Commitment Control Ledgers Overview

The Commitment Control Ledgers (CC) are tightly integrated with the General Ledger, but is used for budgetary control. It is the structure and rules setup that defines the budget checking process.

Commitment Control is also a:

Control Tool – to prevent spending outside of authorizations.
Management Tool – to record and monitor activities (“actuals”) against budgeted targets.
Reporting Tool – to produce reports on budgets and related activities.

Commitment Control limits spending by comparing the actual expense or expenditure against approved annual appropriations and includes pre-encumbrances (requisitions), encumbrances (purchase orders) and expenditures (vouchers). For some funds, CC checks to see if there is available funding before a valid budget status can be achieved in order to ensure that commitments and expenditures do not exceed total budgets.

The budget check process looks at the budget stored in the commitment control ledger(s). If there is sufficient budget for the ChartField string, the transaction passes budget check and is saved to the appropriate commitment control ledger(s).
The type of transaction will determine which Commitment Control ledgers will be involved in the budget check. The transaction may “hit” several Commitment Control ledgers.
When the transaction passes budget check, accounting entries are created in the appropriate Commitment Control ledgers.
The name of these ledgers within each group may not necessarily mimic the ledger group name.

Commitment Control Ledger Groups

Commitment Control ledgers are actually found in ledger groups; these groups contain ledgers specific to the type of transaction undertaken in OAKS FIN. There are both expense ledger groups and revenue ledger groups.

Expense Ledger Groups

Expense ledger groups consist of three basic types of ledgers, identified by their suffix:

Ledger Type	Suffix	Purpose
Budget	BUD	Stores the budget used in budget checking. The budget is set up at the beginning of the fiscal year and remains fairly static throughout (unless there are Controlling Board or legislative actions that impact the budget)
Encumbrance	ENC	PO and Travel Authorization processing
Expenditure	EXP	Expense processing

The name of these ledgers within each group may not necessarily mimic the ledger group name. Expense ledger groups have a specific budget period: the fiscal year. Any exceptions to the fiscal year budget period will be noted.

