A to Z Budgeting Parts 1 and 2 Munis: Financials/Payroll

Transcription

1 [MU-PR-4-A] [MU-PR-5-A] [MU-FN-7-A] [MU-FN-8-A] [MU-FN-12-A] [MU-FN-13-A] A to Z Budgeting Parts 1 and 2 Munis: Financials/Payroll CLASS DESCRIPTION This class will focus on the integration between the Payroll and Financial Budget Process. Salary and Benefit Projections utilizes the same tables and programs that are the foundation of the Payroll Process, yet many Budget Managers do not realize they can modify these tables and programs for budgeting purposes. Payroll and Financials unite in this session and together we will focus on the steps of the Salary and Benefit Projection process and review the tools available to Budget Managers to produce a projection which will incorporate such things as stipends, vacancies, attrition, longevity and overtime. Part 1) This part will cover setting the stage, establishing a base line, gathering data and setting tables: employee master records, position control, pay types, benefits, and forecasting tools that flow seamlessly into the financial budget projection. Part 2) this part will cover putting the play in action as well as applying analysis tools to the budget data. We will also review reporting tools using excel cubes. OBJECTIVE: After completion of this class, attendees will be able to create Salary and Benefit Projections utilizing tools such as position control, payroll imports and, and learn how to process through to Next Year Budget Entry and post all data to the next year budget. 1

2 Salary and Benefits at a Glance: The diagram below shows the complete process flow for a Salary and Benefit projection. MUNIS Salary and Benefit Projection Post to Budget Base Line Level One Data Entry Budget Office Department Request City Manager Review Create Salary/ Benefit Project as copy from Live Create New Year Starting Salary/ Benefit Project as copy from Base Line Projection Create Department Request Salary/ Benefit Project as copy from New Year Starting Projection Create City Manager Review Salary/Benefit Project as copy from Department Request Projection Run Salary Calculate program to insure that accurate annual wage amounts are calculated Mass Step Increase to bring all employees to July 1 wage levels Adjust Auxiliary Tables for new budget year (Salary Tables, Benefit/Premium Rates, Stipend/ Allowance rates) Switch departmental users to projection using USERS feature Review Department Position Requests using Reporting tools developed for this task Run Benefit Calculate to calculate annual benefit amounts based on new wage levels Run Benefit Calculate to calculate annual benefits amounts based on new wage levels Review existing Position Control and modify (add new positions, change, deactivate old) Department users review existing Position Control allotment and enter changes being requested for new budget year Modify Projection Position Control as necessary Ready to post to Budget? No Review and Correct Yes Run Position Vacancy option to create placeholders for vacant positions No Yes Use procedures developed to budget for lump sum (Overtime, Shift Differential) Run Vacant feature from Projection Position Control to create placeholders for vacancies Determine Budget Projection and Budget level for post Review Vacant Employee records using Projection Employee Master, Job/Salary and Deductions. Check for correct default wage or benefit levels for budget Review changes made by departments using Report Tools comparing Department Request with prior projection Review Vacant Employee records to validate budget amounts for Salary and Benefits Post to Budget Budget Review. Department changes acceptable? Provide copies of report to City Manager and Budget Director for reveiw Review departmental Lump Sum items and adjust if necessary 2

3 Setting a Foundation: The first step after the creation of the salary projection is establishing a foundation. Typically there is an inherent lag between the start of the budget process and the actual dates that the budget encompasses. When creating a Salary and Benefit Projection, the process copies all Live Payroll records for use within the Projection at the time of copy. There is typically a lag time of 6 months or greater from the creation of the projection to the budget adoption. To correctly reflect the budget start period, payroll records will need to be updated to all tables to a baseline. Projection Dates-.If my projection is for the dates 07/01/2015 to 06/30/2016 and I m starting my projection in the February or March time frame, I need to apply the changes to the salary and benefits projection that will bring the everyone to the 07/01/16 starting point. Create and Copy-The best way to achieve this is to create a current year projection and run the global processes to bring employees through the end of the fiscal year. These may include, but are not limited to the following: Anniversary Raises Contact settlements Merit Increases Longevity Increases Known Position Changes Deduction or Benefit Rate Changes A comprehensive listing is included in the Processing Salary and Benefit Data section below. Process the Salary Calculate and the Benefit Calculate for the baseline projection. This baseline now represents all payroll records from the start of the budget period. This baseline can now be used as the starting point for the Salary and Benefit Projections for the next budget year as well as any what-if scenarios that may arise during budget preparation. To use this projection as ground zero for another projection, create the new fiscal year salary and benefit projection using the copy function within the projection generation. After entering the filter criteria for the projection, a pop-up message will display with the option to copy records from an existing projection. 3

