1 Chart of Accounts Overview Chartfield Maintenance Commitment Control Overview Budget Control...

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• Chart of Accounts Overview

• Chartfield Maintenance

• Commitment Control Overview• Budget Control• Budget Rules

• Core-CT Proposed Budget Structures• Overview• Central/Agency Responsibilities• Revenue Budgets• Expenditure Budgets• Comprehensive Financial Status Report (CFSR)

• 2004 Budgets Preparation• Budget Journal Spreadsheet

• Next Steps

COA/Budget Structure Workshop Agenda

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Chartfield 1

Fund Department

Account

Program

SID

Project/Grant

Chartfield 2

Business Unit

Chartfields = Chart of Accounts

Core-CT Chartfields

Budget Reference

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CAS/

SAAASField

Length Usage Core-CT

Core-CT Field

Length Usage

Agency 4 Required Fund 5 Required

Fund 4 Required Department 8 Required

SID 3 Required SID 5 Required

Object 5 Required Program 5 Required

Function 4 Agency Use Account 5 Required

Activity 9 Agency Use Project/Grant 15 Required

Extension 7 Agency Use Chartfield 1 6 Proj Activities

Chartfield 2 8 Agency Use

Budget Ref 4 Required

Core-CT Chartfields

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Budget Reference

Used to differentiate year of appropriation, where budgets and expenditures otherwise share the same combination of Chartfield values, e.g. recurring grants

Values are defined as the State fiscal year in which the budget is received

It is a required Chartfield.

More budgets means more budget maintenance

Closeout of old or inactive values needs to be communicated to OSC

Chartfield 1

Fund Department

Account

Program

SID

Project/Grant

Chartfield 2

Business Unit


Chartfield 1

Fund Department

Account

Program

SID

Project/Grant

Chartfield 2

Business UnitBusiness Unit


Budget Reference

Budget Reference

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For budgeted funds and specific non-budgeted funds that are non-lapsing:

OSC will bring forward funds

Budget Reference changed to match the new year budget period

Single budget line will be created combining new and old year

Carryforward Scenario 1

Budget Reference

Budget Year Fund DeptID SID Account ProgramBudget

ReferenceBudget Period Amount

Old Year (non-lapsing) 11000 MHA53000 10010 All Expenses All Programs 2004 2004 50,000

New Year Appropriation 11000 MHA53000 10010 All Expenses All Programs 2005 2005 100,000

New Year Budget Total 11000 MHA53000 10010 All Expenses All Programs 2005 2005 150,000

FUNDING

BUDGET CREATED

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For all other non-lapsing funds:

OSC will bring forward funds

Budget Reference stays the same

Multiple budget lines created for each year of appropriation

Budget Reference

Budget Year Fund DeptID SID Account ProgramBudget

ReferenceBudget Period Amount

Old Year (non-lapsing) 12060 MHA53000 21436 All Expenses All Programs 2004 2004 30,000



New Year Budget (carry forward) 12060 MHA53000 21436 All Expenses All Programs 2004 2005 30,000

New Year Budget Created 12060 MHA53000 21436 All Expenses All Programs 2005 2005 200,000

New Year Budget Created 12060 MHA53000 23125 All Expenses All Programs 2005 2005 400,000

FUNDING

BUDGETS CREATED

Carryforward Scenario 2

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Budget Reference - a required Chartfield. It differentiates budgets and expenditures which share the same Chartfield combinations, but have more than one year of funding open in the same Budget Period.

Projects/Grants – now a required Chartfield. It is being used to enable many new Core-CT Budget Structures. Every agency has a “Non-Project” default value to use when an actual project is not being coded.

Agency COA Validation - changes submitted by May 2 will be reviewed by the COA Team. Later changes will be handled by the OSC in accordance with the new Chartfield Maintenance procedure.

