Transcription of Uniform School Accounting System - Ohio Auditor
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Uniform School Accounting System - Ohio Auditor
Uniform School Accounting System User Manual Spring 2013 Note Appendix B has been added at the end of this USAS Manual to summarize changes made subsequent to the issuance date of this manual Local Government Services Section Uniform School Accounting System 1 Table of Contents Page Introduction .. 3 Dimensions - General .. 5 Account Number Structures .. 7 Accounting Dimension Listings Transaction Indicators .. 13 Funds .. 15 Fund Classification and Fund Type Definitions .. 19 Functions .. 23 Objects.. 35 Special Cost Centers .. 43 Subject Areas Code Definitions .. 45 Operational Units.
Uniform School Accounting System 7 Account Number Structure Expenditures Expenditure accounting and reporting is based on a multi-dimensional system. A transaction requires the use of several dimensions, each of which has a separate meaning. No single dimension would provide enough information for accountability and responsive management.
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