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Transcript of MARS Chart of Accounts Overview November 24, 1998.
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MARS Chart of Accounts MARS Chart of Accounts OverviewOverview
November 24, 1998November 24, 1998
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IntroductionIntroduction
Ed Ross, ControllerEd Ross, Controller
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PurposePurpose
Become sufficiently familiar with the Become sufficiently familiar with the MARS Chart of Accounts fundamentals MARS Chart of Accounts fundamentals in order to:in order to:– Understand the Chart of Accounts related to Understand the Chart of Accounts related to
Agency ImplementationAgency Implementation– Begin defining the Agency-specific Chart of Begin defining the Agency-specific Chart of
Accounts elementsAccounts elements
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ObjectivesObjectives
Conceptual understanding of:Conceptual understanding of:– MARS Financial System Chart of Accounts MARS Financial System Chart of Accounts
FundamentalsFundamentals– MARS Statewide Chart of Accounts structureMARS Statewide Chart of Accounts structure– MARS Budgetary ControlMARS Budgetary Control– MARS Cash ControlMARS Cash Control
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ObjectivesObjectives
Conceptual understanding of the Agency Conceptual understanding of the Agency Chart of Accounts analysis process Chart of Accounts analysis process including:including:– Understanding of how MARS Agency-specific Understanding of how MARS Agency-specific
fields may be usedfields may be used– Understanding of how MARS Agency-specific Understanding of how MARS Agency-specific
hierarchies/roll-ups may be usedhierarchies/roll-ups may be used Understanding of next steps required to Understanding of next steps required to
complete Chart of Accounts definition for complete Chart of Accounts definition for your agencyyour agency
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TopicsTopics
IntroductionIntroduction– Ed Ross, ControllerEd Ross, Controller
MARS Chart of Accounts FundamentalsMARS Chart of Accounts Fundamentals– Brandie Wilkinson (MARS Project)Brandie Wilkinson (MARS Project)
MARS Statewide Chart of AccountsMARS Statewide Chart of Accounts– Stuart Weatherford (Accounts)Stuart Weatherford (Accounts)
MARS Agency Chart of AccountsMARS Agency Chart of Accounts– Stuart Weatherford (Accounts)Stuart Weatherford (Accounts)
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TopicsTopics
MARS Budgetary ControlMARS Budgetary Control– John Hicks (Governor’s Office for Policy and John Hicks (Governor’s Office for Policy and
Management)Management) MARS Cash ControlMARS Cash Control
– John Hicks (Governor’s Office for Policy and John Hicks (Governor’s Office for Policy and Management)Management)
ConclusionConclusion– Ed Ross, ControllerEd Ross, Controller
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IntroductionIntroduction
Expectations and OpportunitiesExpectations and Opportunities– Be able to begin Agency Implementation Be able to begin Agency Implementation
Notebook - Chart of Accounts downstream Notebook - Chart of Accounts downstream activitiesactivities
– Ability to define and identify associated Ability to define and identify associated improvements in coding block requirementsimprovements in coding block requirements
– Actively engage in defining your agency’s Actively engage in defining your agency’s Chart of Accounts under MARSChart of Accounts under MARS
– Ability to work with your Agency Ability to work with your Agency Implementation team in consulting/working Implementation team in consulting/working sessionssessions
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BackgroundBackground
Parties to Design WorkParties to Design Work– GOPM, Controller’s Office, Transportation, GOPM, Controller’s Office, Transportation,
Finance Cabinet employees and AMS staffFinance Cabinet employees and AMS staff Worked through the current STARS Worked through the current STARS
elements and their functionalityelements and their functionality AMS paralleled baseline functionality and AMS paralleled baseline functionality and
identified associated gapsidentified associated gaps Each gap was evaluated for significance, Each gap was evaluated for significance,
basis in structure, and effect on the basis in structure, and effect on the business casebusiness case
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BackgroundBackground
AMS came forth with proposals to AMS came forth with proposals to modify the system to accomplish the modify the system to accomplish the missing functionalitymissing functionality
A Foundation Design document was A Foundation Design document was drafted providing the basis for drafted providing the basis for Functional SpecificationsFunctional Specifications
These modifications were reviewed and These modifications were reviewed and prioritized for implementationprioritized for implementation
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BackgroundBackground
Technical Specifications were written for Technical Specifications were written for approved modifications and coding was approved modifications and coding was startedstarted
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MARS Chart of Accounts MARS Chart of Accounts ObjectivesObjectives
Support of the Commonwealth financial Support of the Commonwealth financial structurestructure
Provide a flexible approach for Agency Provide a flexible approach for Agency element definitionelement definition
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MARS Chart of Accounts MARS Chart of Accounts FundamentalsFundamentals
Brandie Wilkinson (MARS Project)Brandie Wilkinson (MARS Project)
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MARS Chart of Accounts MARS Chart of Accounts FundamentalsFundamentals
TopicsTopics– MARS Chart of Accounts structureMARS Chart of Accounts structure– Chart of Accounts entry-level versus roll-ups Chart of Accounts entry-level versus roll-ups
(MARS hierarchical structure)(MARS hierarchical structure)– MARS entry-level inference abilityMARS entry-level inference ability– MARS roll-upsMARS roll-ups
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MARS Chart of Accounts MARS Chart of Accounts FundamentalsFundamentals
MARS Chart of Accounts structureMARS Chart of Accounts structure– Statewide Elements:Statewide Elements:
Fund Agency Organization AppropriationUnit
Object RevenueSource
Balance SheetAccount
– Agency Elements:Agency Elements:
Activ ity Function Organization Sub-Object Sub-RevenueSource
ReportingCategory
Term ini
Sub-Organization
ProjectSub-
ProjectPhase
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MARS Chart of Accounts MARS Chart of Accounts FundamentalsFundamentals
Entry-level versus roll-ups (hierarchical Entry-level versus roll-ups (hierarchical structure)structure)– Entry-level elements provide the mode of entry Entry-level elements provide the mode of entry
