Used to establish and control appropriations within Fund, Cabinet, Department and Appropriation Level Program. May have multiple Appropriation Accounts within each Fund. This is the highest level of budgetary control established within account structure.

Used to establish and control allotments within Fund, Cabinet, Department and Allotment Level Program. May have multiple Allotment Accounts related to a single Appropriation Account within each Fund. This is the second highest level of budgetary control established within account structure.

Used for activity based reporting. Used in conjunction with Fund, Cabinet, and Department to determine Appropriation Account, Allotment Account and Cash Accounts.

Used to establish and control cash balances within Fund, Cabinet, Department and Cash Control Program. In STARS, the Posting Level Program identifies where Cash Account Control resides. The STARS Cash Account control (cash control program) can be set up at a variety of levels including:

• Fund,
• Fund/Cabinet,
• Fund/Cabinet/Department,
• Fund/Cabinet/Department/ Appropriation Account,
• Fund/Cabinet/Department/
• Allotment Account,
• or Fund/Cabinet/Department/ Posting Level Program.

A Cash Account can be associated with a program structure that is different than the posting level program structure.

The requirement to control cash down to the Allotment Account level is specified in the Commonwealth’s Appropriation Act.

Lowest level of the object code structure. The term Minor Objects is used to refer to both revenue and expenditure Minor Objects. Revenue Minor Objects are used on revenue accounting transactions. Expenditure Minor Objects are used on expenditure accounting transactions.

Identifies appropriation transactions based upon the type of appropriation. For example, there is an Appropriation Object code for the following:

• A001 – Regular Appropriation
• A003 – Special Legislation Appropriation
• A006 – Appropriation Revision for Salary Improvement

To demonstrate the use of the Appropriation Object, assume that a $1,000,000 appropriation is made to the Personnel Cabinet. When the appropriation is originally established it is assigned an Appropriation Object ‘A001’ for ‘Regular Appropriation’.

Identifies allotment transactions based upon the type of allotment. For example, there is an allotment object code for the following:

• B101 – Regular Allotment for Personal Services
• B103 – Allotment due to Special Legislation
• B106 – Salary Improvement Allotment Revision

Identifies project transactions based upon the type of project activity. For example, there is a project code for the following:

• P100 – Current Fiscal Year Project Budgeted
• P300 – Project Increase
• P500 – Project Closed

Used to reverse the General Ledger accounting entries performed by the Transaction Code on Journal Voucher Transactions. For example, a Journal Voucher could generate the following General Ledger accounting entries and file postings if transaction code 182 is entered:

DR Due From Other Funds

CR Expenditures

If the Reverse indicator is used in conjunction with transaction code 182, the following General Ledger accounting entries will result:

DR Expenditures

The ADVANTAGE Agency data element is used to establish all valid agency values. In ADVANTAGE, the Agency data element is used for a variety of purposes. For example, Agency is used in combination with the Fund data element to establish the highest level of budgetary control for appropriations and allotments. The Agency data element can also be used to restrict security to records on tables and it is used in combination with the Fund data element to establish parameters for document processing. For example, whether or not the Activity data element will be used on expenditure transactions is established for each

Fund and Agency combination. The Agency data element can also be used to provide for unique document numbering using the automatic document numbering functionality.

The ADVANTAGE Agency data element is a good fit for Cabinets such as the Personnel Cabinet (number 47). The Personnel Cabinet is comprised of Departments such as the Office of the Secretary (number 790), the Department for Employee Relations (number 791) and the Department for Personnel Administration (number 792). All Departments are associated with the Personnel Cabinet for accounting processing. Additionally, the appropriation is made to the Personnel Cabinet.

The use of the ADVANTAGE Agency data element is an issue for Cabinets such as the Cabinet of the General Government (number 31). The Cabinet of the General Government is comprised of Departments such as the Department of Agriculture (number 035), Attorney General (number 040), Auditor of Public Accounts (number 045), Board of Accountancy (number 150), Board of Barbering (number 165) and Board of Dentistry (number 180). These Departments are only "autonomously" associated with the Cabinet of General Government. Accounting processing is handled separately for each of these Departments. Additionally, appropriations are made to the Departments not to the Cabinet of the General Government.

