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«Part B Instructions: Preparing Fiscal Information in the Budget Planning and Analysis System (BPAS) Table of Contents Section Page # I. Introduction ...»

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Part B Instructions FY 2014-15 Biennial Budget

Part B Instructions:

Preparing Fiscal Information in the Budget Planning and Analysis System (BPAS)

Table of Contents

Section Page #

I. Introduction 2

II. Overview of Key Changes 2

III. Action Steps and Timeline 3 IV. Agency Base Budget Preparation 3 V. Budget Documents Overview 6 VI. Using the Budget Planning and Analysis System 7 A. Budget Structure and Data 7 B. Key Budget System Events, Required Actions 8 C. Budget System Training and Assistance 9 D. Preparing BPAS Data 9

1. Linking Appropriations to Outcomes 10

2. Sources and Uses 10

3. Data Loaded from SWIFT 10

4. Reconciliation Requirements 11 VII. Special Instructions 12 A. Base Adjustment Categories 12 B. Developing Compensation Budgets and FTEs 14 C. Other Operating Expenses 16 D. Information Technology Consolidation 16 E. Non-Dedicated and Dedicated Receipts Forecasts 18 F. Agency Departmental Earnings (Fees) 19 G. Budgeting Transfers 19 H. Federal Funds 20 I. Grants Funding Detail 23 J. Contract Reporting Requirements 24 K. Capital Items 25 Appendix A: Who to Call for Help 26 Appendix B: 2014-15 Biennial Budget Checklist 27 Minnesota Management & Budget Page 1 Budget Instructions 8/9/2012 Part B Instructions FY 2014-15 Biennial Budget I. Introduction Part B of the biennial budget instructions provides guidance for developing financial data for the FY 2014-15 biennial budget. It includes information needed for the preparation, display and presentation of agency historical (FY 2012), current (FY 2013) and planned base budget financial data for budget years (FY 2014-15) and planning estimates for FY 2016-17.

Many of the processes are similar to prior biennial budget submissions; however, the tool used to develop the budget has changed – we now will be working with the Budget Planning and

Analysis System (BPAS). Information on the new system is available at:

http://www.beta.mmb.state.mn.us/bpas.

Preparing fiscal information begins with loading historical (FY 2012) and current year (FY 2013) budget information from SWIFT for appropriations, spending, and revenues as well full-time equivalents (FTEs) for FY 2012 from SEMA4. This will occur after FY 2012 close at the end of August. Agencies are required to review historical data and adjust projected FY 2014-15 and FY 2016-17 spending data to reflect budget plans that fit within the guidelines for base budget development.

II. Overview of Key Changes

While many of the past processes for preparing fiscal information are the same for the FY 2014biennial budget, some changes to note are:

A. Sources and Uses: The design of BPAS will support a “sources and uses” presentation of budget information. It is based on data at the appropriation account level. This display of information is present in forms when entering data in the system as well as on reports and fiscal pages.

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be expected to provide account level information for the FY 2016 and FY 2017 as well.

D. Outcomes: Agencies will be required to align each appropriation in BPAS with one primary statewide outcome that the appropriation supports.

E. Information Technology Budgets: Special Session 2011, Chapter 10, Article 4, section 6 requires that by July 1, 2013 the state chief information officer shall control and direct all information and telecommunication technology spending authorized under M.S. § 16E.016 and that this shall be reflected in the FY 2014-15 biennial budget. Specific instructions on budgeting IT costs can be found on page 16.

F. November 30 Publication: Agency budget books will not be produced as part of the November 30 submission to the legislature. Rather than produce complete budget books that quickly become outdated with the publication of the Governor’s budget in January, MMB will provide and post summary level financial information on the MMB website.

III. Action Steps and Timelines By October 15, agencies are required to complete a base budget plan for FY 2014-15 and FY 2016-17 planning estimates that serve as the starting point for budget review. This requires that agencies assemble a base budget plan that meets the agency mission, priorities and legal requirements within their current base funding level. This plan will be the reference point for analyzing agencies’ budget requests and priorities.

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Guidance on developing agency budget options (“change items”) and next steps in budget review will be included as Part C of the budget instructions released late in August.

IV. Agency Base Budget Preparation A. Starting Point: FY 2013 direct appropriations are the starting point for FY 2014-15 base budgets and FY 2016-17 planning estimates.

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B. Direct Appropriated Funds: Budget development and presentation begin where the Legislature last left off. The base budget should reflect how an agency would use the current level of funding to best accomplish their mission. This plan must accommodate known budget pressures such as compensation changes and general inflation.

In most cases, an agency’s FY 2013 appropriations are the base for FY 2014-17.

Appropriations are adjusted only to remove one-time projects or to reflect current law increases or decreases that were officially tracked at the end of the 2011 and 2012 sessions.





The budget documents will clearly list every funding change added to or subtracted from appropriations last approved by the Legislature.

C. Statutory Funds: Identifying a starting reference point for statutory appropriations and dedicated funds is a little more difficult. In these cases, the level of forecast receipts generally determines the allowable limit for spending. For FY 2014-17 budget planning, agencies’ planned spending - limited by projected current law resources - is the starting point for presenting budget decisions and changes.

D. Calculating Base Budget Amounts - Base Adjustments: Confirming the agency’s base budget amount is the important first step in determining the total resources available for an agency’s budget planning.

The “base” for an agency’s budget in FY 2014-17 is FY 2013 appropriations adjusted for a limited number of technical changes (ex. removing one-time spending, adjusting biennial appropriations, or annualizing documented current law program changes).

For statutory and dedicated state funds, the “base” is FY 2014-17 estimated spending limited to the amount of projected current law forecast resources. Forecast growth in dedicated receipts may be reflected as increased spending within agencies’ current law base budget plans. Proposed fee or other revenue changes must be presented as change items.

