MARS Chart of Accounts Overview

1
MARS Chart of Accounts Overview

• November 24, 1998

2
Introduction

• Ed Ross, Controller

3
Purpose

• Become sufficiently familiar with the MARS Chart
  of Accounts fundamentals in order to
• Understand the Chart of Accounts related to
  Agency Implementation
• Begin defining the Agency-specific Chart of
  Accounts elements

4
Objectives

• Conceptual understanding of
• MARS Financial System Chart of Accounts
  Fundamentals
• MARS Statewide Chart of Accounts structure
• MARS Budgetary Control
• MARS Cash Control

5
Objectives

• Conceptual understanding of the Agency Chart of
  Accounts analysis process including
• Understanding of how MARS Agency-specific fields
  may be used
• Understanding of how MARS Agency-specific
  hierarchies/roll-ups may be used
• Understanding of next steps required to complete
  Chart of Accounts definition for your agency

6
Topics

• Introduction
• Ed Ross, Controller
• MARS Chart of Accounts Fundamentals
• Brandie Wilkinson (MARS Project)
• MARS Statewide Chart of Accounts
• Stuart Weatherford (Accounts)
• MARS Agency Chart of Accounts
• Stuart Weatherford (Accounts)

7
Topics

• MARS Budgetary Control
• John Hicks (Governors Office for Policy and
  Management)
• MARS Cash Control
• John Hicks (Governors Office for Policy and
  Management)
• Conclusion
• Ed Ross, Controller

8
Introduction

• Expectations and Opportunities
• Be able to begin Agency Implementation Notebook -
  Chart of Accounts downstream activities
• Ability to define and identify associated
  improvements in coding block requirements
• Actively engage in defining your agencys Chart
  of Accounts under MARS
• Ability to work with your Agency Implementation
  team in consulting/working sessions

9
Background

• Parties to Design Work
• GOPM, Controllers Office, Transportation,
  Finance Cabinet employees and AMS staff
• Worked through the current STARS elements and
  their functionality
• AMS paralleled baseline functionality and
  identified associated gaps
• Each gap was evaluated for significance, basis in
  structure, and effect on the business case

10
Background

• AMS came forth with proposals to modify the
  system to accomplish the missing functionality
• A Foundation Design document was drafted
  providing the basis for Functional Specifications
• These modifications were reviewed and prioritized
  for implementation

11
Background

• Technical Specifications were written for
  approved modifications and coding was started

12
MARS Chart of Accounts Objectives

• Support of the Commonwealth financial structure
• Provide a flexible approach for Agency element
  definition

13
MARS Chart of Accounts Fundamentals

• Brandie Wilkinson (MARS Project)

14
MARS Chart of Accounts Fundamentals

• Topics
• MARS Chart of Accounts structure
• Chart of Accounts entry-level versus roll-ups
  (MARS hierarchical structure)
• MARS entry-level inference ability
• MARS roll-ups

15
MARS Chart of Accounts Fundamentals

• MARS Chart of Accounts structure
• Statewide Elements

• Agency Elements

16
MARS Chart of Accounts Fundamentals

• Entry-level versus roll-ups (hierarchical
  structure)
• Entry-level elements provide the mode of entry of
  data values
• For example, Object is an entry-level element in
  MARS
• Roll-ups provide the means of summing information
  for reporting
• For example, Object Type (STARS Major Object
  Group) is a roll-up of Objects (STARS Minor
  Object)

17
MARS Chart of Accounts Fundamentals

• MARS entry-level inference ability
• For entry-level elements where a direct
  relationship exists, some elements may be
  inferred
• For example, a particular expenditure activity
  could be associated with the MARS Organization
  element
• Similar to STARS Posting Level Programs ability
  to infer Allotment Account and Appropriation
  Account

18
MARS Chart of Accounts Fundamentals

• Entry-level elements will infer their associated
  roll-up levels from reference tables when
  reporting
• For example, a report requesting total
  expenditures for a given Object Type (STARS Major
  Object Group) infers the Object Type on each
  transaction from the Object (STARS Minor Object)

