DEPARTMENT ADMINISTRATION: AN OVERVIEW
Agenda and Table of Contents for 11/3/05
Welcome
Kathy Illian, Financial Services Trainer
----------
Overview of Higher Education Funding
And Our Current Fiscal Culture
Kathy Illian, Financial Services Trainer
Page 2
Accounting Terminology
Dave Tice, Finance Office Accountant
Page 6
Account Code Usage
Dave Tice, Finance Office Accountant
Page 14
Report Reading
Kathy Illian, Financial Services Trainer
Page 27
Data Analysis in M.S. Excel
Kathy Illian, Financial Services Trainer
Page 33
Financial Compliance
Amy Gannon, Director, Financial Compliance Page 79
Student Employment
Eileen Teel, Director, Student Employment
Page 70
Training Grants and Fellowships
Kathy Illian, Financial Services Trainer
Page 87
1
Overview of Higher Education Funding
And Our Current Fiscal Culture
Learning Objectives:

Understand our different fund groups and the revenue sources they represent

Understand the importance of recording financial activity completely and accurately

Understand the impact of the Sarbanes-Oxley Act of 2002 (SOX) on our fiscal environment
2
CU FUND
GROUPS
Restricted
Fund 30 and 31:
Grants and
Contracts
Fund 34: Gifts
Unrestricted
Fund 10: General
Fund
Fund 11: Indirect
Cost Recovery
Fund 20: Auxiliary
TABOR
Enterprises
Unexpended
Fund 71: Capital
Construction
Fund 72: General
Fund Renewal and
Replacement
Fund 78: Auxiliary
Renewal and
Replacement
Retirement of
Indebtedness
Fund 73:
Retirement of
Indebtedness
Investment in
Plant
Fund 74:
Investment in
Plant
Current Funds
Plant Funds
Agency Funds
Fund 26: Auxiliary
Other Exempt
Fund 28: Auxiliary
Internal Service
Centers
Fund 29: Auxiliary
Non-Enterprises
Fund 80: Agency
Fund
Hierarchy chart of fund groups
3
This section is excerpted from Jud Hurd’s “The GUIDE”, located at:
http://abs.colorado.edu/ABS%20WEB/WEB_2003/ABS_Guide.htm
The key to higher education fund accounting is a thorough understanding of the proper accounting for all revenues.
Once the revenue is properly accounted for in the correct fund group, then the expenditure of that revenue
naturally follows. Therefore, the fund group identifies the source of the money being received and spent. The list
that follows shows all of the university’s fund groups.
 Current funds
 Unrestricted
 Restricted
 Loan funds
 Endowment and similar funds
 Annuity and life income funds
 Annuity funds
 Life income funds
 Plant funds
 Unexpended
 Renewals and replacements
 Retirement of indebtedness
 Investment in plant
4

Agency funds
The fund groups used most frequently when recording revenues by the university are described below:
CURRENT FUNDS UNRESTRICTED
Fund 10 – Unrestricted General Fund
 Fund 10 - used to account for the university missions of instruction, research, and public service; and
related academic services, student services, institutional support services, operation and maintenance of
plant, and student aid.
Funds 20, 26, 28, 29 – Auxiliary and Self-Funded Activities
 Fund 20 – for revenues and expenses of self-funded entities that have been formally designated by the
Board of Regents as TABOR Enterprises.
 Fund 26 – for royalty payments from patent and licensing fees, and for residual monies from fixed price
contracts.
 Fund 28 – for financial activities associated with formal Internal Service Centers (ISC). ISCs provide
goods and services internally to campus departments and sponsored projects, such as lab supplies sold
to students and campus copy centers.
 Fund 29 – for self-funded activities that cannot be classified in Funds 20, 26, or 28.
CURRENT FUNDS RESTRICTED
Funds 30 and 34 – Restricted Funds
 Fund 30 – for sponsored project awards made to the university by an external sponsor. Examples of
external sponsors include businesses, foundations, and federal or state government agencies.
 Fund 34 – for gifts given to the university, such as a bequest to an academic department. Most gifts are
initially received by the University of Colorado Foundation as charitable contributions, and then
transferred to the respective campus for spending according to the donor’s wishes.
PLANT FUNDS
Funds 71 and 72 – Unexpended Plant Fund
 Fund 71 - also called the Capital Construction Fund, is used to account for all new buildings, remodeling,
and renovations estimated at $50,000 or more.
 Fund 72 – also known as the Renewal and Replacement Fund, is used for reserves established by
departments for future purchases of capital equipment, or for future renovation of capital assets. Note:
the Boulder campus has two Renewal and Replacement Funds. Fund 72 is used when the funding
source for the reserves is Fund 10, General Fund. Fund 78 is used when the source of funding for the
reserves comes from the Auxiliary Fund, funds 20, 26, 28, or 29.
An article: “How the Sarbanes-Oxley Act of 2002 Impacts the Accounting Profession”:
http://www.aicpa.org/info/Sarbanes-Oxley2002.asp
Link to the Sarbanes-Oxley Act of 2002 at Findlaw.com:
http://news.findlaw.com/hdocs/docs/gwbush/sarbanesoxley072302.pdf
5
Accounting Terminology
Learning Objectives:

Understand the basic accounting equation

Understand the behavior of debits and credits in the different accounting categories

Understand what a “Normal Balance” is in the various accounting categories
6
7
8
9
10
11
12
13
Account Code Usage
Learning Objectives:


Understand how to use the flowchart to choose the appropriate account code
Understand that, with your feedback, the flowchart will be developed into a web tool
14
Start here:
Account Codes Intro
DRAFT
Do you know your
departmental speedtype
that will be involved in this
transaction?
No
Get the speedtype
information from
your supervisor or
from a person of
authority
Does the
transaction involve a
petty cash fund or a
change fund?
Yes
Refer to Fiscal
Policy link in
addendum
No
Yes
List it here:
Does the
transaction involve
payroll or benefits?
List them here:
Yes
No
If your speedtype is in fund 20,
26, 28, or 29, do you know your expense
purpose code, and its Amendment 1 Code
(where applicable)?
No
Do you know any
other speedtype (or speedtypes)
that will be involved in this
transaction?
See directions for
looking up the
expense purpose code
in appendix.
Yes
Refer to HRMS
link in addendum
No
Get the speedtype
information from
your supervisor or
from a person of
authority
Yes
Does the transaction
involve money going into the
speedtype you’re managing,
or money going out?
List it or them here:
Into
See Page 2,
“Revenues Part 1”
Yes, or
N/A
Yes
Does the
transaction involve a travel or expense
advance reimbursement, sales tax payable,
or deposits held in custody?
Out of
Contact the
Finance Office
No
Does the transaction
involve giving a refund?
No
Does the
transaction involve an
interdepartmental sale or
purchase of goods or
services?
No
Yes
Use an active
account code in the
480101 to 810402
range (do not use
those ending in “95”
to “99”) that most
accurately reflects
the transaction, as a
debit to your
speedtype.
Go to Page 4,
“Interdepartmental
Sales / Purchases”
Yes
See Page 5,
“Giving a Refund”
Does the
expenditure pass
the “7 Tests of
Propriety”?
No, or I
don’t know
Yes
See “Propriety of Expenditures”
policy linked in appendix; if still no,
do not process the transaction-contact the Finance Office
If your
speedtype
is a sponsored project
(fund 30 or 31), is the
purchase allowable per
the sponsor?
No, or I
don’t know
Contact OGC
(HSC) or
Sponsored
Programs
Accounting (DDC)
1
15
DRAFT
Start here:
Does the
transaction involve
receiving money from an
entity outside of the
University?
No
Yes
Does the
transaction involve receiving a refund
or a rebate that corresponds to goods
or services previously purchased by
the University form vendor?
Revenues Part 1
Use an active
account code in
the 480101 to
810402 range
(preferably the
same account the
original
expenditure was
charged to) as a
credit to
expenditures in
your speedtype.
Yes
No
Return to page 1
to review choices
Does the
transaction involve a
one-time sale? * See
appendix for definition
Use account code
325100 as a credit
to revenue in your
speedtype
Yes
No
Is the
transaction related to
the speedtype’s
expected source of
funding?
Is the money
you’re receiving a payment on
account, where the accounts
receivable was previously recorded
in the General Ledger?
Yes
Yes
Use an active
account code in the
010000 to 027900
range where the
accounts receivable
was previously
recorded as a credit
to your speedtype.
No
No, or I don’t know
Contact the
Finance Office
Go to Page 3,
“Revenues, Part
2”, see the
decision, “Is your
speedtype in Fund
34?”
(DECISION “A”)
No
No
Is your speedtype in
funds 20 through 29?
Yes
Is your
speedtype’s expense
purpose code “
2000”?
Yes
Use account code
280100 as a credit
to revenue in your
speedtype
No
Do you receive these types of
revenues on a regular basis for goods
and or services provided?
Is your
speedtype’s expense purpose
code “1100 Adm 1 PEG”, or
“1300”?
Yes
Use account code
250100 as a credit
to revenue in your
speedtype
Yes
No
Contact the
Finance Office to
inquire about
accrual accounting
Go to Page 3,
“Revenues, Part
2”, see the
decision, “Is your
speedtype’s
expense purpose
code
“1100 Adm 1
PEC”?”
(DECISION “B”)
2
16
Revenues Part 2
DRAFT
Start here for DECISION “A”,
continued from Revenues Part 1:
Start here for DECISION “B”,
continued from Revenues Part 1:
No
DECISION “A”: Is your
speedtype in Fund 34?
Is your speedtype
in Fund 30 or 31?
Is your
speedtype in
Fund 10?
No
Yes
Yes
DO NOT DEPOSIT MONEY OR
RECORD REVENUE. Forward all
documents to sponsored
programs office (OGC or SPA)
DECISION “B”: Is your
speedtype’s
expense purpose code
“1100 Adm 1 PEC”?
No
Yes
DO NOT DEPOSIT MONEY OR
RECORD REVENUE. Forward all
documents to sponsored
programs office (OGC or SPA)
*Note: On a rare basis, exceptions
are made by these offices
Yes
Conference fees
Contact the
Finance Office
Is the money you’re
receiving registration fees from
conference participants, or fees
from commercial support, e.g.
Pharmaceutical Support?
Use account code
207000 as a credit
to revenue in your
speedtype
Is your
speedtype in
Fund 26?
Yes
No
Is your
speedtype in
Fund 28?
No
Yes
Is your
speedtype in
Fund 29
No
Yes
Is your
expense purpose code
“1100”, but without an Admin
1 code?
Use account code
250159 as a credit
to revenue in your
speedtype
Yes
Is the money
you’re receiving a
royalty payment?
Yes
Use account code
325800 as a credit
to revenue in your
speedtype
Contact the
Finance Office
Is the money
you’re receiving a
result of a sale to
UPI?
No
Use account code
325100 as a credit
to revenue in your
speedtype
Use account code
250100 as a credit
to revenue in your
speedtype
Neither
Review choices
Commercial
support
No
Yes
No
No
Is your speedtype’s
expense purpose code
“1900”?
No
Is your speedtype’s
expense purpose code
“2100”?
Yes
Use account code
335003 as a credit
to revenue in your
speedtype
Use account code
310200 as a credit
to revenue in your
speedtype
Contact the
Finance Office
No
Yes
Use account code
325100 as a credit
to revenue in your
speedtype
Review your
choices
3
17
Is your
speedtype the buyer or the
seller?
Does the
expenditure pass
the “7 Tests of
Propriety”?
Buyer
No, or I don’t
know
Seller
Yes
I don't
know
Is your
speedtype selling to a
fund 80 (UPI)?
Use account code
335003 (UPI
Revenue) as a
credit to your
speedtype
Yes
If your
speedtype
is a sponsored project
(fund 30 or 31), is the
purchase allowable per
the sponsor?
Yes,
or N/A
No
Is the speedtype
you're buying from an
internal service
center or an auxiliary
enterprise?
No, or I don’t
know
See “Propriety of Expenditures” policy
linked in appendix; if still no, do not
process the transaction-- contact the
Finance Office
Refer to appendix
to make the
determination
Interdepartmental Sales / Purchases
DRAFT
Start here:
Contact OGC
(HSC) or
Sponsored
Programs
Accounting (DDC)
Use an active account code in
the 480101 to 810402 range (but
do not use those ending in "95"
thru "99" – they are ID accounts)
that most accurately describes
the transaction as a debit to your
speedtype * (see addendum for
exceptions)
Yes
I don’t know
Refer to the
appendix to make
the determination
No
Is your
speedtype an internal
service center (EPC
2100)?
Use an active
380100
to 385000 revenue
account code as a
credit to your
speedtype.
Yes
No
Is your
speedtype an
auxiliary
enterprise? (EPC
2000)?
Use an active
280100 to 289999
revenue account
code as a credit to
your speedtype.
Yes
Is the
speedtype you’re
buying from one that
is in fund 10, 26, or 29 that was
set up for purposes other than to
provide goods/services to other
depts but will occasionally
do so?
Yes
Use an active "ID
Expense" account
codes 450599 to
552699 as a debit
to your speedtype
No, or I
don’t know
No
Contact the Finance
Office
No
Contact the
Finance
Office
Is your
speedtype
one that
is in fund 10, 26, or 29
that was set up for
purposes other than to
provide goods/services to
other depts but will
occasionally
do so?
Yes
Use an active
"Other ID
Revenue" account
code in the
390001 to 390105
range as a credit
to your speedtype.
4
18
Giving a Refund
DRAFT
Start here:
Does the
transaction involve your
speedtype’s giving a
refund ?
No
Return to Page 1
and review your
choices
Yes
No
Is your speedtype in
funds 20 through 29?
Yes
Is your
speedtype’s expense
purpose code “
2000”?
Yes
Use account code
285000 as a debit
to revenue in your
speedtype
No
Is your
speedtype’s expense purpose
code “1100 Adm 1 PEG”, or
“1300”?
Yes
Use account code
255000 as a debit
to revenue in your
speedtype
No
Is your speedtype’s
expense purpose code
“1100 Adm 1 PEC”?
Yes
Use account code
212000 as a debit
to revenue in your
speedtype
No
Is your speedtype’s
expense purpose code
“1900”?
No
Yes
Use account code
311100 as a debit
to revenue in your
speedtype
Contact the
Finance Office
5
19
Appendix to Account Code Flow-Chart:
How to look up active account codes available for use in PS:
Go to:
https://www.cusys.edu/controller/documents/Production%20Account%20Tree%20as%20of%2003-09-06.xls
Please note: The account codes you will be able to use in PeopleSoft have a value beginning with “D” in
column A – see the note in rows 6 through 9 for more information
How to look up an Expense Purpose Code and an Amendment 1 Code:
Log in to PS Finance Reporting
Select General LedgerProgram
 Enter the program number in the Program field
 Select the tab named “Program CU Attributes”
 View the expense purpose code near the bottom left of the page
 View the Amendment 1 Code (where applicable) in the “Auxiliary Type” field
(An Amendment 1 code helps us ensure that we are properly recording revenues that are
exempt from revenue restrictions as imposed by state law).
UCHSC Fiscal Policy regarding Petty Cash and Change Funds:
http://www.ucdhsc.edu/admin/policies/fiscal/fp3-05.pdf
Human Resources:
http://www.cu.edu/pbs/hrms/resources/sbs.html
Please Note: Account codes that involve payroll and/or benefits are “driven” by the job code that is set up in
the Human Resources Management System upon employee hire or data change. These account codes
cannot be changed in the Finance system or through the HR PETC or PETR processes. Please contact the
Finance Office or your sponsored programs office (OGC or SPA) for more information.
Propriety of Expenditures (Please review both documents):
http://www.cu.edu/policies/Fiscal/propexpend.htm
http://www.cu.edu/psc/policies/downloads/Policy_Sensitive-Expenditures.pdf
Definition of a “One Time Sale”:
Unique transactions involving sales to external entities that are not expected to occur again, or at least not on
a regular basis. Revenue is recorded in account code 325100. If you determine, at a later date, that the
revenue was really not a result of a “One Time Sale”, you should correct the entry via an actual journal entry
in the Finance System.
How to look up a whether or not a speedtype is a UPI speedtype:
Log in to PS Finance Reporting
Select General LedgerProgram (Projects are not UPI speedtypes)
 Enter the program number in the Program field
 Select the tab named “Program CU Attributes”
 View the “Cash Rollup” code near the center of the page
 If the code = 68018306, the speedtype is a UPI speedtype
20
ACCOUNT CODE OVERVIEW: (This section is excerpted from Jud Hurd’s “The GUIDE”, located at:
http://abs.colorado.edu/ABS_WEB/WEB_2003/ABS_Guide.htm
An account is a six-digit number in the Finance System that is used to identify assets, liabilities, fund
balance, revenue, expenses, or transfers. All financial transactions must be classified according to one of
these categories. Furthermore, in order for the university’s financial reports to be accurate, it is critical that
accounts be used correctly. Accounts fall into the following standard categories:
 Asset
Account Range: 000000-099999
An Asset is tangible or intangible personal and real property such as cash, investments, inventory, accounts
receivable, loans receivable, prepaid expenses, equipment, building, etc. Assets are found on the balance
sheet.
 Liability
Account Range: 100000-199899
A Liability is an amount owed to an external entity. Liabilities are found on the balance sheet.
 Fund Balance/Net Assets Account Range: 199900-199999
Fund Balance/Net Assets equals Assets minus Liabilities or A - L = FB.
Fund Balance/Net Assets is found on the Balance Sheet/Statement of Net Assets.

