SNRAS-AFES / CES Operations Budget
FISCAL YEAR 2011
April 2010
INTEGRATING PLANNING AND BUDGETING
IMPROVING RESOURCE ALLOCATION,
TRANSPARENCY AND ACCOUNTABILITY
Operations Budget
FISCAL YEAR 2011
PREPARING YOUR DEPARTMENT’S BUDGET
RAAJ KURAPATI, EXECUTIVE OFFICER
CES/SNRAS-AFES
OUTLINE
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General Budget Information
FY 2011 Budget Process
FY 2011 Timeline
Overview/Instructions (Parts)
Question and Answer Session
BUDGET AUTHORITY
REGENTS’ POLICY
PART V – FINANCE AND BUSINESS MANAGEMENT
Chapter 05.01 - Budget Development and Maintenance

P05.01.010. Budget Policy.
B.
“All administrative units within the university system shall operate strictly within the fiscal limits established
by their respective annually adopted budgets and approved amendments, in accordance with procedure
established by the chief finance officer.”
“Deficit spending, that is, action designed to create or resulting in the creation of a fiscal position where
actual expenditures are in excess of available revenues, is prohibited by any administrative unit.”
F.
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P05.01.020. Deficit Spending and Professional Responsibility.
Deficit spending or other violation of this section by persons with budget control constitutes just cause for
termination or such other disciplinary action as determined appropriate by the president.
TYPES OF BUDGET PREPARATION
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Legislative
Appropriations Budgets
(Personnel, Capital and
Operational Support)
 Tuition
& Fees, Grants
(Federal Formula,
Earmarks & Direct) and
Other Revenues Budget
(Personnel and
Operations Support)
BUDGET STRUCTURE & ESTABLISHMENT
1.
2.
Legislative appropriations for UA and distributed to
MAU’s and further to units (SNRAS-AFES/CES) within
each MAU.
Operations Budget which is based on projected
revenues is broken for our purposes into the
following categories.
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Personnel
Travel
Contractual Services
Supplies
Equipment
Other
REVENUE CATEGORIES
1.
Legislative Appropriations
$
$
2.
Tuition & Fees & Indirect Costs Recovery
$
$
3.
General Funds
Capital Improvement Funds
Tuition & Fees
Indirect Costs Recovery
Grants, Contracts, and Other Income
$
$
$
$
Federal Programs (Formula, Earmarks & Direct)
Contracts and Local Grants (State & Local Govt.)
Gifts and Contributions (Endowment, Donors, etc.)
Others (Dept. Sales,Program Income, Rental, etc.)
WHAT IS A BUDGET?
A financial plan (tool) on how to allocate an
organization’s resources based on its strategic
priorities.
A budget is a mechanism to assist managers in
earmarking resources to be used in accomplishing
goals and objectives.
QUESTIONS TO ASK WHEN PREPARING
BUDGETS:
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Is it consistent with the goals and objectives of the organization? (Unit
Priorities/goals and objectives)
Does it reflect goal setting and facilitate accurate measurement?
(Short/Long Term)
Does it indicate careful planning and follow strategies to achieve objectives?
Does it delineate operating plans for all important functions?
Does it give the various components of the organization the resources
needed to meet goals and objectives?
Is the budget realistic, accurate, and internally consistent?
Does it plan for the best achievable results?
UNIT PRIORITIES/BUDGET COMMITTEE:
Committee Composition:
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Unit Dean or Vice-Provost
Executive Officer
Associate Deans, Asst. Director & Program/Department Chairs
Responsibilities:
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Establish Unit Priorities for FY 2011
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Review budget submissions, conduct hearings and recommend budgets
Basis for Unit Priorities
1.
Strategic Master Plan / Unit Strategic Plans / Annual Unit Plans
2.
SNRAS-CES Joint Plan of Work
OPERATIONS FY 2010 BUDGET
PROCESS
1.
Budget Call
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2.
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6.
7.
8.
Unit Priorities Established
Instructions for Preparing the Budget
Timetable for Submission of Requests
Contact information of staff who can provide assistance
Budget Workshop
Department Budget Preparations
Compilation of Submissions
Budget Committee - review, revise, and recommend
Budget Hearings (as warranted or requested)
Budget Committee Final Recommendation to Dean or Vice-Provost
Approved Budget distributed to Departments
TIMELINE FOR DEVELOPING, REVIEW, APPROVAL, AND
ADOPTION OF FY 2011 OPS BUDGET
1.
2.
3.
4.
5.
6.
7.
8.
9.
Recommendations for Unit Priorities (UP’s) for FY11 are reviewed and
established – 03/31/2010
Budget call memo is distributed – 04/1/2010
Budget workshops held - April, 2010
Department budgets are prepared – 4/01 - 04/30, 2010
Department budgets submitted to Executive Officer - 04/30/2010
Budget submissions compiled for Budget Committee - 04/30 – 5/21, 2010
Budget Committee reviews & budget hearings – 5/27-28, 2010
Budget Committee recommendations submitted to Dean or Vice-provost –
06/07/2010
2011 Departmental Budgets finalized and distributed – June 2010
PART I:
 Department
Description
 Responsibilities
 Programs
 Statistics
 Other Helpful Information
PART II:
Detailed information and justification supporting
requests under budget categories:
Personnel (1001)
Travel (2001)
Contractual Services (3001)
Supplies (4001)
Equipment (5001)
PART II EXAMPLE:
Travel (2001)
Administrative Travel (In-state)
1 pax - 2 trips x $250/Roundtrip (Airfare)
1 pax - 2 days x 2 trips x $100/day (Per diem)
1 pax - 2 trips x 2 days x $60/day (Ground Transportation)
Associate Dean will conduct site-visits to Achorage twice a year
to assess program needs.
PART II EXAMPLE:
Supplies (3001)
Office Supplies
3cs Copier Paper @ $35/case
1cs Colored Paper @ $45/case
General Office Supplies (staples, glue, pens, pencils, and
tapes) $500
These supplies are needed for fliers, brochures, publications,
photocopying, reporting, etc. for program activities.
ADDITIONAL TIPS:
Ask yourselves some budget planning
questions.
 Part I – Describe, promote, your department.
 Part II – S/link with Unit Priorities.
 Part II – Itemized expenses, clear justifications.
 Seek assistance if needed.
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ADDITIONAL INFORMATION
Questions/Assistance:
Raaj Kurapati - Executive Officer CES/SNRAS-AFES - Ext. 7935 –
rkurapati@uaf.edu
CES Fiscal Officer - Cathy Birklid, Ext. 6353 –
cathy.birklid@alaska.edu
SNRAS/AFES Fiscal Officer - Jason Theis, Ext. 7305 –
jwtheis@alaska.edu