Detailed Activities

1. “To Be” Redesigned Role Agency Fiscal Management/Supervision Business Area: General Accounting MARS Roadmap: General Accounting Role Description Key Activities Detailed Activities Role Design and Impact On-line approvals of JVs Run standard reports on-line Review budget to actuals accounts for agencies on-line To provide oversight and guidance for agency fiscal activities • On-line approvals of JVs: • Determine if request for new or changed table • elements is agency specific or needs to be routed to F&A/ GOPM • Run standard reports on-line: • Determine ad-hoc reporting needs Notes: Bold, italic text indicates activities supported and/or facilitated to a significant degree by MARS. “*” Indicates activity for which significant reductions in time and/or effort to complete are expected due to automation and/or streamlined processes. “(F)”Indicates activities that are dependent upon agency structure and/or agency willingness to “push” accountability to the field.

2. Timing Activities That Remain the Same Definition of Terms New Activities Training and Skills Needs Activities No Longer Performed Role Design and Impact Current to New Role Comparison for Agency Fiscal Management/ Supervision • Review paper reports to compare • budget to actuals accounts for agencies • Determine if request for new or changed table • elements is agency specific or needs to be routed to F&A/ GOPM • Determine ad-hoc reporting needs • Run standard reports on-line N/A July 1, 1999 MARS: General Accounting Prerequisites: MARS Computer Based Training MARS Computer Literacy Training MARS Chart of Accounts MARS Budget & Cash Control • On-line approvals of JVs • Review budget to actuals accounts for agencies on-line

3. Additional Notes Template Key MARS Documents Documents Formerly Used Documents Relevant to Role Role Design and Impact Current to New Role Comparison for Agency Fiscal Management/Supervision N/A Activities that will be completed via MARS have been highlighted through the use of italic, bold font. Activities that are dependent upon agency structure and/or agency willingness to “push” accountability out to the field are identified with an “(F)”. Activities for which significant reductions in time and/or effort required are expected to result from automation and/or process streamlining are indicated with an “*”. Detail activities are grouped according to the key activity (underlined) they support. MARS documents are cross-referenced (by number) to the document(s) they replace. For more information on the process flow for activities regarding this area, please consult the MARS Roadmap document cited. Roadmaps may be found at http://www.state.ky.us/agencies/adm/mars/marssua.htm. For more training guidance, please consult the MARS Training Curriculum, which will be posted to the MARS page of the Simplified Administrative Services Web site at http://www.state.ky.us/agencies/adm/mars/mars.htm. Journal Voucher Correction (JVC) [1, 3] Journal Voucher Transfer (JVT) [1] Journal Voucher Master (JVM) Vendor Payment Voucher (P1) Manual Warrant Investment (MW1) [2] Federal Wire Manual (MWF) Balance Sheet Account Balance (BBAL) On-Line General Ledger (OLGL) Document Cross-Reference (DXRF) Document History (DHIS) Cash (CASH) tables DOA-01: Journal Vouchers [1] DOA-20: Authorization to Acquire Investments/Loans [2] DOA-27: Payroll Voucher [3] DOA-66: Internal Distribution Document (Automated)

4. “To Be” Redesigned Role Table Maintenance Business Area: General Accounting MARS Roadmap: General Accounting Role Description Key Activities Detailed Activities Role Design and Impact Maintain agency COA elements Maintain Agency Tables Route electronic requests to Central Finance To ensure maintenance (add, modify, delete) of agency key tables including Chart of Accounts • Maintain agency COA elements: • Receive request for new COA element or element for • other MARS subsystems • Determine if request is agency specific or needs to be • routed to F&A Cabinet • Maintain Agency Tables: • Establish records on-line • Change records on-line • Delete records on-line per agency policy • Route electronic requests to Central Finance: • Route electronic request form to Central Finance • Verify statewide table set-up Notes: Bold, italic text indicates activities supported and/or facilitated to a significant degree by MARS. “*” Indicates activity for which significant reductions in time and/or effort to complete are expected due to automation and/or streamlined processes. “(F)”Indicates activities that are dependent upon agency structure and/or agency willingness to “push” accountability to the field.

