Ledger Group Crosswalk

The Ledger Group Crosswalk table serves as a guide to understanding the ledger group, header codes, and line codes. The function table category for each ledger group serves as a guide to understanding budget structures, transactions, and ChartFields.

Ledger Group	OAKS Ledger Group Code (Header)	OAKS Ledger Group Code (Lines)	Function
CC Appropriation	CC_APPROP	CC_APR_BUD	The appropriation budget structure will be the highest level of budgetary control established by the state. The appropriation budget will be established at a summary level of the ChartFields, while related allotment or agency budgets will be established at a lower level of detail. All appropriations authorized by the General Assembly will be controlled by this budget structure and include the executive budget, capital budget, and other special appropriations. This budget structure assures that spending does not exceed the amount authorized by the General Assembly for an ALI. If an appropriation budget is reduced, all related allotment budgets must be reduced manually, as well. If appropriation is reduced, the allotment budget would need to be reduced first since it is the child budget. In addition, although not required, agency budgets should be reduced manually, as well. There is no delivered functionality in PeopleSoft that will automatically maintain the dollar amount balances between related budget structures. OBM will maintain the appropriation budget.
CC Allotment	CC_ALLOT	CC_ALT_BUD	The allotment budget structure is a breakdown of the appropriation budget structure. The structure will be configured as a “child” of the appropriation budget so that the total of the allotment budget lines for an ALI cannot exceed the “parent” ALI budget. The allotment budget structure replaces the CAS spending authority control (SAC) concept, and must be established before agencies may record transactions against the appropriation budget structure. As in CAS, the difference between the appropriation budget for an ALI and the related allotment budgets will be the unalloted amount. The allotment budget breaks the appropriation budget down by the account ChartFields, at a summary level. The level of the account ChartField breakdown is equivalent to category in the current CAS object code hierarchy with one change. Payroll will be separated from other purchased personnel items. Examples of the category level of the account ChartField hierarchy will be: payroll, other purchases, services, supplies and maintenance, equipment, debit services, etc. Payroll budgets will be further broken down by quarter. The allotment budget is the OBM budget analysts’ view of the budget. This budget can be used to meet oversight responsibilities to ensure that the agencies spend in accordance with a plan that provides budget to cover expenses such as payroll and rent for the duration of the fiscal year. OBM will maintain the allotment budgets. Agencies can submit requests for transfers.
CC Agency Control	CC_AGY_CTL	CC_ACT_BUD	The agency budget structure is a breakdown of the allotment budget structure and can be used by agencies to control agency-operating budgets. When the Agency Control ledger group is selected, transactions that exceed the available budget balance will generate an error message and be stopped.
CC Agency Tracking	CC_AGY_TRK	CC_ATR_BUD	The agency budget structure is a breakdown of the allotment budget structure and can be used by agencies to manage agency-operating budgets. When the Agency Track ledger group is selected, it verifies that the ChartField combination is valid, but will not stop the transaction if the monetary amount exceeds the available budget.
CC Agency Revenue	CC_AGY_REV	CC_AGY_EST	Some will use this structure to monitor and project revenue for their agencies at a lower level of the account ChartField hierarchy than the state revenue estimate structure. The estimates will be established at the lowest level of the account hierarchy for revenue source codes. The agency revenue estimate will use a monthly calendar and the control option will be “track without budget”. This structure will also use recognized and collected revenue ledgers. All transactions will process without error. The agencies will maintain this budget structure.
CC Cash Control	CC_CASH	CC_CSH_BUD	As described in the section for the cash structure, a revenue estimate must be established and associated with the cash expense structure. When revenue is collected the associated cash budget for the fund will be increased by the amount collected. This revenue structure will have the same key field as the cash expense structure and will be maintained by OBM.
CC Cash Control Revenue	CC_CSH_REV	N/A	The cash budget structure will be established to meet the requirement of the state to ensure that cash is available prior to expenditure. The general revenue fund (GRF) is exempted from the requirement. OAKS will be configured to check for available cash by fund, as is CAS. Accordingly, an expense budget will be established for each fund other than the GRF. The expense budget will be associated with a revenue estimate for the fund. When revenue is collected the associated expense budget for the fund will be increased by the amount collected. The budget will be decreased when expense transactions are budget checked. The beginning balance for each fund was established when OAKS went live. The structure will be a “control” structure. Transactions that exceed the available budget balance will generate an error and be stopped. Expense, but not encumbrance, transactions will be processed by this structure. A budget period calendar will not be used with this budget structure to accommodate payment of encumbrances that remain open for many fiscal years. OBM will maintain the cash budget; however, the agency that is the owner of the fund will be responsible for monitoring the cash budget balance to ensure that it is functioning correctly.
CC Detail Exp and Enc	CC_DETAIL	N/A	This budget structure provides a ledger that records the values coded in all ChartFields on the source transactions. The other commitment control expenses ledgers record only the key Chart Fields defined for the budget structure, and translate the values coded on the structure on the source transactions to the level of the ChartField hierarchy used to establish budget. The purpose of this structure is to provide detail for reporting. The detail structure will use a monthly calendar and the control option is “track without budget”. All transactions will pass without error. No budgets will be entered.
CC Grant Budget 1	CC_GRNT1	CC_GR1_BUD	This budget structure provides a view of encumbrances and expenditures for grants and projects that are recorded in the grant/project ChartField. All grant transactions will be tracked in this ChartField, and projects may be tracked in this ChartField in preparation for implementation of the Project Costing module. Transactions reported on this structure’s ledgers will also be included in all other applicable budget structures. The structure is designed to track grants and projects which may cross fiscal years, and will not use a budget period calendar. The default configuration will use the “track without budget” option, which will allow an agency to enter a budget for a grant or project but will not require it. Unlike the “track with budget” option used by the agency track budget structure, this option does not verify the ChartField combination is valid and all transactions will pass budget check without error or warning.
CC Monthly	CC_MONTH	CC_MON_BUD	The monthly expense estimate structure is an estimate of GRF spending broken down by the ALI, including both the current fiscal year’s appropriation and prior year’s appropriations. Agencies provide estimated spending for each month in the fiscal year for each ALI that is funded by the GRF. This structure will be configured to provide the option to record estimates for funds other than the GRF, if required in the future. This budget structure will use the same key ChartFields as the appropriation budget structure.
CC Allotment Plan	CC_PLAN	CC_PLAN CC_PLN_BUD	The allotment plan budget structure is the detail supporting the allotment budget. Agencies submit their allotment plan to OBM at a lower level of the account ChartField hierarchy, class, which is summarized at the category level for the allotment budget structure. The difference between the allotment budget structure and the allotment plan are the level of the account ChartField used for budgeting and the control option. The structure will use the same rulesets and calendars as the allotment budget. OBM will maintain the allotment plan budget.
CC State Revenue	CC_STA_REV	CC_STA_EST	This structure may be used to establish revenue estimates for all funds of the state, but will not require that estimates be established. OBM will use the structure to monitor and project revenue for the state. The estimates are established at the class level of the account hierarchy. The revenue structure will use a monthly calendar and the control option is “track without budget”. All transactions will pass without error. The state is implementing the receivables module, and accordingly, revenue will be recorded on the recognized and collected ledgers. OBM will maintain the revenue estimate.