Good Morning, and Welcome!
Brought to you by:
The Training and Development Team
Your NU Values Partners
Faculty
Staff
Human
Resources
“Committed to understanding and delivering
value-added customer service that contributes
to our customers’ overall success”
The
Management
Series
THE MANAGEMENT SERIES
Session VI
Accounting &
Budgeting Practices
at UNMC
Facilitated by:
Faculty
Staff
Human
Resources
April 8, 2005
Agenda
8:00
Introduction – Rod Kelly
8:05
Campus Leader – Donald S. Leuenberger
8:30
Budgeting Practices – Susan Kraft Mann
9:30
Accounting Practices – Bob Lindberg
10:00
Break
10:15
Internal Control Awareness – Carol Kirchner
11:00
Business Systems and On-Line Resources – Carol Kirchner
11:45
Wrap up and Adjourn
Campus Leader
DONALD S. LEUENBERGER
Vice Chancellor for Business and Finance
UNMC
The Management Series
Budgeting Practices
by
Susan Kraft Mann
• University budget and salary increases
• Costing and analytical projects
Budgeting 101
• Key Elements
– Revenue
– Expenditures
Revenue/Funding Sources
• General Fund: State tax revenue allocated to the University.
• Cash Funds: Derived from tuition, fees, clinic patient revenue,
and other miscellaneous income.
• Federal Funds: Federal funds include federal grants and
contracts plus student aid programs supported from federal funds.
• Revolving Funds: Self-generated from departmental sales and
charges.
• Auxiliary Funds: An auxiliary enterprise is an entity that exists to
furnish goods and services to students, faculty, or staff and charge
a fee directly related to its operations. (Examples include student
housing, bookstore, etc.)
• Trust Funds: State and private gifts, grants and contracts, nonfederal student aid programs, etc.
University Revenue Budget by Source
July 1, 2004
University Revenue Budget by Source
FY 2004-05
14%
28%
General Fund
Cash Funds
24%
Federal Funds
Revolving Funds
17%
Trust Funds
17%
University Revenue Budget by Source, July 1, 2004
State General - state funding
Cash Funds - tuition, patient revenue, other income
Federal Funds - grants and contracts
Auxiliaries & Revolving - self-funded operations
Trust Funds - non-federal grants and contracts; clinic income
$396,468,402
234,234,584
237,535,238
337,094,319
196,619,121
$1,401,951,664
UNMC Revenue Budget
July 1, 2004
UNMC Revenue Budget FY 2004-05
26%
27%
State General
Cash Funds
Federal
Trust
16%
16%
Auxiliaries & Revolving
15%
UNMC Revenue Budget, FY 2004-05
State General - state funding
Cash Funds - tuition, patient revenue, other income
Federal - grants and contracts
Auxiliaries & Revolving - self-funded operations
Trust - non-federal grants and contracts; clinic income
$97,923,813
62,011,998
56,900,000
104,489,000
61,041,400
$382,366,211
Expenditures
• Salaries
–
–
–
–
–
–
–
Faculty
Administrative
Managerial/Professional
Clerical/Service
Other Academic
Students
Other
• Benefits
• Operating
– General Supplies
– Travel
– Capital Outlay
University Expense Budget by Campus,
July 1, 2004
Expense Budget by Campus FY 2004-05
5%
11%
3%
27%
UNMC
UNL
UNO
UNK
Central Admin
54%
University Expense Budget by Campus, FY 2004-05
UNMC
UNL
UNO
UNK
Central Admin
$382,366,211
761,762,003
147,471,988
71,585,795
38,765,667
$1,401,951,664
Nebraska Legislature
• One of A Kind
– Unicameral
– Non-partisan
State of Nebraska Budget Process
• NE authorizes a Biennial Budget (2 year) enacted
during regular legislative sessions held in oddnumbered years (long sessions, 90 days)
• UNMC sends salaries, operating and capital
recommendations to Central Administration
• Central Administration compiles campus budget
requests into one request and submits to the
University President
• University President recommends salaries, operating
and capital needs to the Board of Regents
State of Nebraska Budget Process (cont.)
• Once approved by BOR and President, Central Admin submits
to Department of Administrative Services (DAS) by Sep 15
• September to January - Fiscal Office reviews and analyzes all
budget requests for the Appropriations Committee of the
Legislature; DAS reviews and analyzes budget requests for the
Governor
• Jan 15 - Governor's budget proposal due
• January & February - Appropriations Committee works w/
Legislative Fiscal Office to develop preliminary
recommendation based on current revenue forecasts from the
Nebraska Economic Forecasting Advisory Board (NEFAB), tax
rate assumptions and compliance with statutory reserve
requirement
State of Nebraska Budget Process (cont.)
• March – Public Hearings
• April – Appropriations Committee reviews information from
hearings and other info; makes recommendation to full
legislature in the form of budget bill
• Late May – Once Appropriations bill has passed and is sent to
the Governor, Governor has five calendar days (excluding
Sundays) to sign, not sign, veto in total or line-item veto items of
appropriation. Within one day of the return of appropriation bill
to the Legislature with line-item vetoes, the Appropriations
committee must report on the impact of the vetoes and may offer
a motion to override the total or part of the line-item vetoes.
University of Nebraska (Excluding NCTA)
2005-07 Biennial Budget
State General Fund Appropriation Tracking Document
FY 2005-06
2005 Legislative Session
FY 2004-05 General Fund Base
NU Request
Salaries @ 3% + Benefits
Worker's Compensation
Health Insurance
Subtotals
Continuing Operations
Purchased Utilities
Natural Gas Deficit
2% Building Renewal Assessment (LB1100) (a)
New Building Operating & Maintenance
DAS Accounting Charges
University-Wide Computing Server Acquisition
Insurance (Property/Self-Liability)
Malpractice Insurance (LB 998A)
Vet Student Contracts
Library Acquisitions
Purchased Goods & Services
Nebraska Forestry Service
Subtotals
$
$
$
966,763
5,526,767
6,493,530
With Salaries
to Reach Midpoint
NU
Request
$
396,468,402
Governor
Recommendation
Jan 13, 2005
$
396,468,402
$
22,816,986
966,763
5,526,767
29,310,516
$
1,721,860
1,200,000
2,340,354
1,902,334
104,537
925,000
440,000
428,000
28,858
663,458
1,228,693
290,000
11,273,094
$
$
$
$
9,728,638
429,183
3,667,776
13,825,597
1,721,860
1,200,000
2,340,354
1,902,334
104,537
925,000
440,000
428,000
28,858
663,458
1,228,693
290,000
11,273,094
$
$
$
3,000,000
1,000,000
1,000,000
5,000,000
$
3,000,000
1,000,000
1,000,000
5,000,000
NU SUBTOTALS
$
22,766,624
$
45,583,610
$
17,438,154
FY 2005-06 General Fund
$
419,235,026
$
442,052,012
$
413,906,556
Initiatives
Programs of Excellence
Diversity
Need Based Aid
Subtotals
$
No Salaries
Original
NU
Request
396,468,402
$
$
State Appropriation % Change
Variance from NU Revised Request + Salaries @ Midpoint of Peers/Market
5.7%
$
$
1,721,860
(c)
822,016
36,223
285,600
428,000
28,858
290,000
3,612,557
-
$
11.5%
Preliminary
Appropriation Comm.
Recommendation
Feb 16, 2005
$ 396,468,402
(a)
$
(a), (b)
$
$
$
(28,145,456)
-6.4%
(a)
These line items are funded at 74% of request level per DAS Budget Office, which is approximately the portion of the University's
unrestricted budget funded from state appropriation.
(b)
Includes $500,000 base reduction included in Governor's recommendation
(c)
As with other state agencies, legislation is proposed (by the Governor) so that LB1100 depreciation charges will not have to be paid by the
University in the coming biennium. Thus, this item has been removed from the University's projected needs.
1,721,860
3,127,125
962,904
49,361
325,600
428,000
28,858
290,000
6,933,708
$
-
$
$
30,432,441
$ 426,900,843
4.4%
$
17,101,595
966,763
5,430,375
23,498,733
7.7%
$
(15,151,169)
-3.4%
UMMC’s Annual Budget Process
• Balance units
• Balance revenue to expenditures
• Balance campus to central Administration
UMMC’s Annual Budget Process (cont.)
• Budget and Salary Guidelines
– FY 2004-05 Salary Guidelines
– Managerial/Professional Salary Structure
• Over-budget? Under-budget?
• How long should you keep records?
• Budget Reductions
• PSL and SAP and NuLook
• Budgeting for Public, Not-for-Profit Institution vs.
Private Corporation
Budgeting Practices
Class
Exercise
What else does the
Budget Office do?
Costing and Analytical Projects - Recurring
• Quarterly Financial Statement Reviews
• FM&P Utilities Rate Analyses (Steam,
Chilled Water, Electricity, Recycling)
• Student Health Fund B Analysis
• TNMC Support Services Contracts
• Unrelated Business Income Tax
• Tuition & Remissions Analysis
Costing and Analytical Projects – Recurring (cont.)
•
•
•
•
Legislative tracking
Strategic Planning Booklet
Indirect Cost Analysis and Distribution
Tobacco Settlement Analysis and
Distribution
• Programs of Excellence Analysis and
Distribution
• Faculty Diversity Analysis and
Distribution
Costing and Analytical Projects – One-time
• Information Technology
• Continuing Education
• Alumni Affairs
• Biomedical Communications
• College of Dentistry Dental Clinics
UNMC
The Management Series
Accounting Practices
by
Bob Lindberg
Accounting Frontier
State of
Nebraska
FED
GOVT
U of N
UNK
UNL
UMA
N U
Foundation
UNMC
UNO
Central Adm
----
NMC
CORP
America
Cost Center
A ten-digit number used to plan, gather, and track costs for a University unit or department.
Structure
1
Campus
2 - UNL
3 - UNMC
4 - UNO
5 - UNK
9 - UNCA
Examples 3116 03 0006 Library | 3343 51 0116 PrintShop
2
3
4
Sub-Program
(College/Admin
Area)
5
6
Department
(Campus
Assigned)
Type of Fund
1 - State Aided-Non-revolving
2 - State Aided-Revolving
3 - Auxiliary
9 - Other
7
8
9
10
Campus Assigned
WBS Elements
A thirteen-digit number used to track costs and define the accounting structure within a project.
A project can have multiple WBS elements, which can be used to segregate or breakdown.
Structure
1
2
Campus
2 - UNL
3 - UNMC
4 - UNO
5 - UNK
9 - UNCA
Example
3
3719 02 3005 001 Smith Endowment Fund
4
SubProgram
(College/
Admin
Area)
5
6
Department
(Campus
Discretion)
Type of Fund
4 - Federal Letter-of-Credit (LOC)
5 - Federal Advance
6 - Trust Life to Date (LTD)
7 - Trust Year to Date(YTD)
9 - Other
7
8
9
10
Project
(Sequential)
11 12 13
WBS Elements
(Sequential)
G/L Account (Cost Element)
A six-digit number that identifies the type of revenue or expense (e.g., tuition revenue, printing
costs, office supplies).
A listing of all G/L accounts by type is available in SLUGO Downloads.
Structure
Visual recognition has been built into the numbering structure to identify general categories by
the first number of the account. The remaining digits represent the further breakdown of the
type as necessary for reporting. For example, all 521XXX accounts are under the category of
General Operating expense. 521300 is the Freight and Cartage subcategory of General
Operating. This breaks down even further. 521303 is the specific freight category for UPS.
1
Type
1 - Asset
2 - Liability
3 - Fund Balance
4 - Revenue
5 - Expense
2
3
4
State or University
Required Level of Detail
5
6
Detailed Breakdown
EXAMPLES:
51xxxx
519xxx
52xxxx
53xxxx
54xxxx
55xxxx
Salary and Wages
Benefits
Operating Expenses
Operating Supplies
Travel
Capital
4xxxxx
Revenue
Document Type
A two-letter identifier that characterizes the type of financial transaction being
performed. The document type controls the assignment of the document number as well
as subsequent processing of the document. For example, the document type
differentiates between a Journal Entry (JE) and a Cash Receipt (CR).
Doc
Type
Name
CD
CN
CR
IB
IC
JE
KE
KG
KJ
KN
NC
ND
PA
Direct Deposit
ACH Receipt
Cash Receipt
Internal Charges-Batch
Internal Charges-Online
Journal Entry
Employee Expense
Vendor Credit Memo
Procurement Card Charge
Net Vendor Document
Warrant Cancellation
NIS Journal Entry
Payroll Accrual
PJ
Payroll Journal Entry
PY
RN
TD
UA
Payroll Posting
Net Invoice Receipt
Intrastate Transaction
Document
Interagency Billing
Transaction
Accrual Journal Entry
UD
DAS General Document
UU
University Only Journal
Entry
Goods Issue
Goods Receipt
TN
WA
WE
YD
YR
DAS FeedbackDisbursements
DAS FeedbackReceipts
Document Description
Cash deposits made by electronic transfer from federal agencies or other sources.
