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BUDGET TRAINING

• Management Supervisory Responsibility Refresher

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Training Objectives

• Budget Office Staff Purpose
• Overview of Budget Accounting Coding
• FMS Query Reporting Tool

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Your Budget Finance Office
Staff
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Budget Finance Office

• Service
• Compliance
• Data Integrity
• Fiscal Oversight
• Resource Management
• Management Reporting

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Account Structure The coding below is explained
in subsequent slides. (Program Index Org
Index Budget Number )
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Account Structure Element Fund/Appropriation

• Fund/Appr Index
• Three character code assigned by the State Board
  for Community Technical Colleges (SBCTC) to
  identify a specific fund and appropriation code.
• 3 major categories
• Governmental, Proprietary, Fiduciary

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Governmental Funds

• State General Fund Capital Projects Account
  for ordinary operations which are the primary
  source of our operating budget and special
  appropriations distributed by the SBCTC.
• 101 State General (000 Appr Index on reports)
  
• 123 Worker Retraining
• 3 Education Legacy Account Funded Programs
  e.g. some High Demand Enrollments and
  Apprenticeship
• 057 State Funded Capital Projects

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Governmental Funds continued

• Special Revenue Account for the proceeds of
  specific revenue sources which are legally
  restricted to expenditure for specified purposes
• 145 Grants Contracts
• Headstart, Running Start, International
  Perkins
• 147 Local Funded Capital Projects
• 148 Dedicated Local
• Self Support Class Fees, Lab Course Fees
• 149 Operating Fees/Tuition

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Proprietary Funds

• Used to account for activities that are similar
  to those found in the private sector. These funds
  are considered self-supporting in that the
  services rendered by them are generally financed
  through user charges or on a cost reimbursement
  basis.
• There are two types of proprietary funds,
  Internal Service funds and Enterprise funds.

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Proprietary Funds continued

• Internal Service Funds Used to account for
  services provided within CCS on a cost
  reimbursement basis
• 440 Central Stores
• 443 Data Processing
• 448 Printing
• 450 Other Facilities
• 460 Motor Pool

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Proprietary Funds continued

• Enterprise Funds may offer services to the
  general public and may or may not be designed to
  produce significant profit
• 522 Associated Students
• 524 Bookstore
• 528 Parking
• 569 Food Services
• 570 Other Auxiliary Enterprises

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Fiduciary Funds

• Fiduciary Funds - account for assets held in
  trust for the state or for eventual disbursement
  to authorized recipients, including individuals
  or private organizations.
• 846 Financial Aid Funds
• 849 Student Loan Funds

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Account Structure Element - Program Index

• Program codes identify the primary activities of
  CCS
• 3 digit code that represents the combination of
  major program and sub-program
• Uniform program coding structure exists for
  purposes of monitoring activities and
  comparability with other colleges nationwide.

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Program Index Examples Major Programs
Subprograms

• 01X
• 011
• 014
• 04X
• 041
• 042
• 043
• 051
• 06X
• 061
• 062
• 063

• Instruction
• Instruction
• Community Education
• Academic Support Services
• Academic Computing Services
• Ancillary Support Services
• Academic Administration
• Libraries - Learning Resources
• Student Services
• Student Services
• Educational Opportunities Program
• Other Special Programs Services

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Program Index Examples Major Programs
Subprograms

• 07X
• 071
• 074
• 076
• 078
• 08X
• 081
• 082
• 083
• 084
• 085
• 09X
• 091
• 092
• 093
• 094

• Department of Corrections Programs
• DOC Instruction
• DOC Academic Support
• DOC Student Services
• DOC General Administration
• Institutional Management
• Institutional Management
• Fiscal Operations
• General Support Services
• Logistical Services
• Community Relations Development
• Facilities Operations
• Utilities Other Fixed Costs
• Building Equipment Maintenance
• Custodial Grounds Services
• Physical Plant Administration

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Program Index Examples Major Programs
Subprograms

• 1X
• 111
• 141
• 142
• 143
• 151
• 161
• 162
• 163
• 181
• Etc.
• 25X
• 26X
• 261
• 264

