OFFICE OF THE ASSOCIATE VICE PRESIDENT
AND CONTROLLER
The Controller’s Office is responsible for all of the University of Georgia’s general
accounting records and procedures as well as the preparation and interpretation of all
financial records; for the payment of all the University's legally incurred obligations for
materials, services and payrolls; and for management of administrative support for
business services. The Controller’s Office collects amounts due the University from the
sale of goods/services and certain specific cost reimbursable agreements and develops the
University’s indirect cost recovery proposal.
In addition, the Controller’s Office is responsible for the management, collection, control
and custodianship of all University funds and securities; for the administration and
accounting for all funds held in trust; and for the fiscal administration, accounting and
reporting of student loan funds. The associate vice president and controller reports
directly to the senior vice president for finance and administration, and these two officers
are the only ones authorized to transact business in the name of the University of Georgia
with banking and financial institutions and with brokerage firms.
An organization chart for the Office of the Controller immediately follows this summary
and then is supplemented by detailed reports from units within the office.
F-1
CONTROLLER’S DIVISION
ORGANIZATION CHART
Associate VP and Controller
Holley W. Schramski
Admin Specialist I
Nancy Ingram
Associate Controller
Financial Accounting and
Reporting
Chad Cleveland
Associate Controller
Purchasing, Payroll and
Disbursements
Bob McGee
Bursar
Bursar’s Division
Lisa McCleary
Procurement Officer
Procurement
Annette Evans
Director
Accounting
Allison Davis
Bursar
Bursar’s Office
Lisa McCleary
Manager
Accounts Payable
Jennifer Collins
Property Control Officer
Property Control
Penny Gheesling
Manager
Student Accounts
Shannon Lay
Manager
Payroll
Julie Camp
Director
Contracts & Grants
Pam Ray
Assistant Bursar
Accounts Receivable
Thérèse Hodges
Fiscal Compliance Manager
Vacant
Fiscal Compliance Manager
Crystal Rogers
Business Operations Manager
Chris Wilkins
F-2
FINANCIAL ACCOUNTING AND REPORTING
ACCOUNTING DEPARTMENT
The Accounting Department is responsible for the installation and administrative
direction of all general accounting records and procedures and the preparation and
interpretation of institutional financial reports. This responsibility includes preparation
and maintenance of the Chart of Accounts; maintenance of property records;
preparation of Facilities and Administrative cost proposals; review of specialized
service center rates; monthly reconciliation of University bank accounts; and the
provision of information and reports as required by the Georgia Department of Audits
and Accounts and other entities.
Summary of Major Accomplishments
The Accounting Department is responsible for processing general accounting
transactions for the University. These transactions include, but are not limited to,
journal voucher processing, electronic ticket processing, auditing P-card transactions
and issuance of personnel activity reports. During Fiscal Year 2012, the following
transactions were processed by the Accounting Department:
Transactions
Electronic Tickets
P-Card Transactions
Journal Vouchers
Personnel Activity Reports Issued
Number Processed
8,528
104,957
11,516
31,339
In December 2011, the Accounting Department completed the University’s Facilities
and Administrative (F&A) cost rate proposal using FY 2011 as the base year. The
completed proposal was submitted to the Division of Cost Allocation (DCA) of the
Department of Health and Human Services (DHHS). The cost study proposed a 4.29%
increase to the current organized research F&A rate.
The Accounting Department completed the IRS examination in June 2012. The
examination provided insight on activities that generate unrelated business income.
Accounting staff will continue to provide guidance to units on any activities determined
to be unrelated to the University’s tax-exempt purpose.
The Accounting Department also continues to conduct classes on UGA Accounting
Procedures and the UGA IMS and QMF Financial Accounting system at the Training
and Development Center. These courses inform participants of the structure and
different types of accounts, how to read account status reports, how to access
information on-line, and how to query accounting data for ad hoc reports.
F-3
Summary of FY 2012-2013 Goals
The Accounting Department plans to coordinate and establish procedures to monitor the
private use of facilities financed by tax-exempt bonds to ensure compliance with
Internal Revenue Codes.
The Accounting Department plans to complete the review and negotiations with the
Division of Cost Allocation (DCA) of the Department of Health and Human Services
(DHHS) for the University’s Facilities & Administrative rate agreement during FY13.
Statistical Information
The following exhibits summarize statistical and financial data for FY 2012:
Exhibit 1
Exhibit 2
Exhibit 3
Exhibit 4
-
Comparative Revenue Summary
Comparative Expenditure Summary
Current Unrestricted Funds – Excess of Revenue over Expenditures
Summary of Distribution of Indirect Cost Recovery to Departments
Organization Chart
F-4
EXHIBIT 1
Page 1 of 2
The University of Georgia
Comparative Revenue Summary
For the Year Ended June 30, 2012
2011-2012
2010-2011
2009-2010
2008-2009
2007-2008
Educational and General
Resident Instruction
Student Tuition and Fees
State Appropriations
Gifts, Grants and Contracts
Indirect Cost Recoveries
Endowment Income
Sales and Services
Other Sources
$
380,640,826.52
293,911,241.00
184,770,647.04
24,405,316.83
1,487,478.77
62,817,462.16
49,547,210.62
997,580,182.94
$
$
$
2,523,601.00
7,762,262.80
850,434.12
86,646.97
381,518.31
11,604,463.20
$
497,202.00
344,052.57
37,611.06
101,913.59
980,779.22
Agricultural Experiment Stations
Federal Appropriations
$
State Appropriations
Gifts, Grants and Contracts
Indirect Cost Recoveries
Sales and Services
Other Sources
$
4,920,977.57
33,844,114.00
28,327,981.05
2,518,143.84
6,930,059.83
979,891.60
77,521,167.89
$
Cooperative Extension Service
Federal Appropriations
$
State Appropriations
Gifts, Grants and Contracts
Indirect Cost Recoveries
Sales and Services
Other Sources
$
6,886,588.61
28,226,579.00
16,767,425.49
464,335.65
5,416,239.77
249,155.50
58,010,324.02
$
1,180,737.00
695,123.16
149,596.16
1,000.00
470,404.10
2,496,860.42
$
704,136.00
405,810.91
58,811.19
$
$
Forestry Research
State Appropriations
Gifts, Grants and Contracts
Indirect Cost Recoveries
Sales and Services
Other Sources
$
Forestry Cooperative Extension
State Appropriations
Gifts, Grants and Contracts
Indirect Cost Recoveries
Sales and Services
Marine Extension Service
State Appropriations
Gifts, Grants and Contracts
Indirect Cost Recoveries
Endowment Income
Sales and Services
$
$
Marine Institute
State Appropriations
Gifts, Grants and Contracts
Indirect Cost Recoveries
Sales and Services
Other Sources
$
$
24,587.63
1,193,345.73
350,059,647.43
310,789,985.00
181,939,466.02
24,047,187.06
1,518,060.69
56,676,825.70
34,467,633.04
959,498,804.94
$
$
$
2,633,323.00
6,705,403.78
707,351.47
166,975.50
446,458.69
10,659,512.44
$
535,535.00
351,702.84
27,247.04
21,355.94
935,840.82
$
$
$
$
$
315,239,589.61
294,605,282.00
170,432,708.67
21,721,699.30
1,304,828.16
52,771,156.46
19,236,442.75
875,311,706.95
$
$
$
2,817,106.00
5,450,965.05
516,416.32
59,326.49
562,257.46
9,406,071.32
$
577,774.00
411,183.92
31,348.46
31,268.35
1,051,574.73
$
4,214,051.08
35,212,885.00
27,871,864.37
2,405,448.88
5,895,297.92
665,292.87
76,264,840.12
$
6,184,941.80
29,614,855.00
19,793,240.91
445,946.05
2,615,194.91
72,181.00
58,726,359.67
$
1,218,204.00
822,892.98
147,284.61
1,000.00
524,343.00
2,713,724.59
$
749,746.00
414,918.39
65,439.96
$
25,016.62
1,255,120.97
F-5
$
$
$
$
286,906,720.73
361,329,017.00
167,694,449.99
19,387,069.73
1,031,509.41
46,298,826.04
14,110,106.94
896,757,699.84
$
$
$
3,015,318.00
4,200,781.86
418,070.81
53,575.50
711,164.27
8,398,910.44
$
621,062.00
276,711.05
13,840.46
8,045.92
919,659.43
$
4,795,619.58
37,669,738.00
25,522,402.85
2,343,603.39
5,527,454.96
674,132.47
76,532,951.25
$
5,969,403.91
31,606,231.00
20,434,180.51
388,232.19
2,901,370.98
37,762.18
61,337,180.77
$
1,321,030.00
1,063,639.85
146,289.36
$
513,117.73
3,044,076.94
806,716.00
466,460.65
66,475.61
27,283.14
1,366,935.40
$
$
$
$
$
5,847,566.89
40,164,835.00
25,243,926.82
2,513,932.17
7,112,711.30
36,569.31
80,919,541.49
8,637,773.70
33,859,014.00
19,522,681.40
350,826.97
2,947,804.73
39,929.55
65,358,030.35
$
$
3,276,331.00
3,198,701.18
239,515.71
69,016.00
762,250.58
7,545,814.47
$
687,388.00
276,593.25
11,081.94
5,395.75
980,458.94
$
$
$
$
1,430,635.00
1,304,904.90
197,857.96
2,000.00
560,078.49
3,495,476.35
$
883,417.00
417,092.32
50,122.80
$
28,144.92
1,378,777.04
271,396,881.73
381,879,626.00
161,046,094.39
19,396,995.32
1,130,766.74
48,497,677.26
8,741,766.13
892,089,807.57
$
$
7,590,141.05
42,936,221.00
21,564,464.14
1,684,887.27
4,993,651.63
36,999.29
78,806,364.38
7,805,800.64
35,391,924.00
17,764,755.45
249,601.69
3,465,498.05
50,458.81
64,728,038.64
1,576,721.00
1,250,472.61
153,161.81
999.00
549,756.44
3,531,110.86
964,361.00
338,213.34
31,061.53
17,132.71
1,350,768.58
EXHIBIT 1
Page 2 of 2
The University of Georgia
Comparative Revenue Summary
For the Year Ended June 30, 2012
2011-2012
2010-2011
2009-2010
2008-2009
2007-2008
Educational and General (Continued)
Veterinary Medicine Experiment Station
State Appropriations
$
1,815,278.00
Veterinary Teaching Hospital
State Appropriations
Sales and Services
Other Sources
$
$
Minority Business Enterprises
State Appropriations
425,099.00
10,542,592.92
655.48
10,968,347.40
$
5,593,896.09
55,703.40
476,690.66
6,126,290.15
Vet. Med. Agriculture Research
State Appropriations
$
$
$
$
1,911,782.00
$
2,055,434.00
$
2,206,849.00
$
2,423,404.00
$
433,774.00
10,405,882.74
1,287.27
10,840,944.01
$
482,624.00
9,489,025.22
38.00
9,971,687.22
$
$
$
476,678.00
9,383,224.72
(1,168.78)
9,858,733.94
$
502,585.00
10,036,739.27
6,250.63
10,545,574.90
$
443,314.00
$
480,169.00
$
$
$
62,192.00
5,756,065.07
20,425.01
52,736.00
5,891,418.08
$
$
Athens & Tifton Veterinary Lab
State Appropriations
$
Gifts, Grants and Contracts
Indirect Cost Recoveries
Sales and Services
$
Student Activities
Student Activity Fees
Other Sources
$
$
$
$
$
5,429,844.86
11,296.30
170,635.68
5,611,776.84
$
31,663.00
5,848,865.82
14,085.95
43,052.58
5,937,667.35
741,650.00
741,650.00
$
$
797,680.00
797,680.00
$
$
857,425.00
857,425.00
$
$
960,850.00
960,850.00
5,889,325.45
2,456,947.86
8,346,273.31
$
5,331,162.46
3,291,452.21
8,622,614.67
$
4,557,089.18
2,415,643.84
6,972,733.02
$
4,056,012.88
1,921,638.96
5,977,651.84
$
5,924,016.51
37,005.42
440,758.18
6,401,780.11
704,212.00
704,212.00
$
$
6,106,124.80
2,444,276.06
8,550,400.86
$
$
$
$
$
$
Total Educational and General
$ 1,177,551,651.83
$ 1,138,296,632.98
$ 1,055,109,690.09
$ 1,083,504,817.25
$ 1,075,311,431.26
Auxiliary Enterprises
$
$
$
$
$
Federal Stimulus
Other Sources
$
$
161,125,150.98
0.00
$ 1,338,676,802.81
$
$
151,983,117.53
0.00
$ 1,290,279,750.51
F-6
$
$
145,736,036.93
57,269,298.00 $
57,269,298.00 $
$ 1,258,115,025.02
139,650,913.46
3,578,412.00
3,578,412.00
$ 1,226,734,142.71
132,222,456.81
$
$
$ 1,207,533,888.07
EXHIBIT 2
The University of Georgia
Comparative Expenditure Summary
For the Year Ended June 30, 2012
2011-2012
2010-2011
2009-2010
2008-2009
2007-2008
Educational and General
Resident Instruction
Instruction
$
Research
Public Service
Academic Support
Student Services
Institutional Support
Physical Plant
Scholarships and Fellowships
$
249,039,250.52
231,577,240.05
91,583,383.65
82,189,801.59
38,049,482.79
68,499,043.63
105,205,960.74
129,391,000.18
995,535,163.15
$
237,229,592.08
217,912,325.06
89,744,660.79
80,361,097.76
25,978,716.83
67,813,266.48
119,727,839.11
126,916,006.77
965,683,504.88
$
202,528,797.27
183,592,293.58
89,236,414.73
72,845,121.49
24,488,760.90
68,116,638.29
109,148,428.43
115,394,940.27
865,351,394.96
$
10,617,869.88
777,311.83
$
$
$
9,201,828.70
924,335.14
7,700.00
10,133,863.84
$
$
8,408,111.40
859,922.13
1,100.00
9,269,133.53
11,395,181.71
Forestry Cooperative Extension
Public Service
$
957,504.72
$
927,554.78
$
Agricultural Experiment Station
Research
$
Academic Support
Physical Plant
Scholarships and Fellowships
$
71,364,721.61
272,806.54
4,948,567.06
174,778.58
76,760,873.79
$
71,183,365.17
273,664.55
4,881,723.60
167,466.03
76,506,219.35
$
Cooperative Extension Service
Public Service
$
Physical Plant
Scholarships and Fellowships
$
55,192,682.96
2,428,464.73
1,685.00
57,622,832.69
$
56,193,241.54
2,401,615.37
8,000.00
58,602,856.91
Marine Extension Service
Instruction
$
Research
Public Service
Physical Plant
Scholarships and Fellowships
$
-24,694.32
684,048.89
1,734,658.89
101,846.96
1,000.00
2,496,860.42
$
24,694.32
728,575.59
1,838,423.33
121,031.35
1,000.00
2,713,724.59
$
$
3,044,058.51
$
1,177,666.56
67,706.97
$
1,134,936.23
66,325.78
$
$
1,315,512.50
57,568.04
$
1,308,856.02
81,006.31
1,245,373.53
$
1,201,262.01
$
1,291,599.39
34,856.00
12,100.00
1,338,555.39
$
1,373,080.54
$
1,389,862.33
Veterinary Medicine Experiment Station
Research
$
1,815,278.00
$
1,911,782.00
$
2,055,434.00
$
2,206,849.00
$
2,423,404.00
Veterinary Medicine Teaching Hospital
Academic Support
$
11,382,710.83
$
9,551,491.01
$
9,380,064.82
$
9,810,920.37
$
10,068,145.59
Minority Business Enterprises
Public Service
$
$
$
443,314.00
$
480,169.00
$
$
$
105,967.38
5,782,269.63
5,888,237.01
Forestry Research
Research
$
Physical Plant
Scholarships and Fellowships
$
Marine Institute
Research
$
Physical Plant
Scholarships and Fellowships
$
Athens and Tifton Veterinary Lab
Research
$
Public Service
$
$
$
$
$
$
$
7,219,958.65
1,030,221.94
3,300.00
8,253,480.59
$
7,394,339.06
-483.09
12,422.00
7,406,277.97
1,025,744.06
$
910,548.67
$
997,067.51
70,527,301.46
268,494.81
4,896,737.42
109,557.46
75,802,091.15
$
72,490,994.43
186,492.43
5,382,053.94
95,220.39
78,154,761.19
$
72,000,855.27
265,683.97
6,358,328.45
44,458.03
78,669,325.72
$
58,809,169.18
2,496,127.94
$
62,728,164.79
2,276,373.53
$
61,699,178.28
3,144,612.14
$
61,305,297.12
$
65,004,538.32
$
64,843,790.42
$
$
$
$
$
809,400.42
2,080,630.67
154,027.42
$
$
$
704,212.00
$
$
7,578,357.13
Total Educational and General
$
Auxiliary Enterprises
$
Federal Stimulus
Instruction
Research
$
Student Activities
Student Services
$
$
394,381.34
5,936,805.62
6,331,186.96
Vet. Med. Agricultural Research
Research
$
279,806.11
5,889,020.81
6,168,826.92
235,376,749.24
204,419,958.42
97,661,939.92
74,179,990.45
24,533,235.50
68,490,643.05
97,853,425.11
103,965,486.71
906,481,428.40
$
$
223,823,282.96
203,861,966.58
87,611,878.23
102,638,452.87
23,423,704.71
68,414,996.15
78,869,580.42
96,728,243.17
885,372,105.09
$
970,430.11
2,318,678.43
204,433.63
2,000.00
3,495,542.17
$
831,919.69
2,425,202.25
272,989.92
999.00
3,531,110.86
$
103,086.15
5,481,415.66
5,584,501.81
$
97,558.60
5,850,603.39
5,948,161.99
741,650.00
$
797,680.00
$
857,425.00
$
960,850.00
$
7,659,776.04
$
9,883,593.98
$
6,931,481.23
$
5,196,568.56
1,173,663,174.89
$
1,141,964,872.37
$
1,044,837,549.33
152,886,509.25
$
152,620,737.51
$
$
$
$ 1,089,871,531.47
$ 1,067,226,914.06
133,938,297.64
$
131,101,902.55
$
$
2,068,252.21
