USAS BUDGETING

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USAS BUDGETING

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Overview

• Budgeting Fields
• Use of WRK budgeting worksheets
• Use of APPROP program options
• Before closing fiscal year
• After closing fiscal year
• Changing Temporary to Permanent Amounts
• GAAPSET option

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Budgeting Fields
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Budgeting Fields
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Budgeting Fields

• Initial Budget/Initial Revenue Estimate
  Budgeted amount as of July 1
• Carryover Encumbrances Outstanding Encumbrances
  as of 6/3 Never changes again after year is
  closed
• Additions/Deductions Increases or Decreases
  during year
• Expendable Final net budgeted amount
• Next Year Proposed Working field which gets
  carried over to Initial Budget via fiscal year
  adjust process
• GAAP Original Budget First budget for this
  fund/scc that covers the entire fiscal year

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Budgeting Requirements Summary (Hidden)

• Submit a Tax Budget and Certificate of Estimated
  Resources to the County Auditor.
• An Official Certificate of Estimated Resources is
  returned.
• Requests for expenditures are gathered by
  administrators.
• The treasurer may run WRK programs (BUDWRK,
  APPWRK, REVWRK) and enter values for Next Yr
  Proposed fields by using the Next Year Proposed
  options in APPROP.

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Summary continued (Hidden)

• No expenditures can be made in the new FY until
  money is appropriated.
• Board approves a Temporary Appropriation
  Resolution (the treasurer could use the
  USACERT/APPRES program).
• After ADJUST is run for FY closing, a Certificate
  of the Total Amount from all Sources Available
  for Expenditures, and Balances is generated,
  approved and submitted. (Treasurer could use the
  USACERT/CERTBAL program.)

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Summary continued (Hidden)

• If treasurer did not use Next Year Proposed
  options of APPROP prior to closing, then the
  Initial Account Balance options of APPROP can be
  used to enter temporary appropriations for the
  new FY.
• If changes in appropriations occur, the County
  Auditor must be notified.
• If changes in revenue occur, an Amended Official
  Certificate of Estimated Resources must be
  submitted. (Treasurer could use USACERT/AMDCERT
  program to do this.)

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Summary end (Hidden)

• An Annual Appropriation Resolution is submitted
  after final certification of spending plan by
  County Auditor. (Treasurer could use
  USACERT/APPRES program.)
• Treasurer can now enter permanent amounts by
  using the Permanent Account Balance option of
  APPROP.

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Using WRK Programs

• WHEN TO USE
• As worksheet in preparation for entering next
  year proposed or initial appropriations and
  revenues
• As report to the board before and after
  appropriations have been entered on the system
• To generate spreadsheets that can be loaded into
  the NYPLOAD or IABLOAD options of APPROP
• SORTING OPTIONS
• Match sorts available in APPROP data entry options

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APPROP Program Usage

• Provides various choices for updates
• Mass Change
• Data Entry
• Load From Spreadsheet
• District chooses best option based on budgeting
  procedures and user preference

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APPROP Options

• NYP Next Year Proposed
• IAB Initial Account Balance
• PAB Permanent Account Balance
• Prior to Fiscal Year End Closing
• NYPINI - Initialize Next Year Proposed fields
• NYPMASS - Mass change Next Year Proposed fields
• NYPMNT - Enter Next Year amounts individually
• NYPLOAD - Enter NY Proposed by .CSV or
  TAB-delimited file
• After Fiscal Year End Closing
• IABMASS - Mass change Initial Account Balances
• IABMNT Enter Initial Account Balances
  individually
• IABLOAD - Enter initial budget/revenue amounts by
  .CSV or TAB-delimited file
• PABMNT Change Temporary to Permanent Account
  Balances

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MAIN MENU
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Prior to FY Closing

• Next Year Proposed options in APPROP are used to
  enter temporary or permanent appropriations for
  budget or revenue accounts.
• When ADJUST is run for FY closing, the Next Year
  Proposed amounts are moved into the Initial
  Budget or Initial Revenue Estimate fields, and
  also into the GAAP Original Budget/Estimate
  fields.

