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Budget Development Process
Budget Financial Information
• State School Fund• Appropriations
– 1000’s, 2000’s
• Recommended Budget Techniques
ODE Budget Information
• ODE Database Initiative –– Defines account numbers to use– DBI SMF Report to state due
• 8/15 Budgeted Revenue & Expenditures• 12/11 Prior fiscal year Actual Revenue & Expenditures (12/31
hardcopy)– ODE due dates at https://district.ode.state.or.us/forms/duedates.htm– Manual available at http://dbi.ode.state.or.us/manuals.htm
CIMS Budget Development
CIMS Products
FMSFMS• Account Codes• Budget• Vendors• Accounts Payable
EMSEMS• Employees• Assignments• Deductions• Payroll Processor
Budget Development ProcessFMS New Year
Setup
EMS New YearSetup
FMS BudgetDevelopment
EMS Budget &Forecasting
Adopt Budget intoChart of Accounts
Budget Reports
Budget Development Process
• FMS New Year Setup – Setup procedures for FMS system
• EMS New Year Setup – Setup procedures for EMS system
• Budget Development system – FMS budget development
• EMS Budget & Forecasting – budgeting salaries and benefits
• Budget Reporting
• Adopted Budget
New Year Setup
FMS New Year Setup
• Setup FMS files• Verify financial management options• Define account code format
– Adding new accounts
• Copy prior year accounts• Build – post cross reference file
Define Account Code Format
• System defaults format from prior year• Define elements used by district• Define length of elements• Define type of characters used in elements• Define element codes
Defining New Accounts• Define account elements
– Fund – 100 – “General Fund”
• Define account codes – function object combination– 1111.111 “Certified Salaries/ K-3”
– Determines account financial classification
• Define account code “strings” – Fund.Function.Object.Area. Subarea Ex. 100.1111.111.130.000
– Program will allow entry of beginning balance
– Program determines status of account string
Copy Prior Year Accounts
• Copies accounts from current fiscal year– Single account code elements– Account element definitions– Account code restrictions– Report writer formats
• Brings over only “active” accounts• Initial build of cross reference file
Cross Reference File
• Build file to reference accounts from current year to new year
• Edit reports show areas of concern• Post file creates accounts for new year
EMS New Year Setup
• Build EMS members.• Copy employee assignments• Copy EMS setup from prior year• Copy voluntary deductions from prior year
Copy Assignments
• Copy active assignments only?• Based on assignment status of current year• Establishes positions for employees in new fiscal
year
Copy Prior Year Setup
• Copies the code definitions for:– Leave and absence codes
– Deduction codes
– Job codes
– Pay table codes
– Addenda codes
– U.S. bond codes
– U.S. bond employee information
– Docks
– Payroll group codes
– Calendar Codes
New Year Review
• Accounts copied and cross referenced to prior year• EMS assignments copied to new year• EMS codes copied from prior year
Budget Development System
Budget Development System
Chart of Accounts
FMS Budget Development System
EMS Budget & Forecasting
Budget Development System
• FMS budget development– Proposed– Approved– Adopted
• EMS budget & forecasting– Model employees– Model budget codes– Projection reports
Budget Development SystemBudget Development
Options
Copy Previous YearBudget
Copy EMS Budget
Budget DevelopmentMaintenance
Budget Reporting
Modify Proposed BudgetAmounts
Copy Proposed toApproved
Copy Approved toAdopted
Adjust Adopted Budget
Setup Budget Options
• Proposed budget levels 1 or 2• Allow changes to proposed or approved amounts• Budget posting option detail or summary
– Determines how budget information is entered and maintained.
Copy Previous Year Budget
Copy Previous Year Budget
• Copy only certain funds, functions objects,etc.• Copy to proposed budget level 1 and/or 2• Increase or decrease budget by percentage as
copied
EMS Budget & ForecastingEmployee
W-4 Info
Assignments
Step IncreaseCompensation
Distribution
Pay Tables
Budge
t Cod
es
Projection Reports
Employee Data
Pay T
able
Mod
el
EMS Budget
Deductions
Job Codes
Addendas
COL Increase
EMS Budget & ForecastingCopy Current EMS
Client to Budget
Model Budget CodesDeduction CodesPay TablesAddenda CodesJob Codes
Model Employee InfoEmployee BasicEmployee PayrollEmployee AssignmentVoluntary Deductions
Pay TableModeling
Projection Reports
Budget Numberscorrect?
Copy Budget toFMS
No No
Yes
Copy Current Member to Budget
• Copy current EMS members to Budget Files– Employee Data– Assignments– Employee Voluntary Deductions – Pay Tables– Deduction Codes– Job Codes– Addenda Codes
Model EMS Budget Data
• Add employees for vacancies• Modify Employee FTE• Modify Job Codes• Add Employee Addendas• Modify Standard Deduction Amounts
Pay Table Modeling
• Increase/ Decrease pay tables by percentage or dollar amount
• Create reports without changing the files to run “what if” scenarios
Projection Reports
• Wage Projection Report– Report by job code – total salary & benefits– Increase amounts for “what if” scenario– Reports Hourly employees Hourly wage * FTE * Normal hours *
Normal Days
• Distribution Report– Detail or summary– Report by account code to see what will come across to FMS
budget
EMS Budget Review
• Budget files copy of live files• Pay tables modeled for anticipated salaries • Vacancies added and budgeted• FTE changes modeled • Projection reports by employee, job, and account
Copy EMS Budget To FMS
FMS Budget Development System
EMS Budget & Forecasting
Copy EMS Budget to FMS
• Enter EMS Library• XXEMSFILES – each district has own library• Copy to proposed level 1 and/or proposed level 2
Budget Development Maintenance
• Add, Change, delete budget amounts for proposed level 1 and/or proposed level 2
• Detail option* to enter multiple lines of budget detail for account code
Copy Proposed to Approved
• Copy from proposed level 1 • OR proposed level 2 • OR add proposed level 1 & level 2
Copy Approved to Adopted
Adjust Adopted Budget
• Use previous budget number to make adjustment• Creates budget journal entry
Budget Development Review
• Budget amounts brought over from last year• Budget amounts copied from EMS• Modify budget amounts as needed• Move proposed to approved – approved to
adopted• Adjust adopted budget – create journal entries
Budget Reports
Budget Reports
• Budget Detail Report– Reports selected fund, function, object, financial class,etc.– Proposed budget detail– Approved Budget detail
• General Financial Report– Reports budget amounts this year compared to last year– Report budget by fund or financial class