1,510,159.79
3,578,412.00
$
$
0.00
$
0.00
$
34,118,475.61
23,150,822.39
57,269,298.00
$
1,326,549,684.14
$
1,294,585,609.88
$
1,236,045,144.97
F-7
$
$ 1,224,551,846.02
124,773,927.64
$
$ 1,192,000,841.70
EXHIBIT 3
The University of Georgia
Current Unrestricted Funds
Excess of Revenue Over Expenditures
For the Year Ended June 30, 2012
Revenue Less
Revenue
Expenditures
Expenditures
Educational and General
Resident Instruction
$
Forestry Research
811,597,057.13
$
809,552,037.34
$
2,045,019.79
3,842,200.40
3,632,918.91
209,281.49
Forestry Cooperative Extension
636,726.65
613,452.15
23,274.50
Agricultural Experiment Station
49,193,186.84
48,432,892.74
760,294.10
Cooperative Extension Service
41,242,898.53
40,855,407.20
387,491.33
1,800,737.26
1,800,737.26
787,534.82
839,562.62
1,815,278.00
1,815,278.00
10,968,347.40
11,382,710.83
(414,363.43)
Athens & Tifton Veterinary Lab
532,394.06
574,930.83
(42,536.77)
Vet Med Agriculture Research
704,212.00
704,212.00
8,550,400.86
7,578,357.13
Marine Extension Service
Marine Institute
(52,027.80)
Veterinary Medicine
Experiment Station
Veterinary Teaching Hospital
Student Activities
Total Educational and General
972,043.73
$
931,670,973.95
$
927,782,497.01
$
3,888,476.94
$
63,605,584.77
$
50,625,873.18
$
12,979,711.59
Auxiliary Enterprises
Student Affairs
Business and Finance
64,874,384.60
55,582,453.99
9,291,930.61
Continuing Education
7,546,428.45
6,068,723.00
1,477,705.45
204,632.26
222,920.79
2,244,157.11
2,121,878.22
122,278.89
48,967.63
43,858.90
5,108.73
103,329.70
96,224.26
7,105.44
5,003.79
5,025.00
22,492,662.67
22,492,662.67
Institute Press
The Press
Museum Gift Shop
Botanical Garden Gift Shop and Cafe
Law School Coffee Shop
Intercollegiate Athletics
Total Auxiliary Enterprises
(18,288.53)
(21.21)
$
161,125,150.98
$
137,259,620.01
$
23,865,530.97
$
1,092,796,124.93
$
1,065,042,117.02
$
27,754,007.91
F-8
EXHIBIT 4
Page 1 of 6
UNIVERSITY OF GEORGIA AND UNIVERSITY OF GEORGIA RESEARCH FOUNDATION
SUMMARY OF DISTRIBUTION OF INDIRECT (F & A) COST RECOVERY TO DEPARTMENTS
FY 2013
(BASED ON ACTUAL EARNED FOR FY 2012)
UNIT
DEPARTMENT NAME
COLLEGE OF AGRIC & ENVIRON SCIENCE
094 AG - DEAN & DIRECTORS
150 ASSOC DEANS OFFICE, ACADEMIC AFFAIRS
151 AGRICULTURAL & APPLIED ECONOM
152 BIOLOGICAL AGRICUL ENGINEERING
153 CROP & SOIL SCIENCES
154 ANIMAL AND DAIRY SCIENCE
156 FOOD SCIENCE & TECHNOLOGY
157 HORTICULTURE
158 PLANT PATHOLOGY
705 AG. LEAD, EDUC & COMM
724 OFFICE OF DIVERSITY RELATIONS
781 CENTER FOR FOOD SAFETY
TOTAL
COLLEGE OF ARTS & SCIENCES
086 MUSEUM OF NATURAL HISTORY
093 GENETICS
100 SCHOOL OF MARINE PROGRAMS
104 ANTHROPOLOGY
163 ARTS & SCIENCES - DEAN'S OFFICE
164 ART
165 BIOLOGICAL SCIENCES
166 BIOCHEMISTRY & MOLECULAR BIOLOGY
167 PLANT BIOLOGY
168 CHEMISTRY
169 CLASSICS
170 COMPARATIVE LITERATURE
173 ENGLISH
175 GEOGRAPHY
176 GEOLOGY
181 MATHEMATICS
182 MICROBIOLOGY
185 PHYSICS AND ASTRONOMY
UGA RETURN
INSTRUCTION
UGA
RETURN
PUBLIC
SERVICE
UGA RETURN
RESEARCH
TOTAL UGA
RETURN
UGARF RETURN
TOTAL UGA
AND UGARF
RETURN
49.39
2,947.41
98.76
1,710.26
1,328.79
0.00
0.00
1,182.76
0.00
6,747.76
344.94
0.00
14,410.07
9.00
0.00
0.00
5,652.43
173.56
0.00
1,030.91
0.00
0.00
0.00
0.00
687.27
7,553.17
324.27
0.00
69.86
6,996.56
782.51
244.54
946.73
123.94
1,629.24
0.00
0.00
410.02
11,527.67
382.66
2,947.41
168.62
14,359.25
2,284.86
244.54
1,977.64
1,306.70
1,629.24
6,747.76
344.94
1,097.29
33,490.91
384.66
0.00
168.61
4,104.41
1,325.75
244.54
946.73
123.94
1,629.24
0.00
0.00
410.02
9,337.90
767.32
2,947.41
337.23
18,463.66
3,610.61
489.08
2,924.37
1,430.64
3,258.48
6,747.76
344.94
1,507.31
42,828.81
0.00
0.00
0.00
0.00
1,051.21
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
788.50
0.00
31.24
0.00
0.00
0.00
0.00
0.00
363.60
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1,317.17
134,875.57
113,849.42
6,639.30
921.40
486.67
2,611.38
203,860.28
92,271.08
106,165.90
426.24
1,629.24
0.00
16,142.58
10,642.31
18,085.69
78,887.72
62,310.02
1,317.17
134,875.57
113,849.42
7,002.90
1,972.61
486.67
2,611.38
203,860.28
92,271.08
106,165.90
426.24
1,629.24
0.00
16,931.08
10,642.31
18,116.93
78,887.72
62,310.02
865.24
134,874.75
113,848.67
4,663.70
921.40
486.67
2,611.38
203,858.98
92,270.52
106,165.26
0.00
1,629.24
0.00
12,949.91
10,642.26
18,085.58
77,636.52
62,309.73
2,182.41
269,750.32
227,698.09
11,666.60
2,894.01
973.34
5,222.76
407,719.26
184,541.60
212,331.16
426.24
3,258.48
0.00
29,880.99
21,284.57
36,202.51
156,524.24
124,619.75
F-9
EXHIBIT 4
Page 2 of 6
UNIVERSITY OF GEORGIA AND UNIVERSITY OF GEORGIA RESEARCH FOUNDATION
SUMMARY OF DISTRIBUTION OF INDIRECT (F & A) COST RECOVERY TO DEPARTMENTS
FY 2013
(BASED ON ACTUAL EARNED FOR FY 2012)
UNIT
187
189
190
191
193
194
540
548
782
787
UGA RETURN
INSTRUCTION
DEPARTMENT NAME
UGA
RETURN
PUBLIC
SERVICE
UGA RETURN
RESEARCH
TOTAL UGA
RETURN
UGARF RETURN
TOTAL UGA
AND UGARF
RETURN
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1,502.98
3,373.93
820.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1,183.60
44,313.50
1,930.88
18,665.24
6,454.59
9,566.41
119,557.69
19,481.13
6,934.34
754.32
0.00
1,078,780.07
45,133.50
1,930.88
18,665.24
6,454.59
9,566.41
119,557.69
19,481.13
6,934.34
754.32
1,502.98
1,083,337.60
44,313.42
0.00
18,665.24
6,454.59
9,566.35
119,557.13
19,481.02
6,934.30
754.32
0.00
1,069,546.18
89,446.92
1,930.88
37,330.48
12,909.18
19,132.76
239,114.82
38,962.15
13,868.64
1,508.64
1,502.98
2,152,883.78
16,221.88
0.00
84.27
0.00
0.00
1,499.20
0.00
0.00
0.00
104.25
149.92
18,059.52
5,065.20
62,994.44
0.00
0.00
4,855.29
823.34
388.63
0.00
0.00
87.19
1,300.75
75,514.84
13,521.63
21,346.21
81.62
23,386.24
3,260.45
10,127.81
1,624.74
9,440.94
4,782.31
25,316.78
1,992.85
114,881.58
34,808.71
84,340.65
165.89
23,386.24
8,115.74
12,450.35
2,013.37
9,440.94
4,782.31
25,508.22
3,443.52
208,455.94
13,512.74
20,939.96
81.62
23,386.08
3,260.43
10,127.78
1,624.73
9,440.93
4,782.27
25,316.59
1,992.82
114,465.95
48,321.45
105,280.61
247.51
46,772.32
11,376.17
22,578.13
3,638.10
18,881.87
9,564.58
50,824.81
5,436.34
322,921.89
COLLEGE OF ENGINEERING
722 COLLEGE OF ENGINEERING
0.00
6,957.91
34,195.85
41,153.76
31,007.20
72,160.96
COLLEGE OF ENVIRONMENT & DESIGN
250 COLLEGE ENVIRONMENT & DESIGN
0.00
1,546.46
257.79
1,804.25
257.79
2,062.04
PSYCHOLOGY
ROMANCE LANGUAGES
SOCIOLOGY
COMMUNICATION STUDIES
STATISTICS
CELLULAR BIOLOGY
COMPUTER SCIENCE
CTR FOR COMP QUANTUM CHEMISTRY
INST OF ARTIFICIAL INTELLIGENCE
INST LTN AMER CARIBBEAN
TOTAL
COLLEGE OF EDUCATION
216 EDUCATION - DEAN’S OFFICE
218 COE CENTERS
229 LANGUAGE & LITERACY ED
234 KINESIOLOGY
241 LIFELONG ED, ADMIN & POLICY
242 COMM SCI & SPECIAL ED
243 COUNSELING & HUMAN DEVEL
244 ED PSYCHOLOGY & INST TECH
245 ELEMENTARY & SOCIAL STUDIES
246 MATHEMATICS & SCIENCE ED
248 WKFORCE LEADERSHIP & SOC FND
TOTAL
F-10
EXHIBIT 4
Page 3 of 6
UNIVERSITY OF GEORGIA AND UNIVERSITY OF GEORGIA RESEARCH FOUNDATION
SUMMARY OF DISTRIBUTION OF INDIRECT (F & A) COST RECOVERY TO DEPARTMENTS
FY 2013
(BASED ON ACTUAL EARNED FOR FY 2012)
UNIT
UGA RETURN
INSTRUCTION
DEPARTMENT NAME
COLLEGE OF FAMILY & CONSUMER SCIENCE
254 COLLEGE OF FAMILY & CONSUM SCI
256 EXTENSION FAMILY & CONSUMER SC
580 CHILD & FAMILY DEVELOPMENT
581 FOOD & NUTRITION
582 HOUSING & CONSUMER ECONOMICS
584 INST ON HUMAN DEV & DISABILITY
UGA
RETURN
PUBLIC
SERVICE
UGA RETURN
RESEARCH
TOTAL UGA
RETURN
UGARF RETURN
TOTAL UGA
AND UGARF
RETURN
10,986.27
308.20
0.00
109.00
154.11
0.00
11,557.58
105,207.86
14,127.05
0.00
687.79
628.37
5,682.52
126,333.59
41,412.90
3,110.59
3,204.45
10,221.52
0.00
427.23
58,376.69
157,607.03
17,545.84
3,204.45
11,018.31
782.48
6,109.75
196,267.86
40,886.29
3,110.47
3,204.43
9,694.80
0.00
427.21
57,323.20
198,493.32
20,656.31
6,408.88
20,713.11
782.48
6,536.96
253,591.06
COLLEGE OF JOURNALISM & MASS COMM
257 COLL OF JOURNALISM & MASS COMM
0.00
0.00
3,594.18
3,594.18
3,594.06
7,188.24
COLLEGE OF PHARMACY
571 PHARMACEUTICAL & BIOMED SCIENCE
572 DIV NON-TRAD EDUC & OU
575 CLINICAL AND ADMIN PHARMACY
TOTAL
0.00
0.00
0.00
0.00
0.00
3,181.59
0.00
3,181.59
41,876.86
0.00
13,438.62
55,315.48
41,876.86
3,181.59
13,438.62
58,497.07
41,507.71
0.00
13,438.58
54,946.29
83,384.57
3,181.59
26,877.20
113,443.36
COLLEGE OF PUBLIC HEALTH
546 GERONTOLOGY
715 ENVIRONMENTAL HEALTH SCI
766 HEALTH PROMOTION & BEHAVIOR
770 COLLEGE PUBLIC HEALTH DEAN'S OFFICE
771 HEALTH POLICY AND MANAGEMENT
792 INST HLT MGN MASS DSTR DEFENSE
793 EPIDEMIOLOGY & BIOSTATISTICS
TOTAL
0.00
0.00
0.00
3,753.91
0.00
0.00
0.00
3,753.91
0.00
0.00
5,410.39
22,931.59
0.00
0.00
0.00
28,341.98
64.90
10,820.89
11,021.26
54,283.73
3,715.38
0.00
1,516.19
81,422.35
64.90
10,820.89
16,431.65
80,969.23
3,715.38
0.00
1,516.19
113,518.24
50.63
10,820.71
11,021.15
54,284.24
3,715.26
0.00
1,516.07
81,408.06
115.53
21,641.60
27,452.80
135,253.47
7,430.64
0.00
3,032.26
194,926.30
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
20,543.84
792.95
10,100.63
6,381.29
20,543.84
792.95
10,100.63
6,381.29
19,166.09
792.94
10,100.64
6,315.73
39,709.93
1,585.89
20,201.27
12,697.02
TOTAL
COLLEGE OF VETERINARY MEDICINE
188 POPULATION HEALTH
208 VETERINARY MEDICINE - DEANS OFFICE
209 ANATOMY AND RADIOLOGY
210 SMALL ANIMAL MEDICINE/SURGERY
F-11
EXHIBIT 4
Page 4 of 6
UNIVERSITY OF GEORGIA AND UNIVERSITY OF GEORGIA RESEARCH FOUNDATION
SUMMARY OF DISTRIBUTION OF INDIRECT (F & A) COST RECOVERY TO DEPARTMENTS
FY 2013
(BASED ON ACTUAL EARNED FOR FY 2012)
UNIT
211
212
213
230
694
UGA RETURN
INSTRUCTION
DEPARTMENT NAME
UGA
RETURN
PUBLIC
SERVICE
UGA RETURN
RESEARCH
TOTAL UGA
RETURN
UGARF RETURN
TOTAL UGA
AND UGARF
RETURN
0.00
245.12
0.00
0.00
0.00
245.12
0.00
1,088.50
0.00
0.00
24,298.34
25,386.84
223,008.41
21,732.59
45,546.15
17,518.29
28,673.98
374,298.13
223,008.41
23,066.21
45,546.15
17,518.29
52,972.32
399,930.09
223,007.08
21,732.50
45,545.32
17,518.21
28,673.81
372,852.32
446,015.49
44,798.71
91,091.47
35,036.50
81,646.13
772,782.41
EUGENE ODUM SCHOOL OF ECOLOGY
551 SCHOOL OF ECOLOGY
0.00
249.11
49,490.19
49,739.30
49,294.60
99,033.90
LIBRARIES - GENERAL
265 LIBRARIES-GENERAL OPERATIONS
0.00
479.24
0.00
479.24
0.00
479.24
0.00
0.00
0.00
0.00
0.00
51,126.41
0.00
0.00
0.00
51,126.41
6,920.09
371.21
1,840.33
5,679.44
14,811.07
58,046.50
371.21
1,840.33
5,679.44
65,937.48
6,920.04
48.22
1,840.31
5,679.41
14,487.98
64,966.54
419.43
3,680.64
11,358.85
80,425.46
154.22
2,402.56
4,627.41
7,184.19
4,627.40
11,811.59
0.00
4,359.86
0.00
4,359.86
0.00
4,359.86
898.92
927.08
1,702.73
3,528.73
1,702.73
5,231.46
1,532.42
0.00
0.00
0.00
0.00
0.00
0.00
2,264.02
7,642.93
1,532.42
2,264.02
7,642.93
0.00
2,264.01
7,642.88
1,532.42
4,528.03
15,285.81
INFECTIOUS DISEASES
PATHOLOGY
PHYSIOLOGY AND PHARMACOLOGY
LARGE ANIMAL MEDICINE
WILDLIFE DISEASE STUDY
TOTAL
SCHOOL OF PUBLIC & INTL AFFAIRS
576 CNTR FOR INTERNTL TRADE & SEC
577 POLITICAL SCIENCE
578 INTERNATIONAL AFFAIRS - SPIA
579 PUBLIC ADMIN & POLICY
TOTAL
SCHOOL OF FOREST RESOURCES
251 SCHOOL FORESTRY & NATURAL RES
SCHOOL OF LAW
258 SCHOOL OF LAW
SCHOOL OF SOCIAL WORK
263 SCHOOL OF SOCIAL WORK
SR VP ACADEMIC AFFAIRS UNITS
021 GEORGIA MUSEUM OF ART
335 INSTITUTE OF HIGHER EDUCATION
740 INSTITUTIONAL DIVERSITY
F-12
EXHIBIT 4
Page 5 of 6
UNIVERSITY OF GEORGIA AND UNIVERSITY OF GEORGIA RESEARCH FOUNDATION
SUMMARY OF DISTRIBUTION OF INDIRECT (F & A) COST RECOVERY TO DEPARTMENTS
FY 2013
(BASED ON ACTUAL EARNED FOR FY 2012)
UNIT
UGA RETURN
INSTRUCTION
DEPARTMENT NAME
UGA
RETURN
PUBLIC
SERVICE
UGA RETURN
RESEARCH
TOTAL UGA
RETURN
UGARF RETURN
TOTAL UGA
AND UGARF
RETURN
TOTAL
1,532.42
0.00
9,906.95
11,439.37
9,906.89
21,346.26
TERRY COLLEGE OF BUSINESS
197 MANAGEMENT INFORMATION SYSTEMS
200 ECONOMICS
201 MANAGEMENT
205 SIMON S SELIG JR CTR ECON GROW
TOTAL
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
3,935.92
3,935.92
6,008.73
5,263.94
3,706.55
915.45
15,894.67
6,008.73
5,263.94
3,706.55
4,851.37
19,830.59
6,008.71
5,263.91
3,706.55
915.45
15,894.62
12,017.44
10,527.85
7,413.10
5,766.82
35,725.21
VP FOR INSTRUCTION UNITS
079 DIV OF ACADEMIC ENHANCEMENT
0.00
12,999.35
0.00
12,999.35
0.00
12,999.35
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.02
4,740.92
112,379.72
60,015.37
1,377.83
16,615.48
195.00
195,324.34
0.00
446.41
0.00
753.10
1,283.86
0.00
0.00
2,483.37
0.02
5,187.33
112,379.72
60,768.47
2,661.69
16,615.48
195.00
197,807.71
0.00
446.40
0.00
753.10
1,283.86
0.00
0.00
2,483.36
0.02
5,633.73
112,379.72
61,521.57
3,945.55
16,615.48
195.00
200,291.07
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
12,543.43
0.00
0.00
0.00
0.00
0.00
0.00
640.45
73,599.64
476.44
216,840.25
4,309.24
130,608.54
2,155.57
413,786.14
30,529.55
0.00
640.45
73,599.64
476.44
229,383.68
4,309.24
130,608.54
2,155.57
413,786.14
30,529.55
0.00
640.45
62,932.63
0.00
208,820.36
4,309.24
130,311.02
1,573.69
413,785.02
30,529.42
0.00
1,280.90
136,532.27
476.44
438,204.04
8,618.48
260,919.56
3,729.26
827,571.16
61,058.97
VP FOR PUBLIC SERVICE & OUTREACH UNITS
006 VP PUBLIC SERVICE & OUTREACH
011 BOTANICAL GARDEN
206 SMALL BUSINESS DEVELOPMENT CTR
336 CARL VINSON INSTITUTE OF GOVT
345 FANNING INSTITUTE
538 OFC OF INFO TECH OUTREACH SERV
794 ARCHWAY PARTNERSHIP
TOTAL
VP FOR RESEARCH UNITS
005 VP OFFICE FOR RESEARCH
220 BIOENERGY SYSTEMS RESEARCH
267 SAVANNAH RIVER ECOLOGY LAB
269 RESEARCH BUSINESS SERV
274 INSTITUTE FOR BEHAVIORAL RSCH
373 CENTER APPLIED GENETIC
374 CTR TROP EMERGING GLOB DISEASE
380 CTR FOR APPLIED ISOTOPE STUDY
549 COMPLEX CARBOHYDRATE CENTER
553 INSTITUTE OF BIOINFORMATICS
F-13
EXHIBIT 4
Page 6 of 6
UNIVERSITY OF GEORGIA AND UNIVERSITY OF GEORGIA RESEARCH FOUNDATION
SUMMARY OF DISTRIBUTION OF INDIRECT (F & A) COST RECOVERY TO DEPARTMENTS
FY 2013
(BASED ON ACTUAL EARNED FOR FY 2012)
UNIT
UGA RETURN
INSTRUCTION
DEPARTMENT NAME
732 BIOMED & HEALTH SCI INSTITUTE
746 SEA GRANT PROGRAM
757 CANCER CENTER OF EXCELLENCE
UGA RETURN
RESEARCH
TOTAL UGA
RETURN
UGARF RETURN
TOTAL UGA
AND UGARF
RETURN
TOTAL
0.00
0.00
0.00
0.00
0.00
0.00
0.00
12,543.43
7,569.31
12,930.89
12,114.58
905,560.60
7,569.31
12,930.89
12,114.58
918,104.03
5,111.87
12,930.81
12,114.52
883,059.03
12,681.18
25,861.70
24,229.10
1,801,163.06
TOTAL
0.00
0.00
0.00
180.66
0.00
180.66
0.00
9.48
9.48
180.66
9.48
190.14
0.00
9.49
9.49
180.66
18.97
199.63
GRAND TOTAL
53,985.69
560,527.94
2,817,136.26
3,431,649.89
2,776,205.05
6,207,854.94
13,496.42
140,131.99
VP FOR STUDENT AFFAIRS UNITS
135 CAMPUS LIFE
711 DISABILITY RESOURCE CENTER
Small Grants Program
UGA
RETURN
PUBLIC
SERVICE
F-14
450,000.00
603,628.41
FINANCIAL ACCOUNTING AND REPORTING
ACCOUNTING DEPARTMENT
ORGANIZATION CHART
Director of Accounting
Allison Davis
Sr. Financial
Accountant
Chris Burback
Accountant
Paula Bond
Sr. Financial
Accountant
Elisa Collins
Sr. Cost
Accountant
Celise Elder
Sr. Accountant
Terri Akers
Accountant
Holly Byrd
Accountant
Ashley Bow
Admin Assistant
Jennifer Mobley
F-15
FINANCIAL ACCOUNTING AND REPORTING
PROPERTY CONTROL OFFICE
The Property Control Office consists of the Property Accounting Unit and the Surplus
Property Unit. The Property Accounting Unit is responsible for additions, deletions and
changes to the property database and analysis of equipment and supply inventories with
respect to general accounting transactions. The Surplus Property Unit is responsible for
the reutilization and disposal of surplus equipment and supplies. The Property Control
Office is responsible for the development of policies and procedures for the effective
management of equipment inventories and equipment utilization.
