Data requirements – forward estimates and monthly data
feeds by output
This guidance outlines the steps and requirements for updating your portfolio department’s 2013-14
revised budget and forward estimates for 2014-15 to 2017-18 by output (sub-output) in SRIMS, as
previously outlined to departmental CFOs.
Key dates:
1. 12 December 2013 - The Department of Treasury and Finance (DTF) to distribute SRIMS data
extract files (in Excel format) to Departments (based on the most current updated forward
estimates for budget update). Data extract files to contain a complete trial balance for each
departmental entity for all budget and forward estimate years 2013-14 to 2017-18 inclusive
(guidance is attached (Att B) for your information).
2. 15 January 2014 (5pm) - Departments to load an estimates variation journal into SRIMS to
pending status. This journal needs to ensure that all departmental/entities’ complete trial
balances (Entity/Account/Authority/Related party) for all estimate years 2013-14 to 2017-18
have at least one allocated output (sub-output) for each record.
In loading the estimates variation journal, there is to be no re-allocation of the financial
estimates across entities, authorities and accounts. Entity approval of the journal in SRIMS
certifies that the CFO confirms that this requirement is met.
3. 17 January 2014 (5pm) - DTF to validate and/or submit data and advise Departments of any
issues.
Departments to review uploaded estimates data in SRIMS and submit adjusting journals for
reconciliation with the Budget Update version if required. Journals using ‘0000 - No output’ will
no longer be valid.
4. Departments to provide data feeds (actuals) to SRIMS allocated to output (sub-output) for the
December 2013 period and thereafter on a monthly basis.
Background
On 18 August 2011, DTF issued Information Request No. 11-13, which outlined the requirements for
all general government portfolio entities (budget sector agencies), excluding regulatory and other
part funded agencies (also known as non-budget sector agencies), to provide existing budget and
forward estimates data by output (sub-output). The purpose of the move to outputs-based estimates
(and actuals data collection ) is to:

provide better information on which to advise government;

utilise SRIMS to produce output financial and non-financial tables for the budget papers; and

enable reporting by Government Purpose Classification (GPC) for all statutory publications for
which no data currently exists within DTF.
The timelines were based on the then estimated go-live date for the State Resource Information
Management System (SRIMS) of November 2011. Although a substantial amount of preliminary work
was done in preparing the data, this request was not implemented at the time due to delays in
bringing SRIMS functionality on line.
This guidance outlines the revised timelines for all general government sector entities to update the
budget and forward estimates currently contained within SRIMS. All line items in the trial balance are
to be allocated to an appropriate output (sub-output) in SRIMS.
Data for entities in the PNFC and PFC sectors are also being converted to an outputs basis in a similar
process and timeline to the one proposed here.
It is intended that the departmental output information will ultimately be used to generate output
costs for budget paper production going forward and to provide useful comparative analytical data.
In addition, Departments were originally advised in 2011 that financial data (actual trial balance)
would be required to be provided in SRIMS by output on a half-year basis until June 2013 and
thereafter on a monthly basis. Entities have been encouraged to provide monthly data feeds by
output in the intervening period and a number have done so. Consistent with the timing of the
conversion of forward estimates data in SRIMS to an outputs basis, monthly data feeds by output
have been delayed until January 2014. As with past practice, the data feed for the six-month period
ending 31 December 2013 by outputs will be required as part of the preparation for publication of the
Mid-Year Financial Report (MYFR).
Action now required - forward estimates by output
As discussed at the CFO forum on the Tuesday 22 October, DTF is now seeking departments’/entities’
assistance to convert the forward estimates to an output structure. Now that the forward estimates
reflect the 2013-14 Budget Update and the machinery of government changes are reflected in the
respective departments, this exercise can commence. The following is the sequence of events to
accomplish this exercise:
10-11 December, DTF will extract all departmental (and associated entities) trial balances for the
budget and forward estimates year from the SRIMS by Entity/Account/Authority /Output/Related
party for the period 2013-14 to 2017-18 inclusive.
DTF will distribute the data extracts to departments by no later than 5pm on 12 December 2013. The
SRIMS data extract in excel will include a complete trial balance for each departmental controlled and
administered entity for all budget and forward estimate years (2013-14 revised to 2017-18 inclusive)
including the output (sub-output) and records currently allocated to no output.
Departments are requested to allocate each record currently allocated to no output for all entities by
authority/account/Related Party across an appropriate output (sub-output) within the trial balance. In
SRIMS it is critical that all records be allocated to at least one output (sub-output) regardless of the
account classification. It is recommended that departments use a similar basis for allocating the
data by output/sub-output as was used in the methodology for the 2012-13 Annual Financial
Report, and/or the 2013-14 Mid-Year Financial Report.
The data extracts distributed to departments will be in such a format as to be easily converted to a
CSV file for loading back into SRIMS as an estimates variation once the conversion exercise is
complete. Departments are requested to indicate to their normal DTF contact when they are in a
position to load the estimates variation journal, at which point DTF will need to lift various business
rules. DTF requests that this occurs no later than 5pm on Wednesday 15 January 2014.
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For general government regulatory and other part funded agencies (general government other)
where there is only one output, their budget and forward estimates will be allocated to a nominal
output within the SRIMS that has been used to map the estimates of these agencies to the
appropriate government purpose classification (GPC). For SRIMS, it is proposed that this process of
moving the estimates from a ‘No Output’ basis to an output basis will be undertaken by DTF. Once the
data have been updated in SRIMS, this allocation can be refined by these entities, as appropriate,
through consultation with DTF and the relevant department.
Data validation rules/requirements for budget and forward estimates data
The following data validation requirements must be adhered to when converting the budget and
forward estimates data extract to include an appropriate output (sub-output):

