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  1. MARS Chart of Accounts Overview November 24, 1998

  2. Introduction Ed Ross, Controller

  3. Purpose • Become sufficiently familiar with the MARS Chart of Accounts fundamentals in order to: • Understand the Chart of Accounts related to Agency Implementation • Begin defining the Agency-specific Chart of Accounts elements

  4. Objectives • Conceptual understanding of: • MARS Financial System Chart of Accounts Fundamentals • MARS Statewide Chart of Accounts structure • MARS Budgetary Control • MARS Cash Control

  5. Objectives • Conceptual understanding of the Agency Chart of Accounts analysis process including: • Understanding of how MARS Agency-specific fields may be used • Understanding of how MARS Agency-specific hierarchies/roll-ups may be used • Understanding of next steps required to complete Chart of Accounts definition for your agency

  6. Topics • Introduction • Ed Ross, Controller • MARS Chart of Accounts Fundamentals • Brandie Wilkinson (MARS Project) • MARS Statewide Chart of Accounts • Stuart Weatherford (Accounts) • MARS Agency Chart of Accounts • Stuart Weatherford (Accounts)

  7. Topics • MARS Budgetary Control • John Hicks (Governor’s Office for Policy and Management) • MARS Cash Control • John Hicks (Governor’s Office for Policy and Management) • Conclusion • Ed Ross, Controller

  8. Introduction • Expectations and Opportunities • Be able to begin Agency Implementation Notebook - Chart of Accounts downstream activities • Ability to define and identify associated improvements in coding block requirements • Actively engage in defining your agency’s Chart of Accounts under MARS • Ability to work with your Agency Implementation team in consulting/working sessions

  9. 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

  10. Background • AMS came forth with proposals to modify the system to accomplish the missing functionality • A Foundation Design document was drafted providing the basis for Functional Specifications • These modifications were reviewed and prioritized for implementation

  11. Background • Technical Specifications were written for approved modifications and coding was started

  12. MARS Chart of Accounts Objectives • Support of the Commonwealth financial structure • Provide a flexible approach for Agency element definition

  13. MARS Chart of Accounts Fundamentals Brandie Wilkinson (MARS Project)

  14. MARS Chart of Accounts Fundamentals • Topics • MARS Chart of Accounts structure • Chart of Accounts entry-level versus roll-ups (MARS hierarchical structure) • MARS entry-level inference ability • MARS roll-ups

  15. MARS Chart of Accounts Fundamentals • MARS Chart of Accounts structure • Statewide Elements: • Agency Elements:

  16. MARS Chart of Accounts Fundamentals • Entry-level versus roll-ups (hierarchical structure) • Entry-level elements provide the mode of entry of data values • For example, Object is an entry-level element in MARS • Roll-ups provide the means of summing information for reporting • For example, Object Type (STARS Major Object Group) is a roll-up of Objects (STARS Minor Object)

  17. MARS Chart of Accounts Fundamentals • MARS entry-level inference ability • For entry-level elements where a direct relationship exists, some elements may be inferred • For example, a particular expenditure activity could be associated with the MARS Organization element • Similar to STARS Posting Level Program’s ability to infer Allotment Account and Appropriation Account

  18. MARS Chart of Accounts Fundamentals • Entry-level elements will infer their associated roll-up levels from reference tables when reporting • For example, a report requesting total expenditures for a given Object Type (STARS Major Object Group) infers the Object Type on each transaction from the Object (STARS Minor Object)

  19. MARS Chart of Accounts Fundamentals • MARS Find Code Functionality • Users can locate and populate valid codes for an element through the Find Code function • Facilitates the rapid location of valid codes for transaction processing

  20. MARS Chart of Accounts Fundamentals • Common Coding Strings • Stores data values most commonly used by a particular Agency and User Coding String Group • Agencies may optionally use the Common Coding Strings • Initial setup is required to enable the Common Coding Strings

  21. MARS Chart of Accounts Fundamentals • Common Coding Strings (continued) • Data values are automatically populated on documents during data entry • For example, the codes for a specific field office can be pre-populated on a transaction based upon a text description of a Common Coding String that can be associated with each user • Speeds data entry • Facilitates transaction coding

  22. MARS Chart of Accounts Fundamentals • MARS roll-ups, or hierarchical structure • The following MARS elements are hierarchical: • Statewide elements:

  23. MARS Chart of Accounts Fundamentals • Agency elements:

  24. MARS Chart of Accounts Fundamentals • Most elements contain 5 levels: • Code • Class • Category • Type • Group • Organization provides 12 levels • Appropriation Unit provides 3 levels

