Budget Workshop
February 12, 2016
Mission Statement
The Budget Office plans and coordinates budget
activities,
produces
the
annual
budget,
various
statistical data, analyses and reports to District-wide
offices and external agencies to empower management
to effectively direct its human and financial resources.
2015-16 Revenues by Source
2015-16 Expenditures by Function
Important Dates
October 21
Budget Forms 1 and 2 are emailed to
Budget Heads
February 1
Budget development instructions are
posted on the Budget Office’s web site
___________
Date budgets are due to your respective
executive level’s office
(fill in date)
March 4
Budgets are due to the Budget Office
Budget Office Services
 Prepare the District’s Annual Operating Budget
(Institutional
Programs).
Accounts
and
Self-Supporting
 Coordinate the Adoption of the Tax Rate with
external agencies.
 Perform additional requirements when a tax rate
increase is proposed and adopted.
Budget Office Services (cont’d.)
 Prepare state mandated documents/reports such
as the Budget Book, Legislative Appropriations
Requests (LAR) and the Report of Fundable
Operating Expenses (RFOE).
 Conduct
annual Budget Workshops, present
semi-annually at Effective Management Series
Training and other presentations.
Budget Office Services (cont’d.)
 Guide Budget Heads in preparing their budgets.
 Assist in resolving budget issues.
 Monitor expenses through NSF and monthly
reports.
 Review Personnel Requisition information and
verify funding.
Budget Office Services (cont’d.)
 Assess expenses as compared to budget.
 Prepare various analyses and reports.
 Report monthly salary savings.
 Process budget related Banner forms.
Budget Development Calendar
Highlights
Jan./Feb.
Prepare for and conduct Budget Workshops
March
Budgets are due to the Budget Office
March/April
Budget Office reviews budget requests
April/May
Budget Meetings with President and VP’s
May/June/July
Board meetings/workshops/presentations
Budget development process
Budget Development Calendar
Highlights (cont’d.)
July or Aug.
Board adopts next year’s budget
Aug. or Sept.
Board meets to adopt tax rate
Sept.
New fiscal year begins
Oct.
Budget Forms 1 & 2 are sent to Budget Heads
Nov./Dec.
Budget Book is finalized and distributed
Banner Codes
 Executive Level – represents the area:
Instruction, Student Services, Finance, etc.
 Fund - describes the type of resources:
11000 - Institutional Accounts
12000 - Self-Supporting Programs
13000 - Physical Plant
Banner Codes (cont’d.)
 Organization - represents department, program or discipline:
Ex: Police Department, Language Institute Program, English VV
 Account - describes the object of expenditure:
Salary Pools, Supplies Pool, Travel Pool, Equipment Pool, etc.
Example:
Fund
11000
(Institutional)
Organization
61001
(Police Dept.)
Account
71100
(Supplies Pool)
Account Numbers –
Instructor/Lecturer
 The account number is what drives where your expenses go, so
please use the correct one.
 Instructor Part-Time (610xx)
- consists of 17 different account numbers
 Instructor Full-Time (611xx)
- consists of 6 different account numbers
 Lecturer:
61181 – Fall, FT Funded
61182 – Spring, FT Funded
61183 – Fall, FT Temp Unfunded
61184 – Spring, FT Temp Unfunded
2015-16 Budget Allocations
Budget Development Guidelines
2016-17 Rollover of 2015-16 Budget
Reallocations
 Executive areas are required to remain within their
total current budget. New orgs may be created and
other orgs closed to allow for reallocation of funds.
 Reallocations are permitted within executive areas
among orgs, accounts or budgetary pools.
 Full-time salaries are not subject to reallocation
unless specifically approved by the President.
Budget Development Guidelines
2016-17 Rollover of 2015-16 Budget
Reallocations (cont’d.)
 A new full-time position created from other funding
sources must be approved by the President.
 Excess
in Overhead budgets can only be
reallocated to other Overhead budgets unless
approved by the President.
 Funds must be cross referenced from where they
come from to where they went.
Budget Development Guidelines
2016-17 Rollover of 2015-16 Budget
Vacant Positions
 Positions vacated during the fiscal year are lowered
to entry level. Vacant positions are budgeted in the
recruitment pool of the respective Vice President.
 Only the entry level value of a vacated position can
be reallocated. Savings remain in the District unless
authorized by the President.
Budget Development Guidelines
2016-17 Rollover of 2015-16 Budget
Travel
 Travel budgets are “pooled.” There is no distinction
between in-town, out-of-town or foreign.
 Actual expenses incurred during the year will be
charged to the corresponding travel accounts.
 Local travel expenses include reimbursement for
mileage, conference registrations and parking
expenses. In-town mileage reimbursement is
currently 50.5 cents per mile.
Budget Development Guidelines
2016-17 Rollover of 2015-16 Budget
Supplies
 An item less than $5,000 should be budgeted in
the supplies pool account 71100.
 Supply budgets are “pooled.” Actual expenses
incurred during the year will be charged to the
corresponding supply accounts.
Budget Development Guidelines
2016-17 Rollover of 2015-16 Budget
Equipment
 Capitalization policy defines equipment as any
single item with a unit cost of $5,000 or more.
 Equipment is expected to have a useful life of at
least one year and is not a consumable product.
 The $5,000 minimum does not apply to library
books.
Budget Development Guidelines
2016-17 Rollover of 2015-16 Budget
Equipment (cont’d.)
 Exceptions to the $5,000 threshold are items such
as printers, fax machines, scanners, etc. For a
detailed list, contact Property Management Control.
 These items should be classified as fixed assets
regardless of the cost.
 Equipment purchases must be justified to the
appropriate Vice President.
