Introduction

Allocations are a way to collect and record expenditure information for reporting purposes. Allocations allow agency management to control the Appropriations at a more detailed level than required by the appropriation bill.

When an agency uses Allocation controls on a Budget Unit, the controls are for all funding sources listed on the Budget Unit.

If agency management does not want to control the recording and collection information at the more detailed level, using Grants or Financial Plans may be more appropriate. Allocation controls are found on the following tables:

Fund Detail

Fund detail is set up on Descriptor Table D2 – Fund Detail. The first character in the Reference Data section determines whether expenditures will be controlled at the Fund or Fund Detail level - regardless of which agency or Budget Unit is using the Fund and Fund Detail.

Budget Unit

A Budget Unit is set up on the Budget Unit Table (S020) and can determine the following:

•  Whether Allocation controls are fatal or not.
•  Whether Allocations are controlled at the Project/Phase level.
•  Whether Allocations are controlled at the Expenditure Object level. 

In the example below: 

• The Allocation Program Level on the PCA must be set at least to the Function level.
• The Allocation Organization Level on the Index must be set at least to the Bureau level. 

Budget Unit Table (20)

VERSION 3.1         STARS--BUDGET UNIT TABLE MAINTENANCE/INQUIRY          S020

 FUNCTION: R (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)                    

 BUDGET UNIT: CCAC        BFY: 10       APPN CATEGORY: R                       

 TITLE: ISCI - BOISE                   -                                                                                                                   

 APPN-EFF-DATE-START:        APPN-EFF-DATE-END:        ENACTMENT YEAR: 2010                                                                             

     STATE GOAL: 20 STATE OBJECTIVE: 24     ORG REPORT CATEGORY:                                                                                          

     FUNCTION: 02       ACTIVITY:            PROGRAM:      ELEMENT:            

       AGENCY: 230    DIVISION: 20    BUREAU: 21    SECTION:       UNIT:          

EXP-SUBOBJECT:      EXP-DETAIL:    REVERSION IND: 1 CITATION: HB 346                                                                                    

  FUND/DETAIL : 0001    2) 0348    3) 0349    4) 0481 05 5)                   

  APPN-CTL-TYPE: 1 APPN-ORG-LEVEL:  3 APPN-PRG-LEVEL: 1 APPN-PROJ-LVL: 0      

 ALLOC-CTL-TYPE: 0 ALLOC-PROJ-LVL:  0 APPN-OBJ-LEVEL: 1 ALLOC-OBJ-LVL: 2      

Allocation reports could be affected, so you may want to use the same controls for all Budget Units for consistency. However, different levels may be required depending on the nature of the Budget Unit. 

PCA and Index

The way a PCA and Index are set up determines the level (Organization or Program level) to which the Allocations post to the Allocation File. The PCA Allocation Program Level and the Index Allocation Organization Level Indicators must be set at least to the level of the structure on the Budget Unit table.

• If the Budget Unit Alloc-Ctl-Type is set to a fatal control (1), the fatal control will be at this level. Allocations must be entered at this level.
• If the Budget Unit Alloc-Ctl-Type is set to a warning (2), numerous warning messages will appear on the daily error reports.

During the fiscal year, if the controls on the PCA or Index are found to be incorrect, all of the transactions will need to be reversed, the incorrect control indicator changed, and then all of the transaction information re-entered. Therefore, if control changes are needed, it is better to make the changes at the beginning the next fiscal year.

If either the ALLOC-PRG-LEVEL on the PCA Table or the ALLOC ORG LVL IND on the Index Table is changed during the fiscal year, you may not be able to post to documents that previously posted to the Document File. 

In the following example, the PCA posts to “F" (Fund and PCA).  A Budget Unit can be coded to the Function level and the PCA coded to a more detailed level.

