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BudgetNet TrainingAmended Fiscal Year 2008
Fiscal Year 2009
Budget Development Agency Training
Revised: 07-25-07
2
A G E N D AI. Budget Development
InstructionsII. Overview of BudgetNetIII. Budget Development ProcessIV. KeywordsV. Entering Budget Request
1. Verify base 2. Fund Source Distribution3. Object Class Distribution4. Submit to OPB
VI. QUESTIONSO F F I C E O F P L A N N I N G A N D B U D G E T
3
Budget Development Instructions
See BudgetNet Homepage for:
General Policy Guidelines and Preparation Procedures for AFY 08 and FY09
Requirements for IT Budgets
Impact of Budget Reductions
Enhancement and Other Adjustments Justification
Customer Service Measures
(p. 15)
(p. 17)
(p. 18)
(p. 19)
4
Budget Development Instructions –
Amended Fiscal Year 2008 Manage within the constraints of HB95
Move funds among object classes or subprograms via amendment
As a last resort absolutely essential requests should be submitted in AFY08: Use same Cut-off amendment as FY09
Redistributions – among programs first
Enhancements – considered as last resort(p. 9)
5
Budget Development Instructions – Fiscal Year 2009
Determine the Cut-Off Amendment (AOB) Validate that data was advanced correctly For State General Funds Arrive at Adjusted base:
Base Adjustments One time deletes Exemptions
Redistributions 2% Reductions 2% Enhancements Annualizers Other Adjustments
(p. 9)
6
Program Based Budgeting: OPB will be evaluating the agency request by program. The agency request should explain the impact the requested changes will have on the program.
Agencies should use a series of reductions and enhancements to redistribute their resources to fund higher priority programs that may need additional funding to meet the agency’s mission, goals, and objectives. These are required for State General Funds.
Budget Development Instructions
7
Starts with your Cut-Off Amendment (AOB) = FY 09 Base
State General Funds Base Adjustments (with OPB Approval)
One time deletes – one time costs included in base provided by OPB (Negative amounts)
Exemptions – formula based amounts (workload and enrollment changes) not subject to reduction or enhancement (Negative amounts)
Redistributions – allows moving funds among programs to reflect changes in priorities and/or need (Positive or Negative amounts)
Annualizer – annualization of payroll costs initiated in HB95
Other Adjustments
Budget Development Instructions –
FY 2009 Request
(p. 9)
8
The remaining months of personal services funds needed for the FY 2008 pay raise in HB95.
Keyword: Pay Raise Annualizer
Description: Annualize the cost of the FY 2008 salary adjustment.
Budget Development Instructions – Pay Raise Annualizer
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State General Funds Reductions – agencies must
submit reductions totaling at least 2% of the State General Funds in the Adjusted Base
Enhancements – agencies may submit enhancements not exceeding 2% of the State General Funds in the Adjusted Base
Budget Development Instructions –Reductions/Enhancements
10
Tells the story
Required for all change items (Can be waived by your analyst)
September 4th deadline
Budget Development Instructions –
Reduction/Enhancement Templates
11
Explain how the net changes requested impact program performance, delivery of services, and customers
Explain how the program changes affect the agency’s strategic plan and goals and how program outcomes and
performance measures will be impacted
Budget Development Instructions –
Reduction/Enhancement Templates
12
Consider:
Need
Current efforts
Strategy
Legislative Issues
Alternatives
Financial Detail
Leverage
Budget Development Instructions –
Reduction/Enhancement Templates
13
Each agency is required to have a strategic plan
OPB will analyze how the budget request supports the strategic plan of the agency and the goals of the program
Strategic plans will be available for updating during the budget request period
Budget Development Instructions –
Strategic Plans
(p. 5)
14
Data Entry Measures must be updated for any program structure changes in
FY 2008
Update measures with actual results for FY2007
FY09 projections should be based on the FY08 cut-off amount