COA Recap

Core-CT Chartfields

COA/BudgetStructure

Framework

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Goal: To Ensure Chart of Accounts Data Integrity and System Integration

Chartfield Maintenance

• Maintenance is the addition, inactivation, & modification of Chartfield values

• New values will be Agency & Centrally Defined

• All values will be Centrally Maintained

• Each modification to COA values affects various trees (Commitment Control, Reporting, Combination Edits, etc)

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Chartfield Maintenance Request Form

• Action Required:• New Value• Modification to Existing Value• Inactivate Existing Value

• Chartfield: • Department• Account• SID• ETC

• Chartfield Value:• Meet Char Length Requirements• ABC12345

• Tree:• Reporting, Budget, ETC• Level to be added

• Attribute:• CFDA Number

• Attribute Value:• 12345

• Urgency:• Emergency• Future Effective Date

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Chartfield Maintenance Flow

AGENCY COMPLETESREQUEST FORM

CREATE/ MODIFYNEW VALUE

REVIEW TREESADD VA;IE TO TREE

NODE

REVIEWAND

ANALYZEREQUEST

REVIEW COMMITMENTCONTROL SETUP

CF APPROVED? Yes

RETURNREQUESTFORM TO

ORIGINATOR

No

UPDATECOMBINATION EDITS

UPDATE ALLOCATIONSTEPS

COMMUNICATECHANGE

UPDATE ELIMINATIONSExecute

Combination EditProcess

Line Agency Process

Central Agency Process

COMMUNICATECHANGE

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Commitment Control Overview

Commitment Accounting

Procurement liabilities are recognized throughout the procurement lifecycle

Requisitions Pre-encumbrances

Purchase Orders Encumbrances

Vouchers Expenditures

Budget Control

Ensures that commitments and expenditures do not exceed budgets

Two Aspects of Commitment Control

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Commitment Control Overview – Budget Control

Budgetary control is enforced on financial transactions through the use of budget ledgers and control options.

Budget CheckingProcess

Journal Posting Process

BudgetLedgers

Distribution Lines from Transactions

Journals – GLRequisitions – POPurchase Orders – POVouchers – AP

Actuals Ledger

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Budget Ledgers

Budget Control ChartField

Budget Key

Budget Translations

Control Options

Budget Structures will be configured by the Core-CT COA Team

Commitment Control Overview – Budget Rules

Budget Structures are configured using the following budget rules:

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Definition:

Ledgers which store budget, pre-encumbrance, encumbrance and expenditure balances at the budgeted ChartField level. All budget rules are defined for a budget ledger.

Example:

Appropriation budget ledger

Result:

All budgets and transactions posted against the Appropriation budget ledger are controlled by the budget rules defined for the Appropriation.


Budget Ledgers

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Definition:

The ChartField used to determine whether or not the budget structure applies to a transaction. A Budget Structure can only have only one Budget Control ChartField. Detailed ChartField values are selected from the designated Budget Control ChartField.

Example:

Budget Control ChartField Fund 11000 (GF)

12001 – 12033 (Spec Rev)

Result:

All transactions recorded against these Funds will be subject to this Budget Structure.


Budget Control ChartField

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Definition:

Budget Keys are the ChartFields which are required for all budget journals and all transactions for a given Budget Structure.

Example:

Budget Keys Fund Program

DeptID Account

SID Budget Reference

Result:

All budget journals and transactions for this Budget Structure must have values in these ChartFields.


Budget Key

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Definition:

Budget Translations are used to relate transactions to their proper budget. The translation is accomplished through the use of trees. These trees are needed only when the budget is established at a higher level in the ChartField than the transaction level.

Example:

Budget Translations Fund Budget and transact at same level

DeptID Budget at DOL 40000

Transact at DOL40010

Result:

Budget Translation trees required for Department Chartfield to allow the system to “find” the proper budget.


Budget Translation

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Control:

Transactions that exceed the budget will error out during the budget checking process. No further processing can be performed until the transaction error is corrected by an authorized agency user or the budget is overridden by an authorized user.

Track:

Transactions that exceed the budget will pass the budget checking process and be tracked without exception warnings or error messages. Transactions pass even if budget is for a zero amount.