In ADVANTAGE, because the Agency data element is used for a variety of purposes, this data element should not be crosswalked to the Cabinet data element for Cabinets such as the Cabinet of the General Government. The Department data element will likely be established as the ADVANTAGE Agency data element. For reporting purposes, to associate the various Departments that exists in a Cabinet, the Cabinet data element will be established in the ADVANTAGE Agency Class hierarchy. The Agency Class data element has a field size of 4. Please note that in those situations where Cabinet is identified as ADVANTAGE Agency, an Agency Class will be established but there will only be one Agency associated with the established Agency Class.

The ADVANTAGE Organization data element is used to establish all valid Organization values. The ADVANTAGE Organization data element is a breakdown of Agency. The Organization structure can be up to twelve levels. In ADVANTAGE, the Organization data element is used for a variety of purposes. For example, Organization can be used in combination with the Fund and Agency data element to establish budgetary control for appropriations and allotments. The Agency and Organization data elements can also be used for security restrictions for transaction processing. In general, users code the lowest level Organization that has been established on accounting transaction lines. The Organization levels that have been established above the lowest level are inferred. For example, a Department Organization (Level 1) can be inferred from a Division Organization (Level 2).

The ADVANTAGE Organization data element is a good fit for Departments such as the Office of the Secretary (number 790), the Department for Employee Relations (number 791) and the Department for Personnel Administration (number 792) within the Personnel Cabinet (number 47). Please review the associated fit analysis comments for the STARS Cabinet data element.

The use of the ADVANTAGE Organization data element is an issue for Departments such as the Department of Agriculture (number 035), Attorney General (number 040), Auditor of Public Accounts (number 045), Board of Accountancy (number 150), Board of Barbering (number 165) and Board of Dentistry (number 180) within the Cabinet of the General Government (number 31). These Departments are only "autonomously" associated with the Cabinet of General Government (number 31).

The Department data element will likely be established as the ADVANTAGE Agency data element. Please review the associated fit analysis comments for the STARS Cabinet data element. Perhaps, to ease the conversion effort for the STARS Organization structure, the Department data element could be established as both the ADVANTAGE Agency data element and the ADVANTAGE Organization (Level 1).

The ADVANTAGE Organization data element is used to establish all valid Organization values. The ADVANTAGE Organization data element is a breakdown of Agency. The Organization structure can be up to twelve levels. In general, users code the lowest level Organization that has been established on accounting transaction lines. The Organization levels that have been established above the lowest level are inferred. For example, a Department Organization (Level 1) can be inferred from a Division Organization (Level 2). All levels below Department will be available for Agency use (i.e., Levels 2-12).

The ADVANTAGE Organization data element is used to establish all valid Organization values. The ADVANTAGE Organization data element is a breakdown of Agency. The Organization structure can be up to twelve levels. In general, users code the lowest level Organization that has been established on accounting transaction lines. The Organization levels that have been established above the lowest level are inferred. For example, a Division Organization (Level 2) can be inferred from a Branch Organization (Level 3). All levels below Department will be available for Agency use (i.e., Levels 2-12).

The ADVANTAGE Organization data element is used to establish all valid Organization values. The ADVANTAGE Organization data element is a breakdown of Agency. The Organization structure can be up to twelve levels. In general, users code the lowest level Organization that has been established on accounting transaction lines. The Organization levels that have been established above the lowest level are inferred. For example, a Branch Organization (Level 3) can be inferred from a Section Organization (Level 4). All levels below Department will be available for Agency use (i.e., Levels 2-12).

The ADVANTAGE Organization data element is used to establish all valid Organization values. The ADVANTAGE Organization data element is a breakdown of Agency. The Organization structure can be up to twelve levels. In general, users code the lowest level Organization that has been established on accounting transaction lines. The Organization levels that have been established above the lowest level are inferred. For example, a Section Organization (Level 4) can be inferred from a Unit Organization (Level 5). All levels below Department will be available for Agency use (i.e., Levels 2-12).

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2

3

The ADVANTAGE Appropriation data element is used to establish all valid appropriation values. To provide system functionality similar to the STARS Appropriation Account, Allotment Account, and Posting Level Program modifications to ADVANTAGE will be required.

