PantherSoft Budget Manual

Transcription

1 PantherSoft Budget Manual FY Office of Financial Planning / Auxiliary & Enterprise Development 2/23/2012 A document to guide and assist finance managers in the annual forecast and budget process. FIU REVISED - 2/23/2012

2 TABLE OF CONTENTS OVERVIEW... 4 ASSUMPTIONS... 5 SCHEDULES AND TIMETABLES... 6 BUDGET CALENDAR SUMMARY... 6 WORKSHOPS SCHEDULE... 7 SALARIES AND BENEFITS TIMETABLE... 8 REVENUES AND NON-PERSONNEL EXPENSES TIMETABLE... 8 REVENUES... 9 TUITION FEE-BASED REVENUE... 9 OTHER REVENUE (FOR NON-E&G UNITS)... 9 EXPENSES PERMANENT SALARIES AND BENEFITS Permanent Salaries and Benefits Accounts TEMPORARY EMPLOYEES Temporary Employee Accounts Developing a budget for Temporary Employees OTHER OPERATING EXPENSES End of Year Open PO and TAR Process INTERDEPARTMENTAL CASH TRANSFERS The Transfer Tool FY ORIGINAL BUDGET FY FORECAST FORECASTING PERMANENT SALARIES AND BENEFITS AND TEMPORARY EMPLOYEES Salary Encumbrances SALARY FORECAST TOOL (FC) Enter Position Changes Copy Changes to Detail Budget Maintenance ENTERING THE FORECAST IN PANTHERSOFT Adding Accounts or New Department IDs in the Detail Budget Maintenance page USING THE BUDGET CALCULATION TOOL FIU 1 REVISED - 2/23/2012

3 FY REQUESTED (BUDGET) THE POSITION TOOL ENTERING REQUESTED POSITIONS IN THE POSITION TOOL Removing Positions Entering Position Changes Save and Recalculate Totals ENTERING THE REQUESTED BUDGET IN PANTHERSOFT Adding Accounts or New Department IDs in the Detail Budget Maintenance page RUNNING REPORTS Requested Budget By Month Report (R2) Requested Budget Report (RQ) Requested Budget Report (BX) APPENDIX A REVENUE BUDGET ACCOUNTS Budgeted by OFP and Auxiliary & Enterprise Development Budgeted By Division Of Research Budgeted by Units APPENDIX B EXPENSE BUDGET ACCOUNTS Permanent Salaries & Benefits Budget Accounts Temporary Employee Budget Accounts Other Operating Expense Budget Accounts APPENDIX C LOOKING UP BUDGETARY ACCOUNTS Using Tree Viewer / Manager Using Query Viewer / Manager Office of the Controller APPENDIX D SALARY AND BENEFITS ALLOCATION BY EMPLOYEE TYPE FRINGE BENEFIT TABLES APPENDIX E FIU 2 REVISED - 2/23/2012

4 SUMMER POSITION NUMBERS APPENDIX F RATE GUIDES Auxiliary Utilities Cost Auxiliary Custodial Expense Auxiliary Business Services Expenses Auxiliary UTS Expenses Auxiliary Vehicle Services Expense Networking Printing Rates APPENDIX G CONTACT INFORMATION APPENDIX H CONTACT USING OFFICE COMMUNICATOR Functionality DOWNLOADING FIUCHAT (MS LYNC OFFICE COMMUNICATOR) Web Version Client Version APPENDIX I FORECAST FY AND BUDGET FY CHECKLIST FIU 3 REVISED - 2/23/2012

5 OVERVIEW This document provides concepts, procedures and reference materials for users to enter the FY Forecast and the FY Budget into the PantherSoft Financial System. Important: Forecasts and Budgets are first analyzed and developed outside of PantherSoft by budget managers. Once developed, the forecasts and budgets are then entered into the PantherSoft Financial System. Target Audience The target audience for this document is budget managers of all fund groups in two FIU business units: FIU01 - University (e.g. E&G, Auxiliaries, Contracts & Grants, Financial Aid, Athletics, SGA, Concessions, Technology Fee) FIU02 - FIU Foundation Due to the diverse business operations of the university s other business units (Direct Service Organizations and affiliated entities in FIU04, FIU05, and FIU06), the budgeting process for these businesses is conducted through direct contact between the Director of Enterprise Development and the budget manager of each of these areas. PantherSoft Pages The PantherSoft Financial System contains three important budget data entry pages: 1. Position Tool: where permanent positions are entered into the budget. Data entered here is automatically fed into the Detail Budget Maintenance page (see #3 below). 2. Transfer Tool: where cash transfers are entered into the budget. Data entered here is automatically fed into the Detail Budget Maintenance page (see #3 below). 3. Detail Budget Maintenance: where all revenues and expenses (except for permanent positions, see #1 above) are entered by budget managers. The PantherSoft Position Tool, Transfer Tool and Detail Budget Maintenance page are used to enter the budget by line item and period. This line item detail helps throughout the year in coding actual monthly revenues, expenses and cash transfers. Understanding operating performance facilitates the decision making process and assists with variance analysis and reporting. Resources The appendices contain reference information which can be used throughout the year: Revenue Budget Accounts Expense Budget Accounts Fringe Benefit Tables Summer Position NumbersRate Guide Contact Information Forecast FY and Budget FY checklist FIU 4 REVISED - 2/23/2012

6 Visit the Office of Financial Planning (OFP) website at for the latest budget information and to access e-documents such as: Timelines Budgeting Manual Custodial Rates Duplicating Facilities Rates University Technology Services Utility Cost Vehicle Service Rates A detailed timeline with the tasks for all groups involved in the budget process is posted on the OFP website at Changes to the timeline are communicated to Executive Budget Area Managers (EABM) and Department Budget managers (DBM) on a timely basis. Workshops Budget Concepts and Online Budgeting workshop sessions are scheduled to provide support to the different units. The Workshops Schedule can be viewed on the web at or in the Workshops Schedule section on page 7. Note: Open Labs are available at MMC W6 every Friday, see Workshops Schedule section on page 7. OFP strongly encourages all Managers, Budget managers and staff to review the information provided and to inquire with any questions (see Contact Information on page 79 for your EABM or Finance contact). ASSUMPTIONS The FY Budget is based on financial activity between the dates of: July 1, 2012 June 30, Forecast and budgeted revenues and expenses are recorded when earned/incurred or when the cash changes hands, whichever event occurs first. Sponsored Research project budgets are developed by the Division of Research (DOR). Therefore, no budget submission is required by the units for these departments. Concessions budgets are approved by the CFO and entered in PantherSoft by OFP. All major University-wide events will be covered at previous year s level. Remaining amount will be distributed based on historical levels and projected incremental revenues. Further information on the Concession budget is available on the OFP website. Tuition Fee- based revenues are budgeted by OFP and budgeted values are communicated to the related budget managers via . Athletics SGA Financial Aid Parking Health Technology FIU 5 REVISED - 2/23/2012

7 Non-E&G departments (e.g. Housing, Parking) which budget for property insurance for FY will receive the estimated rates directly from Auxiliary & Enterprise Development via . E&G Control Totals 1 are based on the FY budget after recurring and non-recurring legislative line item adjustments and adjustments to Critical Investments. SCHEDULES AND TIMETABLES BUDGET CALENDAR SUMMARY Type Activity Date BOG/State Legislative session begins Jan 10 Provost & CFO Meeting Feb. 13 To approve revenue projections, tuition & fees, core infrastructure and critical investments Budget Kick-Off meeting - Budget managers Feb. 17 Actuals through Period 7 and Positions data #1 uploaded Feb. 20 into Detail Budget Maintenance Detail Budget Maintenance open for input Feb. 20 Concepts and On-Line Budget Tool Training Feb Position Tool open for input (Positions data #2 uploaded Mar. 1 into PSoft budget tool) Open Labs Sessions Mar. 2 Apr. 13 BOG/State Legislative session ends Final vote expected Mar. 9 Period 8 Actuals uploaded into Detail Budget Maintenance Mar. 14 Present Work Plan and Differential Tuition Proposal Wk of Mar. 14 Spring Break Mar FY Forecast due to Academic Affairs Mar. 23 FY Forecast due to Student Affairs Mar. 23 FY Forecast due in Detail Budget Maintenance to OFP Mar 30 FY Budget due to Academic Affairs Group 1 Mar 30 BOG/State Governor approves / vetoes budget (estimate) Apr. 3 FY Budget due to Academic Affairs Group 2 Apr. 6 FY Budget due to Academic Affairs Group 3 Apr. 13 FY Budget due to Student Affairs Apr. 13 FY Budget due to Academic Affairs Group 4 Apr. 20 CFO / Unit Budget Reviews Apr. 23 May 4 Final FY Budget due in Detail Budget Maintenance to OFP Apr 27 1 A unit s Control Total is the value to which its E&G budget is limited FIU 6 REVISED - 2/23/2012

8 Budget agenda and resolution materials submitted to BOT May 16 office (Board Book First Page) Post Tuition Resolutions May 16 BOT BOT Finance and Audit Committee Meeting Jun. 6 BOT BOT Full Board Meeting Jun. 14 BOG/State CFO submits budget summary to BOG (BOT Approval Of Jun. 22 Preliminary Operating Budget) New FY budget available in PeopleSoft Jul. 1 BOG/State Budget file submission to BOG Aug. 17 Note: The Budget timeline is subject to change. Changes are communicated to EABM and DBM on a timely basis. WORKSHOPS SCHEDULE Executive Area (All Funds) Date Time Location Budget Kick-Off All Friday, February 17, AM 12PM GC Auditorium Accounting and Budgeting 101 Training Pre-recorded Videos will be posted on our Web-Site Budget Concepts & Online Tool Training All Monday, February 20, AM 12PM GC Auditorium Student Affairs Tuesday, February 21, AM 12PM MARC Case Room Academic Affairs Wednesday, February 22, AM - 12PM GC Auditorium BBC Thursday, February 23, AM - BBC-WUC 221 All Friday, February 24, AM - 12PM GC Auditorium Open Lab Sessions MMC Friday, March 2, AM 12PM W6-106A Training Lab (located behind CSC in front of soccer field) Friday, March 9, PM 5PM W6-106A Training Lab Friday, March 16, AM 12PM W6-106A Training Lab Friday, March 23, PM 5PM W6-106A Training Lab Friday, March 30, AM 12PM W6-106A Training Lab Friday, April 6, PM 5PM W6-106A Training Lab Friday, April 13, AM 12PM W6-106A Training Lab BBC Friday, March 9, AM BBC-A1326 FIU 7 REVISED - 2/23/2012