5. Timing Activities That Remain the Same Definition of Terms Changed Activities Training and Skills Needs Activities No Longer Performed Role Design and Impact Current to New Role Comparison for Table Maintenance • Prepare paper forms to request additions or changes to • certain tables • Maintain agency COA elements • Maintain Agency Tables • Receive request for new COA element or element for • other MARS subsystems • Determine if request is agency specific or needs to be • routed to F&A Cabinet • Route electronic request form to Central Finance • Verify statewide table set-up N/A July 1, 1999 • Establish records on-line • Change records on-line • Delete records on-line per agency policy • MARS: Chart of Accounts • Prerequisites: • MARS Computer Based Training • MARS Computer Literacy Training

6. Additional Notes Template Key MARS Documents Documents Formerly Used Documents Relevant to Role Role Design and Impact Current to New Role Comparison for Table Maintenance • An example for determining if a table element request is agency specific or needs to be routed to F&A Cabinet- An agency currently tracks programmatic activity using program budget units (PBU) (Statewide Element), and tracks activities within each program using activity codes (agency element). If that agency begins working on a new program, the fiscal manager must determine if a new program budget unit needs to be setup as well as if any new activity codes need to be setup to track new types of activities within the new program. If a new PBU needs to be setup, a request must be communicated to their GOPM Policy Analyst. I f approved by GOPM, the request must be forwarded to finance (electronically) by GOPM. If the fiscal manager determines that new activity codes also are needed, he should instruct the agency table maintenance person to establish the new activity codes on-line in MARS. • Agencies will need to establish policies about: deletion of agency specific codes (e.g. delete after two years with no activity, never delete, etc.) Activities that will be completed via MARS have been highlighted through the use of italic, bold font. Activities that are dependent upon agency structure and/or agency willingness to “push” accountability out to the field are identified with an “(F)”. Activities for which significant reductions in time and/or effort required are expected to result from automation and/or process streamlining are indicated with an “*”. Detail activities are grouped according to the key activity (underlined) they support. MARS documents are cross-referenced (by number) to the document(s) they replace. For more information on the process flow for activities regarding this area, please consult the MARS Roadmap document cited. Roadmaps may be found at http://www.state.ky.us/agencies/adm/mars/marssua.htm. For more training guidance, please consult the MARS Training Curriculum, which will be posted to the MARS page of the Simplified Administrative Services Web site at http://www.state.ky.us/agencies/adm/mars/mars.htm. N/A; emphasis is on index and inquiry tables rather than documents. There are currently no on-line documents used to setup a statewide or agency Chart of Accounts elements.

7. “To Be” Redesigned Role Error Correction Business Area: General Accounting MARS Roadmap: General Accounting Role Description Key Activities Detailed Activities Role Design and Impact To correct errors to documents on-line. • MARs identifies errors/ omissions to documents on-line • Identify and make necessary corrections • Call CRC if necessary • Route to agency fiscal supervisor for correction (only in PD.) • Input corrections Notes: Bold, italic text indicates activities supported and/or facilitated to a significant degree by MARS. “*” Indicates activity for which significant reductions in time and/or effort to complete are expected due to automation and/or streamlined processes. “(F)”Indicates activities that are dependent upon agency structure and/or agency willingness to “push” accountability to the field.

8. Timing Activities That Remain the Same Definition of Terms Changed Activities Training and Skill Needs Activities No Longer Performed Role Design and Impact Current to New Role Comparison for Error Correction • Sending paper documents to Finance • & Administration Cabinet • Pre-audit of forms and documents by Finance Call CRC or agency contact to solve error or omission issue N/A July 1, 1999 • MARs identifies errors/ omissions to documents on-line • Work on-line with supervisor to correct N/A

9. Additional Notes Template Key MARS Documents Documents Formerly Used Documents Relevant to Role Role Design and Impact Current to New Role Comparison for Error Correction • Current process description: • On-line document entry into STARS & complete paperwork to send to Finance (large capacity) • Finance pre-audits then releases • Finance key punches and processes • Batch environment posts error file • Agencies will need to determine the policy and procedures for addressing errors in documents as it relates to MARS. Activities that will be completed via MARS have been highlighted through the use of italic, bold font. Activities that are dependent upon agency structure and/or agency willingness to “push” accountability out to the field are identified with an “(F)”. Activities for which significant reductions in time and/or effort required are expected to result from automation and/or process streamlining are indicated with an “*”. Detail activities are grouped according to the key activity (underlined) they support. MARS documents are cross-referenced (by number) to the document(s) they replace. For more information on the process flow for activities regarding this area, please consult the MARS Roadmap document cited. Roadmaps may be found at http://www.state.ky.us/agencies/adm/mars/marssua.htm. For more training guidance, please consult the MARS Training Curriculum, which will be posted to the MARS page of the Simplified Administrative Services Web site at http://www.state.ky.us/agencies/adm/mars/mars.htm. To be determined To be determined

