ࡱ> $' !"# ڼbjbj ee ND~ ~ ppp4h |4Qf($$$OOOOOOO$iSVdOp$I#$$$OeP***$lpO*$O**h5hD,6L%*5OP0Q5V& V 66VpZ7H$01$"*S$o$d$$$OO($$$Q$$$$V$$$$$$$$$~ :  INTERDEPARTMENTAL MEMORANDUM SUBJECT: 2018-2019 Biennial Budget Instructions DATE: July 29, 2016 TO: All Departments and Agencies FROM: Melissa Gott, State Budget Officer Bureau of the Budget Accompanying this memorandum are the general instructions for preparing the budget submission for the 2018-2019 biennium. All budgets must be received by the Bureau of the Budget no later than September 1, 2016, as required by 5 MRSA 1665. No extensions to this deadline will be granted. Timely submission of all required materials is imperative. The Budget and Financial Management System (BFMS) reflects final (Actual) FY 16 data and authorized (Estimated) FY 17 data through the end of the Second Regular Session of the 127th Legislature. Appropriations and allocations passed as 90-day laws are included in the amounts for FY17. STRUCTURAL BUDGET GAP: A structural budget gap for the 2018-2019 biennium is expected for both the General Fund and the Highway Fund. This fiscal outlook for the General Fund and the Highway Fund will guide the budget development, review and recommendation process for the 2018-2019 biennium. ZERO-BASE BUDGET: In August 2011 Governor LePage presented his expectations for agencies to develop and submit zero-base budgets for the 2014-2015 biennium. In September 2011 agencies were provided with guidance for preparing organizational charts, identifying the gap between what the agency is currently doing and what they should be doing, identifying preferred alternatives and setting priorities. The subsequent review and discussion with agencies over the summer and fall of 2012 assisted the Governors office in making final determinations for the 2014-2015 Biennial Budget submission. Building upon those accomplishments, agencies will submit the updated Organizational Chart and Management Ranking templates to the Office of Policy and Management and the Bureau of the Budget with their budget submissions on September 1, 2016 (5 MRSA 1665). Review and discussion of those updated materials will begin in late August and continue throughout the fall. The Office of Policy and Management will issue further guidance to Departments and Agencies upon the release of these instructions. STATUTORY AND UNALLOCATED LANGUAGE: Any proposed statutory language or unallocated language necessary to give effect to a budgetary request must be prepared and forwarded to the Bureau of the Budget no later than September 1, 2016. Please refer to the Guidelines for Writing Budget Bill Language document for additional submission information. EMERGENCY BUDGET FY 17: Separate memoranda have been provided regarding supplemental budgets for FY17. If the emergency supplemental request for FY 17 involves activities that will need funding in FY18 and FY19, please include the item in your budget request and refer to the emergency item in the justification for the initiative. These items must be received by the Bureau of the Budget no later than September 1, 2016. TIME LINE: Enclosed with this guidance document, as Attachment D, is a projected time line of events for the biennial budget process. Please remember that situations may arise that may necessitate changes to the schedule. If you have any questions concerning this process please contact your Budget Analyst in the Bureau of the Budget. MG/ljw Attachments cc: Richard Rosen, Commissioner, Department of Administrative and Financial Services John McGough, Chief of Staff Kathleen Newman, Deputy Chief of Staff Budget and Position Control Analysts Chris Nolan, Director, Office of Fiscal and Program Review Office of the Revisor of Statutes General Instructions for the 2018-2019 Biennial Budget TABLE OF CONTENTS Page 2 Budget Format 3 What the Budget Purchases 3 Program Summary (Baseline Budget) 3 Initiatives 4 Revised Program Summary 5 Change Packages (BFMS) 7 Character and Object (C&O) Level Budgeting 8 Budget Submission Requirements (Agency Checklist) 8 Electronic Submissions 8 Manual Submissions 8 Non-State Agencies 9 Zero-Base Budget Templates 9 Pay Plan Adjustments 9 Agency Agreements 9 Authorization for Position Changes 9 Indirect Cost Allocation Plan 9 Organizational Charts 10 Technology Budgets 10 Prioritized Balanced Budget Submissions 11 Personal Services Budget 11 Position Review 12 Position Count 12 Position Detail in BFMS 13 Special Pay and Benefit Information 13 Retirement 13 Health Insurance and Retiree Health Insurance 14 Dental Insurance 14 Workers Compensation 14 Life Insurance 14 Attrition 14 Recruitment and Retention Adjustments and Miscellaneous Stipends 14 Position Allocations 14 Miscellaneous Personnel Budgeting Information 14 Pending Personnel Actions 15 Proposed Reorganization or Staffing Changes 15 Unemployment Compensation 15 Pay Periods 16 All Other and Capital Expenditure Budgets 16 Federal and Other Funds 16 Lease Purchases and Similar Agreements 18 Revenue Budgets 19 Transfer Budget 20 Attachment A Retirement Rates 21 Attachment B STA-CAP Rates 23 Attachment C Central Fleet Rate Projections 24 Attachment D Timeline of Events Budget Format In accordance with Title 5 1666, 2nd paragraph, the budget bill is organized into several parts in order to present a complete picture of the state budget to the public and the Legislature. Each bill displays amounts for prior year actual expenditures, the current year authorized budget and budget information for the upcoming biennium. Part A begins with the Department Summary, a summary by fund of each Revised Program Summary section for the department. The Program Summary section follows the Department Summary and displays individual programs for which a position count or an amount exists for at least one of the fiscal years included in the budget bill. The Program Summary includes descriptive information about the program, the programs baseline budget and initiative information, as well as a Revised Program Summary which totals the baseline budget and initiative information for each program and forms the basis of the Department Summary amounts. Part B includes approved position reclassifications and range changes. Parts C and beyond are reserved for language. Example: PART A DEPARTMENT FUND SUMMARY The Department Summary presents all Revised Program Summary information by fund. Administrative and Financial Services, Department of Actual Current Budgeted Budgeted 2007-08 2008-09 2009-10 2010-11 Department Summary - All Funds Positions - LEGISLATIVE COUNT 958.500 924.000 914.000 914.000 Positions - FTE COUNT 6.444 1.960 1.600 1.600 Personal Services 54,364,273 55,660,878 59,096,731 61,738,526 All Other 315,012,801 273,853,737 295,159,334 299,988,587 Capital 2,082,000 1,971,000 260,200 268,000 Total 371,459,074 331,485,615 354,516,255 361,895,113 Department Summary - GENERAL FUND Positions - LEGISLATIVE COUNT 532.500 552.500 551.500 551.500 Positions - FTE COUNT 0.769 0.769 0.769 0.769 Personal Services 28,223,915 31,016,635 34,334,283 35,944,902 All Other 167,008,917 