9 SALARIES AND BENEFITS TIMETABLE Data period Initial Data Source Budget Manager Required Action Forecast Jul 1, Mar 31, 2012 Apr 1, Jun 30, 2012 Jul 1, Jun 30, 2013 Actual expenses pre-populated in the PantherSoft system for July 1, 2011-Mar 31, 2012 Calculated salary encumbrance data prepopulated in PantherSoft Position file Filled positions Budgeted but unfilled positions Goal No action Project the remaining FY salaries and benefits by using current year actual salary and benefit expenses Review data and update projections as necessary based on pending salary actions to become effective between April 1- June 30, Requested (Budget) Make changes in the Position Tool to reflect any changes in positions or salaries To project final salary and benefit expenses by line item through Jun 30, 2012 Create a monthly line-item budget that best reflects the department s anticipated salary and benefit expenses for FY REVENUES AND NON-PERSONNEL EXPENSES TIMETABLE Action Required by Budget Time period Initial Data Source Manager Jul 1, Mar 31, 2012 Apr 1, Jun 30, 2012 Jul 1, Jun 30, 2013 Actual amounts pre-populated in the PantherSoft system for July 1, 2011 March 31, 2012 All funds pre-populated with original budget of corresponding period; except E&G Academic Affairs, prepopulated with YTD run rate Not populated Forecast No action Fill in projections based on knowledge of revenues, expenses and/or pre/encumbrances that have not yet been reflected in the forecast Requested (Budget) Input requested amount based on knowledge of expected revenues and expenses that are not currently reflected in the request Goal Project FY revenues and expenses using current year actual in Panther Soft To project out final expenses and revenues by line item as of Jun 30, 2012 Create a monthly line-item budget that reflects the departments anticipated activities for FY FIU 8 REVISED - 2/23/2012

10 REVENUES TUITION FEE-BASED REVENUE The Office of Financial Planning will forecast all Tuition Fee Based Revenues and will make projections available to the respective Budget managers for the following revenue streams: Parking, Health, SGA, Financial Aid, Technology, Applications and Athletics. Projected fees include: a) Fees per Student Credit Hour: Matriculation, Financial Aid, Building and Capital Improvements, Athletics, Technology and SGA. b) Fees per Headcount: Athletics, Health, Parking and Applications. Tuition Fee based revenues are recognized when they are earned and are estimated for the following terms, which constitute FY : Fall 2012 Spring 2013 Summer 2013 OTHER REVENUE (FOR NON-E&G UNITS) Estimate any non-tuition Fee related revenue that is received from various sources on a monthly basis. For example, sales of services such as dining, bookstore, housing dorm room fees, installation service fees, rental fees, etc. When estimating other revenues be conservative with the calculations; only include revenues that are certain to be received. Incorporate any changes you expect for FY with respect to: Pricing structure Changes in demand of product or services New product or services Elimination of product or services offered Estimated revenues should be recognized when measurable and available to spend, the earlier of: 1. When collected in cash using cash basis (e.g. conference registration fees collected now for an event to occur in the future) OR 2. When earned using accrual method (e.g. student registers for classes now but tuition payment is not due to University until later) Revenue is considered earned when the University or Department has substantially met its obligation to be entitled to the compensation represented by the revenue. Revenues related to administrative charges, or inter-department services, sales or activities are recognized once the service has been provided. Appendix A on page 56 contains a list of revenue budget accounts and departments responsible for preparing the forecast and budget for those accounts. FIU 9 REVISED - 2/23/2012

11 Please refer to Entering the Forecast in PantherSoft on page 28 and Entering the Requested Budget in PantherSoft on page 43 for further detail of on how the revenue forecast and budget are entered into Detail Budget Maintenance page. EXPENSES Operating expenses are defined as expenses associated with the primary mission of the University: instruction, research, and public services; as well as expenses incurred for academic and institutional support, plant operations, student services, scholarships and fellowships, and auxiliary enterprise operations. Appendix B on page 59 lists the budget definitions for classifying operating expenses. PERMANENT SALARIES AND BENEFITS The salaries and benefits of Faculty, Administrative and Staff positions are budgeted in a category called Permanent Salaries and Benefits. Since this category accounts for approximately 70% of all University expenses, it must be analyzed and projected carefully. Departments budget only for individual salary actions or existing known. University-wide recurring salary adjustments are budgeted at the institution level and not at the department level. Funding for new E&G positions is reviewed by OFP and approved by the Provost and the CFO based on requests for Critical Investments. Sponsored Research Project ID budgets are developed by DOR 2. Therefore, no salaries and benefits budgets are mapped for these departments or projects. PERMANENT SALARIES AND BENEFITS ACCOUNTS The following accounts in the Detail Budget Maintenance page are populated with the Salary data from the Position Tool. They correspond to the Employee Type (Faculty, Administrative or Staff) and represent gross salaries. E71121 E71122 E71123 E71124 E71140 E71150 Faculty 12 Month Salaries Faculty 9 Month Salaries Faculty Summer A Faculty Summer B Administrative Salaries Staff Salaries E71950 Fringe Benefits Refer to Appendix B on page 59 for a list of Salary and Benefits accounts. Under the Pooled Fringe Benefit Rate methodology there is only one Benefits account. Refer to Appendix C on page 63 for instructions on ways to find Budgetary and Actual Account numbers. 2 Division of Research FIU 10 REVISED - 2/23/2012

12 Appendix D on page 70 includes Salary and Benefits Allocation By Employee Type and Fringe Benefit Tables displaying the rate by employee type, as well as the benefits associated with overtime payments. The Fringe Benefit Rate covers FICA savings, health insurance, life insurance, retirement, social security & Medicare matching, vacation & sick payout, unemployment compensation, workers compensation, tuition waivers (employee only), and parental & sabbatical leave. Since they are already included in the benefits automatically calculated in the Position Tool, these Benefits are not budgeted separately elsewhere. OTHER BENEFITS ACCOUNTS (ALLOWANCES) E76100 Cell phone and Miscellaneous Payroll Allowances This account includes amounts for Cell phone and Miscellaneous Payroll Allowances and benefits associated with these allowances. The benefit rate that corresponds to this account is 7.65%. OVERTIME E71153 Salary Overtime Includes overtime, on-call pay and law enforcement incentives. Use Table 1 as a guide to enter the dollar amounts of incentives and overtime benefits directly into the overtime line in the Detail Budget Maintenance screen. These rates are the same as the University-Wide pooled fringe benefit rates. TABLE 1 Benefits % for Overtime Payments Employee Type % Staff 40.41% Law Enforcement Officers 40.41% Note: Budget managers must access the Detail Budget Maintenance Page for FY (see FY on page 37) to manually enter the total Overtime allowance and Other Benefits amounts directly in Detail Budget Maintenance by month. Allowances are not automatically transferred to the Detail Budget Maintenance page from the Position Budget. UNIVERSITY-WIDE SALARY ADJUSTMENTS E71999 University-wide Salary Adjustments This budgetary account includes an estimated amount for university-wide salary adjustments such as across-the-board salary increases and associated fringe benefits. Across-the board salary increases are typically defined in the Collective Bargaining Agreement of each union (UFF, AFSCME, PBA, SEIU). TEMPORARY EMPLOYEES The Temporary Employee Salaries category includes employees on temporary appointments or employees paid hourly. FIU 11 REVISED - 2/23/2012

13 The FY budget for this category is entered in the Detail Budget Maintenance Page by updating the accounts (see FY REQUESTED (Budget) on page 37). TEMPORARY EMPLOYEE ACCOUNTS The following budgetary accounts roll up to the Temporary Employee Salaries category: E71500 E71505 E71510 E71951 Temporary Employee Salaries Includes temporary employee salaries and overtime, student assistants, college work study matching, administrative, staff and faculty overloads. Graduate Assistant Includes graduate assistants, teaching assistants, & research assistants. Adjunct Faculty Includes adjunct faculty salaries. Fringe Benefits Temporary Employees The Pooled Fringe Benefit rate for non-students includes Medicare matching, unemployment compensation and workers compensation. The rate for students consists only of workers compensation. Under the FICA Alternative Plan implemented February 2009, social security is now a pre-tax amount paid by the employee. DEVELOPING A BUDGET FOR TEMPORARY EMPLOYEES Use the Hourly Temporary Employee Worksheet (see example below) to develop the budget before entering that data into the Detail Budget Maintenance page in PantherSoft. Hourly rates for temporary employees currently at the minimum wage should be budgeted at a minimum of $7.67 per hour. TABLE 2 Fringe Benefits Percentages Employee Type % Non-Student OPS 2.75% Student OPS 0.43% HOURLY TEMPORARY EMPLOYEE WORKSHEET The Hourly Temporary Employee worksheet is on the Office of Financial Planning website under Use the Salary and Benefits Allocation By Employee Type AND Fringe Benefit Tables on page 70 to determine the appropriate monthly allocation. FIU 12 REVISED - 2/23/2012

14 EXHIBIT 1 Group hourly OPS employees that share the same hourly rate, # of hours per week and student/non-student status on a single line. Populate the fields as follows: Enter the department ID in the Dept # field Enter the employee s name, if available in the Name field, or leave blank Enter the hourly rate (minimum $7.67 per hour) Enter the number of hours you expect the employee(s) to work per week in the Hours Per Week field Enter number of employees whose hourly rate and # of hours per week are the same Select whether the temporary employee(s) are students or non-students. Selecting student will automatically calculate benefits at 0.43% of salary, while nonstudent will calculate benefits at 2.75% of salary. These pooled fringe benefit rates cover workers compensation for students; for non-students the rate covers Medicare matching, unemployment compensation, and workers compensation. Note: To be considered a student employee, the temporary employee must be at least a half-time student working less than 40 hours per pay period. Otherwise, he or she is considered a non-student. OTHER CONSIDERATIONS The following also impact the temporary employee accounts, despite being applicable to non-temporary employees. Take them into consideration and budget them in account E71517 as you create your temporary employee budgets. Spot Awards Project-Based Pay Educational Incentive Awards Variable Compensation Plan Bonuses Note: Car, cell phone, and other allowances are expenses that should be budgeted in account E76100, despite being employee-related expenses. OTHER OPERATING EXPENSES FIU 13 REVISED - 2/23/2012

15 Historical expense trends from PantherSoft through February 29, 2012, may be used to forecast expenses for the remainder of the fiscal year if: Expenses are fairly consistent; we suggest using a straight line methodology to forecast the monthly expenses. Expenses are incurred by term or if they happen at specific known times during the year; forecast them the same way. Any extraordinary items and expenses should be forecast at the time they are incurred (accrual basis) not when paid. All facets of travel are to be by the most economical means. Authorized expenses consist of: Airfare Car Rental Cash Advances Foreign Travel Hotel Accommodations Per Diem and Meal Allowances Private Automobile Registration Fees Other Allowable Expenses o Communication Expenses o Portage o Transportation o Other Incidental Travel Expenses The University utilizes the per diem and meal allowance rates adopted in Florida Statue, Section Travelers are entitled to travel expenses reimbursement and have two options: 1. Flat per diem rate for each day of travel to cover the cost of lodging and meals. The reimbursement rate is $80 for each day of travel within the United States and its territories. OR The maximum meal allowance per day plus the allowance per day plus the allowable cost of lodging. Maximum meal allowance rate with the United States and its territories is as follow: o o o Breakfast - $6 (when travel begins before 6 a.m. and extends beyond 8 a.m.) Lunch - $11 (when travel begins before 12 Noon and extends beyond 2 p.m.) Dinner - $19 (when travel begins before 6 p.m. and extends beyond 8 p.m.) Mileage reimbursement is $0.445 per mile for official travel using a privatelyowned vehicle. A meal allowance cannot be claimed in addition to the flat per diem rate. Assume a reasonable increase or higher if specified under contracted rates for the other expenses e.g. Airfare, Hotel etc. Forecast recurring trips based on historical trends, and factor the above proposed adjustment accordingly. If the trips are not recurring: 1. Establish the number of trips by person 2. Obtain a cost estimate from Travel Leaders. FIU 14 REVISED - 2/23/2012

16 Regardless of the methodology used, travel expenses should be reflected in the month in which they are anticipated to occur (reimbursement voucher is submitted). Refer to the University Travel Expense Policy # for additional information. END OF YEAR OPEN PO AND TAR PROCESS Refer to the Year-End deadlines memo for FY on the Controller s website INTERDEPARTMENTAL CASH TRANSFERS Where the old forecasting/budgeting processes required two entries to be made; one for the department that is transferring the cash and another entry for the department that is receiving the cash, the new Transfer Tool only requires one. THE TRANSFER TOOL Due to the amount of transfers budgeted and forecast every year, a tool has been created in PantherSoft to expedite and simplify the entry of the budgeted transfers. In the Transfers Tool (also known as the Transfers In/Out page) the user enters the department(s) receiving the cash, the period(s) in which the transfer(s) will occur and the amount(s). The corresponding entry for the transfer-out side of the transaction will be automatically created. The benefits to the tool are speed of budget entry and accuracy since the transfers out will always equal transfers in. Note: Transfer data cannot be changed on the Detail Budget Maintenance page - changes to Transfer transactions can only be made through the Transfer Tool. Login in to PatherSoft Financials by opening Windows Explorer and typing in the address bar. Type in your PantherID and password and press the Enter key. FIU 15 REVISED - 2/23/2012

17 Navigate to the Transfers In/Out page using the links on the left-hand side of the page CREATING CASH TRANSFERS You may only create transfer out budget transactions for your department ID, not transfer in budget transactions. However, in order for you to view the transfers into your department ID from another Department ID you must initiate at least one budget transfer out transaction, even if you don t save it. Note: Units that transfer CASH to Facilities in order to pay for construction work must use department number as the receiving department (i.e. department receiving the cash). FIU 16 REVISED - 2/23/2012

18 1. Select the Add a New Value tab 2. In the Business Unit field enter FIU01 for operating departments. 3. In the Ledger field enter: a. Actual for Forecast FY b. Requested for Budget FY In the Department field, enter your 9-digit Department ID 5. In the Budget Period field enter the period in which the transfer(s) will take place: a for Forecast b for Requested Budget FY Click the button. If a Transfer record has previously been created, a message will appear below the button FIU 17 REVISED - 2/23/2012

19 If this occurs, simply click the link of your Department ID which appears in the search results, then proceed to number 7 below. Note: You are now on the Transfer Out page From this point onward only information regarding those departments receiving the funds is required and can be entered on the tool i.e. only information for the transfers-in side of the transaction is required. 7. Enter the Department ID that will benefit from the transfer-in in the To Department field. To search for a Department ID, click the icon to the right of the To Department field and choose from the list of Department ID s 8. Enter the accounting period i.e. month in which the transfer will occur 9. Enter the amount that the Department ID will be receiving as a positive number. 10. To add additional budgeted transfer lines, click the button; to remove lines, click the button FIU 18 REVISED - 2/23/2012

20 11. Click the button 12. Click the button MODIFYING TRANSFERS OUT To modify an existing Transfer-Out transaction, first find the Transaction by following the steps below: 1. Select the Find an Existing Value tab 2. In the Business Unit field enter FIU01 3. In the Ledger field enter: a. Actual for Forecast FY b. Requested for Budget FY In the Department field, enter your 9-digit Department ID 5. In the Budget Period field enter the period in which the transfer(s) will take place: FIU 19 REVISED - 2/23/2012

21 a for Forecast b for Requested Budget FY Click the button, to navigate to the FIU Transfers Out page. If, there are no existing budgeted Transfers you will see the following message under the page: button and you will not automatically redirected to the FIU Transfers Out To add a cash transfer, follow the steps in Creating Cash Transfers on page 16 above. 7. Enter changes to the existing budgeted Transfers as necessary.. Allocations are run three (3) times per day to copy the values from the Transfer Tool to the Detail Budget Maintenance page. The user will not be allowed to change transfers through the detail budget maintenance tool. NOTE: To remove or zero out a transfer after the allocation has run, the correct way would be to enter 0.01 in the record to be deleted otherwise the allocation will not recognize the change. FIU 20 REVISED - 2/23/2012

22 Below are examples of how transfers appear in the Detail Budget Maintenance page VIEWING TRANSFERS-IN ENTERED BY ANOTHER DEPARTMENT To review the source of the transfers into your Department ID, access the Transfers-In tab of the Transfer Tool by navigating to the Transfers In/Out page (see The Transfer Tool) and then following steps 1 to 6 of Modifying Transfers Out. If there is no existing cash transfer transaction, following the steps in Creating Cash Transfers without saving the transaction will give you access to the Transfers In tab: 1) Click on the Transfers In tab to view the source of the transfers. FIU 21 REVISED - 2/23/2012

23 FIU 22 REVISED - 2/23/2012

24 FY ORIGINAL BUDGET The original budget is view-only; original budget data cannot be changed in the Detail Budget Maintenance page. The original (current year) budget is housed in the DEPTBUD ledger. To review the original budget at any time: 1) Login in to PatherSoft Financials by opening Windows Explorer and typing in the address bar. Type in your PantherID and password and press the Enter key. 2) Navigate to the Detail Budget Maintenance page using the links on the left-hand side of the page FIU 23 REVISED - 2/23/2012

25 In the Business Unit field enter FIU01 for all Operating Funds or FIU02 for FIU Foundation. In the Ledger field enter DEPTBUD, and then click the Search button. On the following screen: Enter 2012 in the Fiscal Year field Type the Department ID in the Department field o and/or type Project ID in the Project field Click on the Query link to proceed to the following screen. Note: The totals at the bottom of the screen remain blank until you click on the yellow Calculate button. FIU 24 REVISED - 2/23/2012

26 The first ten budget accounts are displayed. Click view all to see the complete list of budget accounts for your department. Click on an account link to navigate from the Data By Year to the Data by Period page. FIU 25 REVISED - 2/23/2012

27 On the Data by Period page you can see the monthly budgeted amounts for that account. Please refer to the FIU Foundation s Budget Manual for a list of the FIU Foundation budgetary accounts. FY FORECAST The FY Forecast is a revision of how your department s FY original budget is likely to end the year. Eight months of actual financial performance is pre-loaded in PantherSoft, leaving four months for you to forecast. This Forecast data is housed in the ACTUAL ledger. Since the largest part of most forecast expenses is personnel, the remaining four months of forecast will be pre-populated with data which is calculated utilizing the Salary FIU 26 REVISED - 2/23/2012

28 Encumbrances methodology. A special Salary Forecast Tool has been created to assist budget managers in validating the likely personnel expenses for the rest of the fiscal year. FORECASTING PERMANENT SALARIES AND BENEFITS AND TEMPORARY EMPLOYEES The forecast for Permanent Salaries & Benefits and Temporary Employees is based on actual expenses incurred during the first eight months of the year plus a projection of filled positions for the remaining four months of the year. The remaining four months of the year for both permanent and bi-weekly temporary positions are pre-populated in the Detail Budget Maintenance page using Salary Encumbrances methodology. SALARY ENCUMBRANCES Salary Encumbrances are based on personnel data in the PantherSoft Human Resources System and are calculated as follows: Permanent Positions: remaining pay periods in fiscal year / total pay periods in fiscal year x annual allocated salary to department Bi-Weekly Temporary Positions: remaining pay periods in fiscal year x Bi-Weekly Salary allocated to department Budget managers are encouraged to validate the forecast and to adjust for incremental changes which may have not have been entered in PantherSoft Human Resources system at the time of calculation, e.g. anticipated new hires, salary changes or separations through the end of the current fiscal year. SALARY FORECAST TOOL (FC) The Salary Forecast Tool is a downloadable nvision report (also known as the FC report) populated with salaries, benefits and encumbrance amounts by filled position. You can run and save your department s Salary Forecast Tool onto your network, then validate the forecast of permanent positions and bi-weekly temporary positions for the remaining four months of FY The Salary Forecast Tool can also be used to calculate incremental changes such as new hires, salary changes or separations through the end of the fiscal year. Note: Changes made in the Salary Forecast Tool must be entered into the Forecast Amount column within the Detail Budget Maintenance page. The spreadsheet does not automatically update the Detail Budget Maintenance page. To run the FC report: 1) Navigate to the nvision Report Request screen using the links on the left-hand side of the page Reporting Tools o PS/nVision Define Report Request FIU 27 REVISED - 2/23/2012

29 In the Report ID field, enter FC<first six digits of department ID> Click Verify the Layout says FIU_BP_SALFORECAST_2012 Click on the Scope and Delivery Templates link to open the nvision Web Output screen and type in the 9 digits of the Department ID (if this is not already correctly prepopulated) in the Report Scope field. Then click OK. Click the Save button, then click the Run Report button. This will launch the Process Scheduler Request screen. Select PSNT in the Server Name field and click OK, to return to the nvision Report Request screen. To open the FC report: o o o Click the Report Manager link in the margin on the left-hand side of the page Click the Administration tab Hold down the CTRL key while clicking on the report hyperlink. This will download the report to your computer. FIU 28 REVISED - 2/23/2012

30 Save the FC report to your network before proceeding to manipulate the data. Save using the format *.xlsm (Macro-enabled workbook). A Security Warning will appear below the Menu Bar, Click on Options button and Enable this content. Add-ins will appear at the end of the Menu Bar. This will allow macros to run in the spreadsheet. Click on the tab that corresponds to the group of employees whose positions you wish to validate or modify. ENTER POSITION CHANGES Separations of Employment Find the row for the employee separating employment. Delete the amounts populated in the Salary and Benefits sections for the corresponding months during which the employee will not be paid. New Employee or Position Click on Add-ins in the Menu Bar and choose the button that says Copy. A line will appear at the bottom with required input cells highlighted in yellow. Modify the employee ID, First Name and Last Name, if known; Input the new employee or position s annual allocated salary in the field, Annual Allocated Amount (Column H) Benefits will automatically be calculated according to the employee type. Input the corresponding start date (Column O) for the new employee or position. Modify the end date if the employee will not be paid through June 30 th (for 12-month employees) or May 15 th (for 9-month employees). Rate or FTE Change FIU 29 REVISED - 2/23/2012

31 Click on Add-ins in the Menu Bar and choose the button that says Copy. A line will appear at the bottom with required input cells highlighted in yellow. Copy the information of the existing employee or position whose rate or FTE is changing (employee ID, First Name and Last Name). Enter the amount of the increase or decrease in pay in the Annual Allocated Amount (Column H) field. Benefits will automatically be calculated according to the employee type. Input the start date (Column O) that corresponds to the rate or FTE change of the employee or position. COPY CHANGES TO DETAIL BUDGET MAINTENANCE Click the buttons above the headers to expand the hidden columns Forecast Positions by Employee Type Enter the new amounts calculated for salaries and benefits from the FC report to each type of account in the Detail Budget Maintenance page. FIU 30 REVISED - 2/23/2012

32 Once you have entered and saved all of your updates you can rerun the FC Report and you will see all of your updates reflected on the Report tab. The Report tab is for review purposes only and contains historical data for 8 months of activity, as well as the Adjusted Budget and Encumbrances. There is additional data such as, actuals by month by account, 4-month forecast by month and account that has already been entered in Detail Budget Maintenance, current fiscal year annual adjusted budget and annual original budget, and prior fiscal year actuals. 8-Months 8-Months Historical Data Encumbrances ACTUAL Variance to Adjusted Budget July August September October November December January February ($ in thousands) Adj. Budget Actual $ % Actual Revenues 0% Bad Debt Expense 0% Revenues 0% Expenses Salaries and Benefits 0% OPS 0% Operating Expense 0% Scholarship Expense 0% OCO 0% Debt Service Interest 0% Income 0% Investment Income 0% Principal Payment of Debt 0% Transfer In 0% Transfer Out 0% Change in Net Assets 0% Beginning Fund Balance 0% Change in Net Assets 0% Ending Fund Balance 0% Annual Annual Annual Annual FORECAST Total Total Total Total Variance to Variance to March April May June Forecast Forecast Forecast Adj. Budget $ % Org. Budget $ % Actuals 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% ENTERING THE FORECAST IN PANTHERSOFT To enter the four months of forecast data, refer to the instructions below: FIU 31 REVISED - 2/23/2012

33 1) Login in to PatherSoft Financials by opening Windows Explorer and typing in the address bar. Type in your PantherID and password and press the Enter key. 2) Navigate to the Detail Budget Maintenance page using the links on the left-hand side of the page 3) In the Business Unit field enter FIU01 for all Operating Funds or FIU02 for FIU Foundation. 4) In the Ledger field enter ACTUAL then click on the Search button. FIU 32 REVISED - 2/23/2012

34 5) On the Chartfield Criteria screen: a) Enter 2012 in the Fiscal Year field b) Type the Department ID in the Department field i) And/or type the Project ID in the Project field. Click on the Query link to proceed to the following screen. Note: The totals at the bottom of the screen remain blank until you click on the yellow Calculate button. FIU 33 REVISED - 2/23/2012

35 The values in the Forecasted Amount and Requested Amount columns will be calculated as well as the values at the bottom of the page. FIU 34 REVISED - 2/23/2012

36 Click on the link for the account to be changed The Detail Budget Maintenance page displays every month from July 2011 (period 1) to February 2012 (Period 8) as read-only since these are actuals and therefore cannot be changed. The amounts for this account for the remaining months March through June 2012 (periods 9 to 12) can be changed to reflect your forecast. ADDING ACCOUNTS OR NEW DEPARTMENT IDS IN THE DETAIL BUDGET MAINTENANCE PAGE Use this process when forecasting to add a new department ID (or Project ID in FIU02 Foundation) that was recently created and/or has not had any actual activity during the first 8 accounting periods of Fiscal Year This is also the process used when entering the Budget for FY with the following substitutions: Forecast Budget Field Where entered FY FY Ledger Detail Budget Maintenance page ACTUAL REQUESTED Scenario Data By Period page FORECAST FINAL FIU 35 REVISED - 2/23/2012

37 Note: The entries in the Ledger and Scenario fields must be for the same task (Forecast or Budget) otherwise the data will not be usable. 1) Follow steps 1) to 5)a) of the instructions on Entering the Forecast in PantherSoft above. Note: If you are doing the budget instead of the forecast, enter REQUESTED in the Ledger field step 4) instead of ACTUAL. 2) In step 5)b) type the new Department ID and/or Project ID 3. The Data By Year page will appear without any data in it. 3) Click on the Account link to navigate to the Data By Period page. 4) Click on the icon to the right of the Account field, and select the account that you want to forecast for this Department ID. 3 For new Project ID entries please refer to the FIU Foundation Budget Manual. FIU 36 REVISED - 2/23/2012

38 Note: The account chosen depends on whether the forecast is for an FIU01 Department ID or an FIU02 Foundation Project ID. FIU01 Department ID s must choose budget accounts which either start with R (for revenues) or E (for expenses). FIU02 Foundation Project ID s must choose accounts which either start with 6 (for revenues) or 7 (for expenses). 5) Enter the New Department ID number in the Dept field. The system will automatically fill in the Class, Fund Code and Program fields associated with the Department ID. 6) Enter 2012 in the Budget Reference field if you are working on the Forecast. If you are working on the Budget, enter 2013 in the Budget Reference field instead. 7) Enter FORECAST in the Scenario field. (If you re working on the Budget instead of the Forecast, enter FINAL in the Scenario field instead). 8) Enter the amount you wish to forecast for this account in the Posted Base Amount field. Refer to the Dept. ID's By Exec Area link on the OFP website at 9) Add new rows for additional accounting periods and/or to enter a new set of accounts as needed by clicking the icon in the blue bar below the last row on the page. FIU 37 REVISED - 2/23/2012

39 USING THE BUDGET CALCULATION TOOL The Calculate link at the bottom of the Data By Period page opens a very useful gadget for spreading expenses over time in various ways. Simply click the Calculate link below to open up the Budget Calculation tool. The Calculation Type options are: o o o o Spread evenly by period Add by period Adjust by percent Repeat amount by period Spread Evenly by Period: spreads the amount entered in the Change Value field evenly over the remaining months. e.g. $200 spread evenly over 4 months allocates $50 per month. Add by Period: adds the amount entered in the Change Value field to existing values in the specified month(s). For example, if March through June display existing values of $200 per month, set the change value to $100 to change the existing value to $300 per month. Adjust by Percent: adjusts existing values by a user-defined percentage entered in the Change Value field. For example, if March through June display existing values of $200 per month, set the change value to 5 to change the existing allocation to $210 per month. Type 5 in the Change Value field to increase existing values by 5% or -5 to decrease by 5% Repeat Amount by Period: repeats the amount entered in the Change Value field for the remaining months. e.g. If March June display existing values of $200 per FIU 38 REVISED - 2/23/2012

40 month, set the change value to $100 to change the existing value to $100 per month. Once changes are entered on the Calculator, click on the OK button to see the changes reflected monthly. Once all changes have been made to this account click on the Save button to apply the changes, go back to the main page and continue with the forecast for another account. FY REQUESTED (BUDGET) The personnel expense portion of the FY Requested Budget is entered in the Position Tool and the remainder of the FY Requested Budget is entered through the Detail Budget Maintenance page on the Detail Budget Maintenance page. The Detail Budget Maintenance page is automatically populated thrice daily at midnight, 12:00PM and 5:00PM with position data drawn from the Position Tool in summary form. Note: Any unsaved work at the time the automatic populations run will not be reflected in the Detail Budget Maintenance page. Changes made to salary accounts on the Detail Budget Maintenance page will be overwritten when the position information is brought over from the Position Tool. Review changes made prior to this procedure by running an RQ report (nvision) which contains: Original Budget Forecast Budget Requested Budget The RQ report includes each Executive Area s departments as detail lines within the report. THE POSITION TOOL Position budgeted amounts are entered and/or edited in PantherSoft using the Position Tool. The Position Tool is pre-populated by department with the following information: FIU 39 REVISED - 2/23/2012

41 A list of current employees and their salaries Any budgeted unfilled positions Benefits per employee 4 Some of the populated fields in the Position Tool are read-only and include: Employee type Position number FTE Pay rate Current benefits Account number Budgeted weeks Change category Changes to a position which result in a change to the data in read-only fields can only be done by inserting a new row and entering adjustments in that row. Once changes in the Position Tool have been saved, the Detail Budget Maintenance page is populated, once the allocation occurs, with Salaries and Benefits monthly totals (by Account and Department) from the Position Tool. The Detail Budget Maintenance page uses the cash method by month on budgeted Salaries, except at the beginning and end of the fiscal year where the full accrual method is used. 5 Split Employees In the Position Tool, the total distribution of any position that is split among two or more department ID s can be viewed by clicking on the Chartfield Information tab and then scrolling to the right to click on the Employee Distribution link. Communicate with the finance manager(s) of any other department(s) where one of your employees is split to ensure the total distribution for the employee is correctly budgeted. Sponsored Research Project Employees Sponsored Research Project ID budgets are developed by DOR 6. Therefore, no salaries & benefits budgets are mapped from the Position Tool to the Detail Budget Maintenance page for these projects. Positions that are currently filled under Projects are displayed in the Position Tool for information purposes only. 4 Benefits are calculated as a percentage of salary based on the university-wide pooled fringe benefit rates. All benefits are budgeted in a single account. 5 Under the cash method, Salaries and Benefits are recorded as expenses when paid to the employee. Under the full accrual method, Salaries and Benefits are recorded as expenses when earned by the employee. 6 Division of Research FIU 40 REVISED - 2/23/2012

42 ENTERING REQUESTED POSITIONS IN THE POSITION TOOL 1) Login in to PantherSoft Financials by opening Windows Explorer and typing in the address bar. Type in your PantherID and password and press the Enter key. 2) Navigate to the Position Tool using the links on the left-hand side of the page 3) Enter your department number, select Fiscal Year 2013 and press the tab key. The tool will automatically refresh with your department s positions data. To make any of the changes outlined below insert a new row. To do so, click on the button located on the right-hand side of the screen. Tip: Save your work on the Position Budget Page periodically by clicking on at the bottom of the page. FIU 41 REVISED - 2/23/2012

43 REMOVING POSITIONS 1) Find positions that will not be filled in FY ) Click on the button on the right hand side of the row you wish to remove. This will insert a new row. 3) Enter the position number of the position you wish to remove in the inserted row. 4) Select Remove Position in the Change Category field of the new row. The rest of the position s information will automatically be populated. 5) Confirm that all information from the row you wish to remove now matches the new row. 6) If the remaining positions are to remain budgeted as is and for the full year, proceed to Save and Recalculate Totals on page 48. If you accidentally delete a position, and you have not yet clicked, you can discard changes made since the last save by clicking on the Position Tool link on the lefthand menu. Note: All changes since the last save will be discarded, not just the unwanted delete action. ENTERING POSITION CHANGES Changing or adding employees or positions within the Position Tool is done by making a selection in the Change Category field and adding a new line by clicking a right hand side of the screen. button on the In each new row, the fields of Change Category, Employee Type, and Position Status are filled using their dropdown menus with the following options: NEW POSITIONS OR NEW EMPLOYEES If a position number exists for the position on which you wish to hire, identify the annual salary and when you expect to have that position filled. Enter this position in the Position Budget and also update the annual salary and start period. If you have other information available regarding the new hire, enter this as well. The same position cannot be held by two different employees at the same time. Note: Entering a Starting Period earlier than when the employee will actually begin will generate a budget which is subject to Salary Float reductions. FIU 42 REVISED - 2/23/2012

44 If a position number does not exist, contact your EABM 7. See Contact Information on page 79 for your EABM or Finance contact. In the Position Tool, insert a new. row and populate fields as follows: Select New Position in the Change Category field Enter the Employee Type o Selecting the Employee Type triggers the calculation of the Benefits amount and automatically fills in the fields on the Chartfield Information tab: Account, Budgeted Weeks. Enter the Position Number. o The position number should be a valid number, i.e. has 8 digits, all of which are numeric. Enter the Employee ID in the EmpID field if known or simply leave it blank. Enter the Employee s Last Name if known or type Unfilled in the Last Name field Enter the Employee s First Name if known or leave the First Name field blank Enter the FTE Enter the proportional amount of the annual Pay Rate related to the FTE. Current Benefits is automatically calculated based on Employee Type. No action is needed for this field. Enter the Title of the new employee or position. Select Unfilled the Position Status field if no employee has been identified with that position. Enter the Start Period that corresponds with the month in which the employee will begin working or the month in which the unfilled position is expected to be filled. Period 1 is July, Period 2 is August etc o Entering a Starting Period earlier than when the employee will actually begin will generate a budget which is subject to Salary Float reductions. Note: With the PantherSoft Human Resources System implementation, new position numbers are automatically assigned through the eprf module o When creating a position for budget purposes only, please ensure the flag Budget Purposes Only is checked, otherwise you will be required to submit a position description Enter only valid position numbers in the Position Tool (i.e. position number exists in HR System) 7 Executive Area Budget Manager FIU 43 REVISED - 2/23/2012

45 o o o o New position numbers are only valid for budgeting after the Business Unit Head approves and the position is in a Proposed status on the Position Table OFP will validate all position numbers in the Position Tool against the PantherSoft HR System on a weekly basis OFP will notify units of invalid position numbers; these must be corrected or removed from the Position Tool Any invalid position numbers remaining in the Position Tool at the end of the budget cycle will be removed by OFP; the budget will be reassigned to Miscellaneous Expenses category FTE CHANGES Use this Change Category to reflect increases or decreases in an existing employee s or position s FTE and corresponding rate. This is most commonly used if the employee s funding is being split between two or more departments. Note: If the employee s funding is simply being split between two departments, follow the steps below to reduce the employee s FTE in the department where he or she is currently working. To add the incremental FTE to the new department, follow the steps outlined in New Positions or New Employee on page 42. Find the row of the existing employee or position for which you wish to change the FTE and click on the button to add a row. A new row will appear beneath the original row. In the new row: Select FTE Change in the Change Category field Select the same Employee Type as in the existing employee or position. o Selecting the Employee Type triggers the calculation of the Benefits amount and automatically fills in the fields on the Chartfield Information tab: Account and Budgeted Weeks. Enter the existing employee s position number in the Position # field. Enter the existing employee s Employee ID in the Empl ID field. If the position is unfilled and you re simply changing the FTE of the position, leave the Empl ID field blank. Enter the existing employee s name in the Last Name and First Name fields. If the position is unfilled, enter Unfilled in the Last Name field and leave the First Name field blank. Enter the incremental increase or decrease amount in the FTE field. Enter only the annual Pay Rate change amount that corresponds to the FTE change, whether negative or positive. Current Benefits field is automatically calculated based on employee type. Enter the Title of the existing employee or position. FIU 44 REVISED - 2/23/2012

46 Select Unfilled or Filled in the Position Status field as applicable. Enter the Starting Period that corresponds to the month in which the employee s or position s FTE will change. RATE CHANGES Choose Rate Change in the Change Category field to reflect changes in pay rate for existing employees or positions effective during FY , taking into account: Promotions Demotions Reassignments This Change Category also applies to reclassifications within the same employee type. Note: Across-the-board rate increases are budgeted at the Institution level. Do not budget across-the-board rate increases at the Department level. Find the row of the existing employee or position to be changed and click on the to add a new row. Populate the fields of the new row as follows: button Select Rate Change in the Change Category field Choose the same Employee Type as the existing employee or position. Enter the existing employee s position number in the Position Number field. Enter the existing employee s Employee ID in the Empl ID field. If the position is unfilled, leave the Empl ID field blank. Enter the existing employee s name in the Last Name and First Name fields. If the position is unfilled, enter Unfilled in the Last Name field and leave the First Name field blank. Enter 0.00 in the FTE field since this change will not result in an incremental FTE. Enter the incremental annual Pay Rate change amount only. Current Benefits is automatically calculated based on employee type. Enter the existing employee or position s title in the Title field. Select Unfilled or Filled in the Position Status field as applicable. Enter the Starting Period that corresponds to the month in which the employee s or position s rate will change. RECLASSIFICATIONS Use this Change Category for reclassifications, promotions or demotions that result in a change in Employee Type. For example, a move from a Staff position to an Administrative position. A promotion for which an employee does not switch between pay plans should be categorized as a Rate Change. This change category should also be used when an employee is changing from a 9-month employee to a 12-month employee, and vice versa. FIU 45 REVISED - 2/23/2012

47 Determine if this reclassification will occur prior to the beginning of the new fiscal year in July. If the reclassification will occur prior to July then you will need to follow the steps to remove a position followed by the steps to create a new position to establish the new classification. Otherwise, continue with these steps: Find the row of the existing employee or position and click on the button to add a new row. Populate the fields as follows: Select the new Employee Type. Enter the existing employee s or position s position number in the Position Number field. Enter the existing employee s Employee ID in the Empl ID field. If the position is unfilled, leave the Empl ID field blank. Enter the existing employee s name in the Last Name and First Name fields. If the position is unfilled, enter Unfilled in the Last Name field and leave the First Name field blank. Enter the employee s or position s FTE in the FTE field since a reclassification will result in an incremental FTE for this Employee Type. If the reclassification will occur prior to July 2012, enter the existing employee s FTE. Enter the total annual Pay Rate. Current Benefits is calculated based on employee type. Enter the new Title of the employee. Select Unfilled or Filled in the Position Status field as applicable. Enter the Starting Period that corresponds to the month in which the reclassification will take place. In the existing employee s record, enter the Ending Period; use the period that corresponds to one less than the Starting Period of the new row. SUMMER RATE Use this Change Category to account for the faculty summer rate reserve for Summers A and B. Most Department ID s will have a set of existing position numbers for summer faculty, please refer to Appendix E, Summer Position Numbers on page 77 for your department s corresponding Position Number. Note: The position number is intended to capture the total amount of the department s summer reserve and is not intended to be a build up by employee. Please insert a new row and populate fields as follows: Select Summer Rate in the Change Category field. Select Faculty Summer A or Faculty Summer B in the Employee Type field. Doing so will automatically populate the information on the Chartfield Information tab including the Account field: Summer A E71123 Summer B E71124 FIU 46 REVISED - 2/23/2012

48 Enter the Position Number that corresponds to your Department ID (refer to the Summer Position Numbers on page 77 for your corresponding Position Number). Leave the Empl ID field blank. Enter Unfilled in the Last Name field and leave the First Name field blank. Enter 0.00 in the FTE. Enter the total summer reserve allocation amount in the Pay Rate field. Leave the Title field blank. Select Unfilled in the Position Status field. No changes to Starting Period or Ending Period are required (the budgeted weeks field will allocate the salaries and benefits to the appropriate months for each summer session). SEPARATIONS OF EMPLOYMENT Determine whether or not the separation will occur prior to FY , whether a replacement will be hired, and whether the replacement is hired at a different rate. Make any necessary changes in the Position Tool. FOR SEPARATIONS PRIOR TO JULY 2012 If the employee will not be replaced, or is replaced by a new hire at a different rate, remove the existing position by adding a new row and selecting Remove Position in the Change Category of the new row. To do this: Click the button to the right of the existing position. This will insert a new row below the original one. In the new row, enter the existing position number in the Position # field and select Remove Position in the Change Category field. Selecting Remove Position automatically fills the information from the row you wish to remove into the new row as negative amounts (the two rows should sum to zero FTEs and Pay Rate). The benefits are calculated automatically based on the employee type. To add a replacement employee, refer to New Positions or New Employee on page 42. If the employee is replaced at the same rate: Enter the new employee s Employee ID in the Empl ID field. If the position is unfilled, leave the Empl ID field blank. Enter the new employee s name in the Last Name and First Name fields. If the position is unfilled, enter Unfilled in the Last Name field and leave the First Name field blank. FOR SEPARATIONS AFTER JULY 2012 If the employee will not be replaced, or is replaced by a new hire at a different rate: In the current row, enter the ending period that corresponds to the month in which the current employee will last work. FIU 47 REVISED - 2/23/2012

49 To add a replacement employee, refer to New Positions or New Employee on page 42. If the employee is replaced at the same rate: Enter the new employee s name in the Last Name and First Name fields. If the position is unfilled, enter Unfilled in the Last Name field and leave the First Name field blank. SAVE AND RECALCULATE TOTALS Recalculate the annual salaries and benefits totals by clicking on the Calculate Totals button in the box under the positions on the Position Budget Page. Note: These totals do not automatically take into account the Starting and Ending Period Please also note that only valid position numbers should be entered in the Position Tool. OFP will be validating on a weekly basis the position numbers entered in the Position Tool against the PantherSoft HR System; you will be notified to correct any invalid position numbers. If at the end of the budget cycle the invalid position number has not been corrected, OFP will remove the invalid position from the Position Tool and enter the corresponding budget amount in Miscellaneous Expenses. ENTERING THE REQUESTED BUDGET IN PANTHERSOFT The data in the Requested budget is your department s entire budget for FY and is housed in the REQUESTED ledger. The personnel portion of this data has already been entered by you in the Position Tool and will automatically be brought over to the Detail Budget Maintenance page in summary form. To enter the 12 months of Requested data for Revenues, Temporary Employees Expenses, Other Operating Expenses and OCO into the Detail Budget Maintenance page, refer to the instructions below: 1) Navigate to the Detail Budget Maintenance page using the links on the left-hand side of the page FIU 48 REVISED - 2/23/2012

50 In the Business Unit field enter FIU01 for all Operating Funds or FIU02 for FIU Foundation. In the Ledger field enter Requested then click on the Search button. FIU 49 REVISED - 2/23/2012

51 On the following screen: Enter 2013 in the Fiscal Year field Type the Department ID in the Department field o and/or type the Project ID in the Project field. Click on the Query link to proceed to the next screen. This screen shows all the budgetary accounts available for FY Original Budget (Budget Base) and Forecast (Forecast amount) will also by displayed in the screen, however, changes to Forecast amounts can only be made in Ledger, Actual (See FY FORECAST on page 26). FIU 50 REVISED - 2/23/2012

52 Note: The totals at the bottom of the screen remain blank until you click on the yellow Calculate button. To make changes to the amounts for a particular account, click on the account s link. The Data By Period page will appear permitting changes for all periods, July 2012 June To view all 12 periods click on the View All link. FIU 51 REVISED - 2/23/2012

53 ADDING ACCOUNTS OR NEW DEPARTMENT IDS IN THE DETAIL BUDGET MAINTENANCE PAGE Use this process when forecasting to add a new department ID (or Project ID in FIU02 Foundation) that was recently created and/or has not had any actual activity during the first 8 accounting periods of Fiscal Year This is also the process used when entering the Budget for FY with the following substitutions: Forecast Budget Field Where entered FY FY Ledger Detail Budget Maintenance page ACTUAL REQUESTED Scenario Data By Period page FORECAST FINAL Note: The entries in the Ledger and Scenario fields must be for the same task (Forecast or Budget) otherwise the data will not be usable. 10) Follow steps 1) to 5)a) of the instructions on Entering the Forecast in PantherSoft above. Note: If you are doing the budget instead of the forecast, enter REQUESTED in the Ledger field step 4) instead of ACTUAL. 11) In step 5)b) type the new Department ID and/or Project ID. The Data By Year page will appear without any data in it. 12) Click on the Account link to navigate to the Data By Period page. FIU 52 REVISED - 2/23/2012

54 13) Click on the icon to the right of the Account field, and select the account that you want to forecast for this Department ID. Note: The account chosen depends on whether the forecast is for an FIU01 Department ID or an FIU02 Foundation Project ID. FIU01 Department ID s must choose budget accounts which either start with R (for revenues) or E (for expenses). FIU02 Foundation Project ID s must choose accounts which either start with 6 (for revenues) or 7 (for expenses). 14) Enter the New Department ID number in the Dept field. The system will automatically fill in the Class, Fund Code and Program fields associated with the Department ID. 15) Enter 2012 in the Budget Reference field if you are working on the Forecast. If you are working on the Budget, enter 2013 in the Budget Reference field instead. 16) Enter FORECAST in the Scenario field. (If you re working on the Budget instead of the Forecast, enter FINAL in the Scenario field instead). 17) Enter the amount you wish to forecast for this account in the Posted Base Amount field. Refer to the Dept. ID's By Exec Area link on the OFP website at FIU 53 REVISED - 2/23/2012

55 Add new rows for additional accounting periods and/or to enter a new set of accounts as needed by clicking the icon in the blue bar below the last row on the page. Using the Budget Calculation Tool on page 35 for detailed instructions. Once all changes have been made click on the Data by Year link to go back to the main page and continue with the requested budget for another account. Click Yes when asked to save your changes in PantherSoft. Note: Overhead is calculated thrice daily (midnight, 12:00 PM and 5:00 PM) using an Overhead allocation. Interest Income is loaded into PantherSoft by the Treasury Department FIU 54 REVISED - 2/23/2012

56 RUNNING REPORTS REQUESTED BUDGET BY MONTH REPORT (R2) Another tool to assist you in the preparation of your requested budget entries is the R2 report. This report gives a summary by account and includes the monthly Requested Budget along with Annual Total Requested Budget , Annual Total Original Budget , Forecast and the Annual Variance to Forecast. Additionally, the R2 will show you the budget build of your positions by employee type by position by month. To run the R2 report: 1) Navigate to the nvision Report Request screen using the links on the left-hand side of the page Reporting Tools o PS/nVision Define Report Request In the report ID field, enter R2<Exec Area> Verify the Layout says FIU_BP_REQD2_EXECSUM_2013 Click on. Click on Scope and Delivery Templates to go to the nvision Web Output screen where you can confirm that the Report Scope is the same as the one used in the DS report for your area. Click the OK button to return to the nvision Report Request screen Click the Save button, then click the Run Report button. On the Process Scheduler Request screen, select PSNT in the Server Name field, then click the OK button. To open the RQ report: FIU 55 REVISED - 2/23/2012

57 o o o Click the Report Manager link in the margin on the left-hand side of the page Click the Administration tab Hold down the CTRL key while clicking on the report hyperlink. This will download the report to your computer. REQUESTED BUDGET FY Annual Annual Annual Total Total Total July August September October November December January February March April May June Variance to Forecast ($ in thousands) Requested Forecast $ % Budget Revenues 0% Bad Debt Expense 0% Revenues 0% Expenses Salaries and Benefits 0% OPS 0% Operating Expense 0% Scholarship Expense 0% OCO 0% Debt Service Interest 0% Total Operating Expenses 0% Income 0% Investment Income 0% Principal Payment of Debt 0% Net Transfers 0% Change in Net Assets 0% Ending Fund Balance 0% The R2 also provides position detail by account and by period: REQUESTED BUDGET REPORT (RQ) FIU 56 REVISED - 2/23/2012

58 After you ve entered your requested budget for FY in PantherSoft, you ll want to review the entries to ensure that they are accurate and complete by running the RQ report. This report contains information by activity department for total Revenue, Permanent Salary and Benefits, OPS, OCO, Debt Service, and Total Operating Expenses. To run the RQ report: 1) Navigate to the nvision Report Request screen using the links on the left-hand side of the page Reporting Tools o PS/nVision Define Report Request In the Report ID field, enter RQ<Exec Area> Verify the Layout says FIU_BP_REQD_EXECSUM_2013_RQ Click on. If there is more than one report in the search result, click on the link for the correct one. For guidance on this, contact your EABM. FIU 57 REVISED - 2/23/2012

59 Click on Scope and Delivery Templates to go to the nvision Web Output screen where you can confirm that the Report Scope is the same as the one used in the DS report for your area. Click the OK button to return to the nvision Report Request screen Click the Save button, then click the Run Report button. On the Process Scheduler Request screen, select PSNT in the Server Name field, then click the OK button. To open the RQ report: o o o Click the Report Manager link in the margin on the left-hand side of the page Click the Administration tab Hold down the CTRL key while clicking on the report hyperlink. This will download the report to your computer. FIU 58 REVISED - 2/23/2012

60 REQUESTED BUDGET REPORT (BX) The BX report provides an overview of your entire forecast and requested entries by account. This report includes the Requested Budget along with prior fiscal year actuals, Original Budget for FY , Forecast You can use this report to provide your management with an overall picture of your budget. To run the BX report: 2) Navigate to the nvision Report Request screen using the links on the left-hand side of the page Reporting Tools o PS/nVision Define Report Request In the report ID field, enter BX<Exec Area> Verify the Layout says FIU_BP_XA_FORMAT_2013_BX Click on. Click on Scope and Delivery Templates to check that the scope is the same as the one used in the DS report for your area or if required, it can be changed for the specific Department ID. Save it and run the report. Open the BX report on Report Manager. FIU 59 REVISED - 2/23/2012

61 Year over Budget Variance Forecast vs. Budget Variance Requested vs. Forecast Variance ($ in thousands) Actual Budget $ % Forecast $ % Requested $ % Revenues 23,188 23, % 25,239 1,951 8% 25,137 (102) (0%) Bad Debt Expense 0% (140) (140) 100% (150) (11) 7% Revenues 23,188 23, % 25,099 1,811 7% 24,987 (112) (0%) Expenses Salaries and Benefits 3,235 3,638 (403) (11%) 3, % 4,064 (487) (12%) OPS 989 1,141 (152) (13%) 1, % 1,100 (81) (7%) Operating Expense 8,499 9,476 (977) (10%) 9,801 (326) (3%) 10,341 (539) (5%) Scholarship Expense 0% 0% 0% OCO % 184 (109) (59%) % Debt Service Interest 3,715 3, % 3,542 0% 3, % Total Operating Expenses 16,519 17,872 (1,354) (8%) 18,124 (252) (1%) 18,944 (820) (4%) Income 6,670 5,416 (1,254) (23%) 6,975 1,559 22% 6,043 (932) (15%) Investment Income % 24 (10) (40%) 24 2% Principal Payment of Debt 3,609 3, % 3,786 0% 3,765 (21) (1%) Net Transfers (510) (1,079) (569) 53% (43) 1, % (1,516) (1,473) 97% Change in Net Assets 2, (1,982) (339%) 3,170 2,585 82% 786 (2,384) (303%) Ending Fund Balance 15,521 16, % 18,691 2,585 14% 19, % FIU 60 REVISED - 2/23/2012

62 APPENDIX A REVENUE BUDGET ACCOUNTS BUDGETED BY OFP AND AUXILIARY & ENTERPRISE DEVELOPMENT R13100 Student Tuition and Fees R13101 R13102 R13103 R13104 R13105 R13201 R13202 R13203 R13301 R13302 R13303 R13510 R13541 R13542 R13543 R13544 R13530 R13560 R13571 R13603 R13604 R13700 R13702 R31000 Tuition Undergraduate Resident Tuition undergraduate Non-Resident Out of State Undergraduate Undergraduate Resident Tuition Differential Undergraduate Non-Resident Tuition Differential Tuition Graduate Resident Tuition Graduate Non-Resident Out of State Graduate Tuition Law Resident Tuition Law Non-Resident Out of State Law Includes only matriculation fees Financial Aid Fee Athletic Fee - Per Credit Hour Athletic Fee - Per Student Athletic Fee - Women Title IX Athletic Fee - Football Escrow A&S Fee Health Fee Technology Fee Late Registration and Payment Fees Repeat Course Fee Other Fees Application Fee State Appropriation FIU 61 REVISED - 2/23/2012

63 R32001 R72222 R15000 R77000 R78000 R79117 State Appropriation ARRA Funding Parking Access Fee Investment income Gain on the sale of investments Loss on the sale of investments Auxiliary Overhead BUDGETED BY DIVISION OF RESEARCH R14100 R14200 R14300 Federal Contracts and Grants Revenues and inflow transactions from federal Sponsors. State and Local Contracts and Grants Revenues from state and local grant activities. Non-Governmental Contracts and Grants Revenues from private or other grant activities. BUDGETED BY UNITS R72100 R71200 R72208 R19000 R72203 R72223 Sales of Goods or Services - Non State Sales of goods or services to external or non-university customers. Students and employees of the University are considered to be external customers when purchasing goods and services for personal use. Includes bookstore, dining services, fees charged for childcare services, etc Also includes fees such as Lab, Photo ID, Cost Plus, Intensive English, and Conference Registration. Sales of Goods Services State Consist of sales of goods or services to other University departments or accounts within the state system. Includes duplicating fees, installation fees and any other fees charged for services provided to other university departments. Also includes rent received from any state agency. Employee Parking Fee Other Operating Revenues (Misc.) Includes private revenue and miscellaneous revenues. Includes Vending Commissions, Insurance Recoveries and / or Settlements Season tickets Used by Athletics for sale of season tickets. Sponsorship Revenues Used to record revenues from external sponsors. FIU 62 REVISED - 2/23/2012

64 R57000 R74100 R75100 R79100 R79106 R79118 R87000 Interdepartmental Cash Transfers In Records and tracks transfers between departments and funds. Rental Income - State Includes ALL HOUSING DORM ROOM FEES as well as revenues from other activities such as Racquetball Court Rentals, Locker Rentals, etc. Rental Income- Non State Includes ALL HOUSING DORM ROOM FEES as well as revenues from other activities such as Racquetball Court Rentals, Locker Rentals, etc. Other Operating Revenues Auxiliary Enterprises Includes unusual or non-recurring revenue. You are asked to provide detail for amounts budgeted in this line equal to the lower of 5% of total revenue or $100,000. Athletic Game Guarantees Used by Athletics to record guarantees. NCAA and Conference participation Used by Athletics to record proceeds from conference and NCAA events. Capital Grants and Donations Used by FIU Foundation to record donations and grants. FIU 63 REVISED - 2/23/2012

65 APPENDIX B EXPENSE BUDGET ACCOUNTS PERMANENT SALARIES & BENEFITS BUDGET ACCOUNTS The following accounts are used to record Salary data in the Detail Budget Maintenance page. They correspond to the Employee Type (Faculty, Administrative or Staff). E71121 E71122 E71123 E71124 E71140 E71150 E71153 E71950 E71999 Faculty 12 Month Salaries Faculty 9 Month Salaries Faculty Summer Salaries Faculty Summer B Administrative Salaries Staff Salaries All accounts listed above include gross salaries. Salary Overtime Includes overtime, on-call pay and law enforcement incentives. Fringe Benefits Under the Pooled Fringe Benefit Rate methodology there is only one Benefits account. Benefits amounts are automatically calculated and populated in the Position Budget as a percentage of salary based on University-Wide Pooled Fringe Benefit Rates below. University-wide Salary Adjustments This budgetary account includes an estimated amount for university-wide salary adjustments such as across-the-board salary increases and associated fringe benefits. TABLE 3 Benefits Percentages Employee Type % Admin or Faculty 29.73% Staff 40.41% For any law enforcement incentives and overtime, benefits percentages will need to be added to the amounts in Detail Budget Maintenance. Use the following table as a guide: FIU 64 REVISED - 2/23/2012

66 TABLE 4 Benefits % - Overtime Payments Employee Type % Staff 40.41% Law Enforcement Officers 40.41% TEMPORARY EMPLOYEE BUDGET ACCOUNTS The following accounts are used to record Temporary Employee data in the Detail Budget Maintenance. E71500 E71505 E71510 E71517 E71951 E76100 Temporary Employee Salary Includes temporary employee salaries and overtime, student assistants, college work study matching, and Faculty, A&P and USPS Overloads. Graduate Assistants Includes graduate assistants, research assistants, & teaching assistants. Adjunct Faculty Salary Includes adjunct faculty salaries. Other Earnings Despite being applicable to non-temporary employees, includes Merit Pool, Spot Awards, Educational Incentive Awards, Project-Based Pay, and Variable Compensation Plan Bonuses. Fringe Benefit Temporary Employees The Pooled Fringe Benefit rate for non-students includes Medicare matching, unemployment compensation and workers compensation. The rate for students consists only of workers compensation. Under the FICA Alternative Plan implemented February 2009, social security is now a pre-tax amount paid by the employee. Cellphone Benefits Cell Phone allowance for Full-time employees. TABLE 5 Fringe Benefits Percentages Employee Type % Non-Student OPS 2.75% Student OPS 0.43% OTHER OPERATING EXPENSE BUDGET ACCOUNTS E11010 Postage Includes charges incurred for postage, freight and courier services. FIU 65 REVISED - 2/23/2012

67 E11110 E11180 E11200 E11250 E11270 E11330 E11360 E11441 E72000 E77210 E72300 E73000 Purchased Utilities (Administration and non-e&g) Includes charges incurred for heat, light, gas, electric utilities, water and sewer and garbage. Facility Operations will determine utility expenses for E&G and will provide utility rates and guidelines for Non-E&G funds. Please refer to the rate sheet published on the OFP website. Telephone Equipment Includes charges incurred for telephones and pagers. Please refer to the rate sheet published on the website. Travel Athletics Team Travel Athletics Recruiting Travel Travel includes charges incurred by employees and others who undertake travel on behalf of the University. Travel categories consist of Business, Enrollment, Team Travel and Recruiting Travel. Athletic Clothing and Uniforms Includes charges incurred by athletics for cost of team uniforms. Insurance Includes insurance charges incurred for automobile, general liability and risk, workers compensation, fire fund, federal civil, money securities, boiler and machinery, managed care premium, unemployment compensation and other. Rental of Buildings and Facilities Includes cost of renting buildings and facilities. Contractual Services Includes charges incurred for all professional contracts with independent contractors who are not in an employer-employee relationship. As they rarely happen on a consistent basis they should not be straight lined. For Custodial Services, please refer to the rate sheet published on the OFP website. Game Expenses Athletic charges incurred for material and supplies and rental of production equipment at a game. Medical Materials and Supplies Includes charges for Durable Medical Equipment and Pharmaceuticals. Materials and Supplies Includes charges for printing and reproduction, building and construction supplies, office supplies, motor fuel and lubricants, educational & Lab supplies, food products, and supplies i.e., hazardous chemicals or waste, data processing supplies, and other materials athletic supplies, photos, slides, movies, or medical supplies. For Duplicating Services please refer to the rate sheet published on the website. FIU 66 REVISED - 2/23/2012

68 E77391 E61000 E68000 E68206 E68207 E68208 E68209 E68210 E68211 E68212 E11900 E74001 E11908 E11901 E21000 Athletic Equipment and Supplies Athletic charges incurred for team supplies. Repairs and Maintenance Includes charges incurred for repairs and maintenance services to facilities, grounds, furniture, and equipment. For Vehicle Services, please refer to the rate sheet published on the website. Tuition, Stipends, Scholarships and Fellowships E&G Financial Aid Waivers for Non Fundable FTEs Exempt Waivers for Non Fundable FTEs Faculty Waivers for Non Fundable FTEs Staff Waivers for Incidental Revenue Includes charges incurred for awards to students in the form of scholarship, fellowships or waivers. Auxiliary Scholarships Miscellaneous Includes all other charges not mentioned above You are asked to provide detail for amounts budgeted in this line equal to the lower of 5% of total operating expenses or $100,000. Bad Debt Expense Includes the percentage of revenue not expected to be collected. Parking, Housing operations and all departments that receive tuition based revenues will use this line item. The Office of Financial Planning and The Office of Auxiliary & Enterprise Development will calculate the percentage of uncollectible accounts that is applied to estimate this line: Bad Debt expense = 0.6% Revenues. Guarantees Includes charges incurred when hosting games. Shared Services Fee (Auxiliary Overhead Fee) Includes charges incurred for salaries, OPS and expenses. This is updated daily by an allocation and does not need to be input by the departments. Questions about the Shared Services Fee should be directed to Auxiliary Enterprises contact in the Office of Auxiliary and Enterprise Development. Operating Capital Outlay Includes charges incurred for the purchase of equipment, fixtures, and other tangible personal property of a non-consumable and nonexpendable nature, the value or cost of which is $5,000 or more. FIU 67 REVISED - 2/23/2012

69 The determination of the expense category to be used is based on a Functional Unit concept; the cost of the entire functional unit determines whether the purchase should be reported as OCO or expense. For example, if the purchase of computer equipment includes the CPU, monitor, keyboard, mouse, hard drive, etc the total cost is more than $5,000 and it should be classified as OCO. However, upgrades, repairs or replacement of individual components may be recorded as expenses if the item purchased or service received is less than $5,000. Purchases are to be projected in the month in which the equipment is expected to be received, which is the time when the purchase is recorded. OCO is an account that will not be on an accrual basis as we will not be estimating depreciation expenses and the state continues to hold us accountable for cash expenses for fixed assets. E31000 E32000 E88000 E57000 E59000 Principal Retirement Interest on Asset Related Debt (Interest Payments) Debt Service payments consist of both interest and principal repayments. Each component should be budgeted separately. For existing loans, debt payments should be budgeted based on the fixed payment schedule supplied by Treasury. For new or projected loans, the department needs to consult with Treasury to determine the payment amount to budget based on an estimated payment schedule. Departments currently with outstanding debt service activity consist of Academic Affairs, UTS, Housing and Parking. Unrealized Gains/Losses Unrealized Gains or losses made on investments. Interdepartmental Cash Transfers Out Records and track transfers between departments and funds. Transfers Out to Other Agency Records and track transfers to outside entities. APPENDIX C LOOKING UP BUDGETARY ACCOUNTS Login in to PatherSoft Financials by opening Windows Explorer and typing in the address bar. Type in your PantherID and password and press the Enter key. There are three ways to look up Budgetary Accounts in the system: USING TREE VIEWER / MANAGER 1. Use Tree Viewer to search for desired account. FIU 68 REVISED - 2/23/2012

70 Navigate to the Tree Viewer page using the links on the left-hand side of the page Tree Manager o Tree Viewer Enter CC_ACCOUNT_SPR_REV in the begins with input area to look at Revenue Tree Enter CC_ACCOUNT_SPRING to the begins with input area look at Expense Tree FIU 69 REVISED - 2/23/2012

71 Select the Second Option for the Revenue or Expense Tree, where the Category = DEFAULT. Select Find Enter the Account in the Find Detail Value Field The view will return to the map displaying the Account or Account Range USING QUERY VIEWER / MANAGER 2. The second method of looking up a Budgetary Account is through the: BUDGET_ACCT_ROLLUP FIU 70 REVISED - 2/23/2012

72 Navigate to the Reporting Tools page using the links on the left-hand side of the page Query o Query Viewer o o From Query Viewer or Query Manager change the Search By Combo Box to Query Name Enter BUDGET_ACCOUNT_ROLLUP in the begins with Combo Box FIU 71 REVISED - 2/23/2012

73 After entering the query by selecting Excel, you will be prompted to enter in an actual revenue or expense account. The results appear as such for these examples: FIU 72 REVISED - 2/23/2012

