Budget
Training
Presented by
Katrina Eskins, Budget Manager
FOAPAL – transaction coding

The FOAPAL is an acronym representing each element
of the Chart of Accounts:
 Fund – Where the money comes from
 Organization – Who is spending the money
 Account – What is the money spent for
 Program – Why the money is collected or spent
This is primarily a financial reporting designation and usually defaults with
the org – examples include Academic, Support, and Administrative .
 Activity – An optional code not currently used
 Location – An optional code not currently used
Fund – ‘where’
FIMS Fund 4891
http://www.marshall.edu/wpmu/finance/chart-of-accounts/
Some Funds include:
Fund
Description
type
Retain balance
Education and General Tuition Allocation funds
119001
Academic Affairs E&G Allocations
operating only
no
119002
Administrative E&G Allocations
operating only
no
119004
E&G Allocation for Pooled personal services
personal services only
no
119007
Institutional E&G Allocation
operating only
no
119008
Continuing E&G Allocation
operating and pers serv
yes
159401
E&G Allocations - SOM
operating and pers serv
yes
189001
Academic Affairs E&G Allocations - COHP
operating only
no
189004
E&G Allocation for Pooled personal services
personal services only
no
119003
E-Course
operating and pers serv
yes
119005
Other Fee Revenue
operating and pers serv
yes
159405
Other Fee Revenue - SOM
operating and pers serv
yes
189005
Other Fee Revenue - COHP
operating and pers serv
yes
Fee Funds
Grant/Gift Funds
119301
Non-Federal Grant/Gift - Unrestr
operating and pers serv
yes
159501
Non-Federal Grant/Gift - Unrestr - SOM
operating and pers serv
yes
189301
Non-Federal Grant/Gift - Unrestr - COHP
operating and pers serv
yes
212501
College Federal Work Study
personal services only
no
Auxiliary Funds
309101
Housing and Dining Operations
operating and pers serv
yes
379101
Parking Operations
operating and pers serv
yes
Account

Account – A five or six character code used to
classify revenues & expenditures by type and
spending categories. It defines WHAT kind of
revenue you are depositing, or for what you
are spending funds.

5xxxxx - Revenue

6xxxx - Payroll and fringe benefit expenses

7xxxx - General expenses

8xxxx – Transfers

For budget purposes, the account indicates the type
of budget transaction resulting in funding increases
and decreases.
Budget Account Codes
Personal Services Budget Account Codes
 60011 – Faculty Salaries
 60012 – Non-classified Salaries
 60013 – Classified Salaries
 60014 – Extra Help
 60015 – Graduate Assistants
 60016 – Student Assistants
 60017 – Part Time Faculty
 60018 – Casual Help









60019 – College Work Study
6001C2 – Summer School
6001E – Annual Increment
6001R – Faculty Research
6001S – Faculty Stipend
6001T – Cell Phone Stipend
6001U – Internet Stipend
600FB – Fringe Benefits
600FR – Fringe Budget Reserve (new in FY13)
Other Budget Account Codes
70001 – Balance Forward budgets
70002 – Allocated Revenue Budget (Operating funds provided by revenue budget – primarily
used in revenue and auxiliary funds.)
70003 – Budget Permanent Adjustment (Adjusts base Allocations for future years)
70004 – Temporary Budget Adjustment (One time Allocation for current year)
70006 – E&G Fee Base Allocation (Continuing base allocation from Tuition)
70007 – Appropriation Budgets (Allocations from State Appropriations or Lottery)
70008 – Offset for Personal Services budgets (This negative budgets should total all the
6XXXX series budgets)
70009 – Future Commitment Budget (Provides funds to cover future year portions of POs)
70017 – E&G Fee Annual Allocation (One time allocation from Tuition)
70018 – Budget for non-mandatory cash transfers
70019 – Budget for Indirect Costs cash transfers
70023 – Budget for Internal Services Reimbursement
FGIBDSR - Notes on budget of org 1234.
FGIBSUM – Available Balance by account type
Budget Transfers may be requested
by completing a budget transfer form
available on the accounting forms
web page and submitting via email
to BudgetOffice@marshall.edu.
Budget Transfers
MARSHALL UNIVERSITY
BUDGET TRANSFER FORM
FY2012
Transfer requests must be
routed through appropriate
approval – such as Academic
Affairs or SOM finance.
Transaction Date:
Doc Total
20,000.00
FROM
FUND
ORG
ACCT*
123456
1000
06/04/12
Accounting Period:
AMOUNT
TO
FUND
ORG
ACCT*
70004
10,000.00
123456
2000
70004
TOTAL**
10,000.00
AMOUNT
10,000.00
Funds must be the
same.
Totals should match.
TOTAL**
10,000.00
Purpose: Moving funds for for printer purchase.
This transfer moves funds
from org 1000 to org 2000
in fund 123456 using
account number 70004.
APPROVED:
DEAN/DIRECTOR
DATE
BUDGET OFFICE
DATE
VICE PRESIDENT
DATE
Transfer #
Date
Use Personal Services and Fringe Benefit Account Numbers on funds beginning with zero (0).
*Account No 70003 - Permanent Adjustment
*Account No 70004 - Temporary Adjustment
**One form must be submitted for each fund. TO and FROM totals must be the same.
Other transfer request examples:
Please feel free to contact the
budget office at any time with
questions regarding how to
complete a transfer request in
order to accomplish the
desired funding change.
http://www.marshall.edu/humanresources/forms/
Personnel
Action
Request
Form
Before Starting a PAR or PAF
 Make sure you have permission to hire.
 Check your effective dates and deadlines:

Calendars:
http://www.marshall.edu/wpmu/finance/payroll-calendar/
http://www.marshall.edu/wpmu/academic-affairs/calendar-of-due-dates/
http://muwww-new.marshall.edu/human-resources/
 Check that you have the employee’s current personal
information. PPAIDEN - request access from HR:

http://muwww-new.marshall.edu/human-resources/files/downloads/2011/11/HR-SERV-FORM-12.pdf
 Check your budget NBAPBUD (pooled positions)
 There needs to be money in the account (see position
number guide), not just available balance in the fund/org
To:
From:
Date:
Subject:
Department Contact
Debra Hart
Director of Equity Programs
October 24, 2012
Permission to Hire Notification for New Employee
This memo serves as confirmation of approval to hire Incumbent Name for the position of Position Title (#000NUM). The following
steps must be completed prior to the start of employment:
Employment Requirements:
Background Check A background check must be completed for all new regular-status, benefits-eligible employees prior to the
individual’s reporting date. The Release Form is available on the web at: http://www.marshall.edu/hr/forms/. The form should be
completed and returned to HRS as soon as possible. The employee will not be placed on the Payroll until the background check is
completed.
I-9 Form completion Employees must complete Employee Eligibility Verification per federal law. Lists of acceptable documents that
establish identity and employment eligibility can be reviewed by accessing the HRS Forms web site and clicking on the Adobe INS
Form I-9 at http://www.marshall.edu/human-resources/forms/. (Open the form and scroll down to Page 3 of 3.) New employee must
present appropriate identification(s) in person. The employee will not be placed on the Payroll until the I-9 is completed. An employee
may not report to work until the I-9 form is completed.
Educational Verification New employees (classified and non-classified staff) must submit educational verification (e.g. diplomas,
transcripts, certifications) to Human Resource Services prior to the individual’s reporting date. Documents may be submitted via email
to recruiting@marshall.edu, or hard copy may be mailed/delivered to Human Resource Services (207 OM). The employee will not be
placed on the Payroll until the transcript/certification is on file.
Benefits If this is a benefits-eligible position, please register the employee for a Benefits Enrollment Workshop at
http://www.marshall.edu/wpmu/human-resources/benefits-enrollment-session-request/as soon as the position is formally accepted. This
will enable Human Resource Services to expedite the benefits process. Please notify the employee that copies of a marriage
certificate and birth certificate(s) for all insured dependents must be submitted at the time of the Benefits Enrollment
Workshop.
Permission
to Hire
Request for permission to hire:
Non-Classified positions
Classified Exempt positions
MURC positions
http://muwwwnew.marshall.edu/humanresources/files/downloads/2011/1
0/Proposed-AppointmentForm.pdf
PAR Process a PAR through the appropriate channels as quickly as possible to assure your new employee is placed on the payroll in a
timely manner in conjunction with their employment date.
Banner Requirements:
Data Form Complete and submit the Banner HR Person Data Form which can be accessed at the HRS Forms web site at
http://www.marshall.edu/human-resources/forms/.
Training If access to the Banner Administrative Information System is required for this position, Basic Banner Navigation training must
be completed prior to any privileges being granted to access the various modules. Refer to http://www.marshall.edu/wpmu/humanresources/training/ for MUINFO account information and to register your new employee in Basic Navigation training.
General University Services
Refer to Arriving Employee Information at http://www.marshall.edu/wpmu/human-resources/resources/arriving-employeeinformation/ You may wish to print out the listing because some of the items in the arriving employee information list are done by the
new employee as well as others, such as the crucial items listed above. The list will guide you and your new employee through the
necessary steps for beginning employment at Marshall University.
Classified Non-Exempt
Positions
http://muwwwnew.marshall.edu/humanresources/files/downloads/2011/1
0/Candidate-DispositionForm.pdf
http://muwwwnew.marshall.edu/humanresources/files/downloads/2011/1
0/Interview-Rating-Form.pdf
Banner HR Privileges
View Process profile
Employee Identification and Demographic Information
PPAIDEN
Identification and Demographic info
POIIDEN
Employee Search Form
GOAINTL
International Information
PEAEMPL
Employment Information
Position Budget and Funding information
NBAPBUD
Position Budget
NBAJOBS
Employee Jobs
NBIJLST
Employee Job Inquiry
NBAPOSN
Position Definition
Organization/Position Information
NBIPORG
Position List By Organization
NBIPINC
Position Incumbent List
