General Funds Training
Presented by:
The Office of Planning, Budget & Analysis
Agenda
• Quick Overview of Budget Automation Upgrade
• Review function and unique characteristics of General
Funds
• Identify tools and campus resources to gather relevant
information
• Complete the required budget change form
Budget Automation Upgrade
• Moved budget out of the Access Database
(shadow system)
• The General Funds Budget is now developed in
Banner using Budget Development and Salary
Planner
General Funds
GENERAL FUNDS comes from:
• state appropriations
• millage
• tuition and fees
General Funds
General Funds support:
• basic teaching, research & public service mission
• academic and administrative support activities
• maintenance and operation of the University and its
academic facilities
General Funds – Uses
• Salaries
• Benefits
• Transfers
• Operating Costs
• Equipment and Capital
• Scholarships and Fellowships
Programs (Functions)
•
•
•
•
•
•
•
•
Instruction (I)
Research (R)
Public Service (P)
Academic Support (A)
Student Services (S)
Institutional Support (T)
O&M Plant (M)
Scholarships (W)
General Funds Base Budget
Identifying Base Budget Changes
Review current general funds base budget
worksheet
General Funds Base Budget
Worksheet
Index:
Acct Code
--------61124
61124
61125
61125
61125
61125
61125
61128
61131
61224
---------
62182
62214
62225
62245
62249
62290
62293
62304
62319
62371
62374
623B4
62401
62405
62407
62408
62412
62415
62418
62799
62801
62802
62817
62899
---------
Index:
MMMXXX
Posn #
-----011300
069560
002220
002230
013320
069310
069320
069400
OVR000
920F03
--------
--------
The Office of Fun
Name
---------------------------------------Scooter
Lips
Sgt. Floyd Pepper
Janice
Animal
Zoot
Rowlf
Dr. Teeth
Pool
Pool
-----------------------------------------Subtotal
Beginning Budget Central Changes Unit Changes New Budget Amount
FTE Amount FTE Amount FTE Amount FTE Amount
----- ----------- ----- ----------- ----- ----------- ----- ----------1 72,520
0
0
1 72,520
1 62,314
0
0
1 62,314
1 66,420
0
642
1 67,062
1 60,008
0
0
1 60,008
1 44,026
0
30
1 44,056
1 44,067
0
355
1 44,422
1 37,230
0
54
1 37,284
1 131,880
0
0
1 131,880
0
2,042
0
0
0
2,042
1.17 28,017
0
0
1.17 28,017
-------- ------------ --------- ----------- ------- ------------- -------- -----------9.17 548,524
0
1,081
9.17 549,605
Info System Services-Non D of A
Printing Supplies
Books & Reference Materials
Computer Equipment <$5,000
Minor Software
Office Supplies
Publication
Postage & Mailing
Cellular Phones
Telephone Equipment-Non D of A
Network Port Charges
ITSD Long Distance
In State Personal Car Mileage
In State Other
In State Meals-Non Overnight
In State Lodging
Out of State Commercial Transport
Out of State-Other
Out of State Lodging
Repairs & Maintenance-General
Dues
Subscriptions
Meetings & Conference Costs
Other Expenses-General
-----------------------------------------Subtotal
0
160
0
0
0
160
0
1,700
0
0
0
1,700
0
150
0
0
0
150
0
500
0
0
0
500
0
50
0
0
0
50
0
1,500
0
0
0
1,500
0
800
0
0
0
800
0
80
0
0
0
80
0
720
0
0
0
720
0
3,384
0
0
0
3,384
0
936
0
0
0
936
0
150
0
0
0
150
0
650
0
0
0
650
0
450
0
0
0
450
0
100
0
0
0
100
0
1,500
0
0
0
1,500
0
1,000
0
0
0
1,000
0
500
0
0
0
500
0
1,000
0
0
0
1,000
0
200
0
0
0
200
0
1,675
0
0
0
1,675
0
700
0
0
0
700
0
1,000
0
0
0
1,000
0
2,862
0
0
0
2,862
-------- ------------ --------- ----------- ------- ------------- -------- -----------0 21,767
0
0
0 21,767
MMMXXX Totals
9.17 570,291
0
1,081
9.17 571,372
Base Budget Change Form Example
The University of Montana-Missoula
FY12 Base Budget Change Form
State-Appropriated Index Codes
Account
Pos ition
Account Code Des cription or
Index
Code
Number
Employee Name
MMMXXX
61125
069340
Gonzo
MMMXXX
61224
920F03
Pool
MMMXXX
61125
069320
Rowlf
MUMT01
61499
0
Benefits
MMMXXX
62408
0
In State lodging
MMMXXX
62412
0
MMMXXX
62214
MMMXXX
Pers onnel
FTE Change
Budget Change
Amount
Amount
Split
Funded
Operating
Change
Amount
Explanation (40 characters ) - REQUIRED
27,621
Es tablis h line/fr. pool 920F03
(27,621)
to 61125/es tablis h Gonzo line
5,884
Two Career Ladder increas es /fr. Operating expens e
922
Benefits for Rowlf's line/fr. MMMXXX op. expens e
(1,022)
to 61125/Rowlf career ladder
Out-of-State Trans port.