Revenue
Account Range: 200000-399999
Revenue results from the sale of goods or the rendering of services. It is measured by the charge made to
customers for the goods or services furnished to them. CU-Boulder records revenue when it is earned - that
is when the goods or services have been furnished - regardless of when the payment is actually received
from the customer.
 Expenditure
Account Range: 400000-989999
Expenditure is an accounting entry that recognizes the consumption of assets. Salaries, fringe benefits,
office supplies, travel, depreciation, etc. are examples of expenses. CU-Boulder recognizes expense at the
time the goods or services have been received, regardless of when the actual payment is made.

Transfer
Account Range: 990000-999999
A transfer occurs when cash is moved from one FOPPS to another FOPPS, and no exchange of goods or
services is provided in exchange for the cash.
It is critical that both the fund giving away the money as well as the fund receiving the money use a transfer
code. Transfers must offset one another. Refer to the Transfer Table located
http://www.ucdhsc.edu/admin/finance/documents/HSC_Trsf_Table_022502.xls
21
For information about which fund-pairs are permitted to transfer cash and fund balance between one
another, and which fund-pairs are prohibited from doing so.
Complete Chart of Accounts
A complete list of the accounts in the Finance System can be accessed from the Offfice of University
Controller’s Web Site at http://www.cu.edu/controller/fin-system-info.html/. Upon arriving at this Web
page, select either


Chart of Accounts a complete List (an Excel spreadsheet containing every account in the
financial system)
Old Quick Reference Chart (a Web based listing containing General Budget accounts, General
accounts and a selection of User Option accounts)
Selected Accounts - The Quick Reference Card (QRC)
A list of selected accounts that departmental administrators are required to use - at a minimum - to
classify assets, liabilities, revenues, expenses, and cash transfers can be found on the Quick Reference
Card (QRC). This resource is available
 Online at http://www.cu.edu/System_Controller/documents/QRC/QRC_Full.pdf
 In hard-copy format from the Finance office: To request a paper copy of the QRC, submit your
order to kathleen.illian@uchsc.edu. Include your name, the number needed, and the campus
box number.
This QRC does not include all accounts. As previously stated, the QRC includes only those accounts
that departmental administrators are required to use at a minimum to classify assets, liabilities, revenues,
expenses and cash transfers in coding departmental business transactions. The QRC does not include
accounts that are:



System maintained and not available for use on departmental transactions,
Used primarily by staff in central administrative offices such as the Finance Office, Accounting
Office, Bursar, Office of University Controller, Treasurer, Contracts & Grants, etc.,
User option accounts as requested by departments and approved by the Office of University
Controller.
The account groups are listed in the QRC according to frequency of use.





400000 – 989999
990000 – 999999
200000 – 379999
380000 – 389999
390000 – 399999


000100 – 019999
100000 – 189999
Expenses
Cash Transfers
Revenues
Service Center IN Revenue
Other Interdepartmental Sales
(and Related Expense Accounts)
Assets
Liabilities
22
All accounts are sorted into logical sub-groupings such as Office Administration, Travel, Accounts
Receivable, Inventory, etc. The accounts from each sub-group listed on the QRC represent the
minimum level of transaction classification required for financial reporting.
LEVELS OF ACCOUNTS
Three types of accounts are found within the Finance System:
1. General Budget Account
2. General Account
3. User Option Account.
General Budget Account
The general budget account has one use only: to record budget adjustments. The general budget
account is used on budget journal entries (BJEs) in the Finance System. No actual income or
expenditure entries are permitted to be recorded in a general budget account. Examples of general
budget accounts include:





200100
205000
400000
460000
700000
Appropriations and Refunds
Student Tuition and Refunds General Budget
Faculty Salaries General Budget
Operating Expense General Budget
Travel Expense General Budget
General Account
The general account provides information about the classification of a particular transaction by identifying
the general source of revenue, (state appropriations, tuition, auxiliary income, etc.), the general nature of
an expense, (salaries, operating expense, travel), etc. General accounts are used to record actual
balance sheet, income, expense, and transfer transactions. Examples of general accounts include:







010000
200200
205100
400100
480101
700100
990100
Accounts Receivable
State of Colorado Appropriation
Resident Tuition Graduate
Faculty Regular Full Time Payroll
Office Supplies
Employee In-State Travel
Mandatory Transfer In.
User Option Account
The user option account is utilized when a more specific description of a classification is desired than
that which is provided by the general account. It is the responsibility of the department to request the
new account and proposed description for each of its user option accounts. Care should be taken when
assigning descriptions to user option accounts to make sure that the User option not only accommodates
the specific needs of the department, but also remains consistent with the account description at the
summary level.
23
Note: The assignment of the user option account must be done prior to using the user option account
on a transaction. Contact the Finance Office for more information.
Illustration of Account Levels
The following table provides an example of the three levels of account designations - general budget
account, general account, and user option account - within the expense classification of travel.
DEBIT and CREDIT convention
The Finance System is a double-entry accounting system. This means that entries of equal and opposite
amounts are made to the Finance System for each transaction. As a matter of accounting convention, these
equal and opposite entries are referred to as a debit (Dr) entry and a credit (Cr) entry. For every debit that
is recorded, there must be an equal amount (or sum of amounts) entered as a credit. For example, if there
are debit entries which total $100, then all credit entries must total ($100).
Note: It is not the number of debit entries that needs to be the same as the number of credit entries. It is the
dollar amount of the debit entries which must be equal to the dollar amount of the credit entries, i.e., There
might be two debit entries totaling $100 and three credit entries totaling ($100). By insuring that the debit
amounts always equal the credit amounts, the finance system will remain in balance.
When processing transactions within the Finance System, debits and credits must be entered into the
amount field of the task pages. This is done by using the accounting sign that will have the desired impact
on the account and on the subsequent financial statements. When working in the Finance System on-line
panels, a debit entry requires no special notation. For a credit entry, place a minus sign, (-) in front of the
number in the amount field. For example, -$100.00.
24
The illustration below demonstrates the use of the debit and credit convention for an on-line journal entry.
Credit Entry is reducing
the amount of expense
recorded in the account
for Employee In-State
Travel.
Debit Entry is increasing
the amount of expense
recorded in the account for
Employee Out-of-State
Travel.
The chart on the following page lists common accounting transactions and indicates whether the associated
dollar amount should normally be a debit or a credit.
25
Type of
Account
Asset
Asset
Liability
Liability
Revenue
Revenue
Expense
Expense
Transfers IN
Transfers IN
Transfers OUT
Transfers OUT
Normal Balance or
Natural Sign for this
Account
Dr
Dr
Cr
Cr
Cr
Cr
Dr
Dr
Cr
Cr
Dr
Dr
Transaction Description
Increase the amount of an Asset.
Decrease the amount of an Asset
Increase the amount of a Liability
Decrease the amount of a Liability
Increase the amount of Revenue
Decrease the amount of Revenue
Increase the amount of Expense
Decrease the amount of Expense
Increase the amount of a Transfer IN
Decrease the amount of a Transfer IN
Increase the amount of a Transfer OUT
Decrease the amount of a Transfer OUT
Dr
or
Cr
Dr
Cr
Cr
Dr
Cr
Dr
Dr
Cr
Cr
Dr
Dr
Cr
When accounting transactions appear on the Finance System statements, the report will display the sign of
the amount being presented. A credit entry is indicated by placing parentheses around the number,
($100.00). A debit entry receives no special notation. This identification of debit and credit is illustrated in
the figure below.
Account 407600 is an
Expense account. The
normal status for an
expense transaction is
debit.
Account 254912 is a
Revenue account. The
normal status for a revenue
transaction is a credit.
26
Report Reading
Learning Objectives:

Understand how the basic accounting equation relates to our PeopleSoft® reports
Each department receives 4 reports via hard copy each month (will change with Cognos):
1. Summary of Budget, Revenue, Expenditures, and Transfers
2. Balance Sheet (SNA) – Transactions
3. Detail of Financial Transactions
4. Outstanding Encumbrances
Of these, the first and second give you the “financial snapshot”:
Balance Sheet (SNA) Trans – NORMAL BALANCES
27
Balance Sheet (SNA) Trans – ABNORMAL BALANCES
28
Summary of Budget, Revenue, Expenditures, and Transfers – Project to Date –
FAVORABLE BUDGET VARIANCE
29
Summary of Budget, Revenue, Expenditures, and Transfers – Project to Date –
UNFAVORABLE BUDGET VARIANCE (page 1)
30
Summary of Budget, Revenue, Expenditures, and Transfers – Project to Date –
UNFAVORABLE BUDGET VARIANCE (page 2)
31
Fund
Report to find Bottom
Line
if Available Balance
"+" you have money to
spend
if
Grand Total Line Column I Available Balance
(
(Available Balance)
) you have overspent
Where to look on report
for Bottom Line?
What does Bottom
Line tell me?
Summary of Financial
Trans
Fund Description
10 Unrestricted
Extra Cautions
Available Balance has already been reduced by any encumbrances.
Cash has not been reduced by any Liabilities showing on the
Balance Sheet. When liabilities are paid they will reduce cash.
Cash has not been reduced by any Encumbrances showing on the
Summary Report. When Encumbrances are paid they will reduce
cash.
if Cash "+" you have
money to spend
if Cash ( ) you have
overspent
Total to Date Column Cash
if Available Balance
"+" you have money to
Available Balance has already been reduced by any encumbrances.
spend
if
Available Balance
(
) you have overspent
Balance Sheet (SNA) Trans
Total Expenditures after
F&A Line Column I
(Available Balance)
if Cash "+" you have
money to spend
if Cash ( ) you have
overspent
20 Auxiliary -TABOR Enterprises
26 Auxiliary-Other Exempt
28 Auxiliary Internal Service Unit
29 Auxiliary Non Enterprise
Restricted Federal, State, Private with Summary of Financial
Trans
30 or 31 a Budget
Total to Date Column Cash
Cash has not been reduced by any Liabilities showing on the
Balance Sheet. When liabilities are paid they will reduce cash.
Cash has not been reduced by any Encumbrances showing on the
Summary Report. When Encumbrances are paid they will reduce
cash.
AEFs are not budgeted nor should they have residual cash
balances. Therefore you cannot tell the available balance from the
Financial Reports. Please contact your Department Administrator
for more information on the available balance for an AEF.
Cash has not been reduced by any Liabilities showing on the
Balance Sheet. When liabilities are paid they will reduce cash.
Cash has not been reduced by any Encumbrances showing on the
Summary Report. When Encumbrances are paid they will reduce
cash.
Cash has not been reduced by any Liabilities showing on the
Balance Sheet. When liabilities are paid they will reduce cash.
Cash has not been reduced by any Encumbrances showing on the
Summary Report. When Encumbrances are paid they will reduce
cash.
Cash has not been reduced by any Liabilities showing on the
Balance Sheet. When liabilities are paid they will reduce cash.
Cash has not been reduced by any Encumbrances showing on the
Summary Report. When Encumbrances are paid they will reduce
cash.
Restricted Federal, State, Private
without a Budget (Clinical Trials, Pre- Balance Sheet (SNA) Trans
30 or 31 Awards, Program Income)
Exception is UPI and UCH
which are "pass thru"
transactions only. Use
financial statements from
UPI or UCH to determine
available balance.
if Cash "+" you have
money to spend
if Cash ( ) you have
overspent
if Cash "+" you have
money to spend
if Cash ( ) you have
overspent
----->
if Cash "+" you have
money to spend
if Cash ( ) you have
overspent
Total to Date Column Cash
Total to Date Column Cash
----->
Total to Date Column Cash
Balance Sheet (SNA) Trans
Balance Sheet (SNA) Trans
----->
Balance Sheet (SNA) Trans
34 Restricted Gift-excluding AEF
Restricted Gift-AEF (Academic
34 Enrichment Funds)
Unexpended Plant-Renewal and
72 Replacement Exempt
80 Agency
Finding the available balance…by fund type
This document is on the web in its most current format at:
http://www.uchsc.edu/finance/quickreport.xls
32
Data Analysis in MS Excel
Learning objectives:
 Understand how to export data from PeopleSoft or CIW into Excel
 Understand how to get assistance in analyzing data in MS Excel with built in tools and functions
Exporting data from PeopleSoft® Finance: also see step by steps at:
http://www.cu.edu/controller/documents/17_EXPORTING_A_REPORT_TO_EXCEL.doc
Login to PS Finance
1. Go to ReportsFinance Reports and select the report you want to run
2. Fill in the requested parameters and make sure to add “Y” in the “Export to Excel”: field.
3. Select RunOKReport ManagerRefresh
4. Once the Details hyperlink appears, select it
5. Right-click the file called “GL0100CU.txt” and select “Save Target as”
6. Navigate to the directory you want to store the file in, name the file as desired, and change the file extension
to .xls (Save as type = all files). Example name “Report.xls”
7. Open MS Excel and open the file.
Exporting data from CIW through the UCD Accounting site: NOTE: not all reports at this site are exportable
Go to http://accounting.cudenver.edu/
1. Select “Data Inquiry” on the left-side menu
2. Log in when asked with your CIW login info (you will be asked twice, once now and once you’ve select a
report)
3. Select your report, press “submit”, and if an “Excel” button appears mid-page, press it to export
4. Once the file opens in excel, select FileSave as then navigate to the desired path and name as desired,
saving as type “MS Excel“ workbook – latest version it gives you.
Exporting data from the system operations website:
Go to: http://www.cusys.edu/operations/ati/html.html
1. Select your report, enter your CIW login info, enter the parameters
2. Press “submit”, and an “Export to Excel” button appears upper-right, press it to export.
3. Once the file opens in excel, select FileSave as then navigate to the desired path and name as desired,
saving as type “MS Excel“ workbook – latest version it gives you.
NOTE: the “Summary” report at both CIW sites allows the user to drill down into the detail report without a separate
run
Which method of exporting should you choose?
It’s easiest for data analysis to use the PeopleSoft tool, because the data is one header row and rows of non-blank
data, which is the way Excel likes it. Here’s what you have to do if you export the CIW reports, (after selecting “no
subtotals”:
33
34
Here’s how it looks when you’ve exported through PeopleSoft®:
Once you have the report you want exported to Excel, here are some tips to make data analysis easier:
COLUMN RESIZE:
35
AUTO FILTER:
Auto filter gives you drop-downs for all column headings:
36
You can then choose a single selection to view (See next 2 images):
37
This example has filtered down to all entries with a Pay Period End Date of 29-FEB-04:
38
You can also customize the filter: see next 2 images:
39
40
You can sort within a filter too:
41
This example is sorted by Account Code:
42
You can do complex sorts too…Data Sort:
43
Just click OK if you get this message:
44
If you get confused about how much you have drilled down, you can “show all”:
45
SUBTOTALS:
When you do subtotals, sort the column first:
46
Then do the subtotal: (See next 3 screens):
47
48
This gives the subtotal of that account code under “Pay Amt”:
49
Linking to CIW via MS Access
These instructions detail how to use a MS Access database with CU’s Central Information Warehouse (CIW) to
create queries which you can then export to MS Excel for further analysis. Please Note: you must have Oracle
installed on your computer in order to link to the CIW tables. Oracle can be downloaded from the Edsel drive; please
contact the IS help desk for more information. This demonstration uses an actual payroll query as an example, and
walks you through the process of adding it to your database. (Instructions on exporting and analyzing the query with
a macro are located at http://www.ucdhsc.edu/admin/finance/documents/PayrollSubtotalsMacro.doc).
1. Create a new MS Access database:
50
2. Save it in whatever directory you like:
51
3. Select File  Get External Data  Link Tables:
52
4. Files of Type = “OBDC Databases()”:
53
5. Machine Data Source  “apollo”: (If apollo doesn’t show up, contact your IT department and have them set
it up for you).
54
6. You’ll get a pop-up with table names:
55
7. Select all tables starting with “ARTEMIS_GL…”:
56
8. If you get this message, simply click “Cancel” each time it appears:
57
9. Your Tables should look like this:
58
10. Select “Queries” from the Menu on the left:
59
11. Select “New” Design ViewOK:
12. Holding the “Control” key down, select the following tables:
ARTEMIS_GL_SPEEDTYPE_TBL
ARTEMIS_GL_ORG_TBL
ARTEMIS_GL_PAYROLL_PAY_LINES_BASE
ARTEMIS_GL_PROJECT_TBL
13. Then press “Add”.
60
14. Arrange your tables as shown below; re-sizing them by dragging the border out or down so you can read the
names. Create the following relationships by holding your left mouse key down and dragging the field names
to the appropriate table:
61
15. On your toolbar, select ViewSQL View
16. In this document, copy the following text in all caps:
SELECT DISTINCT ARTEMIS_GL_PAYROLL_PAY_LINES_BASE.EMPLOYEE_ID,
ARTEMIS_GL_PAYROLL_PAY_LINES_BASE.PAY_PERIOD_END_DATE,
ARTEMIS_GL_PAYROLL_PAY_LINES_BASE.PAY_AMT,
ARTEMIS_GL_PAYROLL_PAY_LINES_BASE.JOURNAL_ID,
ARTEMIS_GL_PAYROLL_PAY_LINES_BASE.JOURNAL_DATE,
ARTEMIS_GL_PAYROLL_PAY_LINES_BASE.PROJ_ID, ARTEMIS_GL_PAYROLL_PAY_LINES_BASE.JB_CODE,
ARTEMIS_GL_PAYROLL_PAY_LINES_BASE.EMPLOYEE_NAME,
ARTEMIS_GL_PAYROLL_PAY_LINES_BASE.PAY_DESC,
ARTEMIS_GL_PAYROLL_PAY_LINES_BASE.ACCT_CODE,
ARTEMIS_GL_PAYROLL_PAY_LINES_BASE.PGM_CODE, ARTEMIS_GL_ORG_TBL.DEPT_ID,
ARTEMIS_GL_PAYROLL_PAY_LINES_BASE.PAY_LINE_NUM,
ARTEMIS_GL_PAYROLL_PAY_LINES_BASE.ERN_CODE,
ARTEMIS_GL_PAYROLL_PAY_LINES_BASE.POSITION_NUM,
ARTEMIS_GL_PROJECT_TBL.PROJ_MANAGER_NAME,
62
ARTEMIS_GL_PROJECT_TBL.PROJ_SPONSOR_AWARD_CODE,
ARTEMIS_GL_SPEEDTYPE_TBL.SPD_KEY_CODE, ARTEMIS_GL_SPEEDTYPE_TBL.SPD_DESC
FROM ARTEMIS_GL_SPEEDTYPE_TBL INNER JOIN (ARTEMIS_GL_ORG_TBL INNER JOIN
(ARTEMIS_GL_PAYROLL_PAY_LINES_BASE INNER JOIN ARTEMIS_GL_PROJECT_TBL ON
ARTEMIS_GL_PAYROLL_PAY_LINES_BASE.PROJ_ID = ARTEMIS_GL_PROJECT_TBL.PROJ_ID) ON
ARTEMIS_GL_ORG_TBL.DEPT_ID = ARTEMIS_GL_PAYROLL_PAY_LINES_BASE.DEPT_ID) ON
(ARTEMIS_GL_SPEEDTYPE_TBL.PGM_CODE = ARTEMIS_GL_PAYROLL_PAY_LINES_BASE.PGM_CODE)
AND (ARTEMIS_GL_SPEEDTYPE_TBL.PROJ_ID = ARTEMIS_GL_PROJECT_TBL.PROJ_ID)
WHERE (((ARTEMIS_GL_PAYROLL_PAY_LINES_BASE.EMPLOYEE_ID)=[Enter Emp ID:]) AND
((ARTEMIS_GL_PROJECT_TBL.PROJ_EFFECTIVE_DATE)<=Now()) AND
((ARTEMIS_GL_PROJECT_TBL.PROJ_EXPIRATION_DATE)>Now()) AND
((ARTEMIS_GL_SPEEDTYPE_TBL.SPD_EFFECTIVE_DATE)<=Now()) AND
((ARTEMIS_GL_SPEEDTYPE_TBL.SPD_EXPIRATION_DATE)>Now()));
17. Return to MS Access; you’ll notice some selected text; replace it with the text in your clipboard: hold the
“Control” and “V” key down to paste the new text into the workspace. (Or go to EditPaste).
63
18. Save your query (it’s best not to use any spaces in the name):
64
19. Run your query by pressing the red exclamation point:
65
20. To export the data to Excel, press FileExport. If by any chance “Export” is disabled, save the query and
then “Export” should be enabled.
66
21. Then select “Save as type” Microsoft Excel 97-2002 (*.xls) and save in whatever directory you like. Make
sure to click “Save Formatted” next to the file name. If you don’t, your export will not work.
67
22. In the future, you can run this query by selecting it and then selecting “Open”:
MACROS
Macros are used to automate certain repetitive tasks in Windows applications.
Here’s how to record a macro in MS Excel that automatically sets your page setup to “landscape”, sets the margins to
.7 all around, and prints the document:
In MS Excel,
1. Select ToolsMacroRecord New Macro.
2. Name the macro, and add a description if you like, then press OK. You’ll notice that a little box with recording
buttons appears.
3. Go to File Page Setup.
4. Select "Landscape”. Change the Top, Bottom, Left, and Right margins to .7 and press OK, then press the
printer icon on your toolbar.
5. Press the square button in the recording menu to stop recording.
6. Now, anytime you want a document to print with a Landscape orientation and .7 margins in that application,
just run the macro.
7. To run the macro, select Alt + F8, find the macro under the name you saved it, and press “Run.”
68
8. To add this macro as a command button on your toolbar, select ToolCustomize. On the Command menu
that appears, scroll down in the Categories column to “Macros.” Notice the “Custom Button” that appears in
the right column under Commands. Holding your left mouse button down, drag the “Custom Button” icon to
your toolbar, next to another button, or next to “Help.” Right-click the smiley face icon, and rename it in the
Name field that appears in the drop down menu. In the same drop down menu, select “Image and Text” so
that the button name shows. In the same drop-down menu, select “Assign Macro,” and choose the macro
you have just created. Now all you have to do to run the macro is press the command button on your toolbar.
69
Student Employment
Learning Objectives:

