Budget Management System (BMS) User Manual
Contents
1. TransType 7 Funding Sre z Query Subtype Admin Ctl 7 Res estructure o Formula 7 EE Exclude All Zero Rows Original Budget Indexation Accepted Vars Pending Vars Current Budget Variation List Close BMS Version 12 1 13 Server WCGRACE Database BMFRSTST UserPL USER 21 11 2002 11 27 AM Components of the Core Data Enquiry screen e Year The user can select the Budget year on which they would like to base their query This can be any year stored within the database currently the 1998 1999 Budget year onwards e Outyear The user can select the Outyear on which they would like to base their query given the Budget year selected The valid options are Outyear 0 the current year for the selected Budget year to Outyear 4 33 Query Variables The query may contain all or a selection of the variables shown on the Core Data Enquiry screen The available variables are Agency Output Group Output Classification Trans Code Trans Type Subtype Fund Code PAN Funding Source Admin Control SPP The square boxes to the right of each variable name are used to select the variable s the user would like to appear in the resultant query If a box is marked with a tick the variable will be shown in the resultant query If the box is left unmarked the variable will not appear in the resultant query The valid options for each variable are listed i2. Details E Maintain Variations n View Opens the Maintain Variation Reason screen which displays the following Variation Reason information e Year e Reason ID e Agency e Restricted To variation category e Status e Short Description e Agency Reason and e Treasury comments Update Allows the Variation Reason details to be amended To accept the changes click on the Update button or click on the Close button to discard the changes 23 Mark as Complete only available to Treasury Once the Budget Analyst has completed a review of the Financial Variations within a Variation Reason the Variation Reason is to be marked as complete Selecting this option will put C beside the Variation Reason ID indicating to the System Administrator that this variation is ready to be accepted into the Core All Variation Reasons marked as complete will also be listed on the Administrator Check In screen allowing the administrator to batch accept all completed Variation Reasons and individual variation entries attached to that reason Accept into Core only available to Treasury This functionality is only accessible by users allocated to the Administrator security group This allows the Administrator to accept a Variation Reason and all the individual variation entries attached to that reason into the Core Reject from Work Area If a variation is rejected the whole Variation Reason includin
3. Outyear 3 2008 Outyear 4 The Budget data that is stored within the BMS database is in thousands eg 23 000 is entered as 23 and is comprised of Base Records A base record indicates the projected expenditure revenue in a given year or the projected asset liability at a given point in time for a combination of Agency Output Group Output Class Transaction Type Transaction Sub type Public Account Number Funding Source Admin Controlled Variation Type Special Purpose Payments flag and Period Base records only change as part of the end of year roll over as the new Outyear 0 1s created or due to the impact of changes made to formulae eg indexation or variables during the year eg restructures Variations Changes to a base projection are produced through a variation which can be current permanent or temporary in nature Current The variation is largely or completely affecting the current year Budget Outyear 0 Permanent The variation has no expiry date When the database is rolled over at the end of the Budget year the financial effect of this variation will be included in the base of all the Outyears including the new Outyear 4 Temporary The variation has an expiry year that can be entered into BMS The expiry year can go beyond the years currently held within the database For example the variation may expire in 2007 but Outyear 4 may currently be for the 2003 04 period Variations can be s
4. An increase decrease in a SDTF asset item must be offset by either an increase decrease in SDTF liabilities eg borrowings a decrease increase in a SDTF asset a decrease increase in SDTF expenses eg maintenance expense capitalised or an increase decrease in SDTF revenue Increase Decrease in Liabilities Variations in Consolidated Fund liabilities should be treated in the same manner as variations to Consolidated Fund revenue accounts Increases decreases to Consolidated Fund liabilities should only be processed in BMS where agencies have identified corresponding increases decreases in Consolidated Fund revenues An increase decrease in a SDTF liability item must be offset by either an increase decrease in SDTF assets eg cash a decrease increase in SDTF liability a decrease increase in SDTF revenue or an increase decrease in SDTF expenditure 3 1 2 Adjustments An adjustment changes the base Budget directly as opposed to a transfer which is recorded as a variation to the base Budget For an adjustment to be valid in BMS it must have a net effect of zero Agencies will need to enter at least two separate Financial Variations which must offset one another within the same Variation Reason for an adjustment to be valid As an adjustment directly changes the base Budget the adjustment variation type has been automatically disabled Agencies will not be able to enter adjustment variations prior to consultin
5. Database BHFRSTST UserPL USER 21 11 2002 917 AM 2 4 Tabs By clicking on the Tab Buttons the user can change the work area in BMS The available buttons are e Agency Changes only available to agencies The Agency Changes tab is used to create new Variation Reasons and Financial Variations delete Variation Reasons from the Annual Budget tab and delete Financial Variations through the Maintain Variations screen update or reject Variation Reasons and update and view Financial Variations through the Maintain Variation screen and create delete and update carry forward information Analyst Work only available to Treasury The Analyst Work tab is the area of the system where changes can be made to variations that have been recommended in the Agency Changes tab or variations that have been checked out of the Annual Budget tab A Treasury Budget Analyst can also create new variations within the Analyst Work tab Changes made within this tab will not show within the Core information until the variations have been Accepted into the Core by the System Administrator Annual Budget The Annual Budget tab is where the Core information is stored consisting primarily of Original Budget or base information plus accepted variations submitted by the Agency and or entered into the system by a Treasury Budget Analyst Chart Maintenance The Chart Maintenance tab contains the Chart of Accounts information relating to the In
6. coc detienen an 14 Agency Changes Analyst Work Tab esee 15 4 1 Creating New Agency Variations 15 4 1 1 Creating New Variation 16 4 1 2 Creating New Financial Variations csccesceseesceeseeeeeeeeceseeeseeneeees 18 42 Viewing and Updating Variation Reasons and Financial Variations 22 4 2 1 Varato 27 4 3 Deleting Variations from the Core 3l 4 3 1 Check Out of the Core Database tonc aaepe 31 4 3 2 Deleting Variation Reasons i ete 32 4 3 3 Deleting Financial Variations dett tears eric Innen 33 5 Annual Budget Tabria cance e ee tia seu ei Sac ees 34 5 1 Core Data Bngulty eas 35 5 2 NE tue tro 40 5 3 General FE UE tn tl te tn iu mtd 42 54 Variations desse ha Care en uta s it fa cap tet dus 44 5 4 1 CTassiticatioti oT Vaftiatiofis EN SUB AINSI RD 44 5 4 2 Performing Operations on a Variation 46 5 4 3 Variation History rtp ptr cod S E deci 50 BOrWards u a aoa seat oec tor deese d eg tae d he Nee A tok 51 6 1 Carry Forward of Unexpended Appropriation sess 51 6 2 Forward of Balances of Accounts in 51 6 3 Carry Forward Timetable o bod eii
7. eg payables Increase Decrease in Revenue An increase or decrease in revenue can be applied against either the Consolidated Fund or a Special Deposit and Trust Fund SDTF Increases or decreases in Consolidated Fund revenue Y and L items will have an effect on the level of funding available within the Treasurer s reserve Excess Consolidated Fund revenue can be used to meet other expenditure demands or revenue shortfalls Within the SDTF a variation recognising an increase decrease in revenue will require agencies to enter a balancing variation into BMS An increase decrease in a SDTF revenue item must be offset by either an increase decrease in SDTF expenditure an increase decrease in a SDTF asset eg cash receivables or a decrease increase in a SDTF liability eg loans Transfer Funds transfers between expenditure revenue assets or liabilities within either the Consolidated Fund or SDTF must have a net effect of zero in order to be valid within BMS Agencies are required to enter at least two separate Financial Variations which offset one another within the same Variation Reason Increase Decrease in Assets Variations in the value of Consolidated Fund assets should be treated in the same manner as variations to Consolidated Fund expenditure accounts Increases decreases to Consolidated Fund assets should only be processed in BMS where agencies have identified the need for a RAF or a potential saving