The ADVANTAGE Appropriation will be used to represent the STARS Appropriation Account. The ADVANTAGE Appropriation will be divided into three fields to represent the STARS Appropriation Account, Allotment Account, and Posting Level Program. The STARS Appropriation Account will be termed the ADVANTAGE Appropriation Program. The STARS Allotment Account will be termed the ADVANTAGE Allotment Program. The STARS Posting Level Program will be termed the ADVANTAGE Program Budget Unit.

An example of the scheme for the STARS Appropriation Account, Allotment Account, and Posting Level Program is as follows:

Appropriation Account 01-47- -A000. The 01 represents the General Fund. The 47 represents the Personnel Cabinet. The A000 represents the Appropriation. The STARS Appropriation Account will be termed the ADVANTAGE Appropriation Program. In ADVANTAGE the Appropriation Program could be established as A0.

Allotment Accounts 01-47-790-AA00 and 01-47-790-AB00 both are associated with appropriation account 01-47- -A000. There are multiple other Allotment Accounts associated with this Appropriation Account. The 01 represents the General Fund. The 47 represents the Personnel Cabinet. The 790 represents the Department of Office of the Secretary. The AA00 and AB00 represent the Allotments. The STARS Allotment Account will be termed the ADVANTAGE Allotment Program. In ADVANTAGE the Allotment Programs could be established as AA0 and AB0 both associated with Appropriation Program A0.

For this Cabinets structure, there is one Posting Level Program 01-47-790-AA00 for Allotment Account 01-47-790-AA00 and Appropriation Account 01-47- -A000. Generally, there is more than one Posting Level Program associated with a given Allotment Account. The AA00 represents a Posting Level Program. The STARS Posting Level Program will be termed the ADVANTAGE Program Budget Unit. In ADVANTAGE, the Program Budget Unit could be established as AA00. Note that this is the same value as the current STARS posting level program.

ADVANTAGE Document processors will require modification to validate against one or more program reference tables. For example, when an Appropriation (AP) Document is processed to establish an appropriation, the document would validate that an established Appropriation Program has been entered. When an Allotment (AL) Document is processed to establish an allotment, the document would validate that an established Appropriation Program and Allotment Program has been entered. When an Expense Budget (EB) Document is processed to establish budgetary control at a level lower than Appropriation Program and Allotment Program, the document would validate that an established Appropriation Program, Allotment Program, and Program Budget Unit has been entered. When accounting transactions such as a Payment Voucher (PV) Document are processed, the user would enter the Program Budget Unit. ADVANTAGE would infer the associated Appropriation Program and Allotment Program based on one or more program reference tables.

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3

Please review the associated fit analysis comments for the ADVANTAGE Appropriation Program and Program Budget Unit.

Currently in STARS allotments can be controlled by Major Object Group. Most General Fund allotments are controlled by the STARS Major Object Group. The STARS Major Object Group is determined based on the Minor Object used on a transaction. In ADVANTAGE, the STARS Major Object Group will be established in the Object Type hierarchy for Object Code. The ADVANTAGE Allotment Inquiry (EALL) table will have to be modified to allow for budgetary control at the Object Type hierarchy. The determination of whether or not an ADVANTAGE Allotment Program is controlled by Object Type will be determined by an indicator on the Appropriation Inquiry (EAP2) table for an Appropriation Program. This indicator will be established when the Appropriation (AP) Document is processed which establishes the Appropriation Program.

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Three COA Data Elements

2

3

Please review the associated fit analysis comments for the ADVANTAGE Appropriation Program and Allotment Program.

It should be noted that STARS Posting Level Programs are used when processing accounting transactions to determine the associated Appropriation Account, Allotment Account and Cash Account. Similar inference functionality will be created in ADVANTAGE.

ADVANTAGE will require software modification to support the STARS Cash Account functionality. ADVANTAGE does not currently have functionality similar to the STARS Cash Account. A STARS Cash Account is not the same as an ADVANTAGE asset balance sheet account that is flagged as cash. A STARS Cash Account that is used for cash control can be established at a variety of levels including:

• 12 (Fund),
• 12-46-551-E000 (Appropriation Account),
• 12-46-551-EB00 (Allotment Account), or
• 12-46-551-EBA0 (Posting Level Program).

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Please review the associated fit analysis comments for the STARS Appropriation Account, Allotment Account, and Posting Level Program.

