Investment Management

Table of contents

1. Project Execution Procedure

2. Organisational Units & Investment Cycle

3. Master Data

4. Planning and Budgeting

5. Information System

6. Fiscal Year Change

Project Execution Procedure
IM Investment Structure and Planning
 Project Execution Procedure in IM
Development
Development Execution
Execution

Phase 1 Phase 2 Phase 3 Phase 4 Phase 5 Phase 6

Idea Generation Detailed Commissioning & Close out
Procurement Construction
To Concept Engineering Start-up
Approval & Basic design

Idea
Idea initiation.
initiation. Fund
Fund approval
approval Detailed
Detailed Design.
Design. Procurement.
Procurement. Installation.
Installation. Project
Project close
close out
out
Idea
Idea screening.
screening. Engineering
Engineering Pkg.
Pkg. Materials.
Materials. Pre-commissioning.
Pre-commissioning. ..
Concept Commissing
Commissing
Concept design
design Procurement
Procurement Pkg.
Pkg. Services.
Services. Turn-over
Turn-over toto owner.
owner.
Concept && Startup
Startup plan.
plan.
Concept approval.
approval. Construction
Construction Pkg.
Pkg.
Training.
Training.
Pre-startup
Pre-startup

IMA11 Create AR CJ88 Final Settlement

IMA11 Plan AR Costs
IMA11 Status Chg
IMA11 Create Proj Def
CJ20N Create Proj Structure
CJ20N Plan Ph 1-6 WBS
IM52 Distribute Full Budget
CJ20N Close Project
CN25 Enter Confirmation
CJ20N Plan Resources
CJ20N Schedule Network CN25 Enter Time Conf’s
ME21N Create PO’s
CN25 Enter Time Conf’s ML81 Service Entry
CN25 Enter Time Confs
ML81 Service Entry CJ20N TECO WBS’s
ML81 Service Entry
Organizational Units & Investment Cycle
SAP Modular Structure: Overview

FINANCE

LOGISTICS

HUMAN RESOURCES SD FI
Sales & Financial
Distribution Accounting
MM CO

R3
Materials Controlling
Mgmt.
PP AM
Product Fixed Asset
Planning Mgmt.

QM
Client/Server PS
Quality
Mgmt.
PM
ABAP/4 IM Project
System

Plant Maint. Investment

Mgt.
HR IS
Human Industry
Resources Solutions
FI Hierarchical Elements

‹ Company Code
; Represents an independent legal accounting unit Example:
9100 – A Ltd
9200 – A1 Ltd

; Balance sheets and Profit & Loss statements which

are required by law, are created at the company code level
; The company code currencies, on the other hand, can be different

‹ Chart of Accounts
; All company codes within A Group will use the same Chart of
Accounts (YCCA) and fiscal year breakdown.
CO Hierarchical Elements

‹ Controlling Area
; Organizational unit within a company, used to represent
a closed system for cost accounting purposes. All A Grp.
companies use the same Controlling Area.

Example:
‹ Operating Concern 9100 – A Grp Controlling Area

; The operating concern is an organizational unit in

accounting which structures an enterprise from the
Profitability Analysis point of view.
; All A Grp companies have been assigned to one
global Operating Concern Example:
9100 – A Grp Operating Concern
MM Hierarchical Elements

‹ Plant
; A place of production or location where goods
are stored
; A Plant is subdivided into Storage locations Example:
9100 – Pune factory
 Investment Program Life Cycle

PLANNING
• Appropriation Requests IM
• Cap Inv. Prog.Planning IM
• Depreciation Planning AA

IMPLEMENTATION
DE-INVESTMENT
• Pla nning / Budgeting IM
• Investment Appraisal IM
• External Procurement PS/MM
• Re-investment Appraisal IM
• Inte rnal Activities PS
• Retirements AA
• Settlement PS
• Yea r-End closing IM

OPERATION
• Improvements/Alteratns. PS
• Maintenance & Repair PM
 Sequence of Events in Investment Management

II M
M Inv. Prog

“Investment Positions”
Appropriation Business Planning Investment
Idea Request Measure

Approval
Planning
“Pre-Investment”
Budgeting

Master Data
Implementation

Fiscal Year
Change
Settlement &
Capitalisation
 Overview of Objects in IM/PS
‹Investment

Investment Programs
II M
M Program
; Capital
; Expense

‹Appropriation
II M
M
“Investment Requests
Positions”
Appropriation ‹Work Breakdown
Requests
Investment Structures
“Investment Measures” Projects
PS
PS

WBS WBS WBS

Elements Elements Elements

‹Maintenance

Orders
PS
PS PM
PM

“Activities” M/Ord
M/Ord

‹Networks
Master Data
Business Scenario

‹ Master data for investment planning/management has been

created for Capital Investment Structures. Updates to the
Investment Structure is generally maintained centrally.

‹ Investment strategies (appropriation requests) are created.

‹ Costs are planned for the appropriation requests.

‹ The appropriation requests are later submitted for approval. Once

approved they are used to automatically create investment
measures “projects”.
Contents

‹ Master Data in Investment Management:

; Investment Programs

; Appropriation Requests
¾ Master Data
¾ Variants and Plan Versions
¾ Status Approval
¾ Mass Change
¾ Reports
Master Data in Investment Management

‹ Data that is stored in the database for long periods of time

is referred to as master data

‹ This permanent (yet changeable) data is created for:

; Program Structures and Appropriation Requests.

‹ Accurate master data reduces:

; Creation time for controlling documents
; Amount of errors in the controlling process
Master Data in Investment Management

Investment Program IM
IM
Overall Investment
Plan Budget Distrib
1500 1200 1000

Appropriation
500 300 600 400 350 400 300
Requests Position 1 Position 2 Position 3

320 170 80 80 90 200 150

Position 2.1 Position 2.2 Position 2.3

PS
PS

80 30 80 40 40 40 20
Plan Budget Distrib Plan Budget Distrib Plan Budget Distrib
Project 1 Project 2 Project 3

20 20
Project 2.1 Project 2.2

WBS elements
Master Data in Investment Management

Investment Program
Hierarchical structure representing business plans for
producing fixed assets or providing services during an
IM Program approval year.

Appropriation Requests
An appropriation request is an idea or wish for
carrying out a measure (such as, an investment or
research and development), which has to be
Appropriation individually assessed and approved by one or more
Requests positions within an enterprise.

Work Breakdown Structure

Individual structural element in a work breakdown
structure (WBS) representing the hierarchical
organization of an R/3 project. Describes either a
concrete task or a partial one that can be further
WBS Elements subdivided.
Capital Investment Hierarchy
Capital Investment Program
 Structuring and Master Data Maintenance

‹ Program Definition
; Program Type
ZIN-CAP ; Budget Distribution (Overall or Annual)
; Responsible Person
; Fiscal Year Variant
; Currency
Z.92 Z.91 .……

‹ Program Position
; Person Responsible
; Reason for Investment
Z.9102 Z.9101 Z.9103
; Priority
; Allowed Assignments

Assignments ; Assigned Measures

‹ Assignments are made:

; Within Projects / Appropriation
Requests
WBS Elements Appropriation requests
Investment Program Master Data Views

General Org. Units

• Reason for investment • CO Area
• Priority • Cost / Profit Center
Used as • Company Code
summarization criteria Used as summarization
in reports. criteria in reports.

Investment
Position
User Fields Depreciation
Not used. Simulation
Not used in IM. This is
ONLY used on AR’s.
Contents

‹ Master Data in Investment Management:

; Investment Programs

; Appropriation Requests
¾ Master Data
¾ Variants and Plan Versions
¾ Status Approval
¾ Mass Change
¾ Reports
Appropriation Request Process Overview

Investment
Program

Approp WBS Project

Approv. Auto.
Idea Request
. Process
. Creation
.
Created

Î" Wish list" ÎROI, NPV, IRR Î Status Updates

Î Interested Î Print forms

people
Î Variants
Î Concept Design
Î Concept Design
Approval
Appropriation Request Numbering Logic