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NYPINI Initialize Options

• This option is used to zero out the Next Year
  Proposed fields for Budget accounts, Revenue
  accounts, or both.
• It is recommended to run NYPINI prior to using
  either NYPMASS, NYPMNT, or NYPLOAD
• Must enter at least one Wildcard or Range
• Use W (for wildcard) and in Fund to initialize
  all accounts
• Can initialize only specified accounts if desired

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Lets look at NYPINI (Hidden)
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NYPMASS Mass Change Next Year Proposed

• Select to use Budget/Revenue Accounts
• May use up to 10 wildcard or range selections
• Enter the type of mass change to use (what to
  base change on)
• Enter the percentage to use, if applicable
• Indicate whether or not to round the final value

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Options to Base Change On - Budget

• Percentage of Fiscal YTD Expendables
  (Recommended)
• Percentage of Fiscal YTD Expenditures
  (Recommended)
• Fiscal YTD Unencumbered Balance (For projects)
• Percentage of Fiscal YTD Expendable Minus Prior
  Year Encumbrances
• Percentage of Fiscal YTD Expendable Minus
  Current Encumbrances
• Current Next Year Proposed Minus Current
  Encumbered (Recommended for Tough Nougies)

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Options to Base Change On - Revenue

• Percentage of Fiscal YTD Receivables
• Percentage of Fiscal YTD Receipts
• Fiscal YTD Balance Receivable (For projects)

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50 of FYTD Expendable
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90 of FYTD Expendable
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Lets look at NYPMASS (Hidden)
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NYPMNT Build Option

• To be used prior to Fiscal Year End closing
• Will prompt for an amount for each budget or
  revenue account selected
• Sort options are identical to those in the WRK
  programs

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NYPMNT Build Option (continued)

• For budget accounts, must select for the type of
  district
• Benevolent (amount Board approved does not
  include CO encumbrances but CO encumbrances are
  allowed to be spent IN ADDITION TO what is
  approved by the Board)
• Tough Nougie (amount Board approved is the total
  amount they can spend thus initial amounts must
  be REDUCED BY any CO encumbrances)
• May use wildcards and/or range of accounts.
• Can stop and start up with a particular account.

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Build Options Type of District
A Next Year Proposed field will equal the
amount entered. (Benevolent District) 006 3120
561 0000 000000 004 00 000 Board approves FYTD
expendable of 1000 for above account Amount
entered in NYPMNT (option A) 1000 Amount
displayed in NY Proposed field in BUDSCN
1000 Carryover encumbrances (from BUDSCN)
200 After running FYE ADJUST Initial
budget 1000.00 CO encumbrances
200.00 FTD expendable 1200.00
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Build Options Type of District

• B Next Year Proposed field will equal the
  amount entered
• minus the Current Encumbrances.
• (Tough Nougie District)
• 006 3120 561 0000 000000 004 00 000
• Board approves FYTD expendable of 1000 for above
  account
• Amount automatically pulled into NYPMNT 200
  (cur. enc.) Modify that amount in NYPMNT by
  entering 1000
• Amount displayed in NY Proposed field in BUDSCN
  800
• After running FYE ADJUST
• Initial budget 800.00
• CO encumbrances 200.00
• FTD expendable 1000.00
• Not the preferred method
• .

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Tip for Tough Nougies

• However, the preferred method (for tough nougie
  districts) is to use option A ahead of time (in
  NYPMNT), and then right before running FYE
  ADJUST, use the NYPMASS option 6 (current NY
  proposed minus current encumbrances) to subtract
  the end of year encumbrances from the current
  Next Year Proposed amounts for all accounts.
• If you use B option too far ahead of time, you
  run the risk of your encumbered amount changing
  from the time you entered your NY proposed in
  APPROP to the time you run ADJUST for FYE.

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Lets look at NYPMNT (Hidden)
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NYPMNT vs. ACTSCN vs. NYPLOAD
NOTE - Instead of using NYPMNT, you could enter
the Next Year Proposed amounts directly into the
accounts by using ACTSCN. (ACTSCN is not the
most efficient unless there are only a few
accounts to modify). Or, if you want to load NYP
amounts from a spreadsheet, you can use the
NYPLOAD option.
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NYPLOAD

• Allows you to load the NY proposed amounts from a
  .CSV or TAB-delimited input file. You need to
  specify the input file and whether you want a
  test run or update the accounts. A report is
  generated indicating any warnings or errors and
  the success or failure of the account updates.

