FY16 SIFC Financial Template Guidelines
Template Make Up
Cover Page:
The cover page is in a contribution margin format. Totals for both revenue and
expense per index are listed on this page. This page also includes information
regarding building reserves, mandated depreciation and per student, per term
fee.
The cover page is completely locked. Each cell is linked back to the
corresponding totals within the index sheets. All numbers located on the cover
page will be summed accordingly as the index pages are completed within the
template.
The cover page was designed to require minimal work and should not be
touched. If there appears to be a discrepancy on the cover page contact your
AABC contact immediately.
Index Page(s): Each index page is in a contribution margin format. Revenues are all at the top,
followed by Salaries, OPE, Other Expenses and transfers.
Revenues and Other Expenses have been further subdivided into subcategories. Each sub-category reflects similar account codes as structured by
OUS’s accounting system. Sub-categories are summed UP. Summing up has
been added to the Financial Templates to help alleviate discrepancies between
different account codes.
All formulas within the index pages are locked and should not be touched.
These formulas are then added automatically within the template to provide
accurate, quick calculations and to ensure the format is consistent across all
budgeting boards.
Populated Info: The AABC has pulled data directly from Banner, the official Oregon State
University accounting system, and have put this information into the template.
The information included is as follows:
Approved SIFC Budget for FY14
Actual Expenses for FY14
Approved SIFC Budget for FY15
The AABC has also entered in projected information for the following
categories: (1) Assessments, (2) Utilities, (3) Payroll, (4) Interest, and will provide
information regarding calculations concerning (5) minimum wage increases on
January 6th, 2015. These numbers (which can be found in the Projected Budget
column should not be changed without notifying the AABC contact first.)
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Completing the Template
To complete the SIFC Financial Template follow the steps below:
1) Select the appropriate index page. If the appropriate Index cannot be found please notify your
AABC contact and we can get this added for you.
2) Find the appropriate account code and title listed on the left hand side of the document.
Account Code Information can be located in the Account Code Template Locations section
a. If the appropriate account code cannot be found follow the steps in 2.a.i.
i. Notify your AABC contact of the additional account code required.
ii. The AABC contact will unlock the template, add the appropriate code, and then
relock the template.
iii. The AABC contact will then notify the department of the update.
3) Select the corresponding cell in the Projected Column in relation to the account code
4) Input the budgeted number
a. The Template will add this information accordingly to the appropriate headings.
b. In the event that you believe a formula is not capturing the information needed, contact
your AABC contact immediately.
5) When all account codes have been entered for each sub-category, determine if the section
requires a comment.
a. Comment requirements can be found in the Comment Section herein
Decision Packages
1) Determine which index the decision package will effect
2) Select the appropriate index
3) Find the appropriate account code
a. If you are missing the account code, refer to the Completing the Template
Section, point 2.a.
4) Select the corresponding cell in the Decision Impact column
a. Decision Impacts are corresponding to the number associated with each
decision. Decision Package 1 will ALWAYS remain decision package across all
the indexes. This means you can have information in Decision Impact columns 3
and 4 and none in 1 or 2 in some indexes.
5) Input the budgeted number associated with the Decision Package
a. Number should be solely for the additional expense associated with the decision
package – the number from the Projected Budget SHOULD NOT BE added onto
it.
i. All summing will be done accordingly and funnel up to the cover sheet
appropriately.
ii. If you have questions regarding how to input information into the
Decision Impact columns, contact your business center contact.
b. Summing up in sub-groups follow the same format and rules associated with the
Projected Budget column.
6) In the event you run out of Decision Impact columns and require more – contact you
AABC contact as soon as possible.
a. The AABC contact will unlock the template, add the appropriate decision impact
column, lock then relock the template.
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b. The AABC contact will then notify the department of the update.
Comments Page
Comments are a way to help show and justify decisions based on collected data and expected
projections. The Comment Section is available to help alleviate many of the concerns addressed at
open hearings by allowing an area within the financial template to address concerns before they are
brought up.
Comments are always welcomed; there is no limit to the amount of comments within the SIFC Financial
Template; however, some items will be required to make a comment.