4 Answer yes to the Pop up and identify the updated baseline budget as the source to copy. Choose the Accept key to copy the baseline projection to the new Salary and Benefit Projection. The new Salary and Benefit Projection will now have all of the updates to bring the payroll records to the beginning of the budget year. Processing Salary and Benefit Data Projection processing simulates changes that would take place with the budget year. Data is changed and processed through the similar procedures for payroll processing. To be able to mirror the impact of changes to longevity, step increases, merit increases, etc. you will need to know the frequency of these updates. For example, monthly, quarterly, or per pay period. Therefore, you will need to know how data changes are made throughout the year in order to successfully process a salary and benefit projection. Once a Salary and Benefit projection has been started, the process follows a logical progression: Change table values or add new table records 4

5 o New salary table rates o New deduction/benefit rates o New pay type rates o New job classes o New General Ledger/Project Ledger allocations o New calendars o New positions added or existing positions modified Apply mass changes to employee pay rates o Mass Contract Increase Applies new salary table rates to employees on grade/step tables or mass percentage increases to employees who are not paid from a salary table. o Mass Step Increase Applies new step values to employees. o Mass Pay Band Increase Applies mass percentage increases to employees on minimum/mid/maximum pay bands. o Longevity/Experience Report Applies new longevity table rates to employees, if applicable. Complete individual employee changes o Apply unique pay changes applicable to individual employees. Complete projection calculations o Calculate specific annual pay amounts based on the changes made along with effective dates of changes (mid-year changes, and so on). o Calculate annual benefit amounts based on actual salary amounts to be paid. Complete proof and post routines o Review reports and calculations o Post to budget o Print contracts It is important to note that with few exceptions, all changes made to data within a Salary and Benefits projection process need to be repeated within the live payroll records. The Salary and Benefit Projection does allow for the posting of some of the updates within the projection to the live payroll records. Below is a listing of the updated data that can be posted to live payroll records. Salary Tables 5

6 o o o o Copies new salary tables entered or generated within a projection. Employee GL Accounts Copies any changes made to general ledger accounts on employee pay records. Premium Tables Copies any changes made to Health Insurance Premium tables. Remaining Amounts o o o For positions found in the projection, the Current Year Revised Budget amount is pulled and posted to the encumbered field in live Position Control. For pays, the Reference Salary is pulled and posted to the Remaining field in live Employee Job Salary. For deductions, the Annual Amount is pulled and posted to the Remaining field in live Employee Deductions. Allocation Codes Updates existing allocations or inserts new allocations. Please note that this process does not delete allocation codes from live allocation codes, even if they have been removed from the projections data set. Vacancy Considerations With the processing of employee data within the Salary and Benefit Projection, the inclusion of vacant positions becomes an important factor for budget. Positions for which a Department or Agency would like to add or fill should be included with the positions for the existing employees. Likewise, these positions should be treated as filled positions, processing step or contract increases and estimating benefits. The first step to successfully analyze the potential vacancies is to run a vacancy report from live Position Control. The report can then be reviewed between Budget Staff, HR and Department/Agencies to determine which vacancies will be filled and an estimated time line as well as estimated salary for those vacancies. This information will ultimately lead to the calculation of salary savings. Salary savings can be represented within the General Ledger Budget projection and is discussed within the section accounting for Attrition and Salary Savings. Vacancy Report The Position Vacancy Report is a simple MUNIS report program that reports on the vacancies for specified positions. The program allows positions to be specified by any combination of GL organization code, location, job class and group/bargaining unit. The report itself lists the following for each position specified: position, maximum number of full time positions, FTE percent, number of filled positions, number of vacant positions, pooled, job class and 6