Understand the definition of student employment

Understand the different processes involved in work-study vs. hourly students

Know what resources regarding student employment are available to you
General Information:
 What constitutes a student employee?
Student employees can be from any higher education institution, high school, or trade school. However, they must
be currently enrolled in order to be considered as a student. The only exception to this rule is during the summer
semester – students who aren’t enrolled for summer can work, providing that they were enrolled in the spring and will
be enrolled in the fall. Note: A letter of intent is sufficient proof of future enrollment if the student is not able to
register.
 What are the differences between work-study and hourly students?
Work-study students are awarded by the Financial Aid Office which pays a portion of their wages for certain eligible
jobs. All campus department jobs are eligible as well as certain off-campus organizations, including government
agencies and non-profits. The standard amount that the grant pays is 74.5% of the student’s gross wages. Students
are awarded a certain amount of work-study per semester – it is the employer’s responsibility to ensure that the
student does not exceed their award amount. Subtract the gross amount from each timesheet to calculate your workstudy student’s remaining balance. Any amount that is charged over the student’s award is the responsibility of the
department.
Hourly students are paid 100% from departmental funds. There is no limit on how much an hourly student can work
per semester. Payrates should be the same for hourly and work-study students. All student employees are limited
to 40 hours per week.
 How does a student apply for work-study?
Students must complete the Free Application for Federal Student Aid (FAFSA) and an institutional application. HSC
students complete the University Application for Financial Aid and the Application for Student Employment, which are
located at: http://www.uchsc.edu/finaid/uchsc_workstudy_program.php. Downtown students complete the University
Financial Aid Application at http://www.cudenver.edu/finaid.
Students will be notified by the Financial Aid Office if they receive an award. As work-study is based on financial
need, not all students are eligible to receive it.
70
If a work-study student runs out of work-study money, they will need to request more from the Financial Aid Office at
their campus. Call the Financial Aid Office for more information about the appeals process.
 What determines student employee’s pay rates?
Student employee (both hourly and work-study) pay rates are determined by their job class. The complete pay rate
matrix is available on our website, as are the class descriptions. It is important to make sure that your student
employees are in the proper class depending on their job description and responsibilities. Call our office at (303)
556-2301 if you have any questions about where a specific student should be placed and what they should be paid.
 How do I track my work-study student’s award balance?
We provide an Excel spreadsheet for this purpose on our website, but you can keep track of your student’s balances
without it. Just subtract the gross amount from each paycheck from the student’s award balance. It is also helpful to
calculate the amount of hours your student(s) can work before the semester. For example, if your student has a
standard $2500/semester award and is at $10.00/hr, they will be able to work approximately 250 hours per semester.
Consult the payroll calendar to see how many weeks/pay periods are in the current semester, and then divide the
total hours by that number to determine how many hours your student can work per week.
NOTE: Any amount earned over the award amount will be charged to the department at 100%.
71
This is our main page – from here, you can access the Student Pay Matrix and post job announcements (to the right).
You can also obtain the most recent Payroll Calendar at the link on the left. This is also where the students go to
search for jobs. All the forms that you will need to set up a student are located under ‘UCDHSC Employer
Information’, which is displayed on the next page of your handout.
72
On the UCDHSC Employer Information page, you’ll find links to our Handbook, the Job Opportunities page (where
students can search for a job), the Job Announcement form, the Student Employee Timesheet, and the Work-Study
Expense Transfer Request Form (used if a work-study student is charged incorrectly to your account).
Also, you’ll notice the Paperwork link pop up under the UCDHSC Employer Information link. This will take you
directly to information about the required paperwork. You can click the form name in the paperwork matrix to go
directly to that form to save or print it for later use.
Additionally, there is an Excel spreadsheet that can be used to help you keep track of your work-study students’
award balances at the link on the right.
Create Position Procedure
To set up a student who has not worked with your department before, begin by creating a new position. To create a
new position:

Click ‘Develop Workforce,’ ‘Manage Positions,’ ‘Use,’ ‘Position Data,’ ‘Add a New Value’
73

In the ‘Description’ panel, enter the effective date (usually corresponding with the payroll calendar).

