Introduction

You can enter appropriation adjustments within the limitations of Idaho Code 67-3511.

There are three types of appropriation adjustments. The following is a list with a brief description of the transaction codes you can use to adjust appropriations.

• 025 and/or 025R - Non-Cognizable Funds Appropriation (moving, increasing or decreasing Non-cognizable appropriation.)
• 030/030R - Object Transfers (moving between Personnel, Operating, C/O, & T/B)
• 031/031R - Activity Transfers (moving between Budget Units, DFM “Programs")

TC 025 and/or 025R Non-Cognizable Funds Appropriation

You must do any changes to the non-cognizable amounts during the year with the 025 or 025R transaction codes. These amounts are not viewed as object or activity transfers. SCO views each 025 transaction independently and does not require matching 025/025R amounts. This TC Requires approval level 8.

TC 025 or 025 R Data Entry Requirements: Non-cognizable shifts must have the following information:

1. There has to be adequate non-cognizable amounts on the Appropriation File before you can do a non-cognizable reversal.
2. The non-cognizable amounts must NOT go into a deficit (+).
3. The non-cognizable amount must NOT be in the General Fund.
4. You cannot enter the TC 025 in June for the next fiscal year. 

TC 030/030R  Object Transfers

Use Object Transfers when you wish to move appropriation between Personnel (Obj 4000), Operating Expenses (Obj 5000), Capital Outlay (Obj 6000) or Trustee and Benefit Payments (Obj 7000). Idaho Code 67-3511 governs what Object transfers can be made. The State Board of Examiners has appointed the Division of Financial Management to approve these transfers. This TC Requires approval level 8.

Essentially, this means that you cannot move anything into personnel (Object 4000) and that you cannot use capital outlay (Object 6000) for operating expenses (Object 5000).

Transfers must be made in the following order:

1. PERSONNEL (PERS) (4000s) - You can transfer PERS to O/E or C/O.
2. OPERATING EXP (O/E) (5000s) - You can transfer O/E to C/O or T/B but not PERS.
3. CAPITAL OUTLAY (C/O) (6000s) - You cannot transfer C/O to anything.
4. TRUSTEE & BENEFITS (T/B) (7000s) – You can transfer to O/E or C/O but not PERS.

TC 030/030R Data Entry Requirements: Object transfers must have the following information:

1. There must be offsetting 030 and 030R transactions in a batch.
2. There has to be an adequate balance (balance less non-cog) to make the reversal.
3. The Fund and Budget Unit must be the same for the offsetting transactions.
4. You must make transfers from top to bottom as in the Rule above.
5. You can adjust transfers back up only to the amount you had previously moved down.
6. You cannot enter the TC 030 in June for the next fiscal year.

TC 031/031R  Activity Transfers

Use Activity Transfers when you wish to move appropriation between Budget Units (“programs" on the appropriation bill). Idaho Code 67-3511 governs what activity/program transfers can be made. The 'Programs' referred to in Idaho Code are called 'Budget Units' in STARS. The State Board of Examiners has appointed the Division of Financial Management to approve these transfers. This TC Requires approval level 8.

TC 031/031R Data Entry Requirements: Activity transfers must have the following information:

1. There should be offsetting 031 and 031R transactions in a batch.
2. There has to be an adequate balance (balance less non-cog) to make the reversal.
3. The Object and Fund must be the same for the offsetting transactions.
4. The transfer should not be more than ten percent (10%) cumulative change from the appropriated amount for ANY program affected by the transfer.
5. You can adjust transfers back only to the amount you previously moved.
6. You cannot enter the TC 031 in June for the next fiscal year.

Online Appropriation File Inquires

The Appropriation File is on the STARS menu under I for Online File Inquiry and 62 under Record Inquiries for Appropriation File (AP) or 72 under Financial Inquiries for Appropriation File (AP).  Screen 62 has more detail information than screen 72.

The controls on the Budget Unit Table determine the level of structure that will post to the Appropriation File. The AP control on the Fund Detail (FUND/DET) determines whether the appropriation posts to the File at the Fund or Fund Detail level. The transaction code used on your transactions determines which Appropriation Type balances are posted to.