FTVORGN
Organization Code Validation Form
Employee Pay and Leave information
PEIETOT
Employee Year To Date Totals
PEIJTOT
Job Year To Date Totals
PEIJHIS
Employee Job History
PEILHIS
Employee Leave History
PEALEAV
Employee Leave Balances
Pooled Position Number Guide
Position Title
Type
Position
number *
Account
number
Extra Help
Hourly – per hour
Salary – per dates
141234
411234
60014
Graduate Assistant
Salary – per dates
151234
60015
Student Assistant
Hourly – per hour
Salary (RA)– per dates
161234
611234
60016
Part-time Faculty
Salary
171234
60017
Casual
Hourly – per hour
Salary – lump sum or dates
181234
811234
60018
Work Study
Hourly – Initiated through
Financial Aid - workflow
191234
60019
Summer School
Salary
C21234
6001C2
Overtime
Lump sum – past dates
– include calculation
1F1234
6001F
Faculty Stipends
Salary – per dates or lump sum
1S1234
6001S
Faculty Research
Salary – per dates or lump sum
1R1234
6001R
Cell Phone Stipends
Stipend – per month
1T1234
6001T
Internet Stipends
Stipend – per month
1U1234
6001U
Review budget for
position in Banner using
NBAPBUD and
FGIBDSR
* Last four digits of position number will be org number. The example positions are paid from org 1234.
Full time regular status positions must start on the first day of a pay period and may not be
back dated. Jan, Mar, May, Jul, Aug, Oct, Dec – 1st and 17th; Apr, Jun, Sep, Nov – 1st and 16th; Feb – 1st and 15th.
Pooled positions must include a begin and end date which may not overlap fiscal years.
Please include full name as it appears on Social Security Card – Last name, First name
and full middle name.
Include accurate Social Security and MU 901 numbers. If prospective employee does not
have a 901 number, Human Resources will assign.
Obtain accurate employee residence and demographic information at point of contact.
Include the department/org in which the employee will be working.
Include a race designation based on the following.
Racial Designations
Make sure that the Title matches the position number.
Refer to the Position Number Guide. Make sure that the position and Title match. The last four
digits of the position number will need to match the org listed for pooled positions. If this is a new
regular status employee and a new position number is to be assigned please write TBD.
The current salary or rate should be entered with consideration to the type of position. It must
match the position number and title and be consistent with the “Per” description entered in 10.
Indicate how the employee is to be paid. This should match the position number and title.
Regular status employees are per year. Others are per hour, semester, term or dates, etc.
Enter the fund and org that the position will be paid from. If there is more than one fund/org
combination enter “see below” and detail it in the Explanatory Remarks section. Note: the last four
digits of the position number will need to match the org listed for pooled positions. Make sure
budget is available in the fund/org/account. If needed, request budget transfer.
For a regular status employee who is not full time, the percentage (FTE)
should be indicated.
Carefully choose the most applicable type of personnel action. For example – if a change is being
made in accordance with a reclassification determination, the action would be ‘Reclassification’ and
not ‘Rate Change’ and/or ‘Title Change’.
Use the Explanatory Remarks section to explain the requested action more completely:
• If this is an hourly position or a stipend include calculations of the total amount
to encumber.
•
If there is more than one funding source indicate each fund/org, the
percentage and the dollar amount. Percentages must round to 2 decimal
places. For example, we are unable to spit a $10,000 salary $8,620 (86.2%) and $1,380
(13.8%). We will be required to round to$ 8,600 and $1,400.
•
If the position is being paid from a MURC account, enter the MURC fund/org
•
Make comments regarding anything relevant to the employment, pay or
funding of the position.
•
Please include as much information as possible. The state requires us to code
LOA, Dismissals, Resignations, etc for their records.
Make sure that the PAR is routed to the appropriate people. If this is a MURC position, make sure
that it gets a MURC signature. If your department is under Academic Affairs, make sure that it goes
to the Academic Affairs budget office.
Attachments.
• If an attachment is necessary make sure that it is attached and referenced on the PAR itself.
•
Make sure all authorization forms and time sheets are filled out completely and match the
information that is on the PAR.
Contact
Information…
BudgetOffice@marshall.edu
Katrina Eskins
Budget Manager
eskinsk@marshall.edu
Phone: 304-696-7096
Michael Ferguson
Budget Office/Finance Links:
www.marshall.edu/wpmu/finance
Human Resources Forms Link:
http://www.marshall.edu/humanresources/forms/
Senior Budget Analyst
ferguson51@marshall.edu
Phone: 304-696-6232