The Uniform School Accounting System (USAS) is based upon the use of a combination of dimensions (different sets of codes), each of which supplies different elements of information. By selecting the most appropriate code within each required dimension, each financial transaction of the school district will be adequately identified.

The Auditor of State and the Ohio Association of School Business Officials are working on the next version of the manual. It is expected to be completed in 2025, but until it is released, the 2013 version is the current version.

Click here to link to USAS-R 

To view/print the manual, please click the file below:

Uniform School Accounting System Manual