BUDGET DIVISION UNIVERSITY BUDGET OFFICE

Transcription

1 BUDGET DIVISION UNIVERSITY BUDGET OFFICE The University Budget Office is responsible for the development, implementation, maintenance, and control of University budgets, based on allocations approved through appropriate academic and administrative processes. The University of Georgia major budgetary units which include funding from general, departmental services, sponsored, auxiliary, and agency operations are as follows: Resident Instruction Forestry Research Forestry Cooperative Extension Service Skidaway Institute of Oceanography Agricultural Experiment Stations Cooperative Extension Service Marine Extension Service Marine Institute Veterinary Medicine Experiment Station Veterinary Medicine Teaching Hospital Athens & Tifton Veterinary Laboratories Veterinary Medicine Agricultural Research Auxiliary Enterprises Student Activities Capital Budget Summary of Major Accomplishments: The University s central budgeting process continues to evolve from an incremental basis to a performance based system. The University Budget Office continues to take steps in aligning this process with the University s strategic planning process that is used to identify and select strategic actions and guide the allocation of resources. This has been achieved by improving the budget development process used by senior administration in developing appropriate performance measures on which to base resource allocation to the academic and service units in support of institutional priorities. (Resource Optimization Goal 2) Continued to assist internal staff in differentiating the costs of operating UGA from those of other University System institutions and effectively articulated this to our state leaders and private partners to justify a greater level of financial support from them. As a result, the tuition policy adopted by the Board of Regents provides a greater differentiation between tuition assessed at Georgia s research universities and the tuition assessed at its other institutions. Steps taken to align tuition assessed to students enrolled in the University s professional programs, both graduate and undergraduate, with those of peer programs has minimized the E-1

2 impact these increases will have on access to the various programs. (Resource Optimization Goal 2) Progress continued with the Senior Vice Presidents for Academic Affairs and Finance & Administration in building on the modifications that were made to the budget development process during the past several fiscal years. A major objective of incorporating the budget development process into the Five-Year Program Planning Process has been to take what had been perceived by vice presidents and deans as a closed process and make it much more participatory. This ensures that each school and college has the opportunity to be evaluated on common criteria including credit hour production, credit hours per instructional faculty EFT, and grants awarded as a percentage of state funded support, as well as criteria that is unique to the unit. In addition, greater utilization of the University s strategic plan was made in determining funding priorities and budget restoration initiatives for FY (Resource Optimization Goal 2) Worked closely with the Board of Regents in garnering support for a 5% tuition increase for incoming in-state freshmen with a related monetary increase for incoming out-of-state freshmen, a 4% increase for in-state graduates, and a 2.7% increase for out-of-state graduates in FY 2014 to help offset the impacts of reductions in state support and to provide the Provost with budget resources to allocate to the academic units for faculty positions. Worked closely with the Senior Vice President for Academic Affairs & Provost and the Senior Vice President for Finance & Administration to develop the following budget reduction plans: for the FY 2013 original budget to meet a net reduction of 2.3%; for the FY 2013 amended budget to meet a net reduction of 5.0%; and for the FY 2014 original budget to meet an overall 5.0% reduction in state appropriated funding. Continued coordination with the Office of the CIO in implementing major steps toward upgrading our mainframe computing infrastructure to provide better service to our students, faculty, and staff. (Operational Practices Goal 4) Gained Board of Regents approval on the following mandatory student fees for FY 2014: - Activity Fee at $78 per semester - Facilities Fee at $80 per semester - Recreation Fee at $15 per semester - Technology Fee at $114 per semester - ConnectUGA Fee at $12 per semester - Health Fee at $196 per semester - Transportation Fee at $116 per semester - Athletic Fee at $53 per semester - Green Fee at $3 per semester E-2

3 Assisted the Senior Vice Presidents for Academic Affairs and Finance & Administration in supporting and enhancing the Advisory Forum that was formed in FY This group, comprised of the key fiscal affairs personnel from the major academic and administrative units, meets quarterly to discuss administrative and fiscal affairs issues. (Organizational Performance Goal 4) The University Budget Office continued to collaborate with Departmental Financial Systems in providing enhanced features for the web-based electronic submission of Budget Amendment and Budget Development documents. (Operational Practices Goal 4) Continued to work closely with Departmental Financial Systems, Human Resources, and Payroll in enhancing procedures and guidelines for electronic submission of budget amendments from the department level through the various administrative approval levels. Currently, all campus units utilize the application for electronic submission of budget amendment documents. (Operational Practices Goal 3 and Goal 4) Major effort was put into communicating, reporting and overall supervision of special funding programs including Capital Projects, Special Funding Initiatives, Traditional Industries Program, Georgia Research Alliance Program and Major Repair and Replacement Funds (MRR). A large number of special ad hoc budget reports were prepared throughout the year to assist various levels of administration with customized reports as requested. A number of reports and data were prepared for the Regents Central Office to satisfy requests from members of the State Legislature, Office of Planning and Budget, and Regents' committees. (Organizational Performance Goal 1) The University Budget Office continued the conversion of any remaining paper files to an electronic format through a Document Imaging System. The Document Imaging System not only allows for conversion of paper files currently held in the Budget Office, but also allows for the storage of electronically submitted budget amendment and personnel documents for file purposes. (Operational Practices Goal 4) Through the existing training protocol within the University Budget Office, the Budget Training Team conducted a number of training seminars on the following topics: - Accessing budget and expenditure information on the mainframe computer system, - Training in Query Management Facility (QMF) that enables campus users to access data stored on the mainframe for ad hoc reporting needs, - The preparation of personnel reports and budget amendments for beginners, and - The preparation of personnel reports and budget amendments for the intermediate user. (Make UGA A Great Place to Work Goal 1) E-3

4 Along with Mary Adams and the Assistant Vice President for Finance and Administration, coordinated the annual Campaign for Charities that resulted in UGA employees contributing over $405,914 to various service organizations throughout the state. Summary of FY 2014 Goals: Continue to assist Board of Regents staff in shaping modifications and enhancements to their internal budget submission, review, and analysis processes. This also requires making modifications to UGA s existing internal budget development process in order to respond to changes in the Board of Regents process. (Resource Optimization Goal 2) Build upon the improved relations that UGA has enjoyed with the Regents Budget Office, the Office of Planning and Budget, and the Legislative Budget Office in order to anticipate budget policy developments and opportunities to increase the level of state support provided by the State of Georgia to UGA. (Organizational Performance Goal 1) Continue to make progress toward improving the budget development process by assisting the senior administration in developing appropriate performance measures on which to base resource allocation to the academic and service units in support of institutional priorities. (Resource Optimization Goal 2) Continue to provide assistance to the University s senior administration in developing appropriate criteria on which to base resource allocation, as well as developing various strategies in achieving UGA s tripartite mission, while dealing with the volatile economic climate. (Resource Optimization Goal 2) Continue to work with internal staff to differentiate the costs of operating UGA - a Carnegie I Research Institution - from those of other institutions and effectively articulate this to our state leaders and private partners to justify the need for a greater level of financial support. (Resource Optimization Goal 2) Continue to work closely with the Office of the Chief Information Officer in the reorganization of Information Technology providers to ensure that the administrative computing needs of campus will continue to be met with an unparalleled level of service. (Operational Practices Goal 4) Maintain efforts to convert paper files in the University Budget Office to electronic format using the Document Imaging System. (Operational Practices Goal 3) Following the guidelines established by the Finance & Administration Employee Recognition Committee, enhance the new University Budget Office Employee Recognition Program to recognize the hard work, dedication and achievements of Budget Division employees. (Make UGA A Great Place to Work Goal 5) E-4

5 Provide encouragement and opportunity for the University Budget Office staff to participate in Finance & Administration Staff Development Programs. (Make UGA A Great Place to Work Goal 1) Continue to upgrade current security measures within the University Budget Office to enhance the level of security currently in place and further improve security in identified areas where security measures should be increased. This commitment fits the initiative within the Business Services Building for Pandemic Response and Disaster Recovery/Business Continuity planning. (Physical Environment Goal 2) Salary Increase History: Below is a history of the salary increase appropriations dating back to Fiscal Year : Academic Non-Academic % 5.0% % 7.5% % 10.0% % Begin December 10.0% Begin October % 7.5% $400 Per Position $400 Per Position None 2.5% % 7.5% (a) 5.0% 5.0% (b) 5.0% Begin September 5.0% Begin September (c) 5.0% Begin September Greater Than $400 Per Person or 5.0% None None (d) 9.5% 9.5% But No Less Than $500 Per Person (e) 10.0% 10.0% (f) 11.0% 11.0% (g) 11.5% 11.5% (h) 11.0% 11.0% (i) 6.25% 6.25% (j) 6.5% 6.5% (k) 4.5% 4.5% (l) 8.5% 8.5% (m) 5.5% 5.5% (n) 4.0% 4.0% (o) 4.0% 4.0% (p) 4.0% 4.0% (q) 4.0% 4.0% (r) 1.5% Faculty Only 0.0% (s) 3.0% Begin October 3.0% Begin October (t) 2.0% 2.0% E-5

6 (u) 5.0% 5.0% (v) 6.0% 6.0% (w) 6.0% 6.0% (x) 6.0% 6.0% (y) 6.0% Begin September 6.0% Begin September (z) 4.0% 4.0% (aa) 3.0% 3.0% Begin October (ab) 4.5% 4.5% Begin October (ac) 3.25% But No Less Than 3.25% Begin October But No Less $750 Per Person Less Than $750 Per Person (ad) None None (ae) 2.0% 2.0% (af) 2.0% Begin January 2.0% Begin January (ag) 4.0% Begin January 4.0% Begin January (ah) 3.0% Begin January 3.0% Begin January (ai) 3.0% Begin January 3.0% Begin January (aj) None None (ak) None None (al) None None (am) None None (a) (b) (c) (d) (e) (f) The budgetary organization average for total salary increases given in encumbered positions was limited to 6% for both academic and non-academic positions The budgetary organization average for total salary increases given in encumbered positions was limited to 6% for academic and 7% for non-academic positions The budgetary organization average for total salary increases given in encumbered positions was limited to 6% for academic positions only. Salary increases were rescinded in July, 1975, by special session of the Georgia Legislature. A court action was filed and the salaries were reinstated in February, 1976, retroactive to 9/1/ The 9.5% salary increase was designated as follows: 2.5% position index increase; 3.5% cost-of-living increase; and 3.5% to be distributed on the basis of merit. All regular non-academic employees received no less than a $500 increase Although only 9.5% was allocated for salary increase funds, the Regents' guidelines referred to it as a 10% salary increase to be awarded as follows: 2.5% position index increase; 2.5% cost-of-living increase; and the remaining 5% to be distributed on the basis of merit Although only 8.6% was allocated for salary increase funds, the Regents' guidelines allowed an 11% salary increase to be awarded as follows: 2.5% position index E-6

7 increase; 3% cost-of-living increase; and 2.5% to be distributed on the basis of merit effective July 1 and the remaining 3% to be distributed on the basis of merit effective January 1. The University policy reduced the guidelines to 10.5%; 7.5% on July 1st and 3% on January 1st. (g) (h) (i) (j) (k) (l) (m) (n) (o) Although only 10.6% was allocated for salary increase funds, the Regents' guidelines referred to an 11.5% salary increase to be awarded as follows: 2.5% position index increase; 3.25% cost-of-living increase; and 5.75% to be distributed on the basis of merit effective July Although only 10.5% was allocated for salary increase funds, the Regents' guidelines referred to an 11.0% salary increase to be awarded as follows: 2.5% position index increase; 3.0% cost-of-living increase; and 5.5% to be distributed on the basis of merit effective July The 6.25% salary increase was designated as follows: 2.5% as a position increase and 3.75 designated as a merit increase. Regents' guidelines imposed a 8.5% maximum increase with exceptions for promotions The 6.5% salary increase was designated as follows: 2.5% as a position index increase and 4% as a merit increase. Internal guidelines were based on a sliding scale whereby lower paid personnel were allowed a larger percentage increase The 4.5% salary increase was designated as follows: 2.5% as a position index increase and 2% as a merit increase The 8.5% salary increase was designated as follows: All regular employees were to receive a minimum 4.0% incremental increase with the remaining 4.5% to be awarded as merit increase. Regents' guidelines imposed a 13.0% maximum increase with exceptions for promotions, exceptional merit increase or other justifiable reason The 5.5% salary increase was designated as follows: 1.5% cost-of-living increase and 4.0% merit increase. Regents' guidelines imposed a 10.0% maximum increase with exceptions for promotions, exceptional merit increase or other justifiable reason The 4.0% salary increase was designated as follows: 1.5% cost-of-living increase and 2.5% merit increase. Regents' guidelines imposed an 8.0% maximum increase with exceptions for promotions, exceptional merit increase or other justifiable reasons The 4.0% salary increase was designated as follows: 1.5% cost-of-living increase and 2.5% merit increase. Regents' guidelines imposed an 8.0% maximum increase with exceptions for promotions, exceptional merit increase or other justifiable reasons. E-7

8 (p) (q) (r) (s) (t) (u) (v) (w) The 4.0% salary increase was designated as follows: 1.5% across-the-board increase and 2.5% to be distributed on the basis of merit. Regents' guidelines imposed an 8.0% maximum increase with exceptions for promotions, exceptional merit increase or other justifiable reason The 4.0% salary increase was designated as follows: 1.5% across-the-board increase and 2.5% to be distributed on the basis of merit. Regents' guidelines imposed an 8.0% maximum increase with exceptions for promotions, exceptional merit increase or other justifiable reason The 1.5% increase was approved for faculty only on a merit basis. The Regents' guidelines imposed a 4% maximum increase with allowances for exceptions for promotions, gender adjustments, and other exceptions which require prior approval from the Chancellor. Administrative, technical, and staff positions received no salary increases The Regents allocated 3% for both faculty and staff. The University was allowed to add additional funds from internal sources of about 1.5% for a total salary package of 4.5%. The Regents' guidelines provided for merit increases of 0% - 6% with exceptions allowed for promotions, gender, and special market adjustments The Regents allocated 2% for both faculty and staff. The University was allowed to add additional funds from internal sources of.66% for employees earning over $35,000 and 1.66% for employees under $35,000. The Regents' guidelines provided for merit increases of 0% - 4% with exceptions allowed for promotions, gender, and special market adjustments The Regents allocated 5% for both faculty and staff. The Regents' guidelines provided for merit increases of 0% - 10% with exceptions allowed for promotions, gender, and special market adjustments The Regents allocated 6% for both faculty and staff. The Regents' guidelines provided for merit increases of 0% - 10% with exceptions allowed for promotions and exceptional meritorious performance The Regents allocated 6% for both faculty and staff. The Regents' guidelines provided for merit increases of 0% - 10% with exceptions allowed for promotions and exceptional meritorious performance. (x) The Regents allocated 6% for both faculty and staff. The Regents guidelines provided for merit increases of 0% - 10% with exceptions allowed for promotions and exceptional meritorious performance. (y) The Regents allocated 6% for both faculty and staff beginning September 1, The Regents guidelines provided for merit increases of 0% - 10% with exceptions E-8

9 allowed for promotions and exceptional meritorious performance. (z) The Regents allocated 4% for both faculty and staff. The Regents guidelines provided for merit increases of 0% - 10% with exceptions allowed for promotions and exceptional meritorious performance. (aa) The Regents allocated 3% for both faculty and staff beginning on the contract date for academic year employees and October 1, 2000, for fiscal year employees. The Regents guidelines provided for merit increases of 0% - 10% with exceptions allowed for promotions and exceptional meritorious performance. (ab) The Regents allocated 4.5% for both faculty and staff beginning on the contract date for academic year employees and October 1, 2001, for fiscal year employees. The Regents guidelines provided for merit increases of 0% - 10% with exceptions allowed for promotions and exceptional meritorious performance. (ac) (ad) (ae) The Regents allocated 3.25% for both faculty and staff beginning on the contract date for academic year employees and October 1, 2002, for fiscal year employees. The Regents' guidelines provided for merit increases of 0% - 7% with exceptions allowed for promotions and exceptional meritorious performance. UGA guidelines provided for a minimum $750 salary increase plus a cost of employment increase of $120 (fiscal year) or $100 (academic year) for employees whose current salary is less than $40,000 and a cost of employment increase of $60 (fiscal year) or $50 (academic year) for employees whose current salary is between $40,000 and $55,000 with exceptions to the cost of employment increase allowed if the employee is not Athensbased The Regents allocated no salary increase for faculty or staff The UGA Pay Plan provided that no employee would have an annual salary below $17,000. The Regents allocated 2.0% for faculty and staff beginning January 1, 2005, for both academic and fiscal year employees. The Regents' guidelines provided for merit increases of 0% - 4%, not exceeding $1,600 on an annualized basis. Exceptions to this policy were promotions and reclassifications, counteroffers, market adjustments, equity adjustments, and exceptional meritorious performance. Merit-based salary increases could not exceed 2% in the aggregate within each major budgetary unit. This 2% limit did not include promotions, reclassifications, market or equity adjustments, or funds required to raise the annual salary for current employees to $17,000. (af) The UGA Pay Plan provided that no employee would have an annual salary below $17,500. The Regents allocated 2.0% for faculty and staff beginning January 1, 2006, for both academic and fiscal year employees. The Regents' guidelines provided for merit increases of 0% - 5%. All employees in salary grades 040 and below must receive at least a $500 (annual full-time equivalent) adjustment to their salary. Exceptions to this policy were promotions and reclassifications, counteroffers, market adjustments, equity E-9

10 adjustments, and exceptional meritorious performance. Merit-based salary increases could not exceed 2% in the aggregate within each major budgetary unit. (ag) (ah) (ai) (aj) (ak) (al) The UGA Pay Plan provided that no regular employee would have an annual full-time equivalent salary below $19,000. The Regents allocated 4% for faculty and staff beginning January 1, 2007, for both academic and fiscal year employees. The Regents guidelines provided for merit increases of 0% to 6%. Effective January 1, 2007, all employees with an annual full-time equivalent salary below $19,000 must receive a base salary adjustment to reach a minimum salary of $19, The UGA Pay Plan provided that no regular employee would have an annual full-time equivalent salary below $20,000. The Regents allocated 3% for faculty and staff beginning January 1, 2008, for both academic and fiscal year employees. The Regents guidelines provided for merit increases of 0% to 8%. Effective January 1, 2008, all employees with an annual full-time equivalent salary below $20,000 must receive a base salary adjustment to reach a minimum salary of $20, The UGA Pay Plan provided that no regular employee would have an annual full-time equivalent salary below $21,000. The Regents allocated 2.5% for faculty and staff beginning January 1, 2009, for both academic and fiscal year employees, while an additional ½% was allocated from University sources to help mitigate the impact of growing costs and inflationary pressures. The Regents guidelines provided for merit increases of ½% to 10%. All faculty and staff will receive a minimum of ½% salary increase. Effective January 1, 2009, all employees with an annual full-time equivalent salary below $21,000 must receive a base salary adjustment to reach a minimum salary of $21, The Regents allocated no salary increase for faculty or staff The Regents allocated no salary increase for faculty or staff The Regents allocated no salary increase for faculty or staff. (am) The Regents allocated no salary increase for faculty or staff. The UGA Pay Plan provided that no regular employee will have an annual full-time equivalent salary below $22,000. (an) The Regents allocated no salary increase for faculty or staff. Budgetary Increases and Reallocation of Resident Instruction Funds FY 2013: Budget reallocations are necessary as an ongoing process as needs are reviewed and assessed for Resident Instruction units. Budgetary increases, reallocations, and decreases occurring by amendment during the fiscal year are shown as Exhibit A. Exhibits E-10

11 summarizing budgetary activity are included with this report as follows: Exhibit A - Budgetary Reallocations (FY 2013) Exhibit B - Capital Budget Projects (FY 2013) Exhibit C - Resident Instruction - General Operations ( ) Exhibit D - Agricultural Experiment Stations - General Operations ( ) Exhibit E - Cooperative Extension Service - General Operations ( ) Exhibit F - Resident Instruction - Sources of General Funding ( ) Exhibit G - Total Operating Revenue - By Budgetary Unit (FY 2013) Exhibit H - Comparison of General and Sponsored Funds ( ) Exhibit I - Summary of General Operations Sources of Funding ( ) Exhibit J - Summary of Sponsored Operations ( ) Exhibit K - Analysis of Student Fee Income ( ) Exhibit L - Academic Year Faculty Salary Averages ( vs ) Exhibit M - Comparison of Original Budgets ( vs ) Exhibit N - Comparison of General Funds Budgeted ( vs ) Exhibit O - Analysis of Budgeted Operating Revenue Increases ( , and ) Exhibit P - Analysis of Total Operating Budget Increases ( , and ) Exhibit Q - Analysis of Budgeted EFT Positions ( , and ) Exhibit R-1 Exhibit R-2 Exhibit R Resident Instruction FY 2013 and FY 2014 Budget Comparison - Forestry Research FY 2013 and FY 2014 Budget Comparison - Forestry Cooperative Extension Service FY 2013 and FY 2014 Budget E-11

12 Comparison Exhibit R-3 Exhibit R-4 Exhibit R-5 Exhibit R-6 Exhibit R-7 Exhibit R-8 Exhibit R-9 Exhibit R-10 Exhibit R-11 Exhibit R-12 Exhibit R-13 Exhibit R-14 Exhibit R-15 - Agricultural Experiment Stations FY 2013 and FY 2014 Budget Comparison - Cooperative Extension Service FY 2013 and FY 2014 Budget Comparison - Marine Extension Service FY 2013 and FY 2014 Budget Comparison - Marine Institute FY 2013 and FY 2014 Budget Comparison - Veterinary Medicine Experiment Station FY 2013 and FY 2014 Budget Comparison - Veterinary Medicine Teaching Hospital FY 2013 and FY 2014 Budget Comparison - Athens and Tifton Veterinary Laboratories FY 2013 and FY 2014 Budget Comparison - Veterinary Medicine Agricultural Research FY 2013 and FY 2014 Budget Comparison - Skidaway Institute of Oceanography FY 2013 and FY 2014 Budget Comparison - Auxiliary Enterprises FY 2013 and FY 2014 Budget Comparison - Student Activities FY 2013 and FY 2014 Budget Comparison - Capital Budget FY 2013 and FY 2014 Budget Comparison - All Budgetary Units FY 2013 and FY 2014 Budget Comparison E-12

13 BUDGET DIVISION CAPITAL BUDGETS Capital Budgeting cooperates with various divisions within Finance & Administration to ensure that the University s high volume of facilities related projects are administered appropriately. Capital Budgeting works closely with the University senior administration, University System of Georgia Office of Real Estate & Facilities, Georgia State Financing and Investment Commission (GSFIC), UGA Real Estate Foundation, University Housing, UGA Athletic Association, Auxiliary Services, Parking Services, and each individual academic department on construction related issues. Summary of Major Accomplishments: In FY 2013 the Capital Budgeting unit, in conjunction with the Facilities Management Division (FMD) and the Office of University Architects (OUA), facilitated the disbursement of more than $13.3M in MRR funds allocated by the state. The Budget Office also worked hand-in-hand with the College of Agriculture and Environmental Sciences (CAES) to disburse an additional $4.0M in MRR funds that were apportioned specifically for the CAES. The state also provided capital project funding in the amount of $52.3M for construction of the Veterinary Medical Learning Center, $2.5M for the Griffin Food Technology Center, and $2.5M for phase two of the Rock Eagle 4H Facility (Cabin Replacement) project in FY13. The Budget Office worked directly with the Georgia State Financing and Investment Commission (GSFIC), the Board of Regents (BOR), and the University Business & Accounting Services division to procure services, report expenditure progress, and request reimbursement for all of these funds. At the end of FY13, the Budget Office took the lead in submitting the University s Four- Year ( ) Capital Improvement Plan and Capital Funding Request to the BOR. This effort required participation from multiple units within Finance & Administration and across campus. The recommended plan, which included four Major Capital Projects (projects with a budget > $5.0M) and nine Minor Capital Projects (projects with a budget < $5.0M) was approved by President-elect Morehead in June of After the proposed projects were reviewed by the BOR, the University s Budget Office submitted them to the Governor s Office of Planning and Budget for final consideration. At the time of this report, UGA had received direction from the Regents Office to proceed with design efforts for the top priority Large Capital Project in anticipation that it would receive state funding support as early as FY15. Summary of FY 2014 Goals: In FY14 the Capital Budgeting unit will seek to improve on the University s ability to procure and expend the state s Capital Outlay in a more timely manner. Such efforts will strive to meet new spending requirements established by the BOR and will require collaboration among multiple divisions across campus. E-13

14 The Capital Budgeting unit will also work closely with OUA to execute the fifth and final phase of construction at the Health Sciences Campus. To date the Budget Office has helped identify and procure roughly $45M in funding from internal University sources and Auxiliary Enterprise units to execute the initial phases. The closing phase of work is budgeted just under $5.0M and will include the Commissary and the Carnegie Library. These renovations will be executed under two separate contracts, each within the University s delegated authority. E-14

15 BUDGET DIVISION DEPARTMENTAL FINANCIAL SYSTEMS The Budget Division s Departmental Financial Systems exist to provide integrated computer applications focused on meeting departmental needs and requirements for accurate financial reporting. Using the Departmental Financial Systems applications, departments may prepare yearly budgets; prepare and track budget amendment and personnel documents; review accounting information and integrate cost center information; and review financial data. Summary of Major Accomplishments In February 2013 campus users began using UGAID in place of SSN for completion of personnel forms. A new electronic workflow system (UGARUSS) was released based on community source development tools from Kuali Foundation in July. o Development of off-campus equipment request, renewal, and return forms in UGARUSS allowed EITS to save over $50,000 in software license fees. Summary of FY 2014 Goals Expand the use of UGARUSS off-campus equipment forms to all units on campus. Develop additional workflows in UGARUSS, such as leave requests and reporting. E-15

16 EXHIBIT A Page 1 of 5 UNIVERSITY OF GEORGIA BUDGETARY REALLOCATIONS Fiscal Year 2013 President EEO/AA Data Review $ 40,000 EEO - Staffing and General Operations 84,000 Internal Auditing - Personal and Non-personal Services Funding 14,167 Senior Vice President for Academic Affairs & Provost Academic Support: Office of the Senior Vice President for Academic Affairs Total - President $ 138,167 New Student and Financial Aid Systems Initiative (Collegiate Project Services) (Year 1 of 3) 1,554,063 Summer 2012 Support 1,550,000 2nd Faculty Hiring Initiative Startup 842,917 International Education - New Director 62,609 International Education - Schwarzer travel funds 7,500 Enterprise IT Services Tim Chester Salary Differential (based upon promotion to Vice President) 12,000 FY 2014 License Acquisitions - Prepay 2,038,935 Schools & Colleges College of Agriculture & Environmental Sciences Subtotal - Academic Support $ 6,068,024 Bamboo Farm 75,000 Ombudsman Supplement - Gibson 3,405 Franklin College of Arts & Sciences Genetics - 2nd Year Funds for A. Sweigart - Bennetzen's Counteroffer 95,000 Genetics - Startup Funds - Alan Moore 175,000 Faculty Ombudsperson - Jones 5,000 School of Ecology Water Damage (replacement of HPLC) 35,000 College of Education Louis Castenell's Salary 194,000 New Dean Salary ($265,000/year) 28,967 erate Return 64,938 New EdD Program Approved by BOR 47,000 College of Environment & Design Crowley Salary Commitment (ongoing until Crowley retires) 155,832 College of Engineering Faculty of Engineering 149,000 Transfer of CAES Faculty to Engineering 1,000,000 One-time Startup Funding: Renovations and Building Expenses 2,567,906 Startup for New College 1,060,097 Graduate School Graduate Application Fees 500,000 E-16

17 EXHIBIT A Page 2 of 5 UNIVERSITY OF GEORGIA BUDGETARY REALLOCATIONS Fiscal Year 2013 College of Public Health Funds for Use on 1324 S. Lumpkin St. Building 400,000 College of Veterinary Medicine e-rate Return (one-time allocation) 3,300 Medical Partnership Personal Services Funding from State Appropriation 400,545 Professional Programs Tuition Differential TCB - MBA Program at Athens 10,656 TCB - Master of Accountancy 98,000 TCB - Gwinnett TCB - MBA at Buckhead Master of Internet Technology Gwinnett 866 Education - Specific Graduate Programs 8,492 Environment & Design - BLA Program 3,081 Environment & Design - MLA & MHP Programs 1,098 Forest Resources 5,433 Law 194,066 Pharmacy 346,786 Public Health - Master of Public Health 939 School of Public & International Affairs 1,573 Social Work - MSW Program 3,325 Veterinary Medicine 95,950 Vice President for Instruction Subtotal - Schools and Colleges $7,730,255 STEM Initiative (Year 5 of 6) 128,000 VPI Teaching Fund - Supplemental Funding 757,000 Center for Teaching and Learning at HSC - Year One Funding 24,500 Office of Online Learning 388,000 Vice President for Research Subtotal - Vice President for Instruction $1,297,500 Research Support - Faculty Funding Initiative (Indirect Cost Recoveries) $ 120,000 SREL Funding Earned in FY ,837 SREL (advance on IDC earnings for FY 2013) 300,000 Economic Development Travel and Supplies 23,536 Obesity Initiative 339,167 Faculty Promotional Raises: Chris King 4,014 Stephen Harvey 3,110 Center for Molecular Medicine 19,000 Research Hiring Initiative 2,170,681 Vice President for Public Service & Outreach Subtotal - Vice President for Research $ 3,076,345 Fiscal Policy Center - Ron Warren's Funding for Fiscal Notes $ 26,765 Subtotal - Vice President for Public Service & Outreach $ 26,765 E-17

18 EXHIBIT A Page 3 of 5 Vice President for Student Affairs UNIVERSITY OF GEORGIA BUDGETARY REALLOCATIONS Fiscal Year 2013 Additional Auxiliary Aid Support $ 110,277 Housing Parking Lot Security 2,602 Senior Vice President for Finance & Administration Controller's Division Subtotal - Vice President for Student Affairs $ 112,879 Total - Senior Vice President for Academic Affairs & Provost $ 18,311,768 International Tax and Business Matters $ 65,000 Human Resources Division Background Checks 100,000 Public Safety Division Non-reimburseable Overtime 100,000 UGAPD Retention Plan 308,108 Environmental Safety Division SPCC Plan updates 11,425 Chemical and Lab Safety Program 143,341 Facilities Management Division HSC - Other Associated Projects for FY13 950,000 HSC - Phase III Additional projects 919,700 HSC - Renovations Phase III 5,400,000 HSC - Renovations Phase III 7,400,000 HSC - Renovations Phase IV 2,600,000 Pre-pay Utility Costs for FY 2014 (repayment in FY 2014) 6,000,000 Renovation of Dr. Adam's Office Space in the Main Library 43,000 Journalism Renovation - Health Risk and Communications 50,000 Main Library - Brick Repair (prepay in FY 2013, repayment in FY 2014) 560,000 Additional Utilities (Water & Natural Gas) (prepay in FY 2013, repayment in FY 2014) 800,000 Maintenance Contracts - Fire Alarm, Fume Hood, Elevator (prepay in FY 2013, repayment in FY 2014) 709,530 IT - Server rack (prepay in FY 2013, repayment in FY 2014) 8,700 O&M - Annual Maintenance to Tissue Digester at AHRC (prepay in FY 2013, repayment in FY 2014) 18,500 Grounds - Leaf Loading Machine - (prepay in FY 2013, repayment in FY 2014) 21,986 Grounds - Sign Shop Equipment - (prepay in FY 2013, repayment in FY 2014) 9,971 Grounds - Kawasaki Mule Utility Vehicles (prepay in FY 2013, repayment in FY 2014) 22,896 Grounds - Zero Turn Mowers with Attachments (prepay in FY 2013, repayment in FY 2014) 24,731 Senior Vice President for External Affairs Total - Senior Vice President for Finance & Administration $ 26,266,888 "Around the Arch" Newsletter 230,000 Georgia Magazine 181,696 Commencement Expenses 346,700 Alumni Positions 300,000 Visitor Center - Bus Rental Fees 30,000 Federal Government Relations Office 175,000 Campaign Start-Up Requests 561,000 General University Support Fringe Benefits Total - Senior Vice President for External Affairs $ 1,824,396 President's Deferred Compensation 600,000 Employee Liability Insurance 685,614 Reduce Indirect Cost Revenue Projections for FY ,000,000 E-18

19 EXHIBIT A Page 4 of 5 UNIVERSITY OF GEORGIA BUDGETARY REALLOCATIONS Fiscal Year 2013 FY 2013 Budget Reduction 9,110,549 FY 2013 Property Insurance Adjustment 785,015 FY 2013 Budget Reduction - Additional 6,073,199 UGA Libraries - Year-end Carryforward 5,000,000 Funding moved to Student Fee Revenue - Hold account 1,100,000 Funding moved to Contract Overhead - Hold account 175,000 Presidential Search 200,000 Academic Dean and Provost Searches (Original Allocation) 386,246 SRVPAA/Provost - Search for Replacement 135,000 Lease Allocations: Government Relations Office Space in Washington, D.C. 12,537 Oxford Program Banbury 13,520 Coverdell Reserve Payment 135,520 CCRC Reserve Payment 253,622 Other Institutional Allocations: Holmes-Hunter Renovations 80,000 IMPB Renovations 65,000 Background Checks - Additional Funding 27,377 Griffin Food PIC Building - Architect Funding 377,250 Boyd Seventh Floor Renovations 46,320 Costa Rica - Operating Funding Shortfall 75,000 Skidaway Transition Expenses 7,000 Marie Scoggin's Supplement and Funding for Student Workers - Skidaway Transition 14,195 BOR Space Utilization Study 111,000 Faculty Compression SRVP for Academic Affairs 4,900 College of Agriculture & Environmental Sciences 214,100 College of Arts & Sciences 573,300 Terry College of Business 86,600 School of Ecology 16,800 College of Education 167,300 College of Environment & Design 26,000 Faculty of Engineering 8,800 College of Family & Consumer Sciences 52,400 School of Forest Resources 44,500 College of Journalism & Mass Communications 39,000 School of Law 35,000 College of Pharmacy 29,300 College of Public Health 33,400 School of Public & International Affairs 40,400 School of Social Work 21,700 College of Veterinary Medicine 114,200 VP for Instruction 4,500 VP for Research 17,700 Staff Compression (MHR/ISCA) Office of the President 2,161 Affirmative Action 1,891 Office of Legal Affairs 940 SRVP for Academic Affairs 38,356 Libraries 83,990 Enterprise IT Services 21,008 College of Agriculture & Environmental Sciences 333,404 College of Arts & Sciences 138,523 E-19

20 EXHIBIT A Page 5 of 5 UNIVERSITY OF GEORGIA BUDGETARY REALLOCATIONS Fiscal Year 2013 Terry College of Business 25,673 School of Ecology 5,813 College of Education 41,149 College of Environment & Design 2,544 Faculty of Engineering 1,405 College of Family & Consumer Sciences 17,309 School of Forest Resources 16,817 Graduate School 7,335 College of Journalism & Mass Communications 8,531 School of Law 18,593 College of Pharmacy 19,653 College of Public Health 6,841 School of Public & International Affairs 9,593 School of Social Work 4,799 College of Veterinary Medicine 45,371 Medical Partnership 785 VP for Instruction 65,930 VP for Research 36,220 VP for Public Service & Outreach 51,677 VP for Student Affairs 23,040 SRVP for Finance & Administration 930 Administrative Services Division 14,507 Controller's Division 51,257 Budget Division 533 Human Resources Division 5,807 Facilities Planning 365 Environmental Safety Division 7,105 Public Safety Division 40,094 Security and Emergency Preparedness 400 Facilities Management Division 454,789 SRVP for External Affairs 34,521 Total - General University Support $ 30,638,523 GRAND TOTAL $ 77,179,742 E-20

21 EXHIBIT B Page 1 of 2 UNIVERSITY OF GEORGIA CAPITAL BUDGET PROJECTS Fiscal Year 2013 Funded from State Appropriation MRR Projects - Bonds $13,334,616 Funded from Internally Generated Revenue General Campus Improvements $150,000 General Campus Renovations 975,000 Replacement Equipment Funded from Sale of Surplus & Scrap 75,000 Forestry Research Sale of Timber from Prior Years 74,804 Total $1,274,804 Funded from Auxiliary Services Group "A" Food Services $4,325,205 Parking Services 1,806,227 Campus Transit 368,928 Printing Services 1,017,255 Golf Course 328,127 Other 42,420 Bulldog Bucks 98,720 Auxiliary Services Equipment 55,834 Group "B" Housing 14,981,455 Health Services 1,230,434 Group "C" - Continuing Education 1,041,629 Group "E" - Other 26,110 Total $25,322,344 Funded from Sponsored Operations Baseball Stadium Perimeter Improvements $50,000 DW Brooks Mall Improvement 79,371 Special Collections Library Hull St UGA Foundation 335,451 Center for Teaching and Learning Precinct Infrastructure 677,820 UGAREF Fraternity Park Infrastructure 1,621,778 UGAAA Sanford Ticket Gate 14,081 Childrens Garden 175,000 UGAREF Fraternity Park Landscaping 46,525 Georgia Museum of Art AD2 #1691 1,225,000 Complex Carbohydrate Research Center Building 903,312 Griffin Food Tech Center 1,000,000 UGAF Special Collections Library 39,275 UGAREF East Campus Residence Hall Misc FF&E # ,318 Botanical Gardens Horticulture 117,433 Andrews Education Center 1,070,000 Performing and Visual Arts Complex- Phase II- UGA Foundation 676,646 Ramsey Center Room ,699 Special Collections Library Moving Expense 177,634 Special Collections Library Rent Vacanct 2,593,552 Ramsey Center Corridor 90,626 Law School Renovation 962,087 UGAF Com Stud Caldwell 200,000 E-21

22 EXHIBIT B Page 2 of 2 UNIVERSITY OF GEORGIA CAPITAL BUDGET PROJECTS Fiscal Year 2013 Ramsey Pool Bulkhead 332,798 Health Sciences Campus Renovations McGowan Road 911,444 EITS Infrastructure-Health Sciences Campus 217,612 Animal Health Research Center Certification Modification - Vet Med 4,001 4-H Capital Improvement 251,406 Special Collections Library Exhibit Displays 179,899 Special Collections Library-FF&E UGA Foundation 73,541 Special Collections Library-FF & E 1,399,904 Special Collections Library Vault Materials 1,510 Total $15,552,723 Total Capital Budget Projects $55,484,487 NOTE: The above does not include capital projects funded by GSFIC bond issues. E-22

23 EXHIBIT C RESIDENT INSTRUCTION BUDGET General Operations Dollars - Millions Fiscal Year FY FY 2013 reflects actual revenue, while FY 2014 reflects original budget E-23

24 EXHIBIT D Agricultural Experiment Stations Budget General Operations Dollars - Millions Fiscal Year FY FY 2013 reflects actual revenue, while FY 2014 reflects original budget E-24

25 EXHIBIT E Cooperative Extension Service Budget General Operations Dollars - Millions Fiscal Year FY FY 2013 reflects actual revenue while FY 2014 reflects original budget E-25

26 EXHIBIT F RESIDENT INSTRUCTION BUDGET Sources of General Funding Dollars - Millions Fiscal Year FY FY 2013 reflects actual revenue, while FY 2014 reflects original budget State Appropriations Student Fees Other Revenue E-26

27 EXHIBIT G UGA OPERATING REVENUE By Budgetary Unit FY 2013 Resident Instruction 70.2% Other Budgetary Units 3.5% Capital Budget 3.5% Coop Extension Service 4.6% Ag Experiment Stations 5.9% Auxiliary Services 12.3% E-27

28 EXHIBIT H UGA OPERATING BUDGET Comparison of General vs. Sponsored 1,200 1,100 1, Dollars - Millions Fiscal Year FY FY 2013 reflects actual revenue, while FY 2014 reflects original budget General Sponsored E-28

29 EXHIBIT I Page 1 of 3 UNIVERSITY OF GEORGIA SUMMARY OF GENERAL OPERATIONS SOURCES OF FUNDING Original Actual Actual Actual Actual Budget Resident Instruction State Allocations 294,605, ,789, ,911, ,816, ,156,153 Federal Stimulus 57,269,298 Student Fees 224,978, ,302, ,892, ,806, ,758,288 Other Internal Income 104,963, ,054, ,149, ,651, ,411,099 Total 681,816, ,147, ,953, ,274, ,325,540 Forestry Research State Allocations 2,817,106 2,633,323 2,523,601 2,502,530 2,562,254 Other Internal Income 1,138,000 1,320,786 1,318,599 1,384,738 1,250,426 Total 3,955,106 3,954,109 3,842,200 3,887,268 3,812,680 Forestry Cooperative Extension State Allocations 577, , , , ,191 Other Internal Income 62,617 48, , , ,000 Total 640, , , , ,191 Skidaway Institute of Oceanography State Allocations 1,214,869 Other Internal Income 900,000 Total 2,114,869 Agricultural Experiment Stations State Allocations 37,669,738 35,212,885 33,844,114 34,053,795 35,233,027 Federal Hatch 4,795,620 4,214,051 4,920,978 5,237,465 5,483,042 Other Internal Income 8,545,190 8,966,040 10,428,095 9,747,642 10,069,877 Total 51,010,548 48,392,976 49,193,187 49,038,902 50,785,946 Cooperative Extension Service State Allocations 31,606,231 29,614,855 28,226,579 28,583,815 29,365,384 Federal Smith Lever 5,969,404 6,184,942 6,886,589 7,336,430 7,356,177 Other Internal Income 3,327,365 3,133,322 6,129,731 12,479,049 13,977,752 Total 40,903,000 38,933,119 41,242,899 48,399,294 50,699,313 E-29

30 EXHIBIT I Page 2 of 3 UNIVERSITY OF GEORGIA SUMMARY OF GENERAL OPERATIONS SOURCES OF FUNDING Original Actual Actual Actual Actual Budget Marine Extension Service State Allocations 1,321,030 1,218,204 1,180,737 1,163,147 1,179,252 Other Internal Income 659, , , , ,529 Total 1,980,437 1,889,832 1,800,737 1,830,394 1,924,781 Marine Institute State Allocations 806, , , , ,567 Other Internal Income 93,759 90,457 83,399 63, ,633 Total 900, , , , ,200 Veterinary Medicine Experiment Station State Allocations 2,055,434 1,911,782 1,815,278 1,779,671 1,851,555 Veterinary Medicine Teaching Hospital State Allocations 482, , , , ,135 Other Internal Income 9,489,063 10,407,170 10,543,248 11,464,312 9,621,951 Total 9,971,687 10,840,944 10,968,347 11,880,480 10,008,086 Athens & Tifton Veterinary Laboratories State Allocations Other Internal Income 181, , ,394 5,564,753 4,760,149 Total 181, , ,394 5,564,753 4,760,149 Veterinary Medicine Agricultural Research State Allocations 797, , , , ,286 Auxiliary Services Internal Income - Auxiliary Services 134,211, ,983, ,125, ,788, ,671,712 Student Activities Student Fees 8,622,615 8,346,273 8,550,401 8,459,390 16,327,130 Capital Budget * State Allocations 29,278,047 29,713,642 Other Internal Income 1,749,218 1,279,175 1,075,000 Internal Income - Auxiliary Services 13,048,662 14,456,491 9,739,647 9,488,163 32,747,488 Total 14,797,880 15,735,666 39,017,694 39,201,805 33,822,488 E-30

31 EXHIBIT I Page 3 of 3 UNIVERSITY OF GEORGIA SUMMARY OF GENERAL OPERATIONS SOURCES OF FUNDING Original Actual Actual Actual Actual Budget GRAND TOTAL State Allocations 372,739, ,841, ,110, ,914, ,876,673 Federal Stimulus 57,269,298 Student Fees 233,601, ,648, ,443, ,265, ,085,418 Federal Allocations 10,765,024 10,398,993 11,807,567 12,573,895 12,839,219 Other Internal Income 130,210, ,449, ,944, ,250, ,030,416 Internal Income - Auxiliary Services 147,259, ,439, ,864, ,276, ,419,200 GRAND TOTAL 951,845, ,779,008 1,042,170,437 1,072,281,295 1,111,250,926 * Capital Budget includes cash capital projects only. Does not include projects funded through GSFIC bonding. E-31

32 EXHIBIT J Original Actual Actual Actual Actual Budget Resident Instruction 171,462, ,882, ,621, ,019, ,000,000 Forestry Research 5,450,965 7,525,559 8,612,697 8,587,783 9,000,000 Forestry Cooperative Extension Service 411, , , , ,988 Skidaway Institute of Oceanography 2,750,620 Agricultural Experiment Stations 25,522,403 30,812,316 30,846,887 29,892,632 22,000,000 Cooperative Extension Service 20,434,181 21,616,754 17,231,761 12,967,860 3,750,000 Marine Extension Service 1,063, , ,719 1,059, ,000 Marine Institute 466, , , , ,648 Athens & Tifton Veterinary Laboratories 5,429,845 5,958,486 5,649, , ,373 Capital Budget 62,179,523 42,010,172 9,902,962 7,281,844 3,600,000 TOTAL SPONSORED OPERATIONS 292,420, ,745, ,557, ,130, ,728,629 Note: The amounts reported above do not include Contract Overhead. UNIVERSITY OF GEORGIA SUMMARY OF SPONSORED OPERATIONS E-32