7 description, location, group/bargaining unit, minimum grade/step, minimum annual salary and minimum hourly salary. Options allow the report to be sorted by position number, location or job class. The Position Vacancy Report calculates a position s availability as a calculation of the maximum number of full time positions (Max # Emps) times the full time equivalency percentage (FTE). For example: a position with an FTE percent of that allows for a maximum of 3 employees would have an availability amount of (3 x = ). The filled count per position is calculated as the sum of the FTE percentage from every base pay record for that position for active employees. For example: three employees fill the same position. Two of the three employees are part time and thus their base pay for the position have an FTE of The third employee is full time and thus has a base pay FTE of The total filled amount for this position would be ( = ). The Position Vacancy Report calculates the vacant amount per position as a subtraction of the filled count from the available. For example: using the same position in the previous examples, the position would have a vacancy of ( = ). POSITION VACANCY REPORT SCREENSHOT: Upon entering the program, the Position Vacancy Report has three options; Define, Output and Exit. A define is required before outputting the report. DEFINE A define allows the user to set report specifications such as the effective date and sort option as well as specifications on which positions to report on. 7

8 Effective Date: The Effective Date is used to help decide if the position is filled. When counting valid base pay records, we will only sum together the FTE amount from base pay records that are valid for the specified effective date. This allows the program to report only active base pay FTE amounts. Inactive Employees: The Inactive Employees flag is used to help decide if the position is filled. By default, the report does not sum FTE amounts from base pay records for employees that are marked inactive from the Employee Master. By selecting Inactive Employees we remove this restriction. This allows the report to sum together FTE amounts for base pay records on inactive employees whose base pay records may still yet be valid for the Effective Date. Sort Option: The Sort Option switch allows the user to select how the report data is displayed. Selecting job Class orders the report by job class. Selecting Location orders the report by location code and selecting Position orders the report by position number. Organization: The Organization range is used to specify which positions to report on. Any position with an org within the specified range will be included within the report. Location: The Location range is used to specify which positions to report on. Any position with a location within the specified range will be included within the report. Job: The Job range is used to specify which positions to report on. Any position with a job class within the specified range will be included within the report. Group/BU: The Group/Bargaining unit range is used to specify which positions to report on. Any position with a group/bu within the specified range will be included within the report. Note: all four of the specification ranges are cumulative and can be used in any combination OUTPUT When outputting the report, the user is given three standard options: Display, Print and spool. 8

9 The vacancy report should be used for review with Budget, HR and Department/Agencies to determine which positions will be filled within the upcoming Fiscal Year and should therefore be included within the budget planning. Vacancies and Benefits The key to successfully budgeting for vacant positions is to include benefits. To easily establish benefits at the same time that vacancies are created within the Salary and Benefit Projection, defaults can be placed and/or modified on the Job Class Master or Position Control tables. The Job Class Master and the Position Control tables hold default pays, deductions and accruals specific to a job or position. When an employee is hired to the job or position, the system will automatically build the employee detail records specified for pay, deductions and accruals. Voluntary benefits or benefits in which the employee has many choices should also be included within the defaults. Typically health insurance is not included in the defaults for a new hire as the employee has a grace period of 30 days to choose a plan. For budgeting purposes a medium of coverage will need to be determined and used for the default. Below are examples of benefit defaults. Job Class/Position Control Defaults- Make sure that the Health or Dental Deduction Code is listed as a default for the Job Class or Position that has vacancies Default Benefits-Choose the Default Benefits option on the Menu. Update to enter the deduction range for the Health or dental tables. Enter the Carrier, Plan, Coverage and Level. 9

10 Results-When you generate your vacancies the default tables will be generated onto the employee deductions for those vacant employees. Pay Master Calculation Code Implications The Calculation Code options you have chosen can have a significant impact on the budgeting. Calculation codes which do not produce an annual salary will not be included within the employee s budgeted salary. Before any process is performed such as step increases, contract increases or longevity, the calculation codes used within the Pay Master should be reviewed as the ability to annualize pay is the key within Budgeting. 10

11 Calculation Code Options CALC CODE 60: Calc Code 60 VS Calc Code 32- Lets take the example of a car allowance. An employee receives 150 per month. A calc code 60 will take the $150 and take it take it 12 times, however because it is not annualized you would need to do maintenance on the reference salary after the salary calculate to bring an annualized amount into budget. A calc code 32 will annualize the same amount without additional manipulation in the budget module. Take a look at the two screen shots: 11

12 CALC CODE 32: Calc Code 01-vs 04-Similar to the example we just used hourly pay codes can have an impact on the budget as well. A Calc Code 01 just brings in an hourly rate and does not annualize the hours so maintenance will need to enter the annualized numbers within the salary and benefit projection. A Calc Code 04 which is very similar brings in an annual amount for budget purposes, but does not bring in a period pay. Look the screen shots below: 12

