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Office of Resource Analysis and Budget

Information Session

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Office of Resource Analysis and Budget Information Session AGENDA

Introduction

• •

Budget process overview Fund accounting background

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Chartfield descriptions Financial inquiry/reporting Position management Miscellaneous resources Questions

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Office of Resource Analysis and Budget Information Session – Introduction WHO ARE WE?

Amy Gilliland – Director x6521

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Doug Draher – Assistant Director x8312 Sue Guy Alsobrook – Position Management Analyst, Sr. x7698

Nettie Riddick – Budget Assistant x6520

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Location: Administrative Services Building (ASB) suite 160 (the old Goodwill building on Mill Street) http://www3.uakron.edu/rab/

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Office of Resource Analysis and Budget Information Session-Introduction Departmental Function:

Budget

• Planning and development • Implementation • Monitoring • Reporting and analysis •

Position Management

• Funding availability information • Guidance/direction • Reporting and analysis •

Other

• New account requests • Miscellaneous

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Office of Resource Analysis and Budget Information Session-Budget Process Overview

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Office of Resource Analysis and Budget Information Session-Budget Process Overview

• • • •

Current-year status

FY06-07 Budget approved by BOT

$650,000 strategic reduction in operating budgets

– –

Reduction to be distributed soon Operating budgets will then be determined Carryover issues Ongoing review of departmental activity FY07-08 planning process to start in Oct./Nov.

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Office of Resource Analysis and Budget Information Session-Chartfield Descriptions

• • • • •

Using Philosophy as an example:

Fund – (10000) Program – (1000) Location Class – (ARTS&SCI) Department – (A0371001) – (OPER) Speedtype chartfield (2-01155) – shortcut to specific combinations

Account – (####)

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Office of Resource Analysis and Budget Information Session-Fund Accounting All University funds are included in the financial data as shown in this chart: Audited Financial Statements Unrestricted Current Funds Restricted Current Funds Loan Funds Endowment Funds Plant Funds Agency Funds General Fund Tuition and other revenue, Colleges, Departments, Central Obligation expenses Auxiliaries Sponsored Programs and research grants Restricted scholarships Other restricted gifts for a specific purpose Departmental Sales Short-term loans to students Permanent investments and income Current capital expenses for projects Student Organizations Capital assets including buildings, land, equipment, and improvements Other outside agencies

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Office of Resource Analysis and Budget Information Session-Fund Accounting

Unrestricted current funds

• General fund (2-XXXXX) • Auxiliary funds including Housing, E.J. Thomas Performing Arts Hall, Athletics, Athletic Facilities, Parking, Dining Services, Student Union, Wayne Bookstore, Telecommunications and Recreation Center (3-0XXXX) • Departmental Sales and Service accounts including Continuing Education, Computer Solutions, Printing Services, etc. (3-098## or 3-099XX) –

Restricted current funds

• Sponsored programs and research grants (5-XXXXX) • Restricted scholarships (6-XXXXX) • Other restricted funds to be used for a specific purpose

Office of Resource Analysis and Budget Information Session-Chartfield Descriptions The following PROGRAM categories are standard reporting classifications used in higher education reporting. Monthly financials are reported to the

• • • • • • •

Board of Trustees in this format.

Instruction Research –

– –

Other

(faculty and supplies related to the classroom) (indirect cost redistributions, faculty research grants, etc.)

Public Service Workforce Development

(Continuing Education) (various public programs & services)

Academic Support

– –

Libraries Other

(dean’s offices, info tech fee expenses, etc.)

Student Services

(admissions, financial aid, registrar, etc.)

Institutional Support

(non-academic support/administration)

Operation & Maintenance of Plant

grounds maintenance, etc.) (utilities, custodial, building and

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Office of Resource Analysis and Budget Information Session-Chartfield Descriptions The following PROGRAM categories are standard reporting classifications used in higher education reporting. Monthly financials are reported to the

• • • • • • •

Board of Trustees in this format.

Instruction Research –

– –

Other

(faculty and supplies related to the classroom) (indirect cost redistributions, faculty research grants, etc.)

Public Service Workforce Development

(Continuing Education) (various public programs & services)

Academic Support

– –

Libraries Other

(dean’s offices, info tech fee expenses, etc.)

Student Services

(admissions, financial aid, registrar, etc.)

Institutional Support

(non-academic support/administration)

Operation & Maintenance of Plant

grounds maintenance, etc.) (utilities, custodial, building and

Office of Resource Analysis and Budget Information Session-Chartfield Descriptions

• • • •

CLASS Descriptions

classes generally reflect source and intended use

of dollars.

OPER –

regular budgeted operating accounts funded with permanent dollars;

CRSFE –

departmental course fee accounts funded with course fee receipts. Funds are deposited each semester after the refund period;

IDC –

indirect cost redistribution related to departmental grant activity;

FRG –

faculty research grant; unrestricted current funds specifically allocated to a particular faculty member for a research project; • • • • •

ITECH –

student information technology fee dollars. Roughly 65% of the fees are directed to IT, the remaining funds are allocated to the Deans by the Provost;

GASCH –

graduate assistant scholarship (fee remission)

GASTP –

graduate assistant stipends

UNSAL –

unallocated salary account at the Dean’s level

OTHER –

start-up funds, one-time projects, etc.

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Office of Resource Analysis and Budget Information Session-Chartfield Descriptions EXPENSE ACCOUNT Descriptions

Compensation accounts –

expense lines used for salaries (5000-5399) and fringe benefits. (5600-5699) •

Non-compensation accounts

– – – – – –

Student assistants (5400) Supplies & services (5700) Communications (6300) Equipment lease/purchase (6500) Movable equipment (6600) Travel & hospitality (7000)

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Office of Resource Analysis and Budget Information Session-Chartfield Descriptions

• • • • •

Using Philosophy as an example:

Fund – (10000) Program – (1000) Location Class – (ARTS&SCI) Department – (A0371001) – (OPER) Speedtype chartfield (2-01155) – shortcut to specific combinations

Account – (####)

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Office of Resource Analysis and Budget Information Session-Data Inquiries/Reports Financial Inquiry / Reporting

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Office of Resource Analysis and Budget Information Session-Data Inquiries/Reports Financial Inquiry / Reporting https://fs.uakron.edu/psp/fsprod/?cmd=login

Path

Process Financial Information/UA Department Inquiries/

• Inquiry – for online viewing of your budget(s) • Reports – for viewing/printing of budget reports • Save as “Favorite” (in Peoplesoft) 16

Office of Resource Analysis and Budget Information Session-Data Inquiries/Reports Inquiry

Path – Process Financial Information/UA Department Inquiries/Inquiry

2 options

• UA Department Budget – Use for budgets beginning with “2”, “3”, “4”, “6” or “9” • Project to Date Budget – Use for budgets beginning with “5” (Grants) 17

Office of Resource Analysis and Budget Information Session-Data Inquiries/Reports

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INQUIRY - Getting Started

Office of Resource Analysis and Budget Information Session-Data Inquiries/Reports Inquiry – Fill in Speed Type you wish to view

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Office of Resource Analysis and Budget Information Session-Data Inquiries/Reports Inquiry – select proper fiscal year

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UA DEPARTMENT INQUIRY SCREEN

UA DEPARTMENT INQUIRY - Options

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Three Panels

Budget Summary – provides year to date totals for budget, expenditures, and balance remaining. Use only for “2” speed types!

Fund Summary – provides carryover balance, and totals for year to date revenue/expenses and current balance for “3”, “4”, “6”, and “9” speed types.

Detail – where the actual transactions may be viewed. Applicable for all speed types.

What the “DETAIL” Panel Provides

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Budget Transactions (by Account Pool)

Original Budget

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Carryover Budget Transfers throughout the year Drill down on “Budg Trn” magnifying glass Actual Expenditures/Transactions

Drill down on “Jrnl Trn” magnifying glass Remaining Balance (by Account Pool)

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Drilling Down for Detail (Budget & Actual)

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Sample of Detail of Actual Expenditures

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Sample Detail of Budget Transactions

Viewing Detail – a few tips

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Watch out for the “View All” or “View #” – not all data may be represented on the screen Sorting Data

Double click on any column heading (ex. double click on “Expended” and will sort by amount. Double click again and will sort in reverse order.)