  25. MARS Chart of Accounts Fundamentals • Code level is the lowest level and the level at which data entry occurs • The other 4 levels are roll-ups of the code level or each other

  26. MARS Chart of Accounts Fundamentals • Hierarchy Examples Preface • MARS hierarchies are a very important concept • MARS hierarchies will require further detailed discussion to gain better knowledge of functionality • Users should ask questions and work with their AIL’s, ALM’s, and FAS’s to develop further knowledge • The following examples are meant to simply provide an overview

  27. MARS Chart of Accounts Fundamentals • Hierarchy examples • Conceptual Example 1 - Simple Hierarchy: • The Class hierarchy may consist of a grouping of Codes. • The Category hierarchy may consist of a grouping of Classes. • The Type hierarchy may consist of a grouping of Categories. • The Group hierarchy may consist of a grouping of Types.

  28. MARS Chart of Accounts Fundamentals • Conceptual Example 1 - Simple Hierarchy

  29. MARS Chart of Accounts Fundamentals • Conceptual Example 2 - Multiple Hierarchies in one Element: • The Class hierarchy may consist of one grouping of Codes. • The Category hierarchy may consist of a second grouping of Codes. • The Type hierarchy may consist of a third grouping of Codes. • The Group hierarchy may consist of a fourth grouping of Codes.

  30. MARS Chart of Accounts Fundamentals • Conceptual Example 2 - Multiple Hierarchies in one Element

  31. MARS Chart of Accounts Fundamentals • Agency/Organization • Agency and Organization are two distinct data elements • Agency and Organization are hierarchically linked • Organizations must be established under an Agency • Organization codes may be duplicated across, but not within, Agencies due to their hierarchical relationship

  32. MARS Chart of Accounts Fundamentals • Fund/Agency Control Options • Specifies coding options for Organization, Activity, and Function • Two main options: • Optional on Accounting • Required on Accounting • Code usage options may be specified for budgetary and accounting transactions, such as, Appropriations, Allotments, and Payment Vouchers • Settings control code usage options for various transactions

  33. MARS Statewide Chart of Accounts Elements Stuart Weatherford (Accounts)

  34. MARS Statewide Chart of Accounts Elements • Topics • MARS Chart of Accounts structure • Statewide Elements:

  35. MARS Statewide Chart of Accounts Elements • MARS Chart of Accounts structure • Statewide Elements:

  36. MARS Statewide Chart of Accounts Elements

  37. MARS Statewide Chart of Accounts Elements • Fund • Coded on transaction • Size - 4 characters • Definition - The MARS Fund data element is used to establish all valid fund values. The Fund data element will be used to establish the Commonwealth’s CAFR Funds. • STARS - 01 (General Fund) • MARS - 0100 (General Fund)

  38. MARS Statewide Chart of Accounts Elements

  39. MARS Statewide Chart of Accounts Elements • Fund Class, Category, Type, and Group used for other statewide reporting needs

  40. MARS Statewide Chart of Accounts Elements • MARS Chart of Accounts structure • Statewide Elements:

  41. MARS Statewide Chart of Accounts Elements

  42. MARS Statewide Chart of Accounts Elements • Agency • Coded on transaction • Size - 3 characters • Definition - The MARS Agency data element is used to establish all valid agency values. • STARS - 551 (Department for Vocational Rehab.) • MARS - 551 (Department for Vocational Rehab.)

  43. MARS Statewide Chart of Accounts Elements

  44. MARS Statewide Chart of Accounts Elements • Agency Class • Inferred from Agency • Size - 4 • Definition - Used to summarize Agency into its associated Cabinet for reporting purposes. • STARS - 46 (Cabinet for Workforce Development) • MARS - 4600 (Cabinet for Workforce Development)

  45. MARS Statewide Chart of Accounts Elements

  46. MARS Statewide Chart of Accounts Elements • Agency Category, Type, and Group used for other statewide reporting needs

  47. MARS Statewide Chart of Accounts Elements • MARS Chart of Accounts structure • Statewide Elements:

  48. MARS Statewide Chart of Accounts Elements

  49. MARS Statewide Chart of Accounts Elements • Organization • Coded on transaction • Size - 4 characters • Definition - The MARS Organization data element is a breakdown of Agency. Up to 12 levels may be defined for Division, Branch, Section, Unit, etc. Level 1 will be used to represent Commonwealth Department. • STARS - 758 (Division of Accounts) • MARS - 0758 (Division of Accounts)

  50. MARS Statewide Chart of Accounts Elements • MARS Chart of Accounts structure • Statewide Elements: