Medical University of South Carolina
Operating Budget, Capital Budget and Planning Package Instructions - page 1 of 12
For Fiscal Year 2011 (July 2010 through June 2011)
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Topic
Page #
Brief Overview of Budget Process
1
Budget & Planning Package Time Line
2
Due Dates
3
Who to Call with Questions
3
Operating Budget Assumptions:
- State Appropriations
- State Fiscal Stabilization Funds
- Biweekly pay accruals
3
Operating Budget Package Contents
4
Submitting Your Completed Operating Budget Package
4
Operating Budget Data
5
Completing the P+O and R+E Operating Budget Schedules
5
Completing the Other Operating Budget Schedules
6
Categorizing Revenue on the R+E and the P+O Schedules
7
Categorizing Expenditures on the P+O Schedules
8
Categorizing Expenditures on the R+E Schedules
9
Capital Budget
10
Goals and Accomplishments Planning Package (GAPP)
11
4
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Brief Overview of Budget Process
The Fiscal Year 2011 (July 2010 - June 2011) budget process is similar to last year’s process. Each
college/unit will have its budget package administered by its assigned budget analyst, and will have
budget meetings with the college/unit's Vice President; however, unless requested by the college/unit, the
budget analyst/planning representative will not attend the meetings.
106751722 - Page 1 of 12
Medical University of South Carolina
Operating Budget, Capital Budget and Planning Package Instructions - page 2 of 12
For Fiscal Year 2011 (July 2010 through June 2011)
Operational & Capital Budgets and Planning Package Time Line
January 11, 2010
Component fees information request sent to Colleges/Units
January 21, 2010
Component fees information due back from Colleges/Units
January 27, 2010
Academic charges (both in-state and out-of-state) requested from Colleges
February 3, 2010
Distribution of Operating Budget, Capital Budget and Planning package
February 26, 2010
Academic charges (both in-state and out-of-state) due back from Colleges
March 17, 2010
Capital and Operating Budget packages due to your budget analyst
Goals and Accomplishments Planning Package (GAPP) due to Office of
Integrated Planning and Assessment (planning@musc.edu)
March 17 - 31, 2010
Analyses of operating budget packages performed by your budget analyst.
Feedback to your budget analyst questions provided by Colleges/Units.
April 1 - 20, 2010
Meetings between Vice-Presidents and College/Unit representatives held.
April 8, 2010
Academic charges (both in-state and out-of-state) presented to Board of Trustees
April 21 - 27, 2010
Changes to operating and capital budget packages (resulting from meetings with
Vice-Presidents) submitted to your budget analyst
May 12, 2010
Operating and capital budget presented to CFO and VP of Finance &
Administration
June 2, 2010
Operating and capital budget presented to President
June 25, 2010
Operating and capital budget presented to Board of Trustee's Finance Committee
for tentative approval
July 16, 2010
GAPP accomplishments updated to reflect fiscal year-end
July 2010
July 28, 2010
August 12, 2010
Strategic Plan (goals & accomplishments) reviewed at President's retreat
Final Strategic Plan modifications presented to President's Council
Presentation of FY 2010 budget and goals to Board of Trustees for final approval
106751722 - Page 2 of 12
Medical University of South Carolina
Operating Budget, Capital Budget and Planning Package Instructions - page 3 of 12
For Fiscal Year 2011 (July 2010 through June 2011)
Due Dates
The Operating Budget, the Capital Budget and the Goals & Accomplishments Planning Package
(GAPP) are all due no later than Wednesday, March 17, 2010.
We in the Controller's Office are committed to providing you with whatever information and assistance
you need to help ensure you meet your budget package submission deadline. Please help us by meeting
your established deadline.
Who to Call with Questions
Operating Budget - Contact your budget analyst
Capital Budget - Contact Mitzi Fetner (Property Control)
Goals & Accomplishments Planning Package - Contact the Office of Integrated Planning & Assessment
Operating Budget Assumptions
FY 2011 State appropriations
As you may be aware, the preliminary FY 2011 State budget forecast reflects a significant deficit;
therefore, we anticipate a significant appropriations cut for FY 2011.
In anticipation of a significant FY 2011 appropriations cut, we have included in your budget package
the impact of a ten percent (10%) State Appropriations cut in FY 2011.
The amount of your college/unit's share of the anticipated FY 2011 appropriations cut was based on your
college/unit's percentage share of the University's base state appropriations dollars after subtracting the
state appropriations allocated to three fixed cost units (utilities, insurance and leases).
State Fiscal Stabilization Funds (SFSF)
For FY 2010
Some colleges/units have received SFSF monies. If your college/unit has received SFSF monies, we
have included the actual revenue amount distributed to your college/unit as of December 31, 2009 in the
FY 2010 column of both the P+O and the R+E budget schedules. If additional SFSF revenue is recorded
in your college/unit after December 31, 2009, contact your budget analyst for instructions.
Since your college/unit may have unspent SFSF monies for FY 2010 and since any unspent SFSF
monies carried forward into FY 2011 should be spent in FY 2011, your college/unit may have a surplus in
FY 2010 and a deficit in FY 2011 simply due to the SFSF revenue recorded in FY 2010. To quantify the
impact of your college/unit's unspent FY 2010 SFSF monies on both FY 2010 and FY 2011, we have
included an additional sheet in your budget package.
For FY 2011
Using the same allocation method as used for the FY 2010 SFSF, we have included the entire SFSF for
FY 2011 in each college and a few "VP-level" units (VP-Academic Affairs, Development, OCIO, Internal
Audit, VP-Finance & Administration, and University Support). If included in your college/unit for FY 2011,
this amount appears on the State Appropriations - SFSF line in the FY 2011 Projected Budget column of
the P+O and R+E budget schedules. Please contact Christine Smalls-Brown (smallsch@musc.edu ) if
you need any SFSF forms or have any SFSF questions.
106751722 - Page 3 of 12
Medical University of South Carolina
Operating Budget, Capital Budget and Planning Package Instructions - page 4 of 12
For Fiscal Year 2011 (July 2010 through June 2011)
Biweekly pay accruals
The accrual for biweekly employees will consist of 11 days at the end of FY 2010 (versus 24 days at the
end of FY 2009). The accrual at the end of FY 2011 will consist of 12 days. Please remember to reverse
the prior year’s accrual when budgeting personnel expenditures.
Operating Budget Package Contents
The operating budget package contains the following sheets in a Microsoft Excel 2003 workbook:
 Personnel & operating (P+O) budget
 Revenue & expenditure (R+E) budget
 State appropriations schedule
 Interdepartmental transfers - Revenue
 Interdepartmental transfers - Expenditures
 Consulting contracts > $50,000
 Listing of expenditures by UDAK (for units) or by function (for colleges)
 Budget reduction summary for FY 2010
 Projection of June 30, 2010 SFSF Stimulus Surplus
o only for colleges/units with State Appropriations - SFSF revenues
Optionally, the FY 2010 actual-to-date interdepartmental revenue and expense transfers may also be
provided for informational purposes.
Submitting Your Completed Operating Budget Package
Excluding the impact of unspent FY 2010 SFSF monies, each college/unit should submit a
balanced operating budget for FY 2011 without the use of prior year reserves. Deficit budgets
and use of prior year reserves are subject to approval by the Board of Trustees.
The completed operating budget should be submitted electronically as a Microsoft Excel 2003 workbook
to your budget analyst.
Please be aware that the information you provide in your operating budget package will be used by the
University’s administrators in their decision-making processes and will be reported to the Board of
Trustees. Remember that we are all responsible, as stewards of the University's financial health, for
providing reliable information and for adhering to our budgets. Accurate planning and budgeting for FY
2011 is very important as we continue to be in the midst of a very severe economic downturn.
106751722 - Page 4 of 12
Medical University of South Carolina
Operating Budget, Capital Budget and Planning Package Instructions - page 5 of 12
For Fiscal Year 2011 (July 2010 through June 2011)
Operating Budget Data
Information provided for the items listed below includes historical data for FY 2008 and FY 2009. You will
need to project FY 2010 and FY 2011 data. Use fiscal information captured on the University's
general ledger only (in other words, do not include data for affiliated organizations that is not
recorded on the University's books).
Completing the P+O and R+E Operating Budget Schedules
Included in this package are a Personnel and Operating (P+O) Schedule and a Revenue and
Expenditure (R+E) Schedule for your college/unit. Both schedules report revenues and expenditures.
The schedules differ in that the P&O Schedule reports expenditures by natural account classification (for
example, salary, contractual services, equipment), while the R&E Schedule reports expenditures by
function (for example, Instruction, Public Service, Institutional Support).
Data entered into the P+O Schedule is automatically transferred to the R+E Schedule (except for the
functional expenses which are automatically transferred to the R+E Schedule from the Listing of
expenditures by UDAK or function schedule). No data is entered onto the R&E Schedule sheet.
Below are some guidelines for completing the P&O Schedule.
FY 2008 Actual
The first column on the P&O Schedule, FY 07-08 Actual, has been completed for you by your budget
analyst. Do not change these amounts.
FY 2009 Actual
The second column on the P&O Schedule, FY 08-09 Actual, has been completed for you by your budget
analyst. Do not change these amounts.
FY 2010 Projected Actual
State Appropriations, State Appropriations - SFSF and the budget-cut related (carried forward from FY
2009) Interdepartmental Transfer Expenditures have been completed for you by your budget analyst...do
not change these amounts.
The remaining rows in the third column (FY10 Projected Actual) on the P&O Schedule have been left
blank. Based on your analysis of your college/unit's revenue streams and expenditure patterns during FY
2008 and FY 2009, your most recent Budget-to-Actual reports, and your projection of anticipated
changes, please project the anticipated revenue and expenditures for FY 2010. Use the guidelines
provided herein for proper categorization of revenue and expenditures.
FY 2011 Projected Budget
State Appropriations, State Appropriations - SFSF and budget-cut related (carried forward from FY 2009)
Interdepartmental Transfer Expenditures have been completed for you by your budget analyst...do not
change these amounts.
To create your FY 2011 Projected Budget, enter the amount of increase or decrease from the FY 2010
Projected Actual in the Adjustments column for each line item in the budget after considering the activity
in FY 2008, FY 2009, projected FY 2010 and expectations for FY 2011.
106751722 - Page 5 of 12
Medical University of South Carolina
Operating Budget, Capital Budget and Planning Package Instructions - page 6 of 12
For Fiscal Year 2011 (July 2010 through June 2011)
Completing the Other Operating Budget Schedules
State Appropriations
The schedule details the historical and projected changes to your college/unit's State appropriations.
Your budget analyst has completed each of the four years of this schedule for you. No changes should
be made to this schedule unless specifically approved by your budget analyst.
InterDepartmental Transfers
This schedule details the historical and projected interdepartmental transfers for your college/unit.
Your budget analyst has completed the historical years' information for you. In addition, if your
college/unit had interdepartmental transfer expenditures related to the allocation of the FY 2009
appropriation cuts, those amounts continue to be applicable and have been loaded for FY 2010 and FY
2011 by your budget analyst. Do not change these amounts.
You will need to project both your revenue and expenditure transfers for FY 2010 and FY 2011.
For each transfer projected, be sure to confirm the other side of the transfer with the college/unit
transferring or receiving the transfer.
Consulting Contracts > $50,000 - Expenditures
If you anticipate paying one or more consultants $50,000 or more during FY 2011, complete this
schedule.
Unit / Function Listing
This schedule feeds the expenditure information to the R+E schedule. Your budget analyst has
completed the historical years for you. You need to project the amounts for both FY 2010 and FY 2011.
Budget Reduction Summary
This schedule reflects the FY 2010 State appropriations cuts for your college or unit. This schedule has
been completed by your budget analyst and is provided to you for informational purposes.
Projection of June 30, 2010 SFSF Stimulus Surplus
Some colleges and units have received State Fiscal Stabilization Funds (SFSF). If, as of December 31,
2009, your college/unit had received SFSF revenue, your operating budget package includes this
schedule.
The purpose of this SFSF schedule is to project the amount of unspent SFSF monies remaining as of
June 30, 2010. Unspent FY 2010 SFSF monies should be spent in FY 2011. Be sure to budget in FY
2011 the expenditure of any projected unspent FY 2010 SFSF monies. Do not budget expenditures
related to SFSF monies which have not been credited to your college/unit as revenue.
Be sure to include the projected SFSF expenditures in the expenditures reflected on the P+O and
R+E schedules.
106751722 - Page 6 of 12
Medical University of South Carolina
Operating Budget, Capital Budget and Planning Package Instructions - page 7 of 12
For Fiscal Year 2011 (July 2010 through June 2011)
Categorizing Revenue on the R+E and the P+O Schedules
Category
Accounts & Reporting Codes
State Revenue
State Appropriations
50000 BUDFUND (Reporting code 10xx-14xx only)
State Appropriations - SFSF
41088
State Grants & Contracts
43400, 43730 (Reporting code 10xx-19xx only)
Federal Revenue
Federal Grants & Contracts
43110 thru 43113, 43120, 43170, 43800,
57997 (reporting codes 20xx - 39xx)
Federal Indirect Cost Recoveries
43280, 43285, 43290
Other Revenue
Private Grants & Contracts
43500, 43600, 43605, 43610,
57977 (excluding reporting codes 20xx - 39xx)
Private Grants Indirect Cost Recoveries
43680, 43685
Gifts
43720, 43820, 43700
Student Tuition and Fees
42xxx, 68115 transfer from Student Accounting
Sales and Services of Educational Depts.
44xxx
Sales & Services of Auxiliary Enterprises
45299, 453xx, 45600
Endowment Income
47110
Interest & Investment Income
47120, 47150, 47155
Miscellaneous
47xxx excluding Residents (Unit 6xxxxxx)
Miscellaneous – Residents
47xxx for Residents only
Authority Revenue
407xx excluding Residents (unit 6xxxxxx)
Authority Revenue – Residents
407xx for Residents Only
Inter-Departmental Sales
406xx
Inter-Departmental Transfers (Note)
68815 (credits)
Note: Interdepartmental revenue transfers should only include transfers coming in from other colleges or
departments (68815). It should not include revenue transfers exclusively within the college or department
(68811).
106751722 - Page 7 of 12
Medical University of South Carolina
Operating Budget, Capital Budget and Planning Package Instructions - page 8 of 12
For Fiscal Year 2011 (July 2010 through June 2011)
Categorizing Expenditures on the P+O Schedules
Category
Include
Personnel Services
Salaries
501xx excluding 50110, 50111, 50113, 50117, 50118, 50123,
50128, 50129, 50189, 50190
Overtime
50110
Differential pay / On-call pay
50111, 50113
Termination pay
50117, 50118
Dual employment
50123
Employee Suggestion Award Program
50128
Tuition Assistance - Employee
50129
Fringe Benefits
50189, 50190
Operating Expenditures
Contractual Services
502xx, 532xx
Contractual Services - MUHA dispro
Budget analyst use only
Supplies
503xx, 533xx
Fixed Charges
504xx, 534xx
Equipment
506xx, 536xx, 523xx, 526xx, 53624
Land and Building
507xx
Travel
515xx, 53501, 53504
Trainee / Scholarships
55xxx
Other Expenses
505xx, 509xx, 535xx, 56xxx, 59000, 59999
Non-Operating Expenditures
Instruction - Primary Care
Budget analyst use only
Indirect Cost Remitted to State
Budget analyst use only
Debt Service
61563, 62563, 58xxx
Inter-Departmental Transfers (Note)
68815 (debits), 68810
Note: Inter-Departmental Transfers Out should only include transfers going out to other colleges or units
(68815). It should not include expenditures transfers exclusively within the college or units (68811). It
also includes the budget cut (initially recorded in FY 2009) for units which do not receive state
appropriations (68810).
