Within the Commitment Control (KK) module, budget journals are used to record the budget control records based upon the enacted budget and other authorizing legislation as well as project budgets. The journals post the control records within the various KK ledgers.
There are three types of budget journals and each has its own unique purpose.
Budget Journals are used by:
- State Agencies to establish/maintain budgetary control records for the Project child or Agency KK ledgers.
- Please note that effective October 1, 2015, State agencies will no longer submit budget journals against the Appropriation (KK_APPROP) or Segregation (KK_SEG) ledgers. Budget journals submitted against these ledgers will be denied by either DOB or OSC.
- OSC BSAO Budgets and Spending to establish/maintain the required budgetary control records included in the enacted budget and any subsequent legislation. In addition, OSC BSAO Budgets and Spending will use budget journals to maintain appropriation and segregation attributes including lapse dates.
Budget Transfers are used by:
- State Agencies to move budget authority between chartstrings within a Business Unit (BU) using the KK_SEG ledger. For more information, see Section 3.A – Budget Transfers Overview of this Chapter.
- OSC BSAO Budgets and Spending to maintain the budget attributes. Add new attributes and/or changes to existing segregations, such as appropriation title and lapse date.
InterUnit Budget Transfers are used by:
- State Agencies to move budget authority between chartstrings across Business Units (BU) using the KK_SEG ledger. For more information, see Section 3.A – Budget Transfers Overview of this Chapter.
- OSC BSAO Budgets and Spending to maintain the budget attributes. Add new attributes and/or changes to existing segregations, such as appropriation title and lapse date.
See SFSSecure to access Job Aids to help with the budget process.
A Budget Upload tool is available for use in SFS to submit budget journals and upload the file into the SFS. This Budget Upload Tool can be used by:
- State Agencies to upload their Project Child budgets using the KK_PRJC ledger and their Agency KK ledger, if used.
- OSC BSAO Budgets and Spending to upload newly enacted appropriations using the KK_SEG ledger.
For additional instruction on this topic, visit the job aids published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with your SFS user ID and password.
Budgetary Attributes
OSC BSAO Budgets and Spending use the Budget Journals, Budget Transfers and/or InterUnit Budget Transfer journals to record the attributes associated with the budgetary chartstring.
| Field Name | Field Description |
|---|---|
| CCP Code | Comprehensive Construction Program - Categories or groups of one or more capital appropriations that have a common objective within a capital program. |
| Activity Code | A code that is entered as part of the history of an appropriation(s) in order to isolate and monitor the appropriation(s) for a specific purpose |
| Reference Number | A number that is consistently assigned to a capital plan project each year. Reappropriations will retain the number assigned in the original budget bill. |
| Appropriation Title | Title of the Appropriation (usually the main program title from the budget bill). |
| Appropriation Type | Type of transaction
|
| Chapter Section Law Page Line |
Identifying information to where the appropriation is located in the authorizing legislation. |
| Loan Status | Loan status indicators are used on appropriations deemed to be an Appropriated Loan Receivable (ALR) pursuant to State Finance Law §40-a to denote the type of entity that is responsible for reimbursement. This attribute will remain blank if the appropriation is not deemed to be an ALR. See GFO Section VII.4 for additional guidance on ALRs. |
| Source Code | Where the appropriation originated from (e.g. Legislature) |
| Lapse Date | Date (MM/DD/YYYY) when the budget is closed and no further transactions are allowable. The Lapse date is determined based upon State Finance Law §40. See Chapter VI, Section 4 for additional information. |
Guide to Financial Operations
REV. 09/15/2015