Summary of Major Accomplishments
During Fiscal Year 2012 the Surplus Property Unit received approximately 13,064
surplus items, a slight increase from the previous year. UGA departments were issued
2,620 of those items and Georgia agencies received a total of 152 equipment transfers,
which represents increases in both of these areas of reutilization. The majority of all the
items received and issued were computer and technology-related. Approximately 1,564
surplus items had no reutilization or resale value and were destroyed according to
DOAS State Surplus guidelines. Surplus Property also conducted 263 authorized
Internet sales in FY 2012, generating $373,432 in revenue, of which $186,035 was
retained at UGA.
Equipment Additions
Property Control added more than 5,400 items to the University’s equipment database
in FY2012. University departments continue to recognize the advantages of using the
bar code scanners when conducting annual inventories. During FY2012, approximately
146 UGA departments used the barcode scanners to scan 52,348 items.
Surplus Sales
The Surplus Property Unit continues to recycle/sell as many items as possible. The
change in DOAS policy that allows the donation of items to 501(c)3 organizations as a
last effort to avoid using the landfill has resulted in the transfer of many desks, tables,
chairs and other furniture items that would have been delivered to the landfill.
Summary of FY 2013 Goals
The Property Control Office continues to encourage departments to use bar code
scanners in the annual inventory process. This technology allows departments to scan
their inventory and send the information electronically to the Property Control Office.
Departments can significantly reduce the amount of time spent locating inventoried
items by using bar code scanners. The scanning process also has been instrumental in
the location of items that were deleted as unaccountable or stolen in prior years.
Internet sales of surplus items will continue to be a source of revenue for the University,
and the Surplus Unit will reutilize as many products as possible in FY 2013.
F-16
FINANCIAL ACCOUNTING AND REPORTING
PROPERTY CONTROL OFFICE
Property Control Officer
Penny Gheesling
Property Accounting
Manager
Craig Mathews
Admin Assistant I
(Vacant)
Accountant
Tashua Sands
Surplus Property Manager
Mark Caldwell
Warehouse Supervisor
Adam Stewart
Acctg Technician
Marlee Thompson
Admin Assistant I
Carlos Munoz
F-17
FINANCIAL ACCOUNTING AND REPORTING
CONTRACTS AND GRANTS DEPARTMENT
The Contracts and Grants (C&G) Department is charged with responsibility for the fiscal
administration of all contracts, grants and other sponsored agreements entered into by the
University of Georgia for the conduct of research, instruction and public service.
Summary of Major Accomplishments
American Recovery and Reinvestment Act (ARRA) Reporting
For the period ending June 30, 2012, there were 48 reports as prime recipients and 12
reports as subrecipients filed with FederalReporting.gov; award amounts totaled
$28,652,888 and $2,909,315 respectively.
OnBase Document Imaging and Workflow
Contracts and Grants continued to accept electronic award files during Fiscal Year 2012
and is maintaining these files including invoices, account status reports, financial reports
and miscellaneous documents.
Research Account Discussion Group
The Research Account Discussion Group, reinstituted in 2011, meets each quarter to
discuss restricted account issues and is jointly conducted by C&G and the Office of
Sponsored Programs (OSP). This group met in October, January and April during FY12
and currently has 75 members. UGA faculty and staff who deal with research
administration are encouraged to join and offer topics for future discussions. Some topics
discussed this year included the work being performed in the Clinical and Translational
Research Office, new subcontract encumbrance process, cost share, transmittal form,
fellowships on restricted accounts, fixed price agreements and residual balances, the
American Reinvestment and Recovery Act, and Human Resources classification and new
department/college career ladder.
Departmental Staffing
Contracts and Grants had two staff members leave the department during FY12. These
positions were filled internally and ultimately resulted in the hiring of two external
candidates into accountant positions.
Training
Contracts and Grants conducted a Research Participant Workshop in the College of
Education; was involved in a NACUBO series of three Webcasts regarding international
business; a USDA Forest Service Webinar on Proper Management of Federal Grants; a
research.gov Webinar series, “A User’s Guide to Financial Services;” and a Society of
Research Administrators Webinar entitled “Grant, Gift or Grey?”
F-18
Summary of Fiscal Year 2013 Goals
Research Administration and Infrastructure Ad Hoc Committee Report
Beginning in FY 2008, the Research Administration and Infrastructure Ad Hoc
Committee was formed by Provost Arnett Mace, Senior Vice President Tim Burgess and
Vice President for Research David Lee. The committee was charged to recommend ways
to improve research and administration efforts that foster a true and balanced culture of
support for the University’s growing research mission and research compliance. The
committee is primarily comprised of faculty members with representation from both
departmental and central administration, including Contracts and Grants. The committee
was formed to provide feedback and recommendations on operational, support, training
and infrastructure needs that would be necessary to create and foster a more proactive
environment of research at UGA. With the assistance of Huron Consultants, the report
was completed in July 2008.
Of the 37 recommendations identified in the Research Administration and Infrastructure
Ad Hoc committee report, one recommendation was completed in FY2012 with 5% to
50% progress made in 14 other areas. (See Exhibit 7 for detailed information.)
OnBase Document Back Scanning
The off-site back-up and data storage and disaster recovery for OnBase was completed
during FY 2012, and a review will be made during FY 2013 to consider possible back
scanning to include those awarded prior to FY 2010.
Statistical Information
Extramural funded awards totaled $231,196,558 during FY 2012, a 3% increase over FY
2011. This year’s activity is supported by 2,962 funded proposals. Exhibit 4 also reflects
proposal submissions totaling $397,429,575. These numbers represent an increase in
proposal and award activity over prior year totals of $2,714,548 and $6,557,232
respectively.
Exhibit 1 following this narrative summarizes sponsored account activity from the
standpoint of the number of active accounts awarded and administered by Contracts and
Grants during FY 2012. Activity is classified initially by function and, secondly, within
function, by school or college. The number of active restricted accounts totaled 6,008
during the past fiscal year, which represents an increase of 353 accounts.
The illustration below presents a comparison of sponsored project expenditure activity
between the fiscal years ended June 30, 2011 and June 30, 2012. Overall expenses
decreased during FY 2012 by $517,342 or .19% from FY 2011. An analysis of the
information provided indicates increases in instruction by 12.08%, research by 3.31% and
other sponsored expenditures by 4.48%. Extension/public service fell by 6.21%. Plant
fund expenditures also decreased by $4 million during FY 2012 or 9.53%.
F-19
Sponsored Project Expenditure Activity
Comparison of FY 2011 and FY 2012
Instruction
Research
Resident Instruction
GHSU/UGA Partnership
Experiment Station
Marine Extension
Marine Institute
Vet Labs
Forestry
Total Research
Extension/Public Service
Resident Instruction
Forestry Extension
Extension Service
Marine Extension
Vet Labs
Total Extension/Public Service
Other Sponsored
Subtotal
Plant Fund
Total
FY 2011
FY 2012
$ 11,124,350.67
$ 12,468,513.73
Increase (Decrease)
Total
Percent
1,344,163.06
12.08%
126,601,151.95
16,983.11
30,721,486.74
534,949.46
498,535.98
410,893.10
7,600,240.87
$ 166,384,241.21
130,439,964.44
57,380.96
31,334,971.47
442,285.00
480,958.42
295,177.00
8,848,651.26
$ 171,899,388.55
5,515,147.34
3.31%
29,887,702.08
379,601.82
20,235,851.03
434,992.10
5,560,239.58
$ 56,498,386.61
3,042,834.47
$ 237,049,812.96
42,010,171.66
29,549,347.02
382,883.66
17,240,791.68
449,465.76
5,365,519.55
$ 52,988,007.67
3,179,276.30
$ 240,535,186.25
38,007,456.21
(3,510,378.94)
136,441.83
3,485,373.29
(4,002,715.45)
-6.21%
4.48%
1.47%
-9.53%
$ 279,059,984.62
$ 278,542,642.46
(517,342.16)
-0.19%
Exhibit 2 compares the total University collections of facilities and administrative costs
(F&A) during FY 2011 and FY 2012. For the current fiscal year, F&A recoveries totaled
$35,767,609, which represents an increase of $675,072 over collections from last year. A
further review of this exhibit reveals that the research function accounts for the majority
of facilities and administrative cost recoveries, comprising $32,442,244 of the total
(which represents 90.7% of all recoveries).
The illustration below further summarizes Exhibit 2 by comparing the facilities and
administrative cost recovery variance of $675,072 between current and prior fiscal years
by function and by budgetary unit. This illustration reveals increases in all functional
areas. Further analysis by budgetary unit reveals an increase in recoveries within resident
instruction, experiment station, forestry extension, cooperative extension and veterinary
labs.
F-20
Function
Instruction
Research
Public Service
Other Sponsored
Total
Budgetary Unit
Resident Instruction
Experiment Station
Forestry Extension
Cooperative Extension
Marine Institute
Marine Extension
Vet Labs
Total
Amount of
Increase (Decrease)
55,927.22
581,296.66
37,467.33
381.00
675,072.21
Amount of
Increase (Decrease)
283,713.57
164,680.60
194,783.48
24,441.07
(8,470.08)
(3,760.72)
19,684.29
675,072.21
Percent
Change
25.84%
1.82%
1.24%
12.06%
1.92%
Percent
Change
0.93%
5.46%
20.93%
5.42%
-10.13%
-2.16%
41.78%
1.92%
The University of Georgia Research Foundation, Inc. retains a portion of total F&A
recoveries from the University. In the illustration below, F&A amounts recovered by the
University of Georgia Research Foundation, Inc. increased by $157,857 during the
current fiscal year. The facilities and administrative costs recovered by the University of
Georgia Research Foundation, Inc. over the past 10 years as the research arm of the
University are as follows:
Year
FY2003
FY2004
FY2005
FY2006
FY2007
Amount
4,403,912
4,687,237
5,166,976
4,888,164
4,891,670
Year
FY2008
FY2009
FY2010
FY2011
FY2012
Amount
5,216,802
5,534,773
6,065,844
6,835,901
6,993,758
Exhibit 3 presents an analysis of expenditures by functional activity compared to the total
sponsored project costs. The direct and facilities and administrative cost ratios are listed
by function. Based on total sponsored activity expenditures, the research category
accounted for the largest share, representing 61.71% of the total overall expenses. A
further breakdown of the categorical expenditures reveals that research comprises
57.44% of the total University direct cost expenses and 90.70% of the total University
facilities and administrative cost expenses.
The following summary for FY 2011 and FY 2012 provides a comparison of the sources
of funding for total awards. Total award funding increased in FY 2012 within the private
and foreign sources by $15.6 million.
F-21
Source
FY 2011
Federal
$ 126,203,380
State
27,543,564
Other States
19,482,671
City/County
5,032,878
Private & Foreign
46,376,833
$ 224,639,326
56.18%
12.26%
8.67%
2.24%
20.65%
100.00%
FY 2012
$ 125,557,163
22,386,698
16,708,360
4,567,486
61,976,852
$ 231,196,559
54.31%
9.68%
7.23%
1.98%
26.81%
100.00%
An aged analysis of sponsored accounts receivable at June 30, 2012 is presented in
Exhibit 5. Receivables are identified by the major sponsoring agencies and are divided by
University and University of Georgia Research Foundation, Inc. projects. The total
receivable balance for FY 2012 totaled $21,722,004 at fiscal year-end, down by 51.8%
from FY 2011.
Exhibits summarizing statistical data are presented below:
Exhibit 1 Exhibit 2 Exhibit 3 Exhibit 4 Exhibit 5 Exhibit 6 -
Sponsored Account Activity
Gross Facilities and Administrative Cost Recovery
Analysis of Sponsored Activity by Function
Summary of Research, Instruction and Public Service
Summary Aging of Restricted Accounts Receivable
Research Administration and Infrastructure Ad Hoc Committee
Recommendations
Organization Chart
F-22
EXHIBIT 1
Number of Sponsored Accounts by Function and Fund
FY 2011
TOTAL INSTRUCTION
FY 2012
394
507
2,383
2,390
- FORESTRY RESEARCH
217
221
- AG EXPERIMENT STATIONS
938
1,055
- MARINE EXTENSION
20
20
- MARINE INSTRUCTION
13
13
- ATHENS & TIFTON VET LAB
16
13
3,587
3,712
753
754
41
25
610
699
- MARINE EXTENSION
24
54
- ATHENS & TIFTON LAB
40
30
1,468
1,562
206
227
5,655
6,008
894
1,096
RESEARCH
- RESIDENT INSTRUCTION
TOTAL RESEARCH
PUBLIC SERVICE
- RESIDENT INSTRUCTION
- FORESTRY EXTENSION
- COOPERATIVE EXTENSION
TOTAL PUBLIC SERVICE
TOTAL OTHER (INCL. PLANT FUND)
GRAND TOTAL SPONSORED
RELATED COST SHARE ACCOUNTS
F-23
EXHIBIT 2
Gross Facilities and Administrative Cost Recovery
FY 2012
Resident
Instruction
Instruction
Research
Public Service
Other
Total
$274,322.13
27,954,229.01
2,441,571.52
3,541.00
Experiment
Stations
3,181,769.00
Forestry
Rsch/Ext
1,086,388.46
38,831.09
$30,673,663.66 $3,181,769.00 $1,125,219.55
Cooperative
Extension
Marine
Institute
Marine
Extension
Vet
Labs
Total
-$1,975.55
93,663.60
78,269.68
$272,346.58
51,046.76 $32,442,244.34
15,753.70 $3,049,477.18
$3,541.00
$475,051.19 $75,147.51 $169,957.73
$66,800.46 $35,767,609.10
75,147.51
475,051.19
FY 2011
Resident
Instruction
Instruction
Research
Public Service
Other
Total
$214,443.81
27,689,598.90
2,482,747.38
3,160.00
Experiment
Stations
3,017,088.40
$30,389,950.09 $3,017,088.40
Forestry
Rsch/Ext
902,537.09
27,898.98
$930,436.07
Cooperative
Extension
Marine
Institute
Marine
Extension
Vet
Labs
83,617.59
$1,975.55
121,596.09
50,146.81
$216,419.36
46,509.61 $31,860,947.68
606.56 $3,012,009.85
$3,160.00
$450,610.12 $83,617.59 $173,718.45
$47,116.17 $35,092,536.89
450,610.12
F-24
Total
EXHIBIT 3
ANALYSIS OF SPONSORED ACTIVITY BY FUNCTION
FY 2012
Function
Instruction
Total
Direct Cost
Facilities and
Administrative
Total
5.02%
0.76%
4.48%
Research
57.44%
90.70%
61.71%
Public Service
20.57%
8.53%
19.02%
Other Sponsored
16.96%
0.01%
14.79%
100.00%
100.00%
100.00%
Total
F-25
EXHIBIT 4
SUMMARY OF RESEARCH, INSTRUCTION AND PUBLIC SERVICE
PROPOSALS AND AWARDS
Comparison of FY 2011 and FY 2012
No
RESEARCH
General
Experiment Stations
Amount
No
Amount
INSTRUCTION
PUBLIC SERVICE
No
Amount
No
Amount
TOTAL
No
Amount
FY2011 Proposals
1751
$269,968,525
640
$50,283,044
424
$15,295,942
876
$59,167,516
3691
$394,715,027
FY2011 Awards
1111
$138,291,259
521
$26,575,570
407
$14,198,142
781
$45,574,355
2820
$224,639,326
FY2012 Proposals
1844
$254,985,213
580
$55,296,424
483
$27,833,994
911
$59,313,944
3818
$397,429,575
FY2012 Awards
1090
$124,215,736
518
$37,498,461
499
$23,022,105
855
$46,460,256
2962
$231,196,558
F-26
EXHIBIT 5
UNIVERSITY OF GEORGIA
CONTRACTS AND GRANTS DIVISION
Summary Aging of Restricted Accounts Receivable
As of 06/30/2012
Summarized
Agency
Current
30 to 60
60 to 90
90 to 120
Over 120
Days
Total
UGA:
U.S. Navy & Army
U.S. Dept. of Interior
U.S. Dept. of Agriculture
State Agencies
Other
Subtotal
0.00
0.00
378,248.97
2,473,663.17
2,277,834.45
0.00
0.00
94,963.66
704,082.70
677,922.81
0.00
0.00
0.00
355,222.56
92,739.53
0.00
0.00
203,135.56
113,730.36
105,881.29
0.00
0.00
1.55
331,255.00
265,633.36
0.00
0.00
676,349.74
3,977,953.79
3,420,011.44
$5,129,746.59
$1,476,969.17
$447,962.09
$422,747.21
$596,889.91
$8,074,314.97
$144,942.14
7,003.20
264,270.56
864,274.78
6,155,782.34
$25,332.05
0.00
101,789.13
219,002.78
2,714,138.10
$0.00
0.00
20,251.99
268,986.01
789,390.19
$82,221.21
0.00
56,412.17
173,894.90
754,368.87
$53,913.34
0.00
76,279.62
342,067.47
533,367.83
$306,408.74
7,003.20
519,003.47
1,868,225.94
10,947,047.33
$7,436,273.02
$3,060,262.06
$1,078,628.19
$1,066,897.15
$1,005,628.26
$13,647,688.68
$12,566,019.61
$4,537,231.23
$1,526,590.28
$1,489,644.36
$1,602,518.17
$21,722,003.65
UGARF:
U.S. Navy & Army
U.S. Dept. of Interior
U.S. Dept. of Agriculture
State Agencies
Other
Subtotal
Total UGA/UGARF
F-27
EXHIBIT 6
Page 1 of 3
Research Administration and Infrastructure Ad Hoc Committee
Recommendations
Organizational Structure
Recommendations
Percent Complete
Overall
93%
# Improve service levels & increase communication;
1 alternative org'l structures
2
3
4
5
6
60%
# Balance of responsibilities between research unit
& OSP, C&G
OSP and C&G organizational evaluation for
flexibility, access & training
Clearly define "career paths" for staff members in
OSP, C&G and research unit admininistration
Office-level performance & productivity metrics for
OSP and C&G functions and personnel
Formalized communications between OSP and
C&G, and with research admininistrators & faculty
# = Top Priority Recommendation
100%
100%
100%
100%
95%
Roles and Responsibilities
Recommendations
Percent Complete
Overall
98%
Deepened, enhanced service role of OSP and C&G
1 supporting research staff and faculty
2a
2b
3
4a
4b
5a
5b
6a
6b
95%
C&G: Clarify roles and responsibilities for those
involved in central research administration and
compliance
OSP: Clarify roles and responsibilities for those
involved in central research administration and
compliance
"Future State" matrix; clarify level of delegated
authority for research administration and
compliance
C&G: OSP and C&G should regularly evaluate
indivdual workloads and staffing levels RE: program
growth
OSP: OSP and C&G should regularly evaluate
individual workloads and staffing levels RE:
program growth
# C&G: Develop performance and productivity
measures for all key staff members
# OSP: Develop performance and productivity
measures for all key staff members
C&G: Establish "aspiration goals" for OSP and C&G
staff performance and productivity
OSP: Establish "aspiration goals" for OSP and C&G
staff performance and productivity
# = Top Priority Recommendation
100%
100%
100%
100%
100%
100%
100%
100%
100%
F-28
EXHIBIT 6
Page 2 of 3
Policies and Procedures
Recommendations
Percent Complete
Overall
81%
Strengthen formal policies and procedures for key
1 research admin. functions supporting research
100%
Continue to monitor and evaluate policies and
procedures for high risk fiscal and research
2 compliance areas
Develop institutionally-supported "policy on
3 policies"
Appoint/define single, recognized owner of policies;
identify central location for policies and procedures
95%
20%
4
100%
Form standing joint faculty/staff policy development
committee (connected to Training & Education
5 recommendation)
Develop comprehensive training and education
programs supporting newly developed/issued
6 policies (see T&E)
# = Top Priority Recommendation
90%
80%
Systems and Technologies
Recommendations
Percent Complete
Overall
95%
Improve financial status reporting and other related
1 reports for research faculty and staff
100%
# OVPR should develop strategic plan for Research
2 IT needs and continue to refine plan
Adopt and implement integrated proposal and
compliance protocol development management
3 system
Include key research admin. & faculty, and EITS in
technologies, software and reporting that supports
4 research
# = Top Priority Recommendation
100%
80%
100%
Research and Fiscal Compliance
Recommendations
Percent Complete
Overall
85%
1a
1b
2a
2b
3a
# Fiscal: Strengthen, deepen programmatic
investments in compliance across 8 key program
elements
# Research: Strengthen, deepen programmatic
investments in compliance across 8 key program
elements
Fiscal: Establish more comprehensive monitoring,
quality review and quality assurance compliance
functions
Research: Establish more comprehensive
monitoring, quality review and quality assurance
compliance functions
Fiscal: Strengthen compliance communication
channels where information-sharing is important
80%
90%
80%
90%
90%
Research: Strengthen compliance communication
3b channels where information-sharing is important
Research: Strengthen compliance enforcement
4b activities
Research: Establish uniform process for following
up on compliance "corrective actions" to ensure
5b compliance reinstated
90%
90%
60%
F-29
EXHIBIT 6
Page 3 of 3
Fiscal: Create more comprehensive, campus-wide
6a training and education programs for compliance
100%
Research: Create more comprehensive, campuswide training and education programs for
6b compliance
# = Top Priority Recommendation
80%
Training & Education
Recommendations
Percent Complete
Overall
68%
1
2
3
4
5
# Increase support for a formal training and
education program aimed at depart'l and central
research admins
Develop and implement comprehensive research
education program for faculty
OSP, C&G primary responsibility for formal training
process for new and existing staff; develop training
manuals
Novel approaches to T&E; support formal
certification programs to incentivize and reward
Develop comprehensive training and education
programs supporting newly developed/issued
policies (see P&P)
# = Top Priority Recommendation
100%
80%
80%
0%
80%
Research Facilitation
Recommendations
Percent Complete
Overall
64%
# Undertake administrative actions that facilitate
1 and support inter-disciplinary research
60%
# Take additional measures to ensure comparable
admin support for units not traditionally research2 funding heavy
Develop formal "Grant Mentoring Program" for
3 junior faculty; align appropriate admin support
# Re-evaluate process for returning F&A funds to
units; ensure transparency, equity, alignment;
4 promote research
# IRB improve efficiency and facilitate research in
additional ways (see full report for suggestions)
50%
80%
50%
5
80%
# = Top Priority Recommendation
F-30
BURSAR’S DIVISION
ACCOUNTS RECEIVABLE
The Accounts Receivable Department is responsible for the control, collection and
maintenance of all related records concerning money due the University from goods
sold or services rendered by certain University departments, including some credit card
sales, sponsor billing for student account balances, returned checks and specific cost for
reimbursable type agreements.