Measures are now maintained at the parent program level. All measures should be reviewed to: Add sub-program names to the measure description, if needed
Enter new program rankings, an essential part of the agency request
Measures will be available for updating during the budget request period
Budget Development Instructions –
Program Performance Measures
(p. 6)
15
Use Capital Outlay Budgeting System (COBS); link is on BudgetNet Homepage
COBS access request forms on COBS homepage
Instructions available on COBS homepage
Templates available on COBS homepage Project Implementation Plan
Multi-year, on-going program cost summary and detail
Total cost of ownership
Training held July 20th and 23rd
Budget Development Instructions –
Capital Budgets
(p. 11)
16
A G E N D AI. Budget Development
InstructionsII. Overview of BudgetNetIII. Budget Development ProcessIV. KeywordsV. Entering Budget Request
1. Verify base 2. Fund Source Distribution3. Object Class Distribution4. Submit to OPB
VI. QUESTIONSO F F I C E O F P L A N N I N G A N D B U D G E T
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Minimal changes to the application More functionality in reports New worksheet reports for adjusted base Additional report servers Authorized Counts - Motor Vehicles and
Positions - are on Fund Distribution Screen
New change types
Overview of BudgetNet–Changes for FY 2009
18
Screen Resolution – 1024 x 768 Issue Tracking System (ITS) – Reporting a
problem Fund Source Distribution at Program level Use Navigation buttons Can use the “Back” button in reports Need more rows – Just Save Enter the change amount Cannot edit base records copied from the FY
2008 AOB/Cutoff Amendment
Overview of BudgetNet–Standard Features
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The Peach (Edit Button) - Change Screen Click on the peach to enter changes to a record or to enter
multiple records associated with one detail line, subobject class, or unique object class. Clicking on the peach, opens a new screen on which to make additional changes.
Headers and Mouse-Overs
Required Fields * Save Frequently
Overview of BudgetNet–Standard Features
20
For each different change type used to enter a change, a corresponding checkmark appears after saving. The checkmarks have the following colors and letters:
Light Blue with an O = One Time Delete
Grey with an E = Exemption
Yellow with an R = Redistribution
Red with an R = Reduction
Green with an E = Enhancement
Brown with an A = Annualizer
Purple with an O = Other Adjustment
Overview of BudgetNet–Change Type - Checkmarks
(p. 9)
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Schedules – Object Class 300 - Personal Services (348) 301 - Regular Operating Expense (349) 303 - Motor Vehicle Purchases (350) 304 - Equipment (351) 305 - Computer Charges (352) 306 - Real Estate Rentals (353) 307 - Telecommunications (354) 312 - Contractual Services (355)
Overview of BudgetNet–Reports
22
Notebook Pages Agency Notebook Pages (371) Program Notebook Pages (372) Agency Notebook Pages – changes by program (373)
Control Sheet by Change Type (374) Agency Program Worksheet – State General
Funds (368) Changes by Program and Fund Source (370)
Overview of BudgetNet–Reports - continued
23
Federal Funds (356) Other Funds (357) Unique Object Classes (358) Keyword Financial Summary - agency
(375)
Overview of BudgetNet–Reports - continued
24
Program Object Class (V9022) Agency Object Class (V9023) Financial Summary – Agency(V9024) Keyword views:
Worksheet – Program - Object Class (V9025)Authorized Position Count (V9026)Authorized Motor Vehicle Count (V9027)List by Program (V9028)
Program Financial Summary (V9029)
Overview of BudgetNet–Views
25
A G E N D AI. Budget Development
InstructionsII. Overview of BudgetNetIII. Budget Development ProcessIV. KeywordsV. Entering Budget Request
1. Verify base 2. Fund Source Distribution3. Object Class Distribution4. Submit to OPB
VI. QUESTIONSO F F I C E O F P L A N N I N G A N D B U D G E T
26
Keyword is a collection of information about a change.
Keyword index links a program to an action or issue and its financial transactions.
How issues and initiatives are presented in the keyword information is eventually seen by the Governor and the Legislature.
