Transcript Slide 1
UNIVERSITY OF CALIFORNIA, RIVERSIDE New Chair Orientation September 19, 2007 Academic Planning and Budget - http://ucrapb.ucr.edu/ Organizational Structure • Institutional Planning Bob Daly, Assistant Vice Chancellor [email protected] http://ucrapb.ucr.edu/institutional_planning/institutional_planning.htm • Resource Management & Analysis Matthew Hull, Assistant Vice Chancellor [email protected] http://ucrapb.ucr.edu/bud_res_analysis/budget_and_resource_analysis.htm • Real Estate Services Lisa Hjulberg, Director [email protected] http://res.ucr.edu/ • Capital & Physical Planning Tim Ralston, Assistant Vice Chancellor [email protected] http://ucrapb.ucr.edu/capital_and_physical_planning/capital_and_physical_planning.htm • Audit & Advisory Services Michael Jenson, Director [email protected] http://iviews.ucr.edu/iviews/iVIEWS_EACS.links?p_link=auditadvisory Three-Quarter Average FTE and Headcount Enrollment 2002-03 2003-04 2004-05 2005-06 Actual Actual Actual Actual 2006-07 2007-08 2008-09 Actual Projected Projected 3-QTR-Avg FTE Actual Undergraduate Credential Graduate 3-QTR-Avg Actual FTE 12,736 117 1,559 14,412 13,511 118 1,747 15,376 13,406 88 1,772 15,266 12,973 87 1,827 14,887 13,266 68 1,871 15,205 13,840 89 1,921 15,850 14,352 89 2,017 16,458 Budgeted Undergraduate Credential Graduate 3-QTR-Avg Budgeted FTE 12,286 1,685 13,971 13,639 1,728 15,367 13,305 1,910 15,215 13,675 1,990 15,665 13,295 2,070 15,365 13,969 2,010 15,979 14,544 2,110 16,654 441 9 51 Undergraduate Credential Graduate 13,680 122 1,594 14,560 120 1,785 14,406 91 1,812 13,919 87 1,859 14,188 68 1,901 14,661 90 1,961 15,204 90 2,060 Total 3-QTR-Avg 15,396 16,464 16,310 15,865 16,157 16,712 17,354 Actual vs Budget (778) (160) (129) (196) 3-QTR-Avg Headcount Fall New Headcount Enrollment 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 Actual Actual Actual Actual Actual Projected Undergraduate Fall New Freshmen New Transfers Total New Undergrad. 3,563 859 4,422 3,889 909 4,798 3,456 822 4,278 2,988 897 3,885 3,594 835 4,429 3,850 900 4,750 357 274 631 404 346 750 354 326 680 318 349 667 313 358 671 338 386 724 5,053 5,548 4,958 4,552 5,100 5,474 Graduate Fall Total New Master's & Cred. New Doctoral & Med. Total New Grad. Retention and Graduation Rates 1997 Retention Rates Percent Retained One Year Total Percent Retained Two Years Total 1998 1999 2000 2001 2002 2003 2004 2005 85.5% 85.6% 83.6% 84.5% 85.4% 84.9% 84.8% 85.8% 85.9% 75.4% 74.5% 74.4% 74.9% 73.6% 74.0% 74.0% 75.2% Graduation Rates Percent Graduating in Four Years Total 37.1% 37.0% 37.8% 36.6% 36.4% 39.4% Percent Graduating in Five Years Total 59.6% 59.2% 61.0% 58.7% 59.3% Percent Graduating in Six Years Total 64.4% 64.5% 65.3% 63.6% Student Headcount-to-FTE Conversion Factors STUDENT LEVEL: 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 LD + UD UNDERGRAD POSTBACC. GRAD-1 GRAD-2 0.928 0.931 0.932 0.935 0.944 0.958 0.985 0.996 1.000 1.000 0.990 0.979 1.000 1.000 1.000 1.000 1.000 1.000 0.903 0.921 0.938 0.944 0.926 0.908 NOTE: If computed conversion ratio > 1.000, the ratio is capped at 1.000 Lower Division = Freshmen and Sophomores Upper Division = Juniors and Seniors Postbaccalaureate = Education Credential students Graduate-1 = Masters and Doctoral not advanced to candidacy Graduate-2 = Doctoral advanced to candidacy Headcount to FTE Conversion Factors are based on a six-quarter average with a two-year time lag. For example, the conversion factors to be applied to 2002-03 enrollment are based on units attempted per student headcount in Fall 1999, Winter 2000, Spring 2000, Fall 2000, Winter 2001, and Spring 2001. Current Fund Expenditures by Fund Group FY 2005-06 Sales & Serv. - Aux. 7.99% Sales & Serv. - Educ. 0.84% Other 2.28% Federal C&G 17.54% General Funds 45.12% Private Gifts, C&G 4.00% Local Gov't C&G 0.55% Special State Approp.& Contracts 2.16% Prepared by UCR, Academic Planning and Budget. Source: 2005-06 Campus Financial Schedule D Student Fees 18.65% Endowment 0.86% Grand Total: $411,049,000 Enrollment Growth Resources Fall, Winter, Spring 2007-08 The driving force of the I&R budget is enrollment growth. According to Compact negotiated with the State, new enrollment is funded at what is called the Marginal Cost of Instruction (MCOI). 609 31.64 13.84 Enrollment Growth FTE New Faculty FTE New TA FTE 8,585 3,411 Marginal Cost Funding (State Resources) Marginal Cost Funding (Student Fees) $ $ Total General Funds Total Student Fees Total Resources 5,228,265 2,077,299 $ 7,305,564 Uses Faculty Salaries @$53,800 Faculty Benefits @20% Generic Support @ $5,000 Teaching Assistants (Sal, EB, FR, GSHIP) Library Allocation (@$600/FTE) Programmatic Support Infrastructure Support Total Uses 1,702,232 340,446 158,200 685,703 365,400 $ 3,251,981 Balance Available $ 4,053,583 Helpful Information and Policies FACULTY RECRUITMENT FUNDING The Faculty Recruitment Package Policy establishes the amount and the manner in which Chancellorial funding will be provided to the Schools and Colleges for faculty recruitment packages, also known as Initial Complements. This policy applies to General Fund I&R faculty FTE only. Governing Campus Policy: The University Of California, Riverside Faculty Recruitment Package Policy -A Policy on Chancellorial Support for Faculty Recruitment Packages http://ucrapb.ucr.edu/bud_res_analysis/allocation/Faculty%20Recruitment%20Policy%2 0effective%207_1_06.pdf Helpful Information and Policies EXTRAMURAL FUNDS CLASSIFICATION The University receives extramural funding through a variety of channels, such as gifts, contracts, grants, service agreements, sales and service activities, and agency funds. A policy was developed to aid in the proper classification of all extramural funds received by the Campus and to establish administrative responsibility for the management of extramural funds. Governing Campus Policy: Campus Policy Number: 200-45 -- Extramural Fund Classification http://www.vca.ucr.edu/index.php?content=policies/viewPolicies.php&policy=200-45 Helpful Information and Policies ALLOCATION OF FEDERAL AND PRIVATE LOCAL COST RECOVERY FUNDS A campus policy governs the allocation of all Federal cost recovery (Opportunity and Off-The-Top Funds), and Private and Local contract and grant cost recovery (Educational Funds) received by the campus. This policy divides the allocation of Opportunity Funds, Off-The-Top Funds, and Education Funds into four groups: Pre-Group I, II, and III Genomics ICR Set-Aside is a Garamendi-like set-aside for the purpose of funding campus capital investments, Group I consists of programs which the Office of the President or the Chancellor have mandated be funded with these sources, Group II consists of those departments which provide direct support to the research effort of the campus, and Group III consists of Schools and Colleges that engage in research activities that generate Federal and Private/Local indirect cost recovery Governing Campus Policy: A Policy for the Allocation of Federal and Private/Local Indirect Cost Recovery Funds (Facilities and Administrative Costs) http://ucrapb.ucr.edu/bud_res_analysis/allocation/NewICRPolicyFY06-07rev11-06.pdf Helpful Information and Policies ANNUAL CONTRACT AND GRANT REPORT ON EXPENDITURES The Annual Report provides information on expenditures, direct and indirect, associated with contracts and grants awarded to the University of California, Riverside (UCR) by non-University entities. These expenditures constitute charges assigned to the contract or grant in order to fully recover expenses incurred by UCR. Information is provided at both the Organization and Department levels. Report Website: http://ucrapb.ucr.edu/bud_res_analysis/Reports/reports.htm Helpful Information and Policies SALE AND SERVICE ACTIVITIES Sales and Service Activities are non-profit, campus business enterprises, whose functions are to provide quality services and goods at rates that are reasonable and equitable. These enterprises often have a measurable impact on the campus through their pricing and quality decisions, their charging practices, and their billing methods and cycles. While these Sales and Service Activities have the advantage of being campus based, they are simultaneously constrained by University wide and campus policy decisions, such as those related to employee classifications, union contract provisions, salary range adjustments, employee benefits, etc. Governing Campus Policies: Campus Policy Number: 300-66 -- Sales & Service Activities: Establishment and Budgetary Review http://www.vca.ucr.edu/index.php?content=policies/viewPolicies.php&policy=300-66 Campus Policy Number: 300-66A -- Sales & Service Activities: Establishment and Budgetary Review Organization Sales and Service Fund Policy (OSSF) http://www.vca.ucr.edu/index.php?content=policies/viewPolicies.php&policy=300-66A