13 CALC CODE 01: 13

14 CALC CODE 04: Budgeting for Hourly Pays: As you see from the examples above there is more calculation code to get to the same place. There are pays that are truly hourly, but you still need to budget annually for them such as overtime. The calculation codes for pay can be changed across employee records by utilizing some basic tools. One way to do that is to perform the following utilizing accumulator data: 1. Create a series of job classes that will be used for budgeting non- annualized pays some examples might be: 9000-BUD OVERTIME 9001 BUD TEMPPORARY 9002-BUD SHIFT DIFFERENTIAL Each of these will contain a base pay and then the corresponding non annualized pay 14

15 Sample Job Class: Types Screen 15

16 1. Create an import of employees by division or agency 2. Create Import the Place holder employees into the Employee Master 3. Globally add the employees to the Job Salary Screen 4. Use the Accumulator Data to pull historical data and factor as needed 5. Export the report to excel and use as a basis for an employee import into the reference field of the Job Salary within the projection This step needs to be performed after the salary calculate and before the benefit calculate These steps are reviewed below. EMPLOYEE MASTER IMPORT: Create a forms Definition for the Employee Master with the following minimal required field. Import the temporary employees or placeholders into the Employee Master The spreadsheet should look something like the one listed below: 16

17 Employee Import Screen Globally add the Temp Employees to the Job Salary Screen: 17

18 When adding them make sure that the flag to include additional pays and tax information is included. 18

19 Now that the employees have been added, you can import into the reference field after the salary calculate. Pull historical data from the Accumulator and total by org or agency 19

20 Totals by agency will be the basis for the import The Employee Pay import may look something like the file shown below: Employee Number, Job, Pay, Reference Salary, Org, Obj, Action Employee Pay Import 20

21 NOTE/TIP This step shold be performed after the salary calculate, but before the benefit calculate. 21

22 Position Control Update Before creating vacancies, review the vacancy report and update the minimum salary for vacancies that will be included within the projection. The program will take the minimum grade and step for the vacancy. It is important to note that if your organization s salary tables do not have amounts specified on a zero step, no salary will be generated for the vacancy. To eliminate this issue, review and update the minimum salary before creating vacancies. Updating the minimum grades and steps on positions will ensure that a truer minimum salary will be brought in for the vacancy. Create Vacancies Based on the vacancy report, create position vacancies within the budget by any combination of fields such as location, job or position by performing a search within Salary and Benefit Projections Position Control. 22

23 Vacant positions will only be created for positions which have either No Employees or have a lower number of employees than the maximum for the position. It is highly recommended that the vacancy report and the positions be reviewed prior to creating the vacancies. Choose VACANT from the menu ribbon to create the vacancies. VACANCY PROOF REPORT The result will be employee pay records and deductions created for the vacancies. Employee numbers will be assigned and the employee name will be populated as vacant and the position number. An example appears below. 23

24 Allocation Codes Modify any account allocations that are anticipated to change based on funding. This can represent any combination of General Ledger Accounts and Project Ledger Strings anticipated for the upcoming Fiscal Year. 24

25 Allocation codes do not need to be entered multiple times (within the projection as well as within the live payroll records). Codes updated for the projection can be posted to the live payroll tables. Based on the timing of your first payroll when these allocation codes become effective, post the updated codes from the Salary and Benefit Projection to the payroll. From the Projection Start Status program, choose Post Data to Payroll. Choose Define and choose to post Allocation Codes. Proof the Report Accept the Warning Posting in now complete, the allocation codes have now been updated within the Live payroll records. All employees who are assigned allocation codes will now have the new allocations. 25

26 Posting Salary and Benefit Projection to General Ledger Budget After the Salary and Benefit Calculate has been processed within the Salary and Benefit Projection, the salary budget can be moved to the General Ledger Budget Projection. The projection will populate salary and benefits for all employees and vacancies contained within the Salary and Benefit Projection. The projection is not modular, all data will be sent to the General Ledger Budget Projection. Please not that it is not possible to limit to a single location and/or employee. If that is the desire, to move locations individually, then a separate Salary and Benefit Projection can be set for each location. Choose the GL Budget Projection and level to post the Salary and Benefit Projection. The rounding options will allow to round the employee salary amounts to the nearest dollar, always round up or use dollars and cents. The budget year may also be chosen so that those who budget operations biannually or are updating capital budgets, can post to specific budget years. The proof will produce two reports, an error report and a listing of all employees by their General Ledger Allocation. The error report will list employees whose General Ledger Allocations are not represented within the General Ledger Budget Projection. 26