Project running number

V-0691001

Approval year Company code

Assignment to the Investment Program Position

* NOTE: Investment
ZIN-CAP
This link is Mandatory! Program

Z.92 Z.91 .……

Appropriation
Request
 Flow of Values in IM / PS

Planning and Budgeting Actual Values Settlement

Cost Fixed Assets

Centers

Network
Investment
Program

Plan Budget Settlement

Appropriation Settlement
Requests Plan & Automatic
Generation
Investment Periodic Asset Under
Projects Settlement Construction
 IM Integration Points
Investment Program
Budget 130 II M
M
Distributed 130
Plan 130

CO
CO
Investment Position Investment Position Investment Position
Budget 100 Budget 20 Budget 10
Distributed 100 Distributed Distributed
Cost Center
Plan 100 Plan 20 Plan 10
Plan
Budget Actual
Approval
PS
PS
Appropriation Investment Measure
Request “Project” Depreciation FI-AA
FI-AA
Budget 100
Simulation
Plan 120 “Asset Class”
Plan 20
Project
Required Asset 1
ACTUAL VALUES
Settlement
AUC
Settlement

Asset 2
FI
FI MM
MM PM
PM
 Variants and Plan Versions

Investment Program II M
M
* NOTE:
Version Value Only one variant can be
Version 0 350 Submitted for approval!

Investment Position Investment Position

Version Value Version Value
Version 0 250 “Approval” Version 0 100 “Approval”

Appropriation
Appropriation Appropriation
Appropriation Appropriation
Appropriation
Request
Request 11 Request
Request 22 Request
Request 33
Value Value Value
Variant 1 120 Variant 1 130 Variant 1 100
Transferring Plan values to measures

II M
M

Costing: Investment Measure

100.00
10.00
110.00
Overall Plan 5110.00

Automatic Transfer

Costing: Appropriation
Appropriation
100.00 Request
Request 11
10.00
110.00 Overall Plan 110.00
Appropriation Request Worklist (1) Simulation

Click here to customize worklist

Execute the selection

Appropriation Request Worklists (1) Simulation

Click on the
create
button to
create a new
The list is
Appropriation
shortened
Request.
according to
the selection
criteria.
Creating Appropriation Requests (1) Simulation

1
Select the
AR type
Creating Appropriation Requests (2) Simulation
1 Click the
Find button

2
Enter the
Range and
Press Enter

3
The next
number
is proposed,
Click Enter.
 Creating Appropriation Requests (3) Simulation

2 General Data 3 Control Data 4 Org Units

5 Variants
Status management

System Business
Transactions
Status Allow Warning Prohibit
1 X
2 X X
3 X Order CRTD
4 X
Business Transactions
Allow Warning Prohibit
1 X
2 X
3 X
4 X
User Business
Transactions
Status Allow Warning Prohibit
1 X
2 X
3 X
4 X
 System Status’s

SYSTEM STATUS

The following status are set by the system/user as the project goes through its
different stages:

‹ CRTD Created
; The appropriation request has this status when it is created (Automatic).

‹ FAPP For Approval (Manual).

‹ APPR Approved (Manual).

‹ REJD Rejected (Manual).

‹ MDLK Master Data Locked (Manual).

 User Status is Optional (based on Client reqt.)

USER STATUS

The following status are set by the user as the project goes through its different
stages:

‹ 10 Initial
; The appropriation request has this status when it is created
(Automatic).
‹ 20 A Grp Approval
(Automatic on approval)

Note : User status configuration and usage is totally based on client requirement
and is optional
Appropriation Request System Status Life Cycle

System Status

CREATED

postpone request for approval

FOR APPROVAL REJECTED

approve
APPROVED MEASURE CREATED/
close measure REPLACED BY MEASURE

TECHNICALLY COMPLETE
close measure

CLOSED
delete measure
FLAGGED FOR DELETION

END
Automatic Generation of Investment Measure

Transfer of plan values,

Assignment to investment program, Project
Organisational assignments, etc.

WBS 1 WBS 2 WBS 3

Approp. Request
Appropriation
Request
 in IM Context
Appropriation Requests in IM Context

Position
Position 11
Investment
Program Position
Position 1.1
1.1 Position
Position 1.2
1.2

Appropriation
Requests Req.
Req. 11 Req.
Req. 22 Req.
Req. 33 Req.
Req. 44 Req.
Req. 55
 Measures in IM Context

Position
Position 11
Investment
Program Position
Position 1.1
1.1 Position
Position 1.2
1.2

Appropriation
Requests Req.
Req. 11 Req.
Req. 22 Req.
Req. 33 Req.
Req. 44 Req.
Req. 55

Rejected Rejected
Project
Project 11
Projects
Project
Project 1.1
1.1 Project
Project 1.2
1.2 Project
Order 23 Project
Order 34
 Settlement and Direct Capitalisation

Position
Position 11
Investment
program Position
Position 1.1
1.1 Position
Position 1.2
1.2

Appropriation
requests Req.
Req. 11 Req.
Req. 22 Req.
Req. 33 Req.
Req. 44 Req.
Req. 55

Rejected Rejected
Project 1 Project 3
Projects
Project 1.1 Project 1.2 Project 3.1 Project 3.2

Settlement
Settlement

Assets Asset
Asset 11 Asset
Asset 22 Asset
Asset 33 Asset
Asset 44
Planning & Budgeting
Bottom Up planning

‹ After planning at appropriation request level, the

values are rolled up in the investment program as part
of business planning. The approval process now
begins. On approval, measures are created from the
appropriation requests.

‹ The investment program is budgeted whereby the plan

values are copied to budget.

‹ Based on project approval, the budget is then

distributed to approved program measures.
Contents

‹ Planning in Investment Management:

; Planning and Budgeting Overview

; Investment Planning Overview
; Budgeting Cycle
Planning versus Budgeting

Planning Budgeting

‹ Cost-oriented (cost elements, ‹ Funds-oriented (original,

plan versions, period values)
, supplements, returns, annual values)

‹ Easily changed; line items ‹ Binding values; line items for

created if desired each change

‹ No availability check ‹ Availability check: Warning at 90%

Warning message at 105%

Î"FUNDS REQUESTED" Î"APPROVED FUNDS"

Planning on Appropriation Requests & Measures

Investment Program IM
IM
Overall Investment
Plan Budget Distrib
1500

200
Position 1 Position 2 Position 3

200 90
Position 2.1 Position 2.2 Position 2.3

Cost El. Cost El.

400000 400000
401000 401000
90 402000 110 402000
Plan Plan Budget Distrib
Project 2

Appropriation 60 50
Project 2.1 Project 2.2
Requests
WBS elements
Rolling up Values to IM

Investment Program IM
IM
Overall Investment
Plan Budget Distrib
1500

500 600 400

Position 1 Position 2 Position 3

200 200 90 200

Position 2.1 Position 2.2 Position 2.3

90 110
Plan Plan Budget Distrib
Project 2

Appropriation 60 50
Project 2.1 Project 2.2
Requests
WBS elements
Budgeting

Investment Program IM
IM
Overall Investment
Plan Budget Distrib
1500 210

200 210
Position 1 Position 2 Position 3

200 210 90
Position 2.1 Position 2.2 Position 2.3

Appropriation Requests

90 150 110 110 100

Plan Plan Budget Distrib Plan Budget Distrib
Project 1 Project 2

Budgeting 50 50
Project 2.1 Project 2.2

WBS elements
Overall and Annual Values (Plan / Budget)

Investment Program 2006

Plan Budget
Position Overall 2006 2007 Overall 2006 2007
1100 800 300 1100 750 250

Budget
Rollup of distribution
values possible possible

Measure 1 500 300 200 450 250 200

Measure 2 300 200 100 250 200 50

Measure 3 300 300 0 300 300 0

 Planning Scenario

Total capital investments

‹ Create and plan appropriation
Plan: 800
Budget: 750 requests
Distributed: 730 ‹ Roll up values in the program
‹ Approval Process
Position 1 Position 2 Position 3
‹ Create measures from
Plan: 300 Plan: 100 Plan: 400
Budget: 250 Budget: 80 Budget: 400 appropriation requests
Distributed: 230 Distributed: 80 Distributed: 380
‹ Budget program and measures.