of data valuesof data values For example, Object is an entry-level element For example, Object is an entry-level element
in MARSin MARS– Roll-ups provide the means of summing Roll-ups provide the means of summing
information for reportinginformation for reporting For example, Object Type (STARS Major For example, Object Type (STARS Major
Object Group) is a roll-up of Objects (STARS Object Group) is a roll-up of Objects (STARS Minor Object)Minor Object)
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MARS Chart of Accounts MARS Chart of Accounts FundamentalsFundamentals
MARS entry-level inference abilityMARS entry-level inference ability– For entry-level elements where a direct For entry-level elements where a direct
relationship exists, some elements may be relationship exists, some elements may be inferredinferred
For example, a particular expenditure For example, a particular expenditure activity could be associated with the activity could be associated with the MARS Organization elementMARS Organization element
Similar to STARS Posting Level Program’s Similar to STARS Posting Level Program’s ability to infer Allotment Account and ability to infer Allotment Account and Appropriation AccountAppropriation Account
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MARS Chart of Accounts MARS Chart of Accounts FundamentalsFundamentals
– Entry-level elements will infer their Entry-level elements will infer their associated roll-up levels from reference associated roll-up levels from reference tables when reportingtables when reporting
For example, a report requesting total For example, a report requesting total expenditures for a given Object Type expenditures for a given Object Type (STARS Major Object Group) infers the (STARS Major Object Group) infers the Object Type on each transaction from the Object Type on each transaction from the Object (STARS Minor Object)Object (STARS Minor Object)
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MARS Chart of Accounts MARS Chart of Accounts FundamentalsFundamentals
MARS Find Code FunctionalityMARS Find Code Functionality– Users can locate and populate valid codes Users can locate and populate valid codes
for an element through the Find Code for an element through the Find Code functionfunction
– Facilitates the rapid location of valid codes Facilitates the rapid location of valid codes for transaction processingfor transaction processing
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MARS Chart of Accounts MARS Chart of Accounts FundamentalsFundamentals
Common Coding StringsCommon Coding Strings– Stores data values most commonly used by Stores data values most commonly used by
a particular Agency and User Coding String a particular Agency and User Coding String GroupGroup
– Agencies may optionally use the Common Agencies may optionally use the Common Coding StringsCoding Strings
– Initial setup is required to enable the Initial setup is required to enable the Common Coding StringsCommon Coding Strings
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MARS Chart of Accounts MARS Chart of Accounts FundamentalsFundamentals
Common Coding Strings (continued)Common Coding Strings (continued)– Data values are automatically populated on Data values are automatically populated on
documents during data entrydocuments during data entry For example, the codes for a specific field For example, the codes for a specific field
office can be pre-populated on a office can be pre-populated on a transaction based upon a text description transaction based upon a text description of a Common Coding String that can be of a Common Coding String that can be associated with each userassociated with each user
– Speeds data entrySpeeds data entry– Facilitates transaction codingFacilitates transaction coding
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MARS Chart of Accounts MARS Chart of Accounts FundamentalsFundamentals
MARS roll-ups, or hierarchical structureMARS roll-ups, or hierarchical structure– The following MARS elements are hierarchical:The following MARS elements are hierarchical:
Statewide elements:Statewide elements:
Fund Agency Organization AppropriationUnit
Object RevenueSource
Balance SheetAccount
Standard Hierarchical Structure
Non-Standard Hierarchical Structure
Non-Hierarchical
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Activ ity Function Organization Sub-Object Sub-RevenueSource
ReportingCategory
Term ini
Sub-Organization
ProjectSub-
ProjectPhase
MARS Chart of Accounts MARS Chart of Accounts FundamentalsFundamentals
Agency elements:Agency elements:
Standard Hierarchical Structure
Non-Standard Hierarchical Structure
Non-Hierarchical
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MARS Chart of Accounts MARS Chart of Accounts FundamentalsFundamentals
– Most elements contain 5 levels:Most elements contain 5 levels: CodeCode ClassClass CategoryCategory TypeType GroupGroup
– Organization provides 12 levelsOrganization provides 12 levels– Appropriation Unit provides 3 levelsAppropriation Unit provides 3 levels
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MARS Chart of Accounts MARS Chart of Accounts FundamentalsFundamentals
– Code level is the lowest level and the level Code level is the lowest level and the level at which data entry occursat which data entry occurs
– The other 4 levels are roll-ups of the code The other 4 levels are roll-ups of the code level or each otherlevel or each other
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MARS Chart of Accounts MARS Chart of Accounts FundamentalsFundamentals
Hierarchy Examples PrefaceHierarchy Examples Preface– MARS hierarchies are a very important conceptMARS hierarchies are a very important concept– MARS hierarchies will require further detailed MARS hierarchies will require further detailed
discussion to gain better knowledge of discussion to gain better knowledge of functionalityfunctionality
– Users should ask questions and work with their Users should ask questions and work with their AIL’s, ALM’s, and FAS’s to develop further AIL’s, ALM’s, and FAS’s to develop further knowledgeknowledge
– The following examples are meant to simply The following examples are meant to simply provide an overviewprovide an overview
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MARS Chart of Accounts MARS Chart of Accounts FundamentalsFundamentals
Hierarchy examplesHierarchy examples– Conceptual Example 1 - Simple Hierarchy:Conceptual Example 1 - Simple Hierarchy:
The Class hierarchy may consist of a The Class hierarchy may consist of a grouping of Codes.grouping of Codes.
The Category hierarchy may consist of a The Category hierarchy may consist of a grouping of Classes.grouping of Classes.
The Type hierarchy may consist of a The Type hierarchy may consist of a grouping of Categories.grouping of Categories.
The Group hierarchy may consist of a The Group hierarchy may consist of a grouping of Types.grouping of Types.