Budget Development Guidelines
2016-17 Rollover of 2015-16 Budget
Self-Supporting Programs Budget
 To determine the eligibility to create a self-supporting
program budget, refer to the Guidelines
Supporting Programs available on our website.
for
Self-
 Self-supporting programs should have a realistic revenue
amount.
These programs should generate sufficient
revenues to fully offset their annual expenses.
 All salaries positions assigned to the programs must be
budgeted in these orgs as well as the associated benefits
for these salaries.
Budget Development Guidelines
2016-17 Rollover of 2015-16 Budget
Self-Supporting Programs Budget (cont’d.)
 The same planning guidelines apply to these
programs as institutional budgets.
 Self-supporting
programs are independent and
allocations between funds is not allowed.
 An overhead recovery rate of 15% needs to be
included based on the actual revenue generated.
Budget Development Guidelines
2016-17 Rollover of 2015-16 Budget
Grants
 Grant accounts are budgeted by line item not
“pooled”.
 All requests for Banner access related to grant funds
and orgs are completed by the Grants Management
Office.
 For more information regarding grants, please contact
them at 831-4468.
Budget Monitoring Tips
 Budget Heads should review the Budget Status by
Org Mgr, Labor and Org Detail Activity reports sent
from General Accounting by e-mail after closing.
 Check
the labor report to confirm that the
employees listed are assigned to your department.
 Report any issues on monthly reports as they occur.
Expenditures are handled by General Accounting.
Budgets are addressed by the Budget Office.
Budget Monitoring Tips (cont’d.)
 Follow-up
by monitoring your budget and
expenditure reports to verify the corrections were
made.
 Report
any change in Budget Head or personnel
timely by submitting the appropriate forms, e.g.,
Personnel Action Record, Budget Office Banner
Maintenance form, etc.
 As reports are received each month, post the current
month’s expenditures by account using the Budget
Tracking Worksheet as a tracking tool.
EXAMPLE
Budget Tracking Worksheet
EL PASO COMMUNITY COLLEGE
2XXX-XX BUDGET
Org: 55xxx
Acct.
Account Title
Sept.
Oct.
Nov.
Dec.
xxxxxxxxxxxxxxxxxxxxx
Jan.
Feb.
March
April
May
61000
61011
61012
61013
61014
61100
Instructor Pool PT
Instr PT CR/NC Fall $25,000 $25,000 $ 25,000 $25,000
Instr PT CR/NC Spr
$ 15,000 $ 15,000 $ 15,000 $ 15,000 $ 15,000
Instr PT CR/NC SI
Instr PT CR/NC SII
Instructor FT Pool
Vikki Carr
5,125
5,125
5,125
5,125
5,125
5,125
5,125
5,125
5,125
Don Haskins
4,743
4,743
4,743
4,743
4,743
4,743
4,743
4,743
4,743
Danny Olivas
4,838
4,838
4,838
4,838
4,838
4,838
4,838
4,838
4,838
Anthony Quinn
4,925
4,925
4,925
4,925
4,925
4,925
4,925
4,925
4,925
61600 Classified Staff Pool
1,671
1,671
1,671
1,671
1,671
1,671
1,671
1,671
1,671
61635 Class Staff Lab Asst
2,917
2,917
2,917
2,917
2,917
2,917
2,917
2,917
2,917
Salaries & Wages 49,218 49,218
49,218
49,218
39,218
39,218
39,218
39,218
39,218
71100 Supplies Pool
72099 Travel Pool
Account Totals
July
Aug.
Total
10,000
2,500
$ 100,000
75,000
20,000
2,500
5,000
1,671
2,917
14,588
1,671
2,917
17,088
1,671
2,917
7,088
46,125
42,684
43,538
44,325
20,052
35,004
431,728
10,000
650
707
850
105
600
520
360
580
350
303
300
675
6,000
50
80
60
50
100
250
200
280
100
200
80
50
1,500
700
5,000
5,787
910
155
700
770
5,000
5,560
860
450
503
380
725
10,000
17,500
73100 Furn & Equip>5,000
Total Other
June
$49,918 $55,005 $ 50,128 $49,373 $ 39,918 $ 39,988 $ 44,778 $ 40,078 $ 39,668 $15,091 $17,468 $ 7,813 $ 449,228

Employee’s individual salaries can be posted and monitored monthly. For example, if there are no personnel transfers, retirements,
terminations, etc., the salaries should be consistent each month.

The worksheet may also be useful in tracking spending patterns which may help to plan your budget for the next fiscal year.
EL PASO COUNTY COMMUNITY COLLEGE DISTRICT
EXPENDITURE DETAIL BY BUDGET HEAD
2015-16 BUDGET
BUDGET FORM 1
Budget Head: Mitchell, Paula
Fund:
11000
College Operations
Org:
55016
xxxxxxxxxxxxxxxx
61000
61011
61013
61051
61052
32,061.00
$31,127.00
$32,061.00
5,500.00
4,500.00
5,500.00
Example 1
$5,500.00
$4,500.00
$5,500.00
- $1,000
to travel
500.00
1,500.00
500.00
$500.00
$1,500.00
$500.00
5,000,00
7,000.00
5,000.00
$6,025.50
$5,000.00
$7,000.00
$5,000.00
$39,026.38
$42,127.00
$45,061,00
$43,061.00
3,219.68
11,524.96
8,024.04
5,502.10
Salaries & Wages
Supplies Pool
Office Supplies
Instructional Supplies
Supplies
Travel Pool
Out of Town Travel
Subtotal
73000
73100
31,127.00
Instructor Pool PT
Instructor PT CR/NC Fall
Instructor PT CR/NC Summer I
Instructor Overload Fall
Instructor Overload Spring
Subtotal
72099
72200
2016-17
2015-16
ADOPTED
BUDGET
ACCOUNT
Subtotal
71100
71120
71210
2014-15
ADOPTED
BUDGET
2014-15
ACTUAL
EXPEND
Other Expenses
Equipment Pool
Cap Furniture & Equipment > $5,000
Subtotal
Total
Capital Expenses
$28,270.78
2,397.61
922.24
$3,319.85
1,410.25
$1,410.25
6,025.50
+ $1,000
from
supplies
Example 2
+ $2,000
to equip.