Budgeting
Roll up
Measure 1
App. Req. 1 Plan: 100
Budget: 80
Plan 100
Cost Planning Tools

Investment Appropriation Investment Measure

Program Request

Easy
Rough cut planning Cost Element Planning
Cost
Planning
Planning on Appropriation Request

1
Click on the
Variants Tab

3
Click on the
Planning Tab
2
Maintain
Plan Versions
Contents

‹ Planning in Investment Management:

; Planning and Budgeting Overview

; Investment Planning Overview
; Budgeting Cycle
Original Budget Creation

Investment Program II M
Investment Program M
Plan
Plan 110

Position 1 Position 2 Position 3

Plan 80 Plan 20 Plan 10

Copy

Investment Program II M
M
Investment Program
Budget
Budget 110

Position 1 Position 2 Position 3

Budget 80 Budget 20 Budget 10
Budget Updates in IM

1 Budget supplement 3 Budget Supplement & Return

Distribution
From / To
program
l up To program
ota
T t
en m
m
p le gra t
u p Pro ec
S m roj
fro to P

2 Budget return
rn ct
e tu roje m
R P ra
o m rog
l up From program fr P
ta to
To
WBS Budget Updates

Budget supplement Budget return

To project From program

e ct e ct
r oj r oj
p p
In In

Budget transfer

+- 100 From project

-100 +100

-100 j e ct
r o
In p
Budget Management

WBS: V-06910001
Original Current
Budget Budget
Overall 5,000 7,000

2003 2,000 3,000

2004 3,000 4,000 Budget Line Items
Order 400010 Trade Fair
Document Year Activity Amount
030000001 2003 Original 2,000
030000200 2003 Supplement 1,000
030000306 2003 Return (2,000)

Total 2003 3,000

NOTE: CB = OB + Suppl – Ret +/- Transfers

 Budget Update Simulation
Investment Program
II M ‹ Auto Link level 1 Capital
M O.B 300
Project to lowest IM position
C.B 350
ORIGINAL BUDGET
; Set IM Original Budget
Investment Position 1 Investment Position 2 ; Distribute Original Budget
O.B 100 O.B 200 ; Allocate Original Budget
C.B 250 BUDGET SUPPLEMENT
; Supplement IM EUR 50
; Distribute Supplement to PS
Project Definition ; Allocate Budget Supplement
Assignment
BUDGET TRANSFER
WBS 1 ; Transfer EUR 30 from WBS
PS
PS 1.2.2 to WBS 1.2.1
O.B 200
C.B 250

WBS 1.1 WBS 1.2 Budget Updates Report

O.B 80 O.B 120
C.B 170 C.B O.B Supp Trn Ret
WBS 1 250
200 200 50
WBS 1.1.1 WBS 1.1.2 WBS 1.2.1 WBS 1.2.2 WBS 1.2 170
120 120 50
O.B 50 O.B 30 O.B 20 O.B 100 50
WBS 1.2.1 20 20 30
C.B WBS 1.2.2 150
120
100 100 50 -30
20 50 C.B 150 150
120
 Budget Updates Animation (2)
Investment Program
II M
M O.B 300 BUDGET RETURN
C.B 400
350 ; Return Budget within project
EUR 50 from WBS 1.1.1 to WBS1
; Distribute Return from top
Investment Position 1 Investment Position 2 WBS 1 to IM position 2
O.B 100 O.B 200
C.B 250
300

Project Definition Assignment

WBS 1
PS
PS O.B 200
C.B 250 250
200
Budget Updates Report
WBS 1.1 WBS 1.2 C.B O.B Supp Trn Ret
O.B 80 O.B 120 WBS 1 200
250 200 50 - 50
C.B 80 30 C.B 170 WBS 1.1 80
30 80 - 50
WBS 1.1.1 50
0 50 - 50
WBS 1.1.1 WBS 1.1.2 WBS 1.2.1 WBS 1.2.2 WBS 1.2 170 120 50
O.B 50 O.B 30 O.B 20 O.B 100 50
WBS 1.2.1 20 20 30
C.B 50 0 C.B 30 C.B 50 C.B 120
150 WBS 1.2.2 150
120 100
100 50 -30
 Availability Control
No more Funds
WBS available!!
Business
Events
Budget Comm Actual
Invoice
Total 50 10 40
2002 30 5 25
2003 20 5 15 Availability
check

Purchase
order
Purchase
Requisition
 Availability Control Simulation

Budget 200 000

Budget 120 000 Budget 80 000

Actual 80 000 Assigned 100
Assigned 75 000

At 105% budget completion,

A warning message is
Posted by the system and mail
Commitments Activities Sent to the responsible person.
25 000 75 000

At 95% budget completion,

A warning message is
Posted by the system.