74 3. Another method of looking up a Budgetary Account is through the: ACCT_BUDGET_ROLLUP Navigate to the Reporting Tools page using the links on the left-hand side of the page Query o Query Viewer o o From Query Viewer or Query Manager change the Search By Combo Box to Query Name Enter ACCOUNT_BUDGET_ROLLUP in the begins with Combo Box FIU 73 REVISED - 2/23/2012

75 After entering the query by selecting Excel, an.xls file will be generated with all budgetary revenue and expense accounts and their corresponding actual accounts. OFFICE OF THE CONTROLLER The Office of the Controller website offers two files with all budgetary revenue accounts and their corresponding actuals and all expense budgetary accounts and their corresponding actuals. Revenue Budgets Rollups Expense Budgets Rollups - FIU 74 REVISED - 2/23/2012

76 APPENDIX D SALARY AND BENEFITS ALLOCATION BY EMPLOYEE TYPE Use the table below to forecast FY Salaries and Benefits by month accordingly. TABLE 6 Pd. Month FY Monthly Salary and Benefits Allocation by Employee Type Faculty 12- Faculty Faculty Faculty Month, Admin, 9-Month Summer B Summer A Staff, all OPS 8 Feb % 10.3% 0.0% 0.0% 9 Mar % 10.3% 0.0% 0.0% 10 Apr % 10.3% 0.0% 0.0% 11 May % 10.3% 0.0% 0.0% 12 Jun-12 *13.8% 1.5% 0.0% *100% *3 Paychecks + Year-end accrual Use the table below to budget FY Salaries and Benefits by month accordingly. TABLE 7 Pd. Month 1 Jul-12 FY Monthly Salary and Benefits Allocation by Employee Type Faculty 12- Faculty Faculty Faculty Month, Admin, 9-Month Summer B Summer A Staff, all OPS 5.8% 0.0% 44.1% 0.0% 2 Aug % 0.5% 55.9% 0.0% 3 Sep % 10.3% 0.0% 0.0% 4 Oct % 10.3% 0.0% 0.0% Accrual reversal Partial Paycheck 5 Nov % 15.4% 0.0% 0.0% 3 Paychecks 6 Dec % 10.3% 0.0% 0.0% 7 Jan % 10.3% 0.0% 0.0% 8 Feb % 10.3% 0.0% 0.0% 9 Mar % 10.3% 0.0% 0.0% 10 Apr % 10.3% 0.0% 0.0% 11 May % 12.3% 0.0% 19.4% 3 Paychecks 12 Jun % 0.0% 0.0% 80.6% Year-end accrual FIU 75 REVISED - 2/23/2012

77 FRINGE BENEFIT TABLES The rates in Table 8 are multiplied by the salary in each line of the position tool (according to Employee Type) to calculate the dollar value of the benefits accruing to each employee. TABLE 8 Fringe Benefits Percentages Employee Type % Admin or Faculty 29.73% Staff 40.41% FIU 76 REVISED - 2/23/2012

78 APPENDIX E SUMMER POSITION NUMBERS Position # Department ID College Department Description Account # Budgeted Weeks Change Category A PROVOST SUM A RSRVE E Summer Rate B PROVOST SUM A RSRVE E Summer Rate A ARTSCIENCE SUM A RSRVE E Summer Rate B ARTSCIENCE SUM A RSRVE E Summer Rate A CMP SCIENCE SUM A RSRVE E Summer Rate B CMP SCIENCE SUM A RSRVE E Summer Rate A ENGINEERING SUM A RSRVE E Summer Rate B ENGINEERING SUM A RSRVE E Summer Rate A JOURNALISM SUM A RSRVE E Summer Rate B JOURNALISM SUM A RSRVE E Summer Rate A BUSADMINISTRATION SUM A RSRVE E Summer Rate B BUSADMINISTRATION SUM A RSRVE E Summer Rate A NURSING HEALTH SCIENCES SUMMER E Summer Rate RESERVE B NURSING HEALTH SCIENCES SUMMER E Summer Rate RESERVE A NURSING NURSING- DEAN'S OFFICE-BBC E Summer Rate B NURSING NURSING- DEAN'S OFFICE-BBC E Summer Rate A NURSING NURSING SUMMER RESERVES E Summer Rate B NURSING NURSING SUMMER RESERVES E Summer Rate A SCHPUBLIC HEALTH STEMPEL SCH PH SUMMER E Summer Rate RESERVE B SCHPUBLIC HEALTH STEMPEL SCH PH SUMMER E Summer Rate RESERVE A ARTSCIENCE SCHL OF POL&MGMT CRIM E Summer Rate B ARTSCIENCE SCHL OF POL&MGMT CRIM E Summer Rate A ARTSCIENCE HEA&URB AFF PUB ADMIN BBC E Summer Rate B ARTSCIENCE HEA&URB AFF PUB ADMIN BBC E Summer Rate A SCHPUBLIC HEALTH SCHL OF SOCIAL WORK DIR OFF E Summer Rate B SCHPUBLIC HEALTH SCHL OF SOCIAL WORK DIR OFF E Summer Rate A EDUCATION SUM A RSRVE E Summer Rate B EDUCATION SUM A RSRVE E Summer Rate A LAW COL OF LAW PGM BUDGET ACCT E Summer Rate B LAW COL OF LAW PGM BUDGET ACCT E Summer Rate A HOSPITALITY SUM A RSRVE E Summer Rate B HOSPITALITY SUM A RSRVE E Summer Rate A ARCT ARCHTURE SUM E Summer Rate B ARCT ARCHTURE SUM E Summer Rate A HONORS THE HONORS COLLEGE E Summer Rate B HONORS THE HONORS COLLEGE E Summer Rate A METRO CTR METRO CENTER E Summer Rate B METRO CTR METRO CENTER E Summer Rate A Hurricane CTR SUM A RSRVE E Summer Rate FIU 77 REVISED - 2/23/2012

79 APPENDIX F The following rates are posted on the OFP website at RATE GUIDES AUXILIARY UTILITIES COST AUXILIARY CUSTODIAL EXPENSE AUXILIARY BUSINESS SERVICES EXPENSES Includes Duplicating Services Rates AUXILIARY UTS EXPENSES Includes Network Engineering and Telecommunications Price Lists AUXILIARY VEHICLE SERVICES EXPENSE NETWORKING PRINTING RATES FIU 78 REVISED - 2/23/2012

80 APPENDIX G For budget assistance, please contact the EABM to whom you report or the Finance Contact associated with your Executive Area. CONTACT INFORMATION Executive Area Executive Area Budget manager Ext Finance Contact Ext Fund Academic Affairs Mirtha Alberto 0166 Christina Jardim Alex Merlin Sponsored Research Sponsored Research Francisco Valines 2333 Janet Medina 1399 Financial Aid Tonja Moore 2168 Anneyra Espinosa 1138 E&G Luis Gonzalez 1193 Auxiliary Test Prep Fee Business & Finance Ivette Capote 0345 Collette O Meally 7092 E&G Office of President Melissa Pozo 2111 Collette O Meally 7092 E&G Human Resources Jackie Barba 2466 Diane Lee-Singh 0255 E&G Anneyra Espinosa 1138 E&G Student Affairs Matilde Gramling 2952 Collette O Meally 7092 SGA Advancement & External Relations Yolande Flores 8317 Luis Gonzalez 1193 Auxiliary Collette O Meally 7092 E&G Luis Gonzalez 1193 Auxiliary Governmental Relations Ana Herrera 3432 Collette O Meally 7092 E&G General Counsel Marcia Rodriguez 2103 Collette O Meally 7092 E&G Anneyra Espinosa 1138 E&G UTS Lucy Adames 8014 Luis Gonzalez Luis Gonzalez Auxiliary Technology Fee Auxiliary Facility Operations Edward Brozic 4008 Athletics Alexander Duque 2398 Collette O Meally 7092 E&G Luis Gonzalez 1193 Auxiliary Luis Gonzalez 1193 Athletics Janet Medina 1399 Athletic Fee FIU Foundation Inc Milagros Garcia 8377 Christina Jardim Alex Merlin Direct Support Organizations FIU Research Foundation Inc Mirtha Alberto 0166 Christina Jardim Alex Merlin Direct Support Organizations FIU Athletic Finance Corp. Alexander Duque 2398 Christina Jardim Alex Merlin Direct Support Organizations FIU Health Care Network Bianca Garcia 4260 Christina Jardim Alex Merlin Direct Support Organizations FIU 79 REVISED - 2/23/2012

81 Subject Area Finance Contact Ext Fund Enrollment / Tuition and Student Fees Janet Medina 1399 All Funds Critical Investments Collette O Meally 7092 E&G Position Tool - Salaries Vanessa Pedroso 0160 All Funds Other Unrestricted Fund 602 Christina Jardim Report Development Hamza Lazrak 1128 All Funds University Technology Services (UTS) can provide IT technical support Monday Friday 8 a.m. 6 p.m or 7200 FIU 80 REVISED - 2/23/2012

82 APPENDIX H CONTACT USING OFFICE COMMUNICATOR The Division of IT now offers faculty and staff an enterprise-wide Instant Messaging solution named FIUchat. This new system, powered by Microsoft Office Communicator, replaces the old POD messaging system, integrates seamlessly with the FIUmail system, and is available at no cost to FIU faculty and staff. FUNCTIONALITY What does FIUchat do? FIUchat uses the FIU contacts contained in the global address book on FIUmail as well as any local contacts you have stored in Outlook to do the following: Online chat (instant messaging) Desktop and group audio/video conferencing Document sharing (peer-to-peer file transfer) Desktop sharing and collaboration Among the many benefits to individual users, the ability to conduct virtual meetings will save time and travel costs when meeting with faculty and staff across FIU campuses and sites. For an additional quick reference guide please review the following link for tips and adjusting settings: f_card.pdf Or for additional (MS Lync) features: For the University s Office Communicator Etiquette guide please review the following link: DOWNLOADING FIUCHAT (MS LYNC OFFICE COMMUNICATOR) WEB VERSION 1. Visit chat.fiu.edu (make sure pop-ups are enabled for this Web site) 2. Enter your account information in the Sign In fields: a. Enter AD\username, username is your FIUmail username (e.g., AD\jdoe) b. Enter your FIUmail password FIU 81 REVISED - 2/23/2012

83 3. Click on the Sign In button The Web Version page should appear as below: CLIENT VERSION The software available is copyrighted and only available to FIU faculty and staff. To install FIUchat client: 1. Visit 2. Sign in using you AD Username and password (same as FIUmail) 3. Click on software link and download client (MacMessenger for Mac users, OCS2007_R2 for PC Users) 4. Follow installation instructions If you do not have administrative rights to install the client on your computer, please contact your office IT support staff at Extension You may also contact the UTS Support Center online at uts.fiu.edu or call to request the client. FIU 82 REVISED - 2/23/2012

84 FIU 83 REVISED - 2/23/2012