Budget & Special Projects, Financial Services
E271 – 105 Administration Place Saskatoon, SK S7N 5A2
Tel: (306) 966-1970 Fax: (306) 966-8351
www.usask.ca/fsd
CANADA
Appendix 2 – Detailed Instructions: 2016/17 Non-Salary Budgeting in Budget Development module
Units are asked to review and modify the “Proposed Budget” amounts in the Budget Development
module of the Self-Service UniFi application in PAWS for revenues, recoveries, non-salary expenses and
interfund transfers for each of their CFOAPALs. Please note that these items should be budgeted in the
Fund, Organization and Program where the underlying activity occurs.
This appendix provides detailed instructions, as well as information on reference sources for entering
non-salary budgets in the Budget Development module. The Budget Development module will remain
open for data entry by units until Monday, February 29, 2016. In order to establish the most realistic
budgets possible, budget lines should be reviewed and adjusted to the best estimate of amounts
expected to be paid/received in 16/17. For interfund transfers, please consider both outgoing and
incoming expected amounts.
Preliminary access to the Budget Development module for the 16/17 budget cycle has been set based
upon the listing of unit financial representatives on file with Budget & Special Projects. The attached
document “Self-Service Budget Development Access List – 2016/17” lists users with current access to
the Budget Development module sorted by Organization code. If the appropriate staff member from
your unit is not on this list, please email your budget access request to unifisupport@usask.ca to ensure
appropriate access is granted prior to the training dates indicated in the cover memo. Requests should
include NSID and Organization code. If there are people listed who should have their access removed,
please indicate those as well.
Budget Development – Instructions
The 16/17 Budget ID in Budget Development is BUD17 and the relevant phase for entering revenues,
recoveries, non-salary expenses, and interfund transfers is 17DIR. Relevant columns are:
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“Base Budget”* – represents 15/16 budgeted amounts for each account code (includes the original
Board approved 15/16 budget and subsequent permanent budget adjustments posted up to
December 9, 2015 – excludes temporary budget adjustments).
“Proposed Budget” – represents the proposed budget for 16/17. Initially, this is the same as “Base
Budget”. Edit as required to reflect your budget estimates for 16/17 (note that if budgeted items
are not expected to recur in 16/17, the relevant budget lines should be zeroed out and deleted).
“Cumulative Change” – the calculated change between “Base” and “Proposed” budgets.
All other columns (e.g. “Adopted” and “Permanent”) provide details of prior year (15/16) budget
history and may be used as required for reference for 16/17 budgeting purposes.
* Note that “Base Budget” in Budget Development DOES NOT refer to the funding source.
www.usask.ca/fsd
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The 17DIR phase should be used to enter all budgeted revenues (5xxxx account codes except 57005 –
see spending allocation note below), all budgeted non-salary expenses including recoveries (78xxx
account codes) and all incoming and outgoing interfund transfers (8xxxx account codes). Your budget
should also include planned spending from accumulated fund balances and other items pertaining to
16/17 identified in the development of your unit’s five-year rolling forecast and other planning activities.
The overall budgeted surplus/deficit within a CFOAPAL should represent the true anticipated
surplus/deficit for the year.
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As with prior years, budgets associated with spending allocations from endowments will be entered
by Budget & Special Projects once confirmed by Treasury. Based on feedback received, the process
has been refined to allow for spending allocation budgets to be entered into Budget Development
earlier in the budget cycle (anticipated to be done in late January 2016). This will allow units more
time to enter the related expense budgets in the spendable funds prior to the Budget Development
data entry deadline of February 29, 2016.
Account 80006 contains various incoming and outgoing interfund transfer budgets entered by units
in past years, which carry forward as the starting point prior to modification in the Budget
Development module. Units are encouraged to review these budgets and, if applicable, consider
moving them to specific interfund transfer categories (e.g. account 80001 for transfer of salaries,
account 80007 for transfer of fund balances, etc.) to better distinguish one type of interfund
transfer from another.
Consistent with prior years, salary and benefit expenses (6xxxx account codes) will be populated by
Budget & Special Projects based on the Position & Salary Verification Worksheets for your College/Unit.
In addition, Budget & Special Projects will adjust the operating budget allocation/envelope (account
59008) once final 16/17 resource allocation levels have been determined, as well as enter the 16/17
spending allocation budgets (account code 57005) for spendable student aid and other funds. To
summarize, you are not required to enter budgets for salaries and benefits (account 6xxxx) or
spending allocations (account 57005) into Budget Development. In addition, Budget & Special Projects
will adjust the difference between the total operating allocation (account 59008) you have budgeted
and the final 16/17 envelope funding after Board approval of the 16/17 detailed budget. This
difference will be posted into the unit’s main fund/org.
For 16/17, the development of comprehensive budgets is encouraged by requiring units to:
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Prepare and populate revenue and expense budgets for all relevant 1 funds starting with “1”
(operating funds) and “2” (ancillary funds), regardless of whether the fund is funded by operating
budget allocation (envelope) or other sources. For a complete listing of your unit’s funds, refer to
Crystal Report 4992 College Report on Financial Activity and the knowledge gained in the
development of your 5-year rolling forecast.
1 “Relevant” funds means funds where budgets are meaningful in managing the associated activities or will inform decision
making. For example, budgeting within individual accountable professional expense funds (APEFs) may not be beneficial
given the time investment required. Therefore, there is no expectation to budget in APEFs.
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Budgeting is encouraged in “3” (Student Financial Aid) funds, particularly those with significant
accumulated fund balances. As in past years, Budget & Special Projects will centrally enter the
16/17 spending allocation budgets for spendable funds in the Budget Development module in early
2016 (notification will be provided once complete) and units are encouraged to budget related
expenditures.
Budgeting continues to be encouraged in “4” (Research) funds which do not have grants attached.
Mechanisms for budgeting in other Research funds and in “8” (Capital) funds are being considered
but are not available for 16/17 detailed budgeting.
Budget Development – Reference Materials
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Crystal reports 5007, 5008 and 5009 are available for comparison of current year proposed budgets
(17DIR) to prior year proposed budgets (16DIR). These reports include information on actual
expenses (full year 14/15 and six months of 15/16) and are refreshed nightly until the end of the
budgeting cycle.
To adjust or add budgeted amounts, please use the online functionality of Budget Development and
make changes directly in 17DIR. The Budget Development Quick Reference Guide provides detailed
instructions on modifying budgeted account values. An online version of the guide is available at:
http://www.usask.ca/fsd/resources/documents/unifi/section9_add.pdf.
o Pay special attention to direction (+ or -) and activity and location codes when
modifying budgets; see the Quick Reference Guide for more information.
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