Control Options

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Core-CT Proposed Budget Structures - Overview

Create and maintain Agency Level Budgets

Agency 1 Project 1

Agency 2 Project 2

Project 3

Agency Responsibility

Central Responsibility

Create and maintain Legal Level Budgets

Appropriation Bond Authorization Revenue Estimate

Allotment Bond Allocation Assoc Revenue Estimate

Bond Allotment

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BondAuthorization

BondAllocation

Bond Allotment

Appropriation

Allotment

Project 1

Project 2

Agency 1

Agency 2

RevenueEstimate

AssociatedRevenueEstimate

CentrallyDefined

AgencyDefined

Non-Project Budgets Project Budgets

Project 3

Legend

Core-CT Proposed Budget Structures - Overview

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Appropriation

Explanation

Required for legislative appropriations, i.e. the General Fund

Highest level of budget in Core-CT

Created and maintained centrally by OSC

Always established as a control budget

Budget Reference will capture the State’s fiscal year

Core-CT Proposed Budget Structures - Expenditure Budgets (Central)

BondAuthorization

BondAllocation

Bond Allotment

Appropriation

Allotment

Project 1

Project 2

Agency 1

Agency 2

RevenueEstimate



Project 3

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State Appropriation

Act

Legislature will continue to

appropriate at the traditional

Fund/Agency/SID level


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Appropriation

Budget Keys Budget Translation

Control ChartField

Control CF Value

Fund ------- XGF and other Legal Approp Funds

DeptID Agency

SID -------

Program All Programs

Account All Expenditures

Budget Reference -------


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AllotmentExplanation

Required for all appropriated Funds, and for most non-appropriated Funds; companion Federal Funds process continues

Created quarterly and maintained centrally by OSC based on OPM approved B-1; B-107s created for transfers/FACs, releases/advances to adjust available funding within SIDs


“Child” to Appropriation budgets, meaning that budget amounts could differ but not exceed Appropriation

BondAuthorization

BondAllocation

Bond Allotment

Appropriation

Allotment

Project 1

Project 2

Agency 1

Agency 2

RevenueEstimate



Project 3


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View CAS CodesTraditional B1 process to formulate allotment

control:

• Fund/Agency/SID control level

• alternate views showing legacy and new codes

• front-loaded allotments for selected SID’s

• data uploaded from ABS to CORE upon submittal

View CORE Codes


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Allotment


Control ChartField

Control CF Value

Fund ------- XGF and other Legal Approp Funds

DeptID Agency

SID -------





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Appropriation$100,000

Allotment$90,000

Fund

Department

SID

Account

Program

Detail (11000 - General Fund)

Agency (MHA53000)

Detail (10010 - Personal Services)

All (50000 - All Expenses)

All (00000 - All Programs)

Bud Ref Detail (2003)

Fund

Department

SID

Account

Program

Bud Ref


Agency (MHA53000)




Detail (2003)

The following is an example of an Appropriation and Allotment budget in Core-CT


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Appropriation$100,000

Allotment$95,000

Fund

Department

SID

Account

Program


Agency (MHA53000)





Fund

Department

SID

Account

Program

Bud Ref


Agency (MHA53000)




Detail (2003)

In the event FY2004 begins without an Appropriation Act, temporary allotments will be processed

$10,000

$10,000


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Bond Authorization

Explanation

Required for all legislative bond authorizations




BondAuthorization

BondAllocation

Bond Allotment

Appropriation

Allotment

Project 1

Project 2

Agency 1

Agency 2

RevenueEstimate



Project 3

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Bond Authorization


Control ChartField

Control CF Value

Fund ------- X Bond Funds

DeptID Agency

SID -------





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Bond Allocation

Explanation

Required for all Bond Commission Allocations



“Child” to Bond Authorization budget, meaning that budget amounts could differ but not exceed Bond Authorization


BondAuthorization

BondAllocation

Bond Allotment

Appropriation

Allotment

Project 1

Project 2

Agency 1

Agency 2

RevenueEstimate



Project 3

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Traditional Bond Commission Allocation

process continues:

• agencies submit allocation requests based on approved projects

• approved agenda items lead to allotments


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Bond Allocation


Control ChartField

Control CF Value


DeptID Agency

SID -------





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Bond Allotment

Explanation

Required to allot Bond Funds


“Child” to Bond Allocation budgets, meaning that budget amounts could differ but not exceed Bond Allocation


