RStars Structure Training

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RStars Structure Training

• Presented by Statewide Financial Management
  Services
• Date Thursday, 05/07/2009, 930-1030am
• Place Employment Auditorium

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What is RStars Structure?

• RStars is the Relational Statewide Accounting
  and Reporting System.
• The structure behind this system involves
  multiple dimensions for capture, control and
  reporting.
• How can we see the pieces?

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Lets create the Weather Agency.

• What programs are legislated?
• Who carries them out organizationally?
• How are dollars funded?

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What programs are legislated?

• Imagine its November and were talking about the
  weather

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What programs are legislated?

• Wind.
• Rain.
• Fog.

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What programs are legislated?

• In July, at the start of the new biennium,
  another program comes to light

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What programs are legislated?

• Sun.

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Who carries out programs organizationally?

• Sometimes new programs are folded into existing
  agencies.
• This time were creating a new agency with three
  branch locations.

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Who carries out programs organizationally?

• Portland.
• Salem.
• Eugene.

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How are dollars funded?

• General Funds.
• Federal Funds.

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First steps

• The legislated state programs wind, rain and fog
  need to tie between budget and accounting.
• Legal control starts with the Oregon Budget
  Information Tracking System (ORBITS).
• Financial control starts with the Relational
  Statewide Accounting and Reporting System
  (RStars).

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How are ORBITS and RStars tied together?

• Since the acronyms sound space-like
• Perhaps a quick digression to the Movie Star Wars
  would not be completely out of line.

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The Force

• "It's an energy field created by all living
  things. It surrounds us, penetrates us, and binds
  the galaxy together."

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The ORBITS Cross-Reference Number

• "It's an entry field created for all active
  program codes. It surrounds, penetrates and binds
  ORBITS and RStars together."

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How is the Cross-Reference Number used?

• Back to the weather.
• Well see how wind, rain and fog fit in overall.
• Also, well see how detailed program elements
  roll up to the summaries listed above.

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The Cross-Reference Number consists of

• 17 digits.
• Divided into nine segments.
• In general the first three segments are required
  to align budget and accounting.
• The latter six segments are then optional to
  further slice and dice agency activity.

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Well concentrate on the first three segments.

• The first segment is unique to each agency, based
  on the agency number.
• The second segment designates overall program
  (i.e. wind, rain, fog).
• The third segment subdivides overall programs
  (i.e. wind monitoring, wind capture).

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Cross-Reference Spreadsheet Budget Side

• Heres a look at a piece of the standard
  spreadsheet used to help align ORBITS and RStars.

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Cross-Reference Spreadsheet Top Level

• Note the blank reporting level type, a reporting
  level number of 1 and an overall program
  description.
• The first segment of the cross-reference number,
  60000 is the agency number.

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Cross-Reference Spreadsheet BAM Level

• Note the B reporting level type, a reporting
  level number of 2 and a summary program
  description.
• The second segment of the cross-reference number,
  is 010.

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Cross-Reference Spreadsheet Agy Level

• The third level ORBITS cross-reference number has
  an A reporting level type, a reporting level
  number of 3 and a detail program description.
  
• The third segment of the cross-reference number,
  is 01.

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Cross-Reference Spreadsheet RStars Side

• Heres a look at another piece of the standard
  spreadsheet used to help align ORBITS and RStars.

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Cross-Reference Spreadsheet Pgm Level 1

• Level 1 designates the overall program.

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Cross-Reference Spreadsheet Pgm Level 2

• Level 2 is the standard level for appropriations.
• Some situations require a dummy level 3 for
  appropriations.

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Cross-Reference Spreadsheet Pgm Level 3

• In general, levels 3 through 9 define budget
  tracking and reporting structure.

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Some program reminders from the prior training

• Program codes are used to define the budgetary
  structure of an agency and are created on the D04
  Program Code Profile in RSTARS.
• This profile is maintained by the agency and
  reviewed by SFMS.
• The Program Code uniquely defines each program
  unit within an agency for budgetary purposes.
• Users can also establish program levels for
  reporting purposes.

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Some program reminders from the prior training

• There are nine program levels available in
  RSTARS. Level one is the highest and level nine
  the lowest.
• Level 0 is always 0000. It represents a
  dummy program to tie all of the real programs
  together at the top for one agency.
• Level 1 is usually 0001.
• Level 2 is standard for appropriations.
• Levels 3 through 9 generally define budget
  tracking and reporting structure.