143,065,456 167,432,882 172,377,493 Capital 282,000 271,000 260,200 268,000 Total 195,514,832 174,353,091 202,027,365 208,590,393 Department Summary - HIGHWAY FUND - Informational Positions - LEGISLATIVE COUNT 23.000 23.000 23.000 23.000 Personal Services 912,175 972,283 1,108,924 1,163,945 All Other 1,628,271 1,640,620 1,780,393 1,785,978 Total 2,540,446 2,612,903 2,889,317 2,949,923 Department Summary - FEDERAL EXPENDITURES FUND Positions - LEGISLATIVE COUNT 2.000 2.000 2.000 Positions - FTE COUNT 2.000 Personal Services 76,378 76,378 101,180 108,220 All Other 165,070 25,171 25,450 25,962 Total 241,448 101,549 126,630 134,182 PART A PROGRAM SUMMARY AND INITIATIVES The Program Summary includes every program for which a position count or an amount exists in the Revised Program Summary section for at least one of the years included in the budget bill. Within this section, programs are displayed in alphabetical order by program title. The Program Summary contains the following parts: What the Budget Purchases The What the Budget Purchases section is intended to provide readers with a better understanding of the program and the activities for which funds are requested and is displayed in the Program Summary section directly beneath each program title. The descriptive information in these sections is maintained in the Budget and Financial Management System (BFMS) in the Description of Program Activities window. To access this window choose Administration( Administration(Reporting Levels(Maintenance and select the appropriate Umbrella and program from the data window at the top of the screen. Click the Program Activity button to update the information. Agencies must review the information that is currently reflected in BFMS for each program and make any necessary changes as part of the budget submission. Program Summary (Baseline Budget) The Program Summary reflects a summary by fund of actual expenditure data for the most recently completed fiscal year, the authorized budget for the current fiscal year through the end of the most recently completed legislative session, and baseline budget information for the upcoming biennium. A position count and Personal Services funding is displayed first. With the exception of Crew positions in the Department of Transportation, position counts and Personal Services amounts reflected in the Budget columns are based on detailed position data that was extracted from the Human Resource system and adjusted to reflect projected increases for benefits and some special payments. All Other funding follows the Personal Services funding. The All Other line category includes the operational expenditures of a program such as vehicle operations, in-state travel, supplies, etc. Budget amounts reflected for the All Other line category equal the authorized amounts for the current fiscal year. If a portion of the authorized budget for the current fiscal year was not considered to be on-going, the budget amounts will have been modified to remove the impact of these appropriation or allocation adjustments. Initiatives Initiatives are displayed after the baseline budget information. Initiatives represent reduction proposals or adjustments to the baseline budget, as well as proposals to create new programs or modify existing programs. All initiatives that are to be reflected in Part A must be assigned to a BFMS change package that reflects a Change Group of C and a Change Type of A. Please refer to the Guidelines for Writing Budget Bill Initiatives document attached to these instructions and available on the Bureau of the Budget website and to pages 5 and 6 for additional information. Revised Program Summary The Revised Program summary displays the total of the position counts and the amounts displayed in the Program Summary section, plus the changes reflected in the initiatives. Example: PART A PROGRAM SUMMARY BUDGET - BUREAU OF THE 0055 What the Budget purchases: The Bureau of Budget exists to provide budget and position planning, analysis and control in support of gubernatorial objectives and legislative intent. This role represents a balanced approach for carrying out the program initiative of the Executive within the limits of legislative oversight for the purpose of achieving the most effective program outcomes and results within available budget resources. Actual Current Budgeted Budgeted 2007-08 2008-09 2009-10 2010-11 Program Summary GENERAL FUND Positions LEGISLATIVE COUNT 12.000 12.000 12.000 12.000 Personal Services 928,312 990,872 1,015,684 1,049,799 All Other 132,655 175,015 175,015 175,015 Total 1,060,967 1,165,887 1,190,699 1,224,814 Program Summary HIGHWAY FUND - Informational Positions LEGISLATIVE COUNT 1.000 1.000 1.000 1.000 Personal Services 66,098 69,624 76,740 82,233 All Other 8,000 8,105 8,105 8,105 Total 74,098 77,729 84,845 90,338 2009-10 2010-11 Initiative: Reduces funding previously used to pay for receptionist duties that will be performed with existing staff. GENERAL FUND All Other (5,646) (5,646) Total (5,646) (5,646) Initiative: Provides funding to cover the programming costs associated with changes to the Budget and Financial Management System. These funds will be used to cover the costs associated with implementing the recommendations of the Commission to Reform the State Budget Process. GENERAL FUND All Other 55,000 0 Total 55,000 0 Actual Current Budgeted Budgeted 2007-08 2008-09 2009-10 2010-11 Revised Program Summary GENERAL FUND Positions LEGISLATIVE COUNT 12.000 12.000 12.000 12.000 Personal Services 928,312 990,872 1,015,684 1,049,799 All Other 132,655 175,015 224,369 169,369 Total 1,060,967 1,165,887 1,240,053 1,219,168 Revised Program Summary HIGHWAY FUND - Informational Positions LEGISLATIVE COUNT 1.000 1.000 1.000 1.000 Personal Services 66,098 69,624 76,740 82,233 All Other 8,000 8,105 8,105 8,105 Total 74,098 77,729 84,845 90,338 Change Packages (BFMS) Budgets are developed in BFMS by first establishing change package description records at the Umbrella (department) level for the proposed budgetary item. Each item must be assigned a Change Group and Change Type which indicates the part of the bill in which the entry will be reflected. Once these are assigned, a description and justification for the item are developed in the respective text fields in BFMS. The change package description records may then be linked to multiple change records at the object or position detail level. Typically, all entries that are associated with a single change package record are for a similar purpose. The description for the change package must make sense when viewed separately for each program. Change Change Group Type B A Change packages that reflect a change group of B and a change type of A directly update baseline, or Program Summary, budget amounts reflected in Part A of the budget bill. (See page 4 for an example of a Program Summary) Changes to baseline position counts may only be made by the Bureau of the Budget. If changes are needed, please contact Kay Booker, Position Control Analyst. All other adjustments impacting