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Expenditure Table

Use the EMIS Expenditure Table page to add, update, delete, search, and print expenditure records for Ohio EMIS state reporting. This page allows users to manage EXP (Expenditure) schedule records that track detailed expenditure data organized by fund, special cost center, function, object, subject, operational unit, instructional level, and job code. The data is used to generate the EMIS Expenditure Table Report (QC record type with schedule number EXP) for submission to the Ohio Department of Education.

EMIS expenditure records include all the information required by EMIS. The EMIS Financial Load process populates this table. Expenditure records must be provided for each account number.

Maintain data

  1. On the start page, select EMIS.

  2. From the EMIS Financial Tables menu, select Expenditure Table.

  3. Filter records using the filter criteria. To enter filter criteria:

    1. Select an option in the first field.

    2. Select or enter a value.

    3. Select Add if the button is enabled.
      Refer to Search for Records for more information.

      • To add a record, select Add Record. Refer to the Field descriptions and enter valid information in the required fields. Select Save, then Yes.

      • To edit a record, select the ellipsis in the Actions column and then select Edit. Update the information and select Save.

      • To delete a record, select the ellipsis in the Actions column, select Delete, and then select Yes.

Field descriptions

The following table describes the fields on the EMIS Expenditure Table form of the EMIS Expenditure Table page.

Field

Description

Load Logic - Data source and Valid values

Record Number

The system-generated record number unique for the financial record type, reporting period, and fiscal year.

This field is view-only.

Calculated during the data load process.

The calculated value is a sequential record counter automatically assigned to each expenditure record as it is processed. The counter starts at 1 and increments by 1 for each unique expenditure record created.

Function

The four-digit EMIS Function code that identifies the purpose or activity for which the expenditure is made.

The number of digits following the function code indicates the degree of specificity needed when reporting expenditures. A number less than four indicates that the record can be rolled up to a higher level.

For more information, refer to the latest version of the Uniform School Accounting System (USAS) manual.

Populated during the data load process.

The field value is retrieved from the Level 1 field on the Organization Record page.

This corresponds to the EMIS Function code.

Record Status

Indicates the status of the record.

This field is view-only.

The valid value is A - Add.

Calculated during the data load process.

The calculated value represents the record status, which is automatically set to A - Add for all expenditure records created during the data load.

Object

The three-digit EMIS Object code that identifies the type of expenditure.

For more information, refer to the latest version of the Uniform School Accounting System (USAS) manual.

A minimum of two significant digits is required for all object codes except those listed below. Three significant digits are required for the following:

  • 111, 113 – Salaries, certificated/licensed – regular & supplemental

  • 112, 114 – Substitutes and Overtime – certificated/licensed

  • 141, 143 – Salaries, non-certificated/licensed – regular & supplemental

  • 142, 144 – Substitutes and Overtime – non-certificated/licensed

  • 45X – Utilities

  • 47X – Tuition

  • 81X – Redemption

  • 82X – Interest

  • 83X – Other Debt Service Payments

  • 94X – Grant payments to other districts/organizations/Individuals

  • 96X – Discount on Debt

Populated during the data load process.

The field value is retrieved from the Account field on the Expenditure Budgets page.

Sort Type

The EMIS record type identifier.

This field is view-only.

The valid value is QC.

Calculated during the data load process.

The calculated value represents the EMIS record type, which is automatically set to QC for all expenditure records.

Subject

The six-digit EMIS Subject Area code that identifies the subject matter associated with the expenditure.

The major subject areas will be used for grades 9-12.

Two digits are required for all major subject areas (math, science) and elementary physical education, art, and music.

Populated during the data load process.

The field value is retrieved from the Level 2 field on the Organization Record page.

This corresponds to the EMIS Subject Area code.

Fiscal Year

The four-digit fiscal year for which the expenditure data is reported.

This field is view-only.

Populated during the data load process.

The field value is retrieved from the Financial Fiscal Year field on the EMIS Profile page.

Operational Unit

The three-digit EMIS Operational Unit code that identifies the specific operational unit or building associated with the expenditure.

If expenditures are not limited to a specific number of buildings, then no OPU is required, and the district-wide or undistributed OPU will be used.

Populated during the data load process.

The field value is retrieved from the Level 3 field on the Organization Record page.

This corresponds to the EMIS Operational Unit code.

Reporting Period

The EMIS reporting period for which the data is submitted.

This field is view-only.

Valid values:

  • N - Beginning of Year

  • L - End of Year

  • P - December 31

  • H - July 30

  • K - October 15

Populated during the data load process.

The value is retrieved from the Financial Reporting Period field on the EMIS Profile page.

Instructional Level

The two-digit EMIS Instructional Level code that identifies the grade level or instructional level associated with the expenditure.

For more information, refer to the latest version of the Uniform School Accounting System (USAS) manual.

Populated during the data load process.

