MĀNOA KFS BUDGET PROCESS SUMMARY

Transcription

1 MĀNOA KFS BUDGET PROCESS SUMMARY General Funds MBO enters initial budget as an expenditure budget at Budget Plan ID level Field reclassifies expenditure budget (as applicable) Optional: Field pushes down expenditure budget to account level Tuition Funds MBO/Outreach enters initial budget as an allocation budget at Budget Plan ID level Field enters expenditure budget at Budget Plan ID level Optional: Field pushes down allocation and expenditure budgets to account level RTRF Facilitating Funds OVCR enters initial budget as an allocation budget at Budget Plan ID level Field enters expenditure budget at Budget Plan ID level Optional: Field pushes down allocation and expenditure budgets to account level Note: The formula for RTRF carryover is allocation budget minus expenditures. If the field elects not to push down the allocation budget to the account level, the carryover balance at the account level will be negative. RTRF Non-Facilitating Funds Field provides account number OVCR enters initial budget as both an allocation and an expenditure budget Field reclassifies expenditure budget into budget pool object codes Other Revolving & Special Funds Field enters revenue and expenditure budgets at Budget Plan ID level Optional: Field pushes down allocation and expenditure budgets to account level Carryover MBO enters carryover budgets at Budget Plan ID level Field enters expenditure budget at Budget Plan ID level Note: For FY 2017, expenditure budgets using carryover balances shall not be entered for TFSF For RTRF: OVCR enters carryover budgets in program accounts Note: All of the budget entries itemized above will be entered into KFS using the Current Amount column, as has been done in past years. 1

2 New for FY 2017 MBO will enter the BOR-approved budget into KFS using the Base Amount column. Once this is entered no changes should be made to it. All budget entries done by the field should be done using the Current Amount column. The following set of Budget Pool Object Codes will be used to enter expenditure budgets in KFS: o B100 for Regular Employee Salary o B200 for Non-Regular Employee Payroll o B300 for Lecturer Payroll o B400 for Student Help Payroll o B500 for Other Personal Services o C111 for Utilities & Communications o C115 for Stipends & Allowances o C117 for Other Transfer of taxes from state to Hawaii Cancer Research Center Special Fund and Energy Systems Development Special Fund will be recorded as revenue instead of as transfers Reminders for FY 2017 Outreach and RTRF allocations are included on the MBO allocation worksheets Estimated Outreach allocations for the full fiscal year were projected at the beginning of the fiscal year Adjustments to the Outreach allocation projections will be made after Outreach accounts for each term are reconciled and closed; allocations will be revised to match cash transfers for each term FY 2017 Timeline RTRF allocation budgets, estimated Outreach allocation budgets, and carryover budgets for all funds have been entered MBO has entered initial GF/TFSF allocations in KFS Field will input expenditure budgets (and revenue and transfer budgets as applicable) by 9/28/2016 using Current Amount column 2

3 MĀNOA KFS BUDGET PROCESS GENERAL GUIDELINES Introduction UH uses the KFS Budget Adjustment (BA) and Single Sided Budget Adjustment (SSBA) edocs to record annual budgets for projected revenues, available carryover, new allocations, transfers, and current year projected expenditures. These guidelines outline the process of entering budget information in KFS and the roles involved. Definitions Fund Types The KFS budget process described herein applies to the following types of funds: General Funds (GF) Tuition and Fees Special Funds (TFSF) Research and Training Revolving Funds (RTRF) Other Special and Revolving Funds (Other S/R) Budget Plan ID Budget Plan IDs are used to consolidate accounts by type of funds. Each Campus Unit has been assigned a Budget Plan ID code and an associated budget control account for each fund type received by the Campus Unit. Budgets are initially recorded at the Budget Plan ID level; Campus Units may further distribute budgets to program accounts below the Budget Plan ID level. Revenue/Allocation Budgets vs. Expenditure Budgets Allocation and expenditure budgets are entered using different object codes; therefore, a single Campus Unit Budget Plan ID level account may be used to record both allocation and expenditure budgets. Allocation budgets represent the amount a Campus Unit receives during the fiscal year. This amount represents the amount a unit has available to spend. Allocation budgets include carryover (A100), allocation (A200) and transfer (A300) budgets. For those units that collect revenue directly, revenue budgets (on 0xxx object codes) are similar to allocation budgets. Expenditure budgets represent what a Campus Unit intends to spend during the current fiscal year. These amounts help the Campus and the University to see what the current year expenditure load will be with respect to each fund s expenditure ceiling. Future year expenditure projections should NOT be included in the expenditure budget. 3

4 KFS edocs Campus Units will use Single Sided Budget Adjustment (SSBA) edocs to load revenue and expenditure budgets in KFS. Campus Units will use 2-sided Budget Adjustment (BA) edocs to reclassify GF expenditure budgets, to push down allocations from the Budget Plan ID level to the expenditure account level, and to make adjustments to budgets during the year. All entries should be done using the Current Amount column. Budget Object Codes Revenue Budgets UH uses the following Object Codes to record revenue budgets: GF: TFSF: RTRF: Other S/R: Not applicable Multiple codes; see KFS tables 0214, Federal Grants/Contracts, RTRF Overhead Distribution 0830, Miscellaneous Income Allocation Budgets (including Carryover and Transfer Budgets) UH uses the following Allocation Pool Codes to record carryover, allocation and transfer budgets: A100 for Carryover Budget A200 for New Allocation Budget A300 for One-Time Transfer Budget Expenditure Budgets The Mānoa campus uses the following Budget Pool Object Codes to enter expenditure budgets in KFS: B100 for Regular Employee Salary B200 for Non-Regular Employee Payroll B300 for Lecturer Payroll B400 for Student Help Payroll B500 for Other Personal Services C111 for Utilities & Communications C115 for Stipends & Allowances C117 for Other Note: The on-line KFS Training Manual for Budget Process/Account Delegates lists three sets of Budget Pool Object Codes; Mānoa is using a combination of Sets 2 & 3. 4

5 Entering Budgets in KFS Budgets are entered as annual budgets. Budgets are entered in the budget control accounts associated with each Budget Plan ID. Campus Units have the option of further distributing budget information to program accounts. Exception: For RTRF non-facilitating Services funds, Campus Units will establish new accounts as needed. Budgets are recorded directly into the non-facilitating Services account. Revenue Budgets Revenue budgets shall be based on estimated revenues for the fiscal year and are entered using revenue object codes. Revenue budgets are entered in KFS as follows: GF: TFSF: RTRF: Other S/R: Not applicable Mānoa Budget Office (MBO) enters campus revenue budget for regular tuition based on Institutional Research and Analysis Office (IRAO) estimates; revenue budgets are not pushed down to Campus Units Exception: Shidler Executive MBA Program (non-outreach) tuition is handled differently; see Appendix A for Shidler Budget Process Chart Outreach College enters campus revenue budgets for Summer and CCECS tuition; revenue budgets are not pushed down to Campus Units Office of Research Services (ORS) enters campus revenue budget; revenue budgets are not pushed down to Campus Units Campus Units enter revenue budgets at Budget Plan ID level 5

6 Carryover Budgets Carryover budgets are entered using Object Code A100. GF: TFSF: RTRF: Other S/R: Allocation Budgets Not applicable MBO enters carryover budget amount (equal to prior year ending cash balance less deferred revenues) in Campus Unit Budget Plan ID accounts MBO enters carryover budget amounts for both regular tuition and Outreach College tuition (Summer and CCECS) Campus Units push down carryover budget to program accounts below Budget Plan ID level (optional) OVCR enters carryover budget amount (equal to remaining allocation from prior year) in Campus Unit program accounts (carryover + allocation actual expenditures = carryover for next FY) MBO enters carryover budget amount (equal to prior year ending cash balance less deferred revenues) in Campus Unit Budget Plan ID accounts Allocation budgets are entered using Object Code A200. GF: TFSF: RTRF: Not applicable (GF allocations are recorded as expenditure budgets) MBO enters unit allocations in Campus Unit Budget Plan ID accounts Exception: Shidler Executive MBA Program (non-outreach) tuition is handled differently; see Appendix A for Shidler Budget Process Chart Outreach enters Summer and CCECS tuition allocations in Campus Unit Budget Plan ID accounts Note: CCECS tuition allocations are initially projected for the full fiscal year; adjustments to match cash amounts are made after Outreach accounts for each term are reconciled and closed Campus Units push down allocation to program accounts below Budget Plan ID level (optional) Facilitating Services Funds: OVCR enters unit allocations in Campus Unit Budget Plan ID accounts 6