10. “To Be” Redesigned Role Maintain Codes Business Area: General Accounting MARS Roadmap: General Accounting Role Description Key Activities Detailed Activities Role Design and Impact Maintenance of Common Coding Strings • Maintenance of Common Coding Strings • Define initial groups for agency (e.g. pay group, cash receipts, etc.) • Determine who is initially assigned to groups (RACF user • ID’s/ access) • Identify which codes field office/ central shop needs • based on historical use • Set-up common codes for field offices and program areas • Perform ongoing maintenance of common codes (include new employees, • new field office code needs) • Request RACF ID from CRC for change in access or new ID • from Network Administrator • Respond to field office questions regarding data entry of • documents for processing • Pull up document from field office on-line and work with • field office to complete Notes: Bold, italic text indicates activities supported and/or facilitated to a significant degree by MARS. “*” Indicates activity for which significant reductions in time and/or effort to complete are expected due to automation and/or streamlined processes. “(F)”Indicates activities that are dependent upon agency structure and/or agency willingness to “push” accountability to the field.

11. Timing Activities That Remain the Same Definition of Terms Changed Activities Training and Skills Needs Activities No Longer Performed Role Design and Impact Current to New Role Comparison for Maintain Codes • Mailing of invoices to agency central shop • Creation of paper documents for processing • Central Coding of Documents • Respond to field office questions regarding data entry of • documents for processing • Pull up document from field office on-line and work with field office to complete N/A • Maintenance of Common Coding Strings • Define initial groups for agency (e.g. pay group, cash receipts, etc.) • Determine who is initially assigned to groups (RACF user • ID’s/ access) • Identify which codes field office/ central shop needs • based on historical use • Set-up common codes for field offices • Perform ongoing maintenance of common codes • (include new employees, new field office code needs) • Request RACF ID from CRC for change in access or new ID • from Network Administrator July 1, 1999 Agency needs training on defining groups (6 spaces) MARS: Chart of Accounts Prerequisites: MARS Computer Literacy Training MARS Computer Based Training

12. Additional Notes Template Key MARS Documents Documents Formerly Used Documents Relevant to Role Role Design and Impact Current to New Role Comparison for Maintain Codes • Today: Field Office sends to Payables (how pay), which then goes to Accountant (how classify), • which then gets entered for payment. Activities that will be completed via MARS have been highlighted through the use of italic, bold font. Activities that are dependent upon agency structure and/or agency willingness to “push” accountability out to the field are identified with an “(F)”. Activities for which significant reductions in time and/or effort required are expected to result from automation and/or process streamlining are indicated with an “*”. Detail activities are grouped according to the key activity (underlined) they support. MARS documents are cross-referenced (by number) to the document(s) they replace. For more information on the process flow for activities regarding this area, please consult the MARS Roadmap document cited. Roadmaps may be found at http://www.state.ky.us/agencies/adm/mars/marssua.htm. For more training guidance, please consult the MARS Training Curriculum, which will be posted to the MARS page of the Simplified Administrative Services Web site at http://www.state.ky.us/agencies/adm/mars/mars.htm. N/A; emphasis is on index and inquiry tables rather than documents. There are currently no on-line documents used to setup a statewide or agency Chart of Accounts elements.

13. “To Be” Redesigned Role Processing Journal Vouchers Business Area: General Accounting MARS Roadmap: General Accounting Role Description Key Activities Detailed Activities Role Design and Impact To process agency journal vouchers to make corrections or changes. • Get on-line and pull up one of 3 JVs (find capabilities, copy to new doc & change the shell) • Create document to point of acceptance • Approve JV send off Notes: Bold, italic text indicates activities supported and/or facilitated to a significant degree by MARS. “*” Indicates activity for which significant reductions in time and/or effort to complete are expected due to automation and/or streamlined processes. “(F)”Indicates activities that are dependent upon agency structure and/or agency willingness to “push” accountability to the field.