position count must be entered as initiatives (C/A change packages). Special pay and benefit components pertaining to a particular employee, account or bargaining unit may be selected only with the approval of the Bureau of the Budget unless previously authorized by the Legislature. Note that only a single copy of a base position record can be created for baseline (B/A) changes. All baseline changes must be made to this copy. Base position records are designated with a 0, and baseline copies with a 1, in the Copy No field that is reflected in the Position Data tab of the Position Information window. All other position changes, except those associated with approved reclassifications and range changes that need to appear in Part B (C/B change package) must be entered in C/A change packages. Refer to pages 11 through 15 for additional information related to personnel budgeting. Amounts in the All Other line category have been modified to remove the impact of FY17 budget adjustments that were not considered to be ongoing. Modifications to the All Other budget may be made in B/A change packages under the following conditions: the change package only redistributes baseline budget amounts to other reporting levels and/or expenditure objects within the same account, and the individual change package does not result in a net increase or decrease to the baseline budget when viewed at the account level. Other adjustments to All Other, except for those associated with Part B reclassifications and range changes, must be made in C/A change packages. Capital Expenditures are not included in the baseline budget. All requests associated with the purchase of capital equipment must be assigned to a C/A change package, regardless of whether the purchase represents the replacement of existing equipment, or the purchase of new equipment. C A Change packages that reflect a change group of C and a change type of A are reflected as initiatives in Part A of the budget. (See page 4 for an example of how initiatives will be displayed.) Agencies must prioritize their requests (from 1 to #N with 1 representing the highest priority) and enter that value in the Change Package Description window in BFMS. Positions Multiple copies of position records may be made for C/A initiatives. Copied position records are designated with a 2 in the Copy No field. The Copied From field in this window identifies the type of record that was used as the source of the copy (e.g. Base, Part I). Note that the use of multiple copies requires caution. Users must select the appropriate record as the source of the copy and must create new records in the appropriate order. For example, if an agency is transferring a position to a different reporting level and reclassifying the position, the position record created to transfer the position to a different reporting level in Part A of the bill should be copied to create the record that then reclassifies the position in Part B of the bill. This sequence allows the costs associated with the reclassification to be reflected in the new reporting level. The following types of adjustments must be entered as Initiatives using C/A change packages: Annualization of the cost or savings of initiatives authorized in FY 17 but phased-in for less than 12 months. Adjustments for nonrecurring expenditures. Adjustments for programs that sunset on or before July 1, 2017 or are otherwise intended to be phased out. Adjustment to eliminate pilot programs authorized with the legislative expectation that additional review would occur before regular program status was granted. Modifications representing reduction proposals or adjustments to the baseline budget other than those reflected above for B/A change packages. Adjustments to reflect mandatory or unanticipated increases not under the control of the agency, documented rent or lease increases and similar expenditure growth factors driven by increases in anticipated program effort that are beyond the control of the agency. Proposals to create a new program, or to expand or reorganize an existing program. Each request must include a description of the proposed new or expanded activity. Please make a concise statement that explains the purpose for which the requested funds will be used. Also, each request must be accompanied by supporting detail identifying the proposed classification of any positions requested, items of capital equipment proposed, a character and object breakdown of all proposed expenditures, dedicated and undedicated revenues and any transfers. Note that these requests may also require a language submission. Capital Expenditures requests C B Change packages that reflect a change group of C and a change type of B represent approved reclassifications and range changes and are reflected in Part B of the budget. All entries in this part of the bill must be self-funded through either line category transfers (all funds) or projected increases in dedicated revenue (non-General Fund and Highway Fund). If you have any questions about the change group and type that should be reflected for a change package description record, please contact your Budget Analyst in the Bureau of the Budget. Character and Object (C&O) Level Budgeting BFMS provides the ability to prepare Expenditure budgets at the detail C&O level to 6 significant digits (original 4 followed by 00). The first four digits of the codes are the same as those used in the Advantage accounting system; the final two digits are always 00. The 300000 and 800000 series must be by 6 significant digits, i.e., 311000, 321000, 391000, etc. and 851000, 851100, etc. All other codes may be entered at the summary level, i.e., 400000, 410000, etc. With the exception of adjustments to the Personal Services budget at both the detail and object level for the same C&O and change package, there may be only one line of entry for each C&O per change package within each reporting level. C&O breakdowns established in the biennial budget and authorized by passage of the bill will become the basis of the annual Work Program. Plan the biennial C&O breakdowns to minimize budget to actual variances in the Work Program. Refer to page 5 for information on making B/A changes. Transfer codes must be by 6 significant digits (original 4-digit code followed by 00) depending on the fund type: 298300, 298400, 298700, 298800 if federal; or 296300, 296400, 296700, 296800 if other than federal. Budget Submissions Agency Checklist ELECTRONIC SUBMISSIONS: Promote Version and Submit Budget Guideline Reports " BFMS submission  The  A Yr 1 Agency Development Version should be used to enter Agency budget requests for the 2018-2019 biennium. Update the Description of Program Activities window. (see page 3) Complete and review all initiative entries. Prioritize change packages. (see page 10) Set all sub-schedules to Complete in the Budget Requests Checklist window. Submit the budget by promoting Version A to Version B Highlight the A version in the Version Control window Click the Submit button. Version Type B and New Version sequence 01 