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MARS Chart of Accounts Overview

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Ed Ross, Controller. MARS Chart of Accounts Fundamentals. Brandie Wilkinson (MARS Project) ... Ed Ross, Controller. Introduction. Expectations and Opportunities ... – PowerPoint PPT presentation

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Title: 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
37
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

70
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
80
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
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