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MARS Chart of Accounts Overview November 24, 1998 Introduction Ed Ross, Controller Purpose Become sufficiently familiar with the MARS Chart of Accounts fundamentals in order to: Understand the Chart of Accounts related to Agency Implementation

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introduction

Introduction

Ed Ross, Controller

purpose
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
objectives
Objectives
  • Conceptual understanding of:
    • MARS Financial System Chart of Accounts Fundamentals
    • MARS Statewide Chart of Accounts structure
    • MARS Budgetary Control
    • MARS Cash Control
objectives5
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
topics
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)
topics7
Topics
  • MARS Budgetary Control
    • John Hicks (Governor’s Office for Policy and Management)
  • MARS Cash Control
    • John Hicks (Governor’s Office for Policy and Management)
  • Conclusion
    • Ed Ross, Controller
introduction8
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 agency’s Chart of Accounts under MARS
    • Ability to work with your Agency Implementation team in consulting/working sessions
background
Background
  • Parties to Design Work
    • GOPM, Controller’s 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
background10
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
background11
Background
  • Technical Specifications were written for approved modifications and coding was started
mars chart of accounts objectives
MARS Chart of Accounts Objectives
  • Support of the Commonwealth financial structure
  • Provide a flexible approach for Agency element definition
mars chart of accounts fundamentals

MARS Chart of Accounts Fundamentals

Brandie Wilkinson (MARS Project)

mars chart of accounts fundamentals14
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
mars chart of accounts fundamentals15
MARS Chart of Accounts Fundamentals
  • MARS Chart of Accounts structure
    • Statewide Elements:
  • Agency Elements:
mars chart of accounts fundamentals16
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)
mars chart of accounts fundamentals17
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 Program’s ability to infer Allotment Account and Appropriation Account
mars chart of accounts fundamentals18
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)
mars chart of accounts fundamentals19
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
mars chart of accounts fundamentals20
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
mars chart of accounts fundamentals21
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
mars chart of accounts fundamentals22
MARS Chart of Accounts Fundamentals
  • MARS roll-ups, or hierarchical structure
    • The following MARS elements are hierarchical:
      • Statewide elements:
mars chart of accounts fundamentals24
MARS Chart of Accounts Fundamentals
  • Most elements contain 5 levels:
    • Code
    • Class
    • Category
    • Type
    • Group
  • Organization provides 12 levels
  • Appropriation Unit provides 3 levels
mars chart of accounts fundamentals25
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
mars chart of accounts fundamentals26
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 AIL’s, ALM’s, and FAS’s to develop further knowledge
    • The following examples are meant to simply provide an overview
mars chart of accounts fundamentals27
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.
mars chart of accounts fundamentals28
MARS Chart of Accounts Fundamentals
  • Conceptual Example 1 - Simple Hierarchy
mars chart of accounts fundamentals29
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.
mars chart of accounts fundamentals30
MARS Chart of Accounts Fundamentals
  • Conceptual Example 2 - Multiple Hierarchies in one Element
mars chart of accounts fundamentals31
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
mars chart of accounts fundamentals32
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
mars statewide chart of accounts elements

MARS Statewide Chart of Accounts Elements

Stuart Weatherford (Accounts)

mars statewide chart of accounts elements34
MARS Statewide Chart of Accounts Elements
  • Topics
    • MARS Chart of Accounts structure
      • Statewide Elements:
mars statewide chart of accounts elements35
MARS Statewide Chart of Accounts Elements
  • MARS Chart of Accounts structure
    • Statewide Elements:
mars statewide chart of accounts elements37
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 Commonwealth’s CAFR Funds.
    • STARS - 01 (General Fund)
    • MARS - 0100 (General Fund)
mars statewide chart of accounts elements39
MARS Statewide Chart of Accounts Elements
  • Fund Class, Category, Type, and Group used for other statewide reporting needs
mars statewide chart of accounts elements40
MARS Statewide Chart of Accounts Elements
  • MARS Chart of Accounts structure
    • Statewide Elements:
mars statewide chart of accounts elements42
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.)
mars statewide chart of accounts elements44
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)
mars statewide chart of accounts elements46
MARS Statewide Chart of Accounts Elements
  • Agency Category, Type, and Group used for other statewide reporting needs
mars statewide chart of accounts elements47
MARS Statewide Chart of Accounts Elements
  • MARS Chart of Accounts structure
    • Statewide Elements:
mars statewide chart of accounts elements49
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)
mars statewide chart of accounts elements50
MARS Statewide Chart of Accounts Elements
  • MARS Chart of Accounts structure
    • Statewide Elements:
mars statewide chart of accounts elements52
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
mars statewide chart of accounts elements54
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
mars statewide chart of accounts elements56
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
mars statewide chart of accounts elements57
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
mars statewide chart of accounts elements58
MARS Statewide Chart of Accounts Elements
  • MARS Chart of Accounts structure
    • Statewide Elements:
mars statewide chart of accounts elements60
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)
mars statewide chart of accounts elements62
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)
mars statewide chart of accounts elements64
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)
mars statewide chart of accounts elements66
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)
mars statewide chart of accounts elements68
MARS Statewide Chart of Accounts Elements
  • Object Group used for other statewide reporting needs
mars statewide chart of accounts elements69
MARS Statewide Chart of Accounts Elements
  • MARS Chart of Accounts structure
    • Statewide Elements:
mars statewide chart of accounts elements71
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)
mars statewide chart of accounts elements73
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)
mars statewide chart of accounts elements75
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)
mars statewide chart of accounts elements77
MARS Statewide Chart of Accounts Elements
  • Revenue Source Type and Group used for other statewide reporting needs
mars statewide chart of accounts elements78
MARS Statewide Chart of Accounts Elements
  • MARS Chart of Accounts structure
    • Statewide Elements:
mars statewide chart of accounts elements80
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.)
mars statewide chart of accounts elements82
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)
mars statewide chart of accounts elements84
MARS Statewide Chart of Accounts Elements
  • Balance Sheet Account Category, Type, and Group used for other statewide reporting needs
mars agency chart of accounts