Cash deposits made by electronic transfer from federal agencies or other sources.
Cash deposits made through campus Cashier/Bursar offices.
Interdepartmental goods and services entered by automated batch input.
Interdepartmental goods and services entered online by provider departments.
Routine entry of revenue and expense adjustments, corrections, or transfers.
Accounts Payable/Travel transactions for the reimbursement of employee expenses.
Credit memos received from vendors.
Procurement card processing within SAP.
Accounts payable invoices for amounts owed to vendors.
Credits for Nebraska State warrants (checks) canceled after issuance.
University recording of a transaction created by a State of Nebraska journal entry
Fiscal year end accrual of salaries and wages earned through June 30, and the
reversal of these accruals in the next fiscal year.
Variation of a journal entry, used for transfers of salary and wage costs for project
accounting (specific authorization required).
Posting of biweekly and monthly payrolls.
Vendor invoice entry on purchase orders.
Posting of revenue or expense related to an Intrastate Transaction Document for
goods/services transactions with other agencies of Nebraska state government.
Posting of revenue or expense related to an Interagency Billing Transaction for
goods/services transactions with other agencies of Nebraska state government.
Fiscal year end adjustment to record financial activity in the proper fiscal year, and
the reversal of these accruals in the next fiscal year.
University recording of a transaction created by a State of Nebraska journal entry
(General Document).
Internal University journal entry – Accounting office use only.
Internal sale transactions from Materials Management/Inventory resale operations.
Receipt of goods from a vendor, prior to entry of vendor invoice (material inventory
operations only).
Automated entries, which update University books for expenditure transactions
recorded by the State of Nebraska.
Automated entries, which update University books for revenue transactions recorded
by the State of Nebraska.
Hints/Controls
•
•
•
•
Someone is RESPONSIBLE
Center Summary Section is key
On-Line offers Drill Down
What Then?
– General Accounting for Cost Centers
– Sponsored Programs Accounting for WBS
– Contact Billing Dept or Imputer
• ALL JE’s require backup
– Auditors sample entries to verify
• Cost Center & WBS Reports = UNMC Financials
FY 2005 Year End
Report
Cut-Off
June - 1 Reports
Thursday, June 30th
June - 2 Reports
Friday, July 15th
Last day to enter JE's
Tuesday, July 26th
June Final (2005 Books are Closed)
Wednesday, August 3rd
To charge expenses to FY 2005, you must have
completed the transaction by Thursday, June 30th
(goods delivered or services performed)
ORDER EARLY
In many cases, unspent 31 cost center budget will not carry forward.
SPEND IT OR LOSE IT
FY 2005 Year End (cont.)
July 2005 Reports
Friday, August 12th
August 2005 Reports
Wednesday, August 31st
Normal Month End - Last Calendar Day of the Month
SAP is a 24 x 7 system, open for postings on weekends
UNMC
The Management Series
Internal Control Awareness
by
Carol Kirchner
Objectives
• Define risks and internal controls
• Review the need for balancing risks and
controls
• Identify and review areas of responsibility
and accountability
• Provide managers with control tools and
activities to put into practice
• Introduce the “red flags” of fraud
Internal Controls
• Process effected by people, designed to
provide reasonable assurance regarding
the achievement of objectives in the
following categories:
– Effectiveness and efficiency of operations
– Reliability of financial reporting
– Compliance with applicable laws and
regulations
Risk
• The possibility that an organization or an
individual will NOT:
– Achieve its goals
– Operate effectively and efficiently
– Protect itself from loss
– Provide reliable financial information
– Comply with laws and defined policies
Balancing Risks and Controls
Reasonable Assurance
Risks
Controls
Out of Balance
Excessive Risks
• Loss of Assets, Donor or
Grants
• Poor Business Decisions
• Noncompliance
• Increased Regulations
• Public Scandals
Excessive Controls
•
•
•
•
•
Increased Bureaucracy
Reduced Productivity
Increases Complexity
Increased Cycle Time
Increase of Non-value
Activities
Responsibility and Accountability
You can delegate some of the duties you
are responsible for,
but you can not delegate accountability!