VERSION 3.1     STARS--PROGRAM COST ACCOUNT TABLE MAINTENANCE/INQUIRY     S026

ENTER FUNCTION: R (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)               

    AGENCY: 230 PCA: 14055        BFY: 00                                      

  PCA TYPE: 1 TITLE: FOOD SERVICE                                             

      FUNCTION: 02      ACTIVITY: 40     PROGRAM: 405       ELEMENT: 000      

    PCA-LEVEL-1:             ALLOC-PRG-LEVEL: F          BUDGET UNIT: CCAC      

    PROJECT-NO:            PROJECT-PHASE:                FUND/DET:    0481 05   

    GRANT-NO:               GRANT-PHASE:                    INDEX:       2021      

    FACILITY:                   TASK:                                   LOCATION:                                                                                            

    SERVICE UNIT   STANDARD:         TYPE:   TITLE:                               

In the following example, the Index posts to “D" (Fund and Bureau). A Budget Unit can be coded to the Bureau level and the Index coded to the same level.

VERSION 3.1         STARS--INDEX CODE TABLE MAINTENANCE/INQUIRY          S024                                                                                

FUNCTION: R (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)                     

AGENCY: 230 INDEX: 2021        BFY: 00                                         

TITLE: ISCI - BOISE                                                           

DIVISION: 20 BUREAU: 21 SECTION:      UNIT:                                   

BUDGET-UNIT:                      PCA:            ALLOC ORG LVL IND: D         

       FUND:              FUND DETAIL:          ORG REPORT CATEGORY:          

 PROJECT-NO:            PROJECT-PHASE:                CONVERTED-ORG:          

   GRANT-NO:              GRANT-PHASE:                                        

   FACILITY:                     TASK:      LOCATION:                         

Relationship to Other Tables   

Once the Funds (or Fund Details), Budget Units, PCAs, and Indexes are set up in STARS, Allocation transactions can be posted. Using the Budget Unit, PCA, and Index table information, STARS posts transaction amounts to the Allocation record. Transactions will post based on the transaction code used and how it is set up.

Transaction Codes and Allocation Types

Before entering Allocation transactions, determine which type is needed.  You can see these as fields on the Allocation File. The following is a description of Allocation transaction codes. 

NOTES:

• TC019 - 019 - Governor's Holdback posts to both the Allocation and Appropriation fields.
• TC022 - Board of Examiners Reduction posts to both the Allocation and Appropriation fields.

Allocation Data Entry Coding Instructions

Typically you can enter Allocation amounts using Batch Type 1, Batch Type 4, or Batch Type 5, according to the requirements of your agency management. Since Allocations post at a lower level than the appropriation, PCAs or Indexes are usually used. A Governor's Holdback or Board of Examiners Reduction posts to both the Allocation and appropriation fields

Allocation, Financial and Revenue Plans Data Entry Requirements: You can enter Allocations, Financial and Revenue Plans early. Note the following when entering Allocations:

1. If the Budget Unit ALLOC-CTL-TYPE is set at “1" (fatal), the Allocations must post before any payments can be made against the Budget Unit. If the control is set at None or Warning, you can enter the Allocations and financial plans any time during the fiscal year.
2. The Allocation total should match the appropriation total for better controls.
3. You can enter Allocation TCs for the next fiscal year in June of the current fiscal year.
4. All Allocation, Financial Plan, and Revenue Plan transaction codes are an Approval Level “3", so only the agency needs to release them.

Batch Release Instructions

To release a completed Allocation, Financial Plan, or Revenue Plan, you must do the following:

1. Enter the batch on STARS. The Operator Class on STARS security determines if a user can enter Allocation, Financial Plan or Revenue Plan batches.
2. After the batch is entered, the agency's batch-release person must release the batch for processing in the nightly STARS IEU. Only the agency needs to release the Allocation, Financial and Revenue Plans since they are an Approval Level of “3".
3. Keep a copy of the batch.

Allocation File Example  

From the STARS Main Menu, enter I for Online File Inquiry and 61 for Allocation File (AL).