The field value is retrieved from the Level 4 field on the Organization Record page.

This corresponds to the EMIS Instructional Level code.

District IRN

The six-digit state-assigned Information Retrieval Number (IRN) that uniquely identifies the school district submitting the EMIS data.

This field is view-only.

Populated during the data load process.

The value is retrieved from the District IRN field on the EMIS Profile page.

Job

The three-digit EMIS Job Classification code that identifies the job classification associated with the expenditure.

For more information about required line numbers, refer to Section 6.3 of the EMIS manual.

Populated during the data load process.

The field value is retrieved from the Level 5 field on the Organization Record page.

This corresponds to the EMIS Job Classification code.

Schedule Sequence

The EMIS schedule sequence code that identifies the order of schedules within the financial report.

This field is view-only.

The valid value is AAL.

Calculated during the data load process.

The calculated value represents the EMIS schedule sequence, which is automatically set to AAL for all expenditure records.

Prior Fiscal Year Encumbered

The total dollar amount of encumbrances carried forward from the prior fiscal year for this expenditure account.

It is also known as the Previous Year Carry-Over Appropriation.

Calculated during the data load process.

The calculated value represents the total encumbrances carried forward from the prior fiscal year. The system calculates this by summing all transaction amounts from the Transaction table (transact) where the transaction code equals 17 (ENCUMB CARRIED FORWARD) for the matching organization key and account.

Schedule Frequency

The EMIS schedule frequency code that indicates how often the schedule is submitted.

This field is view-only.

The valid value is 001.

Calculated during the data load process.

The calculated value represents the EMIS schedule frequency, which is automatically set to 001 for all expenditure records.

Fiscal Year Total Appropriate

The total dollar amount of appropriations (budgeted amounts) for the current fiscal year for this expenditure account.

Calculated during the data load process.

The calculated value represents the total appropriations for the fiscal year. The system calculates this by summing all monthly budget fields (bud1 through bud13) from the Expenditure Ledger (expledgr) table for each account.

Line Number

The line number within the EMIS schedule.

After saving the record, you cannot update this field.

The valid value is 1.

Calculated during the data load process.

The calculated value represents the line number in the schedule and is automatically set to 1 for all expenditure records.

Fiscal Year Actual Expenditure

The total dollar amount of actual expenditures incurred during the current fiscal year for this expenditure account.

Calculated during the data load process.

The calculated value represents the total actual expenditures for the fiscal year. The system calculates this by summing all monthly expenditure fields (exp1 through exp13) from the Expenditure Ledger (expledgr) table for each account.

Schedule Number

The EMIS schedule identifier.

This field is view-only.

The valid value is EXP.

Calculated during the data load process.

The calculated value represents the EMIS schedule number, which is automatically set to EXP (Expenditure) for all expenditure records.

Current Encumbered

The total dollar amount of current encumbrances (outstanding purchase orders and contracts) for this expenditure account.

Calculated during the data load process.

The calculated value represents the current encumbered amount. The system calculates this by summing all monthly encumbrance fields (enc1 through enc12) plus the payroll encumbrance (pay_encum) from the Expenditure Ledger (expledgr) table for each account.

Enc13 is excluded from this calculation.

Fund

The three-digit EMIS Fund code that identifies the fund from which the expenditure is made.

If the value is 002, the General Fund Debt-Bond Retirement option must be selected.

Calculated during the data load process.

The field value is retrieved from the first three characters of the Fund field on the Organization Record page.

This corresponds to the EMIS Fund code.

Special Cost Center

The four-digit EMIS Special Cost Center code that provides additional classification for expenditures within a fund. Used for grant tracking and special program identification.

Calculated during the data load process.

The field value is retrieved from characters 4-10 of the Fund field on the Organization Record page.

This corresponds to the EMIS Special Cost Center code.

General Fund Debt-Bond Retirement

Indicates whether the expenditure is related to General Fund Debt or Bond Retirement.

This field must be selected when the Fund field value is 002.

Calculated during the data load process.

The calculated value represents whether the expenditure is related to General Fund Debt/Bond Retirement. The system automatically selects this option if the Fund field value is 002; otherwise, it is cleared.

Create file

  1. On the EMIS Expenditure Table page, select Report.

  2. Select the Reporting Period and Fiscal Year.

  3. Select PDF or Excel.

  4. Select Create, and then Yes.

  5. Save the file and select OK.

  6. Navigate to the folder containing the report file.

  7. Inspect the file. Update data if needed.

  8. Repeat these steps until all the required data is included.
    The default file names are:

    • PDF:
      EMIS Expenditure Table Report_<MMDDYYYY>_<hhmmss>.pdf

    • Excel:
      EMIS Expenditure Table Report_<MMDDYYYY>_<hhmmss>.csv

For detailed information about the report’s file layout, refer to EMIS Expenditure Table Report - File Layout and Data Mapping.

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