KANSAS STATE
UNIVERSITY
UNDERSTANDING BUDGETS
IN FIS
Cindy Bontrager
Jean Bramwell
Geneva Jahnke
General Information and
Definitions
General Information and Definitions
 Training


Goals
Understand the difference between allocated
and non-allocated funds
Discover how the annual budget interfaces
into FIS

Learn to prepare budget/fund transfers

Review budget reports
General Information and Definitions
 Centrally Allocated
Funds

Budget amounts are downloaded into FIS

Only allocated to non-grant fund projects
Centrally Allocated Funds
Fund
Source
1000
0003
1000
Description
Sub Agency
Fund Type
Operating Expend - Main Campus
M
GU
1003
Operating Expend-including Off
E
GU
1000
1020
Cooperative Extension Service-
E
GU
1000
1030
Agriculture Experiment Station
E
GU
1000
5003
Operating Expend - Vet Med
V
GU
1900
1900
EDIF - AES
E
GU
2062
2000
General Fees Fund
M
GU
2062
2001
General Fees Fund - DCE
M
GU
2062
2002
General Fees Fund - Salina
M
GU
2062
2003
General Fees Fund - Int Programs
M
GU
2129
5500
General Fees Fund - Vet Med
V
GU
3044
1300
Federal Extension Fund - ESARP
E
GU
3046
1321
Fesf-Hatch – ESARP
E
GU
3046
1322
Fesf-Regional Research – ESARP
E
GU
3046
1323
Fesf-Mcintire Stennis – ESARP
E
GU
5160
5300
Hosp & Diagnostic Lab Rev Fd -
V
GU
7100
7200
Interest On St Agr Univ Fd
M
GU
General Information and Definitions
 Non-allocated



Funds
Currently these budget amounts are NOT
downloaded into FIS
The balance (cash) carried forward from prior
year is not included as current year revenue
(the beginning balance is shown on the
account summary report)
Revenue generated by departments are
deposited into a project/source/organization
(multi-segment account)
General Information and Definitions
 Centrally Allocated
Sponsored Research
Overhead (SRO - 2901-2160) and
Institutional Support (INS - 2520-2060)


Non-Allocated fund sources.
However, because they are centrally
allocated, revenue entries (as apposed to
budget entries) are made in FIS at the
beginning of the fiscal year to distribute the
cash
Non-allocated Funds
Fund
Source
2263
1150
2364
Description
Sub Agency
Fund Type
Fertilizer Research Fund
E
RU
1180
Land Use Value
E
RU
2472
2500
Faculty of Distinction Matching Fund
M
RU
2478
5220
Faculty of Distinction Matching Fund
V
RU
2479
1190
Faculty of Distinction Matching Fund
E
RU
2520
2060
Restricted Fees Fund (Centrally Allocated Institutional Support)
M
RU
2520
2080
Restricted Fees Fund
M
RU
2540
2090
Kansas Career Work Study Program Fund
M
RU
2590
5530
Restricted Fees Fund
V
RU
2697
1100
Restricted Fees Fund
E
RU
2901
2160
Sponsored Research Overhead Fund (includes Centrally Allocated SRO)
M
RU
2921
1200
Sponsored Research Overhead Fund - ESARP
E
RU
3047
1330
Smith Lever
E
RU
3142
3145
Sponsored Project Awards
M
RU
3143
5140
Vet Med Federal Funds
V
RU
3144
1340
University Federal Fund - Ag
E
RU
3855
3350
Fed Awards Adv Pymt US Dept Ed Awards
M
RU
3872
1360
Federal Awards Advance Payment
E
RU
Non-allocated Funds
Fund
Source
5104
1400
5109
Description
Sub Agency
Fund Type
Ks Artificial Breeding Service Unit Fees Fund
E
RU
4410
Student Health Fees Fund
M
RU
5114
4420
Salina Student Union Fund
M
RU
5117
4430
Salina Housing System Operations Fund
M
RU
5163
4500
Housing Systems Operations
M
RU
5181
4630
Parking Fees Fund
M
RU
5641
4740
Housing System, Repair, Equip, and Improve
M
RU
5643
4760
Student Rec Building Repair and Equipment Fund
M
RU
5673
4950
Parking System Reserve Fund
M
RU
6003
7000
Service Clearing Fund
M
RU
7521
5710
Health Profession Student Loan Fund
V
RU
General Information and Definitions
 Differences
between allocated and nonallocated funds


Allocated funds are distributed from central
administration
The budget/revenue is posted at the
beginning of the fiscal year for allocated funds
General Information and Definitions
 Differences
between allocated and nonallocated funds (contd.)