In order to determine if a comment is necessary for a group of line items, follow the steps outlined
below:
1) Locate the sum of a sub-category
a. Each sub-category should be bold
2) Look at the Projected Percent Change number
3) Determine if the sub-category Projected Percent Change exceeds the listed percent change in
the table below.
a. If the percent change does not exceed the listed percent change below then continue to
step 8.
If the percent change does exceed the listed percent change, continue to step 4.
4)
5)
6)
7)
Number the sub-category within the template.
Go to the comments page.
List the same number in the Comments Tab as was generated in the index sheet.
Include a comment explaining the variance.
a. Include data, assumptions and expected projections within the comments section.
8) One comment completed – move to the next sub-category.
Any question regarding what constitutes a comment, or how to navigate the comment section, should
be addressed with the AABC contact.
Below is a list of the percent changes by Account type and sub-category
Account Type
Sub-Category
Account Code
Percentage Change
Investment
Sales and Services
Other Revenues
Internal Sales
Internal Sales
Reimbursements
05100-05099
06000-06999
08000-08799
09000-09999
79000-79999
25%
25%
25%
25%
25%
10000 - 19999
10%
Revenues
Salaries – Wages & OPE
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Other Expenses
Supplies
Agricultural Related
Services & Supplies
Communications
and Postage &
Shipping
Facilities & Utilities
Related
Fees & Services
Medical & Scientific
Services & Supplies
Assessments
Employee Related
and 1099
Reportable
Expenses
Conferences,
Entertainment, etc.
Fiscal Management
Expense
Debt/Investment
Expense
Miscellaneous
Services & Supplies
Training
20101 – 20401
21007 – 21070
25%
25%
22002 - 22599
10%
23001 - 24299
10%
24501 - 24999
25001 - 25199
25%
25%
28002 - 28400
28502 - 28590
20%
15%
28601 – 28699
10%
28701 - 28732
20%
28801 - 28840
20%
28901 - 28999
25%
29001 – 29052
15%
Transfers to State
of Oregon
Travel
38001 - 38999
20%
39415 - 39119
10%
Sub-contracts &
Sub-grants
Merchandise for
Resale or
Redistribution
39902 - 39999
15%
60000-69999
15%
Subsidy
50000 – 59999
15%
Indirect Costs
70000 – 79999
15%
Transfers
91000 - 99999
15%
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Account Code Template Location
Account Type
Sub-group
Account Code
Investment
Sales and Services
Other Revenues
Internal Sales
Internal Sales Reimbursements
05100-05099
06000-06999
08000-08799
09000-09999
79000-79999
10000 - 19999
Unclassified Salaries
Classified Salaries
Student Pay
GTA Salaries
10100
10300
10500
10600
Supplies
Agricultural Related Services & Supplies
Communications and Postage & Shipping
Facilities & Utilities Related
Fees & Services
Medical & Scientific Services & Supplies
Assessments
Employee Related and 1099 Reportable
Expenses
Conferences, Entertainment, etc.
Fiscal Management Expense
20101 – 20401
21007 – 21070
22002 - 22599
23001 - 24299
24501 - 24999
25001 - 25199
28002 - 28400
28502 - 28590
Debt/Investment Expense
28801 - 28840
Miscellaneous Services & Supplies
28901 - 28999
Training
29001 – 29052
Transfers to State of Oregon
38001 - 38999
Travel
39415 - 39119
Sub-contracts & Sub-grants
39902 - 39999
Merchandise for Resale or Redistribution
60000-69999
Subsidies
Subsidies
50000 – 59999
Internal Sales
Internal Sales
70000 – 79999
Transfers
Transfers In & Out of Fund
91000 - 99999
Revenues
Salaries – Wages
& OPE
Other Expenses
28601 – 28699
28701 - 28732
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AABC Contact information
Department/Board
Main Back up
Childcare and Family Services (OLV)
Jenn
Alex
ASOSU
Curt
Nichole
EdAct, SORCE
Nichole
Curt
SSI
Jonathan
Meghan
MU
Shannon
Jonathan
Student Media
Meghan
Shannon
Music
Tyler
Jenn
SHS
Alex
Kay
CAPS
Kay
Alex
SIFC Admin fee
Mike
Jenn
Rec Sports
Susan
Mitchell/Alex
Diversity Development
Mitchell
Alex
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