8. Forwards is in draft form An updated section will be forwarded to users once BMS procedures have been finalised As part of the Budget process agencies are required to provide indicative actual information for two forms of interyear transfers Carry Forwards of Unexpended Appropriation and Carry Forward of Balances of Special Deposits and Trust Funds 6 1 Carry Forward of Unexpended Appropriation Section 8A 2 of the Public Account Act 1986 provides for agencies to carry forward the unexpended balance of any appropriation in the Consolidated Fund Recurrent and Works and Services between financial years subject to approval by the Treasurer The maximum amount that can be transferred is limited to 3 per cent of the total appropriation of the relevant Division These unexpended balances will be carried forward into departmental operating accounts Any amounts carried forward must be spent within the first three months of the next financial year or with the approval of the Treasurer by the end of the financial year 6 2 Carry Forward of Balances of Accounts in SDTF The carry forward of the closing balances or part of the closing balance of all accounts in the Special Deposits and Trust Fund is subject to approval by the Treasurer The only exceptions are those accounts classified as True Trust accounts where balances are automatically carried forward into the following financial year Where all or part of the closing bal
9. Variation Reasons users will need to expand the tree structure one level To view the options available for a particular Variation Reason the user should select a Variation Reason and click on their right mouse button The menu option is separated into functions related to Reasons and Financial Variation distinguished by a line across the menu From the menu the user can e View Reason e Update Reason e Mark as Complete only available to Treasury officers e Accept into Core only available to the BMS System Administrator e Reject from Work Area e Show Effect e Delete from Core e View RAF Details e Update RAF Details only available to Treasury officers 22 e Submit to Treasury only available to agency officers e View Variations e Maintain Variations Budget Management System File Edit Options Window Help Filter Ok Budget Year 2002 03 T E Variations Multi amp gency Variations View 40541330 Test Update 41582020 Tas Audit Mark as Complete 99 Other EJ AU Tasmanian Audit Office Indsted E CH Health and Human Accept into Core a DV Economic Developme Reject from Work Area 3 EA Education Delete from Core i FG Finance General Show Effect FG Test Agency GV Office of the Governor View RAF Details KK Test LC Legislative Council LG Legislature General ML Ministerial and Parliamentary Support HA House of Assembly Update
10. a combination of positive and negative variations across the Outyears Separate variations must be created to cater for the positive and negative impacts For example a user may wish to request that a revenue estimate be increased above the existing forward estimate for Outyear 1 decreased below the forward estimate for Outyear 2 increased for Outyear 3 and decreased for Outyear 4 To enter this request the user should create a revenue variation against Variation Type I increase to show the Outyear 1 and Outyear 3 impacts and a separate revenue variation against Variation Type D decrease to show the Outyear 2 and Outyear 4 impacts The same Variation Types would be used in the case of an expenditure variation which increased the estimate in Outyears 1 and 3 and decreased the estimate in Outyears 2 and 4 13 3 8 Where a current Budget year Variation Reason will require formal approval from the Treasurer either for additional Consolidated Fund expenditure for a transfer between Outputs or Output Groups of more than 20 percent of the lowest total involved or for any other reason in accordance with the approved Budget Management Guidelines the user must ensure all Financial Variations are contained under the one Variation Reason and that only Financial Variations relating to that Variation Reason are included Status of Variations A Variation Reason or Financial Variation will always have a status of either Pending Accep
11. should be used when recording true trust variations and the balance of monies held in trust for third parties and o Z Internal Transfers The Classification represents the AAS Financial Statement categories for the Statement of Financial Performance and Statement of Financial Position and have been mapped in the Chart Variations against the Designated Trust and Internal Transfers Transaction Code will not be displayed in the financial statements The Classification will be used to limit the content of the Transaction Type field Trans Code The content of the Trans Code drop down menu is dependant upon the Class selected by the user The available choices are o CP Cash Payment o CR Cash Receipt o CA Cash Adjustment used against the Cash Transaction Type to record changes in the balance of Cash and Deposits at Treasury o AA Accrual Adjustment used for all standard accrual only entries and 19 o AX 1 Opening Balance used for entering the initial opening 2002 03 Statement of Financial Position balances The Transaction Code will be used as the cash accrual and accrual only indicator with CP and CA indicating a cash accrual transaction and and indicating an accrual transaction Trans Type The content of the Transaction Type drop down menu is dependant upon the Class and Trans Code selected by the user The Transaction Type drop down menu
12. structure being updated below the branch level selected For example if the user requires the whole contents of the tree structure to be updated below a selected Agency the user would select that Agency s branch in the tree structure and press the F5 key VARIATIONS Information within BMS is comprised of base records and variations The base records indicate the original budget for a given item and do not change throughout the year An alteration to an initial budget position is normally produced through a variation being applied to the base record 3 1 Types of Variation Reasons Two types of Variation Reasons are available within BMS e Standard Variations and e Adjustments The differences between the two types of Variation Reasons and their usage are discussed below Variations may be either cash accrual or accrual only The majority of variations will be cash accrual including all variations involving the Consolidated Fund Pre Budget Threats and Initiatives and all within year variations involving the Special Deposit and Trust Fund Accrual only variations will be used by agencies when entering initial opening balances for the Statement of Financial Position and preparing accrual entries such as depreciation expense and movements in Statement of Financial Position accounts such as employee entitlements payables and receivables prepayment and superannuation liability 3 1 1 Standard Variations I
13. users can also view the Variation Reason History screen by clicking on the View Reason History button 30 4 3 Deleting Variations from the Core The system allows the user to flag whole variations Variation Reason plus the individual Financial Variations attached or selected Financial Variations for deletion from the Core database 4 3 1 Check Out of the Core Database Before a variation can be deleted the Variation Reason must be checked out of the Core database e Select the Annual Budget tab e Select the desired Variation Reason e Right mouse click and select Check Out from the menu Core Data Enquiry 8 Core Variation Enquiry B General Enquiry Q EL Variations 2 Brought Forward E Accepted view Pending Check Out Rejected Reason Summary Carry Forwards View RAF Details View Variations Annual Budget e Click the Check Out button from the resultant Maintain Variation Reason screen to copy the Variation Reason to the Agency Changes or Analyst Work tab or click on the Close button to cancel the procedure 31 4 3 2 Deleting Variation Reasons To delete a Variation Reason and the Financial Variations associated with the reason in the Agency Changes Analyst Work tab select the Variation Reason to be removed from the Core right mouse click to view the menu options available and select Delete from Core Note Treasury Budget Analysts will need t
14. 00 A N 1 SSWA WAGE 2001 2002 4 0 PW 0 001 CFO CP 2110132 00 A N 1 SSWA WAGE 2001 2002 0 0 PW 0 001 CFO01 CP 2110301 00 A N 1 2002 1 0 PW 0 001 CFOl CP 2110301 00 A N 1 2002 2 0 PW 0 001 CFO0l CP 2110301 00 A N 1 2002 3 0 PW 0 001 CFOl CP 2110301 00 A N 1 2002 4 0 PW 0 001 CFO0l CP 2110301 00 A N 1 If a base record has been indexed by for example SSWA WAGE 2001 and a new Financial Variation is added to the database using the exact same coding elements the Financial Variation will be automatically indexed once accepted into the Core If the addition of a new Financial Variation to the Core results in the creation of a new combination of coding elements the Financial Variation will not be automatically indexed when accepted into the Core but will be indexed manually by the System Administrator where appropriate Indexation has a cumulative effect on Financial Variations Indexation applied during Outyear 1 will be considered when calculating the indexation amount to be applied in Outyear 2 and so on Other indexation conventions include e indexation is only applied to Financial Variations that are permanent in nature e current year Financial Variations are not indexed as indexation can only be applied from Outyears 1 e indexation is only applied to Consolidated Fund items not Special Deposit and Trust Fund accounts e indexation is only applied to salary related items selected CIP item
15. 02 03 v YEAR CE 03 Query T able Column Name Total 5 p Add 4 pass r Condition Filter And C Add To Filter Fields Order Ascending R Remove C Descending BMS Version 12 1 13 Server WCGRACE Database BMFRSTST User PL_USER 2121122002 11 41 AM Components of the General Enquiry screen e Year The user can select the Budget year on which they would like to base the query e Query Table Contains a listing of all BMFRS tables on which a query can be based 42 e Column Name Once a Query Table has been selected the column name list will be populated with the columns available within this table e Include Tick the Include box to select the fields to be displayed when the query is executed e Total Sum Tick the Total box for the sum of the column to be displayed e Add Sort Allows the result of the query to be sorted on one or more columns Several columns can be added to the sort listbox with the column sorts being executed in descending order e Remove To remove a column name from the sort listbox select the column name in the sort listbox and select the Remove button e Filter Fields Allows the results to be filtered to the desired information The field lists the columns available within the selected Query Table e Add To Filter Select a column name and select the Add to Filter button Once the column name has a
