1. FI$Cal Change Discussion Guide General Ledger Guide April 2016

2. FI$Cal: Transparency. Accuracy. Integrity.2 April 2016 Enter Journals Process Journals Process Allocations Process Financial Statements Maintain COA Accounts Payables Revenue, AR, Cash Project Costing Journal Processor Journal Approver Dept COA Maintainer Unbilled AR, Revenue SCO Billing Accounts Receivables Customer Contracts Asset Management Cash Management Bond Fund Transfers Loan Accounting Expenses, Payables, Payments Asset Additions, Depreciation & Retirements Spreadsheet Journals Transaction Requests (Non-FI$Cal Depts) Revenue, AR F&A Bond Accounting Investments Bond Sales, Debt Service, Amortization Bank & EFT Purchases, Sales, Discounts, Interest Labor Distribution Distributed Payroll Expenses Loans, Repayments, Interest Automated Cash transfers Agency Reconciliation Fund Reconciliation General Ledger Overview

3. FI$Cal: Transparency. Accuracy. Integrity.3 April 2016 Process OverviewKey Impacts The Enter and Process Journals process covers all activities related to recording journals for adjustment and corrections in the General Ledger (GL) This includes the following sub- processes:  Enter General Ledger Journal  Validate General Ledger Journal  Approve General Ledger Journal  Post General Ledger Journal The State Controller’s Office (SCO) will continue to approve FI$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$Cal: Transparency. Accuracy. Integrity.4 April 2016 Department-Specific Impacts and Notes As we transition to FI$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$Cal: Transparency. Accuracy. Integrity.5 April 2016 FI$Cal End-User Roles General Ledger Journals FI$Cal End-User RoleDescription GL ProcessorEnd users who create journal entries in the Modified Accrual ledger and processes allocations GL Approver 1End users who are responsible for the first-level approval of department journals from a pooled worklist. GL Approver 2End users who are responsible for the second-level approval of department journals from a pooled worklist. Contact FI$Cal if a second level of approval is desired.

6. FI$Cal: Transparency. Accuracy. Integrity.6 April 2016 Process OverviewKey Impacts The Create and Process Budget Journals process covers all activities related to recording of departmental budgeted revenue and expenditure amounts Transactions in all FI$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$Cal: Transparency. Accuracy. Integrity.7 April 2016 Department-Specific Impacts and Notes As we transition to FI$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$Cal: Transparency. Accuracy. Integrity.8 April 2016 FI$Cal End-User Roles General Ledger Budget Journals FI$Cal End-User RoleDescription BU ProcessorEnd users who develop, enter, and adjust appropriation and/or operating budgets. BU ApproverEnd users who approve appropriation and/or operating budgets.

9. FI$Cal: Transparency. Accuracy. Integrity.9 April 2016 Process OverviewKey Impacts The Allocations process creates GL journal entries to reclassify (allocate) modified accrual monetary amounts based on user-specified rules A central FI$Cal entity will be responsible for the maintenance of allocation configuration Allocation types available:  Copy  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 are configured to auto reverse Departments execute their allocations whenever needed – FSC involvement is not required General Ledger Allocations

10. FI$Cal: Transparency. Accuracy. Integrity.10 April 2016 Department-Specific Impacts and Notes As we transition to FI$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

11. FI$Cal: Transparency. Accuracy. Integrity.11 April 2016 FI$Cal End-User Roles General Ledger Allocations FI$Cal End-User RoleDescription GL ProcessorEnd users who create journal entries in the Modified Accrual ledger and processes allocations GL Approver 1End users who are responsible for the first-level approval of department journals from a pooled worklist. GL Approver 2End users who are responsible for the second-level approval of department journals from a pooled worklist. Contact FI$Cal if a second level of approval is desired.

12. 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$Cal beginning in the 2017 STO/SCO Release General Ledger Financial Statements FI$Cal: Transparency. Accuracy. Integrity.12 April 2016

13. FI$Cal: Transparency. Accuracy. Integrity.13 April 2016 Department-Specific Impacts and Notes As we transition to FI$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

14. FI$Cal: Transparency. Accuracy. Integrity.14 April 2016 FI$Cal End-User Roles General Ledger Financial Statements FI$Cal End-User RoleDescription GL ProcessorEnd users who create journal entries in the Modified Accrual ledger and processes allocations

15. Process OverviewKey Impacts The Maintain Chart of Accounts (COA) process supports the maintenance of departmental 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.15 April 2016

16. FI$Cal: Transparency. Accuracy. Integrity.16 April 2016 Department-Specific Impacts and Notes As we transition to FI$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

17. FI$Cal: Transparency. Accuracy. Integrity.17 April 2016 FI$Cal End-User Roles General Ledger Chart of Accounts FI$Cal End-User RoleDescription GL MaintainerEnd users who maintain all department-level configuration for Labor Distribution and maintain department COA values, including SpeedTypes and SpeedCharts.

18. FI$Cal End-User Training General Ledger FI$Cal: Transparency. Accuracy. Integrity.18 April 2016 Course IDCourse NameDurationDelivery FS101*Introduction to FI$Cal 4 hours WBT FS102*FI$Cal Navigation 4 hours WBT GL101Introduction to 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 *FS101 and FS102 are mandatory for all FI$Cal end users

19. FI$Cal: Transparency. Accuracy. Integrity.19 April 2016 For additional information on end-user training, visit the Training page of the FI$Cal Project website at : http://fiscal.ca.gov/training-academy/index.html FI$Cal End-User Training