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MARS Chart of Accounts MARS Chart of Accounts FundamentalsFundamentals
– Conceptual Example 1 - Simple HierarchyConceptual Example 1 - Simple Hierarchy
Pennyrile
Indiana
United States
Kentucky
JacksonPurchase
Bluegrass
Franklin Fayette W oodford
Bridgeport Balk Knob Peaks M ill Code = Com m unity
Class = County
Category = Region
Type = State
Group = Country
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MARS Chart of Accounts MARS Chart of Accounts FundamentalsFundamentals
– Conceptual Example 2 - Multiple Hierarchies Conceptual Example 2 - Multiple Hierarchies in one Element:in one Element:
The Class hierarchy may consist of one The Class hierarchy may consist of one grouping of Codes.grouping of Codes.
The Category hierarchy may consist of a The Category hierarchy may consist of a second grouping of Codes.second grouping of Codes.
The Type hierarchy may consist of a third The Type hierarchy may consist of a third grouping of Codes.grouping of Codes.
The Group hierarchy may consist of a The Group hierarchy may consist of a fourth grouping of Codes.fourth grouping of Codes.
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MARS Chart of Accounts MARS Chart of Accounts FundamentalsFundamentals
– Conceptual Example 2 - Multiple Hierarchies in one ElementConceptual Example 2 - Multiple Hierarchies in one Element
W estern H ills
Public
Hearn Good Shepard
Private FranklinClass Category Type
Code
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MARS Chart of Accounts MARS Chart of Accounts FundamentalsFundamentals
Agency/OrganizationAgency/Organization– Agency and Organization are two distinct Agency and Organization are two distinct
data elementsdata elements– Agency and Organization are hierarchically Agency and Organization are hierarchically
linkedlinked Organizations must be established under Organizations must be established under
an Agencyan Agency– Organization codes may be duplicated Organization codes may be duplicated
across, but not within, Agencies due to their across, but not within, Agencies due to their hierarchical relationshiphierarchical relationship
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MARS Chart of Accounts MARS Chart of Accounts FundamentalsFundamentals
Fund/Agency Control OptionsFund/Agency Control Options– Specifies coding options for Organization, Activity, Specifies coding options for Organization, Activity,
and Functionand Function– Two main options:Two main options:
Optional on AccountingOptional on Accounting Required on AccountingRequired on Accounting
– Code usage options may be specified for Code usage options may be specified for budgetary and accounting transactions, such as, budgetary and accounting transactions, such as, Appropriations, Allotments, and Payment VouchersAppropriations, Allotments, and Payment Vouchers
– Settings control code usage options for various Settings control code usage options for various transactionstransactions
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Stuart Weatherford (Accounts)Stuart Weatherford (Accounts)
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
TopicsTopics– MARS Chart of Accounts structureMARS Chart of Accounts structure
Statewide Elements:Statewide Elements:
Fund Agency Organization AppropriationUnit
Object RevenueSource
Balance SheetAccount
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Fund Agency Organization AppropriationUnit
Object RevenueSource
Balance SheetAccount
MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
MARS Chart of Accounts structureMARS Chart of Accounts structure– Statewide Elements:Statewide Elements:
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Fund Group
Fund Type
Fund Category
Fund C lass
Fund
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
FundFund– Coded on transactionCoded on transaction– Size - 4 charactersSize - 4 characters– Definition - The MARS Fund data element is Definition - The MARS Fund data element is
used to establish all valid fund values. The used to establish all valid fund values. The Fund data element will be used to establish Fund data element will be used to establish the Commonwealth’s CAFR Funds. the Commonwealth’s CAFR Funds.
– STARS - 01 (General Fund)STARS - 01 (General Fund)– MARS - 0100 (General Fund)MARS - 0100 (General Fund)
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Fund Group
Fund Type
Fund Category
Fund C lass
Fund
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Fund Class, Category, Type, and Group Fund Class, Category, Type, and Group used for other statewide reporting used for other statewide reporting needsneeds
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
MARS Chart of Accounts structureMARS Chart of Accounts structure– Statewide Elements:Statewide Elements:
Fund Agency Organization AppropriationUnit
Object RevenueSource
Balance SheetAccount
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Agency Group
Agency Type
Agency Category
Agency C lass
Agency
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
AgencyAgency– Coded on transactionCoded on transaction– Size - 3 charactersSize - 3 characters– Definition - The MARS Agency data element Definition - The MARS Agency data element
is used to establish all valid agency values. is used to establish all valid agency values. – STARS - 551 (Department for Vocational STARS - 551 (Department for Vocational
Rehab.)Rehab.)– MARS - 551 (Department for Vocational MARS - 551 (Department for Vocational
Rehab.)Rehab.)
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Agency Group
Agency Type
Agency Category
Agency C lass
Agency
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Agency ClassAgency Class– Inferred from AgencyInferred from Agency– Size - 4Size - 4– Definition - Used to summarize Agency into Definition - Used to summarize Agency into
its associated Cabinet for reporting its associated Cabinet for reporting purposes.purposes.
– STARS - 46 (Cabinet for Workforce STARS - 46 (Cabinet for Workforce Development)Development)
– MARS - 4600 (Cabinet for Workforce MARS - 4600 (Cabinet for Workforce Development)Development)
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Agency Group
Agency Type
Agency Category
Agency C lass
Agency
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Agency Category, Type, and Group used Agency Category, Type, and Group used for other statewide reporting needsfor other statewide reporting needs
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
MARS Chart of Accounts structureMARS Chart of Accounts structure– Statewide Elements:Statewide Elements:
Fund Agency Organization AppropriationUnit
Object RevenueSource
Balance SheetAccount
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Organization Level 12
Organization Level 11
Organization Level N
Organization Level 2
Organization Level 1
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
OrganizationOrganization– Coded on transactionCoded on transaction– Size - 4 charactersSize - 4 characters– Definition - The MARS Organization data Definition - The MARS Organization data
element is a breakdown of Agency. Up to 12 element is a breakdown of Agency. Up to 12 levels may be defined for Division, Branch, levels may be defined for Division, Branch, Section, Unit, etc. Level 1 will be used to Section, Unit, etc. Level 1 will be used to represent Commonwealth Department. represent Commonwealth Department.