16. 51 6 4 BMS and Carry Forwards aeneae e qe E ER UR ME ida 52 6 4 1 Carry Forward Reason oci edes tetti eed iste arte indeed 53 6 4 2 Carry Forward Detail RECO cscs e ea bac cede en ie 54 T Chart maintenance Tab oe eo Pte ed iai ded ev ipe 55 7 1 Chart Versions 55 71 2 Chart Maintenance Items relevant for BMS 0 55 1 INTRODUCTION The Budget Management System BMS has been designed to facilitate the flow of data between agencies Treasury and other stakeholders for the purposes of e monitoring and reporting on the current year Budget e maintaining the forward estimates for future Budget periods and e preparing annual Budget documents and any other documentation requiring Budget information Information from BMS feeds into many Reports including e State of the Budget Report provided to Cabinet and the Treasury e Revised Estimates for the State of the Budget Reports and Quarterly Statements of the Consolidated Fund At specific times of the year BMS is used for specific tasks such as e End of Year Processing which deals with Request for Additional Funding Transfers of Funds and Carry Forward Amounts and e Budget Development which includes initiatives that require funding initiatives that are self funded CIP bids and Budget threats in out years and current year 1 4 Budget Managemen
17. Budget Management System User Manual November 2002 Department of Treasury and Finance Tasmania 1 a bandit 1 1 1 Budget Management System BMS Overview 1 1 2 Tp Bh OD Cpl tec nodes e one dide 3 tex eee etat nee eta f V datis e tede 4 24 jo 4 2 CDUOPS ictu 5 2 3 Toggle a dae tud ete tror d er a de Kae pP eC PAIN Ae 6 2 4 Budg t p D Arab base Da bud ips 6 2 5 STS CSU TNS Tr Ct 6 2 6 Right Mouse Click Punctionality eet erento eere de etur kids 7 BT Refresh SCEOIE uen tidie iode RU EUER IA Ute ntu bd b ia Pru uS d 7 PAE PAT VUNG oe EP EE 8 3 1 Types of Variation amp 3 1 1 Standard Variations aeter te i eive i IH P HA ERES 8 3 1 2 Adj stments 10 3 2 Variations Brought Forward from Previous 10 3 3 Time Period of Variations e ree re eai eer 10 3 4 Statement of Financial Position Variations seen 11 3 5 Statement of Financial Performance Variations 11 340 diede a bd bb NEA ede 12 3 7 VMaaon C onvertibEis cies eta UIN ISI Y 13 3 8 Stat s OF Variations
18. Carry Forwards Subtotal on aj Close Agency OP Grp Output PAN OutyearO 1 Qutyear2 Dutyear3 Outyear4 PL 0 0 0 0 03 001 7519 280 BMS Version 12 1 13 Server WCGRACE Database BHFRSTST UserPL USER 21 1 2002 11 57 AM The user selects the fields to be reported in the query shown in the Selected Columns box by utilising the two arrow buttons between the Available Columns and the Selected Columns boxes For example if the user would like the transaction type to show in the query results they would simply select the Transaction Type field in the Available Columns box and use the arrow button to move the field into the Selected Columns box The user can also change the order in which the fields are to be reported by selecting a field listed within the Selected Columns box and using the up and down Move buttons to the right of the Selected Columns box to change the order To execute the query click on the Show button If the user amends the contents of the Selected Columns box either by changing the fields to be reported or by changing the order click on the Show button to re execute the query and refresh the results View RAF Details Allows the user to view the present status of a Request for Additional Funding RAF This is generally part of the end of year procedures whereby agencies seek approval to incur additional expenditure above and beyond their ori
19. FRSTST User PL USER 2121122002 10 16 AM 27 The Variation Reason History screen displays various pieces of information concerning this Variation Reason including the name of the user making changes and the date time of these changes Budget Management System Variation Reason History E 8 5 gt Elle Edit Options Window Help Filter Bk Budget Year 2002 03 v Recast Breathalyser Funding Agency Reason Recast Breathalyser Funding following the transaction type changes due to new Mandatory Data Requirements Year Reason ID Changed by User Change Date Time Page 6 of 6 2002 03 119 michelles 21 20322001 15 34 04 4 4 m Original Values r Accepted into Core Short Description Short Description Recast Breathalyser Funding Agency Reason Recast Breathalyser Funding following the transaction type changes due to new Mandatory Data Requirements Treasury Comment Treasury Comment Status Accepted Status Accepted Close BMS Version 12 1 13 Server WCGRACE Database BMFRSTST User PL USER le x If there is more than one page of history for this Variation Reason it is possible to scroll through the pages of the complete history using the Page of arrow keys in the upper right corner of the screen Note Agency users will be unable to view Treasury comments 28 History of Financial Variations The Variation History screen can b
20. Rejected Agency Updates Carry Forwards 5 4 1 Classification of Variations Brought Forward At the end of each financial year the BMS database is rolled over to create the new Base Budgets for the new Current Year Outyear 0 and the new Outyears 1 4 Temporary variations that expire in the new Current Year are rolled into the Base when the new Base Budgets are calculated All other Temporary variations with expiry dates into the future when the database is rolled over appear within the Annual Budget tab and the Core Data Enquiry screen as accepted variations The Brought Forward Variation Reasons are renumbered during the rollover procedure and appear in the new Current Year as the first group of accepted variations within the tree structure Brought forward Variation Reasons can be checked out of the core and amended by an agency Treasury but the individual Financial Variations will be unable to be amended 44 Adjustments An adjustment is a direct change to the base Budget typically resulting from a restructure This contrasts with a normal variation that records variations to the base Budget but does not affect the base Budget itself Accepted Variations of which Treasury has been advised and have been approved either by Cabinet Budget Committee the Treasurer or agreed between the agency and Treasury Pending Variations of which Treasury has been advised and are still under consideration Rejected e R
21. This information can also be accessed through the Maintain Variation Reason screen by clicking on the View Variations button It is possible to return to the Variation Reason information by selecting the View Reason Details button at the bottom of the Maintain Variation screen Maintain Variations Allows the Financial Variation details to be amended within the Maintain Variations screen 26 View History Button 4 2 1 Variation History When a new Variation Reason Financial Variation is created within BMS a copy of the original information is stored within the variation history Whenever these variations are amended a record of these changes is also stored History of Variation Reasons The Variation Reason History screen can be accessed by viewing a particular Variation Reason from the tree structure then selecting the View History button from the bottom of the Maintain Variation Reason screen Budget Management System Maintain Variation Reason EE 8 x B File Edit Options Window z Budget Year 2002 03 Reason ID Agency Restricted to 2002 03 us EN Standard Variations Short Description Recast Breathalyser Funding Agency Reason Recast Breathalyser Funding following the transaction type changes due to new Mandatory Data Requirements Variations oy E BMS Version 12 1 13 Server WCGRACE Database BM
22. anagement System File Edit Options Window Help Filter ok Budget Year 2002 03 Core Data Enquiry Core Variation Enquiry General Enquiry Variations Brought Forward EJ Accepted 3150 View lect R3 Carry Pendi Check Out Rejected Reason Summary Carry Forwards View RAF Details View Variations Annual Budget 46 View Produces the Maintain Variation Reason screen which displays Variation Reason information including the Variation Reason ID and description agency and Treasury comments and the status of the variation Budget Management System Maintain Variation Reason x Ej EBU UIN INNO Lo ILLAE 02 03 Increase Expenditure to reflect R3 Carry Forwards n Round One DPPS recorded s84 2 carry forwards totalling 1 35 mill When finalised its actual Round 3 s84 2 Carry Forwards the amount was 1 928 mill Additional 02 03 Expenditure of carry forwards totalling 578 000 needs to be recorded Check Out Copies the selected Variation Reason to the Agency Changes or Analyst Work areas where amendments can be made to the Variation Reason or Financial Variation information 47 Reason Summary Allows the user to tailor a query in order to view certain details concerning the selected Variation Reason Budget Management System Variation Reason Summary 181 x 5 gt File Edit Options Window Help at xi Budget Year 2002 03 ct R3
