BudgetNet Training Amended Fiscal Year 2008 Fiscal Year 2009

1. BudgetNet TrainingAmended Fiscal Year 2008 Fiscal Year 2009 Budget Development Agency Training Revised: 07-25-07

2. Budget Development Instructions Overview of BudgetNet Budget Development Process Keywords Entering Budget Request Verify base Fund Source Distribution Object Class Distribution Submit to OPB QUESTIONS A G E N D A O F F I C E O F P L A N N I N G A N D B U D G E T

3. See BudgetNet Homepage for: General Policy Guidelines and Preparation Procedures for AFY 08 and FY09 Requirements for IT Budgets Impact of Budget Reductions Enhancement and Other Adjustments Justification Customer Service Measures Budget Development Instructions (p. 15) (p. 17) (p. 18) (p. 19)

4. Budget Development Instructions –Amended Fiscal Year 2008 • Manage within the constraints of HB95 • Move funds among object classes or subprograms via amendment • As a last resort absolutely essential requests should be submitted in AFY08: • Use same Cut-off amendment as FY09 • Redistributions – among programs first • Enhancements – considered as last resort (p. 9)

5. Budget Development Instructions – Fiscal Year 2009 • Determine the Cut-Off Amendment (AOB) • Validate that data was advanced correctly • For State General Funds Arrive at Adjusted base: • Base Adjustments • One time deletes • Exemptions • Redistributions • 2% Reductions • 2% Enhancements • Annualizers • Other Adjustments (p. 9)

6. Budget Development Instructions • Program Based Budgeting: OPB will be evaluating the agency request by program. The agency request should explain the impact the requested changes will have on the program. • Agencies should use a series of reductions and enhancements to redistribute their resources to fund higher priority programs that may need additional funding to meet the agency’s mission, goals, and objectives. These are required for State General Funds.

7. Budget Development Instructions – FY 2009 Request • Starts with your Cut-Off Amendment (AOB) = FY 09 Base State General Funds • Base Adjustments (with OPB Approval) • One time deletes – one time costs included in base provided by OPB (Negative amounts) • Exemptions – formula based amounts (workload and enrollment changes) not subject to reduction or enhancement (Negative amounts) • Redistributions – allows moving funds among programs to reflect changes in priorities and/or need (Positive or Negative amounts) • Annualizer – annualization of payroll costs initiated in HB95 • Other Adjustments (p. 9)

8. Budget Development Instructions – Pay Raise Annualizer • The remaining months of personal services funds needed for the FY 2008 pay raise in HB95. • Keyword: Pay Raise Annualizer • Description: Annualize the cost of the FY 2008 salary adjustment.

9. Budget Development Instructions – Reductions/Enhancements State General Funds • Reductions – agencies must submit reductions totaling at least 2% of the State General Funds in the Adjusted Base • Enhancements – agencies may submit enhancements not exceeding 2% of the State General Funds in the Adjusted Base

10. Budget Development Instructions – Reduction/Enhancement Templates • Tells the story • Required for all change items (Can be waived by your analyst) • September 4th deadline

11. Budget Development Instructions – Reduction/Enhancement Templates • Explain how the net changes requested impact program performance, delivery of services, and customers • Explain how the program changes affect the agency’s • strategic plan and goals and • how program outcomes and performance measures will be impacted

12. Budget Development Instructions – Reduction/Enhancement Templates Consider: • Need • Current efforts • Strategy • Legislative Issues • Alternatives • Financial Detail • Leverage

13. Budget Development Instructions – Strategic Plans • Each agency is required to have a strategic plan • OPB will analyze how the budget request supports the strategic plan of the agency and the goals of the program • Strategic plans will be available for updating during the budget request period (p. 5)

14. Budget Development Instructions – Program Performance Measures • Data Entry • Measures must be updated for any program structure changes in FY 2008 • Update measures with actual results for FY2007 • FY09 projections should be based on the FY08 cut-off amount • Measures are now maintained at the parent program level. All measures should be reviewed to: • Add sub-program names to the measure description, if needed • Enter new program rankings, an essential part of the agency request • Measures will be available for updating during the budget request period (p. 6)

15. Budget Development Instructions – Capital Budgets • Use Capital Outlay Budgeting System (COBS); link is on BudgetNet Homepage • COBS access request forms on COBS homepage • Instructions available on COBS homepage • Templates available on COBS homepage • Project Implementation Plan • Multi-year, on-going program cost summary and detail • Total cost of ownership • Training held July 20th and 23rd (p. 11)

16. Budget Development Instructions Overview of BudgetNet Budget Development Process Keywords Entering Budget Request Verify base Fund Source Distribution Object Class Distribution Submit to OPB QUESTIONS A G E N D A O F F I C E O F P L A N N I N G A N D B U D G E T

17. Overview of BudgetNet– Changes for FY 2009 • Minimal changes to the application • More functionality in reports • New worksheet reports for adjusted base • Additional report servers • Authorized Counts - Motor Vehicles and Positions - are on Fund Distribution Screen • New change types

18. Overview of BudgetNet– Standard Features • Screen Resolution – 1024 x 768 • Issue Tracking System (ITS) – Reporting a problem • Fund Source Distribution at Program level • Use Navigation buttons • Can use the “Back” button in reports • Need more rows – Just Save • Enter the change amount • Cannot edit base records copied from the FY 2008 AOB/Cutoff Amendment

19. Overview of BudgetNet– Standard Features • The Peach (Edit Button) - Change Screen • Click on the peach to enter changes to a record or to enter multiple records associated with one detail line, subobject class, or unique object class. Clicking on the peach, opens a new screen on which to make additional changes. • Headers and Mouse-Overs • Required Fields * • Save Frequently

20. Overview of BudgetNet– Change Type - Checkmarks For each different change type used to enter a change, a corresponding checkmark appears after saving. The checkmarks have the following colors and letters: LightBluewith an O = One Time Delete Grey with an E = Exemption Yellow with an R = Redistribution Red with an R = Reduction Green with an E = Enhancement Brown with an A = Annualizer Purple with an O = Other Adjustment (p. 9)

21. Overview of BudgetNet– Reports • Schedules – Object Class • 300 - Personal Services (348) • 301 - Regular Operating Expense (349) • 303 - Motor Vehicle Purchases (350) • 304 - Equipment (351) • 305 - Computer Charges (352) • 306 - Real Estate Rentals (353) • 307 - Telecommunications (354) • 312 - Contractual Services (355)

22. Overview of BudgetNet– Reports - continued • Notebook Pages • Agency Notebook Pages (371) • Program Notebook Pages (372) • Agency Notebook Pages – changes by program (373) • Control Sheet by Change Type (374) • Agency Program Worksheet – State General Funds (368) • Changes by Program and Fund Source (370)

23. Overview of BudgetNet– Reports - continued • Federal Funds (356) • Other Funds (357) • Unique Object Classes (358) • Keyword Financial Summary - agency (375)

24. Overview of BudgetNet– Views • Program Object Class (V9022) • Agency Object Class (V9023) • Financial Summary – Agency(V9024) • Keyword views: • Worksheet – Program - Object Class (V9025) • Authorized Position Count (V9026) • Authorized Motor Vehicle Count (V9027) • List by Program (V9028) • Program Financial Summary (V9029)

25. Budget Development Instructions Overview of BudgetNet Budget Development Process Keywords Entering Budget Request Verify base Fund Source Distribution Object Class Distribution Submit to OPB QUESTIONS A G E N D A O F F I C E O F P L A N N I N G A N D B U D G E T

26. Budget Development Process – Getting Started • Keyword is a collection of information about a change. • Keyword index links a program to an action or issue and its financial transactions. • How issues and initiatives are presented in the keyword information is eventually seen by the Governor and the Legislature.

27. Budget Development Process – Keyword Development • STEP 1: Identify the budget actions and policy issues to be presented to the Governor and General Assembly by program. • Issues and actions may include: new initiatives, changes to existing programs, administrative changes, or fulfilling a legislative mandate. • STEP 2: Determine the change type. • One Time Delete, Exemption, Redistribution, Reduction, Enhancement, Annualizer, Other Adjustment • STEP 3: Create a keyword index that identifies that particular issue or action to the program.

28. Budget Development Process – Keyword Development • STEP 4: Develop a one to three sentence description about the particular issue or action. • Include what is to be done and why • STEP 5: Write a brief justification for the change. A typical justification would provide the rationale for the change (who, what, where, when, why, and how). The impact of the change should also be noted. • STEP 6: For each issue, determine the budget transactions that relate to the issue.   • Transactions or changes may occur in various programs, fund sources, and object classes

29. Budget Development Process – Program A Program B Issue Issue Issue Issue Agency Budget Request Change Type: One Time Delete Reduction Enhancement Enhancement Keyword Keyword Keyword Keyword Unique ID: Action to be taken: Description and Justification Description and Justification Description and Justification Description and Justification Transactions: Program, fund source, and object class changes that relate to the issue.

30. Budget Development Instructions Overview of BudgetNet Budget Development Process Keywords Entering Budget Request Verify base Fund Source Distribution Object Class Distribution Submit to OPB QUESTIONS A G E N D A O F F I C E O F P L A N N I N G A N D B U D G E T

31. Keywords “How do we want our requests presented to the Governor and the General Assembly?” By program Clear description that tells what is requested and why

32. Keywords Begin with the end in mind. . . • Organize your data entry by program • A program may have no changes or many changes • How should the change items be presented to clearly communicate the request and the agency intent? • Net impact to the program • Each item may have one or many financial transactions behind it spread among various object classes and/or subprograms.

33. Keywords - Index • A keyword index is the unique identifier in BudgetNet that links policy issues to financial transactions. • 20 characters or less • Unique to an agency • Unique to a fiscal year • Unique to a change type • Associated to a program(s) • Program prefixes are helpful Issue Keyword Index Financial Transactions

34. Keywords Begin with the end in mind. . . • The keyword descriptions initiated by the agency may likely be all the Governor and legislators read when looking at the budget request. • Agencies are encouraged to work with their OPB analyst in developing keyword indexes and the related descriptions.

35. Keywords The following information is needed before entering the budget request in BudgetNet: • Issue: • Fiscal Year: • Change Type: • Keyword Index: • Change Amount: ___ Position Count Change: __ MV Change:___ • County Impacted: • Description: • Justification: • Program(s) Impacted: • Transactions:

36. Redistribution Reduction Enhancement Redirect Reduce Develop Reassign Alter Augment Reallocate Decrease Improve Redistribute Condense Supplement Move Remove Enlarge Transfer Eliminate Expand Realign Increase Provide Keywords Suggested verbs to begin write-ups for the description field:

37. View 9025

38. Example : Enhancement Request Keyword • Program: Inspections • Issue/Action:Open new offices in Macon for safety inspections • Change Type:Enhancement • Keyword Index:New Office Macon • County Impacted: Bibb • Change Amount: $190,000Position Count Change: 2 MV Change:0 • Description:Expand services to middle Georgia by opening a new office in Macon including two positions and operating expenses to meet increased need for inspections ($190,000 total funds). (500 chars) • Justification/Impact: (more detail information on the request – 1,000 chars) • Requested Changes to the current budget: • 1. Inspections Program/East Macon Office sub-program • Personal Services: 1 position, $50,000 (State General Funds) • ROE: $20,000 • Travel: $3,000 • Computer Charges: $7,000 • Contracts: $20,000 • 2. Inspections Program/West Macon Office sub-program • Personal Services: 1 position, $50,000 (State General Funds) • ROE: $10,000 • Travel: $3,000 • Computer Charges: $7,000 • Contracts: $20,000

39. Example : Enhancement Request

40. Sample of Budget Request Information

41. Budget Development Instructions Overview of BudgetNet Budget Development Process Keywords Entering Budget Request Verify base Fund Source Distribution Object Class Distribution Submit to OPB QUESTIONS A G E N D A O F F I C E O F P L A N N I N G A N D B U D G E T

42. Entering Budget Request – Verify the base • OPB advances the FY 2008 AOB or Cut-off Amendment data as the FY 2009 and AFY2008 base for the request. • Run View 9029 – Agency Program Financial Summary View in budget development before entering any data. • Run a report in the FY 2008 AOB system for the identified Cut-off amendment (AOB Amendment Analysis Report 329). • The numbers and data in the two reports should be identical.

43. Entering Budget Request – Setup Keywords The Keyword Maintenance Screen and the Fund Distribution Screen must be completed before entering data in object class screens.

44. Entering Budget Request – Fund Distribution • Before selecting a Program from the program list click on the fund distribution tab, select a change type, select a Keyword index associated with the change type • All programs associated with the keyword show in a list • Make fund changes as needed • Make changes to authorized Motor Vehicle count • Make changes to authorized Position count • The numbers and data in the two reports should be identical • Alternative - Select program from program list on left panel, click on Fund Distribution tab • Changes can only be made for the selected program

45. Entering Budget Request – Object Classes and Funds Detail • Object Class distribution of fund changes • After fund distributions distribute fund amounts to object classes • Must agree by program to total fund source changes • Run Pre-check to validate • Enter Federal and Other funds detail • Must agree by program to total enter by fund source • Run Pre-check to validate

46. Entering Budget Request – Submit to OPB • Pre-check • Validates that changes to funds sources equal changes to object classes by program; federal and other detail equals federal and other total changes. • Personal Services projections • Expenditure reports • Motor vehicle inventory forms (As requested) • Budget Reduction Template • Enhancement and Other Adjustment Template • Any additional information your OPB Analyst may have requested

47. Budget Development Instructions Overview of BudgetNet Budget Development Process Keywords Entering Budget Request Verify base Fund Source Distribution Object Class Distribution Submit to OPB QUESTIONS / Screens Demo A G E N D A O F F I C E O F P L A N N I N G A N D B U D G E T