The normal balance for the Appropriation File is a negative. A negative BALANCE amount means you have that much appropriation left to spend.

Appropriation File Record Inquiry screen (62)

VERSION 3.1                STARS—APPROPRIATION FILE RECORD INQUIRY                S062  

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

 BFY:   00       TRANS YR:   00      FUNC:   02 ACTV:      PROG:       ELEM:                 

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

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

 INDEX: 2021 EXP SOBJ/DTL:    5000                 ENACT YEAR: 00                

ORIGINAL APPROP                    8,578,800.00-   PY REAPPROPRIATION               0.00  

SUPPLEMENTAL                                       0.00    CLOSE CY REAPPROP                0.00  

GOV'S HOLDBACK                                    0.00    REVERSION                                0.00  

BRD EXAM REDUCTION                            0.00    NON-COGNIZABLE                     0.00  

OBJECT TRANSFERS                                0.00    ACTIVITY TRANSFERS                0.00  

ENCUMBRANCES                                     0.00    CASH EXPENDITURES                 0.00  

RECEIPTS TO APPROP                             0.00                                          

                                                                                         BALANCE:        8,578,800.00- 

ACCRD EXPEND(MEMO)                           0.00    PRE-ENCUMB(MEMO)                 0.00  

The Appropriation File FINANCIAL Inquiry screen does not show the structure level of the appropriation such as the Division, Bureau, etc. You cannot select the screen by Fund, but you can press ENTER until you see the Fund you wish.

Where the Record Inquiry (62) screen shows detail field information, the Financial Inquiry (72) screen combines some of the fields together. TCs that post to their normal fields are TC 010 Original Appropriation, TC 019 Governor's Holdback, Expenditures and Encumbrances.

The Financial Inquiry (72) screen also has additional fields - the Percentage of Year Elapsed (PCNT OF YEAR ELAPSED) field, a Percentage of Year Expended (PCNT EXPEND) field, and a Percentage Obligated (PCNT OBLIGATED) field. This screen also shows the Budget Unit, Object and Fund/Detail in a different order.

You can compare these percentages to see if your expenditures or obligations (expenditures plus encumbrances) are comparable to the amount of the year that has passed.

APPROPRIATION FILE FINANCIAL IINQUIREY screen (72)

VERSION 3.1            STARS--APPROPRIATION FILE FINANCIAL INQUIRY                           S072

AGENCY:  230   BUDGET UNIT:   CCAC ISCI - BOISE                                   

EXP OBJECT/DET:           5000    PERSONNEL COSTS                                     

BFY:  00  TRANS YR:  00          PROJECT/PH:                                    

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

ENACT YR: 00                                                                   

FUND/DET:   0481 05         GENERAL FUND                                              

PCNT OF YEAR ELAPSED                          0.00                                          

ORIGINAL APPROP                     8,578,800.00-  EXPENDITURES                        4,597.02     

GOV'S HOLDBACK                                    0.00    PCNT EXPENDED                            0.00     

ADJUSTMENTS                                         0.00    ENCUMBERED                               0.00     

NET TRANSFERS                                      0.00    PCNT OBLIGATED                           0.00     

NET APPROPRIATION                8,578,800.00-                                          

                                                                        **AVAILABLE BALANCE        8,574,202.98     

ACCRD EXPEND(MEMO)              0.00  PRE-ENCUMB (MEMO)              0.00     

The ADJUSTMENTS field combines:

• TC 012 - PY Reappropriation
• TC 015 - Supplemental
• TC 017 - Close CY Reapprop
• TC 021 - Reversion
• TC 022 - Brd Exam Reduction
• TC 025 - Non-Cognizable
• TC 027 - Receipts to Approp

The NET TRANSFERS field combines:

• TC 030 - Object Transfers
• TC 031 - Activity Transfers 

The NET APPROPRIATION shows the combined amount of the appropriation field without Expenditures or Encumbrances.  The AVAILABLE BALANCE is the appropriation left to spend.