7 Other S/R: Campus Units push down allocation to program expenditure accounts below Budget Plan ID level (optional) Note: If allocations are pushed down to program expenditure accounts, any carryover amounts will be recorded directly to the program expenditure accounts in future years; if allocations are not pushed down, carryover amounts will be recorded in the Budget Plan ID control account and the individual expenditure accounts will show a negative balance. Non-Facilitating Services funds: OVCR enters allocation in program account code specified by Campus Unit OVCR approval is required for any allocation movement Not applicable Transfer Budgets Transfer budgets are entered using Object Code A300. The term transfer refers only to transfers of budgets between types of funds or between program Budget Plan IDs. Examples of transfer budgets include: TFSF: Other S/R: Expenditure Budgets From MBO campus account to Mānoa Tuition Scholarship account From Outreach TFSF account to Outreach Tuition Scholarship account Between MBO campus account and UH System accounts (i.e. UH System assessments, worker s compensation) Fees from State to Campus Unit SONDH: fees (Center for Nursing Special Fund) JABSOM: fees (JABSOM Special Fund) Expenditure budgets for GF are distributed from MBO to Mānoa Campus Units using Budget Pool Object Code B100 and C117 (as applicable). Expenditure budget entries for other fund sources are entered by Campus Units using Budget Pool Object Codes listed above. Campus Units initially enter expenditure budgets at the Budget Plan ID level for each Campus Unit. Campus Units have the option of moving expenditure budgets to program accounts below the Budget Plan ID level for GF, TFSF, and RTRF Facilitating Services funds. For Other S/R Funds, Campus Units have the option of entering expenditure budgets at either the Budget Plan ID level or at the program account level. Expenditure budgets are not required to match revenue/allocation budgets; the difference will be the anticipated carryover at fiscal year-end. 7

8 Expenditure budget amounts should include all anticipated expenditures for the FY, including any encumbrances at the end of the prior FY that will be paid in the current FY. Expenditure budgets shall NOT include any future year commitments against current year funds. GF: TFSF: RTRF: Other S/R: Budget Adjustments MBO distributes expenditure budgets to Campus Unit Budget Plan ID accounts using Budget Pool Object Codes B100, C111 and C117 Campus Units reclassify expenditure budgets to non-personnel Object Codes if appropriate Note: Budget Pool Object Code B100 should be used exclusively for GF expenditure budgets, with the exception of performance-based funding and any year-end redistribution to fund utility costs Campus Units push down expenditure budgets to program accounts below Budget Plan ID level (optional) Campus Units enter expenditure budgets in Campus Unit Budget Plan ID level accounts (regular and Outreach College tuition) using Budget Pool Object Codes listed above Campus Units push down expenditure budgets to program accounts below Budget Plan ID level (optional) Facilitating Services Funds: Campus Units enter expenditure budgets in Campus Unit Budget Plan ID level account using Budget Pool Object Codes listed above Campus Units push down expenditure budgets for current FY allocation to program expenditure accounts below Budget Plan ID level (optional) Non-Facilitating Services funds: OVCR enters expenditure budget in Campus Unit expenditure account using Budget Pool Object Code C117 Campus Units reclassify expenditure budget to Budget Pool Object Codes listed above Campus unit enters expenditure budgets in Campus Unit Budget Plan ID level account or program accounts below BPID level, using Budget Pool Object Codes listed above Budget adjustments to more accurately reflect current budget projections can be made throughout the year. Budget adjustments are increases/decreases to existing budget balances (not replacement of budget balances). The increase/decrease amount is entered in the Current Amount column of the KFS Budget Adjustment edoc; the Base 8

9 Amount column is not changed. Adjustments must be entered into KFS approximately 1 week prior to the last working day of each quarter to be reflected in quarter-end reports. Reporting Budget to actual reports are available in ethority for each Campus Unit Budget Plan ID (see Field GL Templates, Appropriated Funds Budget & Cash Templates, Budget-to- Actual by FO Code; drill down within report to Budget Plan ID). The report pulls expenditure budgets and actual expenditures from all accounts assigned to the specified Budget Plan ID. Expenditure budgets are listed either in one account (if not pushed down to program accounts) or in multiple accounts (if pushed down). Cash balance reports are also available in ethority (see Field GL Templates, Appropriated Funds Budget & Cash Templates). Appendix Appendix A: Budget Process Charts by Fund Type 9

10 GENERAL FUNDS ACTION Distribute Expenditure Budgets to Campuses (Object Codes B020 and B040) Distribute budgets to Budget Plan ID level (Object Codes B100 and C117) Distribute budgets by Budget Pool Object Codes Distribute budgets below Budget Plan ID level (Budget Pool Object Codes) Adjustments, Restrictions, etc. from State Campus Unit Adjustments PROCESS UBO uses Budget Adjustment (2-sided) to push Expenditure Budgets (per A-19s) to campuses Control Accounts MBO uses BA (2-sided) to decrease budget in UBO campus Control Account, and increase budget in MBO Control Account MBO uses BA (2-sided) to decrease budget in MBO Control Account, and increase budgets in units Operating Accounts (BPID level budget control account) Use BA (2-sided) to reclassify from initial budget categories to Budget Pool Object Codes within unit BPID level budget control account as appropriate (performance-based funding and utilities only) Campus Units use BA (2-sided) to decrease budget in BPID level budget control account and increase budgets in other expenditure account(s) (optional by program) Follow same process as above. Use BA (2-sided) to push increase/decrease in expenditure budgets from Campus Control account down to BPID level or lower Use Budget Adjustment (2-sided) to adjust budgets between accounts or Budget Pool object codes General Guidelines - Appendix A 10

11 CAMPUS LEVEL ACTION Projected Revenue (Revenue Object Codes) Carry Over Budget (Object Code A100) Transfer Budgets (Object Code A300) Expenditure Budgets (Object Codes B020 and B040) TUITION AND FEES SPECIAL FUND (304A-2153 HRS) PROCESS MBO uses SSBA to load Revenue Budgets (using appropriate Revenue object codes) for Regular tuition in accounts mapping to appropriate BPID for TFSF Revenue Revenue will not be pushed down to units MBO uses SSBA to load Carry Over Budget in account mapping to appropriate BPID for carryover held at MBO level Carry Over Budget = Prior Year Ending Cash Deferred Revenue MBO uses 2-sided BA to load Transfer Budget for Tuition Scholarships using agreed-upon caps, reducing Transfer Budget in MBO TFSF BPID and increasing Transfer Budget in Mānoa Tuition Scholarship BPID MBO uses SSBA to load Transfer Budgets for projected system transfers and workers compensation amounts Expenditure budgets will not be loaded at campus level ALLOCATION (A200) CARRY OVER (A100) EXPENDITURE (Budget Pool Object Codes) Distribute allocations to Budget Plan ID level (Object Code A200) Distribute allocations below BPID level (Object Code A200) Load Carry-Over Budgets at the Budget Plan ID level (Object Code A100) Expenditure Budgets at Budget Plan ID level (Budget Pool Object Codes) Distribute Expenditure Budgets below BPID level (Budget Pool Object Codes) Adjustments MBO uses BA (2-sided) to decrease Allocation in campus revenue account, and increase Allocation in Campus Unit BPID-level accounts Campus Units use BA (2-sided) to decrease Allocation in BPID-level account, and increase Allocation in other expenditure accounts (optional) Allocation Budget in Campus Level Account will be negative MBO uses SSBA to load Carry Over Budgets in account(s) mapping to appropriate BPID for carryover held at unit level Carry Over Budgets should equal prior year ending cash balance less deferred revenues for each BPID At the BPID level, Allocation Budget + Carry Over Budget = Limit on Spending Campus Units use SSBA to load Expenditure Budgets in BPID- level accounts using Budget Pool Object Codes Or Campus Units use SSBA to load Expenditure Budgets in expenditure accounts using Budget Pool Object Codes At the BPID level, Expenditure Budgets should not exceed Allocation + Carry Over Budgets (Note: Expenditure of Carry Over amounts not authorized in FY 2017) MBO uses the SSBA to adjust projected Revenue MBO uses the BA (2-sided) to adjust projected Transfers MBO uses the BA (2-sided) to adjust Allocations Campus Units use the SSBA to adjust Expenditure Budgets at the BPID or account levels General Guidelines - Appendix A 11

