1. FI$Cal Change Discussion Guide General Ledger Guide March 2015

2. FI$Cal: Transparency. Accuracy. Integrity.2 March 2015 FI$Cal Solution Legend Pre-Wave Wave 1 Wave 2

3. FI$Cal: Transparency. Accuracy. Integrity.3 March 2015 Process OverviewKey Impacts The Enter and Process Journals process covers all activities related to recording journals for adjustment and corrections in the General Ledger (GL) This includes the following sub- processes:  Enter General Ledger Journal  Validate General Ledger Journal  Approve General Ledger Journal  Post General Ledger Journal The State Controller’s Office (SCO) will continue to approve FI$Cal journal entries submitted via transaction requests Journal entries will post to the applicable ledgers and will be reflected on all ledger-based reports The General Ledger module will close on a monthly basis, and journal entries cannot be posted to closed accounting periods General Ledger Journals

4. FI$Cal: Transparency. Accuracy. Integrity.4 March 2015 Department-Specific Impacts and Notes As we transition to FI$Cal roles and responsibilities will change as follows:  [ROLE] – [CHANGE IN ROLE RESPONSIBILITIES] Department business processes around Journals will change as follows:  [ENTER CHANGE IN BUSINESS PROCESS] Increased communication and integration between the following business areas will be needed:  [ENTER AREA 1 & AREA 2] – [ENTER ACTIVITIY THAT MUST BE COMPLETED TOGETHER] Journals General Ledger

5. FI$Cal: Transparency. Accuracy. Integrity.5 March 2015 FI$Cal End-User Roles General Ledger Journals FI$Cal End-User RoleDescription Department GL Journal Processor The department end user who will create journals in the Modified Accrual ledger, run online Edit Check, run online Budget Check, and submit to the journal approval process. Department GL Journal Approver 1 The department end user who is responsible for the first-level approval of department journals from a pooled worklist. Department GL Journal Approver 2 The department end user who is responsible for the second-level approval of department journals from a pooled worklist. GL ViewerThe central and department end user who has access to General Ledger and Commitment Control online inquiry screens and read only access to Create Journal Entry pages.

6. FI$Cal: Transparency. Accuracy. Integrity.6 March 2015 Process OverviewKey Impacts The Create and Process Budget Journals process covers all activities related to recording of budgeted revenue and expenditure amounts Transactions in all FI$Cal modules are validated against these budgets Department of Finance (DOF) approved budget requests posted to Commitment Control establish appropriation spending authority Departmental control budgets posted to Commitment Control establish department budget spending authority Commitment Control allows for the establishment of spending authority at differing levels within state government DOF and departments will initiate budget requests in Hyperion SCO will validate amounts within Hyperion prior to processing within FI$Cal SCO can create and post budget journals in Commitment Control in the event of a no-budget situation or a statewide budget not utilizing Hyperion Departments create operating budget using the same mechanism today (legacy budget creation) General Ledger Budget Journals

7. FI$Cal: Transparency. Accuracy. Integrity.7 March 2015 Department-Specific Impacts and Notes As we transition to FI$Cal roles and responsibilities will change as follows:  [ROLE] – [CHANGE IN ROLE RESPONSIBILITIES] Department business processes around Budget Journals will change as follows:  [ENTER CHANGE IN BUSINESS PROCESS] Increased communication and integration between the following business areas will be needed:  [ENTER AREA 1 & AREA 2] – [ENTER ACTIVITIY THAT MUST BE COMPLETED TOGETHER] Budget Journals General Ledger

8. FI$Cal: Transparency. Accuracy. Integrity.8 March 2015 FI$Cal End-User Roles General Ledger Budget Journals FI$Cal End-User RoleDescription Department Operating Budget Processor The department end user who can enter but cannot post department level budget journals. This user cannot enter or post statewide budget journals. Department Operating Budget Approver The department end user who can enter and post department level budget journals, and override department budget exceptions. This user cannot enter or post statewide budget journals or override a statewide controlling budget exception. Appropriation ViewerThe central and department end user who will allow users access to view Statewide Controlling budget information. Operating Budget Viewer The central and department end user who will have access to view department-level budgets using online inquiry screens.