from Org
55112
PM
2/12/16
EL PASO COUNTY COMMUNITY COLLEGE DISTRICT
SALARY DETAIL BY BUDGET HEAD
2015-16 BUDGET
BUDGET FORM 2
EXEC LEVEL:
BUDGET HEAD:
FUND:
ORG:
14
Mitchell, Paula
11000
College Operations
55016
xxxxxxxxxxxxxxxxx
POSITION
NUMBER
ACCOUNT
NUMBER
9xxxxx
61000
POSITION TITLE
EMPLOYEE NAME
Instructor PT
Pool
Totals for Budget
BGTD
FTE’S
AMOUNT
REQUIRED
1.00
$32,061.00
1.00
$32,061.00
No changes
PM
2/12/16
EL PASO COUNTY COMMUNITY COLLEGE DISTRICT
EXPENDITURE DETAIL BY BUDGET HEAD
2015-16 BUDGET
BUDGET FORM 1
Budget Head: Mitchell, Paula
Fund:
11000
College Operations
Org:
55112
xxxxxxxxxxxxxxxx
61000
61011
61012
61013
61052
ACCOUNT
2014-15
ACTUAL
EXPEND
Instructor Pool PT
Instructor PT CR/NC Fall
Instructor PT CR/NC Spring
Instructor PT CR/NC Summer I
Instructor Overload Spring
8,445.16
10,323.83
8,732.64
464.64
Subtotal
71000
71120
71130
71330
Salaries & Wages
$27,966.27
Supply Pool
Office Supplies
Instructional Supplies
Printing/Duplicating Internal
1,894.32
3,397.61
693.15
Subtotal
72099
72200
Supplies
$5,985.08
Travel Pool
Out of Town Travel
2,350.00
Subtotal
73000
73100
Travel
Equipment Pool
Cap Furniture & Equipment > $5,000
Subtotal
Total
Equipment
$2,350.00
2014-15
ADOPTED
BUDGET
2016-17
2015-16
ADOPTED
BUDGET
35,263.00
36,321.00
$35,263.00
$36,321.00
9,250.00
9,250.00
$9,250.00
$9,250.00
3,075.00
3,075.00
$3,075.00
$3,075.00
8,500.00
6,500.00
8,500.00
$8,500.00
$6,500.00
$8,500.00
$56,088.00
$55,146,00
$57,146.00
5,017.00
$5,017.00
$41,318.35
- $2,000 to
equipment
Org 55016
PM
2/12/16
EL PASO COUNTY COMMUNITY COLLEGE DISTRICT
SALARY DETAIL BY BUDGET HEAD
2015-16 BUDGET
BUDGET FORM 2
EXEC LEVEL:
BUDGET HEAD:
FUND:
ORG:
14
Mitchell, Paula
11000
College Operations
55112
xxxxxxxxxxxxxxxxx
POSITION
NUMBER
ACCOUNT
NUMBER
9xxxxx
61000
POSITION TITLE
EMPLOYEE NAME
Instructor PT
Pool
Totals for Budget
BGTD
FTE’S
AMOUNT
REQUIRED
1.00
$36,321.00
1.00
$36,321.00
No changes
PM
2/12/16
EL PASO COUNTY COMMUNITY COLLEGE DISTRICT
EXPENDITURE DETAIL BY BUDGET HEAD
2015-16 BUDGET
BUDGET FORM 1
Budget Head: Mitchell, Paula
Fund:
11000
College Operations
Org:
71xxx
Old Org
61205
61305
61600
61605
61800
Administrator FT
Professional Staff FT
Classified Staff Pool
Classified Staff FT
Vacation Accrual
60,000.50
48,000.10
22,800.75
55,000.03
-1,000.90
60,000.00
48,000.00
23,000.00
55,000.00
60,000.00
48,000.00
23,000.00
37,000 55,000.00
$184,800.48
$186,000.00
$97,000.00
$186,000.00
194,000.00
100,000.00
194,000.00
$194,000.00
$100,000.00
$194,000.00
2,000.00
1,000.00
2,000.00
Salaries & Wages
Supplies Pool
Office Supplies
Furniture & Equip < 5,000 Institutional
Subtotal
72099
72200
2016-17
2015-16
ADOPTED
BUDGET
ACCOUNT
Subtotal
71100
71120
71121
2014-15
ADOPTED
BUDGET
2014-15
ACTUAL
EXPEND
Supplies
Travel Pool
Out of Town Travel
Subtotal
Total
Other Expenses
90,100.85
4,500.25
$94,601.10
1,500.45
$1,500.45
$280,902.03
$2,000.00
$1,000.00
$2,000.00
$382,000.00
$198,000,00
$382,000.00
Move $89,000 to
New Org 55xxx
salaries
Move $94,000 to
New Org 55xxx
supplies
Move $1,000 to
New Org 55xxx
travel
PM
2/12/16
EL PASO COUNTY COMMUNITY COLLEGE DISTRICT
SALARY DETAIL BY BUDGET HEAD
2015-16 BUDGET
BUDGET FORM 2
EXEC LEVEL:
BUDGET HEAD:
FUND:
ORG:
14
Mitchell, Paula
11000
College Operations
71xxx
Old Org
POSITION
NUMBER
ACCOUNT
NUMBER
9xxxxx
BGTD
FTE’S
AMOUNT
REQUIRED
POSITION TITLE
EMPLOYEE NAME
61205
Admin FT
Garcia, Jose
1.00
$60,000.00
9xxxxx
61305
Prof Staff FT
Smith, John
1.00
$48,000.00 *
9xxxxx
61600
Classified PT
Pool
1.03
$23,000.00 *
9xxxxx
9xxxxx
61605
61605
Clerk II
Admin Assistant
Williams, Bill
Luna, Fernanda
Subtotal
1.00
1.00
2.00
$18,000.00 *
$37,000.00
$55,000.00
Totals for Budget
5.03
2.00
$186,000.00
$97,000.00
*Please move salaries to New Org 55xxx.