12 OUTREACH COLLEGE: TUITION AND FEES SPECIAL FUND (304A-2153 HRS) OUTREACH COLLEGE LEVEL ALLOCATION (A200) CARRY OVER (A100) EXPENDITURE (Budget Pool Object Codes) ACTION Projected Revenue (Revenue Object Codes) Transfer Budgets (Object Code A300) Expenditure Budgets at/below BPID level (Budget Pool Object Codes) Distribute allocations to Budget Plan ID level (Object Code A200) Distribute allocations below BPID level (Object Code A200) Load Carry-Over Budgets at the Budget Plan ID level (Object Code A100) Expenditure Budgets at Budget Plan ID level (Budget Pool Object Codes) Distribute Expenditure Budgets below BPID level (Budget Pool Object Codes) Adjustments PROCESS Outreach uses SSBA to load Revenue Budgets (using appropriate Revenue object codes) for Summer and CCECS tuition in accounts mapping to appropriate BPIDs for TFSF Revenue Revenue will not be pushed down to units Outreach uses 2-sided BA to load Transfer Budgets in accounts mapping to appropriate BPID, reducing budget in Outreach TFSF BPID and increasing budget for Outreach Tuition Scholarship BPID Outreach uses SSBA to load Expenditure Budgets in Outreach BPID-level accounts or in Outreach expenditure accounts using Budget Pool Object Codes Outreach uses BA (2-sided) to decrease Allocation in Outreach revenue account, and increase Allocation in Campus Unit accounts (BPID-level) (Summer and CCECS) Campus Units use BA (2-sided) to decrease Allocation in BPID-level account, and increase Allocation in other expenditure accounts (optional) Allocation Budget in Outreach Account (Summer and CCECS) will be negative MBO uses SSBA to load Carry Over Budgets in account(s) mapping to appropriate BPID for carryover held at unit level Carry Over Budgets should equal prior year ending cash balance less deferred revenues for each BPID At the BPID level, Allocation Budget + Carry Over Budget = Limit on Spending Campus units use SSBA to load Expenditure Budgets in BPID- level accounts Or Campus units use SSBA to load Expenditure Budgets in expenditure accounts using Budget Pool Object Codes At the BPID level, Expenditure Budgets should not exceed Allocation + Carry Over Budgets (Note: Expenditure of Carry Over amounts not authorized in FY 2017) Outreach uses the SSBA to adjust projected Revenue Outreach uses the BA (2-sided) to adjust projected Transfers Outreach uses the BA (2-sided) to adjust Allocations Campus units use the SSBA to adjust Expenditure Budgets at the BPID or account levels General Guidelines - Appendix A 12

13 SHIDLER COLLEGE OF BUSINESS EXECUTIVE MBA PROGRAM (NON-OUTREACH): TUITION AND FEES SPECIAL FUND (304A-2153 HRS) ACTION Projected Revenue (Revenue Object Code 0830) Transfer of Revenue to RCUH (Revenue Object Code 0832) Enter Carry Over Budget (Object Code A100) Enter Allocation Budget (Object Code A200) Enter Transfer Budgets (Object Code A300) Enter Expenditure Budgets (Budget Pool Object Codes) Adjustments PROCESS Shidler uses SSBA to load Revenue Budget for Executive MBA Program tuition in Shidler BPID control account Shidler uses SSBA to enter a contra-revenue budget for the amount anticipated to be transferred to RCUH for expenditure (in Shidler BPID control account) MBO uses SSBA to load Carry Over Budget in Shidler BPID control account Carry Over Budget = Prior Year Ending Cash Deferred Revenue If funds will be spent via UH: Shidler enters appropriate allocation budget in Shidler BPID control account If applicable: Shidler uses 2-sided BA to load Transfer Budgets in Shidler BPID control account If funds will be spent via UH: Shidler uses SSBA to load Expenditure Budget in Shidler BPID control account using Budget Pool Object Codes At the BPID level, Expenditure Budgets should not exceed: Revenue Budgets + Carry Over Budgets +/- Transfer Budgets (Note: Expenditure of Carry Over amounts not authorized in FY 2017) SSBA is used to adjust Revenue budgets and Expenditure Budgets 2-sided BA is used to adjust Transfer Budgets General Guidelines - Appendix A 13

14 RESEARCH AND TRAINING REVOLVING FUND (304A-2253 HRS) ORS REVENUE (Revenue Object Codes) ALLOCATION (A200) CARRYOVER (A100) EXPENDITURE (Budget Pool Object Codes) ACTION Projected Revenue (Revenue Object Codes) Carry Over Budget (Object Code A100) Transfer Budgets (Object Code A300) Expenditure Budgets (Object Codes B020 & B040) Projected Revenue (Revenue Object Codes) Distribute Revenue Budgets to BPID Level (Revenue Object Codes) Distribute allocations to Budget Plan ID level (Object Code A200) Distribute allocations below BPID level (Object Code A200) Load Carry-Over Budgets at the Budget Plan ID level (Object Code A100) Expenditure Budgets at Budget Plan ID level (Budget Pool Object Codes) Distribute Expenditure Budgets below BPID level (Budget Pool Object Codes) PROCESS ORS uses SSBA to load Revenue Budget in account mapping to appropriate Budget Plan ID (control acct) (Projected Revenue is based on projected OH income) ORS uses SSBA to load Carry Over Budget (system level) in account(s) mapping to appropriate BPID n/a ORS uses SSBA to load Expenditure Budgets (system level) in account(s) mapping to appropriate BPID ORS uses 2-sided BA to push Revenue Budgets to Campuses /CCSWS control accounts (decrease Revenue Budget in ORS account, increase Revenue Budget in campus control accounts) n/a Revenue will be held at the Campus Level only (OVCR) OVCR uses BA (2-sided) to decrease Allocation in OVCR Campus control account, and increase Allocation in Campus Unit accounts (BPID-level) Campus Units use BA (2-sided) to decrease Allocation in BPID-level account and increase Allocation in other expenditure accounts (optional) Allocation Budget in Campus control account will be negative. OVCR may over-commit (total allocated may exceed Revenue + Carryover) OVCR uses SSBA to load Carry Over Budgets in Campus Unit BPID accounts Carry Over Budgets should equal remaining allocation from prior year At the BPID level, Allocation Budget + Carry Over Budget = Limit on Spending Carry Over + Allocation Actual Expenditures = Carry Over for next FY Campus units use SSBA to load Expenditure Budgets in BPID- level accounts Or Campus Units use SSBA to load Expenditure Budgets in expenditure accounts using Budget Pool Object Codes At the BPID level, Expenditure Budgets should not exceed Allocation + Carry Over Budget General Guidelines - Appendix A 14

15 UNIVERSITY REVENUE-UNDERTAKINGS SPECIAL FUND (304A HRS) COMMERCIAL ENTERPRISES REVOLVING FUND (304A-2251 HRS) STUDENT ACTIVITIES REVOLVING FUND (304A-2257 HRS) REAL PROPERTY AND FACILITIES USE REVOLVING FUND (304A-2274 HRS) LIBRARY SPECIAL FUND (304A-2155 HRS) COMMUNITY SERVICES SPECIAL FUND (304A-2156 HRS) AUXILIARY ENTERPRISES SPECIAL FUND (304A-2157 HRS) TRANSCRIPT AND DIPLOMA REVOLVING FUND (304A-2256 HRS) GRADUATE APPLICATION REVOLVING FUND (304A-2260 HRS) MANOA MALPRACTICE SPECIAL FUND (304A-2152 HRS) HAWAII EDUCATOR LOAN PROGRAM SPECIAL FUND (304A-2161 HRS) STATE AQUARIUM SPECIAL FUND (304A-2165 HRS) CHILD CARE PROGRAMS SPECIAL FUND (304A-2173 HRS) INTERCOLLEGIATE ATHLETICS SPECIAL FUND (304A-2176 HRS) ANIMAL RESEARCH FARM, WAIALEE SPECIAL FUND (304A-2177 HRS) STATE HIGHER EDUCATION LOAN FUND (304A-2160 HRS) STUDENT HEALTH CENTER REVOLVING FUND (304A-2255 HRS) SEED DISTRIBUTION REVOLVING FUND (304A-2263 HRS) DISCOVERIES AND INVENTIONS SPECIAL FUND (304A-2174 HRS) ACTION Projected Revenue (Revenue Object Codes) Enter Carry Over Budgets (Object Code A100) Enter Transfer Budgets (Object Code A300) Enter Expenditure Budgets (Budget Pool Object Codes) Adjustments PROCESS Campus Units use SSBA to load Revenue Budgets (using object code 0830) in accounts mapping to appropriate BPID MBO uses SSBA to load Carry Over Budgets in accounts mapping to appropriate BPID Carry Over Budget = Prior Year Ending Cash Deferred Revenue If applicable: Campus Units use 2-sided BA to load Transfer Budgets in accounts mapping to appropriate BPID Campus Units use SSBA to load Expenditure Budgets in accounts mapping to appropriate BPID, using Budget Pool Object Codes At the BPID level, Expenditure Budgets should not exceed the lesser of: 1) authorized expenditure ceilings, or 2) Revenue Budgets + Carry Over Budgets +/- Transfer Budgets SSBA is used to adjust Revenue budgets and Expenditure budgets 2-sided BA is used to adjust Transfer Budgets 2-sided BA can be used to adjust budgets between accounts or between Budget Pool Object Codes General Guidelines - Appendix A 15

16 SCHOLARSHIP AND ASSISTANCE SPECIAL FUND (304A-2159 HRS) ACTION Projected Revenue (Revenue Object Codes) Enter Carry Over Budgets (Object Code A100) Enter Transfer Budgets (Object Code A300) Enter Expenditure Budgets (Budget Pool Object Codes) Adjustments PROCESS n/a n/a MBO initiates 2-sided BA to load Transfer Budgets (decrease Mānoa TFSF Budget Plan ID, increase Mānoa Tuition Scholarship BPID) Outreach initiates 2-sided BA to load Transfer Budgets (decrease Outreach TFSF BPID, increase Outreach Tuition Scholarship BPID) OSA and Outreach use SSBA to load Expenditure Budgets At the BPID level, Expenditure Budgets should not exceed the lesser of: 1) authorized expenditure ceilings, or 2) Revenue Budgets + Carry Over Budgets +/- Transfer Budgets 2-sided BA is used to adjust Transfer Budgets SSBA is used to adjust Expenditure budgets 2-sided BA can be used to adjust budgets between accounts or between Budget Pool Object Codes General Guidelines - Appendix A 16

17 CENTER FOR NURSING SPECIAL FUND (304A-2163 HRS) JOHN A. BURNS SCHOOL OF MEDICINE SPECIAL FUND (304A-2171 HRS) ACTION Projected Revenue (Revenue Object Codes) Enter Carry Over Budgets (Object Code A100) Enter Transfer Budgets (Object Code A300) Enter Expenditure Budgets (Budget Pool Object Codes) Adjustments PROCESS Campus Units use SSBA to load Revenue Budgets (using appropriate Revenue object codes) in accounts mapping to appropriate BPID Note: Include projected interest earnings in the Revenue Budget MBO uses SSBA to load Carry Over Budgets in accounts mapping to appropriate BPID Carry Over Budget = Prior Year Ending Cash Deferred Revenue Campus Units use SSBA to load Transfer Budget Nursing: Transfer of fees from State JABSOM: Transfer of fees from State Campus units use SSBA to load Expenditure Budgets in accounts mapping to appropriate BPID At the BPID level, Expenditure Budgets should not exceed the lesser of: 1) authorized expenditure ceilings, or 2) Revenue Budgets + Carry Over Budgets +/- Transfer Budgets SSBA is used to adjust Revenue budgets SSBA is used to adjust Transfer Budgets SSBA is used to adjust Expenditure budgets 2-sided BA can be used to adjust budgets between accounts or between Budget Pool Object Codes General Guidelines - Appendix A 17