Fiscal Overview

Fiscal Overview

If you have any questions please reach out to your Fiscal Operation Team contact.
Training Courses and Access

To get training needed for access to items such as PCard, Amazon, and Nelnet, the list below will need to be completed.  


Information Data Policy (IDP Training) - Taken every year   

Fiscal Stewardship for All  

Preventing Fraud  


Payment Card Compliance (PCI Training)   

Once the list is completed, follow-up is needed for security roles/access: 

  • Nelnet and Workday – Please reach out to Jesse Buxton.26 via email to let him know that you have completed the required training. 

  • UNIV Department PCard, Amazon Business Account, and/or OSP PCard – Visit the CFAES Finance website under Forms & Requests PCard Application/Maintenance Request to apply. Review the pick-up procedure on how to obtain the PCard(s) once it is processed.  For the UNIV Department Card, we suggest using the card name, "countyname County' and put Jesse Buxton in as the Unit Fiscal Officer/Cost Center Manager.

Checking Accounts

Extension Operations > Financial Tab > Local Checking Account INFO

Watch Video Local Checking Accounts Review

Review your county's system pertaining to the checking account, do you use Quicken, Excel or other shadow report?

Print Local Checking Account and PCard Retstrictions

Bookmark Local Checking Monthly Reporting Webform

Review Checking Account Job Aid

Funds and Usage

Extension Operations > Financial Tab > Job Aids

Watch Video Funds and Usage

Print Understanding County Funds

Print County Info Sheets (Ask your Fiscal Operation Team for the current information sheets)

Review your county's funds and get familiar with what expenses are tied to what funds

Print Funds and Usage

Print the Fund Types Bookmarker or full sheet of Bookmarkers

Review Entry Form - In-office review before purchase, aid for entering into Workday

Purchases in Workday

Watch Video on Purchases in Workday

Print Fiscal Guidance with purchasing hierarchy

Create Requisition


Review Local Checking and PCard Restrictions

Typical purchases made with PCard
How to Create an Expense Report

Items needed to include in Expense Reports

Need to split charges with two Worktags/Food with non-food items

Send Backs

Travel Purchase on PCard

Reassigning PCard Travel Expenses

Tying SA in Header Page

Print PCard Tracking Log

Print PCard Statement (if charges are made within prior month)

Fraud Charges/Lost Cards


Review Blanket and Overnight Travel Job Aids

Create Spend Authorization For Worker 

For Non-Worker 

 Blanket Travel

Commute Mileage 

 Overnight Travel

Attaching Documents/Policy 

Send backs 


Please utilize the Reports that Jesse shared in TEAMS- be SURE to Download first and then open/save to your computer!!

Ledger = Actuals 

Find Journal Lines – OSU 

Monthly, Quarterly, or Annually   Detail starts with the time frame you selected by the Accounting Date 

Detail Information  

Use this report for transfer documentation 

Use this report to show individual months to find the monthly total expenses and revenue 

Revenue with credit (brackets) is an increase in revenue

Expense with credit (brackets) is a decrease in expense


Managerial Trial Balance 

Current and Prior Periods, Last Closed Period, or Monthly by Fiscal Year 

Detail Information 

Shows Ledger Accounts in summary amounts, example Balance Sheet 

Time frame you selected will summarize the Debits and Credits 

Current period – in debit and credits will show what you spent this current period. 

Current period – YTD in debit and credits will show what you spent for this fiscal year. 

Example: Could be used if you want to summarize quarterly expenses. 

Equity ending balance with (credit) is a positive.


Sources and Usage - Variance Analysis Jesse question 


Equity Balances by Cost Center and Fund Groups 

Current and Prior Periods, Last Closed Period, or Monthly by Fiscal Year 

Detail starts with the fiscal year, giving you a running balance to the time frame you selected. 

Use this report to lump each month to find the monthly total. Without payroll?  


Equity Balances by Carry Forward Worktags 

Current and Prior Periods, Last Closed Period, or Monthly by Fiscal Year 

Use this report to find mismatched Worktags, example: using program number one time and not the other.