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Audience:
◦ Department chairs and coordinators
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Content:
◦ College budgetary reporting
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Overview:
◦ Budget projections are submitted using a “MBU
Rev-Exp” spreadsheet
◦ A review of the MBU spreadsheet follows
December 8, 2011
CAHSS budget presentation to
department chairs & coordinators
by Gina Pierce, Budget Analyst
◦ What it is
◦ Why we complete it
◦ Where the data comes from
◦ What it contains
◦ How often we update it
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What is it?
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Why complete it?
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Who uses it?
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A spreadsheet
designed for OAA use,
required by the provost
To allow for consistent
reporting by all Major
Business Units (MBU)
OAA uses it to track
and project budget &
expenditures; it is a
‘thermometer’ of our
budget position
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What it contains:
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How often updated:
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Revenue (Budget) and
Expense projections
reported in various
broad categories
First draft is reported
in January of the prior
academic year.
Updated in October,
March, May, with final
after the year closes.
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Consists of column
headings for:
Salaries
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Perm faculty & DC
FERP
Lecturers
TA’s
GA’s
Staff
MPP’s
Student Assistants
Work Study
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Total Salaries
Benefits
OE
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Total
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Communications
Travel
Library Acquisition
Contract Services
Info Tech Costs
Equipment
Misc OE
Total OE
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Original Budget Allocations
Roll Forward
Budget Reductions
Salary & Benefit Increases
Encumbrance Budgets
Readjustment of Allocations
Reimbursements
Augmentations
R/RS Revenue
Vacant Position Transfers
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Major categories:
◦ Department/Program Expenses
◦ R/RS Expenses
◦ Contingencies
◦ Cost Recovery
Last row contains the balances of all categories
(revenue – expense)
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Original Budget Allocation
◦ Information is distributed from the budget office to
the director of academic resources, who forwards to
the divisional budget analysts
◦ Divided into various salary, benefits, and OE
categories
◦ Includes changes to position inventory, benefits,
shifts in departments
◦ This is our base budget allocation
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Roll Forward:
◦ Distributed from the University Budget Office
◦ Excess budget approved by the provost or
overspent budget balances are ‘rolled’ into the next
academic year
◦ NOTE: Excess budget is often scooped and not
guaranteed to roll
◦ Overspending results in offset against next
academic year’s budget
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Budget Reductions
◦ If budget reduction to base were required, this line
would show which categories were affected by the
reduction
◦ Types of reductions:
 Reduction to base budget. This line is for reductions
that have not yet been applied to base budget but are
expected.
 Examples for 2011/12: reduction for TFD’s Graduate
program phase out and reduction due to ITS
reorganization.
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Salary & Benefit Increases:
◦ Examples:
 Funding for faculty promotions
 FERP settlement pay-outs
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Encumbrance Budget:
◦ Distributed from the University Budget Office
◦ Encumbrances are unfilled orders – i.e.: a purchase
requisition was placed in the prior year and not yet
expensed.
◦ The encumbrances move the budget forward; they
will count against prior years budget when they
post
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Readjustment of Allocations
◦ This line is used to move budget between
categories so there is enough budget to cover
projected expenses by category.
◦ Examples:
 Move funds from faculty funding to cover chair stipend
costs (moves from faculty to staff)
 Move Supplies & Services budget to cover
communications, student assistant, equipment
(computer refresh), travel
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Reimbursements
◦ Specific types of expected revenue listed in this section.
◦ Information comes from the OAA, other college offices,
and department coordinators (the assigned time
information)
◦ Categories include:
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Faculty Governance
Sabbaticals
CMC Release Time
CFA Representation; Statewide Senate representation
Other Colleges reimbursement for use of our faculty
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Augmentations
◦ Funding from the president or provost that is given
on a one-time basis to supplement the base budget
◦ Examples:
 TFD Graduate program. In 2011/12 a reduction to base
budget of $134,000 was taken due to program
reduction. To help with the program phase-out year, a
$134,000 augment from the provost was provided.
 First Street Gallery receives a $24,000 augment to its
base budget.
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R/RS Revenue
◦ This section shows projected revenue fee programs;
various R and RS program codes
◦ In mid-year updates we use it to show:
 GWPE: projected earnings above base budget
 MSF: projected revenue above base budget
◦ In the year-end budget update, actual R/RS
Revenue is reflected in this section (since actual
revenue is known at year-end)
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Vacant Position Transfers
◦ Changes to positions that are not accurately
reflected in the position inventory.
◦ Examples:
 New faculty: OAA funds difference between vacant rate
salary & benefit funding and new faculty rate
 New FERP Faculty: Half of the faculty’s position
funding moves to vacant rate; OAA scoops difference
between the half-time faculty rate and vacant rate.
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Cost Recovery
◦ This line is used to show revenue from grants and
contracts
◦ Information about grants and contracts should
come to the College office
◦ For 2011/12, cost recovery from two grants are
reflected in this section
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Department/Program Expenses
◦ This information is compiled in the college office
from various sources
 Salary & Benefit projections: scheduling worksheets,
position inventory data, & other material are
referenced when projecting per department expenses
 Departmental OE expense projection includes
encumbrance & roll forward budgets and is based on
several factors, including:
 Current budget allocation
 Historical costs
 Projected costs
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R/RS Expenses
◦ This information comes from the college office
◦ During yearly updates, this section projects mainly:
 GWPE (RS002) expenditures
 MSF Fee expenditures (RS064)
 Expenditures equal to all other R/RS balances
◦ During year-end updates, this sections includes ALL
R/RS codes and the expenditures equal account
balances.
 Since R/RS balances will roll, for the purposes of this report they are considered
expended so that their balance will not affect our bottom line projection.
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Contingencies
◦ We use this section to report:
 Reserve budget:$80,000
 To help curb historical deficit spending
 Sick Leave Replacement budget: $75,000
 As funds are committed, the cost is reflected in the
department expenses
 Dean’s Discretionary budget: $30,000
 As funds are committed, the cost is reflected in the
department expenses
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Cost Recovery
◦ This line is used to show revenue from grants and
contracts as abatements (negative expenses)
◦ When a grant is billed, the revenue is posted as an
abatement to offset the cost of the faculty
◦ This section is not used in this spreadsheet.
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The final row on the spreadsheet is “balance”
This row subtracts projected expenses from
projected revenue per category
The far right column, “Total,” reflects any projected
excess or deficit as a result of the proposed budget
NOTE that benefit costs are not the college’s
responsibility to cover; therefore any excess or deficit
in the benefit category should be removed from the
total.
Budget Reporting
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Is required by the Provost
Uses MBU spreadsheet which allows for
consistent reporting by divisions
Is used as a ‘thermometer’ of our budget
position
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Reports revenue & expenditures by category
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Is updated about 4 times per year