An example of the scheme for the STARS Project Number is as follows:

Project Number (Posting Level Program) 02-46-551-0521. The 02 represents the Capital Projects Fund. The 46 represents the Cabinet for Workforce Development. The 551 represents the Department of Vocational Rehabilitation. The 0521 represents the Project Number for Installation of Smoke Detectors and Sprinkler System.

In the STARS structure reviewed, there were no Appropriation Accounts or Allotment Accounts associated with the Project Numbers (Posting Level Programs). For STARS Projects, there is always a one-to-one relationship for Appropriation Account, Allotment Account, and Project Number. The Project Number is synonymous with the Posting Level Program, the Appropriation Account and the Allotment Account. The STARS Cash Account control is also established at the Project Number (Posting Level Program) level.

The general consensus of the chart of accounts teams is that the current STARS Project Number will be established as the ADVANTAGE Program Budget Unit. Assuming that the ADVANTAGE Program Budget Unit is used to represent Project Number, what data values will be used for the Appropriation Program and Allotment Program? This structure would be required for inferences based on the ADVANTAGE Program Budget Unit. Establishing an Appropriation would allow for a view of budget balances at a level above the current ADVANTAGE Object Code.

In STARS the Capital Projects Fund controls the expenditures associated with project numbers by STARS Sub-Object (the Project Team is aware that there are budget control exceptions to this requirement for Cabinet 35). ADVANTAGE Financial does not provide for budgetary control based on the object hierarchies such as Object Class. However, a one-to-one relationship exits between the STARS Minor Objects and STARS Sub-Objects for the Minor Objects used in the Capital Projects Fund. Therefore, the ADVANTAGE Expense Budget level of budgetary control can be used as it controls at the Object Code Level (i.e., STARS Minor Object). An example of the STARS Minor Objects used in the Capital Projects Fund are as follows:

7 – Capital Projects (Major Object Group)

70 – Cap Projects – Transportation (Major Object – CAFR)

701 – Architect/Engineer Fees (Sub-Object)

E701 – Architect/Engineer Fees (Minor Object)

4

Y

Y

ADVANTAGE provides a Object (OBJ2) table to establish expenditure Object Codes and a Revenue Source (RSR2) table to establish Revenue Source Codes. The ADVANTAGE Object Code defines objects of expenditure that appear in the expense budget and on spending transactions. The ADVANTAGE Revenue Source Code defines revenues that appear in the revenue budget and on revenue transactions.

STARS Minor Object Hierarchies

Expenditure Example

3 – Operating Expense (Major Object Group)

35 – Commodities and Supplies (Major Object – CAFR)

320 – Supplies (Sub-Object)

E321 – Office Supplies (Minor Object)

Revenue Example

10 – Taxes (Major Object – CAFR)

155 – License & Privilege Taxes (Sub-Object)

R161 – Corporation License Tax

ADVANTAGE Object Codes can be further defined through the use of Sub-Objects. An ADVANTAGE Sub-Object is a further definition of an individual Object. A Sub-Object table is provided to specify valid Sub-Objects for a given Object. An ADVANTAGE Sub-Object has a field size of 2.

3

N

N

See associated fit analysis comments for STARS Minor Object.

STARS Minor Object Hierarchies

Expenditure Example

3 – Operating Expense (Major Object Group)

35 – Commodities and Supplies (Major Object – CAFR)

320 – Supplies (Sub-Object)

E321 – Office Supplies (Minor Object)

The ADVANTAGE Object Class will be used for the STARS Expenditure Sub-Objects.

In STARS the Capital Projects Fund uses the Sub-Object for budgetary control. ADVANTAGE Financial does not provide for budgetary control based on the object hierarchies such as Object Class. However, a one-to-one relationship exits between the STARS Minor Object and STARS Sub-Object for the Minor Objects used in the Capital Projects Fund. Therefore, the ADVANTAGE Expense Budget level of budgetary control can be used as it controls at the Object Code Level (i.e., STARS Minor Object). An example of the STARS Minor Objects used in the Capital Projects Fund are as follows:

7 – Capital Projects (Major Object Group)

70 – Cap Projects – Transportation (Major Object – CAFR)

701 – Architect/Engineer Fees (Sub-Object)

E701 – Architect/Engineer Fees (Minor Object)

Revenue Example

10 – Taxes (Major Object – CAFR)

155 – License & Privilege Taxes (Sub-Object)

R161 – Corporation License Tax

The ADVANTAGE Revenue Source Class will be used for the STARS Revenue Sub-Objects.

