Operating Grants and Contributions 3 = Capital Grants and Contributions These descriptors are fixed on the Statement of Activities and cannot be changed by the user.

1.20 FUND CODES MAINTENANCE – GASB 34 REQUIREMENTS WHAT IS A FUND CODE? In governmental accounting, individual resources are allocated to and accounted for in separate accounting entities known as funds. Each fund is a separate fiscal and accounting entity reporting its own revenues, expenses, assets, liabilities, and fund equity. The accounting equation (assets = liabilities + equity) must remain in balance within each fund. A fund code is assigned to each account number defined in the chart of accounts. The length of this fund code is determined during installation. Each code entered must be the same length as that defined for your system. HOW DO I ENTER A FUND CODE TO INCLUDE GASB 34 REQUIREMENTS? From your MSI- General Ledger toolbar menu, click “Maintenance”. Click on “Fund Codes”; the following fields are required:

4 = General Revenues 5 = Expenses


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Fund Code The code that represents the fund is entered in this field. Description A description for the fund is entered here. GASB Fund Type Identifies which category the fund is in. It is an application defined code to summarize specific revenue and expense account transaction summaries for individual rows (on the “statement of activities”) or columns (on the “statement of net assets”) on the GASB 34 reports. G GOVERNMENTAL ACTIVITIES B BUSINESS TYPE ACTIVITIES C COMPONENT UNITS Treasurer’s Fund Type Identifies the fund type for the Treasurer’s Report. It is not required for GASB 34 reporting.

A AGENCY


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C CAPITAL PROJECT D DEBT SERVICE E ENTERPRISE F FIDUCIARY G GENERAL S SPECIAL REVENUE TE EXPENDABLE TRUST TI INVESTMENT TRUST TP PENSION TRUST TPP PRIVATE PURPOSE TRUST Depository Account Number This field is used to define the depository account number for the fund. The number is normally an asset account such as Cash or Checking. Disbursement Account Number This field is used to define the disbursement account number for a fund. The number is normally an asset account such as Cash or Checking. Due To/From Summary Account Number This field is used to define the summary account number in which interfund transactions are recorded for the fund. This number is an asset or interfund type account, and is the same fund as you are entering. Due To/From Detail Acct. Number This field is used to define the detail account number in which inter-fund transactions are recorded. This number is a liability or interfund type account number. Fund Balance Account Number This field is used to define the fund balance account number. This number is normally a capital account in the corporate or general fund, which is acting as the “Bank or Treasury Fund” for the entity.


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1.30 FUNCTION/ACTIVITY CODE WHAT IS A FUNCTION/ACTIVITY CODE? Determines what kind of function/activity the account number represents. HOW DO I SET UP A FUNCTION/ACTIVITY CODE? From your MSI- General Ledger menu, click “Maintenance”. Select “Function/Activity”; the following fields are required:

Function Code This is a unique, two or three character identifier for the Function/Activity code that is created by the user. Description Enter the description of the Function/Activity. When this code is applied to a specific account number(s), the transaction totals for the account(s) in question will be summarized. This descriptor will become the row descriptor on the “statement of activities”, and the column descriptor on the “statement of net assets” in the GASB 34 reports.


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2.00 GASB 34 REPORTING The MSI- General Ledger reports menu contains the options that print required GASB 34 reports.


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2.10 STATEMENT OF ACTIVITIES How Do I print a Statement of Activities? From your MSI- General Ledger toolbar menu, click “Reports”. Click on “GASB 34 Reports Menu” and then “Statement of Activities Report” – click “OK” and your report will be generated based on the codes entered under maintenance.


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2.20 STATEMENT OF NET ASSETS How do I print a Statement of Net Assets? From your MSI- General Ledger toolbar menu, click “Reports”. Click on “GASB 34 Reports Menu” and then “Statement of Net Assets Report” – click “OK” and your report will be generated based on the codes entered under maintenance.


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FAQ – GASB34 FREQUENTLY ASKED QUESTIONS Statement of Activities Report 1. Q – Under the area entitled “Net Assets – Beginning”, what account types are listed here? A – Only (C)apital accounts that have been codified with Function/Activity Codes. 2. Q – Under the area entitled “Net Assets – Beginning”, are the dollar amounts listed

actually from period 1 – 12 or beginning balance amounts? A – The amounts listed in this area are beginning balance amounts. All revenue and

expense account areas, however, list actual activity from period 1 – 13. 3. Q – The Statement of Activities Report was run in accounting period 5, but shows entries

made throughout the entire year. Why? A – Regardless of when the report is run, it will show activity through accounting

period13, less system generated closing entries. 4. Q – What general ledger account types are included on this report? A – (R)evenues, (E)xpenses, and (C)apital Statement of Net Assets Report 1. Q – Do the dollar amounts listed show activity from period 1 – 12 or beginning balance

amounts? A – The amounts listed in this report are the Period 12 balances for the fiscal year. 2. Q – What general ledger account types are included on this report? A – (A)ssets, (L)iabilities, (C)apital and (I)nterfund 3. Q – How are the Function Activity descriptions ordered? A – By alphabetic order

SAMPLE GASB34 REPORTS


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MSI – General Ledger · Municipal Software, Inc. MSI-General Ledger User’s Guide 6 0.00 GENERAL...

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Transcript of MSI – General Ledger · Municipal Software, Inc. MSI-General Ledger User’s Guide 6 0.00 GENERAL...