19
MARS Chart of Accounts Fundamentals

• MARS Find Code Functionality
• Users can locate and populate valid codes for an
  element through the Find Code function
• Facilitates the rapid location of valid codes for
  transaction processing

20
MARS Chart of Accounts Fundamentals

• Common Coding Strings
• Stores data values most commonly used by a
  particular Agency and User Coding String Group
• Agencies may optionally use the Common Coding
  Strings
• Initial setup is required to enable the Common
  Coding Strings

21
MARS Chart of Accounts Fundamentals

• Common Coding Strings (continued)
• Data values are automatically populated on
  documents during data entry
• For example, the codes for a specific field
  office can be pre-populated on a transaction
  based upon a text description of a Common Coding
  String that can be associated with each user
• Speeds data entry
• Facilitates transaction coding

22
MARS Chart of Accounts Fundamentals

• MARS roll-ups, or hierarchical structure
• The following MARS elements are hierarchical
• Statewide elements

23
MARS Chart of Accounts Fundamentals

• Agency elements

24
MARS Chart of Accounts Fundamentals

• Most elements contain 5 levels
• Code
• Class
• Category
• Type
• Group
• Organization provides 12 levels
• Appropriation Unit provides 3 levels

25
MARS Chart of Accounts Fundamentals

• Code level is the lowest level and the level at
  which data entry occurs
• The other 4 levels are roll-ups of the code level
  or each other

26
MARS Chart of Accounts Fundamentals

• Hierarchy Examples Preface
• MARS hierarchies are a very important concept
• MARS hierarchies will require further detailed
  discussion to gain better knowledge of
  functionality
• Users should ask questions and work with their
  AILs, ALMs, and FASs to develop further
  knowledge
• The following examples are meant to simply
  provide an overview

27
MARS Chart of Accounts Fundamentals

• Hierarchy examples
• Conceptual Example 1 - Simple Hierarchy
• The Class hierarchy may consist of a grouping of
  Codes.
• The Category hierarchy may consist of a grouping
  of Classes.
• The Type hierarchy may consist of a grouping of
  Categories.
• The Group hierarchy may consist of a grouping of
  Types.

28
MARS Chart of Accounts Fundamentals

• Conceptual Example 1 - Simple Hierarchy

29
MARS Chart of Accounts Fundamentals

• Conceptual Example 2 - Multiple Hierarchies in
  one Element
• The Class hierarchy may consist of one grouping
  of Codes.
• The Category hierarchy may consist of a second
  grouping of Codes.
• The Type hierarchy may consist of a third
  grouping of Codes.
• The Group hierarchy may consist of a fourth
  grouping of Codes.

30
MARS Chart of Accounts Fundamentals

• Conceptual Example 2 - Multiple Hierarchies in
  one Element

31
MARS Chart of Accounts Fundamentals

• Agency/Organization
• Agency and Organization are two distinct data
  elements
• Agency and Organization are hierarchically linked
• Organizations must be established under an Agency
• Organization codes may be duplicated across, but
  not within, Agencies due to their hierarchical
  relationship

32
MARS Chart of Accounts Fundamentals

• Fund/Agency Control Options
• Specifies coding options for Organization,
  Activity, and Function
• Two main options
• Optional on Accounting
• Required on Accounting
• Code usage options may be specified for budgetary
  and accounting transactions, such as,
  Appropriations, Allotments, and Payment Vouchers
• Settings control code usage options for various
  transactions

33
MARS Statewide Chart of Accounts Elements

• Stuart Weatherford (Accounts)

34
MARS Statewide Chart of Accounts Elements

• Topics
• MARS Chart of Accounts structure
• Statewide Elements

35
MARS Statewide Chart of Accounts Elements

• MARS Chart of Accounts structure
• Statewide Elements

36
MARS Statewide Chart of Accounts Elements
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MARS Statewide Chart of Accounts Elements