PM
2/12/16
EL PASO COUNTY COMMUNITY COLLEGE DISTRICT
EXPENDITURE DETAIL BY BUDGET HEAD
2015-16 BUDGET
BUDGET FORM 1
Budget Head: Mitchell, Paula
Fund:
11000
College Operations
Org:
55xxx
New Org
2014-15
ACTUAL
EXPEND
ACCOUNT
61305
61600
61605
Professional Staff FT
Classified Staff Pool
Classified Staff FT
Subtotal
71100
Supplies Pool
Subtotal
72099
Salaries & Wages
Supplies
Travel Pool
Subtotal
Total
Other Expenses
2014-15
ADOPTED
BUDGET
2016-17
2015-16
ADOPTED
BUDGET
48,000.00
23,000.00
18,000.00
$89,000 from
Old Org 71xxx
salaries
$89,000.00
94,000.00
$94,000 from
Old Org 71xxx
supplies
$94,000.00
1,000.00
$1,000 from
Old Org 71xxx
travel
$1,000.00
$184,000.00
PM
2/12/16
EL PASO COUNTY COMMUNITY COLLEGE DISTRICT
SALARY DETAIL BY BUDGET HEAD
2015-16 BUDGET
BUDGET FORM 2
EXEC LEVEL:
BUDGET HEAD:
FUND:
ORG:
14
Mitchell, Paula
11000
College Operations
55xxx
New Org
POSITION
NUMBER
ACCOUNT
NUMBER
9xxxxx
BGTD
FTE’S
AMOUNT
REQUIRED
Smith, John
1.00
$48,000.00*
Classified PT
Pool
1.03
$23,000.00*
Clerk II
Williams, Bill
1.00
$18,000.00*
3.03
$89,000.00
POSITION TITLE
EMPLOYEE NAME
61305
Prof Staff FT
9xxxxx
61600
9xxxxx
61605
Totals for Budget
*Salaries are from Old Org 71xxx.
PM
2/12/16
Budget Development Steps
Budget Heads:
 Review Budget Form 1 (Expenditure Detail) and Budget
Form 2 (Salary Detail).
 Note any changes in red ink, initial and date.
 If there are no budget changes, initial and date to
acknowledge that the forms were reviewed and indicate “no
changes.”
 Cross reference funds from where they come from to where
they went.
Budget Development Steps (cont’d.)
New Fund or Org
 Prepare a Banner Fund/Organization/Account Maintenance
Form to set up a new organization number or selfsupporting program. (Contact General Accounting for
assistance).
 Attach a completed Budget Form 1 and 2. (Blank forms are
accessible thru our website).
 Submit the original authorized form(s) to the Budget Office.
When Creating Two Orgs From One
Additional Steps
 Submit a Budget Office Banner Maintenance Form to our
office to update the approval queues.
 A Personnel Action Record (PAR) needs to be submitted to
Human Resources to reflect the changes in Banner.
Example
DEPARTMENT
ADDITIONAL BUDGET REQUESTS BACK-UP
OVERHEAD BUDGETS
FY 2016-17
FUND-ORG-ACCT.
ACCOUNT
TITLE
INCREASE
EXPLANATION
Overhead budgets will be the only ones considered for additional funding above the roll-over budget for FY 2016-17.
Examples of Overhead budgets are: utilities, insurance, benefits, software, etc.
Example
DEPARTMENT
BUDGET REQUEST(S) BACK-UP
CRITICAL NEEDS
FY 2016-17
FUND-ORG-ACCT.
ACCOUNT
TITLE
INCREASE
NOTE: critical needs are: state mandated, safety or critical instructional needs
EXPLANATION
EXAMPLE
BUDGET REQUEST SUMMARY
Institutional Accounts
FY 2XXX-XX
Executive Area: Financial & Administrative Operations
Executive Level: 16
Fund #: 11000
New Org!
copy and
paste formulas
to new cells
A
B
C
D
E
F
G
H
I
Personnel
Org
Num ber
Title
Full-tim e
Benefits
$
$
1,000
960
Subtotal
12007
VP Fin. & Adm in. Oper.
12
71175
Rec. Pool (75) - Fin & Adm
300,000
13
73000
AVP Budget & Fin. Svcs.
160,000
14
73100
Director Budget
15
73200
Com ptroller
16
73206
Accounting Services
17
73208
Title (New Org )
-
18
73212
Mandatory Transfer-TPEG
-
19
74000
Hum an Resources
20
74005
close org
21
77000
Director Purchasing
22
77001
Title (New Org )
Grand Total
180,000
Overtim e
11
23
$
Part-tim e
$
181,960
12,000
J
Non-Personnel
Furn. &
Travel
Equip.