Budget Development Process –Getting Started
27
STEP 1: Identify the budget actions and policy issues to be presented to the Governor and General Assembly by program. Issues and actions may include: new initiatives,
changes to existing programs, administrative changes, or fulfilling a legislative mandate.
STEP 2: Determine the change type. One Time Delete, Exemption, Redistribution, Reduction,
Enhancement, Annualizer, Other Adjustment
STEP 3: Create a keyword index that identifies that particular issue or action to the program.
Budget Development Process –Keyword Development
28
STEP 4: Develop a one to three sentence description about the particular issue or action. Include what is to be done and why
STEP 5: Write a brief justification for the change. A typical justification would provide the rationale for the change (who, what, where, when, why, and how). The impact of the change should also be noted.
STEP 6: For each issue, determine the budget transactions that relate to the issue. Transactions or changes may occur in various programs, fund
sources, and object classes
Budget Development Process –Keyword Development
29
Program BProgram A
Issue
Agency Budget Request
Issue Issue Issue
Keyword Keyword Keyword Keyword
Transactions:
Program, fund source, and object class changes that relate to the issue.
ReductionOne Time Delete EnhancementEnhancementChange Type:
Action to be taken: Description and Justification
Description and Justification
Description and Justification
Description and Justification
Unique ID:
Budget Development Process –
30
A G E N D AI. Budget Development
InstructionsII. Overview of BudgetNetIII. Budget Development ProcessIV. KeywordsV. Entering Budget Request
1. Verify base 2. Fund Source Distribution3. Object Class Distribution4. Submit to OPB
VI. QUESTIONSO F F I C E O F P L A N N I N G A N D B U D G E T
31
“How do we want our requests presented to the Governor and the
General Assembly?”
By program
Clear description that tells what is requested and why
Keywords
32
Begin with the end in mind. . . Organize your data entry by program A program may have no changes or many
changes How should the change items be presented to
clearly communicate the request and the agency intent? Net impact to the program
Each item may have one or many financial transactions behind it spread among various object classes and/or subprograms.
Keywords
33
A keyword index is the unique identifier in BudgetNet that links policy issues to financial transactions.
20 characters or less Unique to an agency Unique to a fiscal year Unique to a change type Associated to a program(s) Program prefixes are helpful
Issue
KeywordIndex
Financial Transactions
Keywords - Index
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Begin with the end in mind. . . The keyword descriptions initiated by the agency
may likely be all the Governor and legislators read when looking at the budget request.
Agencies are encouraged to work with their OPB analyst in developing keyword indexes and the related descriptions.
Keywords
35
The following information is needed before entering the budget request in BudgetNet:
Issue:
Fiscal Year:
Change Type:
Keyword Index:
Change Amount: ___ Position Count Change: __ MV Change:___
County Impacted:
Description:
Justification:
Program(s) Impacted:
Transactions:
Keywords
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Suggested verbs to begin write-ups for the description field:Redistribution Reduction Enhancement
Redirect Reduce Develop
Reassign Alter Augment
Reallocate Decrease Improve
Redistribute Condense Supplement
Move Remove Enlarge
Transfer Eliminate Expand
Realign Increase
Provide
Keywords
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Program Program Program Program Program Program
E x p l a n a t i o n A B C D E F
(Explain in detail for each object class change) Objects of Expenditure
Fiscal Year: Regular Salaries
Change Type: Overtime
Temporary Help
Keyword Index: Fringe Benefits
Personal Liability
County Impacted: Unemployment
Workers' Compensation
Target Amount: Merit System Assessments
Target Position Count Change: Pay for Performance Allocation
Target Motor Vehicle Count Change: Other:
Lapse Factor
Description: Personal Services - - - - - -
Motor Vehicle Expenses
Publications and Printing
Supplies and Materials
Repairs and Maintenance
Equipment (not req. on inventory)
Water and Sewage
Energy
Rents - Other than Real Estate
Insurance and Bonding