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Some program reminders from the prior training

• Sometimes its necessary to change an existing
  program code to obtain alignment with the ORBITS
  structure. NO CHANGES should ever be made to
  program codes that have transactions posted to
  them.
• When changes are made to high level program codes
  all program codes at lower levels that roll up to
  the changed program code must be resaved (F10).
• These changes must be done from the highest level
  to the lowest level of the branch.

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Prior Good, Bad, Ugly

• The GOOD Structure is set up as recommended
  with a good numbering system.
• The BAD If structure is changed and not all the
  lower levels are resaved.
• The UGLY If the bad structure is used, this
  creates havoc for your accounting records.

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Next steps

• With the link between budget and accounting in
  mind
• Lets get back to creating that new agency in
  RStars.

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Hierarchies

• Since many of the RStars profiles are
  interrelated
• Certain elements, by definition, have to be set
  up before others.
• Profiles down the line can then use the related
  profiles if they exist and are active.

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Hierarchies
PROFILE RELATIONSHIPS
REQUIRED SEQUENCE
GROUP 1
GROUP 4
1a
D12 Agency Group
I
4a
D53 Appropriation Type
I
b
D53 Cash Basis
I
D15 Appropriation Group
I
b
c
D71 GAAP Function
I
c
20 Appropriation Number
D (D15, D53, D04)
d
D02 Agency
D (D12, D53, D71)
GROUP 5
GROUP 2
5a
24 Index Code
D (D03)
2a
D03 Organization
D (D02)
b
26 Program Cost Account
D (D04)
b
D04 Program
D (D02)
c
21 Index/PCA Relationship
D (24,26)
d
D19 PCA Group
D (26)
GROUP 3
I Independent within the group
D Dependent upon other profiles (shown in
parentheses) being established
3a
D39 State Fund Group
I
b
D22 Appropriated Fund
I
c
D20 GAAP Fund Group
I
The PCA can store many elements. The items here
are dependent on their predecessors.
d
D21 GAAP Fund Type
D (D20)
e
D24 GAAP Fund
D (D21)
f
D73 Cash Fund
I
g
D23 Fund
D (D22, D24, D73)
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Hierarchies

• First in the required sequence.

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Group 1
35
Group 1
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Group 1
37
Group 1

• With the Group 1 background elements in place
• We can input the Oregon Department of Weather
  agency.

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Group 1
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Hierarchies

• Second in the required sequence.

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Group 2

• Lets start with the D03 whos
• We can input the agency level 1 and some basic
  variants within the agency.
• Administration level 2.
• Field Services level 2.
• Portland, Salem and Eugene Locations of Field
  Services level 3.
• A dummy Administration level 3.

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Group 2
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Group 2
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Group 2
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Group 2
45
Group 2
46
Group 2
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Group 2
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Group 2
49
Group 2
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Group 2

• Now lets input the D04 whats
• We can input the agency levels 0 and 1 and then
  some basic variants.
• Wind Program level 2.
• Rain Program level 2.
• Fog Program level 2.

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Group 2
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Group 2
53
Group 2
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Group 2
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Group 2
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Group 2
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Group 2

• Next lets go lower than the appropriation level
  2 with the Rain Program.
• Rain Monitoring level 3.
• Rain Capture level 3.
• Rain Capture Flood Control level 4.
• Rain Capture Drinking Water level 4.

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Group 2
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Group 2
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Group 2
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Group 2
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Group 2
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Group 2

• Just before moving on to the third group in the
  required hierarchy sequence...
• Imagine taking steps like the above to make
  changes in the new biennium.

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Group 2

• Sun will be added.
• Sun Program (level 2).
• Sun Monitoring (level 3).
• Sun Capture (level 3).

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Group 2

• Also imagine success with...
• Fog Program (level 2).
• Fog Monitoring (level 3).
• But, Fog Capture (level 3)...
• Did not work. To be discontinued in AY11 (but
  must remain in AY09).

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Aside Profiles in General

• Use care when changing AY profiles across
  biennia.
• Note which AY is listed on the profiles being
  changed to avoid inadvertently damaging current
  structure.
• Additions need to fold into the existing
  structure.
• Dont delete profiles used to post transactions.
  

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Back to Hierarchies

• Third in the required sequence.

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Group 3

• Lets start with the elements necessary for the
  Weather Agencys General Fund.

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Group 3
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Group 3
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Group 3
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Group 3
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Group 3
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Group 3
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Group 3
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Group 3

• Lets continue with some sample elements
  necessary for the Weather Agencys two Federal
  Funds.

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Group 3

• For the Regular Federal Fund.

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Group 3

• For the American Recovery and Reinvestment Act
  Federal Fund.

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Group 3
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Group 3
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Group 3
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Hierarchies

• Fourth in the required sequence.

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Group 4
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Group 4
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Group 4
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Group 4
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Group 4

• With the Group 4 background elements in place
• BAM inputs the Oregon Department of Weather
  agencys six appropriation numbers.
• A general fund and a federal fund profile for
  each of the three programs Rain, Wind and Fog.
  (Sun to come in AY11.)

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Group 4
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Group 4
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Group 4
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Group 4
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Group 4
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Group 4
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Group 4
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Group 4
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Hierarchies

• To use a grant.
• Here is another sequence to follow.

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Optional Sequence - Grant

• First, lets look at the elements needed for the
  Weather Agencys regular federal grant.
• For Weather Agency, I made them up as I went
  along in reality the following will help
• Grant Award.
• Oregon Accounting Manual (OAM).
• SARS Analysts.

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Optional Sequence - Grant
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Optional Sequence - Grant
100
Optional Sequence - Grant
101
Optional Sequence - Grant
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Optional Sequence - Grant
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Optional Sequence - Grant
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Optional Sequence - Grant
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Optional Sequence - Grant

• In the above example, three phases were used for
  three D04 whats.
• Some agencies use FFYs in phases.
• Some use Agency Code 1.

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Optional Sequence - Grant

• Next, lets look at the elements needed for the
  Weather Agencys ARRA federal grant.

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Optional Sequence - Grant
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Optional Sequence - Grant
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Optional Sequence - Grant
110
Optional Sequence - Grant
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Optional Sequence - Grant
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Back to Required Sequence

• Were back to the final group in the required
  sequence of elements.

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Hierarchies

• Fifth in the required sequence.

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Group 5
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Group 5
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Group 5
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Group 5
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Group 5
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Group 5
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Last, but not least

• The Program Cost Account (PCA).
• This is where we can pull everything upstream
  together.
• The following examples will show higher level
  programs being referenced for Appropriation/Allotm
  ent PCAs.
• Also, lowest level programs being referenced for
  general fund, regular federal fund and ARRA
  federal fund PCAs.

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Group 5
122
Group 5 - Alert

• Note the blank Agency Code 3s on
  Appropriation/Allotment PCAs.
• If PCAs with blank Agency Code 3s are
  inadvertently used for deposits
• Transactions can be reversed and re-entered with
  a new PCA.
• If PCAs with wrong Agency Code 3s are
  inadvertently used for deposits
• Things get to a messy point of no return.

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Group 5
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Group 5
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Group 5
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Group 5
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Conclusion

• So, there we have it.
• With program, organization and fund structure we
  can slice and dice Weather Agency balances and
  transactions by
• What programs are legislated?
• Who carries them out organizationally?
• How are dollars funded?

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Changes to Budget and Accounting Structure

• Should you find you need to make changes to the
  budget structure, accounting structure or both

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Changes to Budget Structure

• Request High Level B and A ORBITS Cross
  Reference additions and changes through the
  Statewide Audit and Budget Reporting Section
  (SABRS) of Budget and Management.

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Who to contact - SABRS Staff

• Stan Jessup [phone]
• Brian DeForest [phone]
• Janet Savarro [phone]

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Changes to Accounting Structure

• Request additions and changes below Level B and
  A ORBITS Cross Reference through Statewide
  Financial Management Services (SFMS).

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Who to contact SFMS Staff

• Dianne Lay [phone] ext. 256
• Karen Morin [phone] ext. 233
• Gary Deblois [phone] ext. 255
• Link to Structure Handout 2009http//www.oregon.go
  v/DAS/SCD/SFMS/docs/resources/Structure_Handout_20
  09.doc

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The End.