Financial
Liaison
Meeting
August 30, 2010
FISCAL YEAR END CALENDAR
and
PROGRAM CODES
Amy Douglas
Business Office
FY2010 Year-End Cutoff Dates
Year end is quickly approaching and we would like to thank you for another
year of hard work. The Business Office has established the following
deadlines to ensure transactions are entered in FY 2010:
VENDOR VOUCHERS
•
For guaranteed entry into the system, please submit to Procurement & Payment services (PPS311 Ingram Hall ) by Monday, September 27, 2010. All vouchers received after September 27th
will be processed on a time available basis.
PURCHASE REQUISITIONS (PR’s)
•
PR's that do not require a bid must be received in PPS no later than Friday, September 17,
2010. PR's submitted after this date will be processed on a time available basis.
•
PR’s that require a bid must be received in PPS no later than Friday, August 20, 2010.
•
Purchase Change Orders with Vouchers for payment must be received in PPS not later than
Monday, September 20, 2010.
•
PR's that cannot be issued on FY 2010 funds should have that notation clearly referenced in
the Document Text.
TRAVEL VOUCHERS
•
Must be received in PPS by Monday, September 27, 2010. Vouchers received after September
27 will be processed on a time available basis.
PURCHASE CARD RECONCILIATIONS
•
Must be received in PPS by Wednesday, September 22, 2010.
INTERNAL TRANSACTION VOUCHERS (ITV) & DEPARTMENT ERROR CORRECTION
FORMS (DEC)
•
Must be received in Financial Reporting (321 Ingram Hall) by Friday, September 24,
2010. Documents received after this date will be processed on a time available basis.
•
DECs (other than contract and grant funds) not processed in Fiscal Year 2010 will need
to have budget transfers completed in Fiscal year 2011.
BUDGET CHANGE ORDERS
•
Must be completed with approvals by Wednesday, September 29, 2010.
Accounts Receivable Reconciliations
•
•
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We would like to remind the applicable units who are responsible for accounts receivable
to submit their
detailed accounts receivable as of September 30, 2009, along with the reconciliation to
the Banner
Funds/Accounts to Student Financial Services and Internal Audit by Friday, October 08,
2010.
Inventory Listing
We would like to remind the applicable units who are responsible for inventory to submit
their detailed
•
inventory to Financial Reporting/Controllers office and Internal Audit by Monday, October
4, 2010.
Service Centers
•
We would like to remind all Service Center Units to return the Fiscal Year 2011 Rate
Development Calculations to Financial Reporting by Tuesday, September 28, 2010.
•
Please contact Procurement and Payment Services at 4-7771 or Financial Reporting at
4-3600 if you have any questions.
•
Program Codes – Banner Resource
F O A PROGRAM code description
•
The following codes are based on financial
accounting and reporting requirements as
directed by the National Association of
College and University Business Officers
(NACUBO) and the Integrated
Postsecondary Education Data System
(IPEDS).
REVENUE:
•
•
•
R100 – Revenue All revenue (income)
classifications except Auxiliary
Revenues
X100 – Auxiliary Revenue All
auxiliary revenues (income) except
athletic revenues
X200 – Athletic Revenue Only
athletic revenues (income)
INSTRUCTION EXPENSE:
•
1000 – Sponsored Instruction expense
Formally organized instructional research
expenditures, separately budgeted and
accounted for and funded by external
sources via contracts and grants.
•
1020 – General Academic Instruction expense
Expenses for formally organized
instructional activities, for University
credit, non-credit or Cost Sharing.
RESEARCH EXPENSE
•
2000 – Sponsored Research-Basic
Expenses for formally organized and separately budgeted
Basic Research funded by external sources via contracts
and grants. (Research type “Basic” must be provided
bythe PI or Project Manager when the new FOAP is
requested, and this program code will be a default linked
to the fund.)
•
2002 – Sponsored Research-Applied
Expenses for formally organized and separately budgeted
Applied Research funded by external sources via
contracts and grants. (Research type “Applied” must be
provided by the PI or Project Manager when the new FOAP
is requested, and this program code will be a default
linked to the fund.)
RESEARCH EXPENSE CONTINUED:
•
2004 – Sponsored Research – Developmental
Expenses for formally organized and separately
budgeted Developmental Research
Funded by external sources via contracts and grants.
(Research type “Developmental” must be provided by
the PI or Project Manager when the new FOAP is
requested, and this program code will be a default
linked to the fund.)
•
2050 – Departmental Research expense
Expense for internally supported, non-competitive
research. (Not considered organized research.)
•
2052 – Grant-in-Aid Research expense
Internally supported, separately budgeted,
competitive research award expense.
Organized research expense.
RESEARCH EXPENSE CONTINUED:
•
2054 – Cost Share Research expense
Internally supported, separately budgeted
research expense in support of externally
funded programs, as required by written
agreement.
•
2055 – Other Non-Sponsored Research
expense
All other internally supported research
expenses.
PUBLIC SERVICE EXPENSE:
•
3000 – Public Service Sponsored expense
Separately budgeted and accounted for restricted
expenditures for Public Service contract and grant
awards funded from external sources.
•
3010 - Public Service Non-Sponsored expense
Internally supported public service expense. (Outreach
programs, conferences, program support, Cost
Sharing)
ACADEMIC SUPPORT EXPENSE:
•
4000 – Academic Support expense
Includes expenses to provide support services for
the institution’s primary mission. Includes
academic and graduate school dean’s offices,
museums and galleries, academic support
information technology and academic advising.
(The Provost office is included in Institutional
support and not in Academic Support.) Academic
personnel development is also included, such as
sabbaticals and faculty awards.
•
4010 – Constituency/Fund Raising expense
Any expense related to constituency development
officers and/or dean’s office fundraising
expenditures.
LIBRARY EXPENSE:
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5000 – Library expense
Any expense related to libraries located on
AU and AUM campuses.
STUDENT SERVICES EXPENSE:
•
6000 – Student Services expense
Student services include the administration activities
that provide assistance and support to the needs and
interests of the students, including social and cultural
development, counseling and career guidance,
admissions, student records, and student health.
(AUM’s intercollegiate athletics programs are included in this
category.)
INSTITUTIONAL SUPPORT EXPENSE:
•
7000 – Institutional Support expense
These expenses include central, executivelevel activities concerned with the
management and long-range planning for the
entire University. These offices include the
president, provost, chief business officer,
chief development officer.
•
7002 – Information Technology
Administrative Support
Information technology support is normally
allocated between Institutional support and
Academic support, only.
INSTITUTIONAL SUPPORT EXPENSE
CONTINUED:
• 7003 – Communications & Marketing
expense
These expenses relate to the department of
Communications and Marketing and
University wide publications.
•
7004 - Development & Fund Raising
expense
Expenses for activities to maintain relations
with community, alumni, and other
constituents, as well as conduct activities
related to institution-wide development and
fund raising costs.
•
7005 – Legal expense
OPERATIONS & MAINTENANCE
EXPENSE:
•
8000 – Physical Plant Administration expense
Expenses for administration and supervision of
the operation and maintenance of physical plant
facilities, and space management are included.
•
8001- Operations and Maintenance expense
These expenses are normally incurred for
janitorial and utility services, repairs and ordinary
maintenance of buildings, furniture and
equipment, care of grounds, security, disaster
preparedness, safety, and hazardous waste
management.
SCHOLARSHIP & FELLOWSHIP EXPENSE:
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9000 – Scholarship & Fellowship
expense
Scholarship and fellowship expense from
unrestricted or restricted funds.
AUXILIARY EXPENSE:
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A100 – Auxiliary expense
All auxiliary units expense, excluding
athletics, and includes housing, dining,
transportation, surplus property, information
technology service centers.
•
A200 – Athletic Auxiliary Expense
Expenses related to the intercollegiate
athletic programs.
DEPRECIATION EXPENSE:
•
D100-Depreciation expense
This code is only used by Financial
Reporting to record depreciation expense on
capitalized assets.
AGENCY OPERATIONS:
•
G100 – Agency Operations
Includes revenues and expense for any ancillary
unit that has a close association with the
University, and who is allowed to use our
accounting system for their purpose. The
University has no direct control over these funds,
but they must be reported in the University’s
financial statements.
OTHER
M100 – Mandatory Transfers
This code is only used by Financial Reporting for
cash transfers to fund debt service.
• N100 – Non-Mandatory Transfers
This code used by the central business office.
• P100 – Project Construction
This code is used when processing expenditures
on building construction projects.
•
CONTRACTS & GRANT ACCOUNTING
Gina Bailey
Contracts and Grants Accounting
•
New report for contract/grant funds
•
A-133 supplement and adequate source
documentation
FZOGITD – Grant Detail Report
FZOGITD – Grant Detail Report
•
•
•
Will be in e-print at each month end
Will replace FRRGITD after 9/30/10
Retained from FRRGITD:
•
•
•
PI, Sponsor, project period info, responsible department
Budget, current month expenditures, inception to date
expenditures, commitments, available balance
New information available:
Indirect cost base and rate
Default Organization and Program Code vs. Actual
Organization and Program Code
• Type of agreement (CR vs. FP; fed, fed-flow, non-fed)
• Totals by budget pool
•
•
A-133 Supplement and Adequate
Source Documentation
A-133 Supplement
•
What is OMB Circular A-133?
• Guide for auditors of federal programs
• Issued by OMB; OIGs from each agency
contribute
• Auburn has an annual A-133 audit
•
This year there will be a focus on ARRA =
ARRA Programs are “High Risk”
Adequate Source Documentation
Source documentation – supports each
expenditure recorded on a FOAP
• Should be sufficient without verbal explanation;
the transaction should stand alone
• For contract/grant funds, source documentation
may have to be provided to the sponsor before
reimbursement is received
• Also used to determine allocability and/or
allowability on contract and grant funds
•
Adequate Source Documentation
•
Common problems with contract/grant funds
• P-card reconciliations – missing receipts
• P-card reconciliations – FOAP on receipt does
not match FOAP charged
• ITVs for mileage do not contain mileage details or
the allocation method seems unreasonable
• PSC invoices don’t contain enough information to
determine the service provided
An EPA audit earlier this year highlighted this problem.
C&GA had to obtain backup from department, itemizing
exactly what service was provided
• Also noted in EPA audit, PSC was dated the same date
as check to the individual = not a good practice
•
•
Result – expenditures may not be reimbursed by
sponsoring agency and become the department’s
responsibility
Inadequate Documentation Examples
Inadequate Documentation Examples
Inadequate Documentation Examples
Inadequate Documentation Examples
Effort Certification
Robert Campbell and Contracts & Grant Accounting
42
Current Effort Certification
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•
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Program Creates Reports (NZREFRT)
User goes to ePrint
Very labor intensive
43
Effort Certification Application
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•
•
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SSB
Banner Security
Single Sign-on
Menu Item
44
Overall View
PI, Dept
Head, etc.
FYI
Contacts
Notified
Stored
Electronically
Source: Iconseeker.com, wowvectors.com, iconarchive.com, iconsmysitemyway.com,
keymarkhealthinsurancesolutions.com
45
Certify Effort Reports
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•
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Allow Principal Investigators to certify their
funds
Allow Department Heads to certify their
employees or organizations
Allow authorized employees to certify their
own labor distributions
Allow FYI contacts to view reports
46
Approval Queues
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•
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Principal Investigator derived from Banner
Co-Principal Investigator derived from
Banner
Department Head derived from Master List
Department Contact, PAR Contact, SWT
Contact also from Master List
After all certify, the document is certified by
Contracts and Grant Accounting
Notification still in development
47
Effort Certification Control
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Controlled per FOAP line
Controlled per Association with Certification
Controlled per Certification Period
Parameters
48
Effort Certification Application
Outcomes
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Increased Rate in Effort Certified anticipated
Ability to Track an Effort Certification
Document
Immediate Information to all Stakeholders
involved in the Effort Certification
Retrieval of Archived Documents
49
Status
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Oversight Committee Approved
Prototype In Development
Approval Queue In Development
Major Effort Certification contacts consulted
in focus group – very good reception
Feedback from PI and Department Head –
in progress
50
Brief View
Certification Lines Per Grant
Lines Of Certification
80
2500
70
2000
60
50
1500
40
Lines Per Grant
30
20
Lines Of
Certification
1000
500
10
1
23
45
67
89
111
133
155
177
199
221
243
265
287
309
331
353
375
397
1
30
59
88
117
146
175
204
233
262
291
320
349
378
0
0
Grants Per Person
250
400
200
300
150
100
200
Number Of People
For Certification
50
100
0
0 1 2 3 4 5 6 7 9 10 11 12 13 14 15
# of Grants
0
1
30
59
88
117
146
175
204
233
262
291
320
349
378
Poeple
Number Of People For Certification
51
Main Page
52
PI - Certify all Participants on a Grant
53
Alternative View for PI
Effort Certification Application
54
Department Head View
Effort Certification Application
55
Overall Tab
Effort Certification Application
56
Person Search
57
Certify Per Individual
Person’s Information
Status for Document
Routing Queues
Line
Certification
Warnings Per FOAP line
Certify
58
Salary Wage Transfers
In Development
59
Salary Wage Transfers
In Development
60
Questions
61
PPS Update
Shawn Asmuth
PPS Updates
•
•
•
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Preferred Vendor Contract Update
HP Contract
Travel Policy Updates
E- Voucher System
Budget Services Update
Budget Services
•
Budget Update
•
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Restricted Transfers
•
•
•
Administration finalizing review
Should be going to print today
Stricter guidelines
Pay expenses out of restricted funds if allowed
Carryover Review
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•
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Current year carryover will done the same as in the past
FY11 carryover will be first year of carrying over fringe
benefits
Deficit balance clear up
Stimulus Update
Cindy Selman
EPAFs for FY11 – Stimulus SFSF
•
Time to transition to FY11 stimulus
•
If you did not modify the fund code on SFSF employees on
salary planner during the budget cycle, you will need to
complete an LDCHG (Labor Distribution Change) EPAF.