(500)
to 61125/Rowlf career ladder
0
Printing
(500)
to MUMT01/Rowlf career ladder benefits
62290
0
Publication
(422)
to MUMT01/Rowlf career ladder benefits
MMMXXX
62418
0
Out-of-State lodging
(500)
to 61125/Rowlf career ladder
MMMXXX
62801
0
Dues
(1,000)
to 61125/Rowlf career ladder
MMMXXX
62899
0
Other expens es
(2,862)
to 61125/Rowlf career ladder
0.00
5,884
(5,884)
0
The total amount field mus t equal zero.
Prepared By:
Pleas e enter jus tifications below:
Date
Approvals :
Dean or Adminis trative Head
Date
T his Base Budget Change form is t o be complet ed by aut horized depart ment personnel; it will result in a permanent "Base" budget adjust ment . P lease use whole dollar amount s only.
Identifying Base Budget Changes
• Verify all permanent changes made mid-year are
reflected in current budget worksheet
Verifying Permanent Changes
Made Mid-Year
UMDW Transaction Reports
#1 – O/L – Budget Amounts
•Transaction report indicating original budget
(BD01) and all budget adjustments made
throughout fiscal year.
•Permanent adjustments are assigned a BD02
rule code
FY12 Beginning Base Budget is FY11 Base Budget
plus any permanent changes (BD02) and central
changes
Identifying Base Budget Changes
Review personnel budget for any changes
• Career Ladder/In-Range Progression/Strategic Pay
Increase
• Longevity
• Change in FTE
• New Employees/Turnover
• Vacant Positions
Review Personnel Budget for Changes
Needed
• Places to Find Personnel Information
– Spreadsheet provided by OPBA
– UMDW
• Payroll reports #6 and #7
– Banner
• NBAJOBS
Budget Tool Kit - UMDW
UMDW Payroll Reports
#6 - Employee Budget / Expense Distribution
• Identifies payroll expense by employee for each account code
• Identifies budget by position number for each account code
#7 - Payroll Budget / Expense by Position
• Identifies variances between budget and payroll expense by
position number
• Indicates if the budget for a position is short or long
UMDW Employee Budget/Expense
Use the parameters 61, 62,
and 63 in account type field
to exclude benefits expense
UMDW Employee Budget/Expense
Budget Tool Kit - Banner
• NBAJOBS – Employee Jobs
• Provides FTE and base annual salary for employees (wage
before longevity, if applicable)
• Provides payroll information related to primary position and any
secondary sources
• Examples: Summer Salary, Extra comp, Stipend
• Provides a history of personnel transactions
• Payplan
• Merits and Promotions
• Career Ladders and Strategic Pay Increases
• Indicates labor distribution (breakdown of index codes charged
for payroll expenses)
Banner table NBAJOBS
Budget Tool Kit - Banner
Banner
•
JGIBDST – Organization Budget Status Form
•
•
•
NBIPINC – Position Incumbent List
•
•
•
•
Provides incumbent and names of employees previously employed in position
Provides durations of employment
Helpful for determining who is being paid from a pooled position
NHIDIST – Labor Distribution Data Inquiry
•
•
•
•
Track current expenses and budget adjustments
Provides ability to drill down to source documents
Use to query personnel transactions
Provides personnel budget changes by position number
Provides greater detail of payroll transactions
NBAPBUD – Position Budget
•
•
•
Track personnel budget changes
Provides meaningful description of budget change
Comprehensive budgets by position number, across all sources including multiple
funds
Identifying Base Budget Changes
