SUBJECT: Instructions for Completing Unit Budgets

Transcription

1 June 25, 1999 MEMORANDUM TO: FROM: MAU Budget Personnel Brent Johnston University Budget Officer SUBJECT: Instructions for Completing Unit Budgets Allocation letters for budgets (ALC002-Budget Allocation report) are posted as Final within Cognos BI. As of July 12, the budget planning models are available on line. Open the budget planning applications, MSU Budget Control Allocation and MSU General Fund Unit Budget Planning, by either of these two paths: Through the EBS website, login and select Planning and Budgets tab and then select Planning and Budgets System hyperlink. Through the following URL: and select Public Folders > Cognos Planning > Applications > - MSU. Should you need assistance in accessing Cognos EP applications, please contact Office of Planning and Budgets either Denice Beckwith ( beckwi37@msu.edu or phone ) or Val Thebeau ( thebeau@opb.msu.edu or phone ). Within the budget system, under the tab Consolidation we have provided the space to comment on budget-to-budget variances, and ask that you address the following: 1. Notation of new program allocation funds and their intended purpose by account; and 2. Description of budget adjustments taken by account and summarized by expense type (salary, labor or SS&E) or employee type (faculty, grad or nonacademic personnel). The explanation of budget-to-budget changes should be entered on-line with your budgets.

2 Page 2 Salary Distribution Salary Distribution report (BGT008) reflects frozen salary data by employee type and funding source as of July 8, The reported annual rate refers to the academic year or annual full-time equivalent salary. Individuals with multiple fund sources appear on the salary distribution report in each department in which an appointment is held. It will be necessary to reserve amounts in salary categories for faculty and academic staff, grad salaries, nonacademic personnel as well as other routine adjustments normally reflected at this time. There are two position adjustment tabs: OPEN Position Adj and COMMITTED Position Adj. Any adjustments to committed salaries shown on the Salary Distribution tab need to be budgeted within the COMMITTED Position Adjustment tab. This would include committed personnel appointments not processed by when this data was pulled on July 8. Uncommitted salary dollars will need to be budgeted on the OPEN Position Adjustment tab. The following would be included within the OPEN Position Adj tab: - Raise data is not being calculated within the application. Users will need to budget for this increase on the OPEN Position Adjustment tab. - Grad health and tuition allocations are not being calculated within the application. Users will need to budget for these fees on the OPEN Position Adjustment tab by selecting either Grad SI Health or Grad SI Tuition Fees within the Employee Group column. The budget for these fees will be either loaded in object codes OPEN-GRD TF or 7516-OPEN-GRD HL. - Student labor allocations are to be entered within the OPEN Position Adjustment tab. This budget will be loaded in object code 7591-OPEN-STUDENT. - Anytime Sub Account, Sub Object Code and Project Code are entered within the budget application they need to be typed exactly as shown in KFS (upper case sensitive) or the budget load will fail. Anytime Org Ref ID code is entered within the budget application it can only include 8 characters.

3 Page 3 Please follow these procedures as you review the salary distribution data within the budget planning application: 1. Check to ensure that the appropriate entries exist for each salaried employee assigned to your unit(s) and appointed prior to prescribed cutoff dates established by Academic Human Resource (faculty and academic staff) and Office of Human Resources (non-academic personnel). 2. Verify distribution percentages and dollar amounts. Listing of Business Intelligence (BI) salary distribution reports The following Salary and Wage BI reports are located in the Cognos folder: Public Folders > Budget Folder > University Budget Reports Salary Distribution-BGT001 report provides fiscal year salary distribution data for active employees. Suggest selecting PDF format when running this report. Data is displayed for both primary and funding organization. Select 2017 fiscal year prompt. Salary Distribution Extract-BGT004 report provides data formatted for input into Excel. Data is displayed for both primary and funding organization. Select 2017 fiscal year prompt. Salary Distribution Extract by Funding Organization-BGT007 report provides data formatted for input into Excel. Data is displayed only by funding organization. Select 2017 fiscal year prompt. Salary Distribution-All Funds-FROZEN Data-BGT008 report contains frozen salary data as of July 1 (fiscal year data pulled on July 8). Suggest selecting PDF format when running this report. Salary Distribution-All Funds Extract-FROZEN Data-BGT009 report contains extract of frozen salary data as of July 1 (fiscal year data pulled on July 8). Suggest selecting Excel format when running this report.

4 Page 4 Academic Personnel All academic personnel forms received and processed as of July 8, 2016, should be reflected on the Salary Distribution report, BGT008. Salaries reflect rates as of June 30, Raise data is not being calculated within the budget planning application. Users will need to budget for this increase on the OPEN Position Adjustment tab. Salary adjustments for faculty and academic staff are to be allocated at 2.5 percent general merit and 0.5 retention support, administered at the College level, as of October 1, Generally, appropriate raise amounts should be budgeted within the unit(s) in which the faculty or academic staff member is appointed. Note that up to 15 percent of the total raise pool may be budgeted in a central college account in recognition of raise increments that are determined at the college level (i.e., Dean s withhold). Additional funds needed to cover other personnel actions that are not reflected on the Salary Distribution tab should be entered on the COMMITTED Position Adjustments tab in the budget planning model. No adjustments may be made to the Salary Distribution tab. This would include committed personnel appointments not processed by when this data was pulled on July 8. Nonacademic Personnel All nonacademic personnel forms received and processed as of July 8, 2016, should be reflected on the Salary Distribution tab. End-dated employees will be funded only through the end date specified on their record. Raise data is not being calculated within the budget planning application. Users will need to budget for this increase on the OPEN Position Adjustment tab. Other actions not accounted for in the Salary Distribution tab should also be reflected in the OPEN or COMMITTED Position Adjustment tabs. Allocation Letters The allocation letter reflects the total general fund support available to major administrative units. It includes the continuing base, recurring and nonrecurring program and other allocations, annualized previous year s salary increases (all applicable employee types), and the salary increment for eligible employee types.