Helpful Information and Policies COURSE MATERIAL FEES A Campus may charge a Course Materials Fee for students to participate in the instructional activities of a course, including: the cost of providing course materials to be consumed, retained or used by the student; the special costs associated with use of University-owned tools, musical instruments, or other equipment; or the cost of other materials or services necessary to provide a special supplemental educational experience of direct benefit to the student not covered by the normal instructional budget. Governing Campus Policy: Campus Policy Number: 550-25 -- Course Materials Fee: Establishment and Budgetary Review http://www.vca.ucr.edu/index.php?content=policies/viewPolicies.php&policy=550-25 Helpful Information and Policies FACULTY HOUSING ASSISTANCE PROGRAMS UC Mortgage Origination Program (MOP) -- The MOP exists to promote the recruitment and retention of faculty and senior management in support of the education, research, and public service missions of the University of California. Temporary Housing -- Temporary Housing is available on-campus. Faculty Housing -- The Campus owns 6 family homes in the Redington Community and is currently negotiating the purchase of an additional 78 individual homes in the Creekside Terrace development for initial rental and future sale to eligible faculty. Information on program or housing eligibility, FAQs, and other additional information and useful links are available on the Real Estate Services WebPage @ http://res.ucr.edu/ Enrollments & Physical Planning Campus Development to Support Projected Program Needs LRDP Projected Program Space Type Fall 2005 SF Academic & Professional Programs 2015 SF 2,624,510 6,200,000 Administration & Support 931,278 1,202,181 Student Services 144,228 500,000 Recreation & Athletics 146,939 470,000 1,724,830 3,430,526 5,571,786 11,802,707 Housing TOTAL Enrollments and Capital Planning State Funded Program Student FTE Rolling 5-year prioritized list Faculty FTE Instruction & Research Space Types Response to Program (vs. entitlements) Strategic Investment Classrooms / Class Labs Research Labs & Support Asset Base Infrastructure Faculty Offices & Support Enrollments & Capital Planning 2007-12 State Funded Program Completion of research bldgs Completion of classrooms Completion of infrastructure West Campus Development GSOE + Public Policy Infrastructure Enrollments & Capital Planning Non-State Funded Program Student Headcount Rolling 5-year prioritized list Staff Headcount Self supporting enterprises Operating/Business Plan Beds Strategic Investment Parking Asset Base Infrastructure Food, Rec, Other Enrollments & Capital Planning 2006-11 Non-State Program Completion of new Commons Completion of new UG Housing Completion of new Child Care West Campus Development Family Student Housing Infrastructure Enrollments & Space Management Procuring & Projecting Space Student FTE Student HC Faculty FTE Staff HC I&R Space non-I&R Space CPEC Guidelines Classroom, Class Lab Utilization Operational Plans Managing the Asset Policies, Partnering & Reporting Systems Development Inventoried Assets Changes in UCR Space Actual Projected 97-98 06-07 % change 3,906,114 5,635,617 44% 6,309,357 6,661,060 6% 728,355 1,836,792 152% 1,963,611 2,108,276 7% 76 93 22% 106 112 6% Classroom ASF 66,924 83,289 24% 100,334 116,319 16% Classroom Stations 4,600 5,500 20% 6.240 6.630 6% Bed Count (Housing) 3,166 5,238 65% 5,938 6,438 8% GSF I&R ASF Classrooms 07-08 12-13 % change Five-Year Capital Program 2006-07 to 2010-11 State and Non-State Funds 900,000,000 800,000,000 700,000,000 600,000,000 500,000,000 400,000,000 300,000,000 200,000,000 100,000,000 0 UCR UCSB State Non-State UCB Space Management Resources School / College Contact Phone Email AGSM Margie Dufford 827-2518 [email protected] Biomed Ariel DeGuzman 827-6251 [email protected] BCOE Tim Willette 827-1241 [email protected] CHASS Dan Rockholt 827-7111 CNAS Tina Bryant 827-3325 [email protected] GSOE Marcia Iamanaka 827-6280 [email protected] VCR Kathrine Fruge [email protected] 827-4814 [email protected] Audit & Advisory Services Mission Statement Our mission is to assist the University community in the discharge of their oversight, management, and operating responsibilities by providing relevant, timely, independent and objective assurance, advisory and investigative services using a systematic, disciplined approach to evaluate risk and improve the effectiveness of control and governance processes. Vision We advance the University of California’s ability to achieve its mission by promoting a culture of integrity and accountability. ABCD’s of A&AS A – Auditing B – Business Consulting C – Controls (Internal) Training D – “Detectives” Whistleblower Investigations pertaining to financial fraud, waste and abuse Fiduciary Responsibility to Taxpayers To be good stewards of the University resources committed to our care, assets must be: Properly safeguarded . Managed. Accounted for accurately and timely. Duties of Department Chairs APM-245-4: A department chair is a faculty member who serves as the academic leader and administrative head of a department of instruction or research APM-245 Appendix A: The chair’s administrative duties include the following: 5. To prepare the budget and administer the financial affairs of the department, in accord with University procedures. 8. To be responsible for the custody and authorized use of University property… 10. To maintain records and prepare reports in accord with University procedures. Occupational Fraud “ The use of one’s occupation for personal enrichment through the deliberate misuse or misapplication of the employing organization’s resources or assets.” 3 Elements of Fraud Concealment of Act Deliberate Act Conversion to Personal Benefit Examples of Fraud False claims Bribery Conflicts of interest Theft Embezzlement Misappropriation of funds, assets Document forgery/alteration Misrepresentation of information on documents or reports/FS Common Types of Fraud at UC • Procurement Card • • • • • • • Fictitious travel vouchers & purchase orders Unrecorded vacation and sick leave University resources used for personal gain Entertainment without legitimate business purpose Missing cash without forced entry Unrecorded cash collections Payroll Issues Fraud is Costly Direct monetary costs/losses to the dept. Devastating (senior trusted employee) Question management skills Time and resources involved in investigation procedures Disciplinary action decisions Damaged careers and reputations Negative impact on staff morale Possible external agency audits Negative impact on future funding Negative media exposure Red Flags of Fraud Lifestyle and Personality Organizational Financial Documents Accountability and Control Other Red Flags of Fraud 1. Lifestyle and Personality Wheeler/Dealer Dominating Personality Close Customer/ Vendor Relationships Poor Money Management Unusual or Change in Personality (alcohol, drugs, sleep, irritable, Dissatisfied Worker defensive, argumentative) Unable to Relax Living Beyond Means No Vacation/Sick Time Too Good to Be True Performance *From Harvard Internal Audit Home Page Red Flags of Fraud 2. Organizational No Communication of Expectations Too Much Trust in Key Employees Lack of Proper Authorization Procedures *From Harvard Internal Audit Home Page Lack of Attention to Detail Changes in Organizational Structure Tendency Toward Crisis Management Red Flags of Fraud 3. Financial Documents Missing Documents Alteration of Documents Excessive Number of Voided Documents Questionable Handwriting or Authorization Duplicate Payments Excessive Use of Clearing Accounts Unusual Billing Addresses or Arrangements Address of Employee Same as Vendor Duplicate or Photocopied Invoices Unusual Purchases Cash Overages and Shortages *From Harvard Internal Audit Home Page Red Flags of Fraud 4. Accountability and Control Lack of Separation of Duties Inadequate Training Lack of Physical Security Lack of Numeric Control over and/or Key Control Sensitive Documents (e.g. Weak Links in Chain of checks) Controls and Accountability Missing Independent Checks on Performance Lax Management Style Poor System Design *From Harvard Internal Audit Home Page Red Flags of Fraud 5. Others Customer Complaints Stale or Increasing Reconciling Items Excessive Credit Memos Common Names and Addresses for Refunds Inventory Shortages Increased Scrap Large Payments to Individuals (Form 5’s) Post Office Boxes as Shipping Addresses Excessive Employee Overtime General Ledger Out of Balance Source: Business Fraud Detection Services Fraud Prevention Measures 1- Strong Internal Controls 2- Background Checks on New Employees 3- Continuing Monitoring Procedures 4- Established