Supplies/
Services
$
Adopted
Budget
remains
same
$
K
L
M
Other
Requested
Total 2xxx-xx
2xxx-xx
Budget
4,000
$
300,000
$
197,960
Difference
$
-
300,000
300,000
-
1,000
191,000
12,000
3,000
206,000
206,000
-
200,000
1,000
201,000
9,000
1,000
211,000
211,000
-
130,000
500
130,500
3,000
2,000
135,500
133,500
2,000
25,000
1,605,000
150,000
4,000
1,759,000
1,800,000
12,000
3,000
30,000
1,400,000
180,000
840,000
14,000
320,000
30,000
3,500
1,000
$
5,000
$
858,500
515,000
$
254,000
$
32,000
$
1,960
$
3,817,960
20,000
515,000
515,000
-
929,500
23,000
402,000
(6,000)
90,000
4,000
952,500
45,000
1,000
396,000
-
350,000
-
3,530,000
(41,000)
20,000
-
$
197,960
N
2,000
$
335,000
-
2,000
$
22,000
$
5,000
$
515,000
$
4,694,960
2,000
$
4,694,960
$
If new Org is added, revise formula
to insert new cell. Copy grand total
formula--column C thru N
so columns add down correctly.
NOTE: This spreadsheet is for the President and VP's Office use only. It is used for compiling all of the Budget Heads' Budget Forms 1 & 2's
changes/reallocations in their executive area. Electronic and paper copy of this spreadsheet needs to be sent to the Budget Office.
-
Non-Sufficient Funds (NSF) Procedure
•
Prior to starting a requisition, access the Budget Availability Status form (FGIBAVL) to check your balance.
•
Tab to “Fund” “Org” and “Account” fields and enter the 5-digit numbers. Delete the program code.
•
Go to the tool bar and click on “Next Block.”
•
Note the available balance in supplies is insufficient to process a requisition for $10,000.
Non-Sufficient Funds (NSF) Procedure
•
This is an example of a requisition in NSF. Notice the NSF Suspense box is checked because the amount requested exceeds
your budget pool balance. A message also appears in the lower left-hand corner of the form indicating an “insufficient budget.”
•
This will not stop the requisition at this point.
•
For your information, you can also click on “Options” on this screen to “View Budget Availability (FGIBAVL).”
Non-Sufficient Funds (NSF) Procedure
•
If the requisition is submitted for approval, the budget head will see a “Y” in the NSF box on the approval form FOAUAPP when
the NSF condition exists. The budget head cannot override the NSF flag. The requisition should not be approved.
•
The funding issue can be resolved through reallocation from another account or another org-- a budget transfer should be
submitted to the Budget Office for processing before initiating the requisition.
•
A requisition in process has to be cleared before the month ends otherwise it will be disapproved.
Non-Sufficient Funds (NSF) Flags
 The purpose of Non-Sufficient Funds (NSF) Flags is to
prevent deficit spending when creating requisitions in the
Banner System.
 Prior to starting a requisition, access the Budget
Availability Status Form (FGIBAVL) in Banner to check
your balance.
 If the amount requested exceeds your budget pool
balance or if there is no budget pool, you have insufficient
funds.
Non-Sufficient Funds Flags (contd.)
 If the requisition is submitted for approval, the Budget
Head will see a “Y” in the NSF box on the approval form
FOAUAPP when the NSF condition exists. The Budget
Head cannot override the NSF flag. The requisition
should not be approved.
 If the Budget Head approves the requisition without
funds, the Purchasing Department will approve it
regardless of the availability of funds; however, it will go
to the NSF Queue.
 The Budget Office has access to override the NSF flag
with the appropriate approvals.
Non-Sufficient Funds Flags (contd.)
 Institutional accounts can be overridden if the appropriate
Vice President explains the reason for the deficit.
 Self-supporting accounts can be overridden if sufficient
revenue becomes available above the budgeted amount to
cover the expenditure. For further assistance, please
contact your Accountant in the General Accounting Dept.
 Any NSF requisition(s) pending needs to be resolved
before the end of the month in which it is submitted or
it will be disapproved and returned to the requestor.
Non-Sufficient Funds Flags (contd.)
 The requisition has to be resubmitted by the requestor
with the current date and ensure that there are sufficient
funds before resubmitting it; otherwise, the requisition
will go to NSF again.
 If the Budget Office overrides the NSF flag, that line item
will become negative.
 The funding issue can be resolved through reallocation
from another account or another org. A Budget Transfer
should be submitted to the Budget Office for processing
before initiating the requisition.
Please type or print
BUDGET OFFICE BANNER MAINTENANCE FORM
Requestor Name:
Department:
Telephone No.:
JoAnn Lujan
Advanced Technology Center
2352
(EXAMPLE 1)
Budget Head:
Yolanda Ahner
Approval Signature: Yolanda Ahner
Date:
(Current)
Comment:
Action:
A - Add
or
D - Delete
Type of
Access:
Q-Query
P-Posting
B-Both
A
Fund
Org
B
11000
42403
D
B
11000
42403
A
Q
11000
42403
Title – Short and Long Title
(e.g., ATC - VV, Advanced
Technology Center – Valle
Verde)
Budget Head
Name
Banner User ID
(e.g., Jane Brown,
JANEB, ext. 5444)
Support
Person(s) Name
Banner User ID
(e.g., Joe Green,
JOEG, ext. 6455)
Proxy - Administrator
Name, Banner User
ID (e.g., Dennis
Brown, DENNISB)
ATC VV
Advanced Technology
Center - Valle Verde
ATC VV
Advanced Technology
Center - Valle Verde
ATC VV
Advanced Technology
Center - Valle Verde
Yolanda Ahner
YOLANDA
Ext. 7724
JoAnn Lujan
JOANNL
Ext. 2352
Lucy Gomez
LUCYG
Yolanda Ahner
YOLANDA
Olaya Casares
OLAYAC
Ext. 7722
Note: Please submit a form whenever there is a change in budget head, transfer, resignation, or retirement within
your department.