• Fund
• Coded on transaction
• Size - 4 characters
• Definition - The MARS Fund data element is used
  to establish all valid fund values. The Fund data
  element will be used to establish the
  Commonwealths CAFR Funds.
• STARS - 01 (General Fund)
• MARS - 0100 (General Fund)

38
MARS Statewide Chart of Accounts Elements
39
MARS Statewide Chart of Accounts Elements

• Fund Class, Category, Type, and Group used for
  other statewide reporting needs

40
MARS Statewide Chart of Accounts Elements

• MARS Chart of Accounts structure
• Statewide Elements

41
MARS Statewide Chart of Accounts Elements
42
MARS Statewide Chart of Accounts Elements

• Agency
• Coded on transaction
• Size - 3 characters
• Definition - The MARS Agency data element is used
  to establish all valid agency values.
• STARS - 551 (Department for Vocational Rehab.)
• MARS - 551 (Department for Vocational Rehab.)

43
MARS Statewide Chart of Accounts Elements
44
MARS Statewide Chart of Accounts Elements

• Agency Class
• Inferred from Agency
• Size - 4
• Definition - Used to summarize Agency into its
  associated Cabinet for reporting purposes.
• STARS - 46 (Cabinet for Workforce Development)
• MARS - 4600 (Cabinet for Workforce Development)

45
MARS Statewide Chart of Accounts Elements
46
MARS Statewide Chart of Accounts Elements

• Agency Category, Type, and Group used for other
  statewide reporting needs

47
MARS Statewide Chart of Accounts Elements

• MARS Chart of Accounts structure
• Statewide Elements

48
MARS Statewide Chart of Accounts Elements
49
MARS Statewide Chart of Accounts Elements

• Organization
• Coded on transaction
• Size - 4 characters
• Definition - The MARS Organization data element
  is a breakdown of Agency. Up to 12 levels may be
  defined for Division, Branch, Section, Unit, etc.
  Level 1 will be used to represent Commonwealth
  Department.
• STARS - 758 (Division of Accounts)
• MARS - 0758 (Division of Accounts)

50
MARS Statewide Chart of Accounts Elements

• MARS Chart of Accounts structure
• Statewide Elements

51
MARS Statewide Chart of Accounts Elements
52
MARS Statewide Chart of Accounts Elements

• Appropriation Unit
• Appropriation Program
• Coded on Appropriation transaction, inferred from
  Program Budget Unit on others
• Size - 2 characters
• Definition - The MARS Appropriation Program will
  be used to represent the STARS Appropriation
  Account.
• STARS - A000
• MARS - A0

53
MARS Statewide Chart of Accounts Elements
54
MARS Statewide Chart of Accounts Elements

• Appropriation Unit
• Allotment Program
• Coded on Allotment transaction, inferred from
  Program Budget Unit on others
• Size - 3 characters
• Definition - The MARS Allotment Program will be
  used to represent the STARS Allotment Account.
• STARS - AA00
• MARS - AA0

55
MARS Statewide Chart of Accounts Elements
56
MARS Statewide Chart of Accounts Elements

• Appropriation Unit
• Program Budget Unit
• Coded on transaction
• Size - 4 characters
• Definition - The MARS Program Budget Unit will be
  used to represent the STARS Posting Level
  Program. The Program Budget Unit will infer the
  associated Appropriation Program, Allotment
  Program and Cash Account.
• STARS - AAAA
• MARS - AAAA

57
MARS Statewide Chart of Accounts Elements

• AP/AL Program and Program Budget Unit
• AP/AL Program and Program Budget Unit are all
  related
• Relationship established through the Program
  Reference Table
• The Program Reference Table allows inference of
  the AP Program from the AL Program, and the AP
  and AL Programs from the Program Budget Unit
• The Program Reference Table performs other
  functions as well, such as establishing the Cash
  Account level