BondAuthorization

BondAllocation

Bond Allotment

Appropriation

Allotment

Project 1

Project 2

Agency 1

Agency 2

RevenueEstimate



Project 3

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Bond Allotment


Control ChartField

Control CF Value


DeptID Agency

SID -------





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BondAuthorization

$100,000

BondAllotment$25,000

BondAllocation

$50,000

Fund

Department

SID

Account

Program

Detail (17011 - Capital Improvements & Other Purposes)

Agency (DEP43000)

Detail (40657 - Flood Control Improvement)




Fund

Department

SID

Account

Program


Agency (DEP43000)





Fund

Department

SID

Account

Program


Agency (DEP43000)





The following is an example of Bond Authorization, Bond Allocation, and Bond Allotment budgets in Core-CT


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Revenue Estimate

Explanation

Used by OPM and OSC to track Revenues by Revenue Account


Configured as track only

Core-CT Proposed Budget Structures - Revenue Budgets (Central)

BondAuthorization

BondAllocation

Bond Allotment

Appropriation

Allotment

Project 1

Project 2

Agency 1

Agency 2

RevenueEstimate



Project 3

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Revenue Estimate


Control ChartField

Control CF Value

Fund ------- XGF and Special Revenue Funds

DeptID All Agencies

SID All SID’s


AccountDetailed Revenue Accounts



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The following is an example of a Revenue Estimate budget in Core-CT:

RevenueEstimate

Fund

Department

SID

Account

Program

Detail (11000 General Fund)

All (00000 - All Depts)

All (00000 - All SIDs)

Level 5 (Income Tax)




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Associated Revenue Estimate

Explanation

Used for the Grant Transfer process


Established as track.


BondAuthorization

BondAllocation

Bond Allotment

Appropriation

Allotment

Project 1

Project 2

Agency 1

Agency 2

RevenueEstimate



Project 3

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Associated Revenue Estimate


Control ChartField

Control CF Value

Fund ------- XFederal and Other Restricted Funds

DeptID Agency defined

SID -------


AccountAll Grant Transfer Revenue



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The following is an example of an Associated Revenue Estimate budget in Core-CT:


Fund

Department

SID

Account

Program

Detail (12060 - Federal & Other Restricted)

Agency (MHA53000 - DMHAS)

Detail (90123 - Quality of Life MHA)

Level 4 (45600 - Grant Transfers)




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The following is an example of an Associated Expenditure budget in Core-CT:

AssociatedExpenditure

Budget

Fund

Department

SID

Account

Program

Detail (12060 - Federal & Other Restricted)

Agency (MHA53000 - DMHAS)

Detail (90123 - Quality of Life MHA)





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For creating agency-defined lower level Department ChartField budgets.

For agency “Non-Project” Project ChartField value.

Agency Budgets are not tied to Appropriation/Allotment, which are in separate non-linked budget structures. Agency Budgets may be for a different amount than appropriated (e.g. create central reserve), but budget control will ultimately always reside at Appropriation/Allotment.

Core-CT Proposed Budget Structures - Expenditure Budgets (Agency)

Agency Budget Structures

Agency 1 Agency 2

Control or Track Track

All Expenditures Detailed Expenditures

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Appropriation Budget Ledger (Control)

Agency Budget Level 2 (Track)

Dept. of MentalHealth & Addiction

CT MentalHealth Ctr.

CT ValleyHospital

Administration

PatientCare

Ambulatory Care

Pharmacy Radiology Transaction Level

Agency Budget Level 1 (Control)

Power Plant

Plant Oper

The following example demonstrates how an agency may budget at two different department levels using the two proposed agency budget levels.

Clinical Supp Services


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Budget Level 1

Budget Level 2 / Transaction Level

Expenditures

All Accounts

General Expenditures

InformationTechnology

IT Services Communications

Telephone Installation

Local/Long DistanceServices

Telephone/NetworkLines

Beeper/Pager Services

InternetServices

Budgeting by Account


The following example demonstrates how an agency may budget at a high expenditure account level using the agency level 1 budget.

