Planning, Budget & Analysis
Self-Supporting Budget Training
Workshop
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What’s New
 Workday: October 1, 2016
 There will be budget changes
 Will not effect the way you budget for FY17
 PBA will take care of integration from
Advantage to Workday
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Overview & Quick Reference
What is a budget?
Why do we budget?
When do we need to budget?
Who prepares the budget?
How is a budget built?
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What is a budget?
A Budget is a list of planned revenue and
expenditures used as a tool for assessing
performance and providing for internal
management controls.
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Why do we budget?
Budgets create a structure for both planning
operations (hiring, major equipment
purchases, moves, etc.) for the coming year
and assessing actual performance throughout
the year.
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When do we need to budget?
There are three primary ‘budget triggers’:
Board of Regent Requirements
Position Control Requirements
Fund (the first four digits of the account
number) Requirements
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Board of Regents requirements
Each fiscal year all self-supporting budgets with total
budgeted expenditures greater than $25,000 must be
approved by the Board of Regents.
For budgeting purposes, ‘total budgeted
expenditures’ excludes expense objects 39 (recharge),
VT (voluntary transfers out) and 79 (reserves).
All other expense objects (10,11,12...25,30 and so on)
are included in the $25,000. In other words, if the
amount on Form 1, Part 2, line 19 is over $25,000, the
budget will be submitted to the Board of Regents.
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Self-Supporting Budget Request
Back
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Position Control requirements
A budget must be in the system before any wages or salaries
can be paid from expense object codes:
10 (Letter of Appointment with or without benefits)
11 (Professional)
12 (Graduate)
14 (Classified)
15 (Student Wages/Temporary Labor).
Remember fringe (obj. 16) must be budgeted
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Fund requirements
The following funds require that a budget be in place
before any expenditure activity can be processed:
1201, 1202, 1204, 1206, 1208,1210, 1211,1212,
1213,1300,1317,1318, 1319, 1407, 1504, 1505,
1506, 1700,1701, 1702, 1703, 1704, 1705, 1708,
1709, 1711, 1712
Once an account is part of a budget required fund, it
remains in that fund, even if activity decreases below
$25,000 per year.
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Fund requirements Continued…
The Controller’s Office can only change an account to a budget
required fund as part of the ‘fiscal year opening’ procedures.
You may request that an account be moved to a ‘budget
required’ fund if you find expenditures or encumbrances are
frequently occurring before revenues are received. The Budget
Office may request that an account be changed to a ‘budget
required’ fund if both current year actual expenditures and
projected expenditures are > $25,000 or if the trend over the
past few years indicates the account will be reportable to the
Board of Regents
Please remember to change the account numbers on all
employment documents and in the comprehensive position lists
(via CBE) if the fund is changed to a ‘budget required fund’.
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Who prepares the budget?
Preparing an effective budget requires a joint effort
between the people responsible for managing the
fiscal operations (tracking purchases, making
deposits, processing PAFs and budget revisions) and
those who understand and manage the non-financial
activities giving rise to the account. These nonfinancial activities include generating the revenues,
managing projects, determining when renovations,
relocations or equipment replacements will occur.
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Steps to building a budget
Forward
original to the
appropriate
office for review,
typically the
Dean’s or Budget
offices
Review and
print the
budget
Complete
budget
request form
Gather
financial
reference
reports
Gather
position data
Download
budget form
from PBA
website
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Getting to the PBA
website
WWW.UNR.EDU/BUDGET
Fiscal Year 2017 Long Form for Accounts > $25,000
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Download Selfs
Long Form
Selfs16long(2).xlsx
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Saving Form
Click on Enable Editing.
Then save form to your
directory.
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Gather position data
PLEASE NOTE..SOME PEOPLE
DO NOT HAVE ACCESS TO
THIS APPLICATION
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Getting Position data
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Getting Position data
Comprehensive Position listing
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Getting Position data continued…
1. Curr Yr
3. Get Report
2. Your Account
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Getting Position data continued…
CPL DATA
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Getting Position data continued…
FY
POSNO
FAO_ACCOUNT
VPRES DEAN
DEPT
FULL_NAME
JOB_TITLE
EARN_CD CONT_TYPE
RANK_GRADE_STEP
ADDL_DUTIES
CL_MERIT_DT
EPR
ANNUAL_FTE
SALARY
FRINGE
UPLOAD NOTE EMP_TYPE
2015 41…
YOUR ACCT #
VP
DEAN YOUR DEPT
EMPLOYEE NAME
EMPLOYEE TITLE
CODE
GRADE/STEP
MERIT DATE
EPR?
