Information Access to the NCAS

Information Access to the NCAS
The integration of the NCAS financial and materials management functions to support budget and planning, financial accounting, encumbrance recording, and appropriation recording provide a comprehensive database of information. Currently, NCAS provides alternative methods for information access including:

On-line inquiry from all source modules;
Mainframe reporting; and
Client/server-based reporting.

Each of these processes provide benefits to the users and the providers. Information requirements from the NCAS can be met through one of these alternatives.

On-line Inquiry
The NCAS stores a vast amount of information on-line throughout all the modules. Much of this information is real-time and provides the user with timely information and transaction results. For example, requisitions, purchase orders, and invoice payments affect the status of account balances real-time within the Budgetary Control function, and inquiry to the Available Funds File can be made during each stage of the process. In all functions, information on the status of the document throughout the entire processing cycle can be viewed on-line. Alternatively, account balances are available through inquiry in the General Ledger and can be traced back to the source modules and the detailed transaction.

Mainframe Reporting
Information Expert (IE) is an information retrieval environment that runs on the mainframe and that provides a reporting facility, screen generation, query facility, and an application development tool. In addition, it helps users process the data, create useful information, and present it in proper business format. It enhances information processing for both application end users and data processing professionals.

Any information in the financial database can be extracted to produce management, accounting, budgetary, and performance reports. The reports can be formatted as desired by the user. Many report formats are standard with the system; they can be copied, customized, and used on demand or as a part of periodic runs. Automatic consolidation and unlimited summaries are possible, while maintaining the integrity of individual funds and program-based classification structures. Most of the NCAS daily control and balancing reports are produced through mainframe reporting capabilities.

Some of the features of the mainframe reporting environment include:

Complete on-line report definition, production, and review;
Full, multi-dimensional reporting. Any element of the account code can be manipulated in combination with any other element or elements to provide the flexibility needed to meet internal and external reporting requirements;
Over 100 standard reports, including control, balancing transaction, and management reports;
Dynamic, ad hoc reporting, so that a simple change to a reference profile can completely change the contents of reports; and
Logical reporting relationships, which gives the system the ability to define reporting relationships independent of the data itself.

Client/Server Based Reporting
The Decision Support System (DSS) is an information access and reporting tool that resides in the client/server environment. It uses information which is stored in relational databases that have either been downloaded from the mainframe or exist in the client/server environment. DSS enhances the State's NCAS by supporting new information access capabilities that provide flexible and timely desktop queries and easier access to reports. This system also provides a more efficient source of statwide data than having to bring together data from several mainframe regions. This environment lets the user extract data from mainframe or client/server applications and synthesize, analyze, and disseminate information as needed. The Online Analytical Processing (OLAP) can be presented in user-defined views that enable the user to drill down to obtain more data. DSS is the reporting tool used for the production of the Comprehensive Annual Financial Report (CAFR). The DSS results can also be incorporated into other end-user productivity tools, such as spreadsheets, word processing documents, databases, and E-mail.

Using the client/server environment and DSS, the NCAS has modeled and currently produces several standard analyzer views that support the central reporting requirements and agency requirements. These NCAS standard analyzer views are available from a central library and are managed by the OSC. Agencies can also develop and maintain their own special-purpose views.

The standard views currently available or being developed are:

Management Control View: A view of the authorized line item budget, commitments, encumbrances, expenditures and available balance by fund and cost center.
Budget Code Control View: A view of the activity that affects the agencies’ cash basis budgetary reports, primarily operating statement accounts.
GASB Control View: A view that includes the balance sheet and operating statement accounts.
MM Open Documents by Account: A view that includes the expenditure accounts for outstanding encumbrances and commitment amounts.
MM Open Documents by Requestor/Vendor: A view that includes an Aging Schedule by Requestors/Vendors for outstanding encumbrance and commitments amounts.
There are also two basic kinds of Comprehensive Annual Financial Report (CAFR) reports that are created in the DSS:

Balance sheets: Various types of balance sheets are created to accommodate reporting requirements. There are balance sheets for statewide purposes as well as for agencies and universities. There are also 3 types of balance sheets – modified accrual/accrual basis, cash basis, and comparative statements.
Operating Statements: Various types of operating statements are created to accommodate reporting requirements. There are operating statements for statewide purposes as well as for agencies and universities. There are also three types of operating statements – modified accrual/accrual basis, cash basis, and comparative statements.

Comprehensive Annual Financial Report (CAFR)
The compliment of reports and on-line inquiry capabilities provided by the NCAS has helped streamline the reporting requirements of the central agencies and NCAS users, specifically enhancing data retrieval and reporting in support of the annual CAFR process. The following paragraphs present the annual business processes for developing the CAFR.

January is the programmatic close of the previous fiscal year’s CAFR cycle.
In February, the OSC finalizes research and begins to implement new GASB requirements. In February and March, the OSC creates packages for agencies with worksheets for their CAFR submissions. They distribute these electronically to the agencies.
From April through June, OSC representatives meet individually with agencies to discuss issues and the agency’s completion of its package. The end of the fiscal year is June 30.
On August 31, agency packages are due to the OSC. The OSC does an in-depth review of packages and compares these packages with reports from the NCAS Decision Support System (DSS). The DSS files are frozen to new data input by agencies; however, the OSC can make entries after auditors have reviewed the agencies’ packages. The OSC works with the agencies to discuss any changes. A Post Closing Activity Report reports if an agency has changed any information since the agency was closed; the OSC verifies that the changes are authorized.
In November, the State Auditors audit the CAFR.
The State Auditor audits the final statistics for the CAFR. The OSC makes final changes to the CAFR before publication in December.
The OSC distributes and places the CAFR on the Internet in electronic form in mid-December.

The compliment of reports and on-line inquiry capabilities provided by NCAS has helped streamline the reporting requirements of the central agencies and NCAS users, specifically enhancing data retrieval and reporting in support of the annual CAFR process. Figure 13 provides a high level view of steps required for that effort.