23. ance of an account in the SDTF 15 not approved the end of year balances will be transferred to the Consolidated Fund at the end of the financial year 6 3 Carry Forward Timetable Carry forward processes are conducted in three rounds during the year e Round 1 May Indicative Figures are published in the Budget Papers Approval for balances requested to be carried forward is to be sought from the Treasurer 51 For section 8A 2 carry forwards the agency must also create a new variation in Outyear 1 indicating where the funds carried forward are to be spent in the upcoming financial year This variation should be coded against the agency operating account Funding Source F e Round 2 June Final approval for section 8A 2 transfers and indicative approval for SDTF balances requested to be carried forward is to be sought from the Treasurer e Round 3 July Actual Confirmation of the final balances to be carried forward to the SDTF 6 4 BMS and Carry Forwards Within BMS a carry forward record contains two parts e Carry Forward Reason and e Carry Forward Detail Records Carry forwards appear as a separate branch in the tree structure within the Agency Changes Analyst Work and Annual Budget areas but Carry Forward Reasons Detail Records can only be added or amended within the Agency Changes or Analyst Work areas 52 6 4 1 Carry Forward Reason e Within the Agency Changes tab select the Carry Forwar
24. by users will be presented with the Maintain Variation screen in which the Financial Variations associated with the Variation Reason can be created or selecting the Close button which will cancel that Variation Reason The user may need to refresh the agency branch using the F5 key before they will be able to view the new Variation Reason in the tree structure 17 4 1 2 Creating New Financial Variations To create a new variation entry within a specified Variation Reason users should select the required Variation Reason right mouse click and select Maintain Variations to produce the Maintain Variations screen as illustrated on the following page Budget Management System Maintain Variations E By File Edit Options Window Help 8 x Year Agency Reason 10 Description Restricted to Status Data Entry Area Dutput Trans Trans Fund Adm Var Agency Group Output Class Code Trans Type S type PAN Sic Ctrl Type SPP E E BM es BM Period Amounts zl 000 Add to Grid Ee Ean Group Class Code Trans Type S type PAN FSrc Ctrl Type or Expiry N Standard Variation Decrease of borrowings due to repayment of debt Filter Gk Budget Year 2002 03 2003 0 000 2004 1 000 2005 2 2006 3 2007 4 ooq 000 000 4 Hide Data EAD APA Cancel Validate Update BMS Version 12 1 13 Serve
25. ce Variations Variations affecting Statement of Financial Performance figures will not have the cumulative effect described above A variation in Outyear 0 to increase an expenditure account from 500 000 to 600 000 will not alter the Budgets for future periods A permanent or temporary variation is required to adjust future periods Statement of Financial Performance Example In the following example a current variation has been entered for Outyear 0 and a temporary variation for Outyear 1 Outyear 0 Outyear 1 Outyear 2 Outyear 3 Outyear 4 Original Budget 500 500 500 500 500 Accepted Variations 100 100 0 0 0 Current Budget 600 600 500 500 500 11 3 6 Indexation The application of indexation to variations is the role of the System Administrator It is the Administrator s responsibility to set up the variables and the formulas and to ensure that they are being applied correctly to the necessary base records in the Core database A base record is represented by a unique line of coding within the base table year outyear chart agency output output public tran trans subtype fund SPP fund formula name version code group code acc no code type source flag code 2002 CF01 2110132 SSWA WAGE 2001 Base p 2002 1 0 PW 0 001 CFO CP 2110132 00 A N 1 SSWA WAGE 2001 Record 2002 2 0 PW 0 001 CFO CP 2110132 00 A N 1 SSWA WAGE 2001 2002 3 0 PW 0 001 CFO CP 2110132
26. ds branch and right mouse click to view the menu options available e Select Add New Carry Forward Reason i Budget Management System Maintain Carry Forward Reason Ej pw gt Complete the Description and Agency Reason fields and click on the Add button to create the Carry Forward Reason or click on the Close button to cancel Note For Treasury users this screen will include a field to enable Treasury comments 53 6 4 2 Carry Forward Detail Record After a Carry Forward Reason has been created the user will be presented with the Maintain Carry Forward Detail screen The user is required to complete the following fields e Output Group e Output e Transaction Type e PAN e Funding Source e Administered Controlled e Amount 54 7 CHART MAINTENANCE The Chart Maintenance area contains all the Chart of Accounts information relating to the Integrated BMFRS e g Output Groups Outputs Transaction Types and Public Account Numbers Agency users are unable to make amendments within the Chart Maintenance tab i Budget Management System 81 x File Edit Options Window Help Filter 5k ersion 0 28 05 2002 ersion 1 05 08 2002 Budget Year 200203 v 9 View Output Group Output View Ministerial Portfolio View Transaction Type View Fund Group View View Administered Ind View BMS Parameters View Budget Category Types View Capi
27. e o I Increase o D Decrease o T Transfer and o J Adjustments 20 The adjustments Variation J will not be available unless the user has identified that the Reason is an Adjustment Only variation type in the Maintain Variation Reason screen SPP The SPP field should be marked Y if the Financial Variation involves a Commonwealth grant or advance where the funding is tied to a particular purpose Period The variation can be designated as o current only effecting the current year Budget o permanent no expiry date for the variation or o temporary 20 years of expiry years commencing with the Budget year and incrementing by 1 year at a time until 20 years are represented in the period drop down Amounts The amount fields available to the user are dependant upon the period selected For example selecting current will require an amount to be entered into the current period but will prohibit the entering of figures into Outyears 1 4 After entering the required data this information can be transferred to the grid by clicking on the Add to Grid button Grid Area The grid area of the screen contains the individual Financial Variation entries that comprise the Variation Reason Information may be added to the grid either through the Data Entry Area using the drop down menus within the grid directly into the grid cells or by pasting information from another applica
28. e Transaction Type dropdown box on the Maintain Variations screen For example if the user was to add a new cash expenditure variation only transaction types loaded with the cash payment box ticked would show up as a valid selection in the Transaction Type dropdown box on the Maintain Variation screen Outlay Type This indicator is used to flag where a transaction type will be grouped in the Advanced Reporting Tool reports Only one of these option buttons can be selected for a given transaction type View Fund Group The View Fund Group screen allows the user to view details concerning relevant fund groups View PAN Public Account Number public account numbers are created updated or deleted by Treasury 56 e Maintain Fund Class 1 Class 2 Class 3 Class 4 Public Acc Examples of these items are provided below Fund e Consolidated Fund e Special Deposits and Trust Fund Class 1 e Commonwealth Sources e State Sources Class 2 e Recurrent Receipts e Capital Receipts e Recurrent Expenditure e Capital Expenditure Class 3 e General Purpose Receipts e Specific Purpose Receipts e Specific Purpose Payments e Works and Services Class 4 e Health and Human Services e Education e Infrastructure Energy and Resources Public Account e Y021 Blood Transfusion Service e 1080 Housing e L022 Primary and Secondary Education 57
29. e accessed through the Maintain Variation screen by selecting a particular variation and clicking on the View Variation History button Budget Management System Maintain Variations F3 R 203 fins Recast Breathalyser Funding Standard Variations 816 A CP 6520105 0 CF02 w C 2004 150 816 A 600 0 CO2 C J N 204 450 View Variation History Button 29 The Variation History screen provides details of changes made to a particular Financial Variation Budget Management System Variation History E lal xi E File Edit Options Window Help 8 x Year ReasonlD YariationID Change by User Change Date Time Variation Type 1 of 1 2002 03 34395434 34395552 roNvw og i 0 2002 11 47 25 Increase r Accepted into Core Agency Output Grp Output au 1 503 Tran Code TranType Subtype Jax 54301 00 oo FundSrc Admin Ctl SPP Bc f MN o Period OutYear Amount Current Year 2003 0 200 Filter Gk Budget Year 2002 03 f iewHeason Histan Close BMS Version 120 22 Server HUMPHREY Database BMFRSTST User MATTHEWH 17 10 2002 3 48 PM If there is more than one page of history for this variation it is possible to scroll through the pages of the complete history using the Page of arrow keys in the upper right corner of the screen From the Variation History screen
30. ecting a field listed within the Selected Columns box and using the up and down Move buttons to the right of the Selected Columns box to change the order The Subtotal field allows subtotals to be included within the grid The desired column for the application of subtotals can be selected by using the drop down menu which will include all columns selected in the Selected Columns box excluding the last field in the list To execute the query click on the Show button If the user amends the contents of the Selected Columns box either by changing the fields to be reported changing the Outyear or by changing the order the Show button must be selected to re execute the query and refresh the results 25 View RAF Details Allows the user to view the present status of a Request for Additional Funding RAF This is generally part of the end of year procedures whereby agencies seek approval to incur additional expenditure above and beyond their original Carried Forward Budget allocation Update RAF Details only available to Treasury Allows the user to update the status pending approved or accepted of a Request for Additional Funding RAF To accept the changes click on the Update button or click on the Close button to discard the changes View Variations Shows the Maintain Variations screen which displays the individual Financial Variation entries that comprise the Variation Reason selected Note