will be selected by default. To summarize budget data reflected at lower reporting levels to the Account level in the B01 version, click the checkbox for the Roll Up copy option in the Submit Version popup window and click OK to complete the process. Once the data reflected in a budget version has been rolled to the Account level, the budget may only be modified at that level for the remainder of the biennium. Hard copy reports - Agencies with on-line access to BFMS must submit a Budget Guideline report, summarized for all funds at the Umbrella level, for each item in the budget (i.e. position count, appropriation/allocation, etc.). Each report must be signed by the department head and returned to the Bureau of the Budget as the department's official budget submission as soon as possible, but no later than September 1, 2016. MANUAL SUBMISSIONS: Review and Submit Budget Guideline Reports " Agencies that do not have access to BFMS will be provided with reports. Review the information contained in these reports, and make any necessary modifications as instructed by the Budget Analyst, and return them to this office as soon as possible, but no later than September 1, 2016. After the department's requests have been received by this office and processed, we will send a set of computer generated budget forms reflecting the requests for the 2018-2019 biennium. Review these materials carefully to ensure that the amounts shown in all columns are identical to the requests you have submitted. These forms must then be signed by the agency head and returned to this office as the department's official budget submission. NON STATE AGENCIES SUBMISSIONS: Include Organizational Budget " Independent agencies not part of State government, quasi-governmental entities and instrumentalities of the State requesting the appropriation or allocation of funds from the Legislature for the 2018-2019 biennium must include with their request the entire budget for the organization for FY 18 and FY 19. This additional information will enable the Bureau of the Budget to more fully and adequately evaluate the request and provide a recommendation for the Governor. Zero-Base Budget Templates " Agencies are required to include the following information with their September 1, 2016 budget submissions: o Organizational Chart- mandatory o Management Ranking- mandatory Agencies may include the following information with their September 1, 2016 budget submissions as determined necessary: o Program Proposal Template- as needed o Task/Activity, Mandate and Gap templates- as needed o Alternative template- as needed o Assumptions & Calculations Detail template- as needed Pay Plan Adjustments " Many agencies continue to request pay plan adjustments and new classifications outside the budget process, which does not allow for review by key decision makers and prohibits a review in context of the overall State budget. In order to ensure a more orderly reclassification review process that is integrated with the budget process, agencies should include these classification requests as part of the proposed 2018-2019 biennial budget request. Other Supporting Documentation: Agency Agreements " Each agency must report any interagency agreements anticipated to be in place for any part of the 2018-2019 biennium involving potential expenditures in excess of $20,000 over the term of the agreement. Authorization for Position Changes " Copies of appropriate authorizations, such as HRPs, PDRs, authorizing legislation, etc., should be forwarded to the Bureau of the Budget for all proposed adjustments, including those that alter position information in the MFASIS HR System. (see page 11) Indirect Cost Allocation Plans " Where applicable, each state agency must submit a copy of its indirect cost allocation plan currently approved by the applicable federal agency. Organizational Charts " Any proposed changes affecting organizational structure or staffing patterns must be reviewed in advance by the Bureau of the Budget. If changes are anticipated, you should submit current and proposed organizational charts and a narrative justification for the proposed change. (see page 15) Technology Budgets " Agencies have worked with the Office of Information Technology (OIT) updating the IT Budget Module for 2018-2019 to reflect agency needs and funding information. The IT Budget Module should provide the necessary detail for any and all IT related budget initiatives. Agencies must submit reports supporting their IT requests from the IT Budget Module to the Bureau of the Budget by September 1, 2016. It is the responsibility of the Agency to ensure the IT Budget Module and BFMS agree. Prior to Submission: Prioritized Balanced Budget Submissions " As a result of the requirement to maintain expenditures within projected revenues for the General Fund and the Highway Fund for the 2018-2019 biennium, departments and agencies are expected to allocate resources from low priority efforts to high priority needs in order to continue critical operations under a limited funding situation. However, if resources are proposed to be redistributed in this manner to maintain certain programs at their full, estimated need, such decisions must be defensible and based on the relative ranking of program priorities and sound management practice. The priority assigned to each request (with 1 being the highest priority and #N being the lowest) must be entered in the Change Package Description window in BFMS. Personal Services Budget Position calculations in the Budget and Financial Management System (BFMS) reflect projected increases for benefits and some special pays and serve as the foundation for the Personal Services component of the 2018-2019 Biennial Budget submission. The data in the system reflects position and employee file status as of July 21, 2016. This data has been modified to include authorized positions that were not reflected in the Human Resource System at the time of the extract, as well as reclassifications and range changes that were approved by the Legislature but that have not been implemented. Computations are based on legally authorized salaries in accordance with the salary schedules that will be in effect on July 1, 2017. Any contract increases beyond the current biennium will be requested through a change package or in separate legislation. Payroll cycle A will have 26 pay periods in each year of the biennium. Payroll cycle B will also have 26 pay periods in each year of the biennium. Positions vacant at the time of the extract will reflect step 3 in FY 18 and step 4 in FY 19 if valid rates exist for the steps in the salary schedule. The step for filled positions will be based on the step reflected for the incumbent at the time of the extract and will be incremented in the base year, FY 17, FY 18 and FY 19 if valid rates exist for the step and a valid merit date (merit date is not null or 12/31/2099) is reflected for the position. Regardless of the year reflected for the merit date, the step will be increased no more than once for a fiscal year. When