Boise State University. Desk Manual Part 1. Budget Office Revised November, 2013

Transcription

1 Boise State University Desk Manual Part 1 Budget Office Revised November, 2013

2 Table of Contents CONTACT INFORMATION... 3 Accounts Payable... 3 Administrative Accounting... 3 Budget Office... 3 Human Resources... 3 Purchasing... 3 GENERAL TERMS AND DEFINITIONS... 4 Accounting Periods... 4 Fiscal Year... 4 Month End Closing... 4 Year End Closing... 5 Payroll Period/Dates... 5 Pay Period... 5 Pay Dates... 5 Employment Contract Dates and Fiscal Years... 5 Employment Contract Dates... 6 Working Dates... 6 Budgeting Terms... 6 Program Code... 6 Department ID... 8 Funding Sources... 9 Spending Authority Budget Roll-up Accounts Local Budgets Appropriated Budgets Revenue/Expense Accounts Source Code Legislative Reference REPORTS Report Matrix...13 Budget Overview Report...14 Sample Budget Overview Budget Status Report...15 Sample of Budget Status Report Desk Manual (Revised November, 2013) Page 1

3 GL Summary Report...16 Budget History Report...17 Sample Screens for Budget History Report Chartfield Report...19 Department General Ledger Detail Report (GL Detail Report)...19 Examples of an Appropriated GL Detail Report Examples of a Local GL Detail Report Expense Distribution Report (EDR)...26 Using the EDR to create a pivot table Desk Manual (Revised November, 2013) Page 2

4 Contact Information Accounts Payable (Includes Travel & Expense Reporting and Independent Contractors) Accounts Payable is located at University Plaza at 960 Broadway, Suite 300 Mail Stop: 1248 Accounts Payable Home Page Accounts Payable Contact Page Administrative Accounting Administrative Accounting is located at University Plaza at 960 Broadway, Suite 300 Mail Stop: 1247 Administrative Accounting Home Page Administrative Accounting Contacts Budget Office The Budget Office is located at 1910 University Drive. (The Second floor of the Administration Building, room 211) Mail Stop: 1235 Budget Office Home Page Budget Office Contact Page Human Resources Human Resource Services is located at 1910 University Drive. (The PAWW building) Mail Stop: 1265 Human Resource Home Page Human Resource Contact Page Purchasing Purchasing is located at University Plaza at 960 Broadway, Suite 300 Mail Stop: 1210 Purchasing Home Page Purchasing Contacts Desk Manual (Revised November, 2013) Page 3

5 Accounting Time Lines General Terms and Definitions Accounting Periods Accounting periods are 1 through 12 starting with July. Fiscal Year Month Accounting Accounting Month Period Period July 1 January 7 August 2 February 8 September 3 March 9 October 4 April 10 November 5 May 11 December 6 June 12 Boise State University operates on the same fiscal year as the State of Idaho. (July 1 to June 30) The fiscal year references the calendar year in which the fiscal year (FY) ends. Example: July 1, 2012 to June 30, 2013 = FY13 July 1, 2013 to June 30, 2014 = FY14 Month End Closing Month end closing refers to the finalizing of monthly financial activities by Administrative Accounting. A month will typically close after the 5 th business day of the following month. Example: January will most likely close on Monday, February 8. January S M T W T F S February S M T W T F S Feb. 1, was a holiday Desk Manual (Revised November, 2013) Page 4

6 An confirming the month has closed is sent out by Brenda Robinson in Administrative Accounting. Final monthly PeopleSoft reports should be printed after receiving this notification. Year End Closing This refers to the finalizing of budget activities for June and the end of the fiscal year. June typically requires a few extra days to close. An confirming the year-end closing will be sent out by Rhonda McFarland in Administrative Accounting. Payroll Period/Dates Pay Period A pay period is a 14 day time frame that begins on a Sunday and ends on a Saturday. Each fiscal year has 26 pay periods (every eleven years or so there are 27). Pay Dates Dec S M T W T F S 6 Jan S M T W T F S Payroll is distributed every other Friday. Salaries for the pay period ending December 26, would be paid on January 8. Salaries for pay period ending January 9, would be paid on January 22, and so on Most permanent employees are paid over a 12 month period, for health insurance purposes. Employment Contract Dates and Fiscal Years Employment contract dates vary from our fiscal year. There is some overlap. For Faculty the overlap is three pay periods. For Professional Staff it is one pay period. These dates are published annually on the Budget Office Web Site. For example: Fiscal year dates Professional contract dates for Fiscal year /23/13 to 6/21/14 Fiscal year 2014 dates...7/01/13 to 6/30/14 Faculty contract dates for Fiscal year /21/13 to 7/19/14 Desk Manual (Revised November, 2013) Page 5

7 Employment Contract Dates Contract dates are the term of employment stated on the contract. Professional Staff usually work 12 months and their working dates and pay dates are the same. Academic Staff pay dates span a 12 month period and their working dates can be different. Working Dates Working dates are the dates an employee is required to work. For example: Most 9 month Academic Staff will work from mid-august until Commencement in May. Most employees who work less than 12 months are paid over a 12 month period. For the most current information on working and contract dates, please go to the Budget Office Web site. Budgeting Terms Program Code Program codes are also referred to as a Function Code. A function code corresponds to the functional area as defined by the National Association of College and University Business Officers (NACUBO). These program codes allow Boise State University to report its activity in each function. Each 10-digit Department ID is associated with one Program Code. Boise State University uses the following Program Codes in PeopleSoft: Code Number Function 01 Instruction 04 Research 06 Public Service 07 Library 08 Student Services 09 Physical Plant 10 Institutional Support 11 Academic Support 12 Auxiliary Enterprises (example: Athletics) 13 Scholarships 41 Department Research * * This is program code is assigned by Administrative Accounting Desk Manual (Revised November, 2013) Page 6

8 Program Code Determination Checklist PROGRAM CODE CATEGORY SUBCATEGORY Please contact Suzy White ( ) for guidance. Instruction - 01 General Academic Instruction Departmental Research: All research, development and scholarly activities that are not organized research and, consequently, are not separately budgeted and accounted for. Departmental research is not considered as a major function, but as a part of the instruction function of the institution. Not sponsored Activities (research, development & scholarly) that are not separately budgeted and accounted for No defined research outcome(s) Sponsored Instruction: The teaching and training activities of an institution established by grant, contract, or cooperative agreement. These activities may be offered for credits toward a degree or certificate or on a noncredit basis, and may be offered through regular academic departments or through separate divisions, such as summer school or extension. (Research training is not included; it is included under Research.) Instruction is the proper code when the primary purpose of the project involves training, curriculum development, instruction, demonstration or efforts to improve pedagogical methods. Instructional projects may include some elements of research, particularly if new techniques of instruction or curