Budget Training

Presented byKatrina Eskins, Budget Manager

FOAPAL – transaction coding

The FOAPAL is an acronym representing each element of the Chart of Accounts:

Fund – Where the money comes from

Organization – Who is spending the money

Account – What is the money spent for

Program – Why the money is collected or spent This is primarily a financial reporting designation and usually defaults with the org – examples include Academic, Support, and Administrative.

Activity – An optional code not currently used

Location – An optional code not currently used

Why

Who What

Where

Fund – ‘where’

FIMS Fund 4891

http://www.marshall.edu/wpmu/finance/chart-of-accounts/

Some Funds include:Fund Description type Retain balance

Education and General Tuition Allocation funds

119001 Academic Affairs E&G Allocations operating only no

119002 Administrative E&G Allocations operating only no

119004 E&G Allocation for Pooled personal services personal services only no

119007 Institutional E&G Allocation operating only no

119008 Continuing E&G Allocation operating and pers serv yes

159401 E&G Allocations - SOM operating and pers serv yes

189001 Academic Affairs E&G Allocations - COHP operating only no

189004 E&G Allocation for Pooled personal services personal services only no

Fee Funds

119003 E-Course operating and pers serv yes

119005 Other Fee Revenue operating and pers serv yes

159405 Other Fee Revenue - SOM operating and pers serv yes

189005 Other Fee Revenue - COHP operating and pers serv yes

Grant/Gift Funds

119301 Non-Federal Grant/Gift - Unrestr operating and pers serv yes

159501 Non-Federal Grant/Gift - Unrestr - SOM operating and pers serv yes

189301 Non-Federal Grant/Gift - Unrestr - COHP operating and pers serv yes

212501 College Federal Work Study personal services only no

Auxiliary Funds

309101 Housing and Dining Operations operating and pers serv yes

379101 Parking Operations operating and pers serv yes

Account

Account – A five or six character code used to classify revenues & expenditures by type and spending categories. It defines WHAT kind of revenue you are depositing, or for what you are spending funds.

5xxxxx - Revenue

6xxxx - Payroll and fringe benefit expenses

7xxxx - General expenses

8xxxx – Transfers

For budget purposes, the account indicates the type of budget transaction resulting in funding increases and decreases.

Budget Account Codes

Personal Services Budget Account Codes 60011 – Faculty Salaries 60019 – College Work

Study 60012 – Non-classified Salaries 6001C2 – Summer School 60013 – Classified Salaries 6001E – Annual

Increment 60014 – Extra Help 6001R – Faculty

Research 60015 – Graduate Assistants 6001S – Faculty Stipend 60016 – Student Assistants 6001T – Cell Phone

Stipend 60017 – Part Time Faculty 6001U – Internet

Stipend 60018 – Casual Help 600FB – Fringe Benefits

600FR – Fringe Budget Reserve (new in FY13)

Other Budget Account Codes70001 – Balance Forward budgets70002 – Allocated Revenue Budget (Operating funds provided by revenue budget – primarily used in revenue and auxiliary funds.)70003 – Budget Permanent Adjustment (Adjusts base Allocations for future years)70004 – Temporary Budget Adjustment (One time Allocation for current year)70006 – E&G Fee Base Allocation (Continuing base allocation from Tuition)70007 – Appropriation Budgets (Allocations from State Appropriations or Lottery)

70008 – Offset for Personal Services budgets (This negative budgets should total all the 6XXXX series budgets)70009 – Future Commitment Budget (Provides funds to cover future year portions of POs) 70017 – E&G Fee Annual Allocation (One time allocation from Tuition)70018 – Budget for non-mandatory cash transfers 70019 – Budget for Indirect Costs cash transfers70023 – Budget for Internal Services Reimbursement

FGIBDSR - Notes on budget of org 1234.

FGIBSUM – Available Balance by account type

MARSHALL UNIVERSITYBUDGET TRANSFER FORM

Transaction Date: 06/04/12

20,000.00 Accounting Period:

FROM TOFUND ORG ACCT* AMOUNT FUND ORG ACCT* AMOUNT123456 1000 70004 10,000.00 123456 2000 70004 10,000.00

TOTAL** 10,000.00 TOTAL** 10,000.00

Purpose: Moving funds for for printer purchase.

APPROVED:

DEAN/DIRECTOR DATE VICE PRESIDENT DATE

Transfer #BUDGET OFFICE DATE Date

Use Personal Services and Fringe Benefit Account Numbers on funds beginning with zero (0).*Account No 70003 - Permanent Adjustment*Account No 70004 - Temporary Adjustment

**One form must be submitted for each fund. TO and FROM totals must be the same.

Doc Total

FY2012

Budget Transfers

Funds must be the same.

Totals should match.

Budget Transfers may be requested by completing a budget transfer form available on the accounting forms web page and submitting via email to BudgetOffice@marshall.edu.

This transfer moves funds from org 1000 to org 2000 in fund 123456 using account number 70004.

Transfer requests must be routed through appropriate approval – such as Academic Affairs or SOM finance.

Other transfer request examples:

Please feel free to contact the budget office at any time with questions regarding how to complete a transfer request in order to accomplish the desired funding change.

Personnel Action Request Form

http://www.marshall.edu/human-resources/forms/

Before Starting a PAR or PAF

Make sure you have permission to hire.

Check your effective dates and deadlines: Calendars: http://www.marshall.edu/wpmu/finance/payroll-calendar/

http://www.marshall.edu/wpmu/academic-affairs/calendar-of-due-dates/

http://muwww-new.marshall.edu/human-resources/

Check that you have the employee’s current personal information. PPAIDEN - request access from HR: http://muwww-new.marshall.edu/human-resources/files/downloads/2011/11/HR-SERV-FORM-12.pdf

Check your budget NBAPBUD (pooled positions)There needs to be money in the account (see position

number guide), not just available balance in the fund/org

Permission

to HireNon-Classified positionsClassified Exempt positionsMURC positions http://muwww-new.marshall.edu/human-resources/files/downloads/2011/10/Proposed-Appointment-Form.pdf

Request for permission to hire:

Classified Non-Exempt Positions http://muwww-new.marshall.edu/human-resources/files/downloads/2011/10/Candidate-Disposition-Form.pdf

http://muwww-new.marshall.edu/human-resources/files/downloads/2011/10/Interview-Rating-Form.pdf

To:                        Department Contact  From:                    Debra Hart                             Director of Equity ProgramsDate:                    October 24, 2012Subject:                Permission to Hire Notification for New Employee

This memo serves as confirmation of approval to hire Incumbent Name for the position of Position Title (#000NUM).  The following steps must be completed prior to the start of employment: Employment Requirements:Background Check A background check must be completed for all new regular-status, benefits-eligible employees prior to the individual’s reporting date. The Release Form is available on the web at:  http://www.marshall.edu/hr/forms/. The form should be completed and returned to HRS as soon as possible. The employee will not be placed on the Payroll until the background check is completed. I-9 Form completion Employees must complete Employee Eligibility Verification per federal law. Lists of acceptable documents that establish identity and employment eligibility can be reviewed by accessing the HRS Forms web site and clicking on the Adobe INS Form I-9 at http://www.marshall.edu/human-resources/forms/.  (Open the form and scroll down to Page 3 of 3.)  New employee must present appropriate identification(s) in person. The employee will not be placed on the Payroll until the I-9 is completed. An employee may not report to work until the I-9 form is completed.      Educational Verification New employees (classified and non-classified staff) must submit educational verification (e.g. diplomas, transcripts, certifications) to Human Resource Services prior to the individual’s reporting date.  Documents may be submitted via email to recruiting@marshall.edu, or hard copy may be mailed/delivered to Human Resource Services (207 OM).  The employee will not be placed on the Payroll until the transcript/certification is on file.  Benefits If this is a benefits-eligible position, please register the employee for a Benefits Enrollment Workshop at http://www.marshall.edu/wpmu/human-resources/benefits-enrollment-session-request/as soon as the position is formally accepted. This will enable Human Resource Services to expedite the benefits process. Please notify the employee that copies of a marriage certificate and birth certificate(s) for all insured dependents must be submitted at the time of the Benefits Enrollment Workshop. PAR Process a PAR through the appropriate channels as quickly as possible to assure your new employee is placed on the payroll in a timely manner in conjunction with their employment date.  Banner Requirements:Data Form Complete and submit the Banner HR Person Data Form which can be accessed at the HRS Forms web site at http://www.marshall.edu/human-resources/forms/.   Training If access to the Banner Administrative Information System is required for this position, Basic Banner Navigation training must be completed prior to any privileges being granted to access the various modules.  Refer to http://www.marshall.edu/wpmu/human-resources/training/ for MUINFO account information and to register your new employee in Basic Navigation training.  General University ServicesRefer to Arriving Employee Information at http://www.marshall.edu/wpmu/human-resources/resources/arriving-employee-information/  You may wish to print out the listing because some of the items in the arriving employee information list are done by the new employee as well as others, such as the crucial items listed above.  The list will guide you and your new employee through the necessary steps for beginning employment at Marshall University.

Banner HR PrivilegesView Process

profileEmployee Identification and Demographic Information

PPAIDEN Identification and Demographic info

POIIDEN Employee Search Form

GOAINTL International Information

PEAEMPL Employment Information

Position Budget and Funding information

NBAPBUD Position Budget

NBAJOBS Employee Jobs

NBIJLST Employee Job Inquiry

NBAPOSN Position Definition

Organization/Position Information

NBIPORG Position List By Organization

NBIPINC Position Incumbent List

FTVORGN Organization Code Validation Form

Employee Pay and Leave information

PEIETOT Employee Year To Date Totals

PEIJTOT Job Year To Date Totals

PEIJHIS Employee Job History

PEILHIS Employee Leave History

PEALEAV Employee Leave Balances

Pooled Position Number Guide

Review budget for position in Banner using NBAPBUD and FGIBDSR

Position Title Type Position number *

Account number

Extra Help

Hourly – per hour Salary – per dates

141234 411234 60014

Graduate Assistant Salary – per dates 151234 60015

Student Assistant

Hourly – per hour Salary (RA)– per dates

161234 611234 60016

Part-time Faculty Salary 171234 60017

Casual

Hourly – per hour Salary – lump sum or dates

181234 811234 60018

Work Study Hourly – Initiated through Financial Aid - workflow 191234 60019

Summer School Salary C21234 6001C2

Overtime Lump sum – past dates – include calculation 1F1234 6001F

Faculty Stipends Salary – per dates or lump sum 1S1234 6001S

Faculty Research Salary – per dates or lump sum 1R1234 6001R

Cell Phone Stipends Stipend – per month 1T1234 6001T

Internet Stipends Stipend – per month 1U1234 6001U

* Last four digits of position number will be org number. The example positions are paid from org 1234.

Full time regular status positions must start on the first day of a pay period and may not be back dated.

1

1

2

2

Pooled positions must include a begin and end date which may not overlap fiscal years.Please include full name as it appears on Social Security Card – Last name, First name and full middle name.

3 3

3Include accurate Social Security and MU 901 numbers. If prospective employee does not have a 901 number, Human Resources will assign.

4

4

4 Obtain accurate employee residence and demographic information at point of contact.

45

5 Include the department/org in which the employee will be working.

6

6 Include a race designation based on the following.

Jan, Mar, May, Jul, Aug, Oct, Dec – 1st and 17th;Apr, Jun, Sep, Nov – 1st and 16th; Feb – 1st and 15th.

Racial Designations

78

9 1011

11

12

7

8

9

10

12

Make sure that the Title matches the position number.

Refer to the Position Number Guide. Make sure that the position and Title match. The last four digits of the position number will need to match the org listed for pooled positions. If this is a new regular status employee and a new position number is to be assigned please write TBD.

Indicate how the employee is to be paid. This should match the position number and title. Regular status employees are per year. Others are per hour, semester, term or dates, etc.Enter the fund and org that the position will be paid from. If there is more than one fund/org combination enter “see below” and detail it in the Explanatory Remarks section. Note: the last four digits of the position number will need to match the org listed for pooled positions. Make sure budget is available in the fund/org/account. If needed, request budget transfer.For a regular status employee who is not full time, the percentage (FTE) should be indicated.

11

The current salary or rate should be entered with consideration to the type of position. It must match the position number and title and be consistent with the “Per” description entered in 10.

13

14

13

14

Carefully choose the most applicable type of personnel action. For example – if a change is being made in accordance with a reclassification determination, the action would be ‘Reclassification’ and not ‘Rate Change’ and/or ‘Title Change’.

Use the Explanatory Remarks section to explain the requested action more completely:

• If this is an hourly position or a stipend include calculations of the total amount to encumber.

• If there is more than one funding source indicate each fund/org, the percentage and the dollar amount. Percentages must round to 2 decimal places. For example, we are unable to spit a $10,000 salary $8,620 (86.2%) and $1,380 (13.8%). We will be required to round to$ 8,600 and $1,400.

• If the position is being paid from a MURC account, enter the MURC fund/org

• Make comments regarding anything relevant to the employment, pay or funding of the position.

• Please include as much information as possible. The state requires us to code LOA, Dismissals, Resignations, etc for their records.

15

15Make sure that the PAR is routed to the appropriate people. If this is a MURC position, make sure that it gets a MURC signature. If your department is under Academic Affairs, make sure that it goes to the Academic Affairs budget office.

16 Attachments. • If an attachment is necessary make sure that it is attached and referenced on the

PAR itself.

• Make sure all authorization forms and time sheets are filled out completely and match the information that is on the PAR.

Budget Managereskinsk@marshall.eduPhone: 304-696-7096

Katrina Eskins

Senior Budget Analystferguson51@marshall.eduPhone: 304-696-6232

Michael Ferguson

Contact Information…

Budget Office/Finance Links:

www.marshall.edu/wpmu/finance

Human Resources Forms Link:http://www.marshall.edu/human-resources/forms/

BudgetOffice@marshall.edu