14. Timing Activities That Remain the Same Definition of Terms Changed Activities Training and Skills Needs Activities No Longer Performed Role Design and Impact Current to New Role Comparison for Processing Journal Vouchers • Get on-line and pull up one of 3 JVs • Create document to point of acceptance • Approve JV send off • Create and send paper forms • Send in back-up documentation for F&A to Finance N/A N/A July 1, 1999 MARS General Accounting Prerequisites: MARS Computer Based Training MARS Computer Literacy Training MARS Chart of Accounts MARS Budget & Cash Control

15. Additional Notes Template Key MARS Documents Documents Formerly Used Documents Relevant to Role Role Design and Impact Current to New Role Comparison for Processing Journal Vouchers • Currently: • initiated by an accounting clerk by typing JV or creating document using a PC based program. • supervisor signs • send paper document (and electronic file, if exists) to GA branch in Finance • General Accounting Branch approves • data entry enters unless electronic Activities that will be completed via MARS have been highlighted through the use of italic, bold font. Activities that are dependent upon agency structure and/or agency willingness to “push” accountability out to the field are identified with an “(F)”. Activities for which significant reductions in time and/or effort required are expected to result from automation and/or process streamlining are indicated with an “*”. Detail activities are grouped according to the key activity (underlined) they support. MARS documents are cross-referenced (by number) to the document(s) they replace. For more information on the process flow for activities regarding this area, please consult the MARS Roadmap document cited. Roadmaps may be found at http://www.state.ky.us/agencies/adm/mars/marssua.htm. For more training guidance, please consult the MARS Training Curriculum, which will be posted to the MARS page of the Simplified Administrative Services Web site at http://www.state.ky.us/agencies/adm/mars/mars.htm. Journal Voucher Correction (JVC) [1, 3] Journal Voucher Transfer (JVT) [1] Journal Voucher Master (JVM) Vendor Payment Voucher (P1) Manual Warrant Investment (MW1) [2] Federal Wire Manual (MWF) Balance Sheet Account Balance (BBAL) On-Line General Ledger (OLGL) Document Cross-Reference (DXRF) Document History (DHIS) Cash (CASH) tables DOA-01: Journal Vouchers [1] DOA-20: Authorization to Acquire Investments/Loans [2] DOA-27: Payroll Voucher DOA-66: Internal Distribution Document (Automated) [3]

16. “To Be” Redesigned Role Processing/Manage Loans Business Area: General Accounting MARS Roadmap: General Accounting Role Description Key Activities Detailed Activities Role Design and Impact Create I.L. Document • Select on-line document for processing (PD Quick Pay, Advantage P.V.) • Complete on-line documentation • Obtain On-line approval Notes: Bold, italic text indicates activities supported and/or facilitated to a significant degree by MARS. “*” Indicates activity for which significant reductions in time and/or effort to complete are expected due to automation and/or streamlined processes. “(F)”Indicates activities that are dependent upon agency structure and/or agency willingness to “push” accountability to the field.

17. Timing Activities That Remain the Same Definition of Terms Changed Activities Training and Skills Needs Activities No Longer Performed Role Design and Impact Current to New Role Comparison for Processing/ Manage Loans • Create IL Document • Send to Finance N/A • P1 • PV- Advantage Purchase Voucher • Select on-line document for processing (PD Quick Pay, • Advantage P.V.) • Complete on-line documentation • Obtain On-line approval July 1, 1999 Prerequisites: MARS Computer Literacy Training MARS Computer Based Training