2

N

N

See associated fit analysis comments for STARS Minor Object.

STARS Minor Object Hierarchies

Expenditure Example

3 – Operating Expense (Major Object Group)

35 – Commodities and Supplies (Major Object – CAFR)

320 – Supplies (Sub-Object)

E321 – Office Supplies (Minor Object)

The ADVANTAGE Object Category will be used for the STARS Expenditure Major Objects (CAFR).

Revenue Example

10 – Taxes (Major Object – CAFR)

155 – License & Privilege Taxes (Sub-Object)

R161 – Corporation License Tax

See associated fit analysis comments for STARS Minor Object.

STARS Minor Object Hierarchies

Expenditure Example

3 – Operating Expense (Major Object Group)

35 – Commodities and Supplies (Major Object – CAFR)

320 – Supplies (Sub-Object)

E321 – Office Supplies (Minor Object)

The ADVANTAGE Object Type will be used for the STARS Expenditure Major Object Group.

It should be noted that STARS allotments can be controlled by Major Object Group. Most General Fund allotments are controlled at the STARS Major Object Group. The STARS Major Object Group is determined based on the Minor Object used on a transaction. In ADVANTAGE, the STARS Major Object Group will be established in the Object Type hierarchy for Object Code. The ADVANTAGE Allotment Inquiry (EALL) table will have to be modified to allow for budgetary control at the Object Type hierarchy. Whether or not an ADVANTAGE Allotment Program is to be controlled by Object Type will be determined by an indicator on the Appropriation Inquiry (EAP2) table for an Appropriation Program. This flag will be established when the Appropriation (AP) Document is processed which establishes the Appropriation Program.

A modification to ADVANTAGE will be required for the identification of the Appropriation Object. The Appropriation Object will be determined when an Appropriation (AP) Document is processed. A reference table will be developed to establish the valid values for Appropriation Object. The Appropriation Object will be stored on the ADVANTAGE Budget Ledger.

A modification to ADVANTAGE will be required to allow for the use of the Allotment Object. The Allotment Object will be selected when an Allotment (AL) Document is processed. A reference table will be developed to establish the valid values for Allotment Object. The Allotment Object will then be stored on the ADVANTAGE Budget Ledger.

No reporting use for the hierarchies above STARS Allotment Object Code were identified. These Allotment Object Code hierarchies will not be established in ADVANTAGE unless a use is identified.

Please review the associated fit analysis comments for the STARS Project Number.

A modification to ADVANTAGE will be required to allow for the identification of Project Object. The Project Object will be selected when an Expense Budget (EB) Document is processed. A reference table will be developed to establish the valid values for Project Object. The Project Object will then be stored on the ADVANTAGE Budget Ledger.

No reporting use for the hierarchies above STARS Estimated Project Object Classification were identified. These Estimated Project Object Classifications will not be established in ADVANTAGE unless a use is identified.

The chart of accounts team would like to explore the functionality provided by ADVANTAGE Projects. This functionality will be explored during the prototyping work completed by the Projects Team. There may be changes in how the STARS Project Number and STARS Estimated Project Object Classification are mapped to ADVANTAGE dependent on the input received from the Projects Team.

The ADVANTAGE Balance Sheet Account Class is a hierarchy of the ADVANTAGE Balance Sheet Account Code. The ADVANTAGE Balance Sheet Account Code would be used to represent the STARS Subsidiary Account. Using the ADVANTAGE Balance Sheet Account Class hierarchy to represent STARS General Ledger Accounts may require customized trial balance reports and a new Balance Sheet Account Balance (BBAL) table to be developed. Customized trial balance reports and the new BBAL table may be required since ADVANTAGE currently produces balance sheet account information at the detailed Balance Sheet Account Code.

ADVANTAGE Documents generate either General Ledger or Budget Ledger accounting entries. ADVANTAGE accounting documents generate General Ledger accounting entries. ADVANTAGE budget documents generate Budget Ledger accounting entries. ADVANTAGE Documents generate ledger entries dependent on the accounting distribution entered. For example, the Payment Voucher Document can result in a variety of entries including the following:

DR Expense/Expenditure

CR Vouchers Payable

DR Revenue

CR Vouchers Payable

DR Loans Receivable

CR Vouchers Payable