For assistance on this form or Banner access, please call Guillermo Loera, ext. 6462 or Elsa Rubio-Perez, ext. 6360.
Distribution: Submit original to the Budget Office through office mail; faxed copy is acceptable followed by an authorized original in the
mail. Budget Office - Fax #6602
FOR BUDGET OFFICE USE ONLY
Banner
FOMPROF
FTMAPPQ
FOMAQRC
Completed by
Date
Comments
Please type or print
BUDGET OFFICE BANNER MAINTENANCE FORM
Requestor Name:
Department:
Telephone No.:
Jessie Arellano
Grants Management
4441
(EXAMPLE 2)
Budget Head:
Andres Muro
Approval Signature: Robert Elliott
Date:
(Current)
Comment: Previous Fund 22613, Org E22613, (TEA) Texas Education
Agency / (EL) English Literacy Civics Yr. 3
Action:
A - Add
or
D - Delete
Type of
Access:
Q-Query
P-Posting
B-Both
A
B
Fund
Org
22621
E22621
Title – Short and Long Title
(e.g., ATC - VV, Advanced
Technology Center – Valle
Verde)
Budget Head
Name
Banner User ID
(e.g., Jane Brown,
JANEB, ext. 5444)
Support
Person(s) Name
Banner User ID
(e.g., Joe Green,
JOEG, ext. 6455)
Proxy – Administrator Name
Banner User ID
(e.g., Dennis Brown,
DENNISB)
(TEA) Texas Education
Agency / (EL) English
Literacy Civics Yr. 4
Andres Muro
ANDRESM
Ext. 4161
Angie Jimenez
ANGIEJ
Ext. 4160
Dennis Brown
DENNISB
Robert Elliott
ROBERTEL
Alfred Lawrence
ALFREDL
Note: Please submit a form whenever there is a change in budget head, transfer, resignation, or retirement within
your department.
For assistance on this form or Banner access, please call Guillermo Loera, ext. 6462 or Elsa Rubio-Perez, ext. 6360.
Distribution: Submit original to the Budget Office through office mail; faxed copy is acceptable followed by authorized original in the
mail. Budget Office – Fax # 6602
FOR BUDGET OFFICE USE ONLY
Banner
FOMPROF
FTMAPPQ
FOMAQRC
Completed by
Date
Comments
Budget Office Banner Maintenance Form
• The purpose of this form is to add or delete access to
Banner funds and orgs.
• Access allows you to process purchase requisitions
and/or monitor budgets and expenditures.
• Submit a form when there is a change in Budget Head,
transfer, termination or retirement within your department.
• All requests for Banner access related to grant funds and
orgs are completed by the Grants Management Office.
SAMPLE
EL PASO COUNTY COMMUNITY COLLEGE DISTRICT
BUDGET TRANSFER
FY 2xxx-xx
Please Type Form (non-shaded areas only)
Date:
01/29/xx
Page: 1 of 1
Doc. No:
Period:
Increase: Debit Account
Fund
Organization
Account
11000
77008
71100
11000
77008
73000
Decrease: Credit Account
Program
Code
Net Amount
Banner Document Total
Explanation:
Approvals:
Amount
(Dollars Only)
$
Fund
Organization
Account
1,000
11000
77007
73000
2,000
11000
77007
72009
$
3,000
$
6,000
Program
Code
Transfer equipment and travel funds for unforeseen expenditures in the program.
Janet Brown
1/29/2xxx
Originator
Date
John Smith
1/29/2xxx
Budget Head
Date
President or Vice President
Date
Budget Director
Date
B udget Transfer Fo rm (A pril 2012)
Budget Transfer Form
• The purpose of this form is to transfer “budgets” between orgs or
accounts.
• Budget transfers are not allowed between different funds, e.g.,
11000 (Institutional Fund) to 9xxxx (Plant Fund).
• Review the Banner org and account’s available balance in FGIBAVL
to confirm there are sufficient funds before submitting it.
• Budget transfers initiated during current fiscal year are only
temporary so continued funding must be addressed either thru
reallocation or new request processes.
• Transfers that are deemed to be permanent need to be reflected on
next year’s Budget Form 1 & 2.