Enter the Job Code; see Job Class Matrix on our website for pay ranges and class descriptions. Generally,
all student employees will be 4101-4106. The exceptions are non-CU students, who would have a job code
of 4301 (if from a high school/private institution), or 4401 (if from another state higher ed. Institution).

In the ‘Long Description’ field, enter the hiring department’s name, the name of the student’s direct
supervisor, and the phone number at which they can be reached.

Click the header titled ‘Work Location’

In the ‘Department’ field, enter your department number

Click the ‘Job Information’ panel

Ensure that the Reg/Temp field is set to ‘Temporary’ and that the ‘Full/Part Time’ field is set to <50%

Click the ‘Specific Information’ panel

Ensure that the ‘Pay Group’ is set to BW (biweekly) and that the ‘Employee Type’ is set to ‘Hourly’

Click the ‘Funding Distribution’ panel

Enter the ‘Funding Begin Date,’ usually the same as the effective date of the hire. Exceptions may occur, in
these instances, use the ‘Bi-Weekly Payroll Calendar’ to ascertain the correct date.

In the ‘Percent’ field, ‘100’ would need to be entered most times, but in situations where there are multiple
speed types, that number may need to be adjusted.


Enter the ‘Speed Type’ for the department/grant fund to which you want to charge the student’s earnings
Enter the ‘Funding End Date,’ which is the last day of the semester (consult Payroll Calendar for exact dates)

Click ‘Save’ at the bottom of the page.

To approve the new position, click ‘Worklist’ near the top of the screen.

Locate the entry for the new position (both position data and funding distribution), click ‘Work it’ to bring up
the approval panel.

Change the approval status from ‘Proposed’ to ‘Approved’ and click ‘Save’.

Return to Worklist and click the ‘Mark Worked’ checkbox to clear the entry.
74
Hiring Procedure – New Hires
After creating/recycling a position for the new hire:

Click ‘Administer Workforce,’ ‘Administer Workforce (GBL),’ ‘Use,’ and ‘Hire’.

In the ‘Effective Date’ field, enter the date when the student will start working (it should be the same as the
effective date for the position). It is a good idea to enter the first date of the pay period in which the student
starts working to prevent funding gaps.

Enter the student’s name in the appropriate name fields, click “Refresh the Name Field’ to check for
correctness once entered.

Click the ‘Address’ panel.

Enter the student’s address as specified on the Personal Data Worksheet (PDW). If home address is same
as mailing address, click ‘Copy Home to Mail Address’ to auto-fill the mailing address fields.

Select the phone type and enter any phone numbers that the student gave on the PDW. If more than one
number exists, add a row for each additional number.

Enter the student’s e-mail address as specified on the PDW.

Click the ‘Personal’ panel.

Enter the student’s gender and other information as specified on the PDW.

For the ‘Home Department’ field, enter your department number.

Click the magnifying glass next to the ‘Campus Box’ field, enter the department number and click ‘Lookup’ to
find the campus box for your department.

Click the ‘Identity/Diversity’ panel.

Enter the employee’s birth date as specified on the PDW.

Enter the student’s Social Security Number in the ‘National ID’ field.

Enter the student’s military status and ethnic group as specified on the PDW.

Click the ‘Work Location’ panel.

The default ‘Action’ should be “Hire” and the ‘Reason’ should be ‘HIR’ for all new hires.

Enter the number for the position you created/modified in the ‘Position Number’ field.
75

Click the ‘Job Information’ panel.

For the ‘EMPL Class’ field, click the magnifying glass and select either ‘OnCmp WS – No StdtRetirement’ or
‘OnCmp WS – StdtRetirement’ for all on-campus work-study employees. If you’re hiring the student as an
hourly, then you’ll need to enter the appropriate EMPL Class (again, based upon enrollment).
NOTE: Whether or not the student has student retirement is dependent on the credits in which they
are enrolled. For undergraduates, student retirement is required for those taking less than 6 credits;
check screen 191 in SIS or request that the student give you their schedule to determine enrollment.
For SEO employees, use regular (on campus) workstudy and the same qualifications apply for
student retirement. To verify work-study, have the student bring in his/her award letter or contact the
Financial Aid Office.

Click the ‘Compensation’ panel.

Enter the pay rate desired for the position in the ‘Comp Rate’ field. Click ‘Calculate Compensation’ to fill in
the remainder of the fields.

Click the ‘Employment Data’ panel.

Enter the ‘Appointment End Date’ as the last date of the semester in which the student will be working. This
date should be the same as the funding end date for the position.

Click ‘Save’ at the bottom of the page. Record the new Employee ID somewhere on their records,

To approve the new hire, click ‘Worklist’.

Find the new hire entry, click ‘Work it’ to bring up the approval panel.

Change the approval status from ‘Proposed’ to ‘Approved’, click ‘Save’.

Return to Worklist, click the checkbox labeled ‘Mark Worked’ to clear the entry.

Print the ‘Employee Job Data – Fund Dist’ report (see Reports Section) and place a copy in the student’s
folder to ensure the accuracy of all data entered.

Create a timesheet for the student – this form is available on our website:
http://www.cudenver.edu/Admissions/Student+Employment/UCDHSC+Employer+Information/default.htm
Time Collection
Be sure to check each timesheet for: student signature, supervisor signature, hours entered in .25 hour increments
(i.e. 4 hours 30 minutes = 4.5 hours), proper dates, and that only one pay period is on each timesheet (no combining
pay periods).
76
To Enter Time on PeopleSoft
 Click Administer Workforce
 Click Time Collection
 Click Use
 Click Header Control
 Click Add New Value
 Enter Pay group (BW)=Biweekly
 Enter Batch ID (whatever you want, I usually use the letter in my first name and the time period (i.e. ‘S01’)
 Click Add
 Under Description put the time period (B01, B02, etc.) and add the words time collection.
(i.e. ‘Time Collection for B01’)
 Click Save
 Go back to Use and click EE Data- Current Appointment
 Enter Pay Group (BW)
 Click Search
Begin Entering Time
 Click on the person’s name you wish to enter time for. Because you have already put the timesheets in
alphabetical order, in order to get to the next person on the list click Next In List. Keep doing so until you find
the person you are looking for.
 Enter STH under earnings code
 Enter the hours
 Click Save
 Enter time for the next person the same way
While Entering Time
Check pay rates. If a pay rate has changed, contact the supervisor and remind them of the procedure for giving
raises.
After all the timesheets have been entered, print Time Entry Roster
 Go Back to Time Collection.
 Click Report
 Click Time Entry
 Enter 02 in the Run control ID box
 Click Search
 Enter pay run ID
-To find the pay run ID
 Click on the Magnifying glass
 Click Look Up
 Find the pay period end date upon which you are working on
and click on the ID on the far left, which is in purple and consists
of two numbers and a letter.
 Click Run
 Click OK
77


Click Report Manager
Click the Refresh button
Keep clicking the refresh button until the status states Posted



When status states ‘posted under Details, click View.
Click on the file containing PDF....this is your time entry roster
Print Time Entry Roster. Compare with Time Sheets. Make corrections as necessary
Save and Close the Batch. (usually by Thursday morning—check PBS Calendar)
 Click Administer Workforce
 Click Time Collection
 Click Use
 Click Header control
 Under Batch Status change from Open to Ready
 Save
Approve Batch
 Click Administer Workforce
 Click Time Collection
 Click Use
 Click Approve Time Entry
 Enter Pay group and Batch ID
 Check the Approved by Box
 Save
Print Payroll Register for your department (usually the following Monday—check PBS Calendar)
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Click Administer Workforce
Click Administer Workforce again
Click Report 2
Enter Run Control ID (02)
Make sure Pay Run ID is Correct
Click Run
Click OK
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Financial Compliance
Learning Objectives:

Understand the role of the Fiscal Compliance Department

Understand the current issues involving the Financial Compliance Department
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UCDHSC Department Administrator’s Training
Financial Compliance Issues
The following is a list of some of the financial compliance issues that involve Department Administrators:
Appropriateness of Expense/Sensitive Expenditures (alcohol, donations, food, beverage service, personal
gifts, items for personal use) – items purchased with any University fund (including fund 80 which includes UPI)
must comply with University policies.
For any university transaction, responses should be ‘yes’ to any of the following:
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Is it in the best interest of the university?
Is it for official university business?
Is it the most effective way to accomplish university business?
Is it in compliance with all applicable federal, state, and university laws, regulations, and policies?
Is it directly beneficial to the SpeedType being charged?
Is it within the approved budget of the SpeedType being charged?
Is it reasonable? (Meaning that the quality and quantity of goods and services being purchased is sufficient to
meet the identified need without exceeding it?)
Is it free of actual or perceived conflict of interest?
http://www.cu.edu/psc/policies/downloads/Policy_Sensitive-Expenditures.pdf http://www.ucdhsc.edu/admin/policies/
Procurement Card – the following are items that should be followed regarding procurement card activity. These are
issues that are consistently noted during reviews of procurement card activity.
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Ensure all purchases have a detailed receipt. If the purchased item is sensitive in nature, ensure that there is
documentation of the purpose of the item and how it relates to University functions. Sensitive items could include
gift certificates, food, etc.
Ensure no taxes are paid on transactions. If taxes are paid, then request a refund.
Ensure a monthly review occurs by the Approving Authority every month, including review of receipts and the
appropriateness of the expenditures.
Cardholders should not allow others to use their procurement card.
Avoid split purchases. If you are establishing a lab for a new researcher and there are several items identified
over the $4,500 limit, use a Standing Purchase Order or regular Purchase Order to purchase these items. Do
not split the purchases on your procurement card.
Do not purchase furniture unless you have received an approved exception from the Procurement Service
Center.
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Sponsored Projects
Personnel Effort Reporting (PER) - Personnel Effort Reporting is the critical supporting documentation that
authorizes that the effort was appropriately incurred and charged to a sponsored project. This is required by
federal regulation (i.e., OMB Circular A-21). The Office of Inspector Generals (federal auditors) review these
documents to ensure the effort is authorized, equals salary charged and is appropriate. If PERs are not
appropriately signed and do not reflect the payroll charged, the auditors could disallow the salary charges to
the grant. The following are critical requirements for PERs -
Ensure PER is signed by the appropriate person. The person signing should be the person who
performed the effort or someone with first hand knowledge of the effort performed. With these
requirements, it would be unusual for a Department Administrator to sign the PER.
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Ensure PERs are completed in a timely manner. These paper reports are generated every
quarter and distributed to the departments. The report should be completed and returned to
Grants and Contracts(Health Sciences Center)/Sponsored Programs Accounting (Downtown
Denver) within 30 days of receiving. The University is working on creating an electronic PER in
the near future.
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Ensure that the payroll charged agrees with the actual effort performed on the project. If payroll
does not agree with the actual effort, then a Payroll Expenses Transfer should be processed to
transfer the unrelated salary – e.g., more salary was charged than actual effort.
Direct Charging
All direct charges to a sponsored project must meet the following criteria:
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Costs must be reasonable and necessary for the performance of the sponsored project. Failure
to adequately document a cost could result in the disallowance of a legitimate charge.
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Costs must be allocable to the project. For costs benefiting more than one sponsored project,
the relative benefit must be approximated through the use of a reasonable basis reflecting use or
level of service. Costs should be allocated to the “users” in proportion to the benefits received.
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Costs must be consistently treated as either direct or F&A costs.
If an administrative type expense will be charged, ensure that the A-21 checklist has been completed and
submitted to Post-Award. This includes office supplies, administrative and clerical salaries, postage, etc.
There are certain types of projects that are not required to submit a Checklist.
See Direct Charging policy at http://www.ucdhsc.edu/admin/policies/G&C/fp4-07.pdf.
Cost Transfers – Cost Transfer occurs when a charge initially charged to a speedtype is transferred to
sponsored project. Cost Transfers can occur through a Payroll Expense Transfer (PET) or Journal Entry.
Cost Transfers are very prone to audit. Federal regulation (OMB Circular A-21) strictly prohibits transfers to
another sponsored project for the following reasons:
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To eliminate a deficit or surplus on a project;
To avoid restrictions imposed by law or by terms of the sponsored agreement; or
For other reasons of convenience.
The following must be ensured with cost transfers –
 Are completed in a timely manner (no later than 90 days after the date of the transaction.
 Are sufficiently justified with supporting documentation and that sponsor approval has been obtained
when required. The justification can not be “to correct an error”. The justification needs to include
the following:
o Reason the error occurred and how corrected for the future;
o How the expense benefits the projects that is being charged and is allowable per the terms
of the grant/contract;
o If the initial transaction occurred more than 90 days from the time of the transfer, additional
explanation needs to be provided as to the reason for the delay in correcting/detecting the
error and how the delay will be avoided in the future.
Note: This justification should be provided in the “header description” for the PETs and “long
description” for the Journal Entries. Additional supporting documentation should be included with the
JE transaction and if necessary for the PET.
Cost transfers completed toward the end of a budget period, to offset a deficit balance, reduce a surplus, or
involve a large number of transfers, could suggest weaknesses in internal control and are red flags to
auditors. Therefore, these types of cost transfers should be infrequent and unusual occurrences. Additional
explanation should be provided if these conditions exist for a cost transfer.
See Cost Transfer policy at http://www.ucdhsc.edu/admin/policies/G&C/fp4-12.pdf
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Clinical Trials – for clinical trials, the following issues need to be considered:
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While the clinical trial is active, clinical trial funds should only have expenditures related to the trial
charged to it.
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Care should be taken to make certain patient care items/services in clinical trials are charged
appropriately to the clinical trial or medical insurance carriers according to federal and state
regulations and medical insurance carrier’s requirements. Refer to UPI, University Hospital,
and/or other affiliates’ billing polices as appropriate for specific requirements.
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Once the clinical trial has ended with a residual balance, the balance is transferred to an auxiliary
program per the campus policy. These funds are still subject to all of the University’s Fiscal policies on
expenditures and use of funds. In addition, if the residual balance is equal to or greater than $25,000,
the Principal Investigator must report the balance through the Disclosure of Financial Interests Related to
Sponsored Research through the annual reporting of conflict of interest process and as required under
COMIRB policy.
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Faculty involved in clinical trials should ensure that a portion of their salary is charged against the clinical
trial funds. This charge should either be through allocating a portion through the Human Resources
system and/or billing through University Physicians Incorporation (UPI).
See Clinical Trial policy at http://www.ucdhsc.edu/admin/policies/G&C/fp4-01.pdf.
Internal Controls –Internal controls are critical because they promote the use of sound business and financial
management practices. They focus on effectiveness and efficiency of operations, reliability of financial reporting, and
compliance with applicable laws and regulations, while simultaneously avoiding pitfalls and surprises along the way.
Departments should have adequate processes and approvals established to ensure transactions are appropriate and
in compliance with University, State and Federal regulations.
The following are examples of some critical internal controls for departments –
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Financial Statement Review – A critical oversight control is a monthly detail review of the financial
statements by a person who is not processing the transactions. The reports included –
 Detail of Budget, Revenues, Expenditures and Transfers
 Balance Sheet Transaction Report
 Summary of Budget, Revenues, Expenditures and Transfers
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Separation of duties for processing transactions and approval – departments should ensure that at least
two individuals are involved with every fiscal transaction and have knowledge of policies. For example,
the person who creates Journal
The following are resources on Internal Controls –
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September-October Business Advisor Newsletter - http://www.uchsc.edu/admin/news/2005SeptOct.pdf .
System Controller’s document on Internal Controls http://www.cusys.edu/controller/documents/Internal_Control_Compensating_Control_Aug_2005.doc
In addition, this Departmental Administrator Overview training has a separate section on Internal Controls.
Gift Funds
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There should be a one to one correspondence between the gift speedtype at the University and the CU
Foundation account. Gifts funds with different purposes should not be commingled. There are new processes in
place to match the gift purpose at the Foundation and the University. Separate gift speedtypes should be
created for each different purpose.
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Training Grants and Fellowships
Learning Objectives:
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Understand the risks involved in paying the trainees incorrectly
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Understand the importance of setting the trainee up correctly in HRMS
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Understand the paperwork requirements for training grants and fellowships
WHY TRAINING GRANTS AND FELLOWSHIPS NEED EXTRA OVERSIGHT:
Many sponsors stipulate that a certain type of compensation is to be paid on their awards – for example, the federal
government requires that National Institutes of Health (NIH) training grants pay only stipend -- never salary -- to
those trainees appointed to the grant. Furthermore, the federal government requires that NIH research grants pay
only salary -- never stipend -- to those employees who are providing a service to the grant, (and furthermore that all
employees being compensated by the grant are providing a service to it).
A stipend payment, which implies that the funding is not a result of an employee-employer relationship, has no FICA