– STARS - 758 (Division of Accounts)STARS - 758 (Division of Accounts)– MARS - 0758 (Division of Accounts)MARS - 0758 (Division of Accounts)
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
MARS Chart of Accounts structureMARS Chart of Accounts structure– Statewide Elements:Statewide Elements:
Fund Agency Organization AppropriationUnit
Object RevenueSource
Balance SheetAccount
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
AppropriationProgram
Allotm ent Program
Program BudgetUnit
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Appropriation UnitAppropriation Unit– Appropriation ProgramAppropriation Program
Coded on Appropriation transaction, inferred Coded on Appropriation transaction, inferred from Program Budget Unit on othersfrom Program Budget Unit on others
Size - 2 charactersSize - 2 characters Definition - The MARS Appropriation Definition - The MARS Appropriation
Program will be used to represent the Program will be used to represent the STARS Appropriation Account. STARS Appropriation Account.
STARS - A000STARS - A000 MARS - A0MARS - A0
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
AppropriationProgram
Allotm ent Program
Program BudgetUnit
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Appropriation UnitAppropriation Unit– Allotment ProgramAllotment Program
Coded on Allotment transaction, inferred Coded on Allotment transaction, inferred from Program Budget Unit on othersfrom Program Budget Unit on others
Size - 3 charactersSize - 3 characters Definition - The MARS Allotment Program Definition - The MARS Allotment Program
will be used to represent the STARS will be used to represent the STARS Allotment Account. Allotment Account.
STARS - AA00STARS - AA00 MARS - AA0MARS - AA0
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
AppropriationProgram
Allotm ent Program
Program BudgetUnit
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Appropriation UnitAppropriation Unit– Program Budget UnitProgram Budget Unit
Coded on transactionCoded on transaction Size - 4 charactersSize - 4 characters Definition - The MARS Program Budget Unit will Definition - The MARS Program Budget Unit will
be used to represent the STARS Posting Level be used to represent the STARS Posting Level Program. The Program Budget Unit will infer Program. The Program Budget Unit will infer the associated Appropriation Program, the associated Appropriation Program, Allotment Program and Cash Account.Allotment Program and Cash Account.
STARS - AAAASTARS - AAAA MARS - AAAAMARS - AAAA
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
AP/AL Program and Program Budget UnitAP/AL Program and Program Budget Unit– AP/AL Program and Program Budget Unit are all AP/AL Program and Program Budget Unit are all
relatedrelated– Relationship established through the Program Relationship established through the Program
Reference TableReference Table– The Program Reference Table allows inference of The Program Reference Table allows inference of
the AP Program from the AL Program, and the AP the AP Program from the AL Program, and the AP and AL Programs from the Program Budget Unitand AL Programs from the Program Budget Unit
– The Program Reference Table performs other The Program Reference Table performs other functions as well, such as establishing the Cash functions as well, such as establishing the Cash Account levelAccount level
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
MARS Chart of Accounts structureMARS Chart of Accounts structure– Statewide Elements:Statewide Elements:
Fund Agency Organization AppropriationUnit
Object RevenueSource
Balance SheetAccount
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Object G roup
Object Type
Object Category
Object C lass
Object
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
ObjectObject– Coded on transactionCoded on transaction– Size - 4 charactersSize - 4 characters– Definition - MARS provides an Object table Definition - MARS provides an Object table
to establish expenditure Object Codes. The to establish expenditure Object Codes. The MARS Object Code defines objects of MARS Object Code defines objects of expenditure that appear on spending expenditure that appear on spending transactions.transactions.
– STARS - E111 (Regular Salaries and Wages)STARS - E111 (Regular Salaries and Wages)– MARS - E111 (Regular Salaries and Wages)MARS - E111 (Regular Salaries and Wages)
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Object G roup
Object Type
Object Category
Object C lass
Object
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Object ClassObject Class– Inferred from ObjectInferred from Object– Size - 3 charactersSize - 3 characters– Definition - The MARS Object Class will be Definition - The MARS Object Class will be
used for the STARS Expenditure Sub-used for the STARS Expenditure Sub-Objects.Objects.
– STARS - E110 (Salaries and Wages)STARS - E110 (Salaries and Wages)– MARS - 110 (Salaries and Wages)MARS - 110 (Salaries and Wages)
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Object G roup
Object Type
Object Category
Object C lass
Object
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Object CategoryObject Category– Inferred from ObjectInferred from Object– Size - 2 charactersSize - 2 characters– Definition - The MARS Object Category will Definition - The MARS Object Category will
be used for the STARS Expenditure Major be used for the STARS Expenditure Major Objects (CAFR).Objects (CAFR).
– STARS - 10 (Personnel Cost)STARS - 10 (Personnel Cost)– MARS - 10 (Personnel Cost)MARS - 10 (Personnel Cost)
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Object G roup
Object Type
Object Category
Object C lass
Object
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Object TypeObject Type– Inferred from ObjectInferred from Object– Size - 2 charactersSize - 2 characters– Definition - The MARS Object Type will be Definition - The MARS Object Type will be
used for the STARS Expenditure Major used for the STARS Expenditure Major Object Group.Object Group.
– STARS - 1 (Personal Services)STARS - 1 (Personal Services)– MARS - 01 (Personal Services)MARS - 01 (Personal Services)
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Object G roup
Object Type
Object Category
Object C lass
Object
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Object Group used for other statewide Object Group used for other statewide reporting needsreporting needs
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
MARS Chart of Accounts structureMARS Chart of Accounts structure– Statewide Elements:Statewide Elements:
Fund Agency Organization AppropriationUnit
Object RevenueSource
Balance SheetAccount
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Revenue SourceGroup
Revenue SourceType
Revenue SourceCategory
Revenue SourceClass
Revenue Source
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Revenue SourceRevenue Source– Coded on transactionCoded on transaction– Size - 4 charactersSize - 4 characters– Definition - MARS provides a Revenue Definition - MARS provides a Revenue
Source table to establish Revenue Source Source table to establish Revenue Source Codes. The MARS Revenue Source Code Codes. The MARS Revenue Source Code defines revenues that appear on revenue defines revenues that appear on revenue transactions.transactions.
