2017 Financial Managers Conference 1 · 2017 Financial Managers Conference 2 WASHINGTON STATE UNIVERSITY Operating $78.9B Transportation $8.3B Capital $6.6B How Big is the State Budget

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2017 Financial Managers Conference 1

W A S H I N G T O N S T A T E U N I V E R S I T Y

Financial Managers ConferenceWashington State University Budget Office

May 25, 2017

Agenda

Welcome & Opening Remarks

WSU Budgeting Externally

Administering the WSU Operating Budget (Part I)

Administering the WSU Operating Budget (Part II)

Managing your Area Budget

WSU Budgeting Externally

Deborah Carlson, Capital Budget DirectorKelley Westhoff, Operating Budget Director

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Operating$78.9B

Transportation$8.3B

Capital $6.6B

How Big is the State Budget ?

Operating Transportation Capital Total

Where does the money come from?

State General Fund

$37.9B

Federal Funds for Specific Programs $24.8B

Higher Ed Grants, Local Funds, Tuition

$10.7B

Bonds $3.9B

Gas Taxes $3.1BOther

$13.4B

WHERE DOES THE MONEY COME FROM?

How is the State Budget Spent?

Pie chart:

Human Services $35.5B

Public Schools$21.3B Higher Education

$14.9B

Transportation$6.9B

Government Operations$5.9B

Natural Resources $4.1B

Debt Service/Other

$5.1B

How is the State Budget Spent

Human Services Public Schools Higher Education

Transportation Government Operations Natural Resources

Debt Service/Other

$93.7B

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How is the Budget Structured in Washington?

• State appropriations are made on a biennial basis

• Operating and capital budgets are separate appropriations because of the source of funds and cannot be intermixed. (Source: Most higher education construction is financed with state bonds)

• Zero-based budget for new capital appropriations,operating budgets have a base carryforward level

• Capital funds appropriated on a project-by-project basis

• Some capital projects cross biennia until completed

They are inter-related:• Agency capital and operating budget requests are

tied to WSU strategic plans

• Proceeds of bond sales are spent under the capital budget and the operating budget pays the debt service

• Decisions to expand or replace buildings have long-term effects on academic programs

• New buildings require new state funds to operate and maintain them. Failure to adequately maintain existing facilities within the operating budget leads to the need for larger capital appropriations to fix building problems

Relationship Between Capital and Operating Budgets

What is Funded in the Capital Budget?

Capital projects with a useful life of more than 13 years and a cost of more than $25,000 and land

purchases.

Example:

Request for Campus Utilities Extension: Design and Construction $11,536,000

The house but not the groceries!

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Pie chart

Sales Tax$18.0B

Business & Occupation Tax

$7.5B

Property Tax $4.1B

Real Estate 7.5B

Public Utility $0.8B

Other$5.9B

What Are General Fund Sources of Revenue ?

Due to our heavy reliance on sales taxes, Washington's state tax system is by far the most regressive in the region and the nation.

Annual Income

Annual

Sales Tax Tax Rate

Annual

Income Tax Tax Rate

40,000$ 5,000$ 13% 2,857$ 7%

100,000$ 5,000$ 5% 7,143$ 7%

Total Taxes Generated 10,000$ 10,000$

Progressive Tax Regressive Tax

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The Higher Education Sector

• Comprised of:• 2 Research Universities• 4 Regional Universities• State Board of Community and Technical Colleges (34 total colleges)• Washington Student Achievement Council – (financial aid / student

success advocacy)

• Discretionary funding – from the state level• K-12, human services, pension obligations and debt service

comprise between 2/3 – 3/4 of the state budget• Higher education is a sector that is considered for funding after these

‘mandatory’ obligations are met.

Sources of Funding – Higher Education Operating Budget2015-17 (after 2016 Supplemental) Biennium

Pie chart

GF-S26%

Tuition 21%

Grants 26% Local Funds

14%

UW Hospital13%

The Higher Ed Sector – Operating Budget

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Higher Education Sector General Fund Appropriations

Overall state spending increased $7.1B between 2001-2003 and 2011-13. Overall spending on higher education decreased $198M in the same timeframe, and Washington public baccalaureate institutions saw a disproportionate $498M decrease in state funding.

Overall state spending has increased $13.4B since 2001-2003. Overall spending on higher education has increased $550M in the same timeframe, and Washington public baccalaureate institutions have seen a $46M decrease in state funding.

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State and Tuition Funding per FTE(in 2017 Dollars)

Adjusted for inflation, the total cost of educating a student at WSU has remained steady during 20 years of declining state investments.

Student tuition now covers 57% of the cost of education.

Tuition Policy: Components of Tuition

WSU Pullman Tuition Rates for 2016‐17

Semester AmountsBuilding Operating

Tuition

Bldg+Oper S&A Total

RESIDENT ‐ Undergraduate 269.00 4,393.00 4,662.00 280.00 4,942.00

RESIDENT ‐ Graduate 167.00 5,445.00 5,612.00 280.00 5,892.00

RESIDENT ‐ MBA (Pullman) 174.00 8,460.00 8,634.00 280.00 8,914.00

RESIDENT ‐ DVM 544.00 10,371.00 10,915.00 280.00 11,195.00

NON‐RESIDENT ‐ Undergraduate 537.00 11,441.00 11,978.00 280.00 12,258.00

NON‐RESIDENT ‐ Graduate 431.00 11,897.00 12,328.00 280.00 12,608.00

NON‐RESIDENT ‐ MBA (Pullman) 481.00 15,857.00 16,338.00 280.00 16,618.00

NON‐RESIDENT ‐ DVM 793.00 25,649.00 26,442.00 280.00 26,722.00

2016‐17

Tuition Policy: Net Operating Fees

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Net Operating Fees by Category

Pie chart of percentages

Undergraduate85%

Graduate 6%

Professional 9%

Undergraduate

Graduate

Professional

Undergraduate Net Operating Fees

Resident 77%

Non-Resident 23%

Resident

Non-Resident

Tuition Policy: 2009-11 & 2011-13

Governing boards were authorized to increase resident undergraduate tuition up to 14% per year in 2009-11

and up to 16% per year in 2011-13*

Not coincidentally these rate increases were assumed in the operating budget. Had WSU increased tuition less than the authorized amount we would have had larger cuts to absorb.

*Institutions had authority for higher increases but would trigger financial aid mitigation requirements.

2009‐11 2011‐13

State Appropriation Reductions (123.4)$ (107.9)$

Tuition Rate Increases Assumed in Budget 42.4$ 67.9$

Cuts Absorbed (81.0)$ (40.0)$

Tuition increases 14% ‐ 14% 16% ‐ 16%

$ millions

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Tuition Policy-Post Recession2013-15 Biennium

• No increase in resident UG tuition per legislative mandate, WSU held all rates flat.

2015-17 Biennium

• Resident undergraduate tuition (operating fee portion) reduced by 5% for academic year 2015-16 and by an additional 10% in academic year 2016-17, per legislative mandate. Backfill state funding was provided.

• Although authorized to increase tuition by any amount for all other student categories, WSU opted for no tuition increase in academic year 2015-16, or 2016-17.

2017-19 Biennium

• Current law would allow inflationary increases in resident UG tuition for FY18 and FY19.

University Operating & Capital Budgets2015-17 Biennium - $2.297 Billion Total

Operating87%

Capital13%

$296.7M

$2.0B

State Budget Cycle

• Washington enacts budgets on a two-year cycle• Biennial budgets are adopted in odd-numbered

years

• By law, the Governor must propose a biennial budget before Legislature convenes in January

• 2012 law requires a balanced operating fund budget

• Biennial budget can be modified in any legislative session – supplemental budgets

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OFM Issues Budget Instructions

June 2016

Agencies Submit Budget Requests

Sept 2016

Legislature Convenes Jan 2017

Governor Signs Budget May/June 17

OFM Reviews Agency Requests (Capital) Scoring Process

Fall 2016

Governor Proposed Budget Dec 2016

Agencies Submit Allotments Summer 17

Budget Takes Effect July 1, 2017

Legislative Regular Session Ends April 2017

State Budget Cycle

Supplemental Budget Requests

Capital Side-by-Side

2017-19 Biennium To Date

WSU Request

Budget

Governor

Proposed Senate House

2017‐19 Maintenance Level $ 451.1 $ 452.1 $ 449.4 $ 449.4

Medical Student Education 10.8 10.0 10.0 10.0

Retention, Compensation, Benefits 37.9 18.7 * *

Center for Engineering & Science in Advanced

Manufacturing and Materials (CESAMM) 5.0 ‐ ‐ ‐

M&O for New Faci li ties 1.6 ‐ ‐ ‐

Research for Spokane ‐ One Health 1.2 ‐ ‐ ‐

State backfil l for Tuition Freeze ‐ 9.6 ‐ 9.6

Resident Undergraduate/STEM Enrol lment ‐ ‐ 7.2 ‐

Tuition Waiver Reduction ‐ ‐ (3.3) ‐

Children's Mental Health Residency ‐ ‐ ‐ 0.6

Other ‐ 0.1 0.9 1.5

Total 2017‐19 Biennial Budget

(State Appropriations)507.6$ 490.6$ 464.3$ 471.2$

Assumed tuition increaseFY 18 ‐ 0%

FY 19 ‐ 0%

FY 18 ‐ 2.2%

FY 19 ‐ 2.0%

FY 18 ‐ 0%

FY 19 ‐ 0%

*Compensation and benefit rate changes appropriated elsewhere in the budget.

Senate total $9.6M

House total $29.9M

Proposed 2017‐19 Operating Budgets

State Appropriations

($ millions)

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Questions???

Administering the WSU Budget

Budget Staff

What Does the Budget Office Do?

1. State Budget - Requests, Allocations, and Reporting 2. Allotments 3. Compensation Impact Model 4. Internal Budget Processes (review, hearings, summit) 5. Revenue Tracking (F&A, 17A, AFI)6. Tuition Modeling (census day)7. Central Benefit Pool Tracking / Analysis8. Expenditure Monitoring 9. Area Carryforward Projections10.Benefit Model 11.Accrual Analysis 12.Tuition Schedules 13.MSI, if applicable14. Ad hoc Decision Support 15.University Workgroups & Committees 16.System Maintenance (HEPPS;MSI;DEPPS;AIS;BPS)

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SpringSpring

•F & A Allocations•PBL Processing•Allocation JV’s•Accrual Processing•S&A Fee Committee

Support•Tech Fee Committee

Support•S&A Fee Allocations•Accrual Requests •Faculty Promotions•Enrollment Funding•Position / Appointment

Clean-up

SummerSummer

•F & A Allocations•PBL Processing•Allocation JV’s•Accrual Processing•Fiscal Y/E &

Carryforward•Position Control Y/E•Initial Budget

Allocations •S&A Fee Allocations

FallFall

•F & A Allocations•PBL Processing•Allocation JV’s•Accrual Processing•Consideration Files•S&A Fee Allocations

WinterWinter

Area Impact

• F& A Allocations• PBL Processing• Allocation JV’s • Accrual Processing• S&A Fee Committee

Support• Tech Fee Committee

Support• Fiscal Notes

Central Operating Budget Distribution

Pete Beeson

Budget Officer

Revenue Receipted

Deposited in Central Area

Re-Distributed to Areas

Central University Revenue Streams

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Sources of Funding• What is the central operating budget?

– Portion of the annual operating revenue sources that flow into central Budget Office controlled accounts.

REVENUE SOURCES

Source FY 17 Amounts Fund DesignationState Appropriations (GFS, Proviso, 08A Ed Legacy, 062 Cap)

$225 M 001-01,001-13,001-15

Net Operations Tuition Receipts $230 M 149-01,149-13,149-15

Facilities and Administration(Indirect Cost)

$30M 148-02,148-03

Administrative Fees & Interest(ASC, Student Fees, others)

$17M 148-05

Summer Session Residual Net Funds $2.4M 148-01

Development 17A Earnings $2M 848-02

Federal Land Appropriations (Land Grant Funds)

$10M 143-XX

Capital Project Administrative Fee $1.3 M 148-06

Proportion of Resources Distributed

• Total sources listed in previous slide $518M

• Total annual operating revenues in FY16 = $1.1 B

• About 48% of funds flow into Budget Office managed finance areas

University Activities Where There Is No Budget Office Direct Involvement

• Sponsored Projects

• Auxiliary/enterprise activities (Athletics, Housing & Dining)

• Internal Services

• Scholarships and Development

• Financial Aid

• Controller’s Office does budgeting for sponsored projects

• Revenues from these other activities are allocated when revenues post to receipt accounts, including self-sustaining 148-01 activities.

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Area 80State Appropriations and Net

operation Tuition

Area 64/63Facilities and Administration

Area 63Summer Session Residual

Area 90Administrative Fees and

Interest& CPAF

Area 96Undesignated Development

17A Earnings

Area 51Central Benefit Pool and

Resource Allocation

Revenue Flow into Central Finance Areas. Distribution of funds based on source.

WSU Budget Office

Academic and Support Divisions

$ Temporary (potentially one-time only)

Classification of Commitments

$ Annual ongoing allocations for base program support (PBL)

$ Central Budget Set Asides

$ Annual Provost Allocations

Available Resources Expended by Program

• Budget Office distributes all funding resources needed to perform activities in programs 1-10, excluding resources earned in self-sustaining fund 148-01.

• Primary mission programs are instruction (06), research (10), and extension/public service (09). Support programs are academic support (08), plant O & M (04), student services (03), libraries (05), institutional support (01).

Annual Budget Allocation Documents

• The Budget Office prepares and distributes budgetary information in a series of three files near the start of each fiscal year, usually late August or early September.

• Why at this time period?

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Allocation Document Contents

• Area XX Core Annual Operating Budget – FY XX

– Annual Operating Budget Allocation Summary tab (by PBL fund & 17A)

– Core Carryforward Funds by Department

– Planning Budget Level (PBL)

– Estimated Annual Distributions (enrollment model, F & A, Qtrly endowment, gifts or contributions)

– One-Time Allocations from Central or Provost

– All Funds Activity Schedule (CF prior year, CY Rev, CY Exp, & Ending CF by fund-sub), all fund groups

– Core PBL types, self-sustaining or enterprises, development, and sponsored projects

Additional Files

• Special Note Area XX – FY XX– Detail tables of enrollment based funding model,

general description of contents in annual operating budget allocation summary file, discussion of particular commitment/funding distributions pertinent to that fiscal year.

• Area XX detail file – FY XX– Copy of PBL schedule in “core” file with PBL Journal

Voucher (JV) number included, copy of temporary commitment allocation listing (area identifies account information and returns to Budget Office for JV preparation & processing)

Planning Budget Level Processes

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Planning Budget Level Characteristics

• Definition = The annual base fund allocations that will be provided to each finance area in order to conduct its core program activities for the upcoming fiscal year (prg 1-10 only).

• The fund type of the allocations or “color of money” are based on historical norms for the area and in some cases specific activities conducted.

• The funding level for any given year may change on an incremental basis due to several factors.

• Budget total for PBL assigned to finance areas = about $375M out of $518M or 72.4%

Why Planning Budget Level Changes

Legislatively

Targeted Program InitiativesReorganizations between WSU Divisions or Departments

Institutional InitiativesOverall State Budget Reductions

Changes can result in increases or decreases in funding levels

New Fiscal Year PBL Distribution Processes

• PBL Funding Cycle – Annual coinciding with state fiscal year

• Beginning 7/01/XX PBL of New Fiscal Year = Ending 6/30/XX PBL Value of Prior Fiscal Year

• Actual allocation of funding occurs in three phases– Permanent salary base value allocations –

HEPPS/AIS interaction 1st week of July, new FY• Position values assigned to OBJ_00 in

departmental operating accounts are tied to the position base value as reported in HEPPS for permanent positions only.

– Budget Office uploads PBL distribution table, usually early August, new FY

– Salary allocation reconciliation to account for whole $ based PBL values.

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PBL Changes During The Year – Position Actions

• Central vs. Area Funded Position Base Values

• Permanent position base value changes funded from central sources– Examples of centrally funded position changes

• Faculty Promotions (AC 510)• Mass Salary Increases (AC 511 Fac/AP)• Classified MSI (AC 514)• Graduate Student Increase (515)• PID/STO/Central ReclassAll of the central funded actions are charged to a central area account.

• Permanent position base value changes funded by area’s existing PBL sources– Examples of area funded position changes

• Add Faculty or Graduate Position (AC 101)• Add Classified or Professional Position (AC 401/402)• Faculty Promotion (AC 512)• Abolished Position (AC 115)• Term Change, Fund Source Change, Base Value Change

(AC 121, 122, 125)

All of these area funded actions are charged or credited to area reserve accounts.These actions have no effect on total PBL of an area. Shift between reserves and dept.

PBL Changes or Re-allocations – Non-Position

• Manual PBL JV changes proposed in the on-line budget planning system (BPS) may or may not change area PBL totals– Re-distribute existing non-salary object class

related PBL amounts– Transfer PBL amounts to other finance areas– Central Office changes PBL amounts mid-year

Object 00 is not to be used on PBL JVs for departmental operating accountsCan be used on area or department reserves

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Monthly Updates to Area PBL During the Fiscal Year

• PBL dollar values, position base values, and associated attributes are maintained in an access data base model

• PBL updates are performed monthly after month-end accounting closes

• Monthly data input for updates include HEPPS staff planning file, HEPPS PBL change file, BPS PBL JV document and sequence files, & the BPS edit reserve table.

• Completed updates are published in BPS and the financial data warehouse

Reporting of PBL Values

• End of month or fiscal year snapshot of PBL dollar values

• End of month or fiscal year snapshot of position base values and FTE

• Manual PBL JVs posted in access data base

• Position action activity listing with change in funding designation C or A

• Reports are retrievable from either BPS or financial data warehouse

Budget and Planning System Reports

Reports Presented

by BPS

PBL by account and object class distribution

Permanent position listing with beginning value,

changes, and ending value

Position action listing showing operating account involved and the area reserve or central account charged or credited

with the base value change

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Corporate Reports Available in Financial Data Warehouse

PBL Account Object Balances for Area

with Detail

• Individual reports for balances, object activity, and position activity.

PBL Account Object Balances for Budget

with Detail

• For Budget not whole area

PBL Account Position Balances

for Area

• Prompts for area, fiscal year, month.

• Provides fund, program, and account levels.

PBL Account Position Balances

for Budget

• For Budget not whole area.

Benefit Pool Processes

• WSU utilizes a central pool methodology to distribute funding support to cover benefit related costs for particular fund types (001-XX, 143-XX, 148-02, 148-05, 148-06)

• Characteristics Include:– Budget allocations to area departmental operating

accounts where actual benefit expenses are recorded happens as part of each payroll expense cycle

– Front loading of funds available to cover benefit expenses are allocated into area 51 accounts near the start of new fiscal year ($85M Pullman central set-aside)

– All object 07 classification types are covered by central allocations except non-student hourly, teachers ret or qualified tuition reduction benefits, such as HE, HF, HH, HJ or QT

– Typical incremental changes to the pool totals can be from legislative rate changes for health insurance, pension plan rate contributions, or increases in enrollment initiatives

– Pullman/Spokane campuses finance areas PBL do not include budget allocations to directly cover their employee’s benefit expenses

– Tri-Cities and Vancouver’s PBL distribution tables do include estimates for benefit expenses for the fiscal year

Benefit Pool Processes

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F&A Allocations

Maggie McFadden

Budget Policy Analyst

Policy for Allocating F&A Cost Recovery Revenue (EP#2)

Distribution of F&A Revenue

23% to F&A Revenue Generating Units

7% Libraries

38% Campus Support

28% University Support

4% Office of Research

For more information: BPPM 40.25

Distribution of Generating Units F&A

23% of F&A revenue is distributed to revenue-generating units

Distributions are made in one of three ways:

PULLMAN CONTRACTS URBAN CAMPUS CONTRACTSWITH Academic Unit Affiliation

URBAN CAMPUS CONTRACTSWITHOUT Academic Unit

Affiliation

Department: 15%Dean: 8%

Academic Dean: 11.5%Chancellor: 11.5% Chancellor: 23%

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Quarterly Process•BPS and the F&A Distribution List

•Over 250 Active Distributions (non EP#2)

•Quarterly – Update list with new distributions

•Yearly – Update all accounts/mark complete.

F&A Allocations

•Comment Section In BPS

A way to communicate how you want the distribution handled.

Keep it simple: Who, what, where. Smith 100% to 2200-9901

No need for “Per Mou” or ‘Per EP2”

Distribution List

Karen Peterson Budget Officer

WSU Budget Office Staff Planning

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WSU Budget Office Staff Planning

• Budget Concepts

• Systems

• Faculty Promotions

• Mass Salary Increases

• Benefit Model & Rate Projections

• Staff Planning Resource Guide

• Position Control

• Accruals (Salary Savings)

Positions and Appointments

Staff Planning Budget Concepts

• WSU Staffing costs are budgeted by use of positions

• Employees are appointed to one or more positions

• A position is a specific set of duties and responsibilities

• Positions can be ‘permanent’ or ‘temporary’

• Appointments can be ‘permanent’ or ‘temporary’ separate from any designation related to a position

• Funding lines are different for permanent and temporary positions

• Permanent positions have base, allocation, and expense funding lines (99/99/99)

• Temporary positions only have expense funding lines (12/31/49)

• Allocation represents the amount of funding permanently budgeted for the current fiscal year . Base reflects the annualized impact of transactions to equate to next year’s allocation amount. Allocation and Base are budgeting concepts.

• Active expense lines are necessary for the payment of an individual appointed to the position

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WSU Systems and Resources

• DEPPS is the area version of HEPPS (Higher Education Payroll and Personnel System)

• Paper forms are still used to process position updates

• Accuracy of form and timing matters – review carefully

• Align position changes with appointment changes

• DEPPS screens show detail

• Business Objects reports

• Budget Planning System – permanent position changes

DEPPS Screen Example

DEPPS Commands

1 NS Name Search 2 QACRL Query Accrual3 QACT Query Account4 QALCN Alcn Adjustment Detail5 QAPT Query Appointment6 QBASE Base Adjustment Detail7 QEMP Query Employee8 QJC Query Job Class9 QPREXP Query Payroll Expense10 QPSN Query Position

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Faculty Promotions & Mass Salary Increases

• Faculty promotions are an annual process with funding shared by Central and Areas (80% Central; 20% Area) for PBL funds

• Guidelines and promotion funding lists are provided by the Budget Office based on a list provided by the Provost’s office

• Mass Salary Increases may or may not occur on an annual basis – legislative driven or self-funded by WSU

• MSI rules can vary by employee type. For example faculty mass salary increases are applied per the faculty manual.

• The Budget Office will later be demonstrating the MSI online system

Benefits Model

• Benefit estimates can be derived from a combination of models

• General Model - Employer rates by sub object / description

• Provides average rate by employee type

• Benefit Rates – sub object by employee type for applicable rates

• Descriptive notes and unemployment rate by program

• Rates can be blended. Current year benefit information available on the Payroll Services website (Fringe Benefit Rates).

Position Control

Anne-Lise Brooks

Budget Policy Analyst

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Forms and Form Review

• Position Action (PA)

• Expense Assignment Action (EAA)

• Position Identifying Change Form –(PIDD)

• Cyclic Memos

Things to Consider

• Review current information in DEPPS

• Effective dates

• Signatures

• Cyclic positions, 3 month summer cycle

• Matching position with appointment

Accruals

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Accruals (Salary Savings) Policy

* WSU Vancouver, WSU Tri-Cities, Extension, and Ag Research manage their own accruals.

• Central pool provides for turnover costs (sick and annual leave payouts), and PIDs

• Areas retain savings from vacant faculty and graduate student positions on WSU program 05 (libraries) and 06 (instruction)

• Areas retain savings from the transfer of expenditures to grants (programs 11A-14Y) regardless of employee type

• Central captures savings from vacant classified, administrative professional, and non-instructional faculty positions for the first four months. Subsequent accruals are returned to areas upon request

Important Links

Updated Accrual Policy as of March 2017:

Salary Accrual and Allocation Adjustment Policy

WSU Accrual and Allocation Adjustment advisory Guidelines

Things to Consider About Accruals

• Position and appointment changes

• Split or temporary funded

• Retroactive changes

• Request

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Business Objects Report Example

Corporate Report Area Accrual Detail and Summary :reflects accrual transactions by the account and program level

Allows Review By-• Accrual reasons and transaction flow • Examples:

- No Alloc (Temp Position) ; From Area - Expense < Allocation ; To Central

UÜxt~UÜxt~2017 Financial Managers Conference

2017 Financial Managers Conference

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MSI System Demo and Feedback

Dave Anderson Budget Office Systems Administrator

Karen PetersonBudget Officer

WSU Budget Office MSI System

• Online system to apply merit based mass salary increases

• Employee data is pre-loaded for area use

• Allows application of Faculty Manual guidelines based on professional development, merit, equity & market adjustments

• Area Finance Officers can set up area users and define levels

• Views include summary level and detail funding splits

• System Summary Demo

• Feedback for upgrade ideas: [email protected]

• MSI Feedback: Friday May 26 at 9:30am -10:30am, French Ad, Rm. 442

Managing Your Area Budget

Don HolbrookExecutive Director

Office of the Provost & Executive Vice President

Chris JonesBudget Policy Analyst

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• Be on the radar

• Establish regular meetings

• Learn their style

• Modify your reports to match that style

Working with Your Dean (or boss)

Working with Your Dean (or boss)

• Lead by example

• An AFO working relationship with their dean is more than providing numbers

• Accuracy – most important• However, missing deadlines hurts credibility

• Empower your boss!

General Tips

• As an AFO you should try to minimize the actual amount of spread sheet & report preparation you do yourself.

• While you need to thoroughly understand the data and not always operate at the 30 thousand foot level, it is very difficult to catch discrepancies when it is your own work.

• It is a tough balance of high level analysis and understanding the detail.

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General Tips (cont’d)

• Participate in leadership meetings

• Always, always, always operate with integrity

• Admit when you make a mistake, but come with a solution, if possible.

• Ask for assistance and advice!

Don’t Be Afraid to Ask for Assistance and Advice

Helping Grandpa search for Budget Solutions

Sources for Advice

• Scarce training for AFO’s. It is a huge job with a lot of pressure. Your deans are making hiring and other important decisions based on your projections.

• Other AFO's

• Budget Office

• Controller’s Office

• Peers – Conference Networking

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Management & Working Reports

•Management Reports–Polished–Easy to understand (may be exceptions)–Always with a date–Limit to critical data–Charts

•Working Reports–Don’t need to be as polished – these are your “working papers”

–Detailed – so that you can respond to inquiries–Should have several balancing points –Don’t save over previous version – keep the history.

• Monthly PBL Reconciliation

• Monthly Area Reserve Cash Reconciliation

• Area Reserve - 5 year projections

• Commitment Tracking (w/ scanned documentation)

• Budget Available vs Budget Awarded

Sample Reports

PBL/CHANGE/SUMMARY

PBL CHANGE SUMMARY As of April 30, 2017

FY17 Initial FY17 Initial Current B.O. Current B.O. Current Net % of % of B.O.Operations Salary Salary Salary Net Operations Operations Net Total Change Operations Posn Area Total Net

BUDGETS & PBL CHANGES Allocations Allocations PBL PBL PBL to PBL to Total PBL FTE PBL

Admissions Administration 001-01-03A-1151-0001 12,916 175,896 175,896 175,896 (0) 12,916 12,916 0 188,812 0 2.00 188,812 0Processing 001-01-03A-1151-0006 79,684 559,483 565,756 565,756 0 74,848 74,848 0 640,604 1,437 13.65 640,604 0 Sub Totals 92,600 735,379 741,652 741,652 (0) 87,764 87,764 0 829,416 1,437 0 15.65 0 829,416 0

Enrollment Management 001-01-03A-1176-0001 33,425 180,204 118,608 118,608 0 33,425 33,425 0 152,033 (61,596) 1.50 152,033 0Enrollment Management Admin 148-05-03A-1176-7778 64,224 64,224 0 0 0 0 64,224 64,224 0.50 64,224 0 Sub Totals 33,425 180,204 182,832 182,832 0 33,425 33,425 0 216,257 0 (61,596) 0 1.50 0 216,257 0

Enrollment Information Technology 001-01-03A-1187-0001 22,659 1,093,037 1,131,824 1,131,824 0 0 0 0 1,131,824 16,128 17.50 1,131,824 0

Sub Totals 22,659 1,093,037 1,131,824 1,131,824 0 0 0 0 1,131,824 0 16,128 0 17.50 0 1,131,824 0

Financial Aid Counseling 001-01-03A-2972-0001 98,395 1,902,100 1,800,240 1,800,240 (0) 98,395 98,395 0 1,898,635 (101,860) 35.50 1,898,635 0Financial Aid Communication Center 001-01-03A-2972-0002 120,000 19,817 0 0 0 120,000 120,000 0 120,000 (19,817) 0.50 120,000 0

Sub Totals 258,444 1,961,551 1,820,057 1,820,057 (0) 256,881 256,881 0 2,076,938 0 (143,057) 0 37.00 0 2,076,938 0

Recruitment Admin ASC 148-05-03A-1177-7777 50,222 30,031 204,979 204,979 0 0 0 0 204,979 124,726 3.50 204,979 0Telecounseling 001-01-03A-1177-0002 250,500 0 0 0 250,500 250,500 0 250,500 0 0.00 250,500 0Recruiter 3 001-01-03A-1177-0003 30,000 42,529 47,476 47,476 (0) 16,000 16,000 0 63,476 (9,053) 1.00 63,476 0Recruiter 12 001-01-03A-1177-0082 0 0 48,864 48,864 0 16,000 16,000 0 64,864 64,864 1.00 64,864 0 Sub Totals 1,048,583 583,700 1,014,397 1,014,397 (0) 561,275 561,275 0 1,575,672 0 (56,611) 0 21.50 0 1,575,672 0

Registrar Office 001-01-03A-1152-0001 0 568,981 569,689 569,688 1 0 0 0 569,689 708 13.51 569,688 (1)Registrar Office - Athl Eligib. 001-01-03A-1152-0014 0 54,437 54,437 54,437 0 0 0 0 54,437 0 0.00 54,437 0Registrar - Misc 001-17-03A-1152-0057 0 40,428 40,428 40,428 0 0 0 0 40,428 0 1.00 40,428 0 Sub Totals 0 663,846 664,554 664,553 1 0 0 0 664,554 0 708 0 14.51 0 664,553 (1)

Equipment Replacement 001-01-06Q-7304-0998 41,471 0 0 0 41,471 41,471 0 41,471 0 0.00 41,471 0 Sub Totals 41,471 0 0 0 0 41,471 41,471 0 41,471 0 0 0 0.00 0 41,471 0

Area Reserve 001-01-03A-9404-0301 49,358 0 0 0 0 63,072 63,072 0 63,072 13,714 0.00 63,072 (0)Area Reserve 001-01-03A-9904-0301 (130,536) 0 0 0 295,771 295,771 0 295,771 426,307 0.00 295,771 0Area Reserve 001-15-03A-9904-0301 0 (1,676) (1,676) 0 (1,676) (1,676) (1,676) 0Area Reserve 148-05-03A-9904-0301 0 0 0 0 27,408 27,408 0 27,408 27,408 0.00 27,408 0 Sub Totals (3,701) 0 0 0 0 433,128 433,128 0 433,128 0 436,829 0 0.00 0 433,128 0

Enrollment Services Current PBL Totals 1,493,481 5,217,716 5,555,315 5,555,315 0 1,413,944 1,413,944 0 6,969,259 0 193,838 0 107.66 0 6,969,259 (0)

Budget Office Target Base - April 30, 2017 5,555,315 1,413,944 6,969,259

Net Difference 0 0 0 0 0 (0) (0) 0

Future Adjustments:

Registrars Psn Prog Support Supervisor 6,432 0 0 6,432Potential Actions within Recruitment/Reclass/Retention/Superv 11,372 0 0 0 11,372

0 0 0 0 00 0 0 0 00 0 0 0 0

Total Future Adjustments : 0 0 17,804 0 0 0 0 0 0 0 0 0 0 17,804

5/23/2017



PBL /DEPARTMENT/PAGE

FY16-17 PERMANENT BUDGET LEVEL SUMMARY As of April 30, 2017

Type Posn Posn FY16 MSI FY17 Merit/Reten Faculty Position Abolish Other Adj CurrentPosition Description Title JC Emp Posn No. Term FTE End Base Increase Beg. Base Salary Incr Promotion PID Reclass Position PBL Changes Needed Total Adj. PBL Comments

Administration 001-01-03A-1151-0001Employee Name PRINCIPAL ASSISTANT E P P 075247 12.0 1.000 53,267 959 54,226 0 54,226Employee Name DIRECTOR F P P 039474 12.0 1.000 119,518 2,151 121,669 0 121,669

00 Total Salaries 2.0000 172,786 3,110 175,896 0 0 0 0 0 0 0 0 175,896

Support Funds:01 Wages 1,000 0 1,000 0 1,00003 Goods & Services 4,416 0 4,416 0 4,41604 Travel 7,500 0 7,500 0 7,500 Total Support Funds 12,916 0 12,916 0 0 0 0 0 0 0 0 12,916

Grand Total 185,702 3,110 188,812 0 0 0 0 0 0 0 0 188,812

Processing 001-01-03A-1151-0006Employee name Program Assistant C P P 038041 1.000 28,644 528 29,172 0 1,356 0 1,356 30,528 PID JulyEmployee name Program Coordinator C P P 038818 1.000 37,312 671 37,983 0 0 37,983Employee name Student Svcs Manager E P P 039104 1.000 73,267 1,319 74,586 0 0 0 74,586Employee name PROG SUP SUPERV I C P P 039248 1.000 47,208 852 48,060 0 0 48,060Employee name Student Svcs Specialist E P P 039895 1.000 51,739 931 52,670 0 52,670Employee name Program Assistant C P P 041507 1.000 35,292 636 35,928 0 2,616 2,616 38,544 JANEmployee name Program Assistant C P P 041822 1.000 40,704 732 41,436 0 0 41,436Employee name Office Assistant 2 C P P 116396 1.000 24,912 492 25,404 0 1,212 0 1,212 26,616 PID AugustEmployee name Program Coordinator C P P 116397 1.000 37,008 672 37,680 0 0 0 37,680

00 Total Salaries 13.65 549,534 9,949 559,483 0 0 3,657 2,616 0 0 0 6,273 565,756

Support Funds:01 Wages 35,617 0 40,617 (4,836) (4,836) 35,78103 Goods & Services 35,467 0 30,467 0 0 30,46704 Travel 8,600 0 8,600 0 8,600 Total Support Funds 79,684 0 79,684 0 0 0 0 0 (4,836) 0 (4,836) 74,848

Grand Total 629,218 9,949 639,167 0 0 3,657 2,616 0 (4,836) 0 1,437 640,604

DEPARTMENT TOTAL SALARY 15.65 722,320 13,059 735,379 0 0 3,657 2,616 0 0 0 6,273 741,652DEPARTMENT TOTAL OPERATIONS 92,600 0 92,600 0 0 0 0 0 (4,836) 0 (4,836) 87,764DEPARTMENT GRAND TOTAL 814,920 13,059 827,979 0 0 3,657 2,616 0 (4,836) 0 1,437 829,416

Summary of changes to Operations PBL:Beginning Balance: 92,600Psn 41507 Reclassif ication (4,836)Operations PBL 87,764

Difference 0

Area Reserve Cash Reconciliation

Enrollment Management Reserves (Area 04) Projections As of: 4/30/2017

Actual & to Date Projected Projected Projected Projected Projected

Permanent Budget Level Funding (PBL) 2016 2017 2018 2019 2020 2021Area PBL 6,847,399$ -$ -$ -$ -$ -$ Less PBL Salaries (5,121,498)$ -$ -$ -$ -$ -$

Less Unit Operations (1,684,430)$

PBL Adjustments for the Year (55,425)$ 424,829$ -$ -$ -$ -$

Ending PBL Balance (Area Reserve) 8,299$ 433,128$ 433,128$ 433,128$ 433,128$ 433,128$

Cash In -Area Reserve 2017 2018 2019 2020 2021 2022Prior Year Balance Forward 899,322$ 278,957$ 8,469$ 12,383$ 16,298$ 20,212$

Init ial PBL to Cash Allocat ion (Includes Perm-Temp $) 8,299$ 433,128$ 433,128$ 433,128$ 433,128$ 433,128$

Net Income from NSP 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$

Fee Accounts 859,259$ 1,016,323$ 1,016,323$ 1,016,323$ 1,016,323$ 1,016,323$

Misc 618,399$ 104,398$ 104,398$ 104,398$ 104,398$ 104,398$

Total Cash In - Area Reserve 2,523,861$ 1,932,807$ 1,662,318$ 1,666,233$ 1,670,147$ 1,674,062$

Actual/Projected Projected Projected Projected Projected Projected

Cash Out - Area Reserve 2017 2018 2019 2020 2021 2022

Commitments to Enrollment Management (457,545)$ (336,343)$ (61,940)$ (61,940)$ (61,940)$ (61,940)$

Commitments to EIT (52,078)$ (79,675)$ (79,675)$ (79,675)$ (79,675)$ (79,675)$

Commitments to Recruitment (1,078,835)$ (1,169,378)$ (1,169,378)$ (1,169,378)$ (1,169,378)$ (1,169,378)$

Commitments to Regist rar (248,569)$ (30,000)$ (30,000)$ (30,000)$ (30,000)$ (30,000)$

Miscellaneous Commitments (1)$ (60,000)$ (60,000)$ (60,000)$ (60,000)$ (60,000)$

Equipment Replacement/1187-0004, 1187-0005 & 7304-0998 (98,308)$ (227,461)$ (227,461)$ (227,461)$ (227,461)$ (227,461)$

Total Cash Out - Area Reserve (1,935,691)$ (1,902,858)$ (1,628,455)$ (1,628,455)$ (1,628,455)$ (1,628,455)$

Actual Cash Balance - Area Reserve 588,184$

Less Commitments Projected to Post in FY17 (309,227)$

2017 Projected 2018 Projected 2019 Projected 2020 Projected 2021 Projected 2022 ProjectedProjected Cash Balance - Area Reserve 278,942$ 29,949$ 33,863$ 37,778$ 41,692$ 45,607$

Annual Net Gain / (Loss) - Revenue less Commitments (620,379)$ (249,009)$ 25,395$ 25,395$ 25,395$ 25,395$

5/23/2017



Commit #Area

# Area Name Unit Name Status eport Classificatio

Allocation Type/Budge

t ImpactFiscal Year

Fund Type Description Documentation

FY2017 Allocation

08-001-PROV 1 Prov ost Office











17‐016‐PROV 1 Prov ost Office

14-004-PROV-A

1 Faculty Senate

FY2016 PBL Effect

$ Amt from Area 68 JV #

Notes/JV Input Date FY17 FY18 FY19 FY20 FY 21 Encumbered

COMMIT /TRACKING/SCAN

BUDGET / SPEND

Provost FY17 Budget (All 3 Areas Combined)

Unit

Total Budget

Awarded

PBL Salaries (001

& 148‐05)

PBL Operations

(001 & 148‐05)

Salaries, Bens &

Operations (148‐01)

Area 68 Perm/Temp

Funding (001 & 148‐02)

Other Temporary Funding

(Includes EBB to OUE) (001)

Academic Success & Career Advising 1,066,736 702,170 26,415 63,756 274,395

Admissions 829,416 741,652 87,764

Assessment & Innovation 453,592 365,501 42,764 4,904 40,423

Corporate Relations 228,690 208,690 20,000

Enrollment Area Reserves 543,444 (9,049) 270,590 281,903

Enrollment Equipment Replacement 182,971 ‐ 41,471 141,500

Enrollment Information Technology 1,072,470 1,102,811 (75,341) 45,000

Enrollment Management Admin 213,629 180,204 33,425

Equity & Diversity 478,323 305,674 34,873 1,564 136,212

Freshman Seminar 116,999 54,110 30,889 32,000

Honors College 1,158,253 1,136,892 21,361

Institutional Research 748,370 713,050 16,968 18,352

Misc Small Units (ROTC/Ombuds, etc) 611,072 331,436 96,295 182,278 1,063

Museum of Arts 382,768 361,142 21,280 346

Native American Programs 414,771 317,922 13,928 2,169 80,752

New Student Programs 1,803,267 ‐ ‐ 1,803,267

Office of Undergraduate Education 971,779 552,566 36,805 1,306 5,687 375,415

Provost Administration 1,571,303 1,473,323 97,980

Provost Support / Commitments 919,018 ‐ ‐ 908,918 10,100

Recruitment & Marketing 2,471,671 1,014,397 567,775 849,499 40,000

Registrar 1,027,393 665,142 ‐ 362,251

Student Academic Success 286,136 286,136 ‐

Student Financial Services 2,071,214 1,852,819 218,395

Writing Program 379,286 269,130 54,156 56,000

Total Budget Awarded in Area 01 & 04 20,002,571 12,625,718 1,657,793 3,557,119 1,332,199 829,742

‐

Colleges 796,476 796,476

Colleges ‐ Partner Accommodation 500,000 500,000

Colleges ‐ Dean Searches 215,000 215,000

Other ‐ Non College 210,000 210,000

Grand Total Budget Awarded 21,724,047 12,625,718 1,657,793 3,557,119 3,053,675 829,742

Total Available Budget 20,572,722 12,706,658 1,873,608 3,035,299 2,168,924 788,233

Net Long / (Short) (5.3%) (1,151,325) 80,940 215,815 (521,820) (884,751) (41,509)

Sample Reports (cont’d)

• Budget Planning

• Expenditure History and To Date

• Allocation/Revenue History & To Date

• Net Revenue

5/23/2017



BUDGET /PLANNING

Enrollment Management Finan(Does not include 7/1

Unit ---->% of Total Totals

% of Admissions Admissions

Area Reserves

Enrollment Management

% of Enrollment Info Tech

Enrollment Information Technology

Incoming FundingSalaries - PBL 56% 5,271,400 75% 720,604 202,256 98% 1,071,978

Operations - PBL 17% 1,585,152 10% 92,600 14,947 33,425 2% 22,659 Revenue Generated (Net after fees) 28% 2,624,358 16% 150,186 0%

- Total Incoming Funding 100% 9,480,910 100% 963,390 14,947 235,681 100% 1,094,637

- Outgoing FundingSalaries Expense - PBL 54% (5,369,394) 89% (720,604) - (202,256) 95% (1,169,978)

Salaries Expense - Temporary 3% (262,370) 0% 0%

Salaries Expense - Revenue 5% (461,292) 0% 0%Benefits Expense - Revenue 2% (201,281) 0% 0%

Sub Total - Salaries/Benefits 64% (6,294,337) 89% (720,604) - (202,256) 95% (1,169,978)

Operations Expenses - PBL 17% (1,638,852) 11% (92,600) (33,425) 2% (22,659)

Operations Expenses - Temp 0% (33,108) 0% 0%Operations Expenses - Revenue 19% (1,905,746) 0% 4% (45,000)

Sub Total - Operations Expenses 36% (3,577,706) 11% (92,600) - (33,425) 5% (67,659)

Total Outgoing Funding 100% (9,872,043) 100% (813,204) - (235,681) 100% (1,237,637)

Net Long / (Short) -4% (391,133) 16% 150,186 14,947 - -13% (143,000)

BUDGET /PLANNING

CommitmentsTotal

Units Salary Operations Total Salary Benefits Operations Total Amount FTE

Admissions (741,652) (87,764) (829,416) 0 (829,416) 15.65

Enrollment Management (182,832) (33,425) (216,257) 0 (216,257) 1.50

Enrollment Information Technology (1,131,824) 0 (1,131,824) 0 (1,131,824) 17.50

Student Financial Services (1,820,057) (256,881) (2,076,938) 0 (2,076,938) 36.00

Recruitment & Marketing (1,014,397) (561,275) (1,575,672) 0 (1,575,672) 22.50

Registrar (664,554) 0 (664,554) 0 (664,554) 14.51

Equipment Replacement (need more $ - waiting for EIT Est) 0 (41,471) (41,471) 0 (41,471)

Move PBL from Provost's Area to EM Special Asst Psn (144,200) 0 (144,200) (144,200)

Enrollment Management Currently Committed on PBL (5,699,515) (980,816) (6,680,331) 0 0 0 0 (6,680,331) 107.66

Net Available (Funding less Currently Committed) (144,200) 633,128 488,928 0 0 299,000 299,000 787,928

Outstanding Commitments - Not Covered by PBL: Total

Fill out PBL for Special Asst (or Vice Provost for Enrollment Mgmt) Position (104577) (45,800) (45,800) 0 (45,800)

Funding from 102,653 102,653 102,653

Correction of Salary - move f rom NSP to Recruitment (87000) (11,404) (11,404) 11,404 3,991 15,395 3,991

Correction of Salary - move f rom NSP to Recruitment (75997) (7,210) (7,210) 7,210 2,524 9,734 2,524

Southern California Recruiter (currently - temp funds) (118135) (51,500) (25,000) (76,500) 0 (76,500)

Northern California Recruiter (currently - temp funds) (120743) (47,500) (15,000) (62,500) 0 (62,500)

Increase to Recruiter Operations for FY16, per discussion w ith WP (33,225) (33,225) 0 (33,225)

Salary increase for (5,000) (5,000) 0 (5,000)

Reclass f r Prog Asst to Program Specialist II (7,140) (1,000) (8,140) 0 (8,140)

Reclass for from Prg Ast to Prg Coord (3,336) (3,336) 0 (3,336)

Salary increase for TBD Sr. Admission Counselors (4 x $2,500) (10,000) (10,000) 0 (10,000)

New - Associate Director Transfer/Recruitment (55,000) (10,000) (65,000) 0 (65,000)

New - Associate Director Non-Res - CA (60,000) (15,000) (75,000) 0 (75,000)

New - Program Assistant in Admissions (30,672) (30,672) 0 (30,672)

New - Program Coordinator in Admissions (34,476) (34,476) 0 (34,476)

New Admissions Counselor (Tacoma) (45,000) (15,000) (60,000) 0 (60,000)

New - Visit Coordinator (122026) (45,000) (10,000) (55,000) 0 (55,000)

Total Outstanding Commitments - Not Covered by PBL (389,610) (91,000) (480,610) 18,614 6,515 0 25,129 (455,481)

Estimated Net Available/(Short) after All Commitments (533,810) 542,128 8,318 18,614 6,515 299,000 298,946 332,447 -4.8%

5% Reallocation Value to Give Up on July 1, 2017 (345,000) (345,100) 5.0%

Total Needed from Units on July 1, 2017 (12,653)

Total Committed

Revenue NeededPBL Needed

PBL Committed Temporary Funds Committed

Expenditure Tracking

5/23/2017



Looking at Expenditures at the 75% Mark

25% increase ’15 to ‘1683% increase ‘12 to ‘16

Tremendous increase in operations, due mainly to University initiatives.

Travel up 57% from ’15 to‘16, but down from ‘12.

Salaries up 50% ‘12 to ‘16

5/23/2017



Tracking Benefit Allocations on 001

5/23/2017



Questions?

On-the-Fly:Data Analysis for Ad Hoc Reporting

• Where does our data come from? Mostly large institutional datasets connected to reporting systems

– But also departmental/area datasets, external data and “shadow” books

• Sometimes business intelligence software connected to source data is not the most intuitive tool for ad hoc reporting

• For many, Microsoft Excel is still the “go to” tool for ad hoc reporting because of its familiarity and flexibility

Excel Tools for Ad hoc Reporting & Analysis

• Pivot Tables

– Analyze and summarize data

– Great for high level analysis and arranging tables for presentation

• PowerPivot and the Data Model

– Import datasets and establish relationships in the Data Model

– Use PowerPivot to unlock more advanced analysis tools and/or work with more complicated data sets

• Dynamic Charts

– Link chart data to pivot tables to create dynamic charts

– Use slicers to make charts interactive

• Calculated Fields and Items (Pivot) and Measures (PowerPivot)

• Collect Analyze Summarize

5/23/2017



QUESTIONS