Non-allocated funds are revenues that are
generated by departments
Non-allocated funds available are the
revenues that have been collected to date
less expenditures plus encumbrances
Annual Budget Interface
with FIS
Annual Budget Interface with FIS
 Each
fiscal year, the Budget Office
completes the annual operating budget for
Kansas State University and its subagencies, Research-Extension and
College of Veterinary Medicine
 The
Budget Office allocates funds to the
campus based on Legislative, Board of
Regents and KSU central administrative
approval.
Annual Budget Interface with FIS
 Position


Listing
Original budget source into FIS (allocated
funds only)
Contains:
•
•
•
•
Unclassified positions
Classified positions
Student positions
Other operating expenditures (OOE)
Position Listing
Project
Fund Source
Position Listing
Project
Fund Source
Position Listing
Annual Budget Interface with FIS
 Allocated



Fund Download
Funds are downloaded into FIS from the
position listing
Amounts are downloaded into FIS using
project/source/org (multi-segment account)
Program Code Activity (PCA) which defines the
service or activity (i.e. instruction) is unique to
the project
Annual Budget Interface with FIS
 Allocated

Fund Download (contd.)
Amounts downloaded to following budget object
codes
• Revenue – B0100 (revenue is deposited to each
multi-segment account equal to the budget amount
using R6641 object code)
• Classified salaries and benefits – B1000
• Unclassified salaries and benefits – B1100
• Student salaries and benefits – B1200
• OOE – B2000
Budget/Fund Transfers
Transfers
 Overview



of:
Allocated Budget Transfer Process
Non Allocated Funds Transfer Process
Forms found on the Controller’s Office website http://www.ksu.edu/controller/eforms/
Transfers
 Allocated



Budget Transfer Form
Used to transfer budget for allocated funds
Once completed and approved, the Budget
Office checks for accuracy and available
balances
Directly uploaded into FIS
Transfers
 Non-allocated


Funds Transfer Form
Used to transfer cash for non-allocated funds
Revenue object codes used are built into the
form (R6651 - Increase and R6652 Decrease)
Transfers
 Rules
for Allocated Budget Transfer
and Non-allocated Funds Transfer


Budget transfers must be made within the
same source/index
Adequate funds must be available before a
transfer can be processed
Transfers
 Rules
for Allocated Budget Transfer
and Non-allocated Funds Transfer
(contd.)

Required fields:
• Project/source/org/object code (multi-segment
account)
• Explanation of the transfer
• FIS short description

Please notify the other department involved
with the transfer
Transfers
 Complete
an Allocated Budget Transfer
or Non-allocated Funds Transfer Form



Go to the Controller’s Office website
http://www.ksu.edu/controller/
Next, click on E-forms
Under the Savable Forms subdirectory, select
the Allocated Budget Transfer or Nonallocated Funds Transfer
Transfers
Transfers
•
Header Information:
• Explanation (Required): Fill in a brief explanation of
what and why you are moving budget with associated
cash
• FIS Description (Required): Fill in what you want to
see in FIS for a description of the budget transfer.
(limit of 25 characters)
Transfers
•
Header Information:
• Dean/Financial Officer (Optional): Provide the name of the
responsible Dean or Financial Officer that own the Projects
involved
• Dean/Financial Officer Email (Optional): Provide the full email
address of the responsible Dean or Financial Officer. This
address will be parsed to provide the necessary address to
email final advice to this individual
• Copies to (Optional): Provide the full email address of anyone
else who you wish to receive ‘advice’ emails on this action.
Currently, this feature is not working, but will in the near future
Transfers
 Click

on Next button or Funding tab
Funding Information
• The funding area is divided into two zones – Increase and
Decrease. Enter the appropriate project, source,
organization, object and budget amount and click on the Save
button
Transfers


