UFARS Report - View Fund Accounting Data

Fiscal Year

The fiscal year for the loaded UFARS data record.

Populated during the data load process.

The field value is retrieved from the Fiscal Year field on the MN UFARS Report - Load page.

Account ID

A system-assigned identifier indicating the source of the record.

Populated during the data load process based on the ledger type being processed.

Valid values:

• General Ledger

• Revenue Ledger

• Expenditure Ledger

Full Account Number

The consolidated account identifier combining the BUDGET CODE and Account field values into a single formatted string.

This field is displayed when Full Account Structure (FAS) is enabled.

Dynamically constructed by combining data from multiple database tables.

BUDGET CODE

The district's organization/budget code from the Fund Accounting system. This is the full organization key that identifies the cost center or department associated with the financial transaction.

This field is hidden when Full Account Structure (FAS) is enabled.

Populated during the data load process.

The field value is retrieved from the Key Organization field on the Organization Chart page.

Account

The district's account code from the Fund Accounting system. This represents the specific revenue, expenditure, or balance sheet account number before UFARS translation.

This field is hidden when Full Account Structure (FAS) is enabled.

Populated during the data load process.

The field value is retrieved from the ledger account fields (Account, Acct).

UFARS Fund

The translated UFARS Fund code after applying crosswalk mappings. This is the state-standardized fund classification that will be reported to the Minnesota Department of Education.

Populated by looking up district values in the Fund crosswalk table and translating them to UFARS codes.

UFARS Org

The translated UFARS Organization code after applying crosswalk mappings. This represents the state-standardized classification of organizational units for MDE reporting.

Populated by looking up district values in the Org crosswalk table and translating them to UFARS codes.

UFARS Program

The translated UFARS Program code after applying crosswalk mappings. This identifies the educational program or activity (e.g., Regular Instruction, Special Education, Vocational) for state reporting.

Populated by looking up district values in the Program crosswalk table and translating them to UFARS codes.

UFARS Finance

The translated UFARS Finance code after applying crosswalk mappings. This dimension typically represents the funding source or fiscal classification for the transaction.

Populated by looking up district values in the Finance crosswalk table and translating them to UFARS codes.

UFARS Course

The translated UFARS Course code after applying crosswalk mappings. This dimension identifies the instructional or curricular classification for the financial activity.

Populated by looking up district values in the Course crosswalk table and translating them to UFARS codes.

UFARS Object/Source

The translated UFARS Object code (for expenditures) or Source code (for revenues) after applying crosswalk mappings. Object codes classify expenditures by type (salaries, benefits, supplies); Source codes identify the origin of revenues.

Populated by looking up district values in the Object or Source crosswalk tables and translating them to UFARS codes.

Summary Account

The summary account code used for consolidating revenues and expenditures during the year-end closing process. This is derived from the Closing/Summary Accounts setup and is used in closing-entry calculations.

Looked up from the UFACloseAccount table based on Fund and Finance values.

Closing Account

The closing account code assigned for year-end closing entries. This identifies where revenue and expenditure balances are transferred during the fiscal year-end close process.

Looked up from the UFACloseAccount table based on Fund and Finance values.

Ending Balance

The ending balance amount for the balance sheet (General Ledger) accounts. This represents the account balance as of the end of the fiscal year for assets, liabilities, and fund balance accounts.

Calculated during the data load process.

• For General Ledger (Balance Sheet) Accounts, the Ending Balance is calculated by summing all period balances from the General Ledger record:
  Ending Balance = GlBal1 + GlBal2 + GlBal3 + GlBal4 + GlBal5 + GlBal6 + GlBal7 + GlBal8 + GlBal9 + GlBal10 + GlBal11 + GlBal12 + GlBal13
  Where GlBal1 through GlBal13 represent the monthly/period balances stored in the General Ledger table.

