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State Budget Update

State Budget Update. Elizabeth Grovenstein Adam Brueggemann Office of State Budget and Management. Session Etiquette. Please turn off all cell phones. Please keep side conversations to a minimum. If you must leave during the presentation, please do so as quietly as possible.

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State Budget Update

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  1. State Budget Update Elizabeth Grovenstein Adam Brueggemann Office of State Budget and Management

  2. Session Etiquette • Please turn off all cell phones. • Please keep side conversations to a minimum. • If you must leave during the presentation, please do so as quietly as possible. • Thank you for your cooperation!

  3. About OSBM: Constitutional & Statutory State Budget Act & Article III of NC Constitution: • Director of the Budget • The Governor is required to prepare a recommended budgetper NC Constitution (Article III, Section 5(3)) • Budget Development • Required to clearly distinguish program continuation, reductions, eliminations, expansions, and new programs • Must also contain capital improvements in context of the Six-Year Capital Improvements Plan required by G.S. 143C-8-6 • The Governor must provide a budget message

  4. About OSBM: Constitutional & Statutory State Budget Act & Article III of NC Constitution: • Budget Requirements • The Governor must present a balanced budget • Budget recommendations must be included for all Governmental and Proprietary Funds • Administration of the Budget • The Governor administers the budget once it is enacted by the General Assembly • Administered in accordance with the NC Constitution (Article III, Section 5(3)) and the State Budget Act • The constitution requires the Governor to take steps necessary to maintain a balanced budget at all times

  5. About OSBM: Organizational Chart

  6. About OSBM: Major Functions • Provide fiscal advice to the Governor • Prepare Governor’s recommended budget • Apply State law and policy in the administration of the budget • Publish the State Budget Manual – includes State Budget Act and policies on budget preparation, administration, travel, and other matters • Forecast and monitor state revenues • Conduct management analysis requested by legislature or agencies • Produce official population estimates for state, counties, municipalities • Staff to Council of Internal Audit

  7. Budget Development: UNC System

  8. Budget Development: BD 307 Certification

  9. Budget Development: Post Legislative Summary

  10. Budget Administration: Budget Revisions • G.S. 143C-6-4(g) “Transfers or changes within the budget of The University of North Carolina may be provided as in Article 1 of Chapter 116 of the General Statutes.”

  11. Budget Administration Revision Type Impacts OSBM Approval Action

  12. Budget Administration

  13. When to Use Type 12 Budget Administration • Over-Realized Receipts (ex. dual employment) • Fees Not Authorized by UNC Board of Governors • Reducing Budgeted Receipts • Realignments that Impact Intra-Governmental Transaction Accounts ( 53 8xxx)

  14. When to Use Type 14 Budget Administration • Realignments within or between purpose codes of a budget code • Excludes Reserves and Intra-Governmental Transactions which must be a Type 12 • Excludes realignments between budget codes which must be a Type 11.

  15. Budget Administration • Receipts within UNC System are restricted per G.S. 116-30.3A to a maximum of 10% above certified levels. • OSBM uses IBIS reports and budget/expenditure reports generated by OSC (BD701) to review budget and actuals.

  16. Budget Administration: Allotments • G.S. 143C-6-3 “To receive operating funds appropriated to it, a State agency shall submit . . . a request for an allotment of the amount estimated to be required for the ensuing fiscal period.” • G.S. 116-30.2 explains that G.S. 143C-6-3 does apply to appropriations to SRCI’s. • Currently operatingallotment requests are made on a monthly basis including payroll and operating funds. • OSBM uses IBIS and also expenditure/allotment reports generated by OSC (BD702).

  17. End of Year Procedures: Carry Forward

  18. End of Year Procedures: BD 701 Reports • What does OSBM review on the June BD 701? • Cert/Auth Requirements, Receipts, and Appropriation match IBIS (RK 317, 325, 325 reports). • No Negative Budgets at Account Level (Certified & Authorized). • No Over-Expended Line Items (or approved budget pool – see handout). • No Appropriation in Purpose 102 or 103. • No Expenditures in Reserve Accounts (71xx NCAS or 83xx FRS)

  19. End of Year Procedures: BD 701 Reports • What does OSBM review on the June BD 701? • No Untitled Accounts • Carry Forward Transactions Reflected Correctly • At least One Dollar Left Unexpended

  20. Other OSBM Responsibilities • OSBM promulgates state travel policies and regulations consistent with G.S. 138-5, 138-6, and 138-7, which are applicable to all funds on deposit with the State Treasurer. • OSBM promulgates state moving expenses policies and regulations consistent with G.S. 138-8. • Director of the Budget is authorized to determine when to pay severance wages or discontinued service retirement consistent with G.S. 126-8-5.