Ledger Group	Ledger Group Name	Ledger Types Included	Budget Period	Level of Control	Commitment Control Security Role	Description
Appropriation	CC_APPROP	All three expense ledger types are included in this ledger group: CC_APR_BUD; CC_APR_ENC; CC_APR_EXP.	Annual	Control	OH_GL_CNTR_BUDGET_APPROVER (OBM only)	It is the highest level in the budget and is set on the authority of the legislature. This ledger group is the parent budget of the allotment. This ledger group is connected to the following Chart Fields: Fund, ALI, Account, and Department.
Allotment	CC_ALLOT	All three expense ledger types are included in this ledger group: CC_ALT_BUD; CC_ALT_ENC; CC_ALT_EXP.	Quarterly for Payroll & Subsidies and Shared Revenue (e.g., “2018Q1”) Annual for all other (e.g., “2018”)	Control	OH_GL_AGY_BUDGET_APPROVER (Agency) OH_GL_CNTR_BUDGET_ANALYST (OBM only) OH_GL_CNTR_BUDGET_APPROVER (OBM only)	This ledger group breaks down the appropriation budget into several different allotments at a lower level. This ledger group is the child budget of the appropriation, which basically means the child budget cannot overspend what the parent budget provides. This ledger group is connected to the following Chart Fields: Fund, ALI, Account, and Department. The appropriation and allotment ledger groups are the only ledger groups with a parent/child relationship.
Agency Tracking	CC_AGY_TRK	All three expense ledger types are included in this ledger group: CC_ATR_BUD; CC_ATR_ENC; CC_ATR_EXP.	Annual	Track with budget or Track without budget	OH_GL_AGY_BUDGET_APPROVER (Agency) OH_GL_CNTR_BUDGET_ANALYST (OBM only) OH_GL_CNTR_BUDGET_APPROVER (OBM only)	This ledger group is “lower” than the allotment level, based on agency-selected rule sets. In the CC_AGY_TRK ledger group, if an expenditure transaction goes over its budgeted amount, a warning will be issued. However, the expenditure will still go through. For Track with budget, the only instance where an error is issued is when there is no ChartField string identified within the agency tracking ledger group. In that case the transaction will be stopped (“No Budget Exists”). This ledger group is connected to the following ChartFields: Fund, ALI, Account, Department, Program (in some rulesets) and Reporting (in some rulesets).
Agency Control	CC_AGY_CTL	All three expense ledger types are included in this ledger group: CC_ACT_BUD; CC_ACT_ENC; CC_ACT_EXP.	Annual	Control	OH_GL_AGY_BUDGET_APPROVER (Agency) OH_GL_CNTR_BUDGET_ANALYST (OBM only) OH_GL_CNTR_BUDGET_APPROVER (OBM only)	The Agency Control ledger group and is essentially the same as the CC_AGY_TRK. The only difference is that if an expenditure transaction goes over its budgeted amount, it will fail to go through. This ledger group is connected to the following Chart Fields: Fund, ALI, Account, Department, Program (in some rulesets) and Budget Reference (in some rulesets).
Cash Control	CC_CASH	There are only two expense ledger types included in this ledger group: CC_CSH_BUD; CC_CSH_EXP. This is because cash is not impacted by encumbrances (ENC).	N/A	Control	OH_GL_CNTR_BUDGET_APPROVER (OBM only)	The Cash Control ledger group and is always impacted when an expenditure transaction is made. This ledger ensures that there’s cash available in the fund for an expenditure transaction. If there is not enough cash available, it will stop the transaction. The “formula” used by CC_CASH is: Beginning cash balance + Revenue Collected (cash that has been deposited) - Expenses (any voucher that has passed budget check) Available cash balance
Grant	CC_GRNT1	All three expense ledger types are included in this ledger group: CC_GR1_BUD; CC_GR1_ENC; CC_GR1_EXP.	N/A	Control, Track, or Track without budget	OH_GL_AGY_BUDGET_APPROVER (Agency) OH_GL_CNTR_BUDGET_ANALYST (OBM only) OH_GL_CNTR_BUDGET_APPROVER (OBM only)	The Grant ledger group reflects the budget that agencies set up for their federal grants. This ledger group is an exception to the fiscal year budget period; the budget period for this ledger group is the life of the grant. This ledger group is connected to the following Chart Fields: Fund, Department, Grant/Project.
Project Budget	CC_PROJ1	All three expense ledger types are included in this ledger group: CC_PR1_BUD; CC_PR1_ENC; CC_PR1_EXP.	N/A	Control, Track, or Track without budget	OH_GL_AGY_BUDGET_APPROVER (Agency) OH_GL_CNTR_BUDGET_ANALYST (OBM only) OH_GL_CNTR_BUDGET_APPROVER (OBM only)	The project budget group is how agencies track expenditures on a capital project. It relates directly to the Project ChartField in OAKS FIN. This ledger group is connected to the following Chart Fields: Department, Project.
Detail	CC_DETAIL	There are only TWO expense ledger types included in this ledger group: CC_DET_ENC; CC_DET_EXP.	Annual	Track without budget		CC_DETAIL is connected to all expenditures and encumbrances. It is connected to any ChartField that is involved with an encumbrance or expenditure transaction. This is because the CC_DETAIL ledger group does not track budget. It tracks all expenditure and encumbrance transactions retaining all the ChartField information at the transaction detail level (which is “lower” than the budget level). There are two more expense ledger groups that are used by the OBM Budget section: CC_MONTH and CC_PLAN. These ledger groups have limited use for OAKS Financials end users.

Revenue Ledger Groups

For revenue ledger groups there are also three basic types of ledgers, identified by their suffix.

Ledger Type	Suffix	Purpose
Collected	COL	Cash has been deposited
Estimated	EST	Estimated revenue expected for the period
Recognized	REC	Revenue that has been recorded but not yet physically received as cash

The name of these ledgers within each group may not necessarily mimic the ledger group name.

Ledger Group	Ledger Group Name	Ledger Types Included	Budget Period	Level of Control	Commitment Control Security Role	Description
Agency Revenue	CC_AGY_REV	All three revenue ledger types are included in this ledger group: CC_AGY_COL; CC_AGY_EST; CC_AGY_REC	Monthly (e.g., “2017M01”)	Track with budget or Track without budget	OH_GL_AGY_BUDGET_APPROVER (Agency) OH_GL_CNTR_BUDGET_ANALYST (OBM only) OH_GL_CNTR_BUDGET_APPROVER (OBM only) OH_GL_CNTR_BUDGET_PROCSSR (OBM only)	This ledger group records revenue by Fund, Account, and Department. CC_AGY_REV is an exception to the fiscal year budget period. The budget period for this ledger group is one month.
Cash Revenue	CC_CSH_REV	CC_CSH_COL		Track with budget or Track without budget		The Cash Revenue ledger group that is used to track collected cash for the CC_CASH budget.
State Revenue	CC_STA_REV	All three revenue ledger types are included in this ledger group: CC_STA_COL; CC_STA_EST; CC_STA_REC	Monthly (e.g., “2017M01”)	Track with budget or Track without budget	OH_GL_AGY_BUDGET_APPROVER (Agency) OH_GL_CNTR_BUDGET_ANALYST (OBM only) OH_GL_CNTR_BUDGET_APPROVER (OBM only)	The State Revenue ledger group is essentially the same as the CC_AGY_REV ledger (above) except it is connected to just the Fund and Account Chart Fields.

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