• For Revenue Ledger Accounts, the Ending Balance is calculated by summing all period amounts from the Revenue Ledger, minus any UFARS reclassification journal entry amounts.
  Ending Balance = (Exp1 + Exp2 + ... + Exp13) - UFARS Reclass Journal Entry Amount

• For Expenditure Ledger Accounts, the Ending Balance is calculated by summing all period amounts from the Expenditure Ledger, minus any UFARS reclassification journal entry amounts.
  Ending Balance = (Exp1 + Exp2 + ... + Exp13) - UFARS Reclass Journal Entry Amount

Budget Adopted

The original adopted budget amount for the account. This is the budget figure approved at the beginning of the fiscal year before any amendments or revisions.

Populated during the data load process.

Calculated from transaction records with specific transaction codes:

• For Expenditure Accounts:
  Budget Adopted = Sum of Transaction Amounts where Transaction Code = 11

• For Revenue Accounts:
  Budget Adopted = Sum of Transaction Amounts where Transaction Code = 12

These transaction codes represent the original budget adoption entries in the Fund Accounting system.

Budget Revised

The revised or amended budget amount for the account. This reflects the current budget after all approved budget amendments and transfers have been applied.

Populated during the data load process.

Calculated from transaction records with multiple transaction codes representing budget amendments:

• For Expenditure Accounts:
  Budget Revised = Sum of Transaction Amounts where Transaction Code IN (11, 13, 25)

  • TC 11 = Original Budget

  • TC 13 = Budget Amendments

  • TC 25 = Budget Transfers

• For Revenue Accounts:
  Budget Revised = Sum of Transaction Amounts where Transaction Code IN (12, 14, 26)

  • TC 12 = Original Budget

  • TC 14 = Budget Amendments

  • TC 26 = Budget Transfers

Budget Next Year

The projected or proposed budget amount for the next fiscal year. This field contains budget planning figures for future year reporting, if available.

Directly extracted from the ledger record's next year budget field:

Budget Next Year = Year2 field from Expenditure Ledger or Revenue Ledger

This field contains the projected or proposed budget amount for the following fiscal year as stored in the ledger tables.

Beginning Balance

The beginning balance amount for the account at the start of the fiscal year. For balance sheet accounts, this represents the opening balance carried forward from the prior year.

Calculated during the data load process.

Calculated from transactions that represent the opening balance for the fiscal year:

• Identification Criteria:
  The system looks for transactions with TC 19 (Transaction Code 19) where the description matches one of these patterns:

  • BEGIN...BALA (e.g., "BEGINNING BALANCE")

  • START...BAL (e.g., "START BAL")

  • Or journal entries with JE_NUMBER = 'CLOSE YR'

• Calculation:
  Beginning Balance = Sum of Transaction Amounts matching the above criteria (excluding any descriptions on the Descriptions to Exclude page).

YTD Debit

The year-to-date total debit amount for the account. This accumulates all debit transactions posted to the account during the fiscal year.

Calculated during the data load process.

For Expenditure Closing Accounts:

YTD Debit = Sum of TC 19, 20, 21, 22, 23 transactions - (Sum of negative TC 24 transactions) - (Sum of positive TC 24 transactions)

Excludes transactions with descriptions:

• "EXP Closing Account Entry"

• "REV Closing Account Entry"

YTD Credit

The year-to-date total credit amount for the account. This accumulates all credit transactions posted to the account during the fiscal year.

Calculated during the data load process.

For Revenue Closing Accounts:

YTD Credit = Sum of TC 19, 22, 23, 24 transactions - (Sum of negative TC 20, 21 transactions) - (Sum of positive TC 20, 21 transactions)

Excludes transactions with descriptions:

• "EXP Closing Account Entry"

• "REV Closing Account Entry"

11

Expenditure Budget - Original

12

Revenue Budget - Original

13

Expenditure Budget - Amendment

14

Revenue Budget - Amendment

19

General Ledger / Beginning Balance

20

Cash Receipts / Revenue

21

Cash Disbursements

22

Journal Entry - Debit

23

Journal Entry - Credit

24

Encumbrances / Adjustments

25

Expenditure Budget Transfer

26

Revenue Budget Transfer