31. ejected Agency New Agency created variations that have been rejected by Treasury e Deleted from Core Accepted variations that have subsequently been deleted from the Core e Rejected Agency Updates Variations whereby an Agency has updated a previously approved variation the update being rejected by Treasury Note It is possible for a variation to be sitting under both the accepted and the pending branches of the tree structure The status of a variation is loaded against both the Variation Reason and the Financial Variations Two examples of where this split between status flags may occur are 1 The Variation Reason has a status of pending but the Financial Variations all have the status of accepted In this case the Variation Reason plus the Financial Variations will appear under the accepted branch but the Variation Reason will also appear under the pending branch 2 The Variation Reason has a status of accepted but half the Financial Variations have the status of pending In this case the Variation Reason plus the Financial Variations marked as accepted will appear under the accepted branch and the Variation Reason plus the Financial Variations marked as pending will appear under the pending branch 45 5 4 2 Performing Operations on a Variation Once the user has selected a Variation Reason a right mouse click will produce a menu showing the operations that can be performed on the selected Variation Reason in Budget M
32. er can select the Budget year on which they would like to base their query This can be any year stored within the database currently the 1998 1999 Budget year onwards e Outyear The user can select the Outyear on which they would like to base their query given the Budget year selected The valid options are Outyear 0 the current year for the selected Budget year to Outyear 4 e Query Variables The available variables and process for selecting variables are identical to those discussed in the Core Data Enquiry section previously 40 e Check All If Check is selected by the user all the variables listed on the Core Data Enquiry screen will be marked to be included in the resultant query although the user can deselect items by clicking on the ticked square box to the right of a particular variable name e Uncheck If Uncheck is selected by the user all the variables listed on the Core Data Enquiry screen will be deselected and will not appear in the resultant query e Query Once the Query button has been clicked the query will execute with the results shown in the area below the variable selection boxes Whenever the user changes the contents of the variable selection boxes for example by selecting a different agency the user will need to click on the Query button again to re execute the query and refresh the results i Budget Management System Core Variation Enquiry 181 x 1 gt File Edit Options W
33. et year indicates the financial year selected A drop down menu allows the desired year to be selected by the user 2 5 Tree Structure The user has the capacity to expand or collapse the tree structure in order to control the branches being displayed on the screen The user can expand the tree by clicking on the plus sign beside the branch description and collapse the tree by clicking on the minus sign 2 6 Right Mouse Click Functionality For any branch on the tree or a Variation Reason description the user can right mouse click and a menu particular to that branch or reason will appear on screen If the user right mouse clicks on a level and no choices or windows open either that level cannot be accessed by the user due to security restrictions or there are no options available under the selected level n Core Data Enquiry El Core Variation Enquiry i General Enquiry c El Variations 2 E Brought Forward Accepted SENEC view B Pending Check Out E Rejected Reason Summary Carry Forwards View RAF Details View Variations Annual Budget 2 7 Refresh Screen To make all variations appear in the Agency Changes Analyst Work or Annual Budget tab the user may need to refresh the contents of the screen to update the tree structure To perform a refresh operation select the branch of the tree structure under which the refresh is required and press the F5 key at the top of the keyboard This will result in the tree
34. g the individual variation entries attached to that reason are removed from the Agency Changes Analyst Work tab and are moved to the variation history To reject the variation select Reject from Work Area from the menu options and click on the Reject button The user will be prompted for a rejection reason which must be entered in order to proceed with the removal of the variation from the tab Enter the rejection reason and click on the OK button or click on the Cancel button to return the Maintain Variation Reason screen where the user can click on the Close button to cancel the procedure Delete from Core Allows the removal of a Variation Reason from the Core Once a Variation Reason has been accepted into the Core by the System Administrator deleting the reason will result in the whole Variation Reason being removed from the Annual Budget tab and stored within the variation history Submit to Treasury only available to agencies Once the Agency Budget Analyst has completed the process of adding updating or deleting variations the user should submit the Variation Reason to Treasury Select Submit to Treasury from the menu options and click on the Submit to Treasury button or click on the Close button to cancel the procedure Once submitted the Variation Reason will be removed from the Agency Changes tab and will appear in the Treasury Analyst Work tab ready for review by the Treasury B
35. g their Treasury Budget Analyst and the adjustment variation type function has been enabled Note Adjustment Variation Reasons will be utilised to enter opening balance figures for the Statement of Financial Position for 2003 04 and beyond This process is discussed in detail within the Accrual Budget Preparation Guidelines 3 2 Variations Brought Forward from Previous Years At the end of each financial year the BMS database is rolled over to create the new Base Budgets for the new Current Year Outyear 0 and the new Outyears 1 4 Temporary variations that expire in the new Current Year will be rolled into the Base when the new Base Budgets are calculated When the database is rolled over all other Temporary variations with expiry dates into the future will appear within the Annual Budget tab as accepted variations The Brought Forward Variation Reasons will be renumbered during the rollover procedure and will always appear in the new Base Year as the first group of accepted variations within the tree structure Brought Forward Variation Reasons can be checked out of the core and amended by the Agency Treasury but the Financial Variations themselves will be locked and cannot be amended 3 3 Time Period of Variations Variations entered within BMS can be loaded against any of the following periods e Current Year The variation is largely or completely affecting the current year Budget Outyear 0 e Permanent The va
36. ginal Budget allocation 48 Update RAF Details only available to Treasury Allows the user to update the status of a Request for Additional Funding RAF To accept the changes click on the Update button or click on the Close button to discard the changes View Variations Produces the Maintain Variations screen which displays the Financial Variations that comprise the Variation Reason selected i Budget Management System Maintain Variations 2003 NN 21501652 02 03 Increase Expenditure to reflect R3 Carry For Standard Variations 0 001 E CP 2720903 00 T518 F C N Curr 280 92 6610101 oo T518 Fi cyl N Curr 298 Note This information can also be accessed through the Maintain Variation Reason screen by clicking on the View Variations button It is possible to return to the Variation Reason information by selecting the View Reason Details button at the bottom of the Maintain Variations screen 49 5 4 3 Variation History As discussed previously when a new Variation Reason Financial Variation is created within BMS a copy of the original information is stored within the variation history Whenever these variations are amended a record of these changes is also stored The procedures for accessing historical information is discussed in detail in Section 4 2 Variation History 50 6 CARRY FORWARDS Section 6 Carry
37. he results It is possible to copy the query results to another application such as Excel by selecting copy from the edit menu e Original Budget Indexation Accepted Vars Pending Vars and Current Budget Once a query has been executed the query totals for each of these items will be shown in the appropriate field Budget Management System Core Data Enquiry 18 xl 1 5 gt File Edit Options Window Help la xl Filter Dk Budget Year 2002 03 X Year 2002 03 Dutyear o SEN Agency PL Classification 7 FundCode Oupu amp p v gt Uncheck a E Dutput Trans Funding Sre Query Subtype Admin Cul 7 r LGAN 7 estructure SPP ry x Data Formula 7 Exclude All Zero Rows Agy OpGrp Output Budget Original Budget fi 29440 e Indexation 0 Accepted Vars 578 Pending Vars Current Budget D jojojo Variation List Close BMS Version 12 1 13 Server WCGRACE Database BMFRSTST User PL_USER 21 11 2002 11 37 AM e Variation List Once a query has been executed for Core records that are showing amounts in the Pending and or Accepted column in the resultant query the user can drill down to the variations that were originally entered into the system To view these individual variations select one of the records in the executed query and click o