Allocation File RECORD Inquiry (61)

VERSION 3.1         STARS—ALLOCATION FILE RECORD INQUIRY                 S061 

AGENCY: 230 DIV: 20 BUR: 21 SEC:       UNIT:    INDEX:      BUDGET UNIT: CCAC 

BFY: 10 TRANS YR:  10    FUNC:02 ACTV: 50 PRG: 000  ELEM: 000 PCA: 15005             

FUND/DET: 0481 05  EXP OBJECT/DET: 5000      PROJ/PH:                         

CM: X PM:   CP:   PP:   PY:             CUM: X ACTV:                          

OVER EXPEND DATE:        CLOSE DATE:                                          

1^ST QT ALLOCATION              41,200.00-         2^ND QT ALLOCATION                 0.00    

3^RD QT ALLOCATION                     0.00          4^TH QT ALLOCATION                  0.00    

GOV'S HOLDBACK                        0.00           BRD EXAM REDUCTION             0.00    

RESERVE  (not used)                     0.00           NON-COGNIZABLE                     0.00    

CASH EXPENDITURES           12,213.49           OBJECT TRANSFERS                  0.00    

ENCUMBRANCES                     284.56           RECEIPTS TO APPROP                0.00    

ACTIVITY TRANSFERS                 0.00                                          

                                                                                          BALANCE:         28,701.95-   

ACCRD EXPEND(MEMO)              0.00                                          

PRE-ENCUM   (MEMO)                0.00                                          

In this example, the Index determines if the amounts post at the Bureau level, and to which Fund indicated in the FUND/DET field. The Allocation Object Level on the Budget Unit determines the Object level that posts in the EXP OBJECT/DET field.

You can use the amounts of the 1st QT ALLOCATION, 2nd QT ALLOCATION, 3rd QT ALLOCATION, and 4th QT ALLOCATION individually, or the total amount can be recorded in the 1st QT ALLOCATION field, depending on the transaction code used.

The BALANCE amount for the Allocation File is a negative, which means there is allocation left to spend.

Allocation Adjustment Transaction Codes

There are no special transaction codes to use for adjusting Allocations. To enter adjustments, use an “R" reversal indicator along with the Allocation transaction codes listed above, e.g., TC 061R with the same fiscal coding as the orginal TC 061, then a TC 061 with the correct fiscal coding.

Appropriation Types and Transaction Codes vs. Allocation Types and Transaction Codes   

When using Allocations, use a TC 061 - 1^st Quarter Allocation field (TC061) or a TC 085 – Annual Allocation. To allocate the appropriation in partial amounts during the year, use the 2^nd, 3^rd, and 4^th Quarter Allocation transaction codes.

The total of all quarters should match the total of the appropriation types. For example: If an original appropriation is for $200,000, each of the quarters may be for $50,000 each. If fatal Allocation controls are set up, you could only spend up to $50,000 in the 1^st quarter. If only $40,000 is spent, you can then spend $60,000 ($50,000 + $10,000) in the 2^nd quarter.

The following table lists the types of Appropriation and the corresponding Allocations. The amounts in the Appropriation type can be divided into the corresponding Allocation types.

How an Allocation Transaction Posts to the Allocation File      

To determine how the Allocation transaction will post to the Allocation file, you must know the controls on the Fund Detail, Budget Unit, and Index tables. For example:

The ALLOCATION FUND LEVEL (AL) on the Fund Detail is set to “1", (Fund Detail level):

Fund Detail Descriptor Table

VERSION 3.1         STARS—DESCRIPTOR TABLE MAINTENANCE/INQUIRY           S023 

FUNCTION: R (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)                     

TABLE-ID-NUMBER: 23 FUND DETAIL                                               

                 ....|....1....|....2....|....3....|....4....|....5           

TABLE-ENTRY-KEY: 048105                                                       

                 FUND, FUND DETAIL                                            

 REFERENCE-DATA: 111001                                                       

                 AL,AP,CCL,GP,PJ,CCT,INT                                          

          TITLE: PENITENTARY                                                  

The ALLOCATION OBJECT LEVEL on the Budget Unit table is set to “1" (Object level):

Budget Unit Table (20)

VERSION 3.1         STARS—BUDGET UNIT TABLE MAINTENANCE/INQUIRY           S020

 FUNCTION: R (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)                    

 BUDGET UNIT: CCAC        BFY: 00       APPN CATEGORY: R                      

 TITLE: ISCI – BOISE                                                          

 APPN-EFF-DATE-START:        APPN-EFF-DATE-END:        ENACTMENT YEAR: 2000   

         STATE GOAL: 20 STATE OBJECTIVE: 24     ORG REPORT CATEGORY:              