18. Additional Notes Template Key MARS Documents Documents Formerly Used Documents Relevant to Role Role Design and Impact Current to New Role Comparison for Processing/ Manage Loans N/A Activities that will be completed via MARS have been highlighted through the use of italic, bold font. Activities that are dependent upon agency structure and/or agency willingness to “push” accountability out to the field are identified with an “(F)”. Activities for which significant reductions in time and/or effort required are expected to result from automation and/or process streamlining are indicated with an “*”. Detail activities are grouped according to the key activity (underlined) they support. MARS documents are cross-referenced (by number) to the document(s) they replace. For more information on the process flow for activities regarding this area, please consult the MARS Roadmap document cited. Roadmaps may be found at http://www.state.ky.us/agencies/adm/mars/marssua.htm. For more training guidance, please consult the MARS Training Curriculum, which will be posted to the MARS page of the Simplified Administrative Services Web site at http://www.state.ky.us/agencies/adm/mars/mars.htm. Journal Voucher Correction (JVC) [1, 3] Journal Voucher Transfer (JVT) [1] Journal Voucher Master (JVM) Vendor Payment Voucher (P1) Manual Warrant Investment (MW1) [2] PD Quick Pay Advantage P.V. Federal Wire Manual (MWF) Balance Sheet Account Balance (BBAL) On-Line General Ledger (OLGL) Document Cross-Reference (DXRF) Document History (DHIS) Cash (CASH) tables DOA-01: Journal Vouchers [1] DOA-20: Authorization to Acquire Investments/Loans [2] DOA-27: Payroll Voucher DOA-66: Internal Distribution Document (Automated) [3]

19. “To Be” Redesigned Role Manage Funds Availability Business Area: General Accounting MARS Roadmap: General Accounting Role Description Key Activities Detailed Activities Role Design and Impact To ensure that appropriate funds are managed. • On-line management of funds • Maintenance of common codes for fund management Notes: Bold, italic text indicates activities supported and/or facilitated to a significant degree by MARS. “*” Indicates activity for which significant reductions in time and/or effort to complete are expected due to automation and/or streamlined processes. “(F)”Indicates activities that are dependent upon agency structure and/or agency willingness to “push” accountability to the field.

20. Timing Activities That Remain the Same Definition of Terms Changed Activities Training and Skills Needs Activities No Longer Performed Role Design and Impact Current to New Role Comparison for Manage Funds Availability • On-line management of funds N/A • JVT= Transfers for cash transfers • JVC= Corrections • (Correcting previously posted expenditures • or revenues) agency- push use • JVM= All other JV-- requires finance approval • (requires more accounting knowledge) • Maintenance of common codes for fund management. July 1, 1999 Prerequisites: MARS Computer Literacy Training MARS Computer Based Training

21. Additional Notes Template Key MARS Documents Documents Formerly Used Documents Relevant to Role Role Design and Impact Current to New Role Comparison for Manage Funds Availability • Today: Spend all lapsable general fund budget first then go to agency funds. Activities that will be completed via MARS have been highlighted through the use of italic, bold font. Activities that are dependent upon agency structure and/or agency willingness to “push” accountability out to the field are identified with an “(F)”. Activities for which significant reductions in time and/or effort required are expected to result from automation and/or process streamlining are indicated with an “*”. Detail activities are grouped according to the key activity (underlined) they support. MARS documents are cross-referenced (by number) to the document(s) they replace. For more information on the process flow for activities regarding this area, please consult the MARS Roadmap document cited. Roadmaps may be found at http://www.state.ky.us/agencies/adm/mars/marssua.htm. For more training guidance, please consult the MARS Training Curriculum, which will be posted to the MARS page of the Simplified Administrative Services Web site at http://www.state.ky.us/agencies/adm/mars/mars.htm. Journal Voucher Correction (JVC) [1,3] Journal Voucher Transfer (JVT) [1] Journal Voucher Master (JVM) Vendor Payment Voucher (P1) Manual Warrant Investment (MW1) [2] Federal Wire Manual (MWF) Balance Sheet Account Balance (BBAL) On-Line General Ledger (OLGL) Document Cross-Reference (DXRF) Document History (DHIS) Cash (CASH) tables DOA-01: Journal Vouchers [1] DOA-20: Authorization to Acquire Investments/Loans [2] DOA-27: Payroll Voucher DOA-66: Internal Distribution Document (Automated) [3]