27 This may be due to new accounts or allocations created for an employee. Benefit accounts may have been missed in the General Ledger Account creation or the General Ledger Budget Projection was not updated with the new accounts. Also an error would occur from an employee being allocated to accounts that are capital or grant funded and not budgeted within the General Ledger Budget Projection. These errors will not prevent the Salary and Benefit Projection from updating the General Ledger but it should be kept in mind that the entire FTE for the employee is not represented within the General Ledger Budget. This will be reflected within the General Ledger Budget Projection by the quantity. The quantity for these employees, and for all employees with allocations, will be a percentage as determined from the account allocation. Before continuing with posting the Salary and Benefit Projection, review the error report and make corrections as needed. In the error report example above, the vacant positions have new account allocations which were not added to the Budget Projection. The process to update the accounts will be first, to add the accounts to the Account Master and second, to update the General Ledger Budget Projection. Examples are provided below. ADD NEW ACCOUNTS From the Account Master, add new accounts as needed. By default, expense and revenue accounts will be flagged as being Budgetary. The Budgetary flag is necessary for the account to be included within the General Ledger Budget projection. 27

28 UPDATE GENERAL LEDGER BUDGET PROJECTION After the new accounts are added, update the General Ledger Projection with the new accounts. This can be accomplished in two ways. If there are a large amount of accounts, choose the Master function in the Define/Start Budget Projection Program. 28

29 This Master function realigns the General Ledger Budget Projection with the Account Master, adding and removing accounts based on the account status, budgetary flag and the funds designated. It is important to note that if accounts were manually deleted from the Budget projection, the Master function will re-add these accounts. To eliminate any unwanted accounts from being added during this process the second method for adding accounts may be used. This is to add accounts directly within the Budget Projection. The ability to add accounts manually within Next Year Budget Entry is available when viewing the Account Info screen. Within Next Year Budget Entry, choose Account Info from the ring menu. Choose the Add tool button and enter the needed accounts and click the Accept tool button. Once all needed accounts have been added from the error report the posting of the Salary and Benefit Projection to the General Ledger Budget Projection can be processed once again. The errors, if any, should now be expected (i.e. errors such as capital accounts or other accounts not included within the projection). The second report will be a listing of the employee detail which will be posted to the General Ledger Budget projection. The report will list the General Ledger Projection number, budget level, budget year and then list the employees, employee pay or benefit, the General Ledger Account and the amount. This report should also be reviewed for accuracy. 29

30 Once satisfied with the information that will be posted, choose to post the data by answering yes to the pop-up message. The result will be all employee data entered as detail lines for their associated General Ledger Accounts. This detail can be reviewed within the program Next Year Budget Entry as shown in the example below. 30

31 In the example above, the employees which are allocated to the General Ledger account are listed within their salaries. The first employee within the list, Timothy Jones has a quantity of.65 rather than 1. This is due to this employee s general ledger allocation. As stated previously, employees who are allocated to more than one account will have their salaries split between multiple accounts and the quantity will become the percentage of allocation, or the FTE charged to that general ledger account. Below is the detail information within the General Ledger Budget Projection detail. 31

32 In the example above, the employee s total salary is calculated at 65, and 65% of this salary is being allocated to the account resulting in a total budget in this account of 42, This is based on the allocation present on the employee s job salary record within the Salary and Benefit Projection shown below. 32

33 The detail will be created from the general ledger allocation and the reference salary within the Employee Job Salary record. The reference salary, as indicated previously is updated by the Salary Calculate process within the Salary and Benefit Projection. 33

34 Image Caption 1. Step Level 1 34

35 Image Caption 2. Step Level 1 For the body of your class documentation, you will use this style. I just wanted to type some sample text here so you can get a feel for how the documentation will look. Step Level 1 Bullet a. Step Level 2 For the body of your class documentation, you will use this style. I just wanted to type some sample text here so you can get a feel for how the documentation will look. Step Level 2 Bullet 35