applicable, salary calculations will reflect merit increases and will be prorated when the begin date or end date for the position falls within the fiscal year. The hourly rate reflected for filled positions assigned to salary schedules 51-53 and 56-57 will be based on the rate reflected for the employee at the time of the extract. This rate will be increased by 4.5% in the base year (FY 17), and an additional 4.5% in FY 18 and in FY 19, as long as a valid merit date is reflected for the position. Regardless of the date reflected for the merit, the increase will be calculated as of the first day of the fiscal year. The step will not be advanced for these positions. Vacant positions will reflect the hourly rate of the previous incumbent. Positions in administrative unit O, for which salaries are fixed by statute, will reflect the appropriate annual salary as provided by statute. When requesting a new position and assigning it to one of the salary schedules listed above you must specify a pay type code and hourly rate for the position. Contract days and daily rates have been used to calculate salaries of Teacher classes included in Salary Table 54. A merit increment will be included for Teacher positions for which the incumbent is not at top step based on the merit date. Position Review In order to ensure that the computations reflected in BFMS are as comprehensive and accurate as possible, please review and adjust as appropriate the data that is reflected for the positions in the Position Information window. Copies of appropriate authorizations, such as HRPs, PDRs, authorizing legislation, etc., should be forwarded to the Bureau of the Budget for all proposed adjustments, including those that alter position information in the MFASIS HR System. Departments and agencies that have access to BFMS should specify the change group, change type and number (e.g. C/A/24) of the change package description record to which the modified position record is assigned in red at the top of each document. Please make sure that all authorized and funded positions are reflected, otherwise the biennial Personal Services need for the agency will be misstated. Be sure that all positions are reflected at the correct "step" to generate the required salary. A position for which an acting capacity assignment exists will be reflected as a vacant position. Position Count All positions that reflect an end date of 12/31/2099, regardless of fund, authorized by the Legislature for 52 weeks in a fiscal year, or the equivalent, will be identified as Positions - Legislative Count in accordance with Title 5 1664. Positions authorized for less than 52 weeks in a fiscal year, and that reflect an end date of 12/31/2099 are identified as Positions - Full Time Equivalent positions (FTEs) in accordance with Title 5 1664. The FTE count is calculated as the number of authorized hours in a fiscal year for the position divided by 2,080 hours rounded to the nearest 1000th. This calculation does not alter the method by which the salaries and benefits for these positions are calculated but rather the level of budgetary control. Teacher positions having contract days of less than 180 in a fiscal year will be identified on an FTE basis consistent with Title 20-A 4801, Sub-1. Position Detail in BFMS Positions that have been legislatively authorized comprise the base position records. With the exception of Crew positions for the Department of Transportation, these positions are downloaded from the Human Resource System at the start of budget development. The cost of these positions is automatically reflected in the budget at the object level when the Position Detail Data sub-schedule is set to Complete in the Budget Request Checklist window. Changes that cannot be made at the position detail level may only be made at the object level with the permission of the Bureau of the Budget. Changes to position detail are made on-line in the Position Information window Main Menu(Biennial (button)((Highlight A Agency Development Version in the Version Control window)(Select (button)((Budget Request Checklist) Position Detail Data (double-click or select the Go to Screen button). When the Position Detail Data sub-schedule is set to Complete in the Budget Request Checklist window, the budget is automatically updated to reflect the impact of any changes on Position Count and the Personal Services Expenditure budget. Access the Authorized Position Count Changes and Expenditure Changes windows to view the results of the changes at the object level, or to create new change records for those adjustments that could not be made at the position detail level. With the exception of changes that are made by the Position Control Analyst in the Bureau of the Budget, no changes may be made to a base position record itself. To initiate a change to a base position record, a copy must be made of the record and changes made to the copy. B/A Change Pkg. BFMS allows a single copy of a base position record to be created for baseline changes in each fiscal year. All baseline changes must be made to these records. Base position records are designated with a 0, and baseline (B/A) copies with a 1, in the Copy No field that is reflected in the Position Data tab of the Position Information window. C/A Change Pkg. BFMS allows multiple copies to be made for initiatives (C/A). These copies are designated with a 2 in the Copy No field. The Copied From field in this window identifies the type of record that was used as the source of the copy (e.g. Base, Part I). When creating copies, users must select the appropriate record as the source of the copy and to create new records in the appropriate order. For example, the C/A position copy transferring a position to a different reporting level in Part A of the bill should be used as the basis of a C/B copy reclassifying the position in Part B of the bill so that the costs associated with the reclassification will be reflected in the new reporting level. Special Pay and Benefit Information In addition to the base salary amount, BFMS provides the ability to budget up to thirty pay and benefit components at the detailed position level. If multiple options exist for the same component, qualifiers are used to differentiate between the options (e.g. Health M/A1/01, M/A1/02, etc.). A component will be reflected for a position only if it represents a regularly scheduled pay or benefit item for the position. The components that will be reflected for vacant positions will be those that are provided by default to all positions associated with the same job classification as the vacant position. Additional components which may pertain to a particular employee, account or bargaining unit such as shift differential, call-out pay or stand-by pay, uniform or telephone allowances, child care benefits, etcetera, may be selected for a position in the baseline (e.g. B/A) budget only with the approval of the Bureau of the Budget, unless previously authorized by the Legislature. As a general rule, changes to positions will be accepted within the following