E. Federal Funds: Agencies should budget 100 percent of expected federal revenues based on enacted federal budgets as part of their forecast of dedicated receipts. Agencies should base estimates on current or enacted levels of funding without the impact of potential federal sequestration. Further instructions on this can be found on pages 20-23. The Federal Funds Summary appendix document is a required element of the budget.

F. Managing the Uncertainties of Compensation Costs: We find ourselves in an unusual situation – asking you to plan budgets for FY 2014-15, while labor contracts affecting the current biennium have not yet been approved. This is significant because employees’ salary, benefits and related compensation expenditures typically represent, on average, 75 percent of an agency’s total operating expenses.

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Prudent financial management requires that a reasonable set of planning assumptions be used by agencies in managing not only FY 2013 current year spending plans, but also for preparing base budget plans for FY 2014-15.The following guidelines should be used for planning compensation costs in FY 2013, 2014 and 2015. The assumptions are intended to provide a uniform basis for agencies to use in planning for compensation costs. They are not intended to predict the outcome of negotiated labor agreements or other factors affecting total compensation.

1. Planning for FY 2013 Compensation Costs:

Current year spending (FY 2013) must be the starting point for planning FY 2014 and FY 2015 costs. Therefore, agencies must ensure that FY 2013 spending plans include the likely costs of labor agreements yet to be approved that will affect FY 2013. For planning purposes, agencies should assume that other labor agreements, beyond the tentative agreements with AFSCME and MAPE, will be approved with comparable provisions affecting FY 2013. To reflect this and assist agencies’ planning for FY 2013, SEMA4 salary projections will be updated on August 24, 2012 to reflect this assumption.

This update will include extending the proposed 2% salary adjustment and a forecasted 9% increase in insurance rates expected for January 1, 2013 to all employees. The SEMA4 salary projections will include FY 2014 and FY 2015, annualizing the cost of these FY 2013 mid-year adjustments. However, no future salary, insurance, or other factors will be included in SEAM4 salary projections in FY 2014-15 - only employee progression (“steps”) for applicable bargaining units is projected.

2. Budgeting FY 2014 and FY 2015 Compensation Costs:

Agencies must plan to fund the potential compensation cost increases in FY 2014-15 within their “base” budget plans. Future costs would likely be affected not only by any negotiated salary agreements, but also by potential future changes for employer-paid contributions for insurance, FICA, Medicare, retirement and other factors. Trying to predict individually the outcome of future labor negotiations or other multiple factors likely to drive state compensations is not useful – and it will not be accurate. However, recognizing future cost pressures is essential. For budget planning, based on average annual compensation spending increases over the last ten years, agencies should use an annual increase of 2.25% for FY 2014-15 to develop planning estimates in addition to the FY 2014 -15 SEMA4 salary projections that annualize the expected current contract agreements.

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V. Budget Documents Overview The budget narratives have been revised to reflect a focus on statewide outcomes and performance measures. As a result, the new narrative templates have been designed and are available in the Part A Biennial Budget Instructions.

As with past practice, the narrative documents are designed to separate preparation of background budget information from financial data. This allows background information to be electronically available to legislators and the public by mid-October while detailed financial data will not be available until the end of November. Unlike years past, budget books will not be created for the base budget (November 30 release). Higher-level fiscal reports will be generated to report out base budget information. This information can then be used for informal briefings, executive branch budget review, as well as for early committee hearings prior to release of the Governor’s Budget. Non-executive branch agency request information will be available in BPAS for legislative staff use.

Additional information and fiscal pages will be prepared reflecting any budget changes made as Governor’s budget recommendations. All of this information, in combination with the background materials, will comprise the Governor’s Budget to be released by January 22, 2013.

Comprehensive agency budget books will be generated and published to the MMB website for the Governor’s Budget submission.

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Using the Budget Planning and Analysis System (BPAS) VI.

The Budget Planning and Analysis System (BPAS) is the state's centralized budget system. The system is used to prepare historical and budgeted data for the biennial budget. Financial data in the budget system will include FY 2012 actual, FY 2013 estimates, FY 2014-15 base budget plans, and Governor’s recommendations – as well as revenue and spending projections for the FY 2016-17 biennium.

While each agency may approach development of its budget differently, BPAS provides common

basic functions to ensure uniform format and presentation of the budget:

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A. Budget Structures and Data: The level of effort required for each agency to work with budget system data will vary greatly – depending on the size, complexity, and budget structure – as well as the status of data in the accounting system. Since the accounting system is the original source for both actual and the current year data, agencies should review and make corrections and adjustments in the accounting system whenever possible prior to data being loaded in the budget system. The objective is simple: to minimize differences in accounting and budget system data and to minimize agency work making duplicative adjustments.

BPAS supplements other financial reporting available from SWIFT. Agencies should carefully consider how changes made in the budget system for historical and current year data compare to current accounting system information.

Agencies will not be able to “restructure” historical (FY 2012) data in BPAS to match proposed program structures (agency-program-activities-appropriatons) for the coming biennium as they have in the past. Known program structure changes should be made in SWIFT prior to the load into BPAS with an effective date July 1, 2013. BPAS will then automatically realign history. Changes that must occur post load will need to be made centrally by MMB.

While restructuring the agency budget structure after the initial load is highly discouraged, detailed information on how to request changes to an agency structure after the initial load

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will be available on the BPAS website once the system goes live:

http://www.beta.mmb.state.mn.us/bpas FY 2012 closing data such as cancellations, balance forwards, actual expenditures/revenues cannot be changed unless a significant error can be demonstrated and documented. All approved changes will need to be made centrally by MMB.

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