Summary of Major Accomplishments
Receivables and Write-Offs
In Fiscal Year 2012, accounts with a balance of $3,000 or less were written off for a
total write-off of $50,464.18 ($37,067.88 from reserve and $13,396.30 from surplus
accounts). This was 48% less than FY 2011. The reserve for uncollectible accounts
increased by $81,956.58 (11%) from FY 2011 to FY 2012. This increase reflects an
increase of accounts sent to collections in FY 2012. In FY 2012, the University
recovered 5% of the reserved balance that can be attributed to a number of student
accounts that were previously reserved.
Of the accounts the Accounts Receivable Department manages directly, eight (nonstudent) returned item accounts ($1,327.71) and 60 Veterinary Medicine accounts
($59,120.43) were sent to collections for the first time. Nineteen (non-student) returned
item accounts ($4,655.43) and 38 Veterinary Medicine accounts ($37,680.18) were sent
to a second collection agency. In addition, Accounts Receivable assisted various
departments with sending their past due accounts to collection; these amounted to nine
accounts totaling $13,299.16.
Retiree Benefits
Effective November 1, 2011, The BOR implemented a policy requiring retirees to pay
their premiums using electronic bank draft. Human Resources (HR) sent a letter in
February 2012 notifying eligible retirees of the new policy. In March 2012, the
Accounts Receivable Department processed approximately 400 new forms; the average
is normally 10-20 forms per month.
Collections
During FY 2012, the Bursar’s Office recognized a 10% recovery rate on student
account balances reserved. A third collection agency was added in FY 2012. All three
agencies will be evaluated in FY 2013 to determine who should receive first, second
and third placements in an effort to increase the recovery rate on all collection accounts.
F-31
Summary of FY 2012 Goals
Collection Procedures
An emphasis continues to be placed on the collection of all outstanding receivables—
both those currently managed centrally, as well as those handled within the units across
campus. The addition of a third collection agency should assist with this process.
Student Receivables
An emphasis will be placed on student accounts in the coming months in preparation for
implementation of Banner. The goal is to limit the number of past due accounts that
have to migrate.
In FY 2013, an increased effort will continue to be made in the collection of Loan
Receivables. The Accounts Receivable department will work closely with Loan
Servicing to assess the status of outstanding student loan receivables, and then will
review current collection procedures and laws to determine how best to handle these
accounts. In addition, staff members will be sent to conferences/workshops that will
allow the department to stay current on best practices in collections.
Retiree Benefits
Effective January 1, 2013, the Board of Regents requires Benefits Accounting to notify
any retiree whose account becomes past due and then to send a cancellation letter at 60
days past due. Accounts Receivable will work with Human Resources to keep them
apprised of past due accounts.
Accounts Receivable System
As in the past, it will be imperative to implement a new receivable system for campuswide use in order to move forward in seeing efficiencies in our collection efforts. The
department continues to assist Accounting as staff members work with Collegiate
Project Services to evaluate the health of UGA’s financial systems and consider the best
options for a replacement. Options being considered are rewriting an existing system,
purchasing third party software or working with an open source code to write a new
system. The Bursar’s Office and Student Accounts are involved in the planning phase
for adopting Banner for a campus-wide solution to handling student records. Accounts
Receivable is interested in adding an option for non-student receivables. The
department is hopeful that a decision will be made in the coming year; it will be
important for Accounts Receivable to stay engaged with Accounting as they evaluate
the system’s needs.
Statistical Information
The following page contains the aged analysis as of June 30, 2012 for receivables
maintained by the Accounts Receivable Department.
F-32
THE UNIVERSITY OF GEORGIA
UNIVERSITY RECEIVABLES SUMMARY - AGED
ANALYSIS
June 30, 2012
TOTAL
CURRENT
30-60
60-90
OVER
RECEIVABLES
MONTH
DAYS
DAYS
90 DAYS
I. CURRENT FUNDS
A. EDUCATIONAL AND GENERAL
1. RESIDENT INSTRUCTION
PHYSICAL PLANT
$
BUSINESS SERVICES
OTHER SALES AND SERVICES
RETURNED CHECKS
RETURNED CHECKS SERVICE CHARGE
137,226.51
$
123,202.91
$
13,820.51
$
311.09
$
(108.00)
5,275.31
4,550.82
588.43
190.72
(54.66)
1,960,071.80
1,842,730.86
30,984.20
6,565.67
79,791.07
11,056.67
2,805.00
2,876.96
0.00
5,374.71
1,076.25
333.75
297.50
0.00
445.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
304,771.15
26,257.69
16,241.21
6,756.13
255,516.12
0.00
0.00
0.00
0.00
0.00
2,419,477.69
1,999,881.03
64,808.81
13,823.61
340,964.24
2. COOPERATIVE EXTENTION SERIVCE
OTHER SALES AND SERVICES
2. MARINE EXTENSION
OTHER SALES AND SERVICES
3. VETERINARY TEACHING HOSPITAL
VETERINARY CLINIC
B. AUXILIARY ENTERPRISES
OTHER SALES AND SERVICES
TOTAL CURRENT FUNDS
TOTAL ACCOUNTS RECEIVABLE
$
2,419,477.69
$
F-33
1,999,881.03
$
64,808.81
$
13,823.61
$
340,964.24
Exhibits summarizing statistical data are presented on the following pages:
Exhibit 1
Exhibit 2
Exhibit 3
Exhibit 4
Exhibit 5
-
Accounts Receivable Collection Period FY 2012
Accounts Receivables as of June 30, 2012
Other Receivables as of June 30, 2012
Accounts Receivables Turnover
Student Accounts Receivables as of June 30, 2012
Organization Chart
F-34
EXHIBIT 1
Days
A/R Avg Collection Period
40
35
30
25
20
15
10
5
Student
Account
Benefits
Vet Clinic
Non Student
Rtn Items
EXHIBIT 2
A/R Account as of June 30, 2012:
Benefits, Vet, Non-Student Return Items
OVER 90
DAYS
21%
60-90 DAYS
1%
30-60 DAYS
2%
CURRENT
MONTH
76%
F-35
EXHIBIT 3
Other Receivables as of June 30, 2012:
Other A/R Accts Including A/R Manual Billings
30-60
DAYS
3%
60-90
DAYS
0%
OVER 90
DAYS
6%
CURRENT
MONTH
91%
F-36
EXHIBIT 4
Turnover
A/R Turnover
40
35
30
25
20
15
10
5
Student
Account
Benefits
Vet Clinic Non Student
Rtn Items
EXHIBIT 5
Student Accounts Receivable at June 30, 2012
60-90 DAYS
2%
OVER 90
DAYS
6%
30-60 DAYS
5%
CURRENT
MONTH
87%
F-37
BURSAR’S DIVISION
ACCOUNTS RECEIVABLE
Assistant Bursar
Therese Hodges
A/R Manager
Susan Caldwell
Operations Specialist II
Ann Smith
Loan Collection Officer II
Lena Anglin
F-38
BURSAR’S DIVISION
BURSAR’S OFFICE
The Bursar’s Office administers the University’s cashiering operations, distributes
revenue to the appropriate accounts, and receives and processes student account
payments. The office processes student refunds, prepares student tuition statements,
oversees credit card processing, maintains petty cash funds and functions as the
University’s liaison with commercial banks. The office also administers endowment
funds and forecasts cash flow requirements and availability of funds for temporary
investment.
Summary of Major Accomplishments
Student Account System
The Bursar’s Office continued to realize efficiencies throughout FY 2012 resulting from
process and system changes implemented in previous years. Of the non-financial aid
payments received on student account balances, 73.8% were received via Automated
Clearing House (ACH), 10% by credit card, 16% by check/cash and 0.1% by secure
vault payment (SVP). The payments received by ACH reflected a 5.55% increase from
ACH payments received in FY 2011. The number of credit card payments decreased an
additional 1.22% while cash payments decreased 4.34%. It had been anticipated that
ACH payments would increase only slightly while credit card and cash payments would
slightly decrease. Electronic banking continues to be greatly emphasized during
freshman orientation.
In December 2011, UGA became the first school in the nation to offer the TouchNet
Mobile Payment Option. Since its inception, 150 payments (totaling $165,000) have
been processed. The Bursar’s Office sees great potential for expansion of TouchNet
Mobile at the University in the future. It is a process improvement that offers the ability
to make ACH or credit card payments at anytime and anywhere without the need for a
desktop computer.
Electronic 1098Ts
The University reported tuition-related financial information to approximately 40,000
students in FY 2012 using IRS Form 1098-T. Prior to January 2007, the office staff
expended a significant amount of effort and money printing and mailing these forms,
the dissemination of which is required by the IRS. In this fifth year of collecting
electronic consent, the office was able to provide 98% of the statements to students
electronically. This represented a 2% increase over FY 2011 and saved approximately
$17,328 in FY 2012 postage costs.
Credit Card Processing
The Bursar’s Office continues to monitor the University’s compliance in regard to
credit card processing standards. As noted in the prior years of the Annual Management
Report, UGA contracts with a third-party assessor to evaluate compliance with all credit
card requirements. As part of this process, all UGA merchants complete an annual
F-39
online questionnaire to determine compliance issues. Additionally, Ecommerce
merchants initiate quarterly scans against their systems. UGA’s merchants are learning
that compliance is not a one-time task, but is ever evolving. Credit Card compliance
requires ongoing training and monitoring.
The Bursar’s Office continues to utilize TouchNet Marketplace to provide a “virtual”
mall for UGA units. In FY 2012, 38,765 Marketplace transactions totaling $5,811,283
were processed, resulting in a 19% increase for total transactions and a 36% increase in
total sales. Several factors contributed to the increase in both transactions and sales in
MarketPlace. Units demonstrating high volume included the University’s required
Commitment Deposits for incoming freshmen (4,471 transactions, $1,393,500 sales);
Parking Services (2,157 transactions, $341,780 sales); Office of Admissions’
application fees (21,918 transactions, $1,292,870 sales); and Athens Diagnostic Lab
(1,241 transactions, $346,451 sales).
University-wide credit card sales for FY 2012 totaled $60,040,292 which was an
increase of 11% from sales in FY 2011.
Banking
The University of Georgia was able to fully convert its online processes to the Wells
Fargo online product, CEO Portal, during FY 2012. Access to this online banking is
administered through the Bursar’s Office but provided to staff members in various other
departments within the University Business and Accounting Services Division for them
to be able to perform their daily responsibilities.
Petty Cash
The merger of Wachovia and Wells Fargo compelled the University of Georgia to
convert all of its petty cash accounts during FY 2012. This required the Bursar’s Office
to prepare new signature cards for all of the petty cash accounts with authorized bank
accounts (approximately 76 accounts at time of conversion). This step was required in
order to ensure the accounts were converted correctly and to make sure the debit cards
(where applicable) remained active. In completing this process, the Bursar’s Office was
able to close accounts that were no longer active, update signers on existing accounts,
and prepare an accurate listing of all account numbers, signers and mailing addresses.
The overall petty cash amount in FY 2011 totaled $3,130,140. However, in FY 2012, a
22% reduction occurred, yielding a total year-end balance of $2,433,565. A large
portion of this reduction was due to more efficient processing of reimbursements and
review of payment processing in the Oxford program. During FY 2012, the Oxford
study abroad balance was reduced from $1,518,186 to $619,368 at year end.
The Bursar’s Office met with several different faculty and staff members in FY 2012
who expressed concerns in finding a payment method that would be suitable for specific
research studies requiring participant compensation. The Bursar’s Office worked
closely with Procurement, OVPR, Sponsored Programs and Contracts and Grants to
find solutions and to investigate options such as reloadable gift cards. The Bursar’s
F-40
Office was able to offer Visa gift cards (purchased from Wells Fargo) in addition to the
Walmart gift cards that were already available. Additional options will continue to be
investigated.
Cashiering
During FY 2012 the Bursar’s Office completed the conversion of the Image Cash Letter
to Wells Fargo Electronic Deposit (WFED). This action was a result of the transition
from Wachovia to Wells Fargo that took place in February 2012.
Contracts and Grants fully implemented Phase II of the Core Business Solutions
cashiering product purchased in FY 2008. This phase included file import capability
which allows the department to submit deposits in an Excel or CSV file.
Cash receipts processed in FY 2012 totaled $1,141,450,644. Of this total, approximately
70% were received by incoming wire transfer or ACH. The number of electronic funds
transfers processed by the Bursar’s Office maintained approximately the same level as
last year.
SSN Removal Project
The Bursar’s Office remains engaged in the ongoing effort to review how and where
social security numbers are stored and protected. The removal of social security
numbers is a priority; however, the Bursar’s Office still relies on these numbers due to
reporting requirements and accuracy of data. Managers spend time on a regular basis
training and reminding the staff of the importance of protecting this information on their
workstations and in their office. It is believed that risk will be reduced significantly
upon implementation of a new student information system.
Summary of FY 2013 Goals
Student Accounts
The Bursar’s Office hopes to continue to recognize a slight increase in ACH payments
in FY 2013. The mobile payment option should become more widely used with
additional marketing.
The Bursar’s Office is limited by the EITS staff resources devoted to maintaining the
legacy systems, but managers will continue to work with EITS to prioritize the
changes/updates that are necessary. It is anticipated that these efforts will continue
through FY 2015.
ConnectUGA
The Bursar’s Office staff will continue to focus their efforts over the next two fiscal
years on the ConnectUGA project. Several staff members will begin to devote a
significant amount of their time to the design and implementation of the parts of the
project as they relate to the collection of student account balances, refunding of
balances to students and tax reporting.
F-41
Credit Card Processing
Marketplace has become the number one Ecommerce solution for the University of
Georgia. To help with reporting, departments have begun to transition from under one
merchant to their respective merchant accounts. This transition will help to streamline
all the Ecommerce transactions and related expenses.
Guidelines and requirements for accepting credit cards continue to be modified to meet
the challenges of technology advancements as well as to address the security issues that
accompany these new solutions. Additional requirements added to policy and
procedures in FY 2012 will have to be emphasized in FY 2013. The Bursar’s Office
will continue to work with Internal Audit and Information Security to address the
concerns that come with this change. These offices also will work together to conduct
the annual mandatory training session for all merchants on campus; this session covers
any upcoming changes and requirements as well as reviews policies and procedures.
Banking
The Bursar’s Office continues to work with the Procurement Office to complete the
contract for armored car service. The current contract has been extended so that this
crucial service is maintained.
Once the contract is in place, the Bursar’s Office would like to readdress adding a safe
product on campus for processing cash in high volume areas such as parking decks.
Some benefits of this product are better security for employees and customers, deposits
guaranteed from loss or fire, counterfeit detection, enhanced balancing/reconciliations
and detailed management reports.
Cashiering
To coincide with the ConnectUGA project, the Bursar’s Office will begin the transition
from the Core Business Solutions cashiering product to TouchNet Cashiering. Initially
TouchNet Cashiering will be used for student payments only. The timeframe for this
transition will be late FY 2014 with TouchNet Cashiering going live around June 2014.
After the transition of the student payments, the Bursar’s Office will then focus on
moving other campus departments to TouchNet Cashiering and the Core Business
Solutions product will be phased out.
Student Account Receivables
The Bursar’s Office continues to work with TouchNet to customize the electronic
billing/payment system to better meet the needs of students. A future upgrade designed
by the office will be performed by TouchNet and made to the sample check that is
shown when students/parents are making an electronic check payment. The Bursar’s
Office has received feedback that the current example is confusing and often leads to
the entry of incorrect/invalid account information.
F-42
Statistical Information
The following charts illustrate the number of charge and payment transactions
processed through the student account system from July 1, 2011 to June 30, 2012:
Charges
Admission Orientation Fee
Bulldog Bucks
Bookstore Charges
Return Items/Late Fees/Reinstatements
Course and Lab Fees
Financial Aid Repayments
Food Services
Graduate School Penalty Fee
Housing
Family Housing
Non-Resident Alien Tax
Health Insurance
International Student Compliance Fee
Freshman College
Field Study Program Fee
Parking
Direct Billing
Deferred
Payroll Deduct
Tuition and Fees
Tifton
Write-Off Charges
Charges Sent to Collections
Total
# of
Transactions
8,010
71,511
290
21,100
109,353
2,632
21,470
11
52,455
5,937
35
4,673
4,782
245
7,144
38,958
2,794
1,488
10,841
1,760,757
485
208
1,013
2,126,193
Dollar
Amount
618,580.00
2,544,031.32
59,531.74
2,512,756.12
1,399,147.37
923,406.12
32,802,885.29
22,725.00
38,778,354.62
3,171,612.23
4,421.48
1,025,034.00
252,585.00
320,950.00
16,031,026.42
4,943,673.00
5,280,412.08
2,331,781.52
1,654,182.30
348,606,055.04
20,244.00
(1,446.96)
80,599.06
463,382,546.75
Payments
ACH
Bill to Sponsor
Cash/Check
Charge to Account
Commit/Law/Vet Deposits
Credit Card
Deferments
Financial Aid
Payments from Collection Agency
Payroll Deduct
Secure Vault Payment
Total
# of
Transactions
134,489
2,373
13,226
4,631
13,221
19,857
865
143,422
543
3,439
338
336,404
Dollar
Amount
150,783,862.79
5,280,412.08
32,647,496.44
12,957,284.00
2,101,515.00
20,508,679.62
2,331,781.52
233,626,661.67
29,253.60
1,653,912.80
272,057.13
462,192,916.65
F-43
STUDENT RECEIVABLES
AGING SUMMARY
As of June 30, 2012
Sending Unit
Admissions
TOTAL
CURRENT
> 30 DAYS
> 60 DAYS
> 90 DAYS
> 120 DAYS
> 180 DAYS
> 1 TO 3
> 3 TO 5
> 5 TO
10
>10
YRS
501,380.00
501,300.00
0
0
0
0
40
40
0
0
0
Bursar’s Office
55,891.81
22,336.98
16,504.79
2,372.00
221.12
2,962.94
11,314.98
179
0
0
0
Course and Lab
14,857.50
13,523.20
1,259.30
40
0
5
0
30
0
0
0
1,114,976.61
86,985.91
54,190.80
293,438.49
26,210.10
46,071.90
175,454.44
303,332.93
53,684.00
75,608.04
0
4,500.00
4,500.00
0
0
0
0
0
0
0
0
0
Financial Aid
Graduate
Non Resident Alien
210
210
0
0
0
0
0
0
0
0
0
1007
275
0
0
0
0
732
0
0
0
0
SEVIS
20,930.70
17,683.70
2,749.00
148
0
300
50
0
0
0
0
Freshman College
27,705.00
15,805.00
11,900.00
0
0
0
0
0
0
0
0
2,592,278.08
2,257,465.62
234,510.00
81,186.46
1,115.00
18,001.00
0
0
0
0
0
Sponsors
392,163.99
358,150.98
34,013.01
0
0
0
0
0
0
0
0
Deferments
296,839.12
251,634.43
43,010.40
0
71.29
2,123.00
0
0
0
0
0
Health Ins
Program Fees
Payroll Deduct
Tuition
Collections
Unapplied
280
280
0
0
0
0
0
0
0
0
0
12,734,273.97
12,427,975.05
280,660.42
0
0
9,847.00
15,577.00
214.5
0
0
0
377,166.68
40
34,720.77
11,457.25
388.69
64,713.17
115,784.78
147,837.93
1,344.03
880.06
0
-13,696.54
-13,696.54
0
0
0
0
0
0
0
0
0
18,120,763.92
15,944,469.33
713,518.49
388,642.20
28,006.20
144,024.01
318,953.20
451,634.36
55,028.03
76,488.10
0
Bulldog Bucks
22,519.00
11,801.00
8,962.50
5
0
1,853.50
0
-103
0
0
0
Food Services
227,693.53
215,602.57
6,769.45
568.8
50
2,866.83
1,835.88
0
0
0
0
Housing Prepay
29,737.61
17,041.30
4,500.00
8,096.31
100
0
0
0
0
0
0
Housing Fines
23,734.87
19,937.12
1,075.00
385
50
2,262.75
25
0
0
0
0
Housing Rent
341,633.00
317,730.67
21,250.71
0
0
2,503.29
148.33
0
0
0
0
15,500.91
2,570.91
11,445.00
0
0
1,485.00
0
0
0
0
0
Family Housing Fines
335
235
5
0
0
0
0
95
0
0
0
Family Housing Rent
310,015.48
164,197.81
135,679.41
3,750.00
2,121.00
2,643.09
0
1,624.17
0
0
0
285.69
0
0
0
0
0
0
285.69
0
0
0
Parking Citations
44,887.80
14,455.00
16,296.80
5,158.00
3,795.00
4,178.00
410
595
0
0
0
Parking Permits
60,006.00
44,389.70
12,461.30
480
770
1,910.00
-50
45
0
0
0
947
402
270
89
60
109
10
7
0
0
0
1,077,295.89
808,363.08
218,715.17
18,532.11
6,946.00
19,811.46
2,379.21
2,548.86
0
0
0
TOTAL
Housing Buyout
Fam Housing Electricity
Parking Misc Fines
TOTAL
F-44
Short-term Investment Income
Short-term interest rates remained flat in FY 2012, causing earnings on short-term
investments to remain at FY 2011 levels. The University earned interest from the
investments in the Georgia Fund 1 and the Board of Regents Short-Term Fund. As the
banking industry changed and UGA’s reserves in the operating account grew, more funds
were invested in the Georgia Fund 1 and Board of Regents Fund from the Operating
Account. The following schedule reflects the net earnings and distribution of earnings for
the current and past three years on short-term investments.