38. indow 81 x Filter Gk Budget Year 2002 03 v Year 2002 03 x Outyear p Zz Classification Fund Code Check All z Uncheck Al Output Grp fv Trans Code 7 Output Iv Trans Type 7 Funding Ste Subtype Admin Ctl z m a OpGrp Output Tran Type Amount 01 001 1000104 200 1000104 1000104 PL 3 001 2720903 PL 77 777 5113101 PL 77 77 5340101 PL 77 777 5570301 PL 77 777 6410100 PL 77 7 6520100 PL 77 7 6810100 PL 77 7 7410101 PI 77 777 FANN Pending 131070 Close Accepted Total BMS Version 12 1 13 Server WCGRACE Database BMFRSTST User PL LUSER 21 11 2002 11 41 AM It is possible to copy the query results to another application such as Excel by selecting copy from the edit menu 41 5 3 General Enquiry The General Enquiry function allows the user to specify more complex enquiry parameters It allows queries to be designed and executed against chart carry forwards base and variation tables within BMS Note It is important that the user is familiar with the table and field definitions before attempting to utilise this tool The General Enquiry tool can be accessed by double clicking on General Enquiry in the Annual Budget tab Budget Management System General Enquiry Designer E 81 xl 1 File Edit Options Window 81 x Budget Year 20
39. is disabled until the user has selected a Classification and Transaction Code Trans S type The Transaction Subtype drop down is disabled until the user has selected a Transaction Type For the 2003 04 Budget year this parameter will default to 00 In future periods the content of the Transaction Subtype drop down menu will be dependant upon the Transaction Type selected by the user PAN The content of the PAN drop down menu is dependant upon the Agency Output Group and Transaction Code selected by the user Funding Source The content of the Funding Source drop down menu is dependant upon the PAN selected by the user For example if the user selects the CF01 PAN the Funding Source will be populated with A If the user selects the agency s operating account PAN T the user will have the option of selecting the following Funding Source codes B C D F N P S T and X Adm Ctrl The content of the Administered Controlled field will be automatically populated depending on the Output Group selected by the user The selection of Output Group 91 will default the administered controlled drop down to A administered All other Output Groups will default the drop down to C controlled Users will be able to change the Output Group 91 indicator from A to pes Var Type The Variation Type is used by the system to determine the sign of particular variations The available choices ar
40. ituated under the Agency Changes Analyst Work and or the Annual Budget tab but variations under the Agency Changes and Analyst Work tabs will not be reflected in the Current Budget Current FE Forward Estimate figures until accepted into the Core by the System Administrator 1 2 Logging On The BMS can be run by selecting the Budget Management and Financial Reporting System BMFRS application from the Start Programs BMFRS menu option or by double clicking on the BMFRS icon on the desktop The user will be presented with the login screen as shown Login The parameters required are the username password and database Enter these parameters in lowercase and press OK The user will be presented with the following screen listing all applications to which the user has been granted secure access w Budget Management and Financial Reporting System Click on the BMS Budget Management button or press Alt B on the keyboard to start the application 2 BMS INTERFACE 2 2 Menu Options 2 3 Toggle Button 2 4 Budget Year 2 5 Tree Structure Budget Mariagement System 181 x 1 De ta We a A Filter General Enquiry El Variations Agency Changes Accepted Core Data Enquiry Core Variation Enquiry Brought Forward ok Budget Year 2002 03 v Pending Rejected Carry Forwards H E a 5 lt 2 1 Tabs D 8 i gt gt BMS Version 12 1 13 Server WCGRACE
41. n the Variation List button 37 After selecting the Variation List button the user will be presented with a screen listing the variations that comprise the figures previously shown in the Accepted Pending columns as shown below ip Budget Management System Variation List lej xl 1 Ele Edit Options Window Help 18 xl Filter Bk Budget Year 2002 03 45772818 45772874 45772818 45772876 45772818 45772878 45772818 45772880 511310 5340101 6810100 5570301 5520100 00 ACCR 6410100 00 ACCR 7510105 00 ACCR 7410101 00 ACCR 7620102 00 ACCR 8510105 00 ACCR 3320102 00 ACCR 9220101 00 ACCR 5113101 00 ACCR 9220101 00 ACCR 5113101 00 ACCR 5113101 00 ACCR 5113101 00 ACCR 7520102 00 ACCR 5113101 00 ACCR 3220101 00 5113101 00 T513 5113101 00 T513 45772818 45772884 45772818 45772886 45772818 45772888 45772818 45772890 45772818 45772892 45772818 45772894 45772818 45772896 45772818 45772898 D 45772818 45772900 D 45387574 45988036 J 45387574 45988038 J 45335140 45335206 J 45335140 45335208 J 45739568 45739628 45739568 45739666 45387574 45888040 J 45987574 45988042 J t t t t t t t t t t t t t t t t t View Variation Close BMS Version 12 1 13 Server WCGRACE Database BMFRSTST User PL USER 2121122002 11 38AM 38 The use
42. n the drop down boxes also to the right of each variable name Check All If Check All is selected by the user all the variables listed on the Core Data Enquiry screen will be marked to be included in the resultant query although the user can deselect items by clicking on the ticked square box to the right of a particular variable name Uncheck If Uncheck is selected by the user all the variables listed on the Core Data Enquiry screen will be deselected and will not appear in the resultant query although the user can than reselect items by clicking on the square box to the right of a particular variable name A tick should appear in the box Exclude Zero Rows This checkbox if selected and marked with a tick will exclude all zero rows from the resultant query This means that for Core records that have an Original Budget Indexation Accepted Pending and Current Budget amount all of zero this record will not show in the resultant query Query Once the Query button has been clicked the query will execute with the results shown in the area below the variable selection boxes The result lists totals for the Original Budget Indexation Accepted Variations Pending 36 Variations and the Current Budget Whenever the user changes the contents of the variable selection boxes for example by selecting a different agency the user will need to click on the Query button again to re execute the query and refresh t
43. ncrease Decrease in Expenditure An increase or decrease in expenditure can be applied to either the Consolidated Fund or the Special Deposits and Trust Fund SDTF Where a variation relates to an increase in expenditure against the Consolidated Fund agencies should only advise Treasury of a revised estimate if they are unable to take steps to absorb the increased expenditure Agencies will be expected to make savings in other areas to offset the additional expenditure prior to entering a revised estimate If this is not possible the advice of a revised estimate may lead to a Request for Additional Funds RAF which may be paid out of the Treasurer s Reserve usually towards the end of the financial year When an agency declares a decrease in expenditure within an Output these savings will initially be used to offset any increased expenditure within that agency If a surplus still exists at the end of the financial year the surplus of funds will be transferred back into the Consolidated Fund Savings supplement the Treasurer s Reserve to meet other expenditure demands or revenue shortfalls Within the SDTF a variation recognising an increase decrease in expenditure will require agencies to also enter a balancing variation into BMS An increase decrease in a SDTF expenditure item must be offset by either an increase decrease in SDTF revenue a decrease increase in a SDTF asset eg cash or an increase decrease in a SDTF liability
44. ntil the variations have been Accepted into the Core by the System Administrator 15 4 1 1 Creating New Variation Reasons To create a new Variation Reason select the Agency Changes Analyst Work tab and using the right mouse click menu select Add New Variation Reason Treasury Budget Analysts will need to select a particular agency prior to using the right mouse click function File Edit Options Window Help Filter 5k Budget Year 2002 03 1 Maintain Variation Reason Ioj xl Year Reason ID Agency Restricted to Status Jau E tandard Variations Pending No Show Short Description Agency Reason Why is the variation required How are the amounts calculated or derived What financial years does the variation affect What authority was used in reaching the decision Any other relevant background information Treasury Comments zu ud e View Hio Close Add BMS Version 120 17 Server HUMPHREY Database BMFRSTST User MATTHEWH 15 10 2002 3 07 AM Components of the Maintain Variation Reason screen e Short Description This field allows a maximum of 100 characters The description entered within this field will appear within the tree structure below the appropriate Agency branch e Agency Reason variations recommended by agencies require an explanation for the request to be included within this field The Agency Reason