•
EPAFs are to be entered between Sept 30 and Oct 6
•
Effective Dates:
•
•
•
Bi-weekly effective date will be 9/26/2010
Effective date on all other employee types will be 10/01/2010
Reports will be run showing all personnel charged to
stimulus SFSF during this period (for validation)
FUND Codes for SFSF for FY11
•
•
•
•
Division 1 (Auburn Campus)
Division 2 (Montgomery)
Division 3 (AAES)
Division 4 (ACES
111099
112099
113099
114099
Competitive grants will continue to use fund
codes specific to each grant
Employees on State Fiscal Stabilization Funding
•
Continuation of payroll certification on quarterly basis is
required
•
Full time equivalents – no split funding (exceptions exist for
Honors College faculty)
•
Division 1 should be GTAs where possible (no research
assistants) or part-time faculty as directed by Provost.
Some full time faculty are charged by exception (ex Honors
College)
•
Divisions 2-4 Full time equivalents (FTE = 1)
Funding Benefit from Stimulus FY10-11
State Fiscal Stabilization Funding (Dept of Education)
• Auburn Campus
$33,805,506
• Montgomery Campus
$ 4,209,170
• Agriculture Exp Station
$ 6,502,090
• Cooperative Extension
$ 7,250,052
Total SFSF
$51,766,818
FY10 Amount
FY11 Provost & Other
Allocations
a. Provost Area Salaries & Benefits
$
9,145,800
$
11,409,753
b. Grad Opportunity Program
$
150,000
$
150,000
c. Honors College
$
974,200
$
1,300,000
d. Library Elsevier Contract
$
1,230,000
$
1,500,000
Information Tech Wireless
$
1,000,000
OIT Increase Capacity Learning Systems
$
200,000
OIT Upgrade Classrooms Media
$
755,000
$
500,000
$
500,000
Chemical Storage Inventory System
$
873,000
Public Safety Radios (fed reqmt) and final cameras
$
300,000
Project Listing Division 1
Auburn Main Campus
Academic/Student Information Storage/Backup Capacity/ Data Center
Equipment/Security
Public Safety -cameras, defibrilators, emergency alert…..
$
780,000
Enrollment Management salary buffer
$
118,000
Night Student Shuttle - Toomer's Ten
$
400,000
$
370,000
Faciltiies Renovation projects (roofing, carpet, louvers)
$
2,149,753
$
-
Total Main Campus
$
16,902,753
$
16,902,753
Auburn Montgomery
Salaries and Benefits
$
1,480,932
$
1,519,720
Computer Equipment/Backup System
$
342,092
$
263,410
Education & Operational Costs
$
91,049
$
103,707
Facilities-AUM Housing
$
190,512
$
217,746
Total Montgomery Campus
$
2,104,585
$
2,104,585
Salaries & Benefits
$
3,251,045
$
3,251,045
Total AAES
$
3,251,045
$
3,251,045
Salaries & Benefits
$
3,625,026
$
3,625,026
Total ACES
$
3,625,026
$
3,625,026
TOTAL SFSF
$
25,883,409
$
25,883,409
AAES
ACES
Stimulus Competitive Grants
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•
•
•
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DoE (Dept of Energy)
461,622
DOI (Dept of Interior)
229,773
DOT (Dept of Transportation)
112,972
DOE (Dept of Education (FWS))
223,196
EPA (Envr Protect Agency)
37,997
NASA (Natl Aero & Space Agency)
80,000
NIST (Natl Inst of Standards & Tech – CASIC Bldg)
$14,427,075
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•
•
•
•
NEA (Natl End for the Arts)
NIH (Natl Institute of Health)
NSF (Natl Science Foundation)
NSF (Corley Annex)
USDA (Dept of Agriculture)
Total Stimulus Reported
•
Vendor Contracts (not reported by AU)
GRAND TOTAL STIMULUS
$
25,000
1,718,942
3,518,315
4,623,008
100,000
$ 77,324,718
494,206 +
$ 77,818,924 +