Fund
Plant Funds
Auxiliary Enterprises
Agency Funds
Student Activity Funds
Loan Funds
Endowment Funds
Total
$
$
$
$
$
$
$
FY2012
1,253,210.62
348,323.86
3,261.99
(167.42)
1,604,629.05
$
$
$
$
$
$
$
FY2011
1,748,279.35
546,001.49
5,946.19
170,461.58
5,337.23
5,131.54
2,481,157.38
FY2010
$ 2,441,346.84
$ 676,179.71
$
8,102.23
$ 887,068.57
$
5,671.42
$
6,872.23
$ 4,025,241.00
FY2009
FY2008
$ 4,870,907.29 $ 8,599,983.39
$ 1,629,631.37 $ 2,529,979.61
$
25,833.85 $
45,056.12
$
48,863.88 $ 188,442.69
$
59,877.57 $ 260,788.85
$ 261,293.87 $ 463,806.26
$ 6,896,407.83 $ 12,088,056.92
Endowment Funds
The Bursar’s Office administers 208 University endowment funds which provide general
support for the University, student scholarships and loans, salary supplements, and other
funding as provided for in the individual trust agreements. Under a plan approved by the
Board of Regents, beginning in August 2011, the Bursar’s Office made the move to
invest the largest portion of the University’s endowments portfolio in the Board of
Regents Diversified Fund through SunTrust to obtain a more diversified portfolio. During
FY 2012, endowment funds experienced unrealized market appreciation due to a slight
rebound in markets in the United States and abroad and in the new investment strategy.
Two new endowment funds were established in FY 2012.
Exhibits summarizing statistical data are presented on the following pages:
Exhibit 1
Exhibit 2
Exhibit 3
Exhibit 4
Exhibit 5
Exhibit 6
Exhibit 7
Exhibit 8
Exhibit 9
Exhibit 10
- Endowment Fund Balances
- UGA Income, Cash Receipts vs. Credit Card Receipts
- Percent of Cash Receipts Received via Wires/ACH
- UGA Credit Card Merchants’ Processes
- Student Accounts Charges, Resident Instruction v. Auxiliary
- Student Account Resident Instruction Related Charges
- Student Account Auxiliary Related Charges
- Student Account Payments
- Student Account Non-Student Financial Aid Payments
- Student Account Financial Aid Payments
Organizational Chart
F-45
EXHIBIT 1
70
Endowment Fund Balances
60
$59.86
$60.63
2011
2012
$52.61
$50.14
$47.33
50
Millions
40
30
20
10
0
2008
2009
2010
EXHIBIT 2
Dollars
UGA INCOME
1,400,000,000.00
1,200,000,000.00
1,000,000,000.00
800,000,000.00
600,000,000.00
400,000,000.00
200,000,000.00
0.00
Cash Receipts
Credit Card Receipts
2010
2011
2012
Fiscal Year
F-46
EXHIBIT 3
% of Cash Receipts Received via Wires/ACH
1,400,000,000.00
1,200,000,000.00
Dollars
1,000,000,000.00
800,000,000.00
Wires/ACH
Total Cash Receipts
600,000,000.00
400,000,000.00
200,000,000.00
0.00
2010
2011
Fiscal Year
2012
EXHIBIT 4
UGA Credit Card Merchants' Processes
14%
20%
Ecommerce Only - 20%
POS Only - 66%
Both - 14%
66%
EXHIBIT 5
Student Account Charges
18%
Auxiliary Charges
Resident Instruction
Charges
82%
F-47
EXHIBIT 6
EXHIBIT 7
EXHIBIT 8
Student Account Payments
Fin Aid Payments - 55%
45%
55%
F-48
Non-Student Financial
Aid Payments - 45%
EXHIBIT 9
EXHIBIT 10
Student Account Financial Aid Payments
2%
5% 7%
Grants - 7%
Loans - 40%
Scholarships - 46%
40%
46%
Direct Billing - 2%
Charge to Account - 5%
F-49
BURSAR’S DIVISION
BURSAR’S OFFICE
ORGANIZATION CHART
Bursar
Lisa McCleary
Admin Assoc
II
Suzanne Brown
Assistant Bursar
Therese Hodges
Assistant Manager
Amy Brown
Sr. Operations
Supervisor
Marianne Christian
Senior Accountant
Nicole Moon
Sr. Financial Acct
Susan McCullough
Senior Financial
Accountant
Elizabeth Quillian
Accounts
Receivable
Department
Assistant Manager
Susan Caldwell
Senior Accounting
Tech
Karen Pitts
Senior Operations
Specialist
Amber Redfern
Loan Collections
Officer II
Lena Anglin
Sr Accounting
Tech
Ann Smith
Sr. Accounting
Tech
Leah King
Sr. Accounting
Tech
Brandi Aycock
Customer Service
Rep
Melissa Mullins
F-50
Systems Admin
Spec
Jill Jerome
IT Professional
Specialist
Jennifer Lazo
BURSAR’S DIVISION
STUDENT ACCOUNTS DEPARTMENT
The Student Accounts Department disburses loans, grants and scholarship payments to
students and accounts for related balances and expenses. The department also collects
promissory note payments from students, provides entrance and exit counseling to
borrowers, administers and collects student single semester short-term loan funds, and
authorizes deferments of student account charges. The department provides loan
collection and servicing on federal Perkins loans and University loan funds. Each year
the department prepares and distributes 1098-E (Student Loan Interest) statements to
borrowers.
Summary of Major Accomplishments
HOPE and Zell Miller Scholarships
Beginning Fall 2011, tremendous changes were implemented in the HOPE Scholarship
Program, including the addition of the Zell Miller Scholarship Program. For the
academic year starting Fall 2011, the HOPE amount was capped at USG institutions,
and funding for books and fees was eliminated. The dollar amount of each semester’s
HOPE Scholarship award is determined by multiplying $212.10 times the number of
hours in which the student is enrolled up to 15 hours. In order to receive the Zell Miller
Scholarship, recipients must have a 3.7 GPA graduating from an eligible high school
and have a combined 1200 on the SAT. Students must maintain a 3.3 in college to keep
the Zell Miller Scholarship. The Zell Miller Scholarship covers standard rate tuition at
100% for an academic year. Students who drop below the college 3.3 GPA can earn
regular HOPE if their GPA remains at 3.0 or above. The Student Accounts Department
is collaborating with the Student Financial Aid Department to implement and maintain
compliance with the changes for these two programs. The new HOPE and Zell
regulations for FY 2012 resulted in significant decreases in scholarship disbursement
amounts at UGA.
The Student Accounts Department worked during FY 2012 with the Application
Development and Data Management staff to make the necessary programming changes
to disburse the proper amount to the students.
Information Security
The department worked with the EITS staff to change all departmental reporting from
using social security numbers to the student 810 number assigned by UGA. The
departmental IT staff continues to work with the rest of the UGA campus community to
ensure that Student Accounts is highly informed and updated on current policies and
best practices.
Student Loan In-House Collections
UGA’s cohort default rate for FY 2012 decreased from 4.36% to 3.52% in FY 2011.
The cohort rate continues to be very low. This is a contributing result of the hard work
F-51
of the staff, partnered with the utilization of leading student loan collection agencies and
the increased number of loan forbearances and deferments processed this year. The state
of the economy is still believed to be the reason for the continued rise in the number of
loan forbearances and deferment requests. However, the department did experience an
increase in the overall collections with a significant portion of these repayments coming
from consolidations.
Loan Documentation
The department has established a process that images the loan documentation, verifies
the successful image and then shreds the paper documentation. This has proven to be a
secure and efficient way of storing and retrieving borrower’s information and loan
documents. The department continues to maintain the original paper promissory notes
in a locked fireproof cabinet. The process of electronically imaging loan trust
agreements and correspondence documentation also was completed; originals are still
maintained in a fireproof locked safe.
Loan Collections Software
Several upgrades were implemented to the loan collection software, Campus Loan
Manager (Ellucian product), during FY 2012. The most significant enhancements were
made primarily, but not limited to, the borrower services portions of the software. These
enhancements will aid in the reporting and reconciling of accounts as well as improve
the efficiency of the entire loan collection process.
Student Accounts – Loan Servicing Web Site
Updates were made to the Loan Servicing portion of the Bursar’s Web site in response
to updates in federal regulations. Loan forms were transitioned onto the Web site which
has proven to be more beneficial and time saving for staff, students and borrowers.
Summary of FY 2013 Goals
Connect UGA Project
The Student Accounts Department will focus its efforts over the next two fiscal years on
the ConnectUGA project. Several staff members will begin to devote a significant
amount of time to the design and implementation of the components of the project as
they relate to the disbursement of financial aid to students. Two areas of significance
are as follows:
 HOPE Redesign
Staff members are currently participating in weekly discussions/meetings to
develop HOPE processing in Banner similar to UGA’s existing system. These
meetings are designed to work through some of the reporting issues that the
department currently faces as well as document the current process so that
decisions can be made in a timely manner as the project progresses.
F-52
 Return of Title IV Refund
Staff members are currently participating in discussions regarding how to ensure
the design of the Return to Title IV requirements are handled properly in the
new system.
Electronic Payment Method for Loan Collections
The Student Accounts Department hopes to begin the process of being able to accept
ACH payments. This process will aid in the timely manner of receiving payments and
provide a faster method for borrowers to pay their monthly payments.
Statistical Information
Financial Aid Disbursements
The Student Accounts Department disburses federal and state-funded loans, grants and
scholarships, as well as University and privately-funded scholarships and loans. During
FY 2012, loans, grants and scholarships disbursed and mailed as remainder checks to
students totaled $25,707,001—a decrease of approximately 28% from FY 2011. The
decrease is due to a combination of the continued increase in the amount of aid that is
transferred to pay charges on the Student Account System coupled with the continued
increase in students choosing to receive their refunds via ACH. The total amount of aid
disbursed to students decreased approximately 8% in FY 2012.
Exhibits summarizing statistical data are presented on the following pages:
Exhibit 1 - HOPE Awards/Disbursements
Exhibit 2 - Financial Aid Disbursements 2011-2012
Exhibit 3 - Perkins, University and Emergency Loans
Exhibit 4 - Growth in Amount of Financial Aid Disbursements
Organization Chart
F-53
EXHIBIT 1
EXHIBIT 2
F-54
EXHIBIT 3
Student Loan Activity for the Federal Perkins, University and
Emergency Loan Funds
$12,000,000.00
$11,000,000.00
$10,000,000.00
$9,000,000.00
$8,000,000.00
$7,000,000.00
$6,000,000.00
$5,000,000.00
$4,000,000.00
$3,000,000.00
$2,000,000.00
$1,000,000.00
$-
Advances
Collections
Outstanding
2008
2009
2010
2011
2012
EXHIBIT 4
F-55
BURSAR’S DIVISION
STUDENT ACCOUNTS
Manager
Shannon Lay
Assistant Manager
Deidra Jones
Student Acct Specialists
Kristie Harwell
Student Acct Specialist
Kim Ingram
Operations Specialist II
Mary Burger
Operations Specialist II
Aimee Ginn
Operation Specialist II
Kenzie Bates
Operation Specialist II
Jennifer Mathews
Operation Specialist II
Christy Angel
Operation Specialist II
George Danielson
Loan Collection
and Accounting
Reception
Senior Accountant
Michele Sellers
Sr. Operations Supervisor
Marcie Berrong
Operations Specialist I
Tracy McNabb
Operations Specialist I
Jamie Jarrett
Operations Specialist I
Shay Snow
Operations Specialist I
Catherine Bielec
F-56
UNIVERSITY BUSINESS & ACCOUNTING SERVICES DIVISION
ACCOUNTS PAYABLE DEPARTMENT
The Accounts Payable Department is responsible for examining all accounts, claims and
demands against the University of Georgia and for making payment of all of the
University’s legally incurred obligations for materials and services other than payrolls.
The department ensures that payments are made and documented in compliance with
University policies and procedures. The Accounts Payable Department also is
responsible for maintaining records in compliance with federal and state regulations and
submitting reports to federal and state agencies.
Summary of Major Accomplishments
During Fiscal Year 2012, the Accounts Payable Department disbursed $635,222,995 in
expenditures. The department processed 254,731 invoices, issued 120,915 checks, and
initiated 1,018 wire transfers and 633 Automated Clearing House transfers.
Accounts Payable worked with Procurement to initiate and execute a Request For
Proposal (RFP) for solicitation of services to maximize Value Added Tax (VAT)
recovery and Goods and Services tax/harmonized tax (GST/HST) refund processing and
collection services.
Accounts Payable also began working with members from Administrative Information
Systems (AIS) on an initiative to remove the social security number from the eCheck
system. The management team from Accounts Payable met with representatives from
campus to collect feedback on proposed options for this change. Accounts Payable was
engaged in the testing phase of this project at year end.
Accounts Payable began exploring ePayables options with two banking institutions,
Bank of America and Wells Fargo. Representatives from both institutions presented
their respective solutions, and Accounts Payable prepared the University’s vendor file
of company payees to be submitted to each institution for analysis documenting
available payment options for each vendor.
In an effort to increase the efficiency of the procure-to-pay system, Accounts Payable
purchased AP Director, the new settlement module offered by SciQuest. AP Director
will offer Accounts Payable such components as invoice capture, supplier portal,
invoice management, dynamic discounting and ePayables. The increased functionality
resulting from the implementation of these future enhancements will lead to a more
efficient and strategic procure-to-pay system.
Accounts Payable offered training courses for campus that included introductory
courses as well as courses specifically for relocation expenses. Accounts Payable also
worked with Payroll and the Controller’s fiscal compliance officer to conduct courses
for campus on Independent Contractor vs. Employee classifications.
F-57
Accounts Payable also began work on implementation of the new travel regulations
disbursed by the State Accounting Office in April 2012. Representatives from Accounts
Payable worked with the State Accounting Office by participating in conference calls,
providing feedback and seeking policy exceptions for potentially burdensome
requirements within the new regulations. Accounts Payable began working on
modifications to the travel expense form in an effort to have the policy ready for
implementation on October 1, 2012.
Summary of FY 2013 Goals
Accounts Payable will remove the social security number from the eCheck system in a
two-phase approach. Phase One will be executed in September 2012 and will begin a
transition period for campus to start utilizing the alternative vendor numbering option
for individuals, as well as giving Accounts Payable real world data to address any
problems before executing the second phase. Phase Two will begin in January 2013 and
will totally eliminate the transmission of the social security number within the eCheck
program.
Accounts Payable will begin working with representatives from OIE to create a new
Value Added Tax recovery program for campus. Accounts Payable intends to increase
the amount of funds being recovered in the Value Added Tax recovery process.
Accounts Payable will conduct training on the new travel policy that becomes effective
October 1, 2012. Training will be conducted on the Athens campus and provided to
extension offices via Wimba. In addition to training, Accounts Payable will debut a
printable pocket travel guide to assist employees with traveling. Accounts Payable is
currently working with an internal programmer to investigate launching a mobile app
for travelers to assist in reviewing pertinent travel information.
Accounts Payable and Procurement will launch the Web vendor registration application
as an alternative to the paper-based vendor profile form. The secure site will allow
companies and individuals who wish to receive purchase orders or anticipate payment
from the University to submit their pertinent tax information and other information
required for federal and state reporting requirements.
F-58
Statistical Information
The following exhibits contain statistical information presenting the results of the
operation of the Accounts Payable office during the past year. The financial charts
provide comparative data broken down into various categories to assist in analyzing the
payments processed by the University.
Exhibit A
Exhibit B
Exhibit C
Exhibit D
Exhibit E
Exhibit F
Exhibit G
Exhibit H
Exhibit I
Vendor Analysis Summary
Summary of Payment Activity
Summary of Effort
Comparative Report of Disbursements
Increase or Decrease in Comparative Disbursements
Schedule of Electronic Payments
Summary of Electronic Documents Processed
Summary of Paper Check Requests Processed
Summary of Travel Expenditures
Organization Chart
F-59
EXHIBIT A
The University of Georgia
Vendor Analysis Summary
Fiscal Year End June 30, 2012
Expenditures
Company
Library
Individuals
Stipends
Trust Dept
Invoices
Company
Library
Individuals
Stipends
Trust Dept
Checks
Company
Library
Individuals
Stipends
Trust Dept
Vendors
Company
Library
Individuals
Stipends
Trust Dept
FY 2012
FY 2011
$582,110,773.84
$3,003,274.68
$21,712,886.96
$2,227,093.61
$26,168,966.23
$635,222,995.32
$590,036,385.00
$4,075,356.00
$20,355,409.00
$2,452,205.00
$36,220,707.00
$653,140,062.00
-$7,925,611.16
-$1,072,081.32
$1,357,477.96
-$225,111.39
-$10,051,740.77
-$17,917,066.68
166,523
2,701
57,835
10,863
16,809
254,731
160,501
3,909
54,677
10,196
22,204
251,487
6,022
(1,208)
3,158
667
(5,395)
3,244
53,001
1,082
42,976
10,297
13,559
120,915
53,952
1,239
40,981
9,654
17,048
122,874
(951)
(157)
1,995
643
(3,489)
(1,959)
11,988
265
14,795
10,293
13,559
50,900
12,372
311
14,388
9,652
17,049
53,772
(384)
(46)
407
641
(3,490)
(2,872)
F-60
Change
EXHIBIT B
Accounts Payable Department
Summary of Payment Activity
For the Year Ended June 30, 2012
No.
Payments
Category
Company
Net
Amount
53,001 $582,110,774
Library
No.
Invoices
166,523
1,082
$3,003,275
2,701
Individual
42,976
$21,712,887
57,835
Stipend
10,297
$227,094
10,863
Student Financial Aid
13,559
$26,168,966
16,809
120,915 $633,222,995
254,731
TOTALS
EXHIBIT C
Accounts Payable Department
Summary of Effort
For the Year Ended June 30, 2012
No. Payments Check Amount No. Invoices No. Vendors No. Checks Check Amount No. Invoices
Companies
Individuals
Stipends
53,001
42,976
10,297
$582,110,774
$21,712,887
$2,227,094
166,523
57,835
10,863
11,988
14,795
10,293
44%
36%
9%
92%
3%
0%
65%
23%
4%
106,274
$606,050,754
235,221
37,076
88%
95%
93%
Trust Dept.
Library
13,559
1,082
$26,168,966
$3,003,275
16,809
2,701
13,559
265
11%
1%
4%
1%
6%
1%
Delegated **
14,641
29,172,241
19,510
13,824
12%
5%
7%
120,915
$635,222,995
254,731
50,900
100%
100%
100%
Full Effort *
TOTAL
* Full Effort - indicates that Accounts Payable has audited the invoice, authorized payment of the invoice and processed the payment for mailing
** Delegated Effort - indicates that Accounts Payable has printed the check and processed the payment for mailing
F-61
EXHIBIT D
Accounts Payable Department
Comparative Report of Disbursements
For the Years Ended June 30, 2011 and June 30, 2012
No. Checks Check Amount
Fiscal Year 2012
No. Invoices No. Vendors No. Checks Check Amount No. Invoices
Companies
Individuals
Stipends
Full Effort *
53,001
42,976
10,297
106,274
$582,110,774
$21,712,887
$227,094
$604,050,755
166,523
57,835
10,863
235,221
11,988
14,795
10,293
37,076
44%
36%
9%
88%
92%
3%
0%
95%
66%
23%
4%
93%
Trust Dept.