  21. Other OSBM Responsibilities • G.S. 115C-457.1 establishes the Civil Penalty and Forfeiture Fund to be administered by OSBM. • UNC parking fines are required to be remitted, less the cost of collection as determined annually by OSBM (up to maximum of 20%). • Annual mailing list certification required to be submitted to OSBM per G.S. 143-169.1. • Biennial fee report is required per G.S. 143C-9-4 to be submitted to the General Assembly.

  22. NC GEAR • Review and analysis of efficiency and effectiveness of executive branch • Staff of 4 time limited/2 permanent employees and outside consulting firm TBD • Reviewing statutory authority, organizational structure, performance, and funding sources of programs • Major statewide areas for review include HR, purchasing, IT, parking, motor fleet • Final report due February 15, 2015 • Email suggestions to: NCGEAR@OSBM.NC.GOV

  23. FY 2014-15 Budget: Next Steps • February 10, 2014 Budget requests submitted • February 21, 2014 meeting with UNC System • February 11 – April, 2014 OSBM staff review budget requests, meetings with State Budget Director and Governor’s Office staff, updated revenue estimates • May 2014 finalize budget recommendations • May 14, 2014 General Assembly convenes

  24. About OSBM: Website OSBM website: www.osbm.nc.gov

  25. About OSBM: Website OSBM website: www.osbm.nc.gov

  26. Integrated Budget Information System (IBIS) • Replace mainframe legacy systems by creating an integrated, web-based statewide budget system • Incorporate program information and performance measurement into the State’s budgeting process • Improve reporting and analytical capabilities • Reduce dependency on manual processes for data collection, manipulation and analysis http://ibis.nc.gov/

  27. IBIS Scope

  28. IBIS Work Queue • Filter and Sort instead of search. • Filter/Sort any field. • Must use 11-0001 format for budget revisions (not 11-1). • Refine search by applying multiple filters. • Clear filters by hitting refresh on browser. • In work queue, right click form to print.

  29. IBIS Work Queue • Status Field – If left blank, only filters your queue. • Approved = Approved by OSBM • Submitted to OSBM = Approved by Campus, Pending OSBM • Approved Internally = Approved by Campus (ex. Type 14) • All = Any Status (Approved, Returned, Deleted, etc.) • All Active = All Items Pending Action (Excl. approved/deleted) • Validated = Checked for Errors (Does Not Mean Approved) • BRU = Campus (Budget Reporting Unit) • AGENCY = UNC General Administration

  30. IBIS Work Queue

  31. IBIS Budget Revisions • Positions Tab • Only the Fund, Account, and FTE are required. • If Salary is entered, it must be annual salary. • Budget Detail Tab • Excel Processing feature makes data entry of numerous accounts easier. • Attachments Tab • Allows multiple formats (PDF, Word, Excel)

  32. IBIS Budget Revisions • Using the Excel Processing Feature

  33. IBIS Reports • Frequently Used Reports Available in IBIS • BD 307 Certification • RK 325 Budget Reports • RK 15 Multi-Purpose Report (Used for Custom Searches) • Under Development: WK1

  34. IBIS Reports • Link to current reports available on IBIS website

  35. IBIS Reports

  36. IBIS Reports • RK 15 Multi-Purpose Report • Budget Revision Search Tool • Find All Budget Revisions for a Budget Code, Fund, or Account • Search Across Multiple Budget Codes, Funds, or Accounts • Search Across Type 11, 12, and 14 • Access from Reports

  37. IBIS Reports • How to Find the RK 15 Multi-Purpose Report

  38. IBIS Reports

  39. IBIS Reports • Example of RK 15 Report Output

  40. IBIS User Guides & Online Tutorials

  41. IBIS User Guides & Online Tutorials

  42. IBIS Future Functionality • Worksheet I – Continuation Budget Prep. • Type 14 Revision Rules • No realignments impacting reserves and intra-transfer accounts. • No realignment of receipts.

  43. Questions & Answers

  44. Thank You! Elizabeth Grovenstein Adam Brueggemann

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