58
MARS Statewide Chart of Accounts Elements

• MARS Chart of Accounts structure
• Statewide Elements

59
MARS Statewide Chart of Accounts Elements
60
MARS Statewide Chart of Accounts Elements

• Object
• Coded on transaction
• Size - 4 characters
• Definition - MARS provides an Object table to
  establish expenditure Object Codes. The MARS
  Object Code defines objects of expenditure that
  appear on spending transactions.
• STARS - E111 (Regular Salaries and Wages)
• MARS - E111 (Regular Salaries and Wages)

61
MARS Statewide Chart of Accounts Elements
62
MARS Statewide Chart of Accounts Elements

• Object Class
• Inferred from Object
• Size - 3 characters
• Definition - The MARS Object Class will be used
  for the STARS Expenditure Sub-Objects.
• STARS - E110 (Salaries and Wages)
• MARS - 110 (Salaries and Wages)

63
MARS Statewide Chart of Accounts Elements
64
MARS Statewide Chart of Accounts Elements

• Object Category
• Inferred from Object
• Size - 2 characters
• Definition - The MARS Object Category will be
  used for the STARS Expenditure Major Objects
  (CAFR).
• STARS - 10 (Personnel Cost)
• MARS - 10 (Personnel Cost)

65
MARS Statewide Chart of Accounts Elements
66
MARS Statewide Chart of Accounts Elements

• Object Type
• Inferred from Object
• Size - 2 characters
• Definition - The MARS Object Type will be used
  for the STARS Expenditure Major Object Group.
• STARS - 1 (Personal Services)
• MARS - 01 (Personal Services)

67
MARS Statewide Chart of Accounts Elements
68
MARS Statewide Chart of Accounts Elements

• Object Group used for other statewide reporting
  needs

69
MARS Statewide Chart of Accounts Elements

• MARS Chart of Accounts structure
• Statewide Elements

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MARS Statewide Chart of Accounts Elements
71
MARS Statewide Chart of Accounts Elements

• Revenue Source
• Coded on transaction
• Size - 4 characters
• Definition - MARS provides a Revenue Source table
  to establish Revenue Source Codes. The MARS
  Revenue Source Code defines revenues that appear
  on revenue transactions.
• STARS - R101 (Sales and Use Tax - Regular)
• MARS - R101 (Sales and Use Tax - Regular)

72
MARS Statewide Chart of Accounts Elements
73
MARS Statewide Chart of Accounts Elements

• Revenue Source Class
• Inferred from Revenue Source
• Size - 3 characters
• Definition - The MARS Revenue Source Class will
  be used for the STARS Revenue Sub-Objects.
• STARS - 100 (Selected Sales and Gross Receipts
  Taxes)
• MARS - 100 (Selected Sales and Gross Receipts
  Taxes)

74
MARS Statewide Chart of Accounts Elements
75
MARS Statewide Chart of Accounts Elements

• Revenue Source Category
• Inferred from Revenue Source
• Size - 2 characters
• Definition - The MARS Revenue Source Category
  will be used for the STARS Revenue Major Objects
  (CAFR).
• STARS - 50 (KY Lottery Corporation Receipts)
• MARS - 50 (KY Lottery Corporation Receipts)

76
MARS Statewide Chart of Accounts Elements
77
MARS Statewide Chart of Accounts Elements

• Revenue Source Type and Group used for other
  statewide reporting needs

78
MARS Statewide Chart of Accounts Elements

• MARS Chart of Accounts structure
• Statewide Elements

79
MARS Statewide Chart of Accounts Elements
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MARS Statewide Chart of Accounts Elements

• Balance Sheet Account
• Coded on transaction
• Size - 4 characters
• Definition - The MARS Balance Sheet Account Code
  would be used to represent the STARS Subsidiary
  Account.
• STARS - 4921 (Advance to Sheriff - Woodford Co.)
• MARS - 2110 (Advance to Sheriff - Woodford Co.)