Library
Delegated **
13,559
1,082
14,641
$26,168,966
$3,003,275
29,172,241
16,809
2,701
19,510
13,559
265
13,824
11%
1%
12%
4%
1%
5%
6%
1%
7%
120,915
$633,222,996
254,731
50,900
100%
100%
100%
TOTAL
* Full Effort - indicates that Accounts Payable has audited the invoice, authorized payment of the invoice and processed the payment for mailing
** Delegated Effort - indicates that Accounts Payable has printed the check and processed the payment for mailing
No. Checks Check Amount
Fiscal Year 2011
No. Invoices No. Vendors No. Checks Check Amount No. Invoices
Companies
Individuals
Stipends
Full Effort *
53,952
40,981
9,654
104,587
$590,036,385
$20,355,409
$2,452,205
$612,843,999
160,501
54,677
10,196
225,374
12,372
14,388
9,652
36,412
44%
33%
8%
85%
90%
3%
0%
93%
65%
22%
4%
91%
Trust Dept.
Library
Delegated **
17,048
1,239
18,287
$36,220,707
$4,075,356
40,296,063
17,048
3,909
20,957
17,049
311
17,360
14%
1%
15%
6%
1%
7%
7%
2%
9%
122,874
$653,140,062
246,331
53,772
100%
100%
100%
TOTAL
* Full Effort - indicates that Accounts Payable has audited the invoice, authorized payment of the invoice and processed the payment for mailing
** Delegated Effort - indicates that Accounts Payable has printed the check and processed the payment for mailing
F-62
EXHIBIT E
Accounts Payable Department
Increase or Decrease in Comparative Disbursements
For the Years Ended June 30, 2011 and June 30, 2012
No. Checks
Check Amount
No. Invoices
No. Vendors
Companies
Individuals
Stipends
-951
1,995
643
-$7,925,611
$1,357,478
-$2,225,111
6,022
3,158
667
-384
407
641
Full Effort *
1,687
-$8,793,244
9,847
664
Trust Dept.
Library
Delegated **
-3,489
-157
-3,646
-$10,051,741
-$1,072,081
-$11,123,822
-239
-1,208
-1,447
-3,490
-46
-3,536
TOTAL
-1,959
-$19,917,066
8,400
-2,872
* Full Effort - indicates that Accounts Payable has audited the invoice, authorized payment of the
invoice and processed payment for mailing
** Delegated Effort - indicates that Accounts Payable has printed the check and processed the
payments for mailing
EXHIBIT F
Accounts Payable Department
Schedule of Electronic Payments
For the Year Ended June 30, 2012
July
August
September
October
November
December
January
February
March
April
May
June
Total
Direct
Deposits
1903
3029
2806
2745
3017
2684
2141
3174
3524
2933
3386
3670
Dollars
Processed
$3,132,883
$2,421,883
$3,536,418
$3,272,791
$3,389,796
$3,284,546
$3,220,662
$3,933,871
$3,983,341
$3,723,655
$4,091,236
$4,679,262
Wire
Transfers
61
79
60
83
69
67
50
84
100
75
166
124
35,012
$42,670,345
1018
F-63
Dollars
ACH
Processed
Payments
$1,167,725
47
$2,310,883
57
$453,369
57
$1,099,961
52
$1,219,971
54
$1,705,054
44
$494,481
48
$943,112
53
$1,292,650
53
$499,803
54
$2,415,847
58
$1,860,917
56
$15,463,772
Dollars
Processed
$6,462,858
$16,889,970
$16,350,323
$16,570,476
$16,582,587
$16,443,764
$16,851,510
$16,521,631
$17,884,527
$17,726,212
$17,682,975
$26,766,859
633 $202,733,690
EXHIBIT G
Accounts Payable Department
Summary of Electronic Documents Processed
For the Year Ended June 30, 2012
Encumbrances
Processed During
FY 2012
Document
Check Requests
98,662
Purchase Requisitions
43,558
Travel Authorities
11,869
Total
154,089
EXHIBIT H
Accounts Payable Department
Summary of Paper Check Requests Processed
For the Years Ended June 30, 2011 and June 30, 2012
Month
July
August
September
October
November
December
January
February
March
April
May
June
Totals
FY 2012
310
333
378
343
308
328
314
324
422
338
575
442
4,415
F-64
FY 2011
525
484
692
540
464
483
335
451
568
222
612
512
5,888
EXHIBIT I
Accounts Payable Department
Summary of Travel Expenditures
For the Years Ended June 30, 2011 and June 30, 2012
FY 2012
Month
Documents
July
2034
August
3336
September
3758
October
3456
November
3678
December
3739
January
2459
February
3503
March
4510
April
3412
May
4574
June
5641
Totals
44,100
FY 2012
Expended
$776,597
$1,188,598
$1,236,644
$1,029,566
$1,058,558
$1,224,939
$816,615
$987,741
$1,435,425
$1,141,293
$1,763,892
$2,662,713
$15,322,580
FY 2011
Documents
2639
2731
3378
2991
3033
3309
2027
2926
4188
3608
3952
5792
40,574
FY 2011
Expended
882,726
945,758
960,499
876,702
970,886
987,473
638,953
852,846
1,235,281
1,206,759
1,320,154
2,496,200
13,374,237
Inc/Dec
Documents
(605)
605
380
465
645
430
432
577
322
(196)
622
(151)
3,526
Inc/Dec
Expended
($106,129)
$242,840
$276,145
$152,864
$87,672
$237,466
$177,662
$134,895
$200,144
($65,466)
$443,738
$166,513
$1,948,343
FY11 and FY12 Travel Expenditures by Month
$3,000,000.00
$2,500,000.00
$2,000,000.00
$1,500,000.00
FY12
$1,000,000.00
FY11
$500,000.00
$0.00
F-65
PURCHASING, PAYABLES AND DISBURSEMENTS
ACCOUNTS PAYABLE DEPARTMENT
Manager
Jennifer Collins
Assistant Manager
Andre Simmons
Senior Operations Specialist
Vacant
Senior Operations Supervisor
David Manley
Business Manager II
Kim Collins
Senior Operations Supervisor
Patricia Sims
Operations Specialist I
William Gibson
Operations Specialist I
Kathleen Green
Operations Specialist I
Jing He
Operations Specialist I
Carol Kainz
Operations Specialist I
Marilyn Smith
Operations Assistant
Rebecca Price
Senior Accountant
Elena Williams
Operations Assistant
Amy Eno
Accountant
Sarah Garner
Operations
Specialist I
Karen Grubbs
Operations
Specialist I
Michelle Green
Operations
Specialist I
Melissa Klein
Operations
Specialist I
Mark Kent
Operations
Specialist I
Westley Bargo
Operations
Specialist I
Alicia Castleberry
F-66
Accountant
Jessica Bonds
Accountant
Seth Buchwald
Senior Operations
Specialist
Joy Carrell-Miller
Operations Specialist
I
Teresa Martinez
PURCHASING, PAYABLES AND DISBURSEMENTS
PAYROLL DEPARTMENT
The Payroll Department is responsible for processing all payroll payments to employees
of the University of Georgia through electronic payroll authorizations and time-keeping
software in accordance with the University’s policies and procedures. The department
withholds taxes and other authorized deductions from those payments and transmits the
deductions to the appropriate federal, state and local agencies. The department prepares
and transmits federal and state tax returns, reports to various retirement agencies and
maintains records on all personnel paid through the payroll system. The department also
responds daily to numerous varied requests for customer service from both internal and
external customers. These customers include but are not limited to the Internal Revenue
Service, the Social Security Administration, various courts within the U.S. judicial
system, payroll personnel within the business offices throughout the University and
other University employees.
Summary of Major Accomplishments
Mandatory Direct Deposit
The Board of Regents of the University System of Georgia mandated that as of April 1,
2012, the employees of all system institutions were required to receive payroll
payments by direct deposit to their bank account. This mandate was issued to save
money by reducing the many costs associated with printing and distributing paper
checks. The Payroll Department created a policy and procedure to meet board
requirements and worked closely with University departments and employees on
accomplishing its implementation. Temporary employees are exempted from direct
deposits, and other exemptions may be granted by the manager of Payroll when an
employee is unable to obtain a bank account or when an employee has an extreme
hardship that prohibits the use of direct deposit. Employees requesting an exemption are
required to submit the request in writing and document the reason for the request.
Exemption requests have been very rare and fewer than 10 have been approved by the
Payroll manager. The Payroll Department retains documentation of the exemption
process for audit purposes.
Employee Portion of FICA OASDI Withholding Percentage
In 2011, Congress reduced the employee portion of the Federal Insurance Contribution
Act – Old Age Survivors and Disability Insurance (FICA-OASDI), also known as
Social Security, to 4.2% of gross income. The rate had been 6.2% for many years prior
to this change. In late December 2011, Congress extended the reduction for an
additional two months to February 29, 2012. Again, shortly before the expiration of the
reduction, Congress acted to extend it through the end of 2012. The Payroll Department
carefully monitored these developments and prepared to react quickly depending on
legislative actions. The department will likely face the same uncertainty as the end of
calendar year 2012 approaches unless Congress acts more quickly to address the rate
that will apply for 2013.
F-67
Vow to Hire Heroes Act of 2011
In November 2011, Congress passed legislation modifying the Work Opportunity Tax
Credit (WOTC) by adding two new categories to the existing qualified veteran targeted
group. The legislation was intended to assist certain veterans by offering tax credits to
employers who hire them in accordance with the provisions of the Act. To be eligible,
veterans must be certified as qualified, be hired before January 1, 2013, have served on
active duty (not including training) in the U.S. Armed Forces for more than 180 days or
have been discharged or released from active duty for a service-connected disability,
and not have had a period of active duty (not including training) of more than 90 days
that ended within 60 days prior to being hired. Other requirements also apply, and the
Act includes 10 different categories of potentially qualified veterans with different
requirements and credit calculations. Payroll staff worked with Human Resources and
identified 18 employees who are veterans and were hired during the relevant time
period, but only two of these met the qualification requirements of the Act. Once the
two employees were identified and federal certification forms were obtained, it was
determined that the qualifying veterans must sign and date the form on or before their
date of hire. Neither of these two employees had signed the certification in a timely
manner in order for the University to be able to take the tax credit. The complexity of
the legislation, the decentralized hiring process at the University, and the large physical
size of the institution result in big challenges to successfully obtaining tax credits of this
type.
GDCP Ad-Hoc Termination Reporting
The Georgia Defined Contribution Plan (GDCP) is a retirement plan for non-benefit
eligible employees and is part of the Employees Retirement System (ERS). On a
monthly basis, the University reports GDCP salary and contribution data, uploads
detailed files, and processes payments through the ERS Web site. A GDCP payroll
deduction of 7.5% is required for all employees who are not otherwise eligible for
benefits and who are not student workers. Most employees subject to GDCP deductions
will terminate their employment without retiring through GDCP and instead request a
refund of contributions. In fact, it is not clear that anyone from the University of
Georgia has ever retired under the GDCP plan.
During the past fiscal year ERS added Ad-Hoc Termination functionality to its online
system in an effort to assist agencies in expediting refunds for terminated employees
covered by GDCP. This change allows agencies to update an employee’s status at any
time of the month instead of having to wait for the monthly reporting cycle. Updating
this information more quickly results in refunds being processed earlier. As the new
system was initially being implemented, the Payroll staff was required to review and
correct many hundreds of employee records in the system due to incorrect data in ERS’
records. This effort required several weeks of staff time, but the system is now
operating appropriately and employee refunds are processed more quickly.
F-68
Tax Issues on Payments to Internationals
Payroll’s international tax coordinator continues to:
 Improve procedures to increase accuracy and efficiency in processing payments
to foreign nationals including providing electronic withholding payroll forms for
the new tax year;
 Participate in orientation for international students each semester, presenting
useful information to the students and collecting tax-related documentation; and
 Participate in International Student Life’s tax workshops to assist international
students and scholars and those who are overseas to complete income tax
returns.
Summary of FY 2012-2013 Goals
Electronic W-2 distribution
As of the end of FY 2012, 10,326 employees had elected to receive their W-2 tax form
electronically, an increase of 780 over last year’s total of 9,546. Under IRS regulations,
the University may not require an employee to receive the tax document electronically
and must obtain the employee’s authorization in order to utilize the feature. Also,
employees who have terminated during the year are unable to obtain their W-2
electronically because their University access ID is inactivated upon termination for
data security purposes. Increasing the use of the electronic W-2 is desirable because it is
more convenient and produces time savings for employees while also reducing supply
and service costs to the Payroll Department. The utilization rate for the year rose to
approximately 57%, which is strong given the large number of part-time and temporary
employees at the University. However, the Payroll department will strive to increase the
utilization rate during the coming fiscal year and also will continue to work toward
finding a solution that will allow terminated employees to obtain their W-2s
electronically.
Health Care Reporting Requirement on W-2 Form
In Fall 2012, Payroll and Human Resources will work with EITS employees to comply
with new federal regulations requiring certain employers to report the value of an
employee’s health care coverage on the employee’s W-2. The amount reported must
include both the portion paid by the employee and the portion paid by the employer. An
employer is not required to issue a Form W-2 solely to report the value of health care
coverage for retirees or other employees or former employees to whom the employer
would not otherwise provide a W-2. The amount reported is for information purposes
only and will not have any impact on the employee’s tax return. Payroll will send an
announcement to employees in early December notifying them about the change to the
form.
Tax Implications for January 1, 2013
University employee payroll checks may be impacted by several significant tax changes
that could reduce employee take home pay beginning in January. The employee
deduction for Social Security is scheduled to increase from 4.2% to 6.2% of gross pay,
and federal income tax also will increase unless Congress extends the reductions
F-69
another year. Additionally, Medicare will increase for any employee earning in excess
of $200,000 per year. Payroll is monitoring developments related to these potential
changes and is preparing to modify the payroll system if necessary. Once Congress
makes the final decision on these potential tax changes, Payroll will send a notice to all
employees discussing how their take home pay may be affected.
Tax Issues Related to Payments to Internationals
During Fiscal Year 2012 Payroll plans to accomplish the following in regard to foreign
nationals:
 Implement the use of the Foreign National Information System to collect
required data for foreign nationals;
 Provide detailed instructions and forms to assist in properly documenting nonpayroll payments to foreign nationals;
 Create an informative Web site for use by both foreign nationals and
departments; and
 Work with the Office of International Education to increase the collection of
documentation from foreign nationals and to develop an electronic environment
for the storage and retrieval of the documentation.
Statistical Information
The following exhibits are provided as records of the Payroll Department’s activities for
the periods ended June 30, 2008 through June 30, 2012.
Exhibit A - Comparison of Number of Employees
Exhibit B - Comparison of Payroll Amounts
Exhibit C - Comparison of Payroll Deductions
Exhibit D - Summary of Related Activities
Organization Chart
F-70
EXHIBIT A
The University of Georgia
Payroll Department
Comparison of Number of Employees
For the Period June 2008 Through June 2012
University
Monthly
Academic
Salaried
Hourly
2008-2009
2009-2010
2010-2011
2011-2012
7563
3152
2634
4111
7581
3127
2589
4236
7520
3194
2534
4230
7670
3269
2590
4576
Total
2007-2008
7,728
2,822
2,596
4,115
17,261
17,460
17,533
17,478
18,105
21
128
20
139
60
27
60
0
Total
14
163
177
149
159
87
60
Total
7,742
2,822
2,596
4,278
17,438
7,584
3,152
2,634
4,239
17,609
7,601
3,127
2,589
4,375
17,692
7,580
3,194
2,534
4,257
17,565
7,730
3,269
2,590
4,576
18,165
199
(28)
171
272
(18)
254
217
(90)
127
844
(117)
727
1.2%
-15.8%
-14.6%
1.6%
-10.2%
-8.6%
1.3%
-50.9%
-49.6%
4.9%
-66.1%
-61.2%
Athletic
Monthly
Hourly
Total
Monthly
Academic
Salaried
Hourly
Increase/Decrease Over 2008
University
Athletic
Percent Increase/Decrease Over 2008
University
Athletic
18,200
18,000
17,800
17,600
17,400
17,200
17,000
2007-2008
2008-2009
2009-2010
F-71
2010-2011
2011-2012
EXHIBIT B
The University of Georgia
Payroll Department
Comparison of Payroll Amounts
For the Period June 30, 2008 Through June 30, 2012
University
Monthly
Academic
Salaried
Hourly
Total
2007-2008
$359,649,970
$124,434,316
$64,285,471
$32,050,193
$580,419,950
2008-2009
$350,509,357
$162,056,301
$67,449,566
$30,037,966
$610,053,190
2009-2010
$343,338,739
$161,511,586
$66,577,321
$30,602,528
$602,030,174
2010-2011
$347,278,752
$166,623,944
$65,781,626
$30,703,381
$610,387,703
2011-2012
$353,187,980
$176,822,680
$67,118,742
$31,493,570
$628,622,972
Total
$4,891,417
$769,250
$5,660,667
$5,770,782
$713,550
$6,484,332
$5,736,085
$715,902
$6,451,987
$7,322,957
$220,074
$7,543,031
$6,784,914
$0
$6,784,914
Total
$364,541,387
$124,434,316
$64,285,471
$32,819,443
$586,080,617
$356,280,139
$162,056,301
$67,449,566
$30,751,516
$616,537,522
$349,074,824
$161,511,586
$66,577,321
$31,318,430
$608,482,161
$354,601,709
$166,623,944
$65,781,626
$30,923,455
$617,930,734
$359,972,894
$176,822,680
$67,118,742
$31,493,570
$635,407,886
Total
$29,633,240
$823,665
$30,456,905
$21,610,224
$791,320
$22,401,544
$29,967,753
$1,882,364
$31,850,117
$48,203,022
$1,124,247
$49,327,269
Percent Inc/Dec over 2008
University
Athletic
Total
5.1%
14.6%
19.7%
3.7%
14.0%
17.7%
5.2%
33.3%
38.5%
8.3%
19.9%
28.2%
Athletic
Monthly
Hourly
Total
Monthly
Academic
Salaried
Hourly
Inc/Dec over 2008
University
Athletic
$640,000,000
$630,000,000
$620,000,000
$610,000,000
$600,000,000
$590,000,000
$580,000,000
$570,000,000
$560,000,000
2007-2008
2008-2009
F-72
2009-2010
2010-2011
2011-2012
EXHIBIT C
The University of Georgia
Payroll Department
Comparison of Payroll Deductions
For the Period June 30, 2008 Through June 30, 2012
Federal Withholding
Retirement
FICA OASDI & HI
State Withholding
Annuities
Hospital Insurance
Dental Insurance
Credit Union
Life Insurance
Federal Retirement
Dependent Care
Parking
LTD Disability Insurance
Charity
AD&D Insurance
Rent
2007-2008
$59,736,396
$26,014,701
$34,290,889
$23,068,550
$17,505,739
$19,459,967
$3,299,423
$5,530,720
$1,899,478
$505,861
$1,053,546
$1,655,425
$976,857
$378,972
$192,587
$192,276
2008-2009
$60,869,259
$27,344,907
$36,111,343
$24,494,799
$16,339,537
$22,834,492
$3,499,766
$5,881,002
$2,022,666
$426,328
$1,043,200
$2,370,333
$955,453
$399,428
$219,834
$170,398
2009-2010
$55,019,221
$28,286,905
$35,371,081
$23,947,053
$15,249,016
$23,990,463
$3,586,933
$5,886,828
$2,089,799
$222,527
$1,067,488
$2,403,031
$970,821
$390,848
$257,373
$155,072
2010-2011
$60,647,326
$28,952,598
$30,993,324
$24,556,757
$14,725,291
$23,253,733
$3,793,688
$5,701,728
$2,103,308
$153,409
$1,061,300
$2,397,864
$1,100,769
$386,380
$324,137
$150,963
2011-2012
$65,237,023
$29,684,011
$27,022,271
$25,052,237
$15,026,913
$23,791,944
$3,934,462
$5,430,054
$2,152,479
$128,889
$1,058,521
$2,422,862
$996,644
$382,680
$401,982
$149,711
The University of Georgia
Payroll Department
Comparison of Payroll Deductions
For the Period June 30, 2008 Through June 30, 2012
Alumni
Federal Insurance
Bankruptcies
Garnishments
Wage Assignments
Savings Bonds
Tax Levies
Traffic Fines
TSP
Golf Fees
Student Fees
Med Flex
Health Savings Accounts
Ramsey Center
Other
TOTAL
Increase over 2007
Percent Inc./Dec.Over 2007
2007-2008
$250,558
$51,287
$464,357
$248,871
$577,568
$12,100
$50,984
$26,615
$18,652
$6,305
$834,829
$3,457,415
$365,958
($49,083)
$202,077,803
2008-2009
$247,563
$46,511
$438,271
$241,334
$598,874
$7,750
$40,927
$24,365
$21,750
$0
$987,922
$3,521,931
$181,150
$448,584
$712,817
$212,502,494
10,424,691
5.2%
2009-2010
$266,254
$24,990
$449,968
$304,834
$532,590
$8,050
$53,590
$33,165
$22,500
$1,125,404
$3,159,169
$1,470,691
$438,009
$362,949
$207,146,622
5,068,819
2.5%
2010-2011
$267,197
$16,365
$470,468
$311,219
$495,423
$3,750
$51,081
$25,445
$22,500
$0
$1,291,046
$2,565,580
$3,145,601
$421,169
$373,656
$209,763,075
7,685,272
3.8%
2011-2012
$241,134
$14,358
$529,594
$287,068
$508,487
$0
$71,696
$22,215
$43,201
$0 *
$1,651,738
$2,227,408
$4,210,946 **
$427,589
$753,932 ***
$213,862,049
11,784,246
5.8%
* Golf fees no longer collected by payroll deduction as of 7/1/08
** Health Savings Accounts - new deductions as of 1/1/09
*** Large decrease in other deductions in FY 08 is due to Accts Rec deduction for Academic benefit adjustment
set up in FY 08 but collected in FY 09
F-73
EXHIBIT D
The University of Georgia
Payroll Department
Summary of Related Activites
For the Period June 2008 Through June 2012
Personnel Reports Processed
Deduction Forms Processed
Withholding Forms (W-4, G-4) Processed
Bank Forms
Checks Held for Personnels, 888#, Human Res
Departmental Transfers
Manual/Replacement Checks Issued
Checks Cancelled
Adjusted Checks
Refunds
Emergency Checks Issued
Number of Payroll Checks Issued
Number of Advisements Issued
Number of W-2's Issued
Number of 1042's Issued
FY2008
39,037
1,512
19,972
6,007
531
2,430
589
615
2,675
1,775
335
46,520
260,729
25,973
524
F-74
FY2009
38,124
3,194
14,115
11,539
441
2,748
466
497
1,496
1,156
330
35,244
271,394
25,710
527
FY2010
35,955
1,165
15,020
11,685
277
2,243
337
348
1,055
1,408
228
32,237
279,932
25,289
503
FY2011
38,019
1,765
13,050
7,417
280
2,659
308
324
1,039
1,415
355
28,794
280,452
24,755
450
FY2012
47,618
2,056
13,435
8,430
7
2,493
273
292
933
1,479
332
22,104
300,084
24,966
528
PURCHASING, PAYABLES AND DISBURSEMENTS
PAYROLL DEPARTMENT
Manager
Julie Camp
Senior Financial Accountant
Int’l Tax Coordinator
Susan Caldwell
Operations Supervisor
Christy Coddington
Senior Financial
Accountant
Lisa Westmoreland
Senior Accountant
Christi Holbert
Payroll Specialist II
Debbie Christopher
Senior Accountant
Tomekia Wilson
Payroll Specialist I
Mary Jane Cadwell
Accountant
Tiffany Haag
Payroll Specialist I
Lauren Mitchell
Accountant
Dan Seymour
Payroll Specialist I
Lynn Mathis
Admin Associate II
Crystal Alewine
Payroll Specialist I
Ginger Ayers
Payroll Specialist I
Kandice Mitchell
F-75
PURCHASING, PAYABLES AND DISBURSEMENTS
PROCUREMENT OFFICE
The Procurement Office is responsible for the purchase of supplies, materials,
equipment and services for the various schools, colleges and other units within the
University. Additionally, it oversees and administers the purchasing card (P-card)
program and the fuel card program.