Importance of Internal Controls
To mitigate risk that organizational
objectives will not be achieved
Basic Types of Controls
• Preventive Controls – proactive controls
that prevent a loss
• Detective Controls – attempt to detect
undesirable acts
Internal Control Activities
•
•
•
•
•
Control Conscious Environment
Authorizations, Approvals, and Verifications
Segregation of Duties
Control over Assets
Monitoring
Control-Conscious Environment
• Preventive Control
• Supports ethical values and business
practices
• Management responsibility for “setting
the tone”
Authorizations, Approvals,
and Verifications
•
•
•
•
•
Preventive Control
Limit Authorization Authority
“Rubber Stamping”
Secure access to signatory devices
Electronic information
Segregation of Duties
• Preventive Control
• Division of functions so that no one
person has control over all parts of a
transaction
Functions to Separate
•
•
•
•
Authorizing transactions
Reconciling transactions
Recording transactions
Custody of assets
Examples of High Risk Transaction Types
•
•
•
•
•
•
Purchase of Goods
Purchase of Services
Cash Receipts
Payroll
Procurement Card
Inventory
Asset Control Activities
•
•
•
•
Periodic asset counts
Periodic comparisons
Investigation of discrepancies
Physical safeguards
Monitoring
Monitoring is a detective control
that aids in identifying losses,
errors or irregularities
Monitoring Activities
• Monthly ledger reconciliations
• Review sub-ledgers (departmental
phone bills, print shop, etc) for
reasonableness
• Review supporting documentation
• Comparative Financial Reports
• Follow up on complaints, rumors, and
allegations
Control and Risk
Evaluation
(CaRE)
• Enables management to informally assess
risk and control processes
• Mechanism to increase the awareness of
our organizational accountability by
providing managers with the information
they need, when they need it, where they
need it and in a format that can easily be
acted upon.
•
•
•
•
CaRE is an on-line tool
Easily accessible
User friendly
Brings together information technology,
business practices, institutional policies and
human factors
• Structured as a series of modules on specific
topics
• Links to authoritative guidance
• Provides explanations of appropriate internal
controls
Guiding Principles
• No penalty for wrong answers
• Opportunity to learn and improve
accountability
• Requires Institutional Commitment
• Allows input from all levels of the
organization
• Easily revised for changes in environment
and risks
• Initially rolled-out to management
Fraud Awareness
UNMC Fraud Policy
• Fraud in any form will not be tolerated.
• Fraud is defined as a willful or deliberate act or
failure to act with the intention of obtaining an
unauthorized benefit by deception or other
unethical means.
• Management is responsible for establishing and
maintaining a system of internal control that
provides reasonable assurance that
improprieties are prevented and detected.
Fraud Triangle
Opportunity
Motive
Rationalization
Fraud Triangle Factors
Motive
Financial Crisis
Opportunity
Poor or weak internal
control system
Gambling/drinking/drugs Lack of oversight
Living beyond means
Unappreciated
Rationalization
“It was so easy.”
“They don’t pay me enough.”
Lack of monitoring the
“My child is sick.”
controls
High management
“I’ll pay it back.”
turnover
“Red Flags” of Fraud
•
•
•
•
•
•
•
•
No Vacation
Unexplained variances
Complaints
No reconciliations
Even amounts on check/documents
Missing report/documents
One employee “does it all.”
Documentation is not original
In summary:
Accountability
Internal Controls
 Policies & Procedures
 Fraud Awareness
 Balancing Act!
UNMC
The Management Series
Business Systems
and On-Line Resources
by
Carol Kirchner
Business Systems & On-Line Resources
Objective 1: Identify UNMC Business
Systems and key resources
Objective 2: Learn from each other
(contacts –who to call)
What is a Business System?
According to Merriam-Webster On-Line:
Business
• Purposeful activity
• A particular field of endeavor
• Serious activity requiring time and effort
According to Merriam-Webster On-Line:
System
• A regularly interacting or interdependent
group of items forming a unified whole
• An organization forming a network
especially for distributing something or
serving a common purpose
• An organized or established procedure
• A group of body organs that together
perform one or more vital functions
What is a Business System?