5 Page 5 Several actions have been processed in your salary allocations per the terms of various contracts: Employee Group Percent Increase Budget Period Faculty -- Merit Pool 2.5%.8333 Faculty Retention Support 0.5%.8333 Additional Information See Academic Personnel section on page 4 See Academic Personnel section on page 4 Graduate Assistants 2.0% 1.00 Includes stipend and fringes APA, APSA, Non Union, Nurse 1.0%.75 Clerical Technical 2.0%.25 FOP 1.0% 1.00 Labor 2.0% 1.00 Regular Labor 2.0% 1.00 Student Labor 4.0% 1.00 Note: The.5% Provost Market faculty percent increase is not listed above. It is based on market adjustment criteria and approval by Office of the Provost. Unit Summaries The budget planning model provides a consolidated summary tab. At the start of the budget process, this tab reflects a budget control figure for each unit provided by the college or MAU as well as the sum of the committed salaries for the organization. At the conclusion of the budget process, this consolidated tab will reflect the total general fund budget for the unit, including open salary budgets and supplies and services budgets entered by the unit. Please note that the total budget for the major administrative unit must equal the general fund control total provided in the allocation letter. When budgets are complete and validated by the units, the total budget for the units in the college or MAU cannot exceed the allocation total. Electronic submittal of the budget planning application signifies approval by the appropriate deans, directors, or vice presidents.

6 Page 6 Vice President/Dean Contingency Account For units authorized for such accounts, the contingency account has been entered as a separate tab in the budget planning model. The contingency account, less budgeted research facilitation grant amounts, may not exceed 2.5% of the allocated budget for the college or MAU. Dates to Remember Friday, July 8 Salary distribution official run as of July 1 Tuesday, July 12 Friday, August 12 Thursday, August 18 Friday, August 19 Final allocations available online; Units may ENTER budgets online Budget entry CLOSED; Electronic approval COMPLETED; Budget explanations ENTERED Budgets APPLIED to ledgers KFS and OOI OPENED for changes Validate the Following Before Submitting Budget Plan The Budget to Budget Variance column needs to be completed on the Consolidation tab within General Fund Unit Budget Planning application. The Justification column needs to be completed on the Unit Control Number Allocation if the allocation is less than the committed salary amount. Each segment of the accounting string that is entered needs to be proofed for the following items: a. Check that accounting values are upper case b. Check that all account values are active in the Kuali Financial System c. Assure the Project Code is within the 10-character maximum d. Assure the Org Ref ID is within the 8-character maximum Please note that the total budget for the major administrative unit must equal the general fund control total provided in the allocation letter. When budgets are complete and validated by the units, the total budget for the units in the college or MAU cannot exceed the allocation total.

7 Page 7 Reminders and Changes Users can select and open more than one organization at a time. Users can drag over a row or column of numbers and a sum will appear in lower right corner of the screen. There are now two position adjustment tabs: OPEN Position Adj and COMMITTED Position Adj. Any adjustments to salaries shown on the Salary Distribution tab can be entered within the Committed Position Adjustment tab. Raise data is not being calculated within the application. Users will need to budget for this increase on the Open Position Adjustment tab. Grad health and tuition costs are not being calculated within the application. Users will need to budget for these fees on the Open Position Adjustment tab by selecting either Grad SI Health or Grad SI Tuition Fees within the Employee Group column. The budget for these fees will be either loaded in object codes 7230-OPEN-GRD TF or 7516-OPEN-GRD HL. Student labor allocations are to be entered within the OPEN Position Adjustment tab. This budget will be loaded in object code 7591-OPEN- STUDENT. The Consolidation tab displays dollars and cents. There is a validation at the MAU level which requires the control and budget amounts to equal before the budget plan can be submitted. There is a $.49 tolerance. Anytime Sub Account, Sub Object Code and Project Code are entered within the budget application they need to be typed exactly as shown in KFS (case sensitive) or the budget load will fail. Anytime Org Ref ID code is entered within the budget application it can only include 8 characters. Location of Reference Documents To find the Unit Budget Planning-General Fund reference guides go to either of the following locations: OPB Budget Application: In order to access the system, contact your MAU fiscal officer to create an account for you. -and- Cognos Planning Resource Guides

8 Page 8 Contact for Questions For functional questions about Cognos Enterprise Planning (EP): Denice Beckwith (phone , beckwi37@msu.edu) -or- Val Thebeau (phone , thebeau@opb.msu.edu) For allocation questions and other inquiries: Brent Johnston (phone , john1096@msu.edu) For program allocation inquiries: Mike Zeig (phone , zeigmich@msu.edu) Please enter completed budgets on-line by close of business, Friday, August 12, 2016.