and Medicare deductions because it is provided as a means to defray the costs of a person in a training – not
employment -- situation.
A salary payment, which implies that the funding is a result of an employee-employer relationship, has mandatory
and automatic FICA (Social Security) and Medicare deductions paid according to the following criteria:
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FICA: 12.4% of the salary paid (6.2% is paid by the employee, and 6.2% is paid by the employer)
Medicare: 2.9% of the salary paid (1.45% is paid by the employee, and 1.45% is paid by the employer)
Consequently, when CU employees are paid on sponsored projects under incorrect job codes (stipend when it should
be salary, or salary when it should be stipend), the University is not in compliance with the award, and staff must
make the following corrections: the job code in the Human Resources system should be changed as of the
appropriate effective date, the payroll change should be requested through the Office of Grants and Contracts, and
the FICA and Medicare refund or collection should be requested through PBS.
The NIH, in addition to requiring a certain type of compensation be paid on NIH training grants, requires that a very
specific dollar amount of stipend be paid to trainees; an amount which is determined by:
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The career level of the trainee
The budget start date of the award
Furthermore, the NIH requires that the career level for post-doc fellows be determined by the number of full years of
continuous post-doctoral experience; that the stipend amount remain the same during the period of appointment
(almost always one year on T32 training grants); that the stipend will progress to the next level upon the new
appointment; and that the termination notice (which must match the compensation in our PeopleSoft financial
system) confirms the payment of the appropriate stipend amounts and progression. Unfortunately, with CU’s variety
of system and departmental policies – including hiring practices, job description requirements, multiple position and
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funding source capabilities, and payroll system constraints – it becomes very difficult to understand how to succeed
in being compliant with these NIH requirements.
This document will describe the correct stipend calculation and administration for NIH training grants and fellowships
(which have similar restrictions), and will also help to clarify payroll issues related to job codes used for these trainees
when they may have supplemental compensation from other funding sources.
OUTLINE OF KEY ISSUES:
Purpose of a Training Grant
1. The primary objective of the Kirschstein-NRSA program is to prepare qualified individuals for careers that
have a significant impact on the Nation’s research agenda. Specifically, the purpose of a training grant is to
develop or enhance research training opportunities for those individuals who are anticipating careers in the
areas of biomedical, behavioral and clinical research. Training grants should not be used for training in the
areas of instruction or clinical service. In addition, a training grant does not impose an employer-employee
relationship. However, all trainees are required to devote at least 40 hours per week to the training grant.
Notice of Grant Award (NGA)
2. The notice of grant award is the crucial document. Every administrator or staff member who is involved with
NIH awards should review a copy (which Grants and Contracts emails to the department administrator when
the award is received), and ask for clarification from Grants and Contracts when questions arise.
a. Training Grants: The NGA contains the following information for each budget period:
i. Number of trainees allowed on the program
ii. NIH contact names and contact information
iii. Net budgeted award amount of the program. The net budgeted award amount is the total
award amount less any unobligated balance from prior budget periods.
b. Fellowships: The notice of grant award contains the same information but for a single recipient.
Trainee Eligibility
3. Post-Doc Trainees: The NIH Grants Policy Statement states that training Program Directors should appoint
only those individuals who are committed to a career in research and plan to remain on the training grant or
in a non-Kirschstein-NRSA research experience for a minimum of 2 years in the aggregate. To this end, post
docs sign a commitment to incur a payback obligation in the first year of support, which will be repaid in the
second year. Accordingly, post-docs or medical residents who do not intend to remain on a training grant or
in research for at least 2 years should not be appointed.
4. Pre-Doc Trainees: Trainees must be enrolled in either a PhD research program or in the research portion of
a combined PhD, MD program. The payback agreement does not apply to Pre-Doc Trainees.
Statements of Appointment and Activation Notices
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5. Training grants: A trainee may be appointed to a training grant any time during the budget period for an
appointment period no less than 9 to 12 months, without prior approval by the NIH Grants Specialist
referenced on the NGA; appointments should generally be for a one-year period. The Statement of
Appointment must be faxed (303.724.0814) or emailed (Wanda.Cardenas@uchsc.edu) to the Office of
Grants and Contracts for approval prior to submission to NIH. No stipend or other allowance may be paid
until the appointment form has been submitted. Upon completion of one appointment period, a new
Statement of Appointment must be submitted indicating the next appointment period and the appropriate
stipend level/amount.
6. Fellowships: Trainees on individual fellowships only need to submit an Activation Notice at the start of the
first year of the award.
Stipends
7. Annual stipend levels for trainees and fellows are announced yearly by the NIH and must be paid
accordingly.
a. The stipend level paid to an individual is based on the NIH fiscal year that is applicable to the project
start date, and the career level of the trainee or fellow. The career level is determined by the number
of full years of continuous post-doctoral experience, not by the trainee’s or fellow’s post-graduate
year (PGY) level.
b. NIH requires that:
i. The stipend amount remain the same during the period of appointment (almost always one
year on T32 training grants).
ii. The stipend progresses to the next level upon the new appointment. If the employee’s
anniversary/raise date with the University does not coincide with the appointment start date
listed on the Statement of Appointment, the additional compensation resulting from the raise in
pay must come from a supplemental funding source – not the training grant or fellowship.
Again, only upon a new appointment can the stipend level change for a trainee.
iii. The termination notice confirms the payment of the appropriate stipend amounts and
progression. Please note: the amount of stipend listed on the termination notice must match
the compensation actually paid as recorded in the PeopleSoft financial system and on the
Statements of Appointment that were submitted to NIH.
8. Stipends are payments given to help defray the living expenses of a person in training. Stipends are not
subject to FICA and Medicare deductions. Since the job code contained in the HR system defines the
expense code to which the payroll expense is booked, it is imperative that the trainee’s position for the
training grant in the HR system contains one of the following job codes to ensure the correct expense
account code is used in booking the expense:
a. 3204 for Pre-Docs
b. 3201 for Post Docs
c. 3110 for GME Residents
Additional Compensation
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9. Compensation (either stipend or salary) must be in accordance with the University’s policy that is consistent
regardless of source of funding (federally and non-federally supported activities).
a. Supplemental Stipends (NIH refers to this as Stipend Supplementation): This represents
supplemental stipend support that must be from Non-Federal Funds and without additional obligation
to the Trainee.
i. This additional compensation is stipend, and must be paid from unrestricted or gift funds. It
can not be paid from another federally sponsored fund unless specifically authorized by NIH
Grants Specialist.
ii. This additional stipend does not require an additional position in the PeopleSoft HR system.
b. Salary Compensation (NIH refers to this as Compensation, e.g. wages): NIH Policy states: “NIH
recognizes that trainees may seek part-time employment coincidental to their training program to
further off-set their expenses”. In this circumstance all additional compensation is in the form of
salary or hourly wage. Regardless of funding sources the following criteria must be met:
i. An additional salary-paying position must be established in the HR system (e.g., Regular
Fellow (1438), Research Assistant (1505)). The associated job code must map to an
expense code that references salary or hourly wage, not stipend.
ii. The 40 hour per week requirement of the training grant must be met.
iii. This additional position must not interfere with, detract from, or prolong the trainee’s
approved training program.
iv. The Program Director must approve all instances of employment on research grants.
v. If paid from a research award, the salary must be paid from an award that relates to a
different area of research than the planned training experience.
vi. If, in the rare instance that the additional compensation is the result of a promotion into the
Faculty series (e.g., Instructor not Instructor Fellow), the following conditions must be met:
a. Prior approval from the NIH Grants Specialist must be obtained in writing;
b. The Program Director (PI) must confirm in an email to Grants and Contracts that the
trainee will still meet the commitment of at least 40 hours per week spent on the
training grant;
c. The appointment on the training grant will be expected to terminate within a one year
period as the person is finishing their training and starting their Faculty appointment.
Benefits
10. Benefits should follow compensation: this means that if a trainee has a secondary source of compensation
apart from the training grant or fellowship, that second funding source should pay for the benefits related to
that effort. For example: if a trainee’s total compensation is $48,528, and total stipend received from the
training grant is $43,428, then the training grant is supplying 90% of the total compensation, and should
therefore supply 90% of the benefits ($43428 / $48528). The secondary funding source which supplies 10%
of the total compensation should supply 10% of the benefits. CU’s payroll system does this automatically; it
is not appropriate to (later) charge the training grant for 100% of the benefits for a trainee who has
supplemental pay simply because the training grant may have budgeted for 100% of the trainee’s benefits.
Paid or Unpaid Leave
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11. Individuals requiring extended periods of time away from their research training experience, that is, more
than 15 calendar days of sick leave or more than 30 calendar days of parental leave, must seek approval
from the NIH Grants Specialist for an unpaid leave of absence. Approval for a leave of absence must be
requested in advance by the training Program Director. When institutional polices are more restrictive than
NIH policies in this area, the institutional polices prevail. For example, although NIH allows 15 days of sick
leave and 30 days of parental leave to be paid by a training grant, Graduate Medical Education (GME) policy
only allows a total of up to four weeks paid leave: up to three weeks vacation and up to one week
educational leave. Therefore, GME residents taking parental leave from a training grant can only be paid for
up to four weeks of leave, not six.
12. During a leave of absence, documentation to suspend the period of appointment must be completed by
submitting an amended Statement of Appointment and a Termination Notice. These forms should be
submitted to the NIH awarding office at the beginning of the leave. Upon resumption of Kirschstein-NRSA
support, the reappointment must be documented on another Statement of Appointment form.
Caveat
13. It is imperative that administrators understand these criteria and administer their training grants accordingly.
Failure to do so may result in penalties, and potentially impact receipt of future funding.
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