Source and Object are drop-down boxes. Limited items
are available for these fields and they must be selected
from the drop-down lists
The system will verify that the project names entered
are structurally valid and will then display the
appropriate line with an ‘Edit’ or ‘Remove’ button. You
may either edit the funding line or remove it
Transfers

Continue with other funding lines

Click on the ‘Next’ button or on the ‘Trustees’ tab
Transfers
 Trustees



If you have position trustees, they will appear on the
listing below
If no trustee is showing, select the add trustee button
Contact Bryan Boutz in the Controller’s Office for
questions regarding this process
Transfers
 Final



Form (Document Actions):
Select “view form” to view the form for a final check
and print it for your records
If we have Departmental approval authority we can
click on the ‘Release and Approve’ button. This will
release the document to the Budget Office
If we do not have approval authority, we must release
the document to an Approver
Transfers


An email form will be shown where you can add other
recipients and any other message you require
The “TO:” address comes from your Trustees and is
directed to anyone who has Approver authority
Transfers
 When
the form is complete, a copy may be
printed for your records
 Note
the transfer number for reference
 Releasing
and approving the form will
send the transfer to the Budget Office
Transfers
 If
a budget transfer is submitted by a
college/department and then found later to
be in error before it is processed in FIS, it
can be rejected and sent back to the
person who prepared it for correction and
re-submission
Transfers

When the electronic form is received by the
Budget Office, the form will be processed within
three working days.

The electronic signature from the approving
party will be used as an official signature.
Therefore, the Budget Office will no longer
require a hard copy of the budget transfer.
However, each college or department may
require a hard copy of the budget transfer
document for internal approval procedures.
Transfers

Contact other departments whose FIS projects are
involved in the budget transfer. It may be helpful to send
them the document number so they are able to access
the document

The approval process for colleges and departments may
vary based on who is selected as the “trustee” to
approve budget transfers. Some colleges/departments
prefer their financial officer to approve these documents
while others have administrative officers and
accountants approve the documents

Please remember that when a budget transfer is
submitted to the Budget Office, it is considered by
the Budget Office to be approved
Allocated Budget Transfer Form/
Funds Transfer Form

The Allocated Budget Transfer Form/Funds
Transfer Form are in the process of being
revised to provide flexibility to departments to
enter one side of the transaction.

The revised forms will be available beginning in
FY 2008.

On the following page is a draft of the new form.
Revised Final
Allocated Budget Transfer/
Funds Transfer Form
FIS Budget Reports
FIS Budget Reports
 Transaction


Detail Report
The transaction detail report gives a list of
every transaction during the time period
selected
The original budget download transactions
are posted in July of the current fiscal year
FIS Budget Reports
FIS Budget Reports
A project can have multiple fund sources. The Budget Office has two
fund sources to one project – 0003 and 2000.
FIS Budget Reports
B0100 – Revenue budget equals total amount funded in 0003 to org 05020
B1000 – Classified budget in 0003 fund source to org 05020
B2000 – Other Operating Expenditures in 2000 fund source to org 05020
FIS Budget Reports
Classified Budget
FIS Budget Reports
 Budget



Report for Non-grants
Used to determine remaining balance for
budget categories in allocated funds
Prior year carry-forward added in August
Not appropriate report for non-allocated funds
unless budgets have been entered
FIS Discoverer Budget Reports
FIS Discoverer Budget Reports
Original Budget – Amount downloaded from the budget system to FIS
Revised Budget – Reflects the changes that have occurred to the original
budget
FIS Discoverer Budget Reports
Prior Periods – Prior month actual expenditures
Current Period – Current Month actual expenditures
YTD Actual – Total of Prior and Current Month Actuals
FIS Discoverer Budget Reports
Encumbrances – Amount of encumbrances charged to this multi-segment account
YTD Plus Encumbrances – Total of YTD actual expenditures plus encumbrances
Budget Available – Revised Budget less YTD plus encumbrances amount
FIS Discoverer Budget Reports
Revenue – Deposited to each multi-segment account equal to budget
amount (This provides cash balance amounts in allocated funds on AcctList
reports)
Budget Available should be equal to zero. If not, please notify the Budget
Office!
FIS Optio Budget Reports
FIS Optio Budget Reports
FIS Optio Budget Reports
FIS Optio Budget Reports
FIS Budget Reports
Any Questions?