entity, authority and account must still balance; there is no requirement to balance by output
as part of this exercise; and

in completing the template there is to be no re-allocation of the financial estimates across
entities authorities and accounts. Submitting the resultant journal into SRIMS certifies that
the CFO confirms that this requirement is met.
Estimate variation journals that are loaded between now and the activation of the business rule that
prevents the use of ‘no output’ and that impact on a department’s/entity’s forward estimates as
contained in the 2013-14 Budget Update (such as non-policy variations for the 2014-15 Budget and
BERC submissions) will also need to be prepared on an output basis.
Monthly actuals by Outputs
Consistent with the existing SRIMS business rules, the use of the output code ‘0000 no output’ will no
longer be accepted in SRIMS as soon as conversion of the forward estimates to an outputs basis and
the 2013 mid-year data feeds by output have been completed.
Further information and FAQs
To further assist departments to complete the data exercise, frequently asked questions (FAQs),
previously provided in the November 2011 Information Request, have largely been reproduced in
Attachment A.
If you have any questions regarding this information request, please contact your DTF Departmental
Relationship Manager.
Steve Mitsas
Jenny Atta
Director, Financial Reporting
Director, Portfolio Analysis
Attachment A
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Frequently asked questions
To further assist departments to complete the data exercise the following frequently asked
questions (FAQs) have been developed:
1. Does my department need to complete the exercise for the full trial balance or for only
expense, asset and revenue account classifications?
For the purposes of this exercise, departments should use the same basis for allocating the
forward estimates as was used for feeding the 2012-13 trial balance by output for the Annual
Financial Report, where all trial balance records are required to be allocated to an output. Where
a department’s output structure has changed for 2013-14 (for example, following the recent
machinery of government changes), the allocation to outputs (sub-outputs) is to be adjusted in
line with the new structure. It should be noted that initially DTF is primarily concerned with
expenses, revenues, non-financial assets and total assets. These items are the basis of DTF advice
to the Government on spending against outputs and also form the basis for allocations to GPC.
2. What is the purpose of collecting the forward estimates data by output (sub-output)?
The purpose is to generate output costs for budget paper production and to provide useful
comparative data for analytical purposes.
In addition, the conversion of budget and forward estimates data to an outputs-based structure is
to better enable Victoria to meet its ABS GFS reporting obligations in reporting by government
purpose classification for which Victoria is lagging other states. DTF notes that achieving these
objectives is likely to be an iterative process and the initial data collection may not achieve all
objectives. DTF will work with departments to refine the process going forward
3. What outputs do departments use?
The output list by department as per the 2013-14 Budget papers. This output list is also currently
reflected in the SRIMS CoA, and all outputs are department specific.
4. What sub-outputs do departments use?
The current list of sub-outputs (outputs disaggregated to enable correct classification of data to
government purpose classifications) is included in the SRIMS chart of accounts (COA) in a
hierarchical format (each sub-output maps to a single output code).
5. What if a department needs a new sub-output created?
Contact the SRIMS Helpdesk at SRIMS.support@dtf.vic.gov.au to request that a sub-output be
created in SRIMS and for the department to be provided with the required detail (code, name and
mapping to GPC code).
6. Will the updated opening balance sheet be included in the data extract sent out by DTF?
The rollover of the 2012-13 closing balances (balance sheet) to the opening balances of 2013-14
will have been completed prior to the data extract being sent out. Machinery of government
changes will be processed in the 2013-14 revised budget field in SRIMS and therefore will not
impact the 2013-14 opening balances. As a result, the data extract sent out by DTF will
incorporate updated opening balances.
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7. Is there a suggested or potential method for departments to complete the exercise?
Departments are encouraged to use similar methodologies to those used for the submission of
trial balance by output data for the 2012-13 Annual Financial Report tailored for known
adjustments across the forward estimates.
8. Will departments receive an updated SRIMS chart of accounts?
The SRIMS COA has been updated to include all current outputs for 2013-14. This also includes the
sub-outputs, mapping to the relevant GPC codes.
9. Will departments know how the departmental outputs map to the GPC codes?
As above, departments have access to a full listing of the SRIMS COA. This includes the mapping
from output (sub-output) to the relevant GPC code. Note that certain accounts are mapped to
specific GPCs regardless of the output (sub-output) allocation.
10. Are departments required to complete the exercise for both controlled and administered
entities?
Yes, departments are required to complete this exercise for all controlled and administered
entities. These entities are known in the SRIMS as budget sector agencies.
11. Are departments required to include general government other entities (general government
regulatory and other part funded agencies – known as non-budget sector agencies in the
SRIMS)?
General government other entities are only required to complete this exercise where they use
more than one output. The budget and forward estimates data for entities that only use one
output will be nominally allocated against this output (sub-output) by DTF.
12. Will departments have an opportunity to adjust the data after it has been posted in SRIMS (i.e.
after 17 January, 2014)?
Yes, departments should review the information in SRIMS as soon as possible after it has been
posted and submit an adjustment journal if required.
13. Will the data extract include 2017-18?
Yes, the years included in the exercise are 2013-14 (revised) to 2017-18 inclusive.
14. Will future budget estimates update journals in SRIMS be required to include an output for each
line item (for example to reflect a BERC funding decision)?
Yes, all future budget estimate update journals will require each line item to be allocated to the
appropriate output (sub-output). Refer to Budget Update Guidance – general government sector
on the DTF website.
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