Budget execution uses these business rules as the basis for distributing and controlling budgetary data:
Mandates that the first budget level is defined for all treasury symbol and fund value combinations to begin the budget execution process.
Captures different types of budget authority in the Enter Budget Authority window.
For example, continuing resolutions, supplemental appropriations, and estimated borrowing authority are recorded using different transaction types and transaction sub types in the Enter Budget Authority window.
Records other budget execution transactions in the Enter Funds Distribution window.
Lower level budget execution transactions, such as apportionments, allocation, and allotments, are recorded in the Enter Funds Distribution window.
Relies primarily on summary account template setup in General Ledger to enforce funds control.
Funds control in budget execution is hierarchical from lower budget levels to higher budget levels and by time periods. A fund amount at a lower budget level cannot exceed the amount at a higher level. For example, the amount of funds at Budget Level 4 cannot exceed the amount of funds at Budget Level 3. This relationship must be enforced and supported by the summary account template setup in General Ledger.
Records all budget execution transactions to any open or future-enterable general ledger accounting period.
Transactions cannot be posted to future periods, but you can enter, save, and approve transactions. Future-entered transactions are posted when the general ledger period is opened.
Note: This overrides the Allow Postings to Future Periods check box in General Ledger.
Automatically makes available for use in the subsequent quarter any funds of a budget level not fully distributed to the next lower level for a particular quarter.
If an amount being rescinded or deferred is already distributed to a lower budget level, users must reverse the distribution at that lower level before the funds are available to be rescinded or deferred at the higher level.
Supports unique document numbering schemes by budget level and source for a ledger.
Note: Appropriation, budget level 1, is mandatory; lesser budget levels must be entered sequentially by fund value, but not all levels need to be used.
To process Budget Execution transactions, you must:
Define Budget levels.
Define Transaction types and if needed, transaction sub types.
Define Budget Distributions
Budget execution has an unlimited number of levels for budget control and details. Each of the budget levels uses a window with fields for the data required at that level. Users choose the number of budget levels and their names.
Note: Budget level names are assigned during the setup process.
Example
The ABC agency uses these hierarchies:
Appropriation, level 1, distributes budget authority by fund value using the Enter Budget Authority window.
Apportionment, level 2, allocates appropriated funds based on fund value and category by time period or activity.
Allotment, level 3, distributes budgetary resources to a more detailed reporting structure, such as organization, object class, project, or activity.
Both apportionment and allotment transactions are recorded using the Enter Funds Distribution window.
You can complete these tasks in the Enter Budget Authority window:
Record annual appropriation amounts, as well as midyear adjustments to existing appropriations.
Specify the amount of appropriation funds granted to an organization and distributes the funds to fund values for a particular treasury symbol.
Capture the public law number of the specific law enacted by the U.S. Congress and signed by the President of the United States.
Enter transactions for rescissions, warrants, and deferrals.
Validate available funds against general ledger summary templates to ensure that total distributions do not exceed appropriation amounts.
Populate treasury symbol attributes from the Define Appropriation Parameters window.
Create journal entries in Subledger Accounting.
View funds checking results using the Budgetary Control results report.
To enter budget authority transactions, navigate to the Enter Budget Authority window.
The following table describes selected fields on the Budget Authority window, Main tab.
| Field Name | Description |
|---|---|
| Number | A unique budget transaction number for tracking purposes. |
| [Revision Number] | Descriptive number for tracking purposes; after approval, number is incremented by 1 when transaction updated and saved. |
| Treasury Symbol | Treasury Symbol as defined in the Appropriation Parameters window. |
| Fund Value | Fund value for appropriation transaction. |
| Distribution | Enabled budget segments for distributions to fund value. |
| Description | Budget distribution account segment description. |
| Established FY | Established fiscal year; automatically populated based on treasury symbol. |
| Expiration | Treasury symbol expiration date; automatically populated based on treasury symbol. |
| Cancellation | Treasury symbol cancellation date. |
| Document Total | Control total for the sum of the transaction amounts. |
| Source | Defaults to Manual for transactions entered in the budget execution module; indicates Reprogramming if the transaction was created from the reprogramming process. |
| Rev | Descriptive number for tracking purposes; after approval, number is incremented by 1 when transaction updated and saved. |
| GL Date | Accounting period to which the transaction is to be posted; must fall within an open or future-entry general ledger period. The GL date cannot be after the cancellation date of the Treasury Symbol. |
| Transaction Type | Transaction type; values defined in Define Budget Transaction Types window for the budget level. |
| Sub Type | Conditionally required based on the transaction type setup. |
| Increase/Decrease | Increase or decrease transaction amount to fund value. |
| Public Law Code | Specific public law code related to appropriation; must be entered if the PL Code flag is enabled in the Define Budget Transaction Types window for the Transaction Type selected. |
| Advance Type | Advance type; must be selected if the Advance flag is enabled in the Define Budget Transaction Types window for the Transaction Type selected. |
The following table describes selected fields on the Budget Authority window, Transfers tab.