9. FI$Cal: Transparency. Accuracy. Integrity.9 March 2015 Process OverviewKey Impacts Gross payroll disbursements are initially recorded in the GL as a lump sum, typically in a department’s “Payroll Clearing Account” The Labor Distribution process creates accounting entries to reclassify payroll costs The Accounting entries distribute payroll costs at a lower level of detail based on department-defined rules and/or Activity Sheets As costs are distributed, the process reverses them from the department’s “Payroll Clearing Account” Payroll is reconciled with SCO by FI$Cal Service Center (FSC) before Labor Distribution is run FI$Cal provides three different methods for loading Activity Sheets  Online Entry  Upload from Excel  Interface Departments address errors and rerun Labor Distribution as needed Departments enter Adjustment Activity Sheets to correct errors in previously recorded costs General Ledger Labor Distribution

10. FI$Cal: Transparency. Accuracy. Integrity.10 March 2015 Department-Specific Impacts and Notes As we transition to FI$Cal roles and responsibilities will change as follows:  [ROLE] – [CHANGE IN ROLE RESPONSIBILITIES] Department business processes around Labor Distribution will change as follows:  [ENTER CHANGE IN BUSINESS PROCESS] Increased communication and integration between the following business areas will be needed:  [ENTER AREA 1 & AREA 2] – [ENTER ACTIVITIY THAT MUST BE COMPLETED TOGETHER] Labor Distribution General Ledger

11. FI$Cal: Transparency. Accuracy. Integrity.11 March 2015 FI$Cal End-User Roles General Ledger Labor Distribution FI$Cal End-User RoleDescription Department Activity Sheet Processor The department end user who loads and updates Activity Sheets using the online Activity Sheet page or the Excel Activity Sheet upload process and runs the monthly Inbound Activity Sheet Interface (if applicable). Department LD Processor The department end user who runs the Labor Distribution Process. Department LD Maintainer The department end user who maintains all department-level configuration for Labor Distribution.

12. FI$Cal: Transparency. Accuracy. Integrity.12 March 2015 Process OverviewKey Impacts The Allocations process creates GL journal entries to reclassify (allocate) modified accrual monetary amounts based on user-specified rules A central FI$Cal entity will be responsible for the maintenance of allocation configuration Allocation types available:  Copy  Spread Evenly  Allocate on Fixed Basis  Prorata with Record Basis Allocations will be set up in FI$Cal to distribute statistics, revenue, and indirect and administrative costs Allocation process can be run in a trial mode allowing allocation results to be known before creating and posting allocation results Monthly or year-to-date amounts can be allocated  When allocating year to date amounts, journals can be configured to auto reverse Departments execute their allocations whenever needed – FSC involvement is not required General Ledger Allocations

13. FI$Cal: Transparency. Accuracy. Integrity.13 March 2015 Department-Specific Impacts and Notes As we transition to FI$Cal roles and responsibilities will change as follows:  [ROLE] – [CHANGE IN ROLE RESPONSIBILITIES] Department business processes around Allocations will change as follows:  [ENTER CHANGE IN BUSINESS PROCESS] Increased communication and integration between the following business areas will be needed:  [ENTER AREA 1 & AREA 2] – [ENTER ACTIVITIY THAT MUST BE COMPLETED TOGETHER] Allocations General Ledger

14. FI$Cal: Transparency. Accuracy. Integrity.14 March 2015 FI$Cal End-User Roles General Ledger Allocations FI$Cal End-User RoleDescription Allocation ProcessorThe central and department end user who processes Allocation Groups and verifies the allocation results. Departments will be given the ability to execute the General Ledger Allocation processes when required.