45. o select an agency and expand the tree structure one level in order to view the Variation Reasons for that particular agency is Budget Management System Maintain Variation Reason E xj 5 gt File Edit Options Window Help 8 x Filter Gk Budget Year 2002 03 v Year Reason ID Agency Restricted to Status 2002 03 31501852 JPL Standard Variations Short Description 02 03 Increase Expenditure to reflect Carry Forward Agency Reason n Round One DPPS recorded s8A 2 ca wards totalling when DJIR finalised it tual Round 3 2 Carry amount was 1 928 mill Additional 02 03 Expenditure of carry forwards totalling 00 needs to be recorded View Delete from Saone View History Close Cara BMS Version 12 1 13 Server WCGRACE Database BMFRSTST User PL_USER 21711 2002 11 02 AM Provide an explanation for the deletion within the Reason box below the Delete From Core checkbox Click on the Delete from Core button to store these changes or click on the Close button to cancel Once the Variation Reason deletion has been accepted by the System Administrator the whole Variation Reason will be removed from the Core and stored within Variation Reason history 32 4 3 3 Deleting Financial Variations To delete a Financial Variation from within a specified Variation Reason select a Variation Reason within the Agency Changes Analyst Work tab right mouse click to vie
46. ppeared the user can select a filtering condition e Remove To remove a filter from a query select the filter in the filter listbox and select the Remove button e Run Enquiry When all parameters are selected select Run Enquiry If you wish to change the query parameters click on the Back to Designer button If you wish to save the output of the query click on the Save to File button and the output will be saved in a csv format that can be used in MSWord or Excel Selecting Edit Menu Copy enables the results to be pasted into a spreadsheet 43 5 4 Variations The Variations branch under the Annual Budget tab contains the Budget Variation Reasons that have been reviewed by a Treasury Budget Analyst and either rejected or approved by the System Administrator for inclusion into the Core To view the list of Variation Reasons presently loaded against an agency expand the tree structure below the Variations branch The tree structure will show branches for each category of Variation Reason Brought Forward Accepted Pending and Rejected For Treasury users this information will be grouped by agency If there have been no variations entered into the system in any category the user will be unable to expand below that branch Core Data Enquiry Core Variation Enquiry General Enquiry ariations Ej Brought Forward Accepted Bj Pending El Rejected E Rejected Agency New Bj Deleted from Core
47. r WCGRACE Database BMFRSTST User PL_USER 2121122002 9 34 AM The top section of the screen displays the following information which can only be altered from the Maintain Variation Reason screen Year Agency Description and Restricted To Users have the ability to change the Status in both the Maintain Variation Reason and Maintain Variation screens Data Entry Area The second portion of the screen the Data Entry Area allows a new variation to be added to the Variation Reason represented within the grid area Each parameter must be populated with information from the drop down menus before a variation can be added to the grid e Agency The agency code will automatically be populated to represent the agency reflected in the associated Variation Reason unless the Financial 18 Variation is part of a multi agency Variation Reason in which case the drop down menu will allow selection of the required agency Output Group The content of the Output Group drop down menu is dependant upon the agency code within the previous field Output The content of the Output drop down menu is dependant upon the Output Group selected by the user Class The Class represents the AAS Financial Statement categories for the Statement of Financial Performance and Statement of Financial Position The available choices are o A Asset Expense o I Income o L Liability o Q Equity o T Designated Trust this code
48. r can then select one of the variation entries listed in the Variation List screen click on the View Variation button and the user will be presented with the Maintain Variation screen as shown below Budget Management System Maintain Variations 6410100 7510105 7410101 7520102 8510105 3320102 3220101 5113101 3220101 gt gt gt gt gt gt gt 88888888888888 1 d 22222222222 gt gt oj olol ol ol ol olol ol ol oj o 39 5 2 Core Variation Enquiry The Core Variation Enquiry function allows the user to search for information about Core Variation records only ie excludes original budget data and can be accessed by double clicking on the Core Variation Enquiry branch within the Annual Budget tab Budget Management System Core Variation Enquiry 18 x 1 F3 File Edit Options Window Help 81 x Filter Ok Budget Year 2002 03 X Agency mi Classification 7 Fund Code Output Grp 7 Trans Code Check All b Uncheck All Quer Subtype Admin Ctrl ww SPP r Output Trans Type 7 Funding Ste J r r m BMS Version 12 1 13 Server WCGRACE Database BMFRSTST User PL USER 2121122002 11 40AM Components of the Core Variation Enquiry screen e Year The us
49. riation has been accepted into the Core by the System Administrator the Financial Variation will be removed from the Annual Budget tab and stored within variation history 33 5 ANNUAL BUDGET TAB The Annual Budget tab is where the Core information is stored consisting primarily of original Budget or base information plus variations submitted by an agency and or entered into the system by a Treasury Budget Analyst Five branches are available within the Annual Budget tab as illustrated below e Core Data Enquiry e Core Variation Enquiry e General Enquiry e Variations e Carry Forwards Budget Management System laj x File Edit Options Window Help Filter ok Budget Year 2002 03 T General Enquiry Variations Core Data Enquiry Core Variation Enquiry Cary Forwards BMS Version 12 1 13 Server WCGRACE Database BMFRSTST User PL USER 2121122002 11 26 AM 34 5 1 Core Data Enquiry The Core Data Enquiry function allows the user to search for information concerning Core data items original budget and variations It can be accessed by double clicking on the Core Data Enquiry branch in the Annual Budget tab Budget Management System Core Data Enquiry le x 5 gt File Edit Options Window Help x Filter ok Budget Year 2002 03 Year 2002 03 7 Dutyear o TET Agency 7 Classification Fund Code z 2 Output Grp Trans Code 7 Dutput
50. riation has no expiry date A variation will be recorded for all Budget periods into the future e Temporary The variation has an expiry year that can be entered into BMS The expiry year can go beyond the years currently held within the database For example the variation may expire in 2007 but Outyear 4 may currently be for the 2003 04 period 10 3 4 Statement of Financial Position Variations Variations affecting Statement of Financial Position figures will have a cumulative effect due to these figures being rolled forward to the following period A variation in Outyear 0 to increase an asset account from 500 000 to 600 000 will result in the adjusted figure being rolled into future periods A permanent or temporary variation should only be used where a cumulative effect is desired Statement of Financial Position Example In the following example a current variation has been entered for Outyear 0 and a temporary variation for Outyear 1 The result is an accumulation of the two variations Outyear 0 Outyear 1 Outyear 2 Outyear 3 Outyear 4 Original Budget 500 500 500 500 500 Accepted Variations 100 100 0 0 0 Current Budget 600 700 700 700 700 Note This example illustrates the functionality of the reporting process Core Data enquiries and Core Variation enquiries will not show the cumulative effect of variations on the Statement of Financial Position 3 5 Statement of Financial Performan
51. s and selected departmental fees and recoveries and 12 3 7 permanent Financial Variations are indexed only at the time they become constant amounts see examples below Example 1 Example 2 Outyear Outyear 1 1 000 1 1 000 2 1 000 2 2 000 3 1 000 3 3 000 4 1 000 4 3 000 Example 1 Indexation would commence at Outyear 1 Example 2 Indexation would commence at Outyear 3 Variation Conventions The following are general conventions to remember when entering BMS variations The amount of a variation relating to any of the Outyears 1 to 4 must be entered against each of the relevant Outyears Even if the variation is a permanent variation of a fixed amount that fixed amount must be entered against each of the Outyears 1 to 4 Any Outyears left blank will be interpreted by the system as zero Variations affecting Statement of Financial Position figures will have a cumulative effect due to these figures being rolled forward to the following period A variation in Outyear 0 to increase an asset account from 500 000 to 600 000 will result in the adjusted figure being rolled into future periods Variations affecting Statement of Financial Performance figures will not have this cumulative effect A variation in Outyear 0 to increase an expenditure account from 500 000 to 600 000 will not alter the Budgets for future periods A revision to either an expenditure or revenue estimate may require
52. should include all information that would be included in a memorandum to Treasury on the same issue Issues such as financial effects the method of calculation of financial figures the authority used in reaching the decision and any relevant background information should be included in addition to the reason why the variation is required 16 Treasury Comments This field is for Treasury Budget Management Branch comments and background information Treasury comments are not seen by agencies and can detail information that Treasury is waiting for the status of decisions to approve variations and other Treasury related aspects of a variation such as approval during the Budget development process Restricted To Each Variation Reason must be categorised as standard variation opening balance or adjustment These variation types are discussed in Section 3 1 Types of Variations Status Upon creation of a Variation Reason or when a variation is updated or added to an existing Variation Reason the status will default to Pending No Show The No Show tick box is not available to agencies and is used to restrict access to Variation Reasons to Treasury users The Variation Reasons marked by the No Show tick box will not appear within the agency tree structure From the Maintain Variation Reason screen users have the option of either Note selecting the Add button to create the Variation Reason where