• A means to process information or things,
which may or may not involve technology,
that is used to accomplish an activity that
serves some purpose
UNMC Business Systems
Please take 5 minutes with your
table to list the business systems
that you use on a routine basis.
SAP R/3
SAP R/3
• Enterprise Resource Planning (ERP)
system
• Integrated business applications
(Financial, Human Resources, Materials
Management)
• Real-time enterprise-wide information
processing
• UN administrative computing system
SAP Public Sector: Higher Education
Institutions
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Massachusetts Institute of Technology
Duke University and Health System
Johns Hopkins University and Health System
The University of Kentucky & UK Medical Center
The University of Cincinnati & UC Medical School
The University of Mississippi
Baylor College of Medicine
University of Arkansas for Medical Sciences
The University of Tennessee
Central Michigan University
Texas State University
Pennsylvania’s State System of Higher Education
Los Angeles Community College District
Northern Kentucky University
UNIVERSITY OF NEBRASKA
. . . and Growing
SAP – University of Nebraska
Financial
• Journal Entries
• Financial Reporting
• Asset Management
Procurement
• Purchase Orders
• Logistics Launchpad
Travel Management
Human Resources
• Personnel Administration
• Time Entry
• Payroll
Accounts Payable
• Parked Invoices
• P-Card Reconciliation
Employee Self Service
SAP Upgrades
• Two facets of upgrades for SAP R/3
– GUI / Patches (desktop)
– System (application & database servers)
Application
Servers
Database Server
System Upgrade
Windows
Macintosh
Client Workstations
GUI / Patch Upgrade
UN SAP System Upgrade
• Major Project
– Upgrade every 2-3 years
• Enterprise 4.7 Go-Live
– April 11
– How does the system change?
Summary of Changes
• Very little impact to users
• Changes to icons and field names
• Printing
Time Line
• GUI Patch Upgrade
– E-mail week of March 28
• SAP Down
– April 8, 9 & 10
– ESS also unavailable
What comes next . . .
• Travel enhancements
• New parked document transaction
• Deploy leave request in ESS including
workflow approvals
• Configure Crisis Leave within SAP
• Configure Family Medical Leave within
SAP
What comes next . . .
•
•
•
•
Business Warehouse
Business Enterprise Portal
Enhanced Workflow Functionality
Context Sensitive On-Line Help
Help Sources
• SAP Help Desk: 559-5880
Email: jsikora@unmc.edu
• Campus Business Offices
• SLUGO
What is SLUGO?
• An employee support system dedicated to
providing employees the information they
need on a just-in-time basis.
• Not just SAP R/3 system documentation
• Internet Address: slugo.nebraska.edu
• Be sure to add to your internet favorite list!
• Also available via Lotus Notes
• Navigational guide available on-line
On-Line Resources
• UNMC Intranet
• Address: info.unmc.edu
• Set as internet default (tools > internet
option) or add to favorites
Employee Self Service (Med Center)
Address: net.unmc.edu/ess
•
•
•
•
•
•
•
•
Parking
UNMC Directories
ITS equipment change forms
Compliance training requirements
Change register
UNMC affiliated ID cards
Thank you rewards
Employee links
Parking
•
•
•
•
•
•
Map and waiting list (request lot move)
Appeal and/or pay parking tickets
Annual Renewal
Request additional parking permit
FAQ
Download forms
Employee Self Service (SAP)
Address: ess.nebraska.edu
Employees can view their personal data stored in SAP:
•
•
•
•
•
•
•
•
•
•
Display Current Benefit Options
Update Benefit Plans During Open Enrollment Period
Display Flexible Spending Account (FSA) Claims
Display Pay Advice
Display or Change Addresses
Display or Change Banking Information
Display Family Members
Display or Change W4 Information
Leave Information
Display Education & Qualifications
Policies & Procedures
info.unmc.edu/policy/homepolicy.html
Business Systems & On-Line
Resources Roundtable
Business Systems
•
•
•
•
•
•
•
•
•
On-Line Resources
•
•
•
•
•
•
•
•
•
What we have covered today…
• Budgeting Practices
• Accounting Practices
• Internal Control Awareness
• Business Systems and On-Line Resources
Thank You!
Session VI
Accounting &
Budgeting Practices
at UNMC
April 8, 2005
Faculty
Staff
Human
Resources