36 Heading2 NOTE/TIP For the body of your class documentation, you will use this style. I just wanted to type some sample text here so you can get a feel for how the documentation will look. HEADING3 For the body of your class documentation, you will use this style. I just wanted to type some sample text here so you can get a feel for how the documentation will look. NOTE/TIP Heading4 For the body of your class documentation, you will use this style. I just wanted to type some sample text here so you can get a feel for how the documentation will look. Field Name Long table Field Long table Field Long table Field Long table Field Long table Field Long table Field Long table Field Long table Field Field Description Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. 36

37 Field Name Long table Field Long table Field Field Description Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. Long Table Description. 37

38 Analysis Tools There are several tools within the General Ledger Budget Projection programs that we will be exploring within this second half of the presentation to assist with analysis of budget data. Positions Analysis Tools With the posting of the Salary and Benefit projection into the GL Budget Projection, salaries and benefits are allocated by the GL Account or GL Allocation designation on the employee s job salary records. The FTE for the employee s base salary may be split between multiple GL Accounts. This will display as the quantity on the budget detail records for salary detail lines. The total FTE count for the projection can be viewed on the Central Budget Entry program header tiles. This total is calculated based on the accounts selected for the budget projection. For example, if only a single department s accounts were selected the data within the header tiles would change to only represent the selected accounts. In the example below, only the Finance Department accounts were selected. 38

39 Further analysis of these positions can be performed by using the Positions tool. The Positions tool allows for the salary information to be grouped and sequenced in four ways using Payroll details such as location, job class, position or employee as well as by segments within the Chart of Accounts (COA) and the Project Ledger. This allows for analysis of where positions are being funded as well as determining impact. In the example below, the salary information is grouped by the COA segment department, position number, Org code and object code. 39

40 The information will present itself first grouped by department and display the FTE as the quantity and then display total salary and benefits. By clicking on the department, this information will expand to display the FTE, salary and benefits for the department by position. The department that was chosen will populate under the Department Search Criteria as a reminder of which department s position detail is being viewed. The total number of positions will display in the first column. Each position will then display the FTE, salary and benefit totals. Likewise, by clicking on the position, the information will be presented at the next grouping by organization code displaying FTE, Salary and Benefits. The position that was chosen will populate under the Position Search Criteria as a reminder of which position is being viewed. 40

41 By clicking on the org code the final grouping will be displayed, presenting the position by object code for the chosen org code with FTE, salary and benefit totals. This information is very beneficial in reviewing the impact of salaries and benefits against aspects of the operating budget as well as the capital budget. At any time the Search Criteria can be changed by clicking the Start Over tool button. Analysis Tiles Analysis Tiles allow for a two dimensional view of budget amounts based on aspects of the COA, Project Ledger or criteria from budget detail such as payroll deduction, group bargaining unit, job class or location as well as the detail designation of one time appropriation, priority, request groups and user defined groups. The detail designations are entered on the detail screen of the budget projection. Below are examples of these fields and how they can be utilized. 41

42 Request Group: This is a code which is defined under Budget Miscellaneous Codes. This can be used to group budget requests or to identify requests. Examples would be indicating goals, identifying reauthorizing capital or potential programs. User Defined: This is a code which is defined under Budget Miscellaneous Codes. This can be used to further describe the request group. Classification: This field is used to define the budget detail as being a new or expanded program, a new item in an existing program or a continuing item. This assists in breaking out the detail request as to which is new or continuing in a program or within capital projects. One-Time Expenditure or Revenue: This field assists in designating expenses and revenues within an operating budget which are not recurring each budget cycle. For example, while balancing the budget it is beneficial to view which revenues and expenses are forecasted to be only for the current fiscal year. Priority Item: This field assists in designating which detail items are priorities. This designation also assists in sorting detail by priority for the analysis when cuts are necessary within the budget. By using these detail fields the Analysis Tiles become a useful tool to gather quick snapshots of the budget. The Analysis Tiles create a cross table ordering budget data by rows and columns. To create an Analysis Tile, choose the Add Analysis Tile tool button from the ribbon. 42

43 Enter a name for the Analysis Tile within the Name field. In the Row and Column fields, chose from the drop down menu how the cross table will be ordered. The available selection criteria for the rows are based on COA segment or the Project Ledger project. The selection criteria for the columns is based on either COA Segment or budget detail such as payroll data or the detail fields discussed above (request groups, user defined, classification, one-time expenses or revenues, or priority items). In the example below, the Analysis Tile is being used to gather a quick glimpse of the budget by department and classification (new or continuing items). The Analysis Tile was built by selecting the department COA segment for the Row and the projection detail New Program as the Column. 43