– STARS - R101 (Sales and Use Tax - Regular)STARS - R101 (Sales and Use Tax - Regular)– MARS - R101 (Sales and Use Tax - Regular)MARS - R101 (Sales and Use Tax - Regular)
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Revenue SourceGroup
Revenue SourceType
Revenue SourceCategory
Revenue SourceClass
Revenue Source
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Revenue Source ClassRevenue Source Class– Inferred from Revenue SourceInferred from Revenue Source– Size - 3 charactersSize - 3 characters– Definition - The MARS Revenue Source Class Definition - The MARS Revenue Source Class
will be used for the STARS Revenue Sub-will be used for the STARS Revenue Sub-Objects.Objects.
– STARS - 100 (Selected Sales and Gross STARS - 100 (Selected Sales and Gross Receipts Taxes)Receipts Taxes)
– MARS - 100 (Selected Sales and Gross MARS - 100 (Selected Sales and Gross Receipts Taxes)Receipts Taxes)
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Revenue SourceGroup
Revenue SourceType
Revenue SourceCategory
Revenue SourceClass
Revenue Source
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Revenue Source CategoryRevenue Source Category– Inferred from Revenue SourceInferred from Revenue Source– Size - 2 charactersSize - 2 characters– Definition - The MARS Revenue Source Definition - The MARS Revenue Source
Category will be used for the STARS Category will be used for the STARS Revenue Major Objects (CAFR).Revenue Major Objects (CAFR).
– STARS - 50 (KY Lottery Corporation STARS - 50 (KY Lottery Corporation Receipts)Receipts)
– MARS - 50 (KY Lottery Corporation Receipts)MARS - 50 (KY Lottery Corporation Receipts)
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Revenue SourceGroup
Revenue SourceType
Revenue SourceCategory
Revenue SourceClass
Revenue Source
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Revenue Source Type and Group used Revenue Source Type and Group used for other statewide reporting needsfor other statewide reporting needs
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
MARS Chart of Accounts structureMARS Chart of Accounts structure– Statewide Elements:Statewide Elements:
Fund Agency Organization AppropriationUnit
Object RevenueSource
Balance SheetAccount
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Balance SheetAccount G roup
Balance SheetAccount Type
Balance SheetAccount Category
Balance SheetAccount C lass
Balance SheetAccount
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Balance Sheet AccountBalance Sheet Account– Coded on transactionCoded on transaction– Size - 4 charactersSize - 4 characters– Definition - The MARS Balance Sheet Definition - The MARS Balance Sheet
Account Code would be used to represent Account Code would be used to represent the STARS Subsidiary Account.the STARS Subsidiary Account.
– STARS - 4921 (Advance to Sheriff - STARS - 4921 (Advance to Sheriff - Woodford Co.)Woodford Co.)
– MARS - 2110 (Advance to Sheriff - Woodford MARS - 2110 (Advance to Sheriff - Woodford Co.)Co.)
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Balance SheetAccount G roup
Balance SheetAccount Type
Balance SheetAccount Category
Balance SheetAccount C lass
Balance SheetAccount
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Balance Sheet Account ClassBalance Sheet Account Class– Inferred from Balance Sheet AccountInferred from Balance Sheet Account– Size - 3 charactersSize - 3 characters– Definition - The MARS Balance Sheet Account Definition - The MARS Balance Sheet Account
Class is a hierarchy of the MARS Balance Sheet Class is a hierarchy of the MARS Balance Sheet Account Code. The MARS Balance Sheet Account Code. The MARS Balance Sheet Account Class would be used to represent the Account Class would be used to represent the STARS General Ledger Accounts.STARS General Ledger Accounts.
– STARS - 0598 (Advances to Sheriffs)STARS - 0598 (Advances to Sheriffs)– MARS - 112 (Advances to Sheriffs)MARS - 112 (Advances to Sheriffs)
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Balance SheetAccount G roup
Balance SheetAccount Type
Balance SheetAccount Category
Balance SheetAccount C lass
Balance SheetAccount
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MARS Statewide Chart of MARS Statewide Chart of Accounts ElementsAccounts Elements
Balance Sheet Account Category, Type, Balance Sheet Account Category, Type, and Group used for other statewide and Group used for other statewide reporting needsreporting needs
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MARS Agency Chart of AccountsMARS Agency Chart of Accounts
Stuart Weatherford (Accounts)Stuart Weatherford (Accounts)
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
TopicsTopics– MARS Chart of Accounts structureMARS Chart of Accounts structure
Agency Elements:Agency Elements:
Activ ity Function Organization Sub-Object Sub-RevenueSource
ReportingCategory
Term ini
Sub-Organization
ProjectSub-
ProjectPhase
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
MARS Agency Chart of Accounts validated MARS Agency Chart of Accounts validated against 5 of the more significant users of against 5 of the more significant users of STARS Agency ElementsSTARS Agency Elements– Justice CabinetJustice Cabinet– Tourism Development CabinetTourism Development Cabinet– Cabinet for Workforce DevelopmentCabinet for Workforce Development– Natural Resources CabinetNatural Resources Cabinet– Transportation CabinetTransportation Cabinet
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
STARS Agency ElementsSTARS Agency Elements
MARS Agency ElementsMARS Agency Elements
Activ ity Function Organization Sub-Object Sub-RevenueSource
ReportingCategory
Term ini
Sub-Organization
ProjectSub-
ProjectPhase
Location Function AgencyObject
Budget UnitNum ber
Term ini
Grant Sub-Grant D ivision Branch Section Unit
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
Common use of elements is an objective Common use of elements is an objective in MARSin MARS
Considerations when defining the MARS Considerations when defining the MARS Agency elements:Agency elements:– Budgetary controlBudgetary control– Cost reportingCost reporting– Project reportingProject reporting– Federal reporting requirementsFederal reporting requirements– Usage by transaction typeUsage by transaction type
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
Detailed examples provided for Detailed examples provided for guidanceguidance
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
Agency Elements - Sub-Object ExampleAgency Elements - Sub-Object Example– Cabinet for Workforce DevelopmentCabinet for Workforce Development– STARS Agency Object to MARS Sub-ObjectSTARS Agency Object to MARS Sub-Object– The last four characters of the STARS The last four characters of the STARS
Agency Object are used to track educational Agency Object are used to track educational programs such as Electronics versus programs such as Electronics versus BiomedicalBiomedical
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
Agency Elements - Sub-Object Hierarchy Agency Elements - Sub-Object Hierarchy ExampleExample– Cabinet for Workforce DevelopmentCabinet for Workforce Development– STARS Agency Object to MARS Sub-Object STARS Agency Object to MARS Sub-Object
HierarchyHierarchy– The first two characters of the STARS The first two characters of the STARS
Agency Object are used to categorize Agency Object are used to categorize programs recorded in the MARS Sub-Object. programs recorded in the MARS Sub-Object. An example of this would be ‘Industrial An example of this would be ‘Industrial Education’ for a Sub-Object of ‘Carpentry’.Education’ for a Sub-Object of ‘Carpentry’.