Freight
Procurement Card Purchases
Travel
Other Operating Expenses
Regular Operating Expenses - - - - - -
Justification: Motor Vehicle Purchases
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Contractual Services
Capital Outlay
TOTAL EXPENDITURES - - - - - -
Federal Funds
Other Funds
TOTAL FEDERAL & OTHER FUNDS - - - - - -
LOTTERY FUNDS
TOBACCO FUNDS
STATE GENERAL FUNDS - - - - - -
POSITIONS
MOTOR VEHICLES
Keyword WorksheetDEPARTMENT OF
Schedule by Program and Object ClassView 9025
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Example : Enhancement Request Program: Inspections Issue/Action: Open new offices in Macon for safety inspections Change Type: Enhancement Keyword Index: New Office Macon County Impacted: Bibb Change Amount: $190,000 Position Count Change: 2 MV Change:0 Description: Expand services to middle Georgia by opening a new office in Macon
including two positions and operating expenses to meet increased need for inspections ($190,000 total funds). (500 chars)
Justification/Impact: (more detail information on the request – 1,000 chars) Requested Changes to the current budget:
1. Inspections Program/East Macon Office sub-program Personal Services: 1 position, $50,000 (State General Funds) ROE: $20,000 Travel: $3,000 Computer Charges: $7,000 Contracts: $20,000
2. Inspections Program/West Macon Office sub-program Personal Services: 1 position, $50,000 (State General Funds) ROE: $10,000 Travel: $3,000 Computer Charges: $7,000 Contracts: $20,000
Keyword
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Example : Enhancement Request
40
Sample of Budget Request Information
Agency Request Governor’s Recommendation
Inspections1. Expand services to middle Georgia by
opening a new office in Macon including 2 positions and operating expenses to meet increased need for inspections ($190,000 total funds)
100,000 100,000
41
A G E N D AI. Budget Development
InstructionsII. Overview of BudgetNetIII. Budget Development ProcessIV. KeywordsV. Entering Budget Request
1. Verify base 2. Fund Source Distribution3. Object Class Distribution
4. Submit to OPB
VI. QUESTIONSO F F I C E O F P L A N N I N G A N D B U D G E T
42
OPB advances the FY 2008 AOB or Cut-off Amendment data as the FY 2009 and AFY2008 base for the request.
Run View 9029 – Agency Program Financial Summary View in budget development before entering any data.
Run a report in the FY 2008 AOB system for the identified Cut-off amendment (AOB Amendment Analysis Report 329).
The numbers and data in the two reports should be identical.
Entering Budget Request – Verify the base
43
The Keyword Maintenance Screen
and the
Fund Distribution Screen
must be completed
before
entering data in object class screens.
Entering Budget Request – Setup Keywords
44
Entering Budget Request – Fund Distribution
Before selecting a Program from the program list click on the fund distribution tab, select a change type, select a Keyword index associated with the change type
All programs associated with the keyword show in a list Make fund changes as needed Make changes to authorized Motor Vehicle count Make changes to authorized Position count
The numbers and data in the two reports should be identical
Alternative - Select program from program list on left panel, click on Fund Distribution tab
Changes can only be made for the selected program
45
Object Class distribution of fund changesAfter fund distributions distribute fund
amounts to object classes Must agree by program to total fund source
changesRun Pre-check to validate
Enter Federal and Other funds detailMust agree by program to total enter by fund
sourceRun Pre-check to validate
Entering Budget Request – Object Classes and Funds
Detail
46
Pre-check Validates that changes to funds sources equal
changes to object classes by program; federal and other detail equals federal and other total changes.
Personal Services projections Expenditure reports Motor vehicle inventory forms (As requested) Budget Reduction Template Enhancement and Other Adjustment Template Any additional information your OPB Analyst may have
requested
Entering Budget Request – Submit to OPB
47
A G E N D AI. Budget Development
InstructionsII. Overview of BudgetNetIII. Budget Development ProcessIV. KeywordsV. Entering Budget Request
1. Verify base 2. Fund Source Distribution3. Object Class Distribution
4. Submit to OPB
VI. QUESTIONS / Screens DemoO F F I C E O F P L A N N I N G A N D B U D G E T