Summary of Major Accomplishments
Order Activity
While the total dollar amount for formal orders decreased from $180,392,793 to
$173,381,689, the total number of formal orders issued increased from 39,952 to 45,466
when comparing Fiscal Year 2011 to Fiscal Year 2012. The increase in the number of
orders is partially a result of a change in procedure under the new purchasing system.
New orders for ongoing maintenance and lease agreements were issued rather than
processing a renewal as a purchase order correction.
Support Functions
The Procurement Office staff provided information regarding UGAmart, the campus
entry system, and purchasing policies and procedures to University personnel through
one-on-one training and small group sessions. In October 2011, the Procurement Office
participated in the University System of Georgia Procurement Expo to foster
relationships with small and minority vendors in attendance.
Purchasing Card
The purchasing card (P-card) program saw stabilization in the number of cards, the
number of transactions processed on the cards and in the total amount spent. This
program stabilization is attributed to state and Board of Regents policy and procedures
remaining relatively constant from FY11 to FY12. The fiscal year began with 1,249
cards in the program and ended with 1,250 cards. During the fiscal year, cardholders
initiated 106,527 transactions totaling $27,987,509, which equates to a less than a 1%
decrease in both transactions and dollar value. The office continues to offer training on
P-card policy and procedures, plus training on the Web-based reconciliation system for
purchasing card transactions.
Procure-to-Pay (UGAmart) and Vendor Database
During FY 2012, the new procure-to-pay system, formally known as UGAmart,
continued as the official purchasing system for the University with no use of the old
system for new purchase orders. Training on use of the system is offered on a monthly
basis with additional one-on-one sessions provided as requested. In conjunction with
UGAmart, the new vendor database continues to be utilized. Vendors are recorded in
the new database and passed into UGAmart for potential order issuance. The database
contained 7,029 vendors at the beginning of the fiscal year, and that number had grown
to 11,206 by the end of the year.
F-76
Purchasing Authority
The delegated purchasing authority from the Department of Administrative Services
(DOAS) State Purchasing Department increased during FY 2012. Procurement’s
delegated purchasing authority was raised to $1,000,000 for requests for proposal and
an unlimited dollar designation for requests for quote was retained. The state’s
competitive bid threshold remained at $5,000, and the moratorium implemented by the
Governor’s Office on the purchase of motor vehicles remained in place.
Procurement-Issued Purchase Orders
Formal orders include those issued on field purchase orders through the University’s
Procurement Office and those issued on state purchase orders by State Purchasing
against requisitions from the Procurement Office (excluding verbal and petty cash
orders issued by University departments). Activity for the past 10 years is shown in the
following chart:
FORMAL PURCHASING DOLLARS
Millions of Dollars
$200
$150
$112
$117
$117
2003
2004
2005
$165
$165
$156
$164
2007
2008
2009
2010
$180
$173
2011
2012
$131
$100
$50
$0
2006
Fiscal Year
The number of formal orders increased from 39,952 to 45,466. The following chart
indicates the number of formal purchases made over a 10-year period:
NUMBER OF FORMAL PURCHASES
Thousands
50
41.1
40
45.5
39.9
38.6
33.5
30
29.8
27.7
26.4
26.3
2006
2007
2008
2009
29.9
20
10
0
2003
2004
2005
Fiscal Year
F-77
2010
2011
2012
Supply Contract Releases
The dollar amount of purchases made under supply contracts increased 24.6% from
$47,810,068 to $59,572,160, and the number of individual contract purchases increased
from 22,091 to 27,301. The following chart shows the dollar value of supply contract
orders (additional information may be seen in Exhibit 1):
Millions of Dollars
SUPPLY CONTRACT DOLLARS
70
60
50
40
30
20
10
0
59.6
30.8
2003
36.8
39.5
37.4
2004
2005
2006
42.5
41.5
40.6
42.4
2007
2008
2009
2010
47.8
2011
2012
Fiscal Year
Unauthorized Purchases
The Procurement Office has the responsibility for screening payment requests to ensure
that all are within the limits delegated to University departments. In FY 2012 there were
143 unauthorized purchases, a decrease of 6.5% when compared to FY 2011 (153). A
report on unauthorized purchases is included in Exhibit 2.
Urgent Orders
The number of urgent order transactions decreased from 4,513 to 3,518. Likewise, the
percentage of urgent orders to formal orders decreased from 11.3% to 7.8% in FY 2012.
This decrease is partially attributed to the total transition to UGAmart and changes in
the purchasing process, along with end users combining requirements onto one order
when feasible. A comparison of the volume of urgent transactions for the past 10 years
is shown in the following chart:
NUMBER OF URGENT ORDERS
5000
4000
3000
2000
1000
0
4513
3427
3003
2964
3059
2005
2006
2007
3456
3347
2008
2009
3518
2927
2275
2003
2004
Fiscal Year
F-78
2010
2011
2012
The dollar volume of urgent orders increased, as did the percentage of the dollar volume
of emergency orders to the total dollar volume of formal orders, rising from 4.6% to
6.2%. The comparison for the past 10 years follows:
URGENT ORDER DOLLARS
Millions of Dollars
12
9
10
8
6
6.8
10.7
9.8
8.3
7.4
6.8
5.6
4.6
4.3
4
2
0
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
Fiscal Year
Construction/Public Works
The University Procurement Office bids and awards construction and public works
contracts and issues field purchase orders on certain construction contracts awarded by
the Board of Regents and funded through the University. In FY 2012 the University’s
authority for local administration of construction and public works contracts remained
at $5,000,000. A comparison of construction and public works awards for the past five
years follows below. Figures for minor construction and public works orders ($5,000 or
under) have been omitted.
Fiscal
Year
Number of Construction
Contracts Awarded
Dollar Amount of Construction
Contracts Awarded
2008
250
$29,005,150
2009
255
$31,770,175
2010
278
$42,162,046
2011
231
$34,785,751
2012
344
$47,962,924
A listing of construction contracts of $25,000 or more for the fiscal year is shown in
Exhibit 3.
F-79
SUMMARY OF FY 2013 GOALS
Pursuing Cost Savings
As always, a major goal of the Procurement Office is to pursue cost savings for the
campus. By analyzing expenditures to ascertain trends, savings can be realized through
strategic sourcing initiatives and the development of agency contracts for like or similar
type items. This goal will be greatly facilitated through the implementation and ongoing
use of UGAmart along with functions performed by the strategic sourcing manager.
Procurement will strive to increase the number of agency contracts and obtain catalog
pricing from agency contract vendors to facilitate an enriched shopping environment
within UGAmart. Agency contracts traditionally provide cost savings to the University
through aggregation of spend resulting in discounted pricing from the vendors and
reduced administrative costs. UGAmart provides an online shopping experience
populated with contract items allowing the University to direct more spend to
established contracts and obtain greater value through a side-by-side comparison of
products. The department will continue to provide data to DOAS State Purchasing as
that office pursues strategic sourcing on statewide contracts. Finally, collaboration with
sister institutions may present opportunities for additional administrative and cost
savings.
UGAmart
The staff will continue to develop user guides to be posted along with video training
and tutorials for campus users.
Vendor Database
The staff continues working to increase the number of suppliers in the new vendor
database in order to facilitate utilization of UGAmart. The current input process is timeconsuming and labor-intensive, and an effort is underway to enable online data entry by
suppliers in FY13. Procurement is working in conjunction with Accounts Payable and
Enterprise Information Technology Services on this project. The staff will work with
campus and vendors to upload additional vendors into the new vendor database and
sync them to UGAmart.
P-Card Changes
The department will continue to provide P-card and WORKS training on a monthly
basis, as well as to meet unique individual needs. P-card policies and procedures will be
updated as needed, and the staff will continue to monitor transactions to ensure ongoing
compliance with P-card policies and procedures. In accordance with DOAS and BOR
policy, P-card refresher training is ongoing. The staff will meet with State Purchasing
Department representatives as needed.
Training
Procurement will continue to avail itself to training offered by the DOAS State
Purchasing Department (SPD). Procurement staff holding a “professional” title will be
taking classes and exams to strive towards SPD certification or to retain their
certification.
F-80
Promoting Business with Small and Minority-Owned Businesses
Procurement continues to strive to gain exposure to small and minority businesses. The
department also plans to hire a business development coordinator to enhance awareness
of small and minority vendors across campus.
Statistical Information
The following exhibits depict Procurement activities during the fiscal year:
Exhibit 1 - Report of Supply Contracts for FY 2012
Exhibit 2 - Report of Unauthorized Purchases During FY 2012
Exhibit 3 - Report of Construction and Public Works Contracts of $25,000 or More for
FY 2012
Exhibit 4 - FY 2012 Purchasing Volume in Dollars
Exhibit 5 - FY 2012 Purchasing Volume by Orders
Organization Chart
F-81
EXHIBIT 1
REPORTS OF SUPPLY CONTRACTS
For the Fiscal Years 2011 – 2012
I.
FY 2011
FY 2012
Percentage
Change
21,899
0
0
0
192
0
22,091
27,017
0
0
0
284
0
27,301
23%
0%
0%
0%
48%
0%
24%
55%
60%
46,647,630
0
0
0
1,162,438
0
47,810,068
58,274,439
0
0
0
1,297,721
0
59,572,160
27%
34%
Comparative Volume:
Number of Contract Releases
Procurement
Campus Scientific Stores
Central Office Supply
Central Research Stores
Physical Plant
Printing Department
Total Number of Releases
Number of Releases as a
Percentage of Total Formal Orders
Dollar Amount of Contract Releases
Procurement
Campus Scientific Stores
Central Office Supply
Central Research Stores
Physical Plant
Printing Department
Total Dollar Amount of Releases
Dollar Amount as a Percent
of Total Formal Orders Dollars
25%
0%
0%
0%
12%
0%
25%
EXHIBIT 2
Report of Unauthorized Purchases
Description
FY 2011
FY 2012
No. of Unauthorized Purchases
153
143
No. of Unauthorized Purchases as a
.07%
.07%
Percentage of Total Purchases
Dollar Amount of Unauthorized Purchases
1,301,613 1,065,657
Dollar Amount of Unauthorized Purchases as
.48%
.47%
a Percentage of Total Dollar Purchases
Average Dollar Amount of Unauthorized
8,507
7,452
Purchases
F-82
% Increase/Decrease
-6.5%
0%
-18%
0%
-12%
EXHIBIT 3
Page 1 of 10
PROCUREMENT OFFICE
Report of Construction and Public Works Contracts Over $25,000 in FY 2012
Executed Agreements Over $25,000
Contractor’s Name
1220 Exhibits, Inc.
ADS Systems
Advantage Building
Contractors
Contract Amount
Project Description
$1,699,342.02
Exhibition Fabrication and Installation for the University of
Georgia Special Collections Library
$25,960.00
Dorm Room Smoke Detector Addition at Mary Lyndon
Hall
$133,731.81
Reroof and Repair Payne Hall
A Georgia Cutter, Inc.
$25,133.00
Concrete Cutting and Coring, Building Q
Agri Foam, LLC
$38,600.00
Enclose an Existing Shelter and Build an Addition at the
Blueberry Research and Demonstration Farm
Allstate Construction, Inc.
$720,000.00
School of Law Renovations
DESIGN-BUILD CONTRACT
Allstate Construction, Inc.
$563,220.00
Building 1512 Renewal/Replacement and Fresh Air Project
DESIGN-BUILD CONTRACT
Anderson Development &
Construction, Inc.
$565,600.00
Special Collections Library Front Lawn Expansion
CONSTRUCTION MANAGEMENT AGREEMENT
Architectural Signing, Inc.
$135,000.00
Ramsey Center Volleyball/Swim/Dive Graphics Corridor
CONSTRUCTION MANAGEMENT AGREEMENT
Ashford Gardeners, Inc.
$34,947.00
Barbizon Charlotte, Inc.
$35,493.08
Demolition, Grading and Other Site Improvements at the
District Energy Plant #1
New Dimmer System at the Fanning Building
Bezalel, Inc.
$34,500.00
Bon Building Services, Inc.
Bone Dry Roofing Co.
Furnish and Install Two Sliding Accordion Fold Room
Dividing Partitions (Building No. 4876, Room 19)
$1,982,782.00
Rock Eagle Cabins 25-29
$248,500.00
Replace Roof at Rhodes Animal Dairy Science Center
Borie Davis, Inc.
$32,714.00
Emergency Replacement of Two 150hp ABB Variable
Frequency Drives With Bypass Packages for Failing Loop
Pumps
Branch Environmental, Inc.
$42,556.00
Repair Structural Damage to SMH-20 Roof and Entry
Tunnel at Brooks Plaza
$650,250.00
College of Veterinary Medicine Pathology Renovation,
Phase I
CONSTRUCTION MANAGEMENT AGREEMENT
Brasfield & Gorrie, LLC
Breland Well Drilling
Company
$96,355.00
Furnish and Install Six-Inch Well for the University of
Georgia Cooperative Extension Bamboo Farm and Coastal
Gardens
Britt Brooks Construction
Co.
$31,085.00
Grading, Graveling and Reseeding Around Poultry
Research Diagnostic Center Feed Mill
F-83
EXHIBIT 3
Page 2 of 10
PROCUREMENT OFFICE
Report of Construction and Public Works Contracts Over $25,000 in FY 2012
Executed Agreements Over $25,000
Contractor’s Name
Contract Amount
Project Description
Burch Corp
$382,614.00
Exhibition Fabrication
and Installation
for for
the Biological
University of
Cold/Environmental
Room
Replacements
Georgia Special
Library
Science,
EcologyCollections
and Forestry
Resources - 3 Buildings
(Building Nos. 1000, 1033, & 1044)
Burch Corp
$27,171.00
Cable Connections, Inc.
$44,000.00
Cable East, Inc.
$47,330.20
Furnish and Install Walk-In Warm Room at Bio Science
Room 635
Single Mode Fiber from Various Locations on UGA Tifton
Campus
Fiber Cabling from Campus Mail to UGA Transit to UGA
Golf Course Driving Range Office
Switch Gear Replacement, University Village
Caldwell Electrical
Contractors
Certapro Painters
$112,000.00
Christian Roofing &
Remodeling
$33,368.00
Coastal Heritage Society
$50,000.00
Electrical Modifications at the Main Lab on Sapelo Island
CONSTRUCTION MANAGEMENT AGREEMENT
College Pro Landscaping
$28,604.25
Landscaping at the McPhaul Development Center
Playground
Dalton Carpet
$30,940.62
D&D Acoustics
$41,690.00
Replacement of Carpet on the 3rd Floor of the Georgia
Center for Continuing Education
Install New Class A Fire-Rated Ceiling Panels and Grid
System, UGA Tifton Campus Rural Development Center
Building
Dock Supply, Inc.
$33,000.00
Dock Supply, Inc.
$27,600.00
Donnelly Electrical
Services, LLC
Driver Construction
$33,526.00
Driver Construction
$614,943.00
$32,500.00
Paint Interior of Four Fraternity Houses: Sigma Nu, Tau
Epsilon Phi, Phi Kappa Alpha and Phi Delta Theta
Replacement of Roofs on Six (6) Houses Located on
Gilmore Circle, Health Sciences Campus
Replace Pavilion Deck (Building No. 5724) at the Bamboo
Farm
Install Handrails and Build a Walkbridge at the Bamboo
Farm and Coastal Gardens
Main Library 3rd Floor Renovation Electrical Scope of
Work
Installation of Code-Required Handrails for Mary Lyndon
Hall Per Fire Marshal
Physics Auditorium Upgrade (Building No. 1003)
$49,252.00
D&S Doyle Electric, Inc.
$55,600.00
DSI Construction Group
$19,000,000.00
DSI Construction Group
$80,983.00
DSI Construction Group
$912,600.00
Furnish and Install Emergency Generator for the Botanical
Garden
Memorial Hall Rehabilitation Project
DESIGN-BUILD CONTRACT
Library 3rd Floor Renovation
Renovation of the Kellogg Galleria Located at the Georgia
Center for Continuing Education
CONSTRUCTION MANAGEMENT AGREEMENT
F-84
EXHIBIT 3
Page 3 of 10
PROCUREMENT OFFICE
Report of Construction and Public Works Contracts Over $25,000 in FY 2012
Executed Agreements Over $25,000
Contractor’s Name
Dyer Construction, Inc.
Contract Amount
Project Description
Exhibition
Installation
for the
Rock
EagleFabrication
Sutton Halland
Renovation,
Phase
II University of
Georgia Special Collections Library
$708,300.00
Enviropro
$33,820.00
Asbestos, Mold and Lead Abatement – McGowan Circle
Townhouses at the Health Sciences Campus
Escoe Industrial
Contractors, Inc.
$39,965.00
Electrical Renovation Work to Set-up Replacement of
Existing Transformer and Removal of Chiller
Evergreen Construction
$396,062.00
Construction Services for the Visual Arts Building Project
#BR-10-1102
CONSTRUCTION MANAGEMENT AGREEMENT
Evergreen Construction
$900,000.00
Renovations to 1st Floor Main Library
CONSTRUCTION MANAGEMENT AGREEMENT
Excelsior Buildings
$30,270.00
Labor and Materials for One Excelsior Metal Building to
Renovate UGA Building #4807, Tifton Campus – Bowen
Farm
Excelsior Buildings
$25,800.00
Labor and Materials for One Excelsior Metal Building at
Alapaha Blueberry Research Station
Flozone Services, Inc.
