State of Louisiana DIVISION OF ADMINISTRATION Office of Statewide Reporting and Accounting Policy
M. J. "Mike" Foster, Jr. Governor
Mark C. Drennen Commisioner of Administration
January 31, 2000
MEMORANDUM SA 00-21
|TO:||All ISIS Agencies Fiscal Officers|
|FROM:||F. Howard Karlton CPA,
Organizational Structure Changes for the Inclusion of New Subprograms
The Office of Planning and Budget (OPB) has reviewed and revised agency subprogram activities (SP orgs) as needed for FY 2000-01. Insertion of these subprograms into agency organizational structure will enable OPB to easily identify costs associated with each activity performed by the agencies. In order to capture activity information in a uniform manner, each agency will insert the appropriate subprogram code (an organization type 3) directly under each appropriated program before all other reporting organizations (type 3) and lower level expenditure organizations (Types 2). In order to maintain this standard approach, there will be no exceptions granted. Only those expenditure organizations that report to an appropriated program may need to be changed (See Attachment A). Warrant organization codes will not have to be modified as they do not report to an appropriated program. Examples of appropriated programs organization codes are 1000, 2000, 3000 ... 9000, and A000.
Please compare the activities identified by the OPB (see Attachment B) with the activities already in AFS (see Attachment C). Note: If you have no Attachment C, this means your agency has no subprograms established in AFS. You will therefore have to establish them in AFS.
The 5G17 Program Responsibility Structure Report is in Bundl dated 1/19/00. This report should help agencies determine their subprogram codes. The 5G17 does not page break when the agency number changes, therefore disregard the organization codes that are listed under any agency number for which you are not responsible. The agencies are responsible for determining which new subprogram codes may need to be inserted into the organization roll ups. We suggest that agencies use a tree diagram layout, as shown in Attachment A, for all of their existing structure, leaving a blank space after each appropriated program. Once this is accomplished, the agency should fill in the blank with the proper subprogram number. For example, as shown in the tree diagram in Attachment A, SP01 would complete the blank. Then the agency will transfer the information from the tree diagram to Organization Request Forms. Finally, the agency will submit the form to OSRAP.
Because of the one to one relationship between lower level organization codes and the subprograms, the agencies may need to consider the following potential effects:
1. Agencies may need to add additional organization codes. Costs that are currently paid against one organization that cross activities, will result in the agency having to add additional organization codes to capture the information by activity as there is a one to one relationship between subprograms and lower level organizations that are coded on transactions.
For example, expenditures are coded to organization 2234 which cross the activities of Block Grants (SP03) and Pilot Programs (SP04) under appropriated program 2000. If the agency does not have a separate expenditure organization to capture expenditures for each of these activities, one will have to be added to properly reflect this cost in each activity. Once the organization code is added, the agency will insert the proper subprogram code in the roll up of the organizations used for these costs and the agencys transactions will be coded accordingly.
NOTE: Payroll, position control and other interfaces may be affected if additional organization codes are added. Cost allocation may also be affected. Be sure to enter the appropriate reporting category codes.
Documents in CFMS and AGPS that have transactions coded to an organization which cross activities that will roll over or that have been input awaiting encumbrance in FY 2001 may be affected.
2. The use of system generated reports by cost centers and program managers to track costs may become impaired.
For example, a cost center manager receives the 2G14 Program Organization Responsibility Report for reporting organization code 2500 (type 3) which has expenditure organization codes 2521, 2561 and 2598 reporting to it. Organization codes 2521 and 2598 are associated with subprogram (activity) SP01 and 2561 is associated with SP02. 2500 can only report to one subprogram. The agency has decided that 2500 should report to SP01. The agency will have to change the roll up structure of organization code 2561 to not only insert SP02, but to also remove 2500 from 2561's roll up structure since 2500 reports to SP01. The cost center manager will have to either produce an InfoMaker report or manually calculate the total expenditures from different parts of 2G14.
Remember organization roll ups must be consistent. If reporting organization 2500 reports to SP01 and SP01 reports to 2000, then all lower level organizations tied to 2500 must also report to SP01 and then 2000. Organization codes may not be duplicated in a fiscal year, regardless of their status. All expenditure organizations that roll up to an appropriated program will be affected.
The examples discussed above may not cover all possible situations that arise due to the insertion of subprograms. Those listed are shown in an effort to bring to your attention known areas of possible concern. Agencies should carefully consider other agency processes that may be affected.
For all additions, inactivations, or changes, agencies will complete Organization Request Forms and submit them to OSRAP, the form is available through our web page at www.doa.state.la.us/osrap/forms.htm. For example, Agency 900 had two programs program 1000 and program 2000. Program 1000 has a subprogram (activity) SP01. And Program 2000 has a subprogram (activity) SP02. Agency 900 organization structure for Program 1000 would be - ORG 1: 1000, ORG 2: SP01, ORG 3: 1500 (expenditure) and the organization structure for Program 2000 would be ORG 1: 2000, ORG 2: SP02, ORG 3: 2500 (expenditure). Now say OPB wants Program 1000 to have two activities. Agency 900 structure for Program 1000 would be modified to ORG 1: 1000, ORG 2: SP01, ORG 3: 1500 plus ORG 1: 1000, ORG 2: SP03 (new activity), ORG 3: 1501 (new expenditure). So you would submit 2 organization forms (1) New organization request for 1501, (2) New organization request for SP03. If you need assistance completing the Organization Request Forms, contact the OSRAP Help Desk at (225) 342-1097. If you have questions regarding the activities as identified by OPB, contact your OPB Analyst.
Since this is being implemented to capture all costs for FY 2001, the agencies will submit updated Organization Request Forms to OSRAP no later than March 3, 2000. Forms may be faxed to the attention of Mr. Frank Kendrick at (225) 342-1053, or mailed to OSRAP-Attn: Frank Kendrick, P.O. Box 94095 Capitol Station, Baton Rouge LA 70804-9095. As structure is added or changed, it will be the agencys responsibility to submit any changes or additions in accordance with this numbering scheme, as needed.
If you have any questions, do not hesitate to call the OSRAP Help Desk at (225)342-1097.
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