REPORT FZRBORG
FISCAL YEAR: XX
ORG MGR:
COAS:
FUND:
ORG:
ACCOUNT
E
11000
xxxxx
El Paso Community College
Budget Status by Org Mgr
AS OF 30-JUN-2XXX
RUN DATE: 6/30/2XXX
TIME: 08:14 AM
PAGE: 1
xxxxxxxxxxxxxxxxxxxxx
El Paso Community College
College Operations
xxxxxxxxxxxxxxxxxxxxx
ACCOUNT TITLE
ADJUSTED
BUDGET
CURRENT PERIOD
ACTIVITY
YEAR TO DATE
ACTIVITY
BUDGET
RESERVATIONS
AVAILABLE
BALANCE
CMT
TYP
U
U
U
U
U
61062
61305
61600
61601
61605
Instr PT NIC NII Spring
Professional Staff FT
Classified Staff Pool
Classified Staff PT
Classified Staff FT
.00
125,516.00
1,069.00
.00
18,923.00
.00
7,529.59
.00
622.92
1,576.92
793.95
103,649.74
.00
7,896.39
15,769.20
.00
.00
.00
.00
.00
-793.95
21,866.26
1,069.00
-7,896.39
3,153.80
TOTAL
Salaries & Wages
145,508.00
9,729.43
128,109.28
.00
17,398.72
71100
71120
71130
71140
71151
71173
71210
71220
71224
71228
71317
71320
71330
Supplies Pool
Office Supplies
Instructional Supplies
Laboratory Supplies
Paper Printing
Cmpt Ribbons Cartrdg
Postage
Comm Local Charges
Credit Card Long Distance
Comm Air Time
Other Professional/Tech
Audio Visual Expense
Printing/Dupl Internal
3,750.00
.00
.00
.00
.00
.O0
.00
.00
.00
.00
.00
.00
.00
.00
195.18
28.05
.00
.00
.00
.00
.00
2.99
64.00
.00
.00
13.29
.00
706.68
302.39
15.48
140.40
121.33
95.36
99.30
2.99
470.87
139.99
.45
1,324.55
.00
500.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
3,750.00
-1,206.68
-302.39
-15.48
-140.40
-121.33
-95.36
-99.30
-2.99
-470.87
-139.99
-.45
-1,324.55
TOTAL
Supplies
3,750.00
303.51
3,419.79
500.00
-169.79
72099
72100
Travel Pool
In Town Travel
2,500.00
.00
.00
31.51
.00
1,068.55
.00
.00
2,500.00
-1,068.55
TOTAL
Other Expenses
2,500.00
31.51
1,068.55
.00
1,431.45
145,508.00
6,250.00
9,729.43
335.02
128,109.28
4,488.34
.00
500.00
17,398.72
1,261.66
-151,758.00
-10,064.45
-132,597.62
-500.00
-18,660.38
TOTAL ORGANIZATION
xxxxx
xxxxxxxxxxxxxxxxxxxxx
TOTAL
SALARIES & WAGES
TOTAL
SUPPLIES POOL
NET
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
El Paso Community College
Budget Status by Fund Mgr
REPORT FZRBFND
FISCAL YEAR: XX
RUN DATE: 08/31/2XXX
TIME: 03:27 PM
PAGE:
AS OF 31-JUL-2XXX
FUND MGR:
COAS:
FUND:
ORG:
ACCOUNT
E
12xxx
S12xxx
xxxxxxxxxxxxxxxxxxxxx
El Paso Community College
xxxxxxxxxxxxxxxxxxxxx
xxxxxxxxxxxxxxxxxxxxx
ACCOUNT TITLE
A
ADJUSTED
BUDGET
B
CURRENT PERIOD
ACTIVITY
51100 Tuition
51118 Technology Fee Non Credit
15,000.00
.00
.00
.00
TOTAL Tuition and Fees
15,000.00
.00
71120 Office Supplies
71130 Instructional Supplies
.00
.00
539.00
.00
TOTAL Supplies
.00
539.00
15,000.00
.00
73100
Cap Furniture & Equipment>5000
TOTAL Capital Expenses
TOTAL ORGANIZATION
xxxxx xxxxxxxxxxxxxxxx
TOTAL REVENUES
TOTAL SUPPLIES POOL
NET
C
YEAR TO DATE
ACTIVITY
.00
4,076.00
4,076.00
1
539.00
-10.00
529.00
2
5,000.00
5,000.00
3
15,000.00
.00
15,000.00
15,000.00
.00
539.00
.00
-539.00
-1,453.00
15,000.00
15,000.00
.00
539.00
4,076.00
8
5,529.00
.00
-539.00
-1,453.00
4
4,076.00
5
5,529.00
6
D
BUDGET
RESERVATIONS
E
AVAILABLE
BALANCE
.00
.00
15,000.00
-4,076.00
.00
10,924.00
.00
.00
-539.00
10.00
.00
-529.00
5,000.00
5,000.00
5,000.00
5,000.00
.00
5,000.00
10,924.00
4,471.00
-5,000.00
6,453.00
.00
5,000.00
10,924.00
4,471.00
-5000.00
6,453.00
TOTAL FUND
xxxxx xxxxxxxxxxxxxxxx
TOTAL REVENUES
TOTAL SUPPLIES POOL
NET
A = Adjusted Budget (Adopted Budget with changes)
B = Current Period Activity
C = Y-T-D Activities
D = Budget Reservations (encumbrances or commitments)
E = A – (C+D)
F = CMT TYP (commitment type)
C = Encumbrance rolled over from prior year
U = Uncommitted encumbrance
7
9
1. Total organization revenue
2. Total organization supplies
3. Capital organization expenses
4. Same as #1
5. #2 + #3
6. Total org. revenue minus total org. expenditures
(if positive it is a surplus, if negative it is a deficit)
7. Total fund revenue
8. Total fund expenditures
F
CMT
TYP
U
U
U
U
U
31-JAN-2XXX 14:31:13
FISCAL YEAR XX
El Paso Community College
EPCC Orgn Detail Activity
From 01-SEP-2XXX to 31-JAN-2XXX
COAS: E
ORG: XXXXX
El Paso Community College
xxxxxxxxxxxxxxx
1
2
3
4
TRANS
DATE
TRAN
TYPE
DOCUMENT
NUMBER
DOCUMENT
REF #
BEGINNING:
10/16/2XXX
ENDING:
BDO1
Instructor Pool PT
L0000015
Instructor Pool PT
FY 2XXX Adopted Budget
BEGINNING:
09/25/2XXX
09/25/2XXX
10/25/2XXX
10/25/2XXX
11/25/2XXX
11/25/2XXX
12/13/2XXX
12/19/2XXX
ENDING:
HGNL
HGNL
HGNL
HGNL
HGNL
HGNL
HGNL
HGNL
Instr PT Credit Fall
F0004419
F0004465
F0004501
F0004513
F0004624
F0004628
F0004709
F0004703
Instr PT Credit Fall
HR
HR
HR
HR
HR
HR
HR
HR
BEGINNING:
11/25/2XXX
ENDING:
HGNL
Instr PT Credit SI
F0004628
Instr PT Credit SI
HR Payroll 2XXX FA 11 0
BEGINNING:
09/25/2XXX
10/25/2XXX
11/25/2XXX
12/13/2XXX
ENDING:
HGNL
HGNL
HGNL
HGNL
Instr Overload Fall
F0004465
F0004513
F0004628
F0004709
Instr Overload Fall
HR
HR
HR
HR
BEGINNING:
10/16/2XXX
ENDING:
BD01
Instructor FT Pool
L0000015
Instructor FT Pool
FY 2XXX Adopted Budget
1.