Actual costs Commitments Networks / Orders

(purchase order, Items within budget are
80,000 purchase requisition, Successfully posted.
75,000
funds reservation)
25,000

CO
CO MM
MM PS
PS PM
PM
Information System
Structure and Value List
Request Plan by Status
Plan from Appropriation Requests and Measures
Plan / Budget Comparison
Fiscal Year Change
Business Scenario

‹ As part of the year end process, new project plans

have started while approved measures from previous
years are still running. Since a new approval year is
opened, a new investment program is opened.

‹ At the end of the year, all projects with open

commitments and budgets are carried forward.

‹ At the start of the new year, you close the old approval
year.
Contents

‹ Fiscal Year Change:

; Open new approval year.
; Commitment carry forward.
; Budget carry forward for measures.
; Budget carry forward for Investment Programs.
; Close old approval year.
Open New Approval Year

Program 2006 Program 2007

Open New Approval Year

Position Position
Function
Budget Budget
Cfwd Curr. X Copy program Cfwd Curr.
0 280 structure 200 300
X Carry forward
meas./app.req.
M1 100 M1 (Old) 100 newly
X Carry forward
budget values approved
M2 100 M2 (Old) 100 in 2007
after
Open new
M3 80 M3 (Old) approval year
Closed
M4 150

M5 150
Close Old Approval Year

Program 2006 Program 2007

Close Old Approval Year

Position Position
Function
Budget (optional) Budget
Cfwd Curr . Cfwd Curr .
0 280 0 500
X Carry forward
meas./app.req.
M1 100
100 X Carry forward M1100 100
budget values
M2 100
100 M2 100

M3 80
Closed
M4 150
Can no longer be
processed directly M5 150
from Program 2006
 Open New Approval Year

Prog.
Prog. Overall
Approved ...for
...for ...for
...for Prog.
Prog. Overall
Approved ...for
...for ...for
...for
2006
2001 in
in 2006
2001 2006
2001 2007
2002 2007
2002 in
in 2007
2002 2007
2002 2008
2003
Budget Budget
Original 350
350 300
300 50
50 Original
Carryforward Carryforward 300
300 120
10
Return Return
Supplement Supplement
Current Current

Reporting

Measure
Measure11
Overall
Overall 2006
2001 2007
2002
Budget
Budget 300
300 280
280 10
10

Actual 170
170
ActualValues
Values

Commitments 20
20
Commitments(2003)
 New Measures / Original Budget for 2007

Prog.
Prog. Overall
Approved ...for
...for ...for
...for Progr.
Progr. Overall
Approved ...for
...for ...for
...for
2006
2001 in
in 2006
2001 2006
2001 2007
2002 2007
2002 in
in 2007
2002 2007
2002 2008
2003
Budget Budget
Original 350
350 300
300 50
50 Original 400
500 300
400 80
100
Carryforward Carryforward 300
300 120
10
Return Return
Supplement Supplement
Current Current

Reporting

Measure
Measure11 Measure
Measure22
Overall
Overall 2006
2001 2007
2002 Overall
Overall 2007
2002 2008
2003
Budget
Budget 300
300 280
280 10
10 Budget
Budget 400
400 300
300 80
80

Actual 170
170
ActualValues
Values Actual
ActualValues
Values

Commitments 20
20 Commitments
Commitments Commitments
 Commitment Carry forward for Measures

Prog.
Prog. Approved
Approved ...for
...for ...for
...for Progr.
Progr. Overall
Approved ...for
...for ...for
...for
2003
2001 in
in 2006
2001 2006
2001 2007
2002 2007
2002 in
in 2007
2002 2007
2002 2008
2003
Budget Budget
Original 350
350 300
300 50
50 Original 400
500 300
400 80
100
Carryforward Carryforward 300
300 120
10
Return Return
Supplement Supplement
Current Current