• Review operations budget
• Identify fixed/reoccurring costs (telephone, port
charges, maintenance contracts, leases…)
• Review past years for spending trends (dues,
subscriptions, copy charges…)
Budget Tool Kit - UMDW
UMDW Operating Reports
#1 - Operating Statement (Fund, Org)
• Use to track current activity within one index code
• View historical operating statements
#3 - Combined Statement of Operating Accts
• Consolidated operating statement for multiple index codes
• Pull by functional unit for comprehensive view of activity
• For example, view consolidated report of all general funds
index codes in a particular school to determine overall
budget status at any point in the fiscal year or for past years
Campus Resources
University Network
• Dean or Director
• Co-workers and Colleagues
• Budget Analysts – Office of Planning, Budget and Analysis,
Provost Office and Research Office
• Human Resource Service Associates
Completing Base Budget
Change Form
Guide to Base Budget Changes
• Enter the adjustment only
• Do not take the budget completely off the line as one
adjustment and then add it back in a subsequent adjustment
• Similar to dollar adjustments, FTE adjustments represent the
change in FTE only
• Budget in whole dollars only (no cents)
• TAs (Teaching Assistants) must be paid from the
instruction program
• RAs (Research Assistants) must be paid from the
research program
• Use 61224, not 61299, for Hourly/Non-Classified Pools
• Faculty can only be paid from programs: instruction,
research or academic support
Guide to Base Budget Changes (cont)
• Budget transferred from operations to personnel MUST
include benefits (fringe and health insurance)
• Budget transferred from personnel to operations allows
benefits to be recaptured (based on previous year rates)
• Budget can only be removed from a line with sufficient
budget (budgets are not allowed to go negative)
• Net amount of adjustments must be zero (except FTE)
• Meaningful explanations are required
• Provide additional information and name changes within
the justification area
Instructions for Position Numbers
ALL Personnel ACCOUNT CODES NEED A POSITION
NUMBER
Personnel – use all 6 digits, including zeroes
• Permanent Staff
• Individual positions numbers
• Organizations have assigned series
• Pools
• Unique to type of pool and department
• First three characters indicate type of pool
• Last three characters indicate department
Pooled Position Number Guide
Newer pooled
position structure
that was
implemented in
FY09
Base Budget Worksheet
Index:
Acct Code
--------61124
61124
61125
61125
61125
61125
61125
61128
61131
61224
---------
62182
62214
62225
62245
62249
62290
62293
62304
62319
62371
62374
623B4
62401
62405
62407
62408
62412
62415
62418
62799
62801
62802
62817
62899
---------
Index:
MMMXXX
Posn #
-----011300
069560
002220
002230
013320
069310
069320
069400
OVR000
920F03
--------
--------
The Office of Fun
Name
---------------------------------------Scooter
Lips
Sgt. Floyd Pepper
Janice
Animal
Zoot
Rowlf
Dr. Teeth
Pool
Pool
-----------------------------------------Subtotal
Beginning Budget Central Changes Unit Changes New Budget Amount
FTE Amount FTE Amount FTE Amount FTE Amount
----- ----------- ----- ----------- ----- ----------- ----- ----------1 72,520
0
0
1 72,520
1 62,314
0
0
1 62,314
1 66,420
0
642
1 67,062
1 60,008
0
0
1 60,008
1 44,026
0
30
1 44,056