2.
3.
4.
5.
PAGE 1
FYRODTA
5
6
7
8
9
DESCRIPTION
ACCOUNT/
FUND
BUDGET
ACTIVITY
TRANSACTION
ACTIVITY
ENCUMBRANCE
ACTIVITY
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
2XXX
2XXX
2XXX
2XXX
2XXX
2XXX
2XXX
2XXX
2XXX
2XXX
2XXX
2XXX
TRANS DATE - Date of transaction or activity
TRANS TYPE - e.g., JE, BT, INV, PO
DOCUMENT # - Number assigned in Banner for transaction
DOCUMENT REF - e.g., cash receipt# or batch#
DESCRIPTION – Describes activity, e.g., payroll feed
MC
FA
MC
FA
MC
FA
FA
MC
FA
FA
FA
FA
9
9
10
10
11
11
12
12
0
0
0
0
0
0
0
0
9
10
11
12
0
0
0
0
61000
61000
61000
.00
329,073.00
329,073.00
.00
.00
.00
.00
61011
61011
61011
61011
61011
61011
61011
61011
61011
61011
.00
.00
504.26
20,674.87
504.26
19,704.67
672.35
19,162.08
19,162.08
672.35
81,056.92
.00
61013
61013
61013
.00
.00
25.55
25.55
.00
61051
61051
61051
61051
61051
61051
.00
.00
5,294.75
6,555.39
7,017.64
6,345.29
25,213.07
.00
61100
61100
61100
.00
760,519.00
760,519.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
6. ACCOUNT/FUND - Identifies the account or fund
7. BUDGET ACTIVITY - Beginning and ending balance for budget
8. TRANSACTION ACTIVITY - Beginning and ending balance for
expenditures
9. ENCUMBRANCE ACTIVITY - PO's that are pending
25-JUL-XXXX 09:05:41
FISCAL YEAR 0X
COAS: E
ORG: XXXXX
TRANS
DATE
El Paso Community College
Organization Detail Activity
From 01-SEP-2XXX to 25-JUL-2XXX
PAGE 5
FYRODTA
El Paso Community College
XXXXXXXXX
TRAN
TYPE
DOCUMENT
NUMBER
DOCUMENT
REF #
BEGINNING:
12/13/2XXX
12/15/2XXX
01/23/2XXX
03/26/2XXX
03/30/2XXX
04/30/2XXX
05/31/2XXX
06/26/2XXX
ENDING:
JEIG
JE16
JE16
JE16
JEJG
JE16
JEJG
JE16
Medicare Tax
OPER001
J0000399
J0000957
J0001785
J0001861
J0002513
J0002929
J0003398
Medicare Tax
BEGINNING:
11/22/2XXX
12/12/2XXX
06/04/2XXX
ENDING:
Office Supplies
BD01 BU001122
NNI
10000423
CINNI 00282242 10000423
Office Supplies
BEGINNING: Cmpt Supp Except Paper
12/15/2XXX PORD P0000559
12/18/2XXX PORD P0000559
12/15/2XXX PORD P0000559
02/05/2XXX INEI 10002404
02/05/2XXX INEI 10002404
02/05/2XXX INEI 10002404
02/05/2XXX INEI 10002404
02/O5/2XXX INEI 10002404
02/05/2XXX INEI 10002404
ENDING:
Cmpt Supp Except Paper
ACCOUNT/
FUND
DESCRIPTION
OPER LDGR FEED: FRS=631031
Benefits 12M 12/XX
MED TAX 1M
MED TAX 2M
MED TAX 3M
MED TAX 4M CORR
MED TAX 5M
MED TAX 6M
62500
62500
62500
62500
62500
62500
62500
62500
62500
62500
FY 2XXX Adopted Budget
Learning for Life Nat
Learning for Life Nat
71120
71120
71120
71120
71120
Checkpoint
Checkpoint
Checkpoint
Checkpoint
Checkpoint
Checkpoint
Checkpoint
Checkpoint
Checkpoint
71170
71170
71170
71170
71170
71170
71170
71170
71170
71170
71170
Services,
Services,
Services,
Services,
Services,
Services,
Services,
Services,
Services,
Inc.
Inc.
Inc.
Inc.
Inc.
Inc.
Inc.
Inc.
Inc.
BEGINNING:
12/13/2XXX
ENDING:
Postage
JE16 OPER001
Postage
71210
OPER LDGR FEED: FRS=631031 71210
71210
BEGINNING:
12/01/2XXX
04/01/2XXX
Printing/Dupl Internal
JE16 J0000351
JE16 J0002113
Print Shop 12/XX
RGISC-DUPL 03/XX
71330
71330
71330
BUDGET
ACTIVITY
TRANSACTION
ACTIVITY
ENCUMBRANCE
ACTIVITY
236.01
80.35
80.37
66.50
77.29
68.39
68.49
68.50
9,375.00
20.72
-20.72
15.50
5.00
347.11
15.50
-15.5O
5.00
-5.00
347.11
-347.11
6.40
38.72
27.14
Questions?