guidelines: Changes to baseline position information must be consistent with the FY 17 budget and supported by detailed work papers; and, Governmental Fund accounts (010, 012, 013, 014 and 015), internal service fund accounts or enterprise fund accounts which have specific appropriations or allocations must not include proposed changes that require a separate initiative. Other enterprise fund and trust fund accounts for which allocations are not required by law may include proposed new positions and other changes in the baseline budget request. Proposed new positions and other changes that cannot be made in the budget at the position detail level may be made at the object level with the permission of the Bureau of the Budget. Following are Personal Services components and/or calculations that deserve special attention with a brief description of each. These components are reflected on the Benefits/Pay Info tab in the Position Information window. Retirement The fb88 Public Employees Retirement System (MPERS) provided rates for projecting employer retirement costs for FY18 and FY19 (Attachment A). Employees for whom membership in MPERS is optional and who choose not to join the system, and those employees eligible for the 5% salary adjustment in lieu of the employer pick up, will have the 5% salary adjustment calculated for their position. Health Insurance and Retiree Health Insurance Employer paid premium rates for health insurance and retiree health insurance are based on rates in effect for FY17. Health insurance rates have been adjusted for the 2018-2019 biennium using an inflationary assumption of 5.25% in FY18 and 5.25% in FY19. The rates for retiree health insurance are 10.73% in FY18 and 10.98% in FY19. Dental Insurance Employer paid dental insurance premium rates for FY18 and FY19 will remain the same as the rates in effect for FY17. Workers Compensation The workers compensation premiums are calculated using an annual rate. These rates may be subject to change based on more current actuarial data and assumptions. Agencies will be notified in the event that rates are to be recalculated. Life Insurance Employer biweekly paid basic life insurance is projected at $0.35 per thousand rounded to the highest thousand based on total annual salary using currently available payroll data. Attrition Position calculations assume a 1.6% reduction to salary and wage amounts authorized in PL 2013, Chapter 354, Part J. The reduction applies to all authorized positions regardless of fund. Benefits that are calculated as a percent of salaries and wages will reflect 98.4% of those projected benefits. Recruitment and Retention (Market Pay) Adjustments and Miscellaneous Stipends Recruitment and retention (market pay) adjustments for designated classifications will be calculated by position in accordance with the authorized base rate adjustments if they are regularly scheduled for the position. Training and/or miscellaneous stipends may also be reflected if the stipend represents a regularly scheduled pay item for the position. Position Allocations BFMS provides the ability to allocate the cost of a position to up to ten reporting levels through the Allocation tab in the Position Information window. When the positions were extracted from the Human Resources MFASIS (HR) System for the upcoming biennium, the reporting level reflected for the position was compared to the Home Account reflected in BFMS. If the reporting levels matched, the allocation information reflected in BFMS for the last included record for the position was copied to the new biennium; otherwise, the reporting level reflected in the HR system was loaded. The entire position count for the position is reflected in the budget at the level 4 reporting level that represents the Home Account for the position record, regardless of the level at which the budget is developed. The entire cost of the position may be allocated to lower reporting levels by entering 0 in the Alloc Pct field for the Home Account. For baseline position records, the cost of a position may be allocated at any agency-defined level, at or below the Account level, within the same Program and Fund where the position was previously authorized. Other (e.g. C/A) modifications to position allocations may cross Programs and Funds. Miscellaneous Personnel Budget Information Pending Personnel Actions Requests for funds required for personnel actions (reorganizations, reclassifications, range changes, non-standard hours, etc.) that have been approved by the requesting agency and the Bureau of Human Resources but are being held in the Bureau of the Budget pending funding may be included in the budget request. Position actions related to proposed reorganizations must be submitted as a new initiative as part of the biennial budget submission. Refer to the examples provided below for electronic submissions for change group and change type information for these adjustments. Proposed Reorganization or Staffing Changes Any proposed changes affecting organizational structure or staffing patterns must be reviewed in advance by the Bureau of the Budget. If changes are anticipated, you should submit current and proposed organizational charts and a narrative justification for the proposed change. Any proposed changes, which are agreed to in concept by the Bureau of the Budget, must be submitted as a new initiative. The change package description record for the adjustments should reflect change group C and change type A. Those changes approved by the Legislature will be subject to review and approval by the Bureau of Human Resources with regard to the establishment of the classification and range. Unemployment Compensation Departments and agencies that are assessed unenployment compensation costs based on a percentage of salary should create B/A change records modifying the Personal Services Expenditure budget at the object level. Departments and agencies that are assessed unemployment costs on a direct reimbursement basis should not project an amount. All Other and Capital Expenditures Budgets The All Other line category includes the operational expenditures of a program such as vehicle operations, in-state travel, supplies, etc. Baseline budget amounts in the All Other line category have been modified to remove the impact of FY17 budget adjustments that were not considered to be ongoing. Modifications to the All Other budget may be made in B/A change packages as long as: 1) The change package only redistributes baseline budget amounts to other reporting levels and/or expenditure objects within the same account and 2) The individual change package does not result in a net increase or decrease to the baseline budget when viewed at the account level. Other adjustments to All Other, except for those associated with Part B reclassifications and range changes, must be made in C/A change packages. Capital Expenditures are not included in the baseline budget. All requests associated with the purchase of capital equipment must be assigned to a C/A change package, regardless of whether the