81
MARS Statewide Chart of Accounts Elements
82
MARS Statewide Chart of Accounts Elements

• Balance Sheet Account Class
• Inferred from Balance Sheet Account
• Size - 3 characters
• Definition - The MARS Balance Sheet Account Class
  is a hierarchy of the MARS Balance Sheet Account
  Code. The MARS Balance Sheet Account Class would
  be used to represent the STARS General Ledger
  Accounts.
• STARS - 0598 (Advances to Sheriffs)
• MARS - 112 (Advances to Sheriffs)

83
MARS Statewide Chart of Accounts Elements
84
MARS Statewide Chart of Accounts Elements

• Balance Sheet Account Category, Type, and Group
  used for other statewide reporting needs

85
MARS Agency Chart of Accounts

• Stuart Weatherford (Accounts)

86
MARS Agency Chart of Accounts Elements

• Topics
• MARS Chart of Accounts structure
• Agency Elements

87
MARS Agency Chart of Accounts Elements

• MARS Agency Chart of Accounts validated against 5
  of the more significant users of STARS Agency
  Elements
• Justice Cabinet
• Tourism Development Cabinet
• Cabinet for Workforce Development
• Natural Resources Cabinet
• Transportation Cabinet

88
MARS Agency Chart of Accounts Elements

• STARS Agency Elements

• MARS Agency Elements

89
MARS Agency Chart of Accounts Elements

• Common use of elements is an objective in MARS
• Considerations when defining the MARS Agency
  elements
• Budgetary control
• Cost reporting
• Project reporting
• Federal reporting requirements
• Usage by transaction type

90
MARS Agency Chart of Accounts Elements

• Detailed examples provided for guidance

91
MARS Agency Chart of Accounts Elements

• Agency Elements - Sub-Object Example
• Cabinet for Workforce Development
• STARS Agency Object to MARS Sub-Object
• The last four characters of the STARS Agency
  Object are used to track educational programs
  such as Electronics versus Biomedical

92
MARS Agency Chart of Accounts Elements

• Agency Elements - Sub-Object Hierarchy Example
• Cabinet for Workforce Development
• STARS Agency Object to MARS Sub-Object Hierarchy
• The first two characters of the STARS Agency
  Object are used to categorize programs recorded
  in the MARS Sub-Object. An example of this would
  be Industrial Education for a Sub-Object of
  Carpentry.

93
MARS Agency Chart of Accounts Elements

• Sub-Object Hierarchy Example

94
MARS Agency Chart of Accounts Elements

• Agency Elements - Example
• Cabinet for Workforce Development
• STARS Location to MARS Function Code
• Used to record facilities, such as Fivco Boyd Co
  Ashland Comm College.

95
MARS Agency Chart of Accounts Elements

• Agency Elements - Example
• Cabinet for Workforce Development
• STARS Location to MARS Function Class
• Used to record county as it relates to facilities
  recorded in the MARS Function.

96
MARS Agency Chart of Accounts Elements

• Function Example

97
MARS Agency Chart of Accounts Elements

• Agency Elements - Example
• Justice Cabinet
• STARS Function to MARS Activity
• Used to record activities, such as hog operations
  (HOG), or cattle operations (CAT).

98
MARS Agency Chart of Accounts Elements

• MARS Chart of Accounts structure
• Agency Elements

99
MARS Agency Chart of Accounts Elements

• Activity
• Size - 4 characters
• Keyed by Agency
• Hierarchical (Class, Category, Type, Group)
• Available on Expenditure transactions and Mgmt.
  Budget
• Used in conjunction with object to determine
  reimbursement billing status

100
MARS Agency Chart of Accounts Elements

• MARS Chart of Accounts structure
• Agency Elements

101
MARS Agency Chart of Accounts Elements

• Function
• Size - 4 characters
• Keyed by Agency (except Class)
• Hierarchical (Class, Category, Type, Group)
• Available on Expenditure transactions and Mgmt.
  Budget
• Recommended use is for location information
  that can be associated with a county (i.e.,
  buildings, sites, etc.)
• Function Class is a statewide element used to
  represent county