22. “To Be” Redesigned Role Accounting Manager Business Area: General Accounting MARS Roadmap: General Accounting Role Description Key Activities Detailed Activities Strategy formulation Document approval and creation Process monitoring Policy development/setup Staff development To ensure successful agency operations through strategy formulation, process monitoring, policy creation, and staff development efforts. • Strategy formulation • Coordinate with staff in Grant Management role to determine grant setup and ensure availability of needed reporting • Participate in the creation and distribution plan for reports* • Document approval and creation • Approve Journal Vouchers (JV’s) • Approve Manual warrants • Create Journal Voucher Master documents (JVM’s) • Create Journal Voucher Transfer documents (JVT’s) • Process Monitoring • Perform benchmarking activities & variance analyses • Monitor work of property officers re: fixed assets • Monitor fund availability • Monitor status to date of budget and cash • Monitor status of grants and projects • Monitor accounts receivable • Monitor division of duties in the areas of: • security • profiles • workflow • Policy development/setup • Establish records management policy • Establish common coding strings (working with budget staff) • Staff development • Recruiting • Training • Evaluations Notes: Bold, italic text indicates activities supported and/or facilitated to a significant degree by MARS. “*” Indicates activity for which significant reductions in time and/or effort to complete are expected due to automation and/or streamlined processes. “(F)”Indicates activities that are dependent upon agency structure and/or agency willingness to “push” accountability to the field.

23. Timing Activities That Remain the Same Definition of Terms Changed Activities Training and Skill Needs Activities No Longer Performed Role Design and Impact Current to New Role Comparison for Role: Accounting Manager July 1, 1999 • Strategy formulation • Coordinate with staff in Grant Management role to determine grant setup and ensure availability of needed reporting • Participate in the creation and distribution plan for reports* • Document approval and creation • Approve Journal Vouchers (JV’s) • Approve Manual warrants • Create Journal Voucher Master documents (JVM’s) • Create Journal Voucher Transfer documents (JVT’s) • Process Monitoring • Perform benchmarking activities & variance analyses • Monitor work of property officers re: fixed assets • Monitor fund availability • Monitor status to date of budget and cash • Monitor status of grants and projects • Monitor accounts receivable “Price contract” will be known as a “master agreement” “Memo of Agreement (MOA)” and “Memo of Understanding” (MOU) will be known as either a “Master Agreement” or a “Contract” “Personal Services Contracts” will be known as “Contracts” • Policy development/setup • Establish records management policy • Establish common coding strings (working with budget staff) • Staff development • Recruiting • Training • Evaluations MARS: Chart of Accounts MARS: General Accounting MARS: Budget and Cash Control MARS: Projects, Grants, Billing, and Jobs MARS: Fixed Assets MARS: Management Reporting Database Prerequisites: MARS Computer Literacy Training MARS Computer Based Training • Process Monitoring • Monitor division of duties in the areas of: • security • profiles • workflow N/A

24. Additional Notes Template Key MARS Documents Documents Formerly Used Documents Relevant to Role Role Design and Impact Current to New Role Comparison for Role: Accounting Manager • Activities performed by this role will be initiated on July 1, 1999. Certain of these activities -- those associated with security, workflow, and reporting -- are expected to evolve considerably following that date. These activities will be significantly expanded in comparison to what they entail today. • Successfully performing activities associated with security, workflow, common coding strings setup, and reporting will be critical to achieving a “model office” environment in the agencies. • It is expected that reporting via MARS will provide agencies with more and better information. It is also anticipated that more time will be spent by agencies resources on reporting, as it becomes increasingly clear how to best utilize and manipulate information contained in MARS. This will be counterbalanced, however, by the fact that data will be far more available and ultimately less effort will be required to pull together needed information. • Activities contained within this role reflect a significant shift of responsibilities from central resources to the individual agencies. Activities that will be completed via MARS have been highlighted through the use of italic, bold font. Activities that are dependent upon agency structure and/or agency willingness to “push” accountability out to the field are identified with an “(F)”. Activities for which significant reductions in time and/or effort required are expected to result from automation and/or process streamlining are indicated with an “*”. Detail activities are grouped according to the key activity (underlined) they support. MARS documents are cross-referenced (by number) to the document(s) they replace. For more information on the process flow for activities regarding this area, please consult the MARS Roadmap document cited. Roadmaps may be found at http://www.state.ky.us/agencies/adm/mars/marssua.htm. For more training guidance, please consult the MARS Training Curriculum, which will be posted to the MARS page of the Simplified Administrative Services Web site at http://www.state.ky.us/agencies/adm/mars/mars.htm. DOA-1: Journal Voucher [1] Journal Vouchers (JV’s) Journal Voucher Transfers (JVT’s) [1] Journal Voucher Master (JVM)