44 Projection Totals The Projections Totals tool allows for the budget to be presented based on COA and Project Ledger Criteria across multiple budget years. This data is very useful with Capital Budgeting. To create a view, chose the COA or Project Ledger Segments under the Search Criteria drop down menus. Information will be grouped and presented similar to the Positions tool, where there will be availability to drill into each of the four selection groups. In the example below, the data is being sorted by the COA department segment and the Project Ledger expense string project, phase and task segments. 44

45 Clicking on the Department will display all of the projects that are associated with that COA department segment. The department segment chosen will display under the Department Search Criteria as a reminder as to which department was initially chosen. Clicking on a Project will drill down to the next group selected, which in this example is the project phase. Again, the project selected will display under the Project Search Criteria as a reminder as to which project was initially chosen. 45

46 At any time the Search Criteria can be changed by clicking the Start Over tool button. Budget Scenarios The Budget Scenarios program allows for multiple budget scenarios of budget decision packages to be proposed. Multiple scenarios can be created by applying one or more of these decision packages to a budget projection. The changes can be applied by an amount or a percentage to specific accounts. The Budget Scenarios program is beneficial in gauging the impact of potential changes without applying the changes immediately to the GL Budget Projection. The Budget Scenarios program is external to the GL Budget Projection. A Budget Scenario is created and linked to a GL Budget Projection. Decision Packages are created which apply increases or decreases to budgetary accounts. The impact of the decision packages are then put into play within the Budget Scenario and the impact on the GL Budget can be viewed. Based on this review, the Budget Scenario can be selected to post (update) the GL Budget Projection. When a Budget Scenario is posted to a GL Budget Projection a detail line is inserted within the GL Budget Projection with the increased or decreased amount. To create a Budget Scenario, choose the Budget Scenario tool button from the Centrals Financial menu or from within the Central Budget Entry program. 46

47 When choosing the Budget Scenarios program, the screen opens to the Scenarios Tab. To create a new Budget Scenario, click Add on the ribbon and the Create New Scenario dialog box will appear. The scenario name and description is defined as well as the projection that the scenario will affect. Click Save to create the Budget Scenario. 47

48 The scenario will now appear in the Scenarios tab. 48

49 Clicking the Actions arrow displays four options for the scenario: edit, view, copy, or delete. Use the Packages tab to view and maintain decision packages. Clicking Add on the ribbon opens the decision package dialog box, where you can enter descriptions for the package. 49

50 Enter the title, description and the priority of the decision package. Click Save to create the decision package. The package will be created and appear on the Packages tab. Clicking the Actions arrow displays four options: view/edit, copy, delete and attach. 50

51 Choosing view/edit will display the Package Builder dialog box. The top portion of the Package displays the total additions and reductions as well as the projection in which the package has been placed and the net total. The bottom portion of the Package is segregated into 4 tabs. The fist is the general Package Information. The second is the Budget Lines where the GL accounts are added. The third is 51

52 Comments where notes can be added. The fourth is History which displays which GL Budget Projection the package was posted. Accounts are added to the package clicking the Budget Lines Tab and clicking the + Budget Line tool button and selecting a line type from the drop down. line type. The types available are Amount, Position or Vendor and correlate to the same options found within the GL Budget Projection. Select the type by clicking on the associated icon. This will present account line information. 52

53 In this area a description of the change is entered as well as the GL Account, amount as well as indication of an increase or decrease. Account lines can be copied or deleted by choosing the options to the left of the amount. To add additional budget lines click the + Budget Line tool button. 53

54 Click Save to save the information. The total reduction amount can then be viewed on the package. Open the Comments tab and click the Add Comment button to enter any related comments about the decision package. Click Save to save the comment. 54

55 After scenarios and packages are created, view a scenario by selecting View from the Actions list on the Scenarios tab. After clicking View, the program will display the Decision Packages tab. The first tab will display those packages In Play. The second tab will display those packages that are available to be applied to the scenario. The third tab will display those packages that have been posted to a GL Budget Projection. 55