102
MARS Agency Chart of Accounts Elements

• MARS Chart of Accounts structure
• Agency Elements

103
MARS Agency Chart of Accounts Elements

• Organization
• Size - 4 characters
• Keyed by Agency
• 12 level hierarchy
• 1st level reserved for Department
• Additional lower levels may be used for Agency
  Organization structure (Division, Branch,
  Section, Unit) or for use as needed

104
MARS Agency Chart of Accounts Elements

• Organization (continued)
• Available on Expenditure and Revenue
  transactions, and Mgmt. Budget
• Should relate hierarchically to Department (or
  next highest level organization structure used)
• Code must be unique across Organization structure
  within a given Agency
• Example - Department of Parks may define a lower
  level Organizations as cost centers.

105
MARS Agency Chart of Accounts Elements

• MARS Chart of Accounts structure
• Agency Elements

106
MARS Agency Chart of Accounts Elements

• Sub-Organization
• Size - 2 characters
• Keyed by Agency
• Available on Expenditure and Revenue
  transactions, and Mgmt. Budget

107
MARS Agency Chart of Accounts Elements

• MARS Chart of Accounts structure
• Agency Elements

108
MARS Agency Chart of Accounts Elements

• Sub-Object
• Size - 2 characters
• Keyed by Agency
• Hierarchical (Class, Category, Type, Group)
• Available on Expenditure transactions and Mgmt.
  Budget

109
MARS Agency Chart of Accounts Elements

• MARS Chart of Accounts structure
• Agency Elements

110
MARS Agency Chart of Accounts Elements

• Sub-Revenue Source
• Size - 2 characters
• Keyed by Agency
• Available on Revenue transactions and Mgmt. Budget

111
MARS Agency Chart of Accounts Elements

• MARS Chart of Accounts structure
• Agency Elements

112
MARS Agency Chart of Accounts Elements

• Reporting Category
• Size - 4 characters
• Keyed by Agency
• Non-hierarchical
• Available on Expenditure transactions and Mgmt.
  Budget

113
MARS Agency Chart of Accounts Elements

• MARS Chart of Accounts structure
• Agency Elements

114
MARS Agency Chart of Accounts Elements

• Termini
• Size - 7 characters
• Keyed by Agency
• Used to record and validate Termini for
  Transportation Cabinet
• Free-form text for all other agencies
• Available on Expenditure transactions and Mgmt.
  Budget

115
MARS Agency Chart of Accounts Elements

• MARS Chart of Accounts structure
• Agency Elements

116
MARS Agency Chart of Accounts Elements
117
MARS Agency Chart of Accounts Elements

• Project
• Size - 5 characters
• Keyed by Agency
• Used for
• Capital Projects
• Grants
• Highway Projects
• Hierarchical
• Able to establish statewide project identifier

118
MARS Agency Chart of Accounts Elements

• MARS Chart of Accounts structure
• Agency Elements

119
MARS Agency Chart of Accounts Elements
120
MARS Agency Chart of Accounts Elements

• Sub-Project
• Size - 2 characters
• Keyed by Project
• Hierarchical below Project
• Ability to infer background information from
  Project/Sub-Project setup

121
MARS Agency Chart of Accounts Elements

• MARS Chart of Accounts structure
• Agency Elements

122
MARS Agency Chart of Accounts Elements
123
MARS Agency Chart of Accounts Elements

• Phase
• Size - 1 characters
• Keyed by Project
• Hierarchical below Project

124
MARS Agency Chart of Accounts Elements

• Agency Elements - Tips
• Smart Codes may be good candidates for use in a
  hierarchy
• Workforce Development Cabinet STARS Agency Object
  Code - 173601
• The first two characters are used to categorize
  programs (17 - Industrial Education) and can be
  inferred through a MARS Class (e.g., Activity)
• The last four characters are used to track
  educational programs (3601 - Carpentry) and can
  be entered into a MARS code (e.g., Activity)

