Budget Instructions and Spending Plan
Budget and Accounting Instructions
Spending Plan Certification
Minnesota Statutes 16A.14, Subd. 3 requires that all agencies submit a spending plan to MMB to certify that: 1) the amount required for each activity is accurate and is consistent with legislative intent; 2) revenue estimates are complete and reasonable; and 3) the plan is structurally balanced, with all legal restrictions on spending having been met for the purpose for which money is to be spent. To meet this requirement, each agency must submit an annual spending plan certification form and supporting reports by July 31 each year.
How to run and submit required reports and certification form
Verify you can access and run the six required reports:
- Microsoft Access 2007 or greater
- Oracle 11g (Contact your agency MN.IT support staff to have the Oracle 11g client installed. The MMB Oracle package automatically installs the ODBC connections for IA and EPM. Instructions can be found here: Oracle Software Installation
- Data Warehouse/SWIFT roles needed
- BIAuthor and (M_EPM_XXX_BASIC_RPT_DEVELOPER or M_EPM_XXX_ADV_RPT_DEVELOPER)
- M_EPM_DATA_EXTRACTS and M_EPM_FSCM_LOOKUP
- M_FS_KK_INQUIRY and M_FS_GL_INQUIRY (Swift Access Roles Required to view Budget/GL Data)
- M_EPM_HCM_LOOKUP and M_EPM_PYRL_FUNDNG_SALARY_FTE (Security required to view Salary Projection Data)
- For more information on Data Warehouse/SWIFT security
Click here to download the Microsoft Access Spending Plan Certification Reports Database. Open and save the database.
After running and reviewing the required reports. Complete and sign the Spending Plan Certification form. The form is a pdf fillable form that must be signed by the agency head and chief financial officer.
The signed certification form and six reports listed below must be uploaded to your agency Spending Plan folder on the MMB Budget Division Document Management SharePoint site. If access is needed to the Budget Division SharePoint site, please complete an authorization form. A SharePoint reference guide is available for assistance with SharePoint.
Required Spending Plan Reports
Program Structure Report - This report displays SWIFT programmatic structure. Appropriations are listed by program and budget activity. Please confirm the structure is accurate. If you have changes, please contact your EBO.
Appropriation Overview - This report summarizes agency appropriations by sources and uses within each fund.
Appropriation Detail - This report identifies the legal citations and most of the attributes and financial information for each appropriation. Fund totals are included.
Revenue Budgets - This report shows dedicated and non-dedicated revenue budgets by program, fund, appropriation and account for the new fiscal year as well as two previous fiscal years.
Compensation Analysis - This report compares compensation budgets in SWIFT to the current salary projections in SEMA4. (Report is grouped by Program, Activity, Fund, Appropriation). If there are large variances between SWIFT budgets and SEMA4 projections, an agency must be prepared to explain differences.
Negative Approps – This report identifies appropriations that are in a negative or deficit cash balance by fiscal year for all years prior to and including the selected year. Agencies must resolve these appropriations.