Particulary useful for dates, vendor, or amount Download to Excel (click on and hold down crtl key)

REPORTS

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Path – Process Financial Information/UA Department Inquiries/Reports

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Departmental Budget Reports Budget Transaction Reports UA Payroll Journal Detail Set up Run Control ID

First time only for each report (choose Add)

Choose meaningful description [no spaces]

• (ex. Budget_statement) –

After the initial run control creation, choose Search for the appropriate run control in the future

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Creating/Searching for Run Control ID

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Select Proper Run Control for Report

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Report Options – One Budget Statement: fill in desired speed type

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Report Options – All “2” Speed Types (parameter: Fund = 10000)

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Report Options – ex. All Indirect Cost Speed Types

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Reports – Select “RUN” and then choose desired report

Reports (cont)

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TYPE and FORMAT

Web and PDF to view on screen in Adobe

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Web and CSV to view on screen in Excel (is not best choice for some reports) Email and PDF

forget!)

– can email report to yourself or anyone

• Works well if you wish to view later or get sidetracked (and • Will need to complete “Distribution” option also

Click “OK” after choosing options – report is now running and you are returned to “Process Scheduler” Click “Process Monitor” and “Refresh” until

Run Status = “Success” Distribution Status = “Posted”

Then click “Details” link

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Process Monitor

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Click on “View Log/Trace”

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Then click on file generated (PDF or CSV)

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Report Results – Dept Budget Summary

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Report Results – Dept Budget Details

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Budget Transaction Report - Sample

Using Budget Reports Effectively

Financial Inquiry – Reports (Output) 42

Payroll Journal Detail Sample (salaries and fringes)

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Office of Resource Analysis and Budget Information Session

Position Management

Position Management

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What is it?

Position management is a tool by which we maintain information on every regular position and the funds committed for that position, regardless of whether it is filled or vacant.

Why?

• Provides documentation of the addition or discontinuation of positions; • Allows us to monitor budgets by position; • Enables us to track one-time savings realized by vacant positions.

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Position Management Position management is the shared responsibility of the Budget office and Human Resources: • Budget office maintains position information regarding funding; provides detailed reports as requested; maintains temporary funding sources; provides assistance as needed; • HR maintains information related to the classification, bargaining unit, pay schedules and about the employee.

Position Management and the Strategic Position Review Process

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Overview

(Excerpt from the Strategic Review Process Memorandum

www.uakron.edu/provost/budget/StratProsRevPro.php

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The transformative process to strategically realign the University of Akron’s budget has begun. Effective immediately, all open positions, temporary hire requests, retire-rehire requests, stipends, off-line adjustments and position audit requests will be subject to the strategic position review process

Briefly: 1) Dept chairs will confer with Dean regarding position needs and employee actions; 2) 3) 4) 5) Dean has preliminary discussion with Provost; Provost determines whether or not to proceed with rationale process; Rationale form to Dean → to Provost → to SPRC; If approved, prepare appropriate paperwork and forward to the office of the Sr VP & Provost.

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Position Management and Temporary Funding Contact the office of Resource Analysis & Budget for any questions regarding temporary or regular funding.

FYI--Allowable funding for temporary appointments (found in unallocated salary): • Leave without pay • Time release savings • Academic year FIPL (faculty improvement program) savings • Disability retirement one-time savings (on hold for 5 years)

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Office of Resource Analysis and Budget Information Session

Miscellaneous Resources

On-Campus & PeopleSoft Requisitions

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On-Campus Requisitions

• Barnes & Nobles • Central Stores • To reimburse individuals for service provided the requisition should include: – The payee full name – Social security number – Complete mailing address – Brief description of service provided – The amount to be paid – Retain a copy and mail the original to Accounts Payable mail zip +6214 http://www.uakron.edu/busfin/purchasing/

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On-Campus & PeopleSoft Requisitions PeopleSoft Requisitions

• Located under PeopleSoft Financials https://fs.uakron.edu

• Training seminar required https://www.uakron.edu/seminars/ • Training session description http://www.uakron.edu/its/peoplesoft8/peoplesoft.php

• Pays outside vendors • Step-by-step instructions http://www.uakron.edu/its/learning/training/PSoft8Fin.php#Reqs

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Additional Purchasing Option Visa

• Alleviates the use of PeopleSoft • Order office supplies on-line • Visa application

http://www.uakron.edu/busfin/purchasing/docs/visacardapp.doc

• Tax exempt form

http://www.uakron.edu/busfin/purchasing/ElectronicForms.php

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Office of Resource Analysis and Budget Information Session

QUESTIONS?