$49,393.00
Furnish and Install Flozone HVAC Integrated Water
Management System; Includes 90-Day Service Agreement
Warranty and Monitoring
Flozone Services, Inc.
$40,101.00
Installation of HVAC Water Treatment Equipment at
Rivers Crossing
Garbutt Christman, LLC
$2,246,000.00
Health Sciences Campus Renovation
CONSTRUCTION MANAGEMENT AGREEMENT
Garbutt Christman, LLC
$2,722,000.00
UGA Health Sciences Campus Facility Upgrades
CONSTRUCTION MANAGEMENT AGREEMENT
Georgia Atlantic
Contractors
$141,905.00
Furnish Electrician Labor at Family Housing Building Q
TASK ORDER RELEASE
Georgia Atlantic
Contractors
$274,461.13
Furnish and Install Lighting Upgrade, West Campus
Parking Deck
TASK ORDER RELEASE
Georgia Atlantic
Contractors
$200,184.00
Replace Roof Top Air Handling Unit and Correct Hot
Water Flow Problems, Veterinary Medicine
TASK ORDER RELEASE
Georgia Atlantic
Contractors
$67,370.00
Georgia Atlantic
Contractors
$412,592.00
Upgrade Lighting at North Campus Parking Deck
TASK ORDER RELEASE
Georgia Atlantic
Contractors
$292,600.00
Plant Biology Greenhouse 0 Addition (Building No. 2427)
Georgia Atlantic
Contractors
$30,000.00
Installation of Partition Walls and Relocation of Windows
and Doors at Veterinary Medicine
TASK ORDER RELEASE
Heating Coil at Barrow Hall
TASK ORDER RELEASE
F-85
EXHIBIT 3
Page 4 of 10
PROCUREMENT OFFICE
Report of Construction and Public Works Contracts Over $25,000 in FY 2012
Executed Agreements Over $25,000
Contractor’s Name
Contract Amount
Project Description
Georgia Atlantic
Contractors
$223,885.71
Exhibition
Fabrication
Installation
for East
the University
Paving
at Cedar
Street, and
Hooper
Street and
Campus of
Georgia Special Collections Library
Road
TASK ORDER RELEASE
Georgia Atlantic
Contractors
$192,060.00
Renovation of the Bioconversion Facility
TASK ORDER RELEASE
Georgia Atlantic
Contractors
$40,000.00
Georgia Atlantic
Contractors
$281,572.00
Replacement of 3rd Floor Carpet and Painting of Stairwells
and Reception Area at Terrell Hall
TASK ORDER RELEASE
Replace 300-Ton Chiller at the Chemistry Annex
TASK ORDER RELEASE
Gordy Tile
$25,175.00
Replace Tile in Four Restrooms, Kitchen and Break Room
at the UGA Tifton Campus Rural Development Center
Building
Hanley Plumbing Company
$30,975.00
Emergency Repairs to Storm and Sewer Piping, Snelling
Hall to Georgia Center
Hibernia Enterprises, Inc.
$79,500.00
Asbestos Abatement and Selective Demolition, Family and
Graduate Housing Building Q
High Voltage Specialists,
Inc.
$32,417.00
Miscellaneous Substation Maintenance
Hogan Construction Group
$2,445,500.00
Boyd Graduate Studies Building 7th Floor Renovations
CONSTRUCTION MANAGEMENT AGREEMENT
Intercontinental Commercial
Services, Inc.
$32,875.00
Fraternity Interior Painting Services, Family and Graduate
Housing
Jack A Farrior, Inc.
$29,046.00
Replacement of Fat Tank System at the Feedmill
Jack A Farrior, Inc.
$30,875.00
Miscellaneous Millwright Work at the Feedmill
JH Stone Construction, Inc.
$30,836.00
Jekyll Island 4-H Center Replacement Grease Trap
John F. Pennebaker
Company, Inc.
Johnson Construction Ext,
Inc.
$437,221.00
HVAC Upgrades for the Poultry Diagnostic Research
Center Diagnostic Lab (Building No. 2301)
Kitchen Renovation at the Bamboo Farms and Coastal
Gardens
$49,850.00
Johnson Controls
$26,358.00
Replace Control Panel on York Chiller at Rivers Crossing
Johnson Controls
$16,947.00
Replace Existing Lon Controllers and BacNet Controllers
at NESPAL, UGA Griffin Campus
J Register Company, Inc.
Juneau Construction
Company, LLC
$236,000.00
Furnish and Install Roof Replacement Project, Tifton
Campus Administration Building (No. 4601)
$42,735.00
Building 1516 Brick Repair Project
F-86
EXHIBIT 3
Page 5 of 10
PROCUREMENT OFFICE
Report of Construction and Public Works Contracts Over $25,000 in FY 2012
Executed Agreements Over $25,000
Contractor’s Name
Contract Amount
Project Description
Key Fire Protection
Services, Inc.
$789,000.00
Exhibition
Fabrication
Installation
for -the
University of
Fire
Protection
Systemsand
at the
Psychology
Journalism
Georgia Special Collections Library
Complex
Klein Contracting Corp
$245,910.00
Speirs Hall Roof Replacement
Lanier Contracting
Company
Lesco Restoration, Inc.
$94,688.00
Lift Station Replacement for Rivers Crossing (Building No.
2639)
$127,258.86
Partial Renovation of 3rd and 6th Floors at Aderhold Hall
and $40,000 Contingency for Potential Change Orders
Long Construction
$42,850.00
Renovate Equipment Shed (Building No. 4862) at the UGA
Attapulgus Research and Education Center
Long Construction
$30,000.00
Long Construction
$46,000.00
Install Windows and Doors on Building No. 4851,
Residence Two, at the Attapulgus Research and Education
Center
Renovation of UGA Building #4850, Attapulgus Residence
Superintendent’s Home at UGA/CAES
Mann Mechanical
Company, Inc.
$28,320.21
Building of a Block Wall to Maintain the Integrity of the
Existing Steam Line at Cedar Street Art
Martin Mechanical
Contractors, Inc.
$41,500.00
Remove and Replace Leaking Condensate Piping at Wilson
Pharmacy
Mathias Corporation
$660,000.00
Morris and Soule Hall Fresh Air System Project
CONSTRUCTION MANAGEMENT AGREEMENT
McLeroy Plumbing Service,
Inc.
$37,281.00
Russell Hall Water Line Improvements
Michael David Nation
$25,821.48
Furnish and Install Lean-To to Existing Butler Building
Rear
Mizell Floor Covering and
Interiors, Inc.
Morris Construction
Mowrey Elevator Company
of Florida
$135,900.00
Furnish and Install Carpet Tiles and Base Throughout the
Rural Development Center (No. 4876)
$42,640.00
Furnish and Install New Emergency Egress Doors in
Cabins 33, 34, 35, 36, 39, 40, 41 & 42 Bunk Rooms A & B
at the Rock Eagle 4-H Center
$383,000.00
Renovations to Three Elevators at Life Sciences (Building
No. 1057)
MSI
$47,975.00
Chicopee 51 Re-Roof
Multiplex, LLC
$44,386.00
Multiplex, LLC
$38,648.00
Furnish and Install New 20-Ton HVAC Split System
Upgrade at Hardman Hall
TASK ORDER RELEASE
HVAC Repairs at Bolton Hall
TASK ORDER RELEASE
F-87
EXHIBIT 3
Page 6 of 10
PROCUREMENT OFFICE
Report of Construction and Public Works Contracts Over $25,000 in FY 2012
Executed Agreements Over $25,000
Contractor’s Name
Contract Amount
Project Description
Multiplex, LLC
$82,925.00
Exhibition
and Installation
the University
Furnish
andFabrication
Install Sprinkler
System at for
Family
Housing of
Georgia Special
Collections Library
Building
Q
TASK ORDER RELEASE
Multiplex, LLC
$78,470.00
Furnish and Install New Tops for Beverage Counters
TASK ORDER RELEASE
Multiplex, LLC
$128,863.00
Multiplex, LLC
$77,533.00
Multiplex, LLC
$45,400.00
Furnish and Install New 3/4" Masonry Stucco Parapet Wall
with New Poly Carbon Balusters at Holmes-Hunter
Academic Building
TASK ORDER RELEASE
Multiplex, LLC
$83,507.00
Install Owner-Furnished Light Fixtures in the Main and
Science Libraries
TASK ORDER RELEASE
Multiplex, LLC
$212,198.00
Column and Stucco Repair and Exterior Painting at the
Holmes-Hunter Academic Building
TASK ORDER RELEASE
Multiplex, LLC
$550,000.00
McGowan Apartments Repairs – Health Sciences Campus
DESIGN-BUILD CONTRACT
Multiplex, LLC
$38,119.00
Repair and Repaint of Exterior Stucco, Windows and Trim
at Four Towers
TASK ORDER RELEASE
Multiplex, LLC
$750,000.00
Multiplex, LLC
$44,377.00
Repair Termite Damaged Siding and Sheathing on Ground
Level at the Auxiliary Services Building
TASK ORDER RELEASE
Multiplex, LLC
$35,578.00
Painting (Two-Tone) Rooms 269, 272, and 274;
Construction of a Full Mirror Wall in Room 272; and
Painting Walls and Ceiling in Room 299A at Marine
Science Building
TASK ORDER RELEASE
Multiplex, LLC
$97,068.00
Enclose Six Cubicle Spaces and Modify HVAC at the
Holmes-Hunter Academic Building
TASK ORDER RELEASE
Multiplex, LLC
$66,674.00
Reroof of International Education Building
TASK ORDER RELEASE
Nash Construction
$30,000.00
Emergency Mobilization to Install Steam Line and Remove
Concrete Slab and Fill Dirt at the Cedar Street Art Building
International Education Building Renovation
CONSTRUCTION MANAGEMENT AGREEMENT
Furnish and Install New HVAC System With Associated
Electrical Work
TASK ORDER RELEASE
Rehabilitation of 29 Steam Pits (Abatement, Repair and
Reinsulation)
TASK ORDER RELEASE
F-88
EXHIBIT 3
Page 7 of 10
PROCUREMENT OFFICE
Report of Construction and Public Works Contracts Over $25,000 in FY 2012
Executed Agreements Over $25,000
Contractor’s Name
Contract Amount
Project Description
Nash Construction
$48,519.00
Exhibition Fabrication
andatInstallation
for the
University of
Renovations
to Lab 1602
the Miller Plant
Science
Georgia Special Collections Library
Building
Northeast Engineers, LLC
$49,000.00
Spray Foam Insulation and Plumbing Fixture Insulation at
the Marine Extension Service, Including Energy Audit and
Energy Monitoring System
Oconee Construction
Services
$104,889.00
Second Floor Diagnostic Renovations for the conversion of
Veterinary Medicine Diagnostic Lab BSL-II Space
Oconee Well Drillers
$56,690.00
Ground Water Well at the UGA Horticulture Farm
(Building No. 3074)
Oconee Well Drillers
$49,723.54
Installation of Ground Water Well at the Horticulture Farm
Omega Technology Group,
LLC
$41,999.00
Installation of Visix Digital Signage at Aderhold, Ramsey
and Rivers Crossing
O'Neal Constructors, LLC
$1,000,000.00
Riverbend South HVAC Upgrade and Renovation
CONSTRUCTION MANAGEMENT AGREEMENT
Operational Security
Systems, Inc.
$89,100.00
Georgia Museum of Art Security
Ostrom Boiler Service, Inc.
$46,000.00
Furnish and Install Complete Replacement Boiler at Health
Sciences Campus
Ostrom Boiler Service, Inc.
$26,700.00
Furnish and Install Materials to Repair Boiler at Ramsey
Center
Ostrom Boiler Service, Inc.
$39,000.00
Remove and Replace PVI Domestic Water Heater at
Ramsey Center
Ostrom Boiler Service, Inc.
$41,500.00
Peach State Roofing
$37,250.00
Fabrication of New Coal Chute and Replacement of
Existing Coal Chute with Fabricated Chute on the Steam
Plant Coal Boiler
Food Processing Lab Reroof
Peach State Roofing
$87,900.00
Law Dean’s Patio, Hirsch Hall, Building No. 0043
Peter Brown Construction,
Inc.
Piedmont Construction
Group, LLC
Poultry Technical Services,
Inc.
$2,750,000.00
Phase I Renovation of the Law School
CONSTRUCTION MANAGEMENT AGREEMENT
$200,000.00
Renovations of the Science Library
CONSTRUCTION MANAGEMENT AGREEMENT
$28,190.00
RDJE, Inc.
$210,000.00
Ronny D Jones Enterprises,
Inc.
Sams Co Heating & Air,
Inc.
$164,500.00
Furnish and Install Feed Bin Project for Feed Mill
Sanitary Sewer Replacements, Baldwin Street and Sanford
Drive
Replacement of Main Sewer and Associated Manholes at
Veterinary Medicine (Building No. 1070)
Replace Hot and Chilled Water Valves on Fan Coil Units;
Replace Blower Motors and Clean Coils
$44,075.01
F-89
EXHIBIT 3
Page 8 of 10
PROCUREMENT OFFICE
Report of Construction and Public Works Contracts Over $25,000 in FY 2012
Executed Agreements Over $25,000
Contractor’s Name
Sams Co Heating & Air,
Inc.
Siemens Healthcare
Diagnostics, Inc.
Siemens Industry, Inc.
Stiles Heating & Cooling,
Inc.
Solid Solutions Institutional
Outfitters
Southeastern Contracting
Southern Air Distribution,
Inc.
Structural Resources
Sumner Construction
Company
Suncoast Restoration and
Waterproofing
Suncoast Restoration and
Waterproofing
Contract Amount
Project Description
Exhibition
and Installation for the University of
Myers
HallFabrication
Hot Water Upgrade
Georgia Special Collections Library
Site Modifications for the Installation of Medical
Equipment by Siemens Medical Solutions USA, Inc. 1.5-Ton MR Magnetrom Symphony
$47,500.00
$1,285,673.00
$26,228.00
Annual Maintenance Agreement at Animal Health
Research Center
Furnish and Install HVAC Systems Replacement for
Ramsey Center Natatorium
Re-upholstery and Reinstallation of Chairs at George Hall –
Health Sciences Campus
Covered Walkway Project – Carl Vinson Institute of
Government
Removal of Existing Nail Type HVAC Supply Duct and
Return Grills and Installation of New Higher Volume Grills
at the UGA Tifton Campus RDC Building No. 4876
$2,345,700.00
$44,542.00
$48,500.00
$27,200.00
$428,000.00
Furnish and Install Smith Street Reconstruction
Improvements
Earth Work and Building Slab Construction at Building
#4580
UGA Parking Deck Restoration 2012
$26,073.00
$375,780.00
$161,670.00
Window & Door Replacements at the Aquarium, Shellfish
Lab and Cafeteria (Building Nos. 7012, 7013 and 7015)
Sycamore Contractors, Inc.
$63,000.00
Switch Gear Replacement, Creswell Hall
Sycamore Contractors, Inc.
$567,516.00
Replacement/Upgrade of 5th Floor HVAC at the Chemistry
Building
Telecom Network Solutions,
Inc.
Thermaxx, LLC
$303,141.00
Russell Hall Structured Cabling Project
$33,054.00
Tim Crews Construction
Company
Tim Crews Construction
Company
Tim Crews Construction
Company
Tim Crews Construction
Company
TMS South, Inc.
$31,297.51
TMS South Inc.
$30,782.00
Installation of 94 Removable Jackets in District Energy
Plant #1
Installation of Rubber Mats in the Free Stall Barn at ADS
Tifton
Feed Mill Renovations
$45,314.72
$49,900.00
Furnish and Install 80ft x 14ft Hot-dipped Galvanized Barn
Adjacent to Milking Parlor
Completion of the New Special Needs Barn at the Tifton
Dairy
Installation of Shower Doors and Pilasters at Brumby Hall
$44,592.00
$25,104.00
Installation of 98 Shower Doors and 196 Pilasters in Mell,
Lipscomb, Hill, Church and Boggs Halls
F-90
EXHIBIT 3
Page 9 of 10
PROCUREMENT OFFICE
Report of Construction and Public Works Contracts Over $25,000 in FY 2012
Executed Agreements Over $25,000
Contractor’s Name
Contract Amount
Tony’s Wallcovering
$30,500.00
Triple M Construction
Services, LLC
Trison Group, Inc.
$119,639.31
Project Description
Exhibition Fabrication
and Installation
the University
Installation
of Wallcovering
at the UGAfor
Tifton
Campus of
Georgia
Special Collections
Library No. 4876
Rural
Development
Center Building
Rock Eagle Support Services Renovation
$61,463.94
New HVAC System for Stuckey Building, Griffin Campus
TASK ORDER RELEASE
Trison Group, Inc.
$26,018.46
Demo and Install New Asphalt Shingles at Weed Science
Building, Griffin Campus
TASK ORDER RELEASE
Trison Group, Inc.
$43,462.17
Demolish Existing Glass and Replace at Greenhouse 4421,
UGA Griffin Campus
TASK ORDER RELEASE
Trison Group, Inc.
$53,397.80
Repairs and Renovations to Greenhouse 4445 Virus Lab,
UGA Griffin Campus
TASK ORDER RELEASE
Trison Group, Inc.
$281,701.06
Trison Group, Inc.
$79,871.83
Demolition and Construction of New Restrooms in the
Stuckey Building, UGA Griffin Campus
TASK ORDER RELEASE
Trison Group, Inc.
$27,534.73
Remove Flooring, Provide Electrical Service, Install
Copper Water Lines and Other Miscellaneous Repairs at
the Stuckey Building, UGA Griffin Campus
TASK ORDER RELEASE
Integrated Audio-Video Systems and Equipment for
Special Collections Libraries Building
Demolish Existing HVAC Components and Re-Install New
HVAC Components for Stuckey Building, UGA Griffin
Campus
TASK ORDER RELEASE
TSAV, Inc.
$294,656.25
TSAV, Inc.
$30,627.11
Installation of a Video Observation System in Three Rooms
at the Aspire Clinic
TSAV, Inc.
$29,077.82
Installation of Six Smartboards at Aderhold Hall
Turner Construction
Company
$3,631,379.00
Oglethorpe Dining Commons Renovation
CONSTRUCTION MANAGEMENT AGREEMENT
Turnkey Group, LLC
$27,425.00
Interior Painting at Building 1516
United Restoration and
Preservation, Inc.
$52,540.00
Exterior Repairs for Creswell Hall
WBM Construction, Inc.
$46,250.00
Renovate Handicap Accessible Toilets in Rooms 113 and
313 at Jekyll Island 4-H Center
F-91
EXHIBIT 3
Page 10 of 10
PROCUREMENT OFFICE
Report of Construction and Public Works Contracts Over $25,000 in FY 2012
Executed Agreements Over $25,000
Contractor’s Name
Contract Amount
Project Description
Wiggins, James
$41,807.00
ExhibitionRestroom
Fabrication
InstallationTable,
for the
University
of
Renovate
andand
Re-laminate
Desk
and
Georgia Special
Collections
Library
Countertops
at the
Tifton Campus
Rural Development
Center Building No. 4876
Young Enterprises, Inc.
Electrical Contractors
$27,600.00
Installation of Power Conditioning Unit at Physics
F-92
EXHIBIT 4
FY 2012 PURCHASING VOLUME BY TYPE OF ORDER
Total Dollars: $268,689,480
Cash <$500
4.7
Other
Procurement
65.8
Supply Contract
59.6
P-Card
28
Books &
Perishables
9.5
Construction
47.9
Check Request
53.1
MILLIONS OF DOLLARS
F-93
EXHIBIT 5
FY 2012 PURCHASING VOLUME BY TYPE OF ORDER
Total Orders: 218,648
Other
Procurement
18
Construction
0.3
Check Request
45.1
P-Card
106.5
Books &
Perishables
1.9
Supply Contract
27.2
Cash < $500
19.6
Thousands of Orders
F-94
PURCHASING, PAYABLE AND DISBURSEMENTS
PROCUREMENT OFFICE
Procurement Officer
Annette Evans
Administrative Associate II
(Vacant)
Assistant Procurement
Officer
Chad Cox
Senior Procurement
Specialist
Claire Boyd
Receptionist
Donna Dorsey
Procurement Systems
Specialist
Elizabeth Lemerande
Senior Procurement
Specialist
Deanna Wang
Procurement Specialist
Katy Stephens
Senior Procurement
Specialist
Jessica Beri
Procurement Specialist
Angela Varnes
Procurement Specialist
Lauren Muth
Procurement Specialist
Kristen Miller
Procurement Specialist
Krista Casto
Procurement Specialist
Christy Bailey
Procurement Specialist
(Vacant)
Associate Procurement
Specialist
Carter Timmerman
Associate Procurement
Specialist
Don Layton
Associate Procurement
Specialist
(Vacant)
Associate Procurement
Specialist
Joey Westman
Procurement Assistant
Caitlin Baerne
P-Card Administrator
Jill Haag
P-Card Administrator
Lynn Stephens
F-95