1 38483.58 13834.55 NO
EMPL TYPE
2015 42…
YOUR ACCT #
VP
DEAN YOUR DEPT
EMPLOYEE NAME
EMPLOYEE TITLE
CODE
GRADE/STEP
MERIT DATE
EPR?
1 34019.61 14367.24 NO
EMPL TYPE
Open and Print the CPL
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TENURE_STATUS
Getting Financial Reference Reports
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Getting Financial Reference Reports
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Getting Financial Reference Reports
1. Most Current Period
3. Get Report
Organizational Summary by Object
2. Your Account Number
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Getting Current Year Account Activity
Print this report
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Getting Operating Detail
Organizational Summary by Object and Sub-Object
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Getting Operating Detail
1. Current FY
3. Get Report
2. Your Account
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Current year operating detail
Print this report
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Self-Supporting Budget Request Form 1 – Part 1
Forecasting
Methods
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Self-Supporting Budget Request Form 2
Forecasting Methods
• Straight three year average:
• ($200,000(YR1) + $220,000(YR2) + $215,000(YR3)) / 3 = $211,667
• Three year weighted average:
• ($200,000(YR1) x .5) + ($220,000(YR2) x .3) + ($215,000(YR3) x .2) =
$209,000
• Current YTD plus previous year actual:
• $150,000(Current year to date as of end of February) +
$45,000(Previous year actual March-June) = $195,000
• Current YTD annualized:
• $150,000 YTD at end of February / 8 months x 12 months = $225,000
• Current YTD:
• Sometimes, revenue/expense occurs in a very compressed time frame
so current YTD is a reasonable amount.
These are just a few forecasting methods. You may develop one that
works well for your particular budget.
BACK
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Self-Supporting Budget Request Form 1 – Part 2
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Self-Supporting Budget Request Form 1-Part 2
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Self-Supporting Budget Request Form 2
Your Best
Guesstimate
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Self-Supporting Budget Request Form 3A
Your Best
Guesstimate
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Self-Supporting Budget Request
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Self-Supporting Budget Request Form 2
Auto
Populates
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Notes Page
Difference of 25% or >
Form 4 – Explanation
Same reference
letter as in
Form 4
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Self-Supporting Budget Request Form 2
Total Revenue must equal Total Expenditures
Sign, date and send the forms to your Dean’s Office when completed.
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Self-Supporting Budget Request 1311 Funds
ONLY revenue source
for fund 1311.
This represents the
total funds available to
budget.
This amount must be equal to or
less than the Current Appropriation.
These columns are not meaningful in
a 1311(Foundation) account.
= A – (B + C)
A
B
C
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Self-Supporting Budget Request Recharge
Recharge Accounts:
Recharge accounts are used
to account for services
charged by one department
to another department. We
put the reimbursement
amounts in an expense
object (39) so we don’t
double count revenue in
our financial statements.
Each recharge account may
carry two months of
operating cash without
having to adjust recharge
rates or justify them to the
Controller. For this
account, this limitation
would be calculated as
follows:
The sum of A(expenses in
objects 10-30)/12 mos x 2
mos.=$62,479.
This means that up to
$62,479 may be budgeted
in reserves(object 79) in
addition to any “prepaid”
amounts relating to
ongoing operations.
A
This is the budget submitted to
PBA by the original due date.
At the start of each August, PBA makes automatic budget
revisions to all budgeted accounts to make the budgeted
balance forward equal to the current appropriation.
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Self-Supporting Budget Request
 We at PBA are here to assist you should you have
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difficulty completing these forms. However, it is
important that each of you complete a budget request
form on your own. If you continue to have difficulty,
feel free to contact your budget officer for assistance:
Vince Johnson
682-8807
Dane Apalategui
682-8808
Christy Sireika
682-8815
Rozann Wood
682-8809
Amanda Evans
682-6771
Peggy Bohn
682-8814
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Budget Calendar
April 15, 2016 – Merit information due in the
Contract and Budget Entry(CBE) system.
May 6, 2016 - Signed hard-copy selfsupporting budget forms due in Planning,
Budget & Analysis, mail stop 0118.
May 6, 2016- Budget Account Lines are
frozen in the Contract and Budget Entry
system.
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Le Fin
This concludes our presentation. If
you have any questions or need
additional assistance, please call
your budget officer. Thank you and
Happy Budgeting.
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