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