Budget Instructions and Spending Plan

This webpage provides a link to MMB’s Budget and Accounting Instructions, along with detailed information about agency Spending Plans. The Budget and Accounting Instructions guide agencies on establishing and closing budgetary accounts in SWIFT, preparing for year-end, and establishing budgets for the new fiscal year. Agencies may also refer to MMB Statewide Financial Policies and the AMA Glossary when reviewing appropriation setup and Spending Plan data. Spending Plan reports must be reviewed and submitted at the beginning of each fiscal year and can also be used year-round to monitor financial activity and support ongoing decision-making.

Budget and Accounting Instructions

Spending Plan Certification

Minnesota Statutes 16A.14, Subd. 3 requires that all agencies submit an annual spending plan to Minnesota Management and Budget (MMB). The plan must certify that:

  1. The amount required for each activity is accurate and is consistent with legislative intent
  2. Revenue estimates are complete and reasonable
  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 Set Up Software and System Access to Run Reports

You will need to run six reports as part of your submission. Before you begin, make sure you have access to the software and system roles listed below.

Required Software

  • Microsoft Access 2007 or newer
  • Oracle 19C client
    • For users that are supported by MNIT, to request the installation of the "Oracle 19C client", enter a ticket in the MN Service HUB or call the MNIT Service Desk at 651-297-1111.
      • In the service hub, you can search for "Desktop/Computer Support", select the "Catalog Item" tab and fill out the form requesting to install the "Oracle 19C client".
      • The Oracle 19C client package automatically sets up the ODBC connection you will need.
    • For users that are not supported by MNIT,please contact your IT support staff to request the Oracle 19C client. Installation instructions are available here: Oracle Software Installation

Required Data Warehouse/SWIFT System Access

  • If you do not have an existing OBIEE, Data Warehouse, or SWIFT account, please contact your agency's Data Warehouse/SWIFT security administrator to assist with filling out the Request Form, which is submitted for each employee by their supervisor. If you are not sure who your agency security administrator is, please contact the security group at sema4.security.mmb@state.mn.us.
  • You must have the following security roles:
    • Budget and Financial Data
      • BIAuthor
      • M_EPM_XXX_BASIC_RPT_DEVELOPER or M_EPM_XXX_ADV_RPT_DEVELOPER
      • M_EPM_DATA_EXTRACTS
      • M_EPM_FSCM_LOOKUP
      • M_FS_KK_INQUIRY
      • M_FS_GL_INQUIRY
    • Payroll and Salary Projection Data
      • M_EPM_HCM_LOOKUP
      • M_EPM_PYRL_FUNDNG_SALARY_FTE

How to Run the Required Reports

  1. After confirming that you have the required software and Data Warehouse/SWIFT system access, click the link below to download the Microsoft Access Spending Plan Certification Reports Database. Open the file and save the database to your computer.

    Click to download the Microsoft Access Spending Plan Certification Reports Database.

  2. Run and review all six required reports listed in the section below. Update the underlying data as necessary in its respective system.

  3. After finalizing the review, fill out and sign the Spending Plan Certification form. The fillable PDF must be signed by both the agency head and the chief financial officer.

  4. Upload the signed certification form AND the six required reports to your agency's Spending Plan folder on the MMB Budget Division Document Management SharePoint site.

  5. If you need access to the SharePoint site, please complete an authorization form. A SharePoint reference guide is also available for assistance.

Required Spending Plan Reports

  1. Program Structure Report - Shows the SWIFT program structure, with appropriations listed by program and budget activity. Confirm the structure is accurate. Contact your EBO if changes are needed.
  2. Appropriation Overview - Summarizes agency appropriations by sources and uses within each fund.
  3. Appropriation Detail - Lists legal citations, key attributes, and financial information for each appropriation, including fund totals.
  4. Revenue Budgets - Displays dedicated and non‑dedicated revenue budgets by program, fund, appropriation, and account for the new fiscal year and the two prior fiscal years.
  5. Compensation Analysis - Compares compensation budgets in SWIFT to current salary projections in SEMA4. If large variances exist, be prepared to explain the differences.
  6. Negative Appropriations Report - Identifies appropriations with negative or deficit cash balances for all fiscal years up to and including the selected year. Agencies must resolve any negative appropriations.