         FUNCTION: 02       ACTIVITY:            PROGRAM:     ELEMENT:            

         AGENCY: 230    DIVISION:       BUREAU:       SECTION:       UNIT:      

EXP-SUBOBJECT:      EXP-DETAIL:    REVERSION IND: 1 CITATION: HB 346          

   FUND/DETAIL : 0001    2) 0475 03 3) 0475 04 4) 0481 05 5)                  

   APPN-CTL-TYPE: 1     APPN-ORG-LEVEL:  1    APPN-PRG-LEVEL: 1 APPN-PROJ-LVL: 0     

  ALLOC-CTL-TYPE: 2   ALLOC-PROJ-LVL:  0   APPN-OBJ-LEVEL: 1 ALLOC-OBJ-LVL: 1    

The ALLOC ORG LVL IND for the example above is set on the Index table to “D" (Fund, Bureau level):

Index Code Table (24)

VERSION 3.1         STARS—INDEX CODE TABLE MAINTENANCE/INQUIRY           S024 

FUNCTION: R (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)                     

AGENCY: 230 INDEX: 2503        BFY: 00                                        

TITLE: ACCTG ADMIN.    (0475)                                                 

DIVISION: 20 BUREAU: 25 SECTION:      UNIT:                                   

BUDGET-UNIT: CCAC                 PCA: 01000      ALLOC ORG LVL IND: D        

       FUND: 0481         FUND DETAIL: 05       ORG REPORT CATEGORY:          

  PROJECT-NO:               PROJECT-PHASE:                CONVERTED-ORG:                                                                                 

      GRANT-NO:                   GRANT-PHASE:                                                                                                              

         FACILITY:                                   TASK:      LOCATION:                         

NOTE:  When the ALLOC ORG LEVEL IND is set to “D" (Fund, Bureau level), the Index must have coding down to the Bureau level.

With these three controls, this is what the example looks like on the Allocation File.

• ALLOCATION FUND LEVEL (AL)  - Posts to Fund Detail 0481-05.
• ALLOCATION OBJECT LEVEL - Budget Unit CCAC posts to Allocations at the Object level although the entry is at the summary Object level (5201).
• ALLOC ORG LVL IND – the Index posts to Allocations at the (Fund, Bureau level) DIV 20, BUR 25.
  
   
  Allocation File Record Inquiry screen (61)

VERSION 3.1        STARS—ALLOCATION FILE RECORD INQUIRY                  S061 

AGENCY: 230 DIV: 20 BUR: 25 SEC:      UNIT:    INDEX:      BUDGET UNIT: CCAC  

BFY: 00 TRANS YR:  00    FUNC: 01 ACTV:    PRG:     ELEM:     PCA:            

FUND/DET: 0481 05 EXP OBJECT/DET: 5000      PROJ/PH:                          

CM: X PM:   CP:   PP:   PY:             CUM: X ACTV:                          

OVER EXPEND DATE:        CLOSE DATE:                                           

1^ST QT ALLOCATION          350,000.00-       2^ND QT ALLOCATION                 0.00    

3^RD QT ALLOCATION                    0.00         4^TH QT ALLOCATION                 0.00    

GOV'S HOLDBACK                       0.00          BRD EXAM REDUCTION            0.00    

RESERVE                                      0.00          NON-COGNIZABLE                   0.00    

CASH EXPENDITURES                 0.00           OBJECT TRANSFERS               0.00    

ENCUMBRANCES                        0.00           RECEIPTS TO APPROP             0.00    

ACTIVITY TRANSFERS                 0.00                                          

                                                                                   BALANCE:        350,000.00-   

ACCRD EXPEND(MEMO)              0.00                                          

PRE-ENCUM   (MEMO)                0.00                                          

This transaction also posts to the Operating File for financial plans, but unlike the Allocation file, there are no “controls" on the Fund Detail, Budget Unit, or Index to limit the posting to the Operating File. Since there are no controls, this transaction will post to the level at which it is entered.

Allocation File posting vs. Operating File Financial Plans posting