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
Sub-Object Hierarchy ExampleSub-Object Hierarchy Example
3601
1700 - IndustrialEducation
17
Industrial Education
Carpentry
3601 - CabinetM aking
Class (inferred)
Code (entered)3302 - Tailoring
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
Agency Elements - ExampleAgency Elements - Example– Cabinet for Workforce DevelopmentCabinet for Workforce Development– STARS Location to MARS Function CodeSTARS Location to MARS Function Code– Used to record facilities, such as ‘Fivco Boyd Used to record facilities, such as ‘Fivco Boyd
Co Ashland Comm College’.Co Ashland Comm College’.
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
Agency Elements - ExampleAgency Elements - Example– Cabinet for Workforce DevelopmentCabinet for Workforce Development– STARS Location to MARS Function ClassSTARS Location to MARS Function Class– Used to record county as it relates to Used to record county as it relates to
facilities recorded in the MARS Function.facilities recorded in the MARS Function.
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
Function ExampleFunction Example
Fivco Boyd Co AshlandCom m College
Boyd CountyFunction C lass
Function
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
Agency Elements - ExampleAgency Elements - Example– Justice CabinetJustice Cabinet– STARS Function to MARS ActivitySTARS Function to MARS Activity– Used to record activities, such as hog Used to record activities, such as hog
operations (HOG), or cattle operations operations (HOG), or cattle operations (CAT).(CAT).
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
MARS Chart of Accounts structureMARS Chart of Accounts structure Agency Elements:Agency Elements:
Activ ity Function Organization Sub-Object Sub-RevenueSource
ReportingCategory
Term ini
Sub-Organization
ProjectSub-
ProjectPhase
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
ActivityActivity– Size - 4 charactersSize - 4 characters– Keyed by AgencyKeyed by Agency– Hierarchical (Class, Category, Type, Group)Hierarchical (Class, Category, Type, Group)– Available on Expenditure transactions and Available on Expenditure transactions and
Mgmt. BudgetMgmt. Budget– Used in conjunction with object to Used in conjunction with object to
determine reimbursement billing statusdetermine reimbursement billing status
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
MARS Chart of Accounts structureMARS Chart of Accounts structure Agency Elements:Agency Elements:
Activ ity Function Organization Sub-Object Sub-RevenueSource
ReportingCategory
Term ini
Sub-Organization
ProjectSub-
ProjectPhase
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
FunctionFunction– Size - 4 charactersSize - 4 characters– Keyed by Agency (except Class)Keyed by Agency (except Class)– Hierarchical (Class, Category, Type, Group)Hierarchical (Class, Category, Type, Group)– Available on Expenditure transactions and Mgmt. Available on Expenditure transactions and Mgmt.
BudgetBudget– Recommended use is for “location” information Recommended use is for “location” information
that can be associated with a county (i.e., that can be associated with a county (i.e., buildings, sites, etc.)buildings, sites, etc.)
– Function Class is a statewide element used to Function Class is a statewide element used to represent countyrepresent county
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
MARS Chart of Accounts structureMARS Chart of Accounts structure Agency Elements:Agency Elements:
Activ ity Function Organization Sub-Object Sub-RevenueSource
ReportingCategory
Term ini
Sub-Organization
ProjectSub-
ProjectPhase
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
OrganizationOrganization– Size - 4 charactersSize - 4 characters– Keyed by AgencyKeyed by Agency– 12 level hierarchy12 level hierarchy
1st level reserved for Department1st level reserved for Department Additional lower levels may be used for Additional lower levels may be used for
Agency Organization structure (Division, Agency Organization structure (Division, Branch, Section, Unit) or for use as Branch, Section, Unit) or for use as neededneeded
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
Organization (continued)Organization (continued)– Available on Expenditure and Revenue Available on Expenditure and Revenue
transactions, and Mgmt. Budgettransactions, and Mgmt. Budget– Should relate hierarchically to Department Should relate hierarchically to Department
(or next highest level organization structure (or next highest level organization structure used)used)
Code must be unique across Organization Code must be unique across Organization structure within a given Agencystructure within a given Agency
– Example - Department of Parks may define Example - Department of Parks may define a lower level Organizations as cost centers.a lower level Organizations as cost centers.