15. Process OverviewKey Impacts The Financial Statements Process provides department reports and period close and year-end close procedures State Controller’s Office will be responsible for:  Opening and closing the accounting periods at the end of each month  Closing ledgers and rolling forward balances into the next fiscal year at year-end Journals may not be posted to closed periods Any journals not posted before an accounting period closes must be posted to the next open accounting period Departments will post adjustment journals to the adjustment period as part of Year-End Close procedures Budgetary/Legal basis and CAFR reports will be created from FI$Cal beginning in Wave 3 General Ledger Financial Statements FI$Cal: Transparency. Accuracy. Integrity.15 March 2015

16. FI$Cal: Transparency. Accuracy. Integrity.16 March 2015 Department-Specific Impacts and Notes As we transition to FI$Cal roles and responsibilities will change as follows:  [ROLE] – [CHANGE IN ROLE RESPONSIBILITIES] Department business processes around Financial Statements will change as follows:  [ENTER CHANGE IN BUSINESS PROCESS] Increased communication and integration between the following business areas will be needed:  [ENTER AREA 1 & AREA 2] – [ENTER ACTIVITIY THAT MUST BE COMPLETED TOGETHER] Financial Statements General Ledger

17. FI$Cal: Transparency. Accuracy. Integrity.17 March 2015 FI$Cal End-User Roles General Ledger Financial Statements FI$Cal End-User RoleDescription GL ReporterThe central and department end user who will run reports and distribute to the Department GL Report Viewer as required. Department GL Report Viewer The department end user who will receive nightly batch distributed reports and have access to Report Manager.

18. Process OverviewKey Impacts The Maintain Chart of Accounts (COA) process supports the maintenance of ChartField values and their associated system configuration Statewide ChartField administrators will be responsible for maintaining values in statewide ChartFields, statewide trees, and Combination Edit Rules in FI$Cal Departments will be responsible for maintaining the values (codes) and any related trees for the departmental ChartFields Departments will be responsible for maintaining SpeedCharts and Speed Types (shortcuts for frequently used ChartField strings) General Ledger Chart of Accounts FI$Cal: Transparency. Accuracy. Integrity.18 March 2015

19. FI$Cal: Transparency. Accuracy. Integrity.19 March 2015 Department-Specific Impacts and Notes As we transition to FI$Cal roles and responsibilities will change as follows:  [ROLE] – [CHANGE IN ROLE RESPONSIBILITIES] Department business processes around Chart of Accounts will change as follows:  [ENTER CHANGE IN BUSINESS PROCESS] Increased communication and integration between the following business areas will be needed:  [ENTER AREA 1 & AREA 2] – [ENTER ACTIVITIY THAT MUST BE COMPLETED TOGETHER] Chart of Accounts General Ledger

20. FI$Cal: Transparency. Accuracy. Integrity.20 March 2015 FI$Cal End-User Roles General Ledger Chart of Accounts FI$Cal End-User RoleDescription Department GL Configuration Maintainer The department end user who controls department General Ledger configuration work units. Department COA Maintainer The department end user who sets up department- owned COA values and maintains SpeedTypes and SpeedCharts. This end user also sets up department default values on the COA translation process.

21. FI$Cal: Transparency. Accuracy. Integrity.21 March 2015 Role Changes –Wave 1 to Wave 2 General Ledger Wave 1 RoleWave 2 Change Department State Contract and Procurement Registration System (SCPRS) Processor This role has been removed in Wave 2.

22. FI$Cal End-User Training General Ledger FI$Cal: Transparency. Accuracy. Integrity.22 March 2015 Course IDCourse NameDurationDelivery FS101*Introduction to FI$Cal 4 hours WBT FS102*FI$Cal Navigation 4 hours WBT GL101Introduction to FI$Cal General Ledger 4 hours ILT GL112Processing Journal Entries 4 hours WBT GL122Commitment Control Transactions 4 hours WBT GL132Process Allocations 4 hours WBT GL142Working with Chart of Accounts 4 hours WBT GL243Closing Monthly Accounting Periods 4 hours WBT GL244Closing Yearly Accounting Period 4 hours WBT GL202Introduction to FI$Cal Labor Distribution 4 hours WBT GL253Understanding Labor Distribution Configuration 4 hours WBT GL263LDBatch Processing and Error Reports 4 hours WBT *FS101 and FS102 are mandatory for all FI$Cal end users

23. FI$Cal: Transparency. Accuracy. Integrity.23 March 2015 For additional information on end-user training, visit the Training page of the FI$Cal Project website at : http://fiscal.ca.gov/training-academy/index.html FI$Cal End-User Training