purchase represents the replacement of existing equipment, or the purchase of new equipment. Requests to replace existing equipment, and requests to purchase new equipment should not be reflected in the same initiative. A piece of equipment is considered to be a capital purchase when its cost is $5,000 or more. Items of less than $5,000 must be budgeted as All Other. Requests for capital equipment are developed in BFMS through the Capital Equipment Sub-schedule window. Federal and Other Funds The statutes limit actions by financial order that allot federal funds in excess of allocations to a 12-month period. Budget requests must include funding to continue any program or expenditure of funds authorized by financial order. Any assumptions used to project resources or expenditures should be documented for future reference. Departments and agencies should ensure that budget requests for all funds are developed in a reasonable manner. Attention should be given to changes in programs as a result of past or expected events. Requests should be supported by accurate forecasts of available resources. The State Cost Allocation Plan (STA-CAP) rates to be used are shown in Attachment B. Actual rates will be established during the biennium. As in the past, STA-CAP charges must be budgeted in all funds other than the General Fund. Other Special Revenue Fund and Internal Service Fund accounts are also subject to Legislative allocation by line category and will be treated in the same manner as other allocated accounts. Accordingly, the line category distribution for such accounts should be based on accurate assumptions. Lease Purchases and Similar Agreements Per Title 5 1587, no lease-purchase or similar agreement in which the State would become the ultimate owner of buildings or equipment with an outright purchase price of more than $2,000 (or $40,000 for telecommunications related equipment) may be entered into without the specific prior approval of the Legislature. Requests for legislative approval must be submitted with the departments budget request. Please note that lease-purchase arrangements are treated as capital expenditures using character and objects in the 720000 series "Equipment" and 710000 series "Buildings and Improvements". As a general policy, most departments and agencies are required to lease vehicles from Central Fleet Management to meet operational needs. Rate projections for FY 18 and FY 19 are reflected in Attachment C. If your agency has received a special exception from Central Fleet Management to purchase vehicles, those rates are also provided. Revenue Budgets All revenues to the General Fund and the Highway Fund are classified as undedicated revenues. The 2018-2019 undedicated revenue fields in BFMS are not populated. Separate spreadsheets will be forwarded to the appropriate departments and agencies reflecting undedicated General Fund and Highway Fund revenue amounts approved by the Revenue Forecasting Committee, adjusted to reflect projected amounts for the 2018-2019 biennium. The amounts on the spreadsheets need to be reviewed and entered into BFMS. Revenue is reported using the complete 6-digit income source code (original 4-digit code followed by 00). Transfers within the General Fund, (or between it and other Governmental Funds), are not considered as revenues or expenditures. Transfers to or from other funds (Intergovernmental Service Funds, for example) are considered as transfers in accordance with 3 below under "Transfers. Those departments and agencies with biennial budget requests reflecting the collection of revenues should ensure that such forecasted revenues are based upon sound assumptions and program operations. Sufficient supporting detail should be submitted by the agency to justify all revenue projections. Note: Accounts that receive revenue forecasted through the Revenue Forecast process by another state department or agency need to record revenue based on the authorized Revenue Forecast amount. Adjustments to revenues must be made using the following change packages.  B/A/9001 Undedicated revenue amounts that have been approved by the Revenue Forecasting Committee for FY 2017-18 and FY 2018-19. B/A/9005 Baseline dedicated revenue amounts for the 2018-2019 biennium. K-A-9600 The incremental impact of proposed changes to FY 2016-17 undedicated revenue, consistent with current law. These changes will be reviewed at the November Revenue Forecast meeting. B/A/9002 The incremental impact of proposed changes to baseline undedicated revenue amounts for the 2018-2019 biennium, consistent with current law. These changes will be reviewed at the November Revenue Forecast meeting.  I/A New proposed fines, fees or other revenue changes that require legislative action for fiscal year 2016-17. C/A All other proposed adjustments to undedicated and dedicated revenue amounts for the 2018-2019 biennium. Transfer Budget BFMS requires the reporting of the proposed transfer of funds from one account to another by both the reporting level giving up the funds (negative amount) and the reporting level receiving the funds (positive amount). Below are guidelines for preparing transfers: If you are transferring funds to a reporting level because it is performing a portion of your program, access the Transfer Changes window in BFMS. Click Insert to add a new record, and select the appropriate Change Package Description option and the appropriate C&O in the 290000 series. Enter the value for the reporting level that will be receiving the transferred funds. Enter the negative amount of the transfer in the appropriate column(s). (The receiving reporting level must also record the receipt of the funds, but as a positive amount). If another agency is providing contractual services, this should not be recorded as a transfer, but as an expenditure. Transfers should be limited to those cases where funds are being collected and forwarded on behalf of another agency; such as, in the case of grant proceeds. Please submit documentation which supports the source and purpose of the transferred funds. If you collect revenues and distribute these revenues to other accounts in accordance with a pattern established by the Legislature, enter the amounts as Dedicated Revenues and use the appropriate revenue C&O numbers. 