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
MARS Chart of Accounts structureMARS Chart of Accounts structure Agency Elements:Agency Elements:
Activ ity Function Organization Sub-Object Sub-RevenueSource
ReportingCategory
Term ini
Sub-Organization
ProjectSub-
ProjectPhase
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
Sub-OrganizationSub-Organization– Size - 2 charactersSize - 2 characters– Keyed by AgencyKeyed by Agency– Available on Expenditure and Revenue Available on Expenditure and Revenue
transactions, and Mgmt. Budgettransactions, and Mgmt. Budget
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
MARS Chart of Accounts structureMARS Chart of Accounts structure Agency Elements:Agency Elements:
Activ ity Function Organization Sub-Object Sub-RevenueSource
ReportingCategory
Term ini
Sub-Organization
ProjectSub-
ProjectPhase
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
Sub-ObjectSub-Object– Size - 2 charactersSize - 2 characters– Keyed by AgencyKeyed by Agency– Hierarchical (Class, Category, Type, Group)Hierarchical (Class, Category, Type, Group)– Available on Expenditure transactions and Available on Expenditure transactions and
Mgmt. BudgetMgmt. Budget
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
MARS Chart of Accounts structureMARS Chart of Accounts structure Agency Elements:Agency Elements:
Activ ity Function Organization Sub-Object Sub-RevenueSource
ReportingCategory
Term ini
Sub-Organization
ProjectSub-
ProjectPhase
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
Sub-Revenue SourceSub-Revenue Source– Size - 2 charactersSize - 2 characters– Keyed by AgencyKeyed by Agency– Available on Revenue transactions and Available on Revenue transactions and
Mgmt. BudgetMgmt. Budget
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
MARS Chart of Accounts structureMARS Chart of Accounts structure Agency Elements:Agency Elements:
Activ ity Function Organization Sub-Object Sub-RevenueSource
ReportingCategory
Term ini
Sub-Organization
ProjectSub-
ProjectPhase
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
Reporting CategoryReporting Category– Size - 4 charactersSize - 4 characters– Keyed by AgencyKeyed by Agency– Non-hierarchicalNon-hierarchical– Available on Expenditure transactions and Available on Expenditure transactions and
Mgmt. BudgetMgmt. Budget
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
MARS Chart of Accounts structureMARS Chart of Accounts structure Agency Elements:Agency Elements:
Activ ity Function Organization Sub-Object Sub-RevenueSource
ReportingCategory
Term ini
Sub-Organization
ProjectSub-
ProjectPhase
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
TerminiTermini– Size - 7 charactersSize - 7 characters– Keyed by AgencyKeyed by Agency– Used to record and validate Termini for Used to record and validate Termini for
Transportation CabinetTransportation Cabinet– Free-form text for all other agenciesFree-form text for all other agencies– Available on Expenditure transactions and Available on Expenditure transactions and
Mgmt. BudgetMgmt. Budget
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
MARS Chart of Accounts structureMARS Chart of Accounts structure Agency Elements:Agency Elements:
Activ ity Function Organization Sub-Object Sub-RevenueSource
ReportingCategory
Term ini
Sub-Organization
ProjectSub-
ProjectPhase
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
Project
Sub-Project
Phase
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
ProjectProject– Size - 5 charactersSize - 5 characters– Keyed by AgencyKeyed by Agency– Used for:Used for:
Capital ProjectsCapital Projects GrantsGrants Highway ProjectsHighway Projects
– Hierarchical Hierarchical Able to establish statewide project Able to establish statewide project
identifieridentifier
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
MARS Chart of Accounts structureMARS Chart of Accounts structure Agency Elements:Agency Elements:
Activ ity Function Organization Sub-Object Sub-RevenueSource
ReportingCategory
Term ini
Sub-Organization
ProjectSub-
ProjectPhase
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
Project
Sub-Project
Phase
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
Sub-ProjectSub-Project– Size - 2 charactersSize - 2 characters– Keyed by ProjectKeyed by Project– Hierarchical below ProjectHierarchical below Project– Ability to infer background information from Ability to infer background information from
Project/Sub-Project setupProject/Sub-Project setup
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
MARS Chart of Accounts structureMARS Chart of Accounts structure Agency Elements:Agency Elements:
Activ ity Function Organization Sub-Object Sub-RevenueSource
ReportingCategory
Term ini
Sub-Organization
ProjectSub-
ProjectPhase
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
Project
Sub-Project
Phase
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
PhasePhase– Size - 1 charactersSize - 1 characters– Keyed by ProjectKeyed by Project– Hierarchical below ProjectHierarchical below Project
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
Agency Elements - TipsAgency Elements - Tips– ““Smart Codes” may be good candidates for Smart Codes” may be good candidates for
use in a hierarchyuse in a hierarchy Workforce Development Cabinet STARS Workforce Development Cabinet STARS
Agency Object Code - 173601Agency Object Code - 173601– The first two characters are used to categorize The first two characters are used to categorize
programs (17 - Industrial Education) and can be programs (17 - Industrial Education) and can be inferred through a MARS Class (e.g., Activity)inferred through a MARS Class (e.g., Activity)
– The last four characters are used to track The last four characters are used to track educational programs (3601 - Carpentry) and educational programs (3601 - Carpentry) and can be entered into a MARS code (e.g., Activity)can be entered into a MARS code (e.g., Activity)
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
““Smart Codes” ExampleSmart Codes” Example
3601
1700 - IndustrialEducation
17
Industrial Education
Carpentry
3601 - CabinetM aking
Class (inferred)
Code (entered)3302 - Tailoring
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
Agency Elements - Tips (continued)Agency Elements - Tips (continued)– Data within STARS elements must be Data within STARS elements must be
analyzed to determine if different data analyzed to determine if different data definitions are stored within the same definitions are stored within the same elementelement
If an element contains multiple definitions, If an element contains multiple definitions, it should be split into multiple MARS it should be split into multiple MARS elementselements
Example - STARS FunctionExample - STARS Function– Value 1200 - Central Kentucky RegionValue 1200 - Central Kentucky Region– Value 1300 - Parent/Teacher ConferencingValue 1300 - Parent/Teacher Conferencing
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MARS Agency Chart of Accounts MARS Agency Chart of Accounts ElementsElements