| Field Name | Description |
|---|---|
| Dept ID | Department identifier of the agency involved in the transfer; must be entered if Transfer is selected in the Define Budget Transaction Types window for transaction type selected. |
| Main Account | Main account code of the agency involved in the transfer; must be entered if Transfer is selected in the Define Budget Transaction Types window for transaction type selected. |
| Check Funds... | Initiates the funds checking process. |
| Approve... | Initiates the budget execution transaction approval process and opens the Approve Document window. If Workflow is enabled, the Approve Document window appears. Authorized users can forward the document to a different approver. |
The following table describes the approval process according to whether workflow is enabled or disabled.
| User Access for Budget Level | Workflow Disabled | Workflow Enabled | |
| Change Forward To check box selected | Change Forward To check box deselected | ||
| User entering or modifying the transaction has approver access | Funds Reservation process. If the document passes funds check it is reserved and approved. | Funds Reservation process. If the document passes funds check it is reserved and approved. | Funds Reservation process. If the document passes funds check it is reserved and approved. |
| User entering or modifying the transaction does not have approver access | Document becomes available for approval by another user with approver access for the budget level within the same security group or a group super user for the budget level. | Depending on the budget level the document can be forwarded to another approver, but not the default approver, within the security group or a group super user. | Document is forwarded to the default approver. The default approver must be specified in the Define Budget Users window if the user does not have approver access for the budget level. |
Complete these tasks in the Enter Funds Distributions window:
Distribute funds to lower budget levels.
Access budget levels and data appropriate to a user’s access privileges.
Distribute funds by quarter or some other time period based on the general ledger date.
Capture budgetary data for open and future periods based on the general ledger date but only data for open periods can be posted to General Ledger.
Validate available funds against general ledger summary templates to ensure that total distributions do not exceed appropriation amounts.
Create journal entries in Subledger Accounting.
View funds checking results via the Budgetary Control results report .
To enter funds distributions transactions, navigate to the Enter Funds Distribution window.
The following table describes selected fields on the Enter Funds Distribution window.
| Field Name | Description |
|---|---|
| Budget Level | Budget level for which users are distributing funds. If the budget level is entered after the fund value is entered, the list of values is restricted to the budget levels that are defined for the fund value. |
| Fund Value | Fund values from Define Budget Distributions. List of values includes fund values that have a corresponding transaction defined in a previous budget level. |
| From Distribution | Distributions available from previous level for the fund value selected. This field is blank when the source is reprogramming. |
| Number | Unique number to identify the budget transaction for a particular combination of budget level, set of books and source. |
| Revision Number] | Revision number; increments by 1 when transaction updated and saved. |
| Category | fund category; automatically displayed for fund value |
| Status | Document status. Valid values include Incomplete, In Process, Approved, Rejected, Requires Re-approval, Forwarded, Not Reserved, and Reserved. |
| Source | Defaults to Manual for transactions entered in the budget execution module; indicates Reprogramming if the transaction was created from the reprogramming process. |
| Document Total | Control total for the sum of the transaction amounts. |
| Amount for Distribution | Amount available for distribution. |
| Rev | Revision number; after document approval, increments by 1 for the appropriate line level transaction revision. |
| GL Date | Accounting period to which the transaction is to be posted; must fall within an open or future-entry general ledger period. The GL date cannot be after the cancellation date of the Treasury Symbol. |
| Qtr | Fiscal year quarter; automatically populated when GL Date selected. |
| Fund Distribution | Values of enabled budget segments for distributions to fund value at current budget level. |
| Transaction Type | Transaction type; defined in the Define Transaction Types window. |
| Sub Type | Conditionally required based on the transaction type setup. |
| Increase/Decrease | Indicates if transaction is an increase or a decrease. |
| % | Percent of amount available for distribution that should be distributed at this line; enabled only when distribution amount provided. |
| Transaction Amount | Dollar amount. If users enter the % field, the amount is calculated as amount available percentage provided. |
| Check Fund... | Initiates funds checking process. |
| Approve... | Initiates budget execution transaction approval process. If workflow is enabled, the Approve Document window appears. Authorized users can forward document to a different approver. |
Reprogramming transactions transfer distribution amounts from one account to another. In the Re-programming Transactions window, users can record and create reprogramming transactions using a single data entry point.