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Attachment A Retirement Rates  Attachment B STA-CAP Rates Rates for the 2018-2019 Biennium are based on FY 17 Rates  Attachment B STA-CAP Rates Rates for the 2018-2019 Biennium are based on FY 17 Rates  Attachment C Central Fleet Rate Projections  Attachment D Timeline of Events 2018-2019 Biennial Budget July 30, 2016 FY 17 Emergency Supplemental Budget issued to agencies. July 30, 2016 2018-2019 Biennial Budget and revenue instructions issued to agencies. July through Agencies meet with Governors Office/OPM to discuss zero-base budget Fall, 2016 expectations. September 1, 2016 Receive budget and revenue requests, including statutory language and completed zero-base budget templates, from agencies. September 1, 2016 Receive revenue projections for FY 18 and FY 19 from agencies. September, 2016 Issue budget forms to off-line agencies for verification of data. September through One-on-one budget meetings to review budget submissions with agencies. October, 2016 (One-on-one meetings may be limited to critical, high priority requests and reduction proposals). October, 2016 Compile for the Revenue Forecasting Committee the preliminary General Fund and Highway Fund revenue projections for FY 18 and FY 19. November, 2016 Review and determine Governors budget recommendations, and conduct with agencies any follow up review of requests. November 1, 2016 Receive from the Consensus Economic Forecasting Commission the economic assumptions for FY 18 and FY 19. December 1, 2016 Receive the official General Fund and Highway Fund revenue projections from the Revenue Forecasting Committee. November through Revise and/or amend budget recommendations with Governor. December, 2016 (This may include follow-up one-on-one meetings with specific departments or agencies). January, 2017 Submit to the Legislature the Governors budget.     page \* MERGEFORMAT1 page \* MERGEFORMAT16 Current Law Revenue Forecast New proposed laws, revenue changes ´ôĴŴƴǴȴgd]gdc gdUgd:ôƴȴ !"019=>DEFGHLOlʿջwsodo`Y h4hU)]hhjuhhhhUh4hd{hd{5CJaJh45CJaJh4h/]5CJaJh4hA5CJaJh4hX5CJaJ h4hY h4hl hl jh2hnhnUh] hc hc hU hc h1r hc hUh!|ht. h:h:0JCJOJQJaJ! 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[CvC~Pdk..jJ$%q:6J`bVemzzg e'JR0VVt 6/(4:KTio J&15:>SwW VCdf/3G= U@yHCSb\hUrq/HJv tHC PMRX NX)]eV-l355l]non lK: GOYfpF$6 VV}EqITbv /"+CcK #"<4Q; Tel}S0c-;%YgxvvWgP & y!6(?RKyWI[JmLz$S^Q6|:DKlpu:06{OwTUEXfh>,/F7o"c=BF@k{M(VN,`fB|w FSeiSU_ ?Ia6; AJTYI8Y^t6y+~$1';4>YBPp]IR^M_.48=/O M48Ecn$=ACCHPew{W1YANO ^ a(76m0C_9i>|ynLX| ACb`;o_ope{6C'L3K$w7)V/(Sr_=q++EF^[6^z`Rq6$E|134YJ!lvMz">('(-<9ANDmu a855=r\)BEOk_u!|v"}66H=KQQ:LOOZ\dggTs>Ji^aHSV\oc'd)nq{~X)9BP+=Q=V7^Xd&.bc 'q1;*=}-/=alkLn ~ @DJPuvY+x*{8<G't}1{ H3a;YHvnId@T\ bv{l N05F(Ih#WFZ`u||,-b.7Rb/ IKW?/:BIUUY~o$z(-|EuMl|O 5Be^u4|AN`2hko68EL[i"K?SWk tjiv#?+KHjfnO(GGIn7}2%7A\CSX\i'6LGPXSYS[A113W[c!"'+2Fr>!TbeWh*5^f ?^ETa3rsynU?uf{h DDAYz8L5bee4wWV %'?,Q_z}[1N&V`/n*4w5=wBTOky>PX\l} zAuBB5-w/:6VHUM]W,tx'W!7;@__g},E&hq|~%ghs "@`aefhijklnopqrtu@h@n@r@vx@|@@@h@Unknown G*Ax Times New Roman5Symbol3. *Cx Arial7.@CalibriCCG Times ( 1)5. .[`)Tahoma?.Arial Black;Wingdings?= *Cx Courier NewA$BCambria Math"1hGgGG,cA ߷nA ߷n!24 3qHP?ET2! xx DATE: Melissa Gott Wilson, Lisa      Oh+'0  8 D P \hpxDATE:Melissa Gott Normal.dotmWilson, Lisa44Microsoft Office Word@ @@;@VA ߷GVT$m ys V  !1.@Times New Roman------@Times New Roman--------- 52 n"0 INTERDEPARTMENTAL MEMORANDUM    ---  2 na0    @Times New Roman----- 2 0    2 0   @Times New Roman--------- 2 0   2 0 SUBJECT:  --- 2 )0 201  2 A0 8  2 I0 - 2 O0 201  2 g0 9  2 o0   52 s0 Biennial Budget Instructions     2 &0   @Times New Roman------  2 0   ---  2 0     2 0   ---  2 0   --- 2 x0 DATE:   2 0  0--- 2 0 July   2 0 2  2 0 9 2 0 , 201  2 '0 6  2 /0     2 x0   --- 2 x0 TO:   2 0    2 0  0--- 72 0 All Departments and Agencies        2 0   ---  2 x0   --- 2 'x0 FROM:   2 '0  *--- 2 ' 0 Melissa Gott  ,2 ')0 , State Budget Officer     2 '0    2 '0  0  2 '0    )2 70 Bureau of the Budget    2 7^0     2 Gx0     2 Y0    M2 k,0 Accompanying this memorandum are the general          2 k0   22 k0 instructions for preparing    2 k0   2 k0 the 2 k0    22 ~x0 budget submission for the       2 ~)0 201  2 ~A0 8  2 ~I0 - 2 ~O0 201  2 ~g0 9  2 ~o0   2 ~x0 biennium  2 ~0 .   2 ~ 0 All budgets    2 ~ 0   2 ~0 must   (2 ~:0 be received by the     @"Calibri--------- )2 x0 Bureau of the Budget  ---  2 0   82 0 no later than September 1, 201    2 0 6 2 0 , --- ,2 0 as required by 5 MRSA  ---  2 0 --- 2 0 1665 2 0 .   _2 x80 No extensions to this deadline will be granted. Timely            42  0 submission of all required       /2 x0 materials is imperative.     2  0     2 0    d2 ;0 The Budget and Financial Management System (BFMS) reflects         &2 M0 final (Actual) FY      2 x0 1  2 0 6  2 0   2  0 data and  42 0 authorized (Estimated) FY 1     2 0 7  2 0   72 0 data through the end of the S   2 ]0 econd Regular    %2 x0 Session of the 12   2 0 7 /2 0 th Legislature. Appropr   2 0 iatio :2 0 ns and allocations passed as 90  2 z0 - 2  0 day laws    ;2 x 0 are included in the amounts for    2 D0 FY1   2 `0 7  2 h0 .  2 l0     2 $0   --- ,2 7x0 STRUCTURAL BUDGET GAP:     2 7W0  @Times New Roman------- @ !9x- ---  2 Gx0   ---  2 Xx0  0 ;2 X 0 A structural budget gap for the       2 X0 201  2 X0 8  2 X0 - 2 X0 201  2 X0 9  2 X0   >2 X"0 biennium is expected for both the        A2 kx$0 General Fund and the Highway Fund.      >2 k~"0 This fiscal outlook for the Genera   "2 kY0 l Fund and the    2 }xR0 Highway Fund will guide the budget development, review and recommendation process                2 x0 for the  2 0 201  2 0 8  2 0 - 2 0 201  2 0 9  2 0   2  0 biennium.   2 +0     2 x0   --- 2 x0 ZERO   2 0 - 2  0 BASE BUDGET    2 0 :  2  0  - @ !x- ---  2 x0   ---  2 x0  0 z2 J0 In August 2011 Governor LePage presented his expectations for agencies to              .2 x0 develop and submit zero   2 0 - 2  0 base budgets  2 p0   2 w 0 for the 2014  2 0 - >2 "0 2015 biennium. In September 2011      2 xZ0 agencies were provided with guidance for preparing organizational charts, identifying the            2 xN0 gap between what the agency is currently doing and what they should be doing,                 G2 x(0 identifying preferred alternatives and s     P2 .0 etting priorities. The subsequent review and        2 2xY0 discussion with agencies over the summer and fall of 2012 assisted the Governors office      L2 Dx+0 in making final determinations for the 2014         2 D0 - >2 D"0 2015 Biennial Budget submission.       2 D0 Bu  2 D0 ilding   >2 Wx"0 upon those accomplishments, agenci      Y2 Wa40 es will submit the updated Organizational Chart and          2 ixS0 Management Ranking templates to the Office of Policy and Management and the Bureau          V2 |x20 of the Budget with their budget submissions on Sep     ;2 | 0 tember 1, 2016 (5 MRSA 1665).     F2 x'0 Review and discussion of those updated   U2 10 materials will begin in late August and continue     2 xY0 throughout the fall. The Office of Policy and Management will issue further guidance to        k2 x@0 Departments and Agencies upon the release of these instructions.       2 0   H% ---H%,VA r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ystemv@xh9"~tv@wv t9"--  00//..՜.+,0P hp  State of fb88n  DATE:INTERDEPARTMENTAL MEMORANDUM STRUCTURAL BUDGET GAP: ZERO-BASE BUDGET:T Any proposed statutory language or unallocated language necessary to give effec  EMERGENCY BUDGET FY 17: TIME LINE:MPer Title 5 1587, no lease-purchase or similar agreement in which the State Title Headings  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuwxyz{|}~     %&)Root Entry FpO(Data (1TablevVWordDocument SummaryInformation(DocumentSummaryInformation8MsoDataStore@15LC3ECXI24==2@15LItem  PropertiesUCompObj r   F Microsoft Word 97-2003 Document MSWordDocWord.Document.89q