Measure
Measure11 Measure
Measure22
Overall
Overall 2006
2001 2007
2002 Overall
Overall 2007
2002 2008
2003
Budget
Budget 300
300 280
280 10
10 Budget
Budget 400
400 300
300 80
80

Actual 170
170
ActualValues
Values Actual
ActualValues
Values

Commitments 20
20 20
20 Commitments
Commitments Commitments
 Budget Carry forward for Measures

Prog.
Prog. Approved
Approved ...for
...for ...for
...for Progr.
Progr. Overall
Approved ...for
...for ...for
...for
2006
2001 in
in 2006
2001 2006
2001 2007
2002 2007
2002 in
in 2007
2002 2007
2002 2008
2003
Budget Budget
Original 350
350 300
300 50
50 Original 400
500 300
400 80
100
Carryforward Carryforward 300
300 120
10
Return Return
Supplement Supplement
Current Current

Measure
Measure11 Measure
Measure22
Overall
Overall 2006
2001 2007
2002 Overall
Overall 2007
2002 2008
2003
Budget
Budget 300
300 280
280 10
10 Budget
Budget 400
400 300
300 80
80
110
Actual 170
170
ActualValues
Values Actual
ActualValues
Values

Commitments 20
20 Commitments
Commitments Commitments
 Repetition of Fiscal Year Change (Optional)

Prog.
Prog. Approved
Approved ...for
...for ...for
...for Prog.
Prog. Approved
Approved ...for
...for ...for
...for
2003
2001 in
in 2006
2001 2006
2001 2007
2002 2007
2002 in
in 2007
2002 2007
2002 2008
2003
Budget Budget
Original 350
350 300
300 50
50 Original 400
500 300
400 80
100
Carryforward Carryforward 300
300 120
10
10
120
Return Return
Supplement Supplement
Current Current

Measure
Measure11 Measure
Measure22
Overall
Overall 2006
2001 2007
2002 Overall
Overall 2007
2002 2008
2003
Budget
Budget 300
300 170
170 120
120 Budget
Budget 400
400 300
300 80
80

Actual 170
170
ActualValues
Values Actual
ActualValues
Values

Commitments 20
20 Commitments
Commitments Commitments
 Close Old Approval Year (1)

Prog.
Prog. Approved
Approved ...for
...for ...for
...for Prog.
Prog. Approved
Approved ...for
...for ...for
...for
2006
2001 in
in 2006
2001 2006
2001 2007
2002 2007
2002 in
in 2007
2002 2007
2002 2008
2003
Budget Budget
Original 350
350 300
300 50
50 Original 400
500 300
400 80
100
Carryforward Carryforward 300
300 120
10
120
10
Return - Return
Supplement Supplement 50
Current Current

Measure
Measure11 Measure
Measure22
Overall
Overall 2006
2001 2007
2002 Overall
Overall 2006
2002 2007
2003
Budget
Budget 300
300 170
170 120
120 Budget
Budget 400
400 300
300 80
80

Actual 170
170
ActualValues
Values Actual
ActualValues
Values

Commitments 20
20 Commitments
Commitments Commitments
Overview of Fiscal Year Change/Year End Closing

Investment Program
Investment Program
Can be repeated
Fiscal Year
Fiscal YearChange
Change

Commitment/Budget
Commitment/Budget
Carryforward for Close Old
OldApproval
ApprovalYear
Carryforward forMeasures
Measures Close Year
Can be repeated
Fiscal Year
Fiscal YearChange
Change Commitment/Budget
Commitment/Budget
Carryforward for
Carryforward forMeasures
Measures
Close Old
Close Old Approval
ApprovalYear
Year

Budget Carryforward Budget Carryforward

Carryforward for
Budget Carryforward
for Program
Program (Optional)
Budget forProgram,
Program,
for (Optional) to Avoid
to Avoid Inconsistencies
Inconsistencies
for Reporting
Reportingvia with the
for
Old
via with theNew
New Program
Program
Old Program
Program