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EXPWRK NYPLOAD

• The CSV spreadsheet files generated from BUDWRK
  or REVWRK programs are compatible with the
  NYPLOAD program. The first row of the
  spreadsheet automatically includes the required
  column descriptions. Once the next year proposed
  amounts are entered in the spreadsheet, the CSV
  file can then be loaded into the NYPLOAD program.

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NYPLOAD CSV IMPORT FILE
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NYPLOAD.TXT
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Lets look at NYPLOAD (Hidden)
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IAB PROCESS

• The Initial Account Balance options are used
  after closing for the current Fiscal Year, and
  preferably prior to any processing for the new
  FY.
• These options are to be used only if the NYP
  options were not used in the prior year.
• Using these options will enter Board Approved
  Amounts directly into the Initial Budget or
  Initial Estimate Revenue fields. These amounts
  might not be permanent.

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IABMASS- Mass Change IAB

• May use up to 10 wildcard or range selections
• Enter the type of mass change to use (what to
  base change on)
• Enter the percentage to use, if applicable
• Indicate whether or not to round the final value
• Screens are exactly the same as the Mass
  Change Screens for the NYPMASS option

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Options to Base Change On

• For Budgets
• Percentage of Last Fiscal Years Actual
  Expendables
• Percentage of Last Fiscal Years Actual
  Expenditures or Last Fiscal Years Actual
  Receipts
• For Revenue
• A. Percentage of Last Fiscal Years Actual
  Receipts

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IABMNT Build Option

• This option is to be used after Fiscal Year End
  closing
• Program will prompt for an amount for each budget
  or revenue account selected
• Amount will be entered in the Initial Budget or
  Initial Revenue Estimate field
• Sort options are identical to those in the WRK
  programs

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IABMNT Build Option (continued)

• For budget accounts, must select for the type of
  district
• Benevolent (amount Board approved does not
  include CO encumbrances but CO encumbrances are
  allowed to be spent IN ADDITION TO what is
  approved by the Board)
• Tough Nougie (amount Board approved is the total
  amount they can spend thus initial amounts must
  be REDUCED BY any CO encumbrances)
• May use wildcards and/or range of accounts
• Can stop and start up with a particular account

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Build Options Type of District
B Initial Budget/Initial Revenue field will
equal the amount entered in IABMNT.
(Benevolent District) 006 3120 561 0000 000000
004 00 000 Board approves FYTD expendable of
1000 for above account Amount entered in
IABMNT (option A) 1000 Amount displayed in
initial budget field in BUDSCN 1000 Prior
Carryover encumbrances (from BUDSCN)
200 Initial budget 1000.00 Prior CO
encumbrances. 200.00 FTD expendable
1200.00
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Build Options Type of District

• A Initial Budget/Revenue field will equal the
  amount
• entered minus the Current Encumbrances.
• (Tough Nougie District)
• 006 3120 561 0000 000000 004 00 000
• Board approves FYTD expendable of 1000 for above
  account
• Amount automatically pulled into IABMNT 200
  (cur enc.) Modify that amount in IABMNT by
  entering 1000
• Amount displayed in initial budget field in
  BUDSCN 800
• Initial budget 800.00
• Prior CO encumbrances 200.00
• FTD expendable 1000.00

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Lets look at IABMNT (Hidden)
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Alternative - IABLOAD

• Allows you to load the initial budget amounts or
  initial revenue estimates from a .CSV or
  TAB-delimited input file. You need to specify
  the input file and whether you want a test run or
  update the accounts. A report is generated
  indicating any warnings or errors and the success
  or failure of the account updates.

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EXPWRK IABLOAD

• The CSV spreadsheet files generated from BUDWRK
  or REVWRK programs are compatible with the
  IABLOAD program. The first row of the
  spreadsheet automatically includes the required
  column descriptions. Once the initial amounts
  are entered in the spreadsheet, the CSV file can
  then be loaded into the IABLOAD program.