106751722 - Page 8 of 12
Medical University of South Carolina
Operating Budget, Capital Budget and Planning Package Instructions - page 9 of 12
For Fiscal Year 2011 (July 2010 through June 2011)
Categorizing Revenue & Expenditures on the R+E Schedules
Category
Accounts & Reporting Codes
Expenditures
Instruction
Reporting code xx1x excluding Reporting code xx16
Instruction – Primary Care
Budget analyst use only (colleges only)
Instruction – Residents
Reporting code xx16
Instruction - MUHA dispro
Budget analyst use only
Research
Reporting code xx2x
Public Service
Reporting code xx3x
Academic Support
Reporting code xx4x
Student Services
Reporting code xx5x
Institutional Support
Reporting code xx6x
Operations & Maintenance Plant
Reporting code xx7x
Scholarships & Fellowships
Reporting code xx8x
Auxiliary Enterprises
Reporting code xx9x
Indirect Cost Remitted to State
Budget analyst use only
Debt Service
61563, 62563, 58xxx
Inter-Departmental Transfers (Note)
68815 (debits), 68810
Other Additions (Deductions)
Transfers from (to) Authority
Budget analyst use only
Transfers from (to) UMA
69100
Transfers from (to) Facilities Corporation
Budget analyst use only
Transfers from (to) AHEC
Budget analyst use only
Transfers from (to) CHS Development
Budget analyst use only
Transfers from (to) Loan Funds
Budget analyst use only (62423, 61423, 62523)
Transfers from (to) Plant Funds
62443, 62463, 62543, 62473
Refunds to Grantors
43900
Prior Years Fund Balance
Beginning of year cash reserves anticipated to be expended
(Provide detailed explanation for presentation to the Board)
Note: Inter-Departmental Transfers Out should only include transfers going out to other colleges or units
(68815). It should not include expenditures transfers exclusively within the college or units (68811). It
also includes the budget cut (initially recorded in FY 2009) for units which do not receive state
appropriations (68810).
106751722 - Page 9 of 12
Medical University of South Carolina
Operating Budget, Capital Budget and Planning Package Instructions - page 10 of 12
For Fiscal Year 2011 (July 2010 through June 2011)
Capital Budget
The Capital Budget workbook includes a summary of the Board of Trustees capital budget policy, capital
budget instructions, capital budget categories, and capital budget expenditure request forms.
The Capital Budget is due no later than Wednesday, March 17, 2010.
Please note that individual equipment purchases less than $50,000 should be budgeted in your
Operational Budget. Any individual equipment purchases equal to or greater than $50,000 should be
budgeted in your Capital Budget.
If there is a project listed in your Capital Budget that will be funded from your Operational Budget, include
the funding amount in your Operational Budget on the “Transfer from (to) Plant Funds” line in the Other
Additions/Deductions section.
106751722 - Page 10 of 12
Medical University of South Carolina
Operating Budget, Capital Budget and Planning Package Instructions - page 11 of 12
For Fiscal Year 2011 (July 2010 through June 2011)
Goals and Accomplishments Planning Package (GAPP)
The completed GAPP is due Wednesday, March 17, 2010.