Fraud Policies 5- Willingness to take action 6- Employee Ethics Training 7- Anonymous Fraud Reporting Mechanism 8- Workplace Surveillance Helpful Hints Be involved with finances Compliance with policies/procedures Set an example Continual monitoring procedures Take timely action/steps to minimize fraud Employee training Independent reconciliation procedures Be Aware of Red Flags to Detect Fraud Balance Risk and Controls Be ethical and do the right thing Conclusion on Fraud Detection “ Relatively few fraud and abuse offenses are discovered through routine audits. Most fraud is uncovered as a result of tips and complaints from other employees.” Source: Association of Certified Fraud Examiner Whistleblower Policies Policy on Reporting and Investigating Allegations of Suspected Improper Governmental Activities and Policy for Protection of Whistleblowers From Retaliation and Guidelines for Reviewing Retaliation Complaints (Whistleblower Protection Policy) represent the University’s implementing policies for the California Whistleblower Protection Act Effective October 2002 http://www.ucop.edu/ucophome/coordrev/policy/10-04-02.html POLICY OBJECTIVE To assure an appropriate INSTITUTIONAL response to any known or suspected impropriety and to create an environment that encourages candor while protecting the rights of all parties (i.e. whistleblowers, investigation participants, subjects and investigators). Improper Governmental Activity Any activity by a state agency or by an employee that is undertaken in the performance of the employee’s official duties, whether or not that action is within the scope of his or her employment, and that (1) is in violation of any state or federal law or regulation, including, but not limited to, corruption, malfeasance, bribery, theft of government property, fraudulent claims, fraud, coercion, conversion, malicious prosecution, misuse of government property, or willful omission to perform duty, or (2) is economically wasteful, or involves gross misconduct, incompetency, or inefficiency. Serious or substantial violations of University policy may constitute improper governmental activities. Must directly involve the University either as victim or perpetrator PROTECTED DISCLOSURE Any good faith communication that discloses or demonstrates an intention to disclose information that may evidence: 1) an improper governmental activity; or 2) any condition that may significantly threaten the health or safety of employees or the public if the disclosure or intention to disclose was made for the purpose of remedying that condition. Whistleblower Person/entity making a protected disclosure (reporting party) UC employees (academic personnel or staff), students, applicants for employment, vendors, contractors or general public NOT investigators or fact-finders (do not determine appropriate corrective or remedial action that may be warranted) Section III Conditions 1. Possible violation of any state or federal law or 2. 3. 4. 5. regulation Significant internal control or policy deficiency that puts campus at risk of potential losses Likely to receive media or other public attention Misuse of campus resources or creates an exposure to a significant liability Significant possibility of being the result of a criminal act Section III Conditions (continued) 6. Significant threat to the health or safety of employees, students or the public 7. Situation that is economically wasteful, or involves gross misconduct, incompetence, or inefficiency 8. Likely to involve multiple investigative units 9. Significant or sensitive for other reasons Significant = $1,000 Making a Whistleblower Report REPORTS: Encouraged to be written May be oral Should be factual and detailed May be direct or anonymous Making a Whistleblower Report Reports could be reported to: Campus investigative units UC Whistleblower Hotline (800-403-4744) Locally Designated Official (Gretchen Bolar) Reporting employee’s immediate or other supervisor Other appropriate campus administrators State Auditor or State Auditor Hotline CONTACT INFORMATION Telephone: 951- 827-4667 Ext 1 – Mike Jenson (Director) Ext 2 – Beth Clarke Ext 3 – Noahn Montemayor Ext 4 – Agnes Ranosa Ext 5 – Toffee Jeturian Ext 6 – Laura Bishin http://www.audit.ucr.edu/ FAX: 951- 827-7209 Address: 1201 University Avenue Suite 209 (University Village) We’re Here THE END “Be ethical, do the right thing”