53. t System BMS Overview Budget data is stored in three main areas within BMS e The Agency Changes tab only available to agencies Variations that have been added amended by agencies will be displayed in the Agency Changes tab e The Analyst Work tab only available to Treasury In this area changes can be made to variations that have been recommended in the Agency Changes tab or variations that have been checked out of the Annual Budget tab These changes will not show in the Annual Budget tab until the variations have been accepted into the core database by the BMS System Administrator e The Annual Budget tab This area contains Original Budget information and variations that have been reviewed by a Treasury Budget Analyst and accepted into the core database by the BMS System Administrator Budget projections are collected and maintained for both the current year Outyear 0 and future years Outyears 1 4 At the completion of a financial year the Budget is rolled over to the new period with the previous year s historical information stored within the database The following table illustrates how this system will retain multiple Outyear estimates for each period 2002 2002 Outyear 0 2003 Outyear 1 2004 Outyear 2 2005 Outyear 3 2006 Outyear 4 2003 2003 Outyear 0 2004 Outyear 1 2005 Outyear 2 2006 Outyear 3 2007 Outyear 4 2004 2004 Outyear 0 2005 Outyear 1 2006 Outyear 2 2007
54. tal Investment Program Codes View Classification View Contact Role View Contact Sequence View GPC View RAF Status Codes View Standard Variation Reasons View TEST View Transaction Code View Variation Types View Economic Sector Indicator View Reporting Groups ersion 2 16 10 2002 ersion 3 23 10 2002 BMS Version 12 1 13 Server WCGRACE Database BMFRSTST User PL USER 21 11 2002 12 16 PM 7 1 Chart Versions At the commencement of the new financial year the Integrated BMFRS has one chart version Chart Version 0 During the course of the year new chart versions may be created to allow for changes such as Output Group Output restructures within agencies 7 2 Chart Maintenance Items relevant for BMS Users e Maintain Agency The Maintain Agency screen allows a user to view or update the agency details 55 View Output Group The View Output Group screen allows a user to view an Output Group within the particular agency View Output The View Output Group screen allows a user to view an Output within an Output Group View Ministerial Portfolio The Ministerial Portfolio screen is used to ensure that information is being forwarded to the appropriate government Ministers View Transaction Type To view the list of transaction types currently defined within the system Valid Transaction Codes When adding a new variation within BMS these valid transaction flags will determine what transaction types will list in th
55. ted or Rejected Pending Variations of which Treasury has been advised and are still under consideration Accepted Variations of which Treasury has been advised and have been approved either by Cabinet Budget Committee the Treasurer or agreed between the agency and Treasury Rejected Variations that have been considered and rejected Upon creation of a Variation Reason or when a variation is updated or added to an existing Variation Reason the status will default to Pending After consideration by Treasury the Variation Reason will be either rejected or accepted into the Core Variations can be accepted into the Core with a status of either Accepted or Pending 14 4 AGENCY CHANGES ANALYST WORK TAB The Agency Changes Analyst Work tab is the area of the system where variations can be recommended by agency users and changes to recommended variations or variations that have been checked out of the Annual Budget tab can be made by Treasury users Treasury Budget Analysts can also create new variations within the Analyst Work tab Changes made within this tab will not show within the Core information until the variations have been accepted into the Core by the System Administrator 4 1 Creating New Agency Variations Users can create new variations complete Variation Reasons or individual Financial Variations within the Agency Changes Analyst Work area These new variations will not show in the Annual Budget tab u
56. tegrated BMFRS e g Output Groups Outputs Transaction Types and Public Account Numbers The above tabs will be discussed in detail in following sections 2 2 Menu Options File In the File Menu at the top of your BMS screen is the Print Screen option Selecting Print Screen will send a copy of the full BMS screen to the selected printer Alternatively you can select the Print Screen button on the keyboard This will take a snapshot of the entire computer screen which can then be pasted into another application such as Word By selecting the Alt Print Screen buttons on the keyboard a snapshot of the BMS screen will be taken which can then be pasted into another application Edit When a user executes a Core Data Enquiry query the results can be copied and pasted into an excel document using the Edit Copy function Window The user can minimise and maximise the view and sort the results screens in various display forms e Help Selecting the Help option from the Help menu or pressing the F1 key at the top of the keyboard will launch the BMS help documentation using the user s default web browser loaded on their PC 2 3 Toggle Button Is used to switch between a view presenting the tree structure in the left hand side window to a view which hides the tree structure This is useful for large screens such as Data Enquiry where the full screen may not be viewable in the split screen view 2 4 Budget Year The budg
57. tion such as Excel The Change Code Chg column located to the far right of the grid area indicates the variation category and will be either Blank no change from Core AN agency new variation AC agency changed variation 2 e TN Treasury new variation or TC Treasury changed variation If Treasury changes a variation added or modified by an agency the change code is not altered It is possible to return to the Variation Reason information by selecting the View Reason Details button The Hide Data Entry Area button allows the grid to be expanded if required and the Data Entry Area to be hidden The Validate button will validate the grid information against the business rules If a row is invalid an error message will appear indicating the reason for the validation failure Required changes can be made to the grid by selecting a cell and using the drop down menu or directly entering the correct information The Update button validates the grid information against the business rules and if no errors are detected adds the information to the work area If an error is detected an error message will appear indicating the reason for the validation failure A right mouse click within the grid allows a new row to be added within the grid an existing row to be moved or copied or a row to be deleted 4 2 Viewing and Updating Variation Reasons and Financial Variations To view the list of
58. udget Analyst Only after the Variation Reason has been accepted into the Core by the BMS System Administrator will the changes by reflected in the Treasury and Agency Annual Budget tabs 24 Show Effect This functionality allows the user to tailor a query in order to show the net financial impact on the Core data of the variations under a specific Variation Reason for a specified Outyear Budget Management System Effect of Current Changes x 1 File Edit Options Window Help la x Filter Ok Budget Year 2002 03 E Reason Description Decrease of borrowings due to repayment of debt Available Columns Selected Columns Subtotal on Outyear Transaction Code 2 Transaction Type Transaction Subtype Funding Source Agency OP Grp Output PAN Core Amt New Amt Net Effect PL 0 0 03 001 500 BMS Version 12 1 13 Server WCGRACE Database BMFRSTST User PL USER 2171172002 10 10AM The user can select the fields to be reported in the query shown in the Selected Columns box by utilising the two arrow buttons between the Available Columns and the Selected Columns boxes For example if the user would like the Transaction Type to show in the query results the Transaction Type field in the Available Columns box would be selected and the arrow button used to move the field into the Selected Columns box The user can also change the order in which the fields are to be reported by sel
59. w the menu options available and select Maintain Variations Note Treasury Budget Analysts will need to select an agency and expand the tree structure one level below that agency to view the Variation Reasons associated with a particular agency Within the resultant Maintain Variations screen right mouse click on the desired variation within the grid area and select Delete from Core lajxi Ey File Edit Options Window Help 8 x Filter Gk Budget Year 2002 03 Year Agency ReasonID Description Restricted to Status 2003 JPL 02 03 Increase Expenditure to reflect R3 Carry For Standard Variation Data Entry Area Output Trans Trans Fund Adm Var Agency Group Output Class Code Trans Type S type PAN Ste Ctrl Type SPP Raned Amounts zl 1000 Add to Grid Ese Eb ed el ED Group Class Code Trans Type S typelPAN FSrc Ctl Type or Expiry 000 S000 0004 000 000 Cha 03 001 E CP 2720903 oo 1519 F Move to First Row 280 92 867 6610101 00 1519 F Move Eo Last Row 298 Add New Row Copy to New Row Undo Delete From Core 4 View Reason View Variation Hide Data Details History Entry Area cra Mi 155 BMS Version 12 1 13 Server WCGRACE Database BMFRSTST User PL_USER 2121122002 11 13 AM The Update button validates the grid information against the business rules and if no errors are detected adds the revised information to the work area Once the va
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