Agency Elements - Tips (continued)Agency Elements - Tips (continued) Data definitions should be separated in Data definitions should be separated in
order to:order to:– Streamline codesStreamline codes– Allow easy identification and relationships Allow easy identification and relationships
between coding elements and data typesbetween coding elements and data types– Use more standard MARS reporting and Use more standard MARS reporting and
inquiry techniquesinquiry techniques– Facilitate reporting on these codesFacilitate reporting on these codes
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MARS Budgetary ControlMARS Budgetary Control
John Hicks (Governor’s Office for John Hicks (Governor’s Office for Policy and Management)Policy and Management)
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Budgetary Control - Budgetary Control - AppropriationsAppropriations
Control by BFY/Fund/Agency/AP Control by BFY/Fund/Agency/AP Program combinationProgram combination
Spending control for “on-budget” Spending control for “on-budget” accounts onlyaccounts only
Presence control for “off-budget” Presence control for “off-budget” accountsaccounts– Ensures proper accounting strip, but does Ensures proper accounting strip, but does
not enforce spending limitsnot enforce spending limits
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Budgetary Control - Budgetary Control - AppropriationsAppropriations
Appropriation ObjectAppropriation Object– Appropriation Object stored with each Appropriation Object stored with each
appropriationappropriation– No budgetary control by Appropriation No budgetary control by Appropriation
ObjectObject
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Budgetary Control - AllotmentsBudgetary Control - Allotments
Control by:Control by:– FundFund– AgencyAgency– Appropriation ProgramAppropriation Program– Allotment ProgramAllotment Program– Allotment PeriodAllotment Period
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Budgetary Control - AllotmentsBudgetary Control - Allotments
Control by (continued):Control by (continued):– Object Type (Major Object Group - 3)/Object Object Type (Major Object Group - 3)/Object
Class (Sub-Object - E701)Class (Sub-Object - E701) Indicated on the parent appropriation as Indicated on the parent appropriation as
control by Major Object Group, Sub-Object, or control by Major Object Group, Sub-Object, or Neither.Neither.
Major Object Group used on most General Major Object Group used on most General Fund allotmentsFund allotments
Sub-Object used on all Capital Projects Fund Sub-Object used on all Capital Projects Fund allotmentsallotments
““Neither” is used on all other fund allotmentsNeither” is used on all other fund allotments
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Budgetary Control - AllotmentsBudgetary Control - Allotments
Spending control for “on-budget” accounts Spending control for “on-budget” accounts onlyonly
Presence control for “off-budget” accountsPresence control for “off-budget” accounts– Ensures proper accounting strip, but does not Ensures proper accounting strip, but does not
enforce spending limitsenforce spending limits Allotment Object stored with each allotmentAllotment Object stored with each allotment No budgetary control by Allotment Object No budgetary control by Allotment Object
(e.g., B101 Regular Allotment for Personal (e.g., B101 Regular Allotment for Personal Services)Services)
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MARS Cash ControlMARS Cash Control
John Hicks (Governor’s Office for Policy John Hicks (Governor’s Office for Policy and Management)and Management)
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Cash ControlCash Control
Cash is always controlled by Fiscal Year and Cash is always controlled by Fiscal Year and one of the following levels:one of the following levels:– Level 1: FundLevel 1: Fund– Level 2: Fund/AgencyLevel 2: Fund/Agency– Level 3: Fund/Agency/Appropriation ProgramLevel 3: Fund/Agency/Appropriation Program– Level 4: Fund/Agency/Appropriation Level 4: Fund/Agency/Appropriation
Program/Allotment Program Program/Allotment Program– Level 5: Fund/Agency/Appropriation Level 5: Fund/Agency/Appropriation
Program/Allotment Program/Allotment Program/Program Program/Program Budget Unit Budget Unit
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Cash ControlCash Control
Ability to override cash control where Ability to override cash control where specified by approved usersspecified by approved users
Cash control and the related reduction Cash control and the related reduction of available cash at the time of of available cash at the time of disbursement in MARSdisbursement in MARS
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ConclusionConclusion
Ed Ross, ControllerEd Ross, Controller
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ConclusionConclusion
Fulfilled the objectives of providing an Fulfilled the objectives of providing an overview of:overview of:– MARS Chart of Accounts FundamentalsMARS Chart of Accounts Fundamentals– Statewide Chart of AccountsStatewide Chart of Accounts– Agency Chart of AccountsAgency Chart of Accounts– Budgetary Control ModelBudgetary Control Model– Cash Control ModelCash Control Model
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ConclusionConclusion
Next steps:Next steps:– Obtain the Chart of Accounts Foundation Obtain the Chart of Accounts Foundation
Concept Design document from:Concept Design document from: http://www.state.ky.us/agencies/adm/mars/mars.htmhttp://www.state.ky.us/agencies/adm/mars/mars.htm
– Complete work on gathering information about Complete work on gathering information about the current agency code usagethe current agency code usage
Complete Agency Implementation Notebook Complete Agency Implementation Notebook Form F6.5.8aForm F6.5.8a
Complete Agency Implementation Notebook Complete Agency Implementation Notebook Checklist ID8 on Agency SUA Checklist Checklist ID8 on Agency SUA Checklist C6.5.1aC6.5.1a
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ConclusionConclusion
Next steps (continued):Next steps (continued):– Participate in Agency Chart of Accounts Participate in Agency Chart of Accounts
working sessions with your AIL’s, ALM’s and working sessions with your AIL’s, ALM’s and FAS’s to define the MARS Chart of Accounts FAS’s to define the MARS Chart of Accounts for your agencyfor your agency
To determine your agency AIL, visit:To determine your agency AIL, visit:– http://www.state.ky.us/agencies/adm/mars/http://www.state.ky.us/agencies/adm/mars/
agencyteam.pdfagencyteam.pdf An Agency Implementation Notebook Task An Agency Implementation Notebook Task
and Form will be provided in Release 2 that and Form will be provided in Release 2 that corresponds to this itemcorresponds to this item
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ConclusionConclusion
Next steps (continued):Next steps (continued):– Determine the impact of the MARS Chart of Determine the impact of the MARS Chart of
Accounts on the agency interface and Accounts on the agency interface and conversionconversion