Contents

• Title and Copyright Information
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1 Introduction to Budgetary Control and Encumbrance Accounting

• Overview of Budgetary Control and Encumbrance Accounting
• Difference between Budgetary Control and Encumbrance Accounting
• Implementation Options
• Deciding Between Budgetary Control and Encumbrance Accounting
• Enabling Budgetary Control and Encumbrance Accounting
• Enterprise Structures

2 Budgetary Control

• Overview
• Enterprise Options
  • Overview of Enterprise Options
  • Additional Budgetary Control Liquidation Validation
  • Secure Control Budget Definitions
  • Synchronize Hierarchy Maintenance
  • Budget to Summary Accounts in General Ledger
• Ledger and Business Unit Options
  • Enable Budgetary Control
  • Example of Setting the Control Budget Filter
  • Chart of Accounts and Budgets Accounts Mapping
  • Revenue and Cash Controls
    • Accounts in Journals Subject to Cash Controls
  • Budgetary Control Journal Exceptions
• Budgetary Control and Encumbrance Accounting Enablement Diagnostic Test
• Budgetary Control Validation Options
  • Control Budgets
  • Change Budgetary Control Validations
  • Control Budget Validation Diagnostic
• Budget Entry
  • Load Budgets
  • Import Budget Data from a Flat File for Budgetary Control
  • Import Budget Data for Budgetary Control and General Ledger
  • Import Budget Data from a Spreadsheet for Budgetary Control
  • Budget Transfer
  • Budget Import Results Report
• Automated Funding of Expense Budgets from Revenue
  • Create Budget Entry from Revenue Process
  • Expense Budget Entry from Revenue Report
• Budgetary Control Validation on Transactions
  • How You Determine Applicable Control Budgets
  • Control Budget Options
  • Budget Period Status Options
  • Budgetary Control Results
  • Budgetary Control Validation Failures and Corrective Actions
  • Budgetary Control Validation Diagnostic Test
• Budgetary Control Validation of Cash Control Budgets
  • Budgetary Control Validation of Receivables Receipts
    • Failures Requiring Attention
  • Budgetary Control Validation of Payables Payments
• Inquiry and Reporting
  • Overview of Budgetary Control Inquiry and Reporting
  • Budget Monitor
    • Design Your Drill Path
  • General Accounting Infolets for Budget Consumed and Funds Available
  • Review Budgetary Control Balances
  • Oracle Fusion Budgetary Control Predefined Reports
  • Budgetary Control Analysis Report
  • Budgetary Control Results Reports
  • Budgetary Control Exception Analysis Report
  • Budgetary Control Subject Areas, Folders, and Attributes
  • Balances Real Time Subject Area for Budgetary Control
  • Transactions Real Time Subject Area for Budgetary Control
  • Financial Reporting and Smart View
  • Deep Links in Budgetary Control
• Budgetary Control Maintenance
  • Clear Budgetary Control Budget Interface Records
  • Clear Budgetary Control Funds Check or Failures Requests

3 Encumbrance Accounting

• Enable Encumbrance Accounting
• Budgetary Control and Encumbrance Accounting
• Invoice Encumbrance Accounting
  • Overview of Invoice Encumbrance Accounting
  • Setting Up Invoice Encumbrance Accounting

4 Source Budget Integration with Budgetary Control

• Project and Grants Management
• Enterprise Performance Management
  • Overview of Enterprise Performance Management
  • Loading Budget from EPM to Cloud Financials
  • Set Up Financials Cloud for Loading Budget from EPM
    • Control Budget
    • Calendar and Chart of Accounts
    • Budget Scenario
  • Additional Budget Revision Attributes

5 Budget End Process

• Overview of Budget End Process
• Control Budget Implementation
• Accounts and Transactions That Should Not Be Carried Forward
• Surplus Funds to Carry Forward
• Purchase Order Carry Forward
• Automated Purchase Order Carry Forward
  • Carry Forward Purchase Order Report
    • Carry Forward Purchase Order Report Summary
    • Control Budget Impact
    • Control Budget Account Impact
    • Carry Forward Exclusions
  • Budget Import Results Report
  • Important Considerations
    • Reopen Budget Date
    • Carry Forward Amount
    • Projects Control Budget Impact
    • EPM Control Budget Impact
    • Budget Consumption of Carried Forward Transactions
• Encumbrance Accounting for the Budget End Process
  • Encumbrance Accounting
  • Period End Accrual
  • Other Obligation Balances Single Accounting Year Control Budgets
  • Other Obligation Balances Cross Accounting Year Control Budgets
• Reporting and Inquiry for the Budget End Process

6 Case Studies

• Budgetary Control Implementation: Vision City
• Year-End Carry Forward with GL Account and Project Level Control: City of Sunshine
• Year-End Carry Forward with Project Level Control: City of Marquee

7 Additional Public Sector Accounting Considerations

• Cash Basis Accounting
  • Understanding When a Cash Basis Ledger Should be Used
  • Definition of Cash Basis of Accounting
• GASB 34 Asset Accounting