• Sponsored Programs (Grants)
• Instruction
• Academic Computing Services
• Ancillary Support Services
• Academic Administration
• Learning Resources
• Basic Student Services
• Educational Opportunities Program
• Other Special Programs Services
• Institutional Management
• Etc.
• Service Operation
• Auxiliary Enterprises
• Bookstore
• Student Activities

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Account Structure Element Organizational
Index

• The Org Index represents a location or cost
  center within the campus, division or department.
  It is linked with the Program Index for
  agency-level budgeting and monitoring.
• 4 Digit locally defined code, not reported to OFM
• The 1st digit refers to the CCS unit or campus
• 1- District
• 2- SCC
• 3- SFCC
• 4- IEL

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Account Structure Elements Subobject/Sub-Subob
ject

• Object System defined
• 1-digit code to categorize a type of expenditure
  (highest level)
• A Salary and Wages
• B Employee Benefits
• C Personal Services Contracts
• E Goods and Services
• F Cost of Goods Sold (Proprietary Funds only)
• G Travel
• J Equipment
• K Computer Related Charges
• N Grants, Benefits Client Services
• S Interagency Reimbursements
• T Intra-agency Reimbursements (Transfers)
• W Depreciation, Amortization and Bad Debts
• Sub-object System defined
• 2-digits to further classify expenditure type
• 1st digit is Object code (above)
• Sub-Sub-object
• 2-digits to provide additional detail

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Account Structure Elements Revenue Source
Subsource

• Revenue Source
• 4 digits (all numeric)
• Defined by OFM
• Identifies type of revenue

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Account Structure Elements Revenue Source
Subsource

• Identifies type of revenue
• 03XX Federal Grants Contracts
• 0384 Department of Ed (Federal Workstudy)
• 0393 Dept of Health Human Svcs. (Headstart)

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Account Structure Elements Revenue Source
Subsource

• Identifies type of revenue
• 03XX Federal Grants Contracts
• 0384 Department of Ed (Federal Workstudy)
• 0393 Dept of Health Human Svcs. (Headstart)
• 04XX General/Misc State Revenues
• 0420 Charges for Services
• 0424 Tuition Fees
• 0430 Dedicated Student Fees
• 0431 Miscellaneous Student Fees

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Account Structure Elements Revenue Source
Subsource

• Identifies type of revenue
• 03XX Federal Grants Contracts
• 0384 Department of Ed (Federal Workstudy)
• 0393 Dept of Health Human Svcs. (Headstart)
• 04XX General/Misc State Revenues
• 0420 Charges for Services
• 0424 Tuition Fees
• 0430 Dedicated Student Fees
• 0431 Miscellaneous Student Fees
• 05XX State/Local Grants Contracts
• 0542 Local Gov. Contract/Grant
• 0543 State Gov. Contract/Grant

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Account Structure Elements Revenue Subsource

• Subsource (2-digits)
• Provides greater detail to Revenue Source
• Example of 0424 Tuition Fees
• 0424-TA Apprenticeship Tuition Revenue
• 0424-TR Resident Tuition Revenue
• 0424-TN Non Resident Tuition Revenue
• 0424-A Non-Resident w/Waiver Tuition Revenue
• Called fee code in cashiering

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Account Structure - Review For more
information (http//www.sbctc.ctc.edu/fam)
Chapter 10.30
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FMS Query Reporting Tool

• FMS Query is a desktop application
• Transactions are posted each night so no waiting
  for month end reports
• Reports are easier to read than the monthly
  reports e-mailed using By-Request software
• Reports Available
• Budget Status Report
• Grant/Contract Budget Status Report fiscal year
  only
• Expenditure Report
• Revenue Report
• Payroll Report

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FMS Query Reporting Tool (continued)

• Functionality
• Export to Excel or Word
• Reports contain year-to-date activity or can
  select to view a particular month
• Ability to print or send reports at your desk
• Contact your Budget Finance Office Staff for
  information on obtaining this application

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