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Agency 1(Control or Track)

Agency 2(Track Only)

Agency 1(Control or Track)

Agency 2(Track Only)

Option 1: Option 2: Option 3:


Agencies that choose Agency Budgets will have the following options for their non-project related budgets:

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Agency 1

Explanation Optional by Agency

Agency defined departments, usually higher levels, e.g. divisions, bureaus, facilities, etc.

Budgets at all Expenditures Account detail

The Project ChartField is a required ChartField. Transactions will need to be coded to the “Non- Project” Project ChartField value.

Agency Fiscal Administrative Reviewers will create and maintain agency budgets

May be established as control or track by Agency. Must be uniformly control or track for all budgets in this Agency’s budget structure


BondAuthorization

BondAllocation

Bond Allotment

Appropriation

Allotment

Project 1

Project 2

Agency 1

Agency 2

RevenueEstimate



Project 3

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Agency 1


Control ChartField

Control CF Value

Fund -------


SID -------



Project ------- XNon-Project by Agency



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The following is an example of an Agency 1 budget in Core-CT:


Fund

Department

SID

Account

Program


Agency Level 1 (MHA53350 - CVH)




Bud Ref Year (2003)

Projects Detail (MHA_NONPROJECT)

Agency 1

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Agency 2

Explanation Optional by Agency

Agency defined Department levels, usually lower levels, e.g. units, cost center, etc

Budgets at transaction level Account detail levels, i.e. major/minor

The Project ChartField is a required ChartField. Transactions will need to be coded to the “Non-Project” Project ChartField value.


Configured only as track


BondAuthorization

BondAllocation

Bond Allotment

Appropriation

Allotment

Project 1

Project 2

Agency 1

Agency 2

RevenueEstimate



Project 3

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Agency 2


Control ChartField

Control CF Value

Fund -------


SID -------


Account -------

Project ------- XNon-Project by Agency



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The following is an example of an Agency 2 budget in Core-CT:


Fund

Department

SID

Account

Program


Agency Level 2 (MHA53630 CVH Clinical Services)


Detail (50110 - Sal & Wages Full Time)


Bud Ref Year (2003)


Agency 2

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For creating agency Project budgets based on detailed Project ChartField values and agency defined Department Chartfield values.

Project Budgets are not tied to Appropriation/Allotment, which are in separate non-linked budget structures. Project Budgets capture multiple funding sources in amounts which could differ from the Appropriation, but budget control will ultimately always reside at Appropriation/Allotment.

Project Budget Structures

Project 1 Project 2 Project 3

Control or Track Track Track

All Expenditures Detailed Expenditures All Expenditures

Agency defined CF1

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Project 1(Control or Track)

Project 2(Track)


Option 1: Option 2:

Project 3(Track)


Project 2(Track)

Option 3: Option 4:


Agencies that choose Project Budgets will have the following options for their project related budgets:

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Project 1

Explanation

Optional by Agency

Detailed Projects and no ChartField 1 (Activity) detail

Budgets at all Account level detail


May be established as control or track by Agency. Must be uniformly control or track for all budgets in this Agency’s budget structure


BondAuthorization

BondAllocation

Bond Allotment

Appropriation

Allotment

Project 1

Project 2

Agency 1

Agency 2

RevenueEstimate



Project 3

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Project 1


Control ChartField

Control CF Value

Fund -------


SID -------



Project ------- XProject Detail by Agency



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The following is an example of a Project 1 budget in Core-CT:


Fund

Department

SID

Account

Program

Detail (12052 - Grants to Local Govt.)

Agency (DEP43000 - DEP)

Detail (40341 - Weth. Drainage & Flood)




Projects Detail (DEP000001060007 Weth. Flood)

Project 1

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Project 2

Explanation

Optional by Agency

Detailed Projects with no ChartField 1 (Activity) detail

Budgets at detailed Account level values


Established as track.