125
MARS Agency Chart of Accounts Elements

• Smart Codes Example

126
MARS Agency Chart of Accounts Elements

• Agency Elements - Tips (continued)
• Data within STARS elements must be analyzed to
  determine if different data definitions are
  stored within the same element
• If an element contains multiple definitions, it
  should be split into multiple MARS elements
• Example - STARS Function
• Value 1200 - Central Kentucky Region
• Value 1300 - Parent/Teacher Conferencing

127
MARS Agency Chart of Accounts Elements

• Agency Elements - Tips (continued)
• Data definitions should be separated in order to
• Streamline codes
• Allow easy identification and relationships
  between coding elements and data types
• Use more standard MARS reporting and inquiry
  techniques
• Facilitate reporting on these codes

128
MARS Budgetary Control

• John Hicks (Governors Office for Policy and
  Management)

129
Budgetary Control - Appropriations

• Control by BFY/Fund/Agency/AP Program combination
• Spending control for on-budget accounts only
• Presence control for off-budget accounts
• Ensures proper accounting strip, but does not
  enforce spending limits

130
Budgetary Control - Appropriations

• Appropriation Object
• Appropriation Object stored with each
  appropriation
• No budgetary control by Appropriation Object

131
Budgetary Control - Allotments

• Control by
• Fund
• Agency
• Appropriation Program
• Allotment Program
• Allotment Period

132
Budgetary Control - Allotments

• Control by (continued)
• Object Type (Major Object Group - 3)/Object Class
  (Sub-Object - E701)
• Indicated on the parent appropriation as control
  by Major Object Group, Sub-Object, or Neither.
• Major Object Group used on most General Fund
  allotments
• Sub-Object used on all Capital Projects Fund
  allotments
• Neither is used on all other fund allotments

133
Budgetary Control - Allotments

• Spending control for on-budget accounts only
• Presence control for off-budget accounts
• Ensures proper accounting strip, but does not
  enforce spending limits
• Allotment Object stored with each allotment
• No budgetary control by Allotment Object (e.g.,
  B101 Regular Allotment for Personal Services)

134
MARS Cash Control

• John Hicks (Governors Office for Policy and
  Management)

135
Cash Control

• Cash is always controlled by Fiscal Year and one
  of the following levels
• Level 1 Fund
• Level 2 Fund/Agency
• Level 3 Fund/Agency/Appropriation Program
• Level 4 Fund/Agency/Appropriation
  Program/Allotment Program
• Level 5 Fund/Agency/Appropriation
  Program/Allotment Program/Program Budget Unit

136
Cash Control

• Ability to override cash control where specified
  by approved users
• Cash control and the related reduction of
  available cash at the time of disbursement in MARS

137
Conclusion

• Ed Ross, Controller

138
Conclusion

• Fulfilled the objectives of providing an overview
  of
• MARS Chart of Accounts Fundamentals
• Statewide Chart of Accounts
• Agency Chart of Accounts
• Budgetary Control Model
• Cash Control Model

139
Conclusion

• Next steps
• Obtain the Chart of Accounts Foundation Concept
  Design document from
• http//www.state.ky.us/agencies/adm/mars/mars.htm
• Complete work on gathering information about the
  current agency code usage
• Complete Agency Implementation Notebook Form
  F6.5.8a
• Complete Agency Implementation Notebook Checklist
  ID8 on Agency SUA Checklist C6.5.1a

140
Conclusion

• Next steps (continued)
• Participate in Agency Chart of Accounts working
  sessions with your AILs, ALMs and FASs to
  define the MARS Chart of Accounts for your agency
• To determine your agency AIL, visit
• http//www.state.ky.us/agencies/adm/mars/agencytea
  m.pdf
• An Agency Implementation Notebook Task and Form
  will be provided in Release 2 that corresponds to
  this item

141
Conclusion

• Next steps (continued)
• Determine the impact of the MARS Chart of
  Accounts on the agency interface and conversion