Self Service Budget Development (SSBD)

Transcription

1 Self Service Budget Development (SSBD) Instructor: Erin Byrd A little housekeeping Please turn cell phones to silent Course length: about 2 hours Hands on class with exercises Please ask questions! Intended Audience This course is designed for those who develop, input and review budget data submitted by their department or division. 1

2 Prerequisites Finance Self Service Knowledge of Excel SSBD Funds SSBD is used with: E&G Funds Auxiliary and Local Funds SSBD is NOT used with Agency Funds Concession Construction Contracts & Grants We will cover: What is SSBD? University Funding Sources SSBD Access SSBD Queries Input Budgets into SSBD Download and Print reports Non E&G Guidelines How to submit Auxiliary Budget Workbooks 2

3 What is SSBD? Self Service Budget Development (SSBD) is the web interface that allows users to input next year s budget information into our system. What is SSBD? SSBD is a budgeting tool that lets us: Balance budgets to targets Create reports Review allocations Provide comments and justifications Realign and Reallocate resources What is SSBD? SSBD is used only during budget development Departments and Divisions work in SSBD February 1 to mid March Budget Office prepares SSBD documents for Budget Approval processes SSBD data is balanced to our final approved budget figures SSBD data feeds into Banner as Budget for

4 State Budget Cycle/Process The following is Budget Timeline: May 2017 BOG staff prepares Budget Guidelines for LBR (Legislative Budget Request) June 2017 Receive LBR instructions from BOG September 2017 UNF submits LBR Revision to SUS November 2017 Governor s Office prepares consolidated Budget Request Document January 2018 UNF begins Budget Development for January 2018 Legislative Session begins. Review Budget State Budget Cycle/Process Budget Timeline Continued: March 2018 Legislative Session ends, Budget Released to UNF President. UNF E&G and Non E&G Budget Finalized June 2018 President recommends UNF Operating & Capital Budget for UBOT approval. UNF submits Expenditure Plan to BOG. UNF Receives E&G and PECO Allocation. August 2018 UNF Operating Budget Details Submitted to BOG Getting Help If you have questions regarding the budget process, contact your divisional budget officer, see Appendix A in the SSBD Manual. If you have questions concerning SSBD, please contact the Office of Planning and Budget at ext

5 University Funding Sources Education and General Funds Auxiliary Services Student Fees Public Education Capital Outlay (PECO) Sponsored Research and Federal Pass Through Dollars Agency Funds Direct Support Organizations Education and General (E&G) E&G Funds are appropriated by the State Legislature to carry out and support the primary mission of the University: education, research, and public service. State funding for higher education comes from three sources: General Revenue (GR) fund comes primarily from sales tax receipts and receipts from other state taxes such as corporate income tax, estate tax and beverage taxes and licenses. Fund General Revenue (GR) Fund Cary Forward (CF). Any unexpended E&G funds of the current year approved operating budget may be carried forward in accordance with Florida Statutes. Education and General (E&G) Educational Enhancement Trust Fund (Lottery) (Fund 12xxxx) According to Florida Statute: At least 50% of monies paid for lottery tickets is returned to public in the form of prizes; At least 39% of monies paid for lottery tickets is deposited to Educational Enhancement Trust Funds; Remaining dollars pay operating expenses of Lottery Department. Student Tuition & Fees (Incidental Revenue) (Fund 13xxxx) 5

6 Non E&G Funding Non E&G Funds are not appropriated by State Legislature, but approved by the University Board of Trustees (UBOT) to support the mission of the University. Non E&G Funding Examples Auxiliary Funds Unrestricted current funds from self supporting entities supported primarily by fees and/or charges directly related to the cost of goods and services provided. Auxiliary Funds are activities for the benefit of students, the general public, faculty and staff. They include activities such as Housing, Bookstore, Food Services, Convenience Copier, Duplicating, Continuing Education, etc. Auxiliary activities receive interest on cash balances and (with a few exceptions such as Instructional Labs) are subject to the University s overhead assessment. Non E&G Funding Examples Local Funds Unrestricted current funds containing operating resources for Student Activity, Concessions, and Student Financial Aid & Scholarships. Contracts & Grants Restricted funds containing activities in support of research, public service, and training. These activities are funded with awards from federal, state, local and private entities. 6

7 Non E&G Funding Examples Grants & Donations (Foundation) Unrestricted Foundation funds may be used for any legal and reasonable purpose in support of the University. Contact Foundation for more information on their expenditure guidelines. Concession Discretionary fund under the University President which is funded by vending revenue and used for the benefit of the University. These funds may be used for expenses such as food, entertainment, awards, etc. that cannot be charged to the E&G budgets. Other Funds Agency Funds Funds held or generated for reimbursement of specific expenditures for activities such as Study Abroad Programs, field trips, and other flow through activities. These funds are held for others for which the University acts as custodian or fiscal agent on behalf of the payer. Agency activities are not subject to the University overhead assessment. Other Funds Public Education Capital Outlay (PECO) Funds from the state for construction of educational buildings and maintenance funds for PECO funded buildings. Capital Improvement Trust Fund (CITF) Fee paid by students to fund non educational buildings and grants paid to Child Development Research Centers to subsidize on campus child care. 7

8 Allowable Expenditures Rules governing expenditures by fund at UNF are based on Florida State Statute, Internal Revenue Code, Florida Board of Governors policies, UNF Board of Trustees directives and UNF policies. Expenditure Guidelines and Expenditure Matrix are on Controller s website under Accounts Payable Procedures and also on Procurement Services website under Policies, Procedures & Guidelines. Getting Started in SSBD SSBD Definitions Phase: BASE Recurring E&G base budget of expenditures and OPS. Salary is NOT included in BASE. Redirect and justify expense budget in SSBD. NONEG Non E&G budget for local and auxiliary funds. NONEG is for revenue, salary, expense, and transfer budgets. We are using BASE and NONEG Phases for SSBD. 8

9 SSBD Definitions Budget Duration: Permanent Budget BASE phase posts as E&G Permanent Budget. (BD01) NONEG phase posts as Permanent Budget (BD01). Duration is Permanent Budget for both phases Temporary Budget Do NOT use. We will only use Permanent Duration this year. E&G vs. Auxiliary SSBD Quick Guide Non E&G Workbook Follow guidelines and instructions from your Division s Auxiliary Budget Workshop. Complete required Non E&G budget forms, found on Budget Office website: Input Non E&G budgets in SSBD. or send forms to appropriate departmental or divisional budget person. 9

10 We Covered University Funding Sources & Budget Cycle Access to SSBD Budget Development Queries SSBD Budget Input SSBD Reports Non E&G Budget Workbook submission Thank You Thank you for attending today s session. Please complete your course evaluation and turn in face down as you leave. Reach out if you have any questions! Erin Byrd Coordinator, University Budgets Office of Planning and Budget erin.byrd@unf.edu