BondAuthorization

BondAllocation

Bond Allotment

Appropriation

Allotment

Project 1

Project 2

Agency 1

Agency 2

RevenueEstimate



Project 3

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Project 2


Control ChartField

Control CF Value

Fund -------


SID -------


Account -------




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Fund

Department

SID

Account

Program

Agency Level 1 (DEP43500 Air Management)

Detail (21010 - Performance Partnership Grant)

Detail (53011 - Motor Vehicle Rental)



Projects Detail (DEP000002010036 - Performance Partnership)

Project 2

Detail (12060 - Fed & Other Restricted)

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Project 3

Explanation

Optional by Agency

Detailed Projects with ChartField 1 (Activity) detail

Budgets at All Expenses (no detail)


Established as track


BondAuthorization

BondAllocation

Bond Allotment

Appropriation

Allotment

Project 1

Project 2

Agency 1

Agency 2

RevenueEstimate



Project 3

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Project 3


Control ChartField

Control CF Value

Fund -------


SID -------




ChartField 1 Agency defined



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Fund

Department

SID

Account

Program

Detail (12031 - Employment Security)

Agency (DOL40000 - DOL)

Detail (40001 - Non-Budgeted Approp)




Projects Detail (DOL000001070035 WIA-Admin)

Project 3

Chartfield 1 Level 4 (147043 Case Management)

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Project 2Agency 2

CFSR

Project 1Agency 1

New standard CFSR reports will merge Agency 1/Project 1 and Agency 2/Project 2 budget ledgers

CFSR reports will capture expenditures, encumbrances, pre-encumbrances, and budgets

In order to produce an accurate CFSR, agencies that use Agency and Project budgets will need to budget at the same level of the Department ChartField

Three Agency CFSR reporting options: 1. Account detail by SID for all departments 2. Account detail by SID for each department 3. All Accounts by SID for all departments

Core-CT Proposed Budget Structures - Comprehensive Financial Status Reports

Explanation

CFSR

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Project 1$20,000

Agency 1$50,000

Fund

Department

SID

Account

Program

Detail (11000- General Fund)

Agency Level 1 (DOL40125 - Bus Mgmt)





Projects Detail (DOL000001070012 - NAFTA Training)

Fund

Department

SID

Account

Program





Bud Ref Year (2003)

Projects Detail (DOL_NONPROJECT)

CFSR$70,000

Agency Level 1 (DOL40125 - Bus Mgmt)

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Project 2$10,000

Agency 2$15,000

Fund

Department

SID

Account

Program





Bud Ref Year (2003)


CFSR$25,000

Agency Level 2 (MHA53900 - WCMHN Clinical

Fund

Department

SID

Account

Program

Detail (11000- General Fund)

Agency Level 2 (MHA53900 - WCMHN Clinical )





Projects Detail (MHA000000020004 - Waterbury Homeless)

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2004 Budget Preparations

There are three ways to enter and load budgets into Core-CT’s budget ledgers:

1. Spreadsheet Budget Journals

2. On-line Budget Journals

3. On-line Budget Transfers

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Budget Journal Upload Tool

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Budget Journal Header

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Budget Journal Lines

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Track Budgets:

Agency and Project track budgets can be created for any amount.

Control Budgets:

Agency and Project Control Budgets cannot be set at zero, presumably should at least equal the temporary Allotment, and could be for the amount of the estimated Appropriation.

When the Appropriation Act is passed, adjustments can be done by:

1. Reversing the original spreadsheet journal and entering new journal amounts, or

2. Entering adjusting journal amounts for the amount of the difference.

If there is no Appropriations Act:

Budget Journal Spreadsheet Upload

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• Agency responsibilities• Create agency defined budget journals• Spreadsheet Journal Upload Tool will be posted to website• 1st Year (2004 Budgets): Submit to Core-CT for review • Future Years: Write Flat File and upload spreadsheet into Core

• Central responsibilities• OSC will enter all legal budget journals

Budget Journal Spreadsheet Upload

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Next Steps

• Finalize Budget Structures – TODAY

• Create Spreadsheet Budget Journals – June 6

• Contacts:• Carl Schuh [email protected] 622-2133

• Michael Riggott [email protected] 622-2128

• Bob Krueger [email protected] 622-2502

• Ryan Martin [email protected] 622-2510

• Susan Tangren [email protected] 622-2169

1 Chart of Accounts Overview Chartfield Maintenance Commitment Control Overview Budget Control...

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