56 To apply or put a package in play, Click the Available Tab. Click the Actions arrow for the package to apply and chose the Assign option. This will move the package from Available to In Play. The top portion of the Scenario will display the impact of the decision package, showing the budget projection, the adjustment and net totals. 56

57 To view the impact at a lower account level, click the Account DetailsTab on the Scenario. Choose which GL segments to group the totals. In the example below, the amounts are grouped by fund and department. 57

58 To post this decision package (or multiple decision packages), click the box next to the package and choose the Post tool button from the ribbon. A post dialog box will appear displaying the impact on the budget projection. Choose to Save to post the budget scenerio to the budget projection. 58

59 The budget package will move from In Play to Posted on the budget budget scenario as shown in the example below. Clicking on the Posted tab will display the decision packages posted to the GL Budget Projection as well as providing options to edit, copy and undo the package under Actions. 59

60 The ribbon in the Budget Scenarios program contains the following additional options: Option Description Actions Opens the Package Builder dialog box, where you can create Create Package a new decision package. Posts selected Decision Packages to a General Ledger Post Budget Projection. View/Maintain Opens the Next Year Budget Entry program with the current Budget Entry projection as the active set. Opens the Central Budget Entry program with the current Central Budget Entry projection as the active set. Office Opens the budget information in a formatted excel file. Excel Return Returns to the main Budget Scenarios program screen. Return Clicking on the Central Budget Entry tool button on the Scenario will open the GL Budget Projection where the detail lines from the decision package can be viewed. To view the detail, click on the detail icon on the left of the account. This will display all the detail for the associated account. 60

61 Budget Cubes The tools available within Central Budget Entry, Positions/Projection Totals and Analysis Tiles discussed previous, are meant to provide quick snapshots. To utilize the same data but include more underlying detail the Budget Cubes are offered as of version An excel cube aggregates amounts by various categories of data. The amounts in an excel cube are referred to as measures. Examples of measures are Actuals, Original Budget and Revised Budget. The categories of data are referred to as dimensions. A dimension includes fields which can be added to the report such as GL Account, Location, Account Type, Vendor, Position, Asset, and Time (date). This allows the numbers to be summed by the chosen fields. Cubes also contain hierarchies, starting at a high level and allowing drill down to various levels of detail in a quick and easy manner. To drill down, click the plus (+) sign to drill down to the next level. 61

62 Cubes adhere to GL securities, users will not be able to access accounts which they do not have permissions for within MUNIS. For budget projection amounts to be included in the Budget Cube, the Include projection in budget cube data field in the Define /Start Budget Projection program must be checked. Below is a listing of the fields available under the measures and dimensions for the Excel Budget Cube. Measures Account Amounts CY Actual CY Encumbrance CY Original Budget CY Requisition CY Revised Budget LY Actual LY Original Budget LY Revised Budget LY2 Actual LY2 Original Budget LY2 Revised Budget LY3 Actual LY3 Original Budget LY3 Revised Budget Budget Detail Amounts Detail Level 1 Detail Level 2 Detail Level 3 Detail Level 4 62

63 Detail Level 5 Detail Projected Actual Amount Budget Detail Amounts Level 1 Level 2 Level 3 Level 4 Level 5 Projected Actual Amount Dimensions Account Hierarchies o Org/Object/Project o Full Account (Fund/Segments/Object/Project) o Character Code/Object/Full Account Fields o Account Description o Budget Rollup o Character Code o Full Account o Fund o Object o Organization o Organization Object Project o Project o Segments Budget Detail Fields o AP Vendor Name o AP Vendor Number o Asset Description o Asset Number o Budget Request Group o Budget Request Group Code o Commodity o Commodity Code o Deduction o Detail Type (Operating, Salary, Benefit, Project, Project Payroll) o Employee Name o Employee Number o Job Class o Location o Position o User Defined o User Defined Code 63

64 Budget Projection Fields o Projection Description o Projection Number o Projection (Projection Number Projection Description) In the example below, a Budget Cube was created using the Fund, Department and Object Code to compare operating amounts across the projections 5 budget levels. With all of the fields from the Budget Projection available, detail analysis can be performed comparing capital projects, positions, request groups by any of the COA segments such as by fund, department or budget roll-up groups. This data provides extra layers of detail than the quick tools available within Central Budget Entry. In this way Central Budget Entry can be used to quickly identify budget areas which may need to be explored in a more detailed fashion. Budget Cubes can then be used to obtain more granular detail. 64