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IABLOAD CSV IMPORT FILE
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IABLOAD.TXT
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Lets look at IABLOAD (Hidden)
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PAB PROCESS

• The Permanent Account Balance option is used
  after closing for the current Fiscal Year, and
  after receiving final certification of the
  districts spending plan.
• This option is used to change any temporary
  appropriations, entered by either the NYP or IAB
  options, to permanent appropriations.
• Using this option will enter Board Approved
  Amounts directly into the FYTD EXPENDABLE or
  RECEIVABLE fields.
• Any adjustments that need to be made for the new
  expendable/receivable amounts , will be made in
  the additions or deductions fields (the initial
  budget/initial revenue amounts will stay the
  same).

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PAB PROCESS (continued)

• For budget accounts, must select for the type of
  district-
• Benevolent (amount Board approved does not
  include CO encumbrances but CO encumbrances are
  allowed to be spent IN ADDITION TO what is
  approved by the Board)
• Tough Nougie (amount Board approved is the total
  amount they can spend thus initial amounts must
  be REDUCED BY any CO encumbrances)

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PABMNT Option Type of District

• A FYTD Expendable field will equal the amount
• entered in PABMNT.
• (Tough Nougie District)
• 006 3120 561 0000 000000 004 00 000
• Tough Nougie Board approves final FYTD
  expendable of 1000 for above account.
• Amount displayed in initial budget field
  700.00
• Amount displayed in prior co encum.
  200.00
• PABMNT pulls in FYTD expendable of 900
• Modify PABMNT amount to 1000
• Initial budget 700.00
• Prior CO encumbrances 200.00
• Additions 100.00
• FTD expendable 1000.00

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PABMNT Option Type of District
B FYTD Expendable field will equal the amount
entered in PABMNT plus prior year carryover
encumbrances. (Benevolent District) 006 3120 561
0000 000000 004 00 000 Board approves FYTD
expendable of 1000 for above account Amount
displayed in initial budget field
800.00 Amount displayed in prior co encum.
200.00 Enter PABMNT amount of 1000.00
Initial budget 800.00
Prior CO encumbrances 200.00
Additions 200.00 FTD expendable
1200.00
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Lets look at PABMNT (Hidden)
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GAAPSET Option

• Allows you to set the GAAP original budget equal
  to the FYTD Expendable and the GAAP original
  revenue estimate equal to the FYTD Receivable
  amount for all accounts in a particular fund/scc.
• Useful primarily for new funds or for districts
  who enter appropriated amounts directly into
  ACTSCN.

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USACERT

• CERTBAL Generates Certificate of Available
  Balance
• After closing for the FY, a Certificate of Total
  Amount from all Sources Available for
  Expenditures, and Balances needs to be
  generated, approved by the Board and submitted to
  the county auditor
• AMDCERT Generates Amended Certificate
• If changes in revenue occur during the fiscal
  year, an Amended Official Certificate of
  Estimated Resources, must be submitted.
• APPRES Generates Appropriation Resolution
• A Temporary Appropriation Resolution may be
  approved by the Board prior to closing for the FY
  or after closing for the FY, an Annual
  Appropriation Resolution is approved by the
  Board after final certificate of spending plan is
  made by the County Auditor.
• SF5 Generates SF5 Part C report
• As of FY 2003-2004, ESC's are no longer required
  to file the SF-5 report with ODE.

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Lets look at CERTBAL (Hidden)
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Lets look at AMDCERT (Hidden)
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Lets look at APPRES (Hidden)
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USALOAD/ACCLOAD (Hidden)

• Replaces the old ACCLOAD program
• Allows all or only specific fields to be updated
  by using a .CSV or TAB-delimited file.
• Any modifications made to the accounts are
  recorded in AUDITS.

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USALOAD/ACCLOAD (Hidden)

• ACCLOAD preference is to load new accounts (for
  districts starting up in USAS)
• You can update NY proposed and Initial
  Budget/Estimate amounts using ACCLOAD however,
  APPROPs NYPLOAD and IABLOAD will do the same
  thing.
• plus APPWRK, BUDWRK REVWRK are being modified
  to create spreadsheets files that would be
  compatible with NYPLOAD IABLOAD so the .CSV
  files would now contain the necessary fields to
  upload the information into the APPROP program.

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USALOAD/ACCLOAD (Hidden)
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QUESTIONS?