1 44,067
0
355
1 44,422
1 37,230
0
54
1 37,284
1 131,880
0
0
1 131,880
0
2,042
0
0
0
2,042
1.17 28,017
0
0
1.17 28,017
-------- ------------ --------- ----------- ------- ------------- -------- -----------9.17 548,524
0
1,081
9.17 549,605
Info System Services-Non D of A
Printing Supplies
Books & Reference Materials
Computer Equipment <$5,000
Minor Software
Office Supplies
Publication
Postage & Mailing
Cellular Phones
Telephone Equipment-Non D of A
Network Port Charges
ITSD Long Distance
In State Personal Car Mileage
In State Other
In State Meals-Non Overnight
In State Lodging
Out of State Commercial Transport
Out of State-Other
Out of State Lodging
Repairs & Maintenance-General
Dues
Subscriptions
Meetings & Conference Costs
Other Expenses-General
-----------------------------------------Subtotal
0
160
0
0
0
160
0
1,700
0
0
0
1,700
0
150
0
0
0
150
0
500
0
0
0
500
0
50
0
0
0
50
0
1,500
0
0
0
1,500
0
800
0
0
0
800
0
80
0
0
0
80
0
720
0
0
0
720
0
3,384
0
0
0
3,384
0
936
0
0
0
936
0
150
0
0
0
150
0
650
0
0
0
650
0
450
0
0
0
450
0
100
0
0
0
100
0
1,500
0
0
0
1,500
0
1,000
0
0
0
1,000
0
500
0
0
0
500
0
1,000
0
0
0
1,000
0
200
0
0
0
200
0
1,675
0
0
0
1,675
0
700
0
0
0
700
0
1,000
0
0
0
1,000
0
2,862
0
0
0
2,862
-------- ------------ --------- ----------- ------- ------------- -------- -----------0 21,767
0
0
0 21,767
MMMXXX Totals
9.17 570,291
0
1,081
9.17 571,372
Base Budget Change Form
The University of Montana-Missoula
FY12 Base Budget Change Form
State-Appropriated Index Codes
Personnel
Operating
Account Code Description or FTE ChangeBudget Change Split
Change
Employee Name
Amount
Amount Funded
Amount
Index
Account
Code
Position
Number
MMMXXX
61125
069340
MMMXXX
61224
920F03
Gonzo
Pool
MMMXXX
61125
069320
Rowlf
MUMT01
61499
0
Benefits
MMMXXX
62408
0
In State lodging
MMMXXX
62412
0
MMMXXX
62214
MMMXXX
1.00
Explanation (40 characters) - REQUIRED
27,621
Establish line/fr. pool 920F03
(27,621)
to 61125/establish Gonzo line
5,884
Two Career Ladder increases/fr. Operating expense
922
Benefits for Rowlf's line/fr. MMMXXX op. expense
(1,022)
to 61125/Rowlf career ladder
Out-of-State Transport.
(500)
to 61125/Rowlf career ladder
0
Printing
(500)
to MUMT01/Rowlf career ladder benefits
62290
0
Publication
(422)
to MUMT01/Rowlf career ladder benefits
MMMXXX
62418
0
Out-of-State lodging
(500)
to 61125/Rowlf career ladder
MMMXXX
62801
0
Dues
(1,000)
to 61125/Rowlf career ladder
MMMXXX
62899
0
Other expenses
(2,862)
to 61125/Rowlf career ladder
0.00
5,884
(5,884)
0
Prepared By:
The total amount field must equal zero.
Please enter justifications below:
Date
Approvals:
Dean or Administrative Head
Date
This Base Budget Change form is to be completed by authorized department personnel; it will result in a permanent "Base" budget adjustment. Please use whole dollar amounts only.
Departments will be provided:
• Base Budget Worksheet
• Base Budget Change Form
• List of employees that received Career Ladder, In-Range
Progression or Strategic Pay
• List of employees that received FY11 longevity
annualization and FY12 longevity increases
Deadlines
• Budget Worksheets to Departments
– Thursday, April 21, 2011
• Last day to submit a permanent change via RBC
for FY11
–
Friday, April 22, 2011
• Worksheets returned to OPBA
– Wednesday, May 4, 2011
– Submit electronic copy as well as a signed, hard copy.
• Signature of form preparer and Dean/Director
Discussion