If you’re a school district treasurer in Ohio right now, you have a lot on your plate. Legislative pressures, funding uncertainties, potential building closures. The daily challenge of keeping your district running smoothly while changes to funding models and legislation cause significant disruption.
We know the May 2025 Uniform School Accounting System (USAS) Manual update is just one more item on an already overwhelming list. Here’s the thing: while these Ohio school accounting changes are significant, you don’t have to tackle them yourself.
Understanding the Changes Without the Stress
The updated USAS Manual does bring meaningful changes to how school districts track and report financial activity. The Ohio Department of Education and Workforce, Ohio Association of School Business Officials (OASBO), and Auditor of State have restructured several key areas to improve functionality and align with current standards.
What we’re seeing across Ohio school districts:
- Fund Structure Updates: New fund definitions align with recent Governmental Accounting Standards Board (GASB) pronouncements. Some existing funds may need review for continued compliance under Ohio’s school accounting requirements.
- Coding Structure Changes: Object codes and receipt codes have been updated to better reflect current school operations and funding sources.
- Special Cost Centers: The manual introduces “9XXX” Special Cost Centers (SCC) most notably for tracking restricted Foundation funding. The good news? Implementation of these has been extended to July 1, 2026, giving you more time to prepare.
Simple Steps Forward
Rather than overwhelming yourself with everything at once, consider a measured approach. Here’s what’s working for Ohio treasurers:
Start with Assessment: Review your current fund structure and coding against the new requirements. Identify what needs attention and what’s already aligned. Most districts find they’re closer to compliance than they thought.
Work with Your ITC (Information Technology Center): Coordinate system configuration changes at a pace that works for your team. Whether you’re using USAS Redesign, eFinancePlus, or another system, most vendors are helping districts through this transition without the usual delays.
Update Policies Gradually: Financial policies and procedures can be updated systematically without disrupting daily operations. No need to rewrite everything at once.
Document as You Go: Keep clear records of changes and decisions. This helps with continuity and makes future government audit services reviews much smoother.
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A Partnership Approach for Ohio Schools
Rea’s government team has been working alongside school districts for decades, through every type of challenge and change. We’ve guided districts through USAS updates, GASB implementations, software conversions, internal control assessments, and countless compliance requirements.
More importantly, we understand the broader pressures you’re facing beyond just accounting changes. Between ongoing shifts in funding formulas and the continued challenges to your operational flexibility, adding another complex transition can feel overwhelming.
That’s why our approach focuses on making these accounting changes as seamless as possible while you focus on what matters most: serving your students and community.
Whether you need a review of your current accounting structure, support with your implementation plan, or just someone to answer questions along the way, we’re here for you. These changes will also affect your financial statements, whether you report on a cash or GAAP basis, and could have implications for your audit. If you need help understanding what that means for your reporting or navigating the audit impact, we’re ready to assist.
Our experience with school district audits, Generally Accepted Accounting Principles (GAAP) conversions, and government compliance means we can help you navigate these changes with confidence and efficiency.
Here’s what we’ve learned: the districts that reach out for support when they need it tend to have the smoothest transitions. It’s not about having all the answers from day one. It’s about having the right partnership when questions arise.
Your district serves an important role in your community, and managing these accounting changes shouldn’t take away from that mission. With the right support and a practical approach, the USAS Manual updates have become just another successfully completed project rather than a source of stress.
Ready When You Are
We get it. You’re managing a lot right now, and the last thing you need is another vendor calling with urgent deadlines and scare tactics.
When you’re ready for support, Rea is here. Our government services team understands both the technical requirements and the bigger picture of what school districts face today. Contact us when you need a partner who gets it – whether that’s for comprehensive implementation support or simply having experienced professionals available when questions arise.