This Package is the foundation for a process that established and continually advances a “living”,
comprehensive, and budget-related Strategic Plan for the University enterprise. The information provided
is used in drafting the University Annual Report, in modifying the content of the rolling University Strategic
Plan, and in compiling the yearly President’s Report of major goals and accomplishments to the
University Board, the State’s Budget and Control Board, the Commission on Higher Education, the S. C.
Legislature, and the public as well as for the mandatory Southern Association of Colleges and Schools
(SACS) reaffirmation of accreditation.
The process of linking planning and budgeting was first introduced in 2005. The planning and budgeting
co-processes are under continual refinement to better fit the needs of the university and affiliate
governance systems. This year, our focus will continue to be on streamlining the MUSC process; please
recognize the goals and accomplishments are required by outside government agencies.
The information forms for transmitting the goals for FY 2011 (Jul 2010 - Jun 2011) and the
accomplishments to date are included with this Budget Package. Planning responses can be transmitted
digitally to the Office of Integrated Planning and Assessment (email address: planning@musc.edu) using
the two (2) Microsoft Excel forms on the web site.
Specifically, we are requesting a limited, clearly defined group of goals from each administrative unit. In
addition, we request that only a few of the most important goals be prioritized. While each unit can supply
as many goals as they wish, only the prioritized goals will be tracked and tied to strategic planning. To
make this process work efficiently, the specific reporting units have been assigned a suggested number
of goals (listed below).
The submission of the unit’s goals and accomplishments should reflect aspects of the MUSC Excellence
Program and the five Pillar Goals. However, experience has shown that too frequently they are not suited
as a response to the GAPP Package response. They must be complete statements, grammatically
correct, self-evident, and suited for an outside "lay" audience. For certain, the Excellence Program goals
should be reviewed by the units participating as a basis for developing their strategic goals for the GAPP
package.
Instruction and Research (Academic Programs) - 65 Prioritized Goals Maximum
Responsibility: Dr. John Raymond, Provost
Reporting Unit
Includes
Provost
College of Medicine
Remaining Colleges
Academic Support
Services
Research Administration
Library
Enrollment Services, Wellness Center and
Distance Education
Research Centers, ORSP, RDO, FRD and
Compliance
106751722 - Page 11 of 12
Maximum
Prioritized Goals
3
15
5 each
10
10
Medical University of South Carolina
Operating Budget, Capital Budget and Planning Package Instructions - page 12 of 12
For Fiscal Year 2011 (July 2010 through June 2011)
Goals and Accomplishments Planning Package (GAPP)
Clinical Programs - 20 Prioritized Goals Maximum
Responsibility: Stuart Smith, VP and Stephen Valerio, CEO.
Reporting Unit
Includes
Medical University
Hospital Authority
UMA and Carolina Family
Care
Maximum
Prioritized Goals
15
5
University Administration - 30 Prioritized Goals Maximum
Responsibility: Dr. Ray Greenberg, Pres. and Lisa Montgomery, VP
Reporting Unit
President
Office of the President and
Selected VP Offices
VP for Administration and
Finance
Office of the VP for
Administration and
Finance
Includes
Board of Trustees, Internal Auditor, Public
Relations, Information Technology, Development
Office, MUSC Foundation, Governmental Liaison,
Diversity / Affirmative Action, and Legal Counsel
Maximum
Prioritized Goals
5
10
5
Operations, Finance, Engineering
10
Remember that the number of prioritized goals requested for each unit represents a suggested
“Maximum”, and a lesser number is acceptable. In addition, their priority must be rank ordered, i.e., 1 is
the first priority goal, 2 is the second priority goal, etc.
Draft List of Accomplishments
Please provide by March 17, 2010 the unit's accomplishments that may have already been achieved or
are anticipated by June 30, 2010. Since the reporting date is several months before the end of the
fiscal/academic year, you will be requested in early July 2010 to provide an updated list of
accomplishments. The updated accomplishments will be the source from which the accomplishments will
be distributed to the Board of Trustees and included in the President’s Annual Report.
106751722 - Page 12 of 12