budgetnet training amended fiscal year 2008 fiscal year 2009

BudgetNet TrainingAmended Fiscal Year 2008

Fiscal Year 2009

Budget Development Agency Training

Revised: 07-25-07

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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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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)

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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)

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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)

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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

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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


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

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Tells the story

Required for all change items (Can be waived by your analyst)

September 4th deadline


Reduction/Enhancement Templates

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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



12

Consider:

Need

Current efforts

Strategy

Legislative Issues

Alternatives

Financial Detail

Leverage



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


Strategic Plans

(p. 5)

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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


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


Capital Budgets

(p. 11)

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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

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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

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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

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Federal Funds (356) Other Funds (357) Unique Object Classes (358) Keyword Financial Summary - agency

(375)

Overview of BudgetNet–Reports - continued

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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

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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

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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

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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

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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



Unique ID:

Budget Development Process –

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“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

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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

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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

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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

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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

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1. Verify base 2. Fund Source Distribution3. Object Class Distribution

4. Submit to OPB


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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

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The Keyword Maintenance Screen

and the

Fund Distribution Screen

must be completed

before

entering data in object class screens.

Entering Budget Request – Setup Keywords

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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

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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

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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

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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

budgetnet training amended fiscal year 2008 fiscal year 2009

Documents

program changes

moving funds

requested changes

impact program performance

general policy guidelines

net changes

enrollment changes

constraints of hb95move