Budget Development Process

1. Budget Development Process

3. Budget Financial Information • State School Fund • Appropriations • 1000’s, 2000’s • Recommended Budget Techniques

4. 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

5. CIMS Budget Development

6. EMS • Employees • Assignments • Deductions • Payroll Processor CIMS Products FMS • Account Codes • Budget • Vendors • Accounts Payable

7. Budget Development Process

8. 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

9. New Year Setup

10. 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

11. 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

12. 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

13. 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

14. 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

15. EMS New Year Setup • Build EMS members. • Copy employee assignments • Copy EMS setup from prior year • Copy voluntary deductions from prior year

16. Copy Assignments • Copy active assignments only? • Based on assignment status of current year • Establishes positions for employees in new fiscal year

17. 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

18. New Year Review • Accounts copied and cross referenced to prior year • EMS assignments copied to new year • EMS codes copied from prior year

19. Budget Development System

20. Chart of Accounts Budget Development System FMS Budget Development System EMS Budget & Forecasting

21. Budget Development System • FMS budget development • Proposed • Approved • Adopted • EMS budget & forecasting • Model employees • Model budget codes • Projection reports

22. Budget Development System

23. 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.

24. Copy Previous Year Budget

25. 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

26. Employee Deductions Job Codes Addendas W-4 Info Step Increase Compensation Distribution Pay Tables COL Increase Assignments EMS Budget & Forecasting

28. EMS Budget & Forecasting

29. 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

30. Model EMS Budget Data • Add employees for vacancies • Modify Employee FTE • Modify Job Codes • Add Employee Addendas • Modify Standard Deduction Amounts

31. Pay Table Modeling • Increase/ Decrease pay tables by percentage or dollar amount • Create reports without changing the files to run “what if” scenarios

32. 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

33. 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

34. Copy EMS Budget To FMS FMS Budget Development System EMS Budget & Forecasting

35. Copy EMS Budget to FMS • Enter EMS Library • XXEMSFILES – each district has own library • Copy to proposed level 1 and/or proposed level 2

37. 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

38. Copy Proposed to Approved • Copy from proposed level 1 • OR proposed level 2 • OR add proposed level 1 & level 2

39. Copy Approved to Adopted

40. Adjust Adopted Budget • Use previous budget number to make adjustment • Creates budget journal entry

41. 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

42. Budget Reports

43. 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