Reprogramming Process
The reprogramming process includes the following steps:
Enter reprogramming transaction data in the Re-programming Transactions window
Initiate funds checking and approving reprogramming transactions in the Re-programming Transactions window or the Budget Transaction Summary window.
When the reprogramming transaction passes funds checking and is approved, the Create Rreprogramming Transactions process is initiated.
Note: Automatic numbering is not available for reprogramming transactions.
The Create Reprogramming Transactions process generates budget execution documents and journal entries in Subledger Accounting based on information entered in the Re-programming Transactions window. After the reprogramming process passes funds reservation and is approved, the Create Reprogramming process automatically starts generating and the accounting transactions are marked as passed in Subledger Accounting for the Reprogramming transactions.
The Ccreate Reprogramming Transactions process creates these documents that can be viewed in the Budget Transactions Summary window, the Enter Budget Authority window, and the Enter Funds Distribution window:
A document reflecting the distribution from which funds are being reduced The Increase/Decrease indicator for Transfer - From distributions is set to Decrease. The document number has the suffix -RPF.
A document reflecting the distribution to which funds are made available The Increase/Decrease Indicator for Transfer - To is set to Increase. The document number has the suffix -RPT.
If the Transfer-From distribution fails funds reservation, the document status changes to Not Reserved and the reprogramming documents are not created. The journal entries are marked in Subledger Accounting with draft or error.
Reprogramming documents can be viewed in the Budget Transactions Summary window, the Enter Budget Authority window, or the Enter Funds Distribution window.
Documents created using the Reprogramming process are not available for subsequent updates or revisions.
To reprogram a transaction, navigate to the Re-programming Transactions window.
Note: If the Flexfields: Shorthand Entry profile option is enabled, GL aliases are enabled in the Re-programming Transactions window.
The following table describes selected fields on the Re-programming Transactions window.
| Field Name | Description |
|---|---|
| Document Number | Unique budget transaction number. |
| Budget Level | Budget level for which funds are being distributed for. |
| GL Date | Accounting period to which the transaction is to be posted. The GL date cannot be after the cancellation date of the Treasury Symbol. |
| Fund Value | Fund value from which transaction amounts are being transferred. List of Values includes fund values that have a corresponding transaction defined for that budget level. |
| Distribution | Flexfield definition from which funds are to be reduced. |
| Fund Value | Fund value to which transaction amounts are being transferred to. |
| Distribution | Flexfield definition to which funds are to be made available. |
| Type | Transaction type; values defined in Define Budget Transaction Types window for the budget level. |
| Sub Type | Conditionally required based on the transaction type setup. |
| Amount | Transaction amount to be distributed. |
| Status | Document status. Values include Incomplete, In Process, Not Reserved, and Processed. |
To approve a document:
Navigate to the Enter Budget Authority or Enter Funds Distribution window.
Query the appropriate document number.
Select Approve to run the budget execution transaction approval process. If workflow is enabled, the Approve Document window appears. Authorized users can forward a document to a different approver.
Select Forward, if you want to send the document to an approver other than the default approver.
Select the approver in the Forward To field.
Enter your comments in the note.
To review budget execution notifications and take appropriate approval actions:
Navigate to the Worklist window.
In the Subject field, select a notification.
Select either Approve, Reject, or Reassign.
Related Topics
Planning Summary Account Templates, Oracle General Ledger User Guide.
Defining Budget Levels, Oracle U.S. Federal Financials Implementation Guide.
Defining Budget Users, Oracle U.S. Federal Financials Implementation Guide.
Defining Budget Transaction Types, Oracle U.S. Federal Financials Implementation Guide.
Defining Budget Distributions, Oracle U.S. Federal Financials Implementation Guide.
Defining Budget Levels, Oracle U.S. Federal Financials Implementation Guide.
Federal Seed Data Setup, Oracle U.S. Federal Financials Implementation Guide.
Using Standard Request Submission, Oracle E-Business Suite User's Guide