MARS Agency Chart of Accounts

Stuart Weatherford (Accounts)

mars agency chart of accounts elements
MARS Agency Chart of Accounts Elements
  • Topics
    • MARS Chart of Accounts structure
      • Agency Elements:
mars agency chart of accounts elements87
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
mars agency chart of accounts elements88
MARS Agency Chart of Accounts Elements
  • STARS Agency Elements
  • MARS Agency Elements
mars agency chart of accounts elements89
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
mars agency chart of accounts elements90
MARS Agency Chart of Accounts Elements
  • Detailed examples provided for guidance
mars agency chart of accounts elements91
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
mars agency chart of accounts elements92
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’.
mars agency chart of accounts elements93
MARS Agency Chart of Accounts Elements
  • Sub-Object Hierarchy Example
mars agency chart of accounts elements94
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’.
mars agency chart of accounts elements95
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.
mars agency chart of accounts elements97
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).
mars agency chart of accounts elements98
MARS Agency Chart of Accounts Elements
  • MARS Chart of Accounts structure
      • Agency Elements:
mars agency chart of accounts elements99
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
mars agency chart of accounts elements100
MARS Agency Chart of Accounts Elements
  • MARS Chart of Accounts structure
      • Agency Elements:
mars agency chart of accounts elements101
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
mars agency chart of accounts elements102
MARS Agency Chart of Accounts Elements
  • MARS Chart of Accounts structure
      • Agency Elements:
mars agency chart of accounts elements103
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
mars agency chart of accounts elements104
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.
mars agency chart of accounts elements105
MARS Agency Chart of Accounts Elements
  • MARS Chart of Accounts structure
      • Agency Elements:
mars agency chart of accounts elements106
MARS Agency Chart of Accounts Elements
  • Sub-Organization
    • Size - 2 characters
    • Keyed by Agency
    • Available on Expenditure and Revenue transactions, and Mgmt. Budget
mars agency chart of accounts elements107
MARS Agency Chart of Accounts Elements
  • MARS Chart of Accounts structure
      • Agency Elements:
mars agency chart of accounts elements108
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
mars agency chart of accounts elements109
MARS Agency Chart of Accounts Elements
  • MARS Chart of Accounts structure
      • Agency Elements:
mars agency chart of accounts elements110
MARS Agency Chart of Accounts Elements
  • Sub-Revenue Source
    • Size - 2 characters
    • Keyed by Agency
    • Available on Revenue transactions and Mgmt. Budget
mars agency chart of accounts elements111
MARS Agency Chart of Accounts Elements
  • MARS Chart of Accounts structure
      • Agency Elements:
mars agency chart of accounts elements112
MARS Agency Chart of Accounts Elements
  • Reporting Category
    • Size - 4 characters
    • Keyed by Agency
    • Non-hierarchical
    • Available on Expenditure transactions and Mgmt. Budget
mars agency chart of accounts elements113
MARS Agency Chart of Accounts Elements
  • MARS Chart of Accounts structure
      • Agency Elements:
mars agency chart of accounts elements114
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
mars agency chart of accounts elements115
MARS Agency Chart of Accounts Elements
  • MARS Chart of Accounts structure
      • Agency Elements:
mars agency chart of accounts elements117
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
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MARS Agency Chart of Accounts Elements
  • MARS Chart of Accounts structure
      • Agency Elements:
mars agency chart of accounts elements120
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
mars agency chart of accounts elements121
MARS Agency Chart of Accounts Elements
  • MARS Chart of Accounts structure
      • Agency Elements:
mars agency chart of accounts elements123
MARS Agency Chart of Accounts Elements
  • Phase
    • Size - 1 characters
    • Keyed by Project
    • Hierarchical below Project
mars agency chart of accounts elements124
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)
mars agency chart of accounts elements126
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
mars agency chart of accounts elements127
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
mars budgetary control

MARS Budgetary Control

John Hicks (Governor’s Office for Policy and Management)

budgetary control appropriations
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
budgetary control appropriations130
Budgetary Control - Appropriations
  • Appropriation Object
    • Appropriation Object stored with each appropriation
    • No budgetary control by Appropriation Object
budgetary control allotments
Budgetary Control - Allotments
  • Control by:
    • Fund
    • Agency
    • Appropriation Program
    • Allotment Program
    • Allotment Period
budgetary control allotments132
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
budgetary control allotments133
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)
mars cash control

MARS Cash Control

John Hicks (Governor’s Office for Policy and Management)

cash control
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
cash control136
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
conclusion

Conclusion

Ed Ross, Controller

conclusion138
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
conclusion139
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
conclusion140
Conclusion
  • Next steps (continued):
    • Participate in Agency Chart of Accounts working sessions with your AIL’s, ALM’s and FAS’s to define the MARS Chart of Accounts for your agency
      • To determine your agency AIL, visit:
        • http://www.state.ky.us/agencies/adm/mars/agencyteam.pdf
      • An Agency Implementation Notebook Task and Form will be provided in Release 2 that corresponds to this item
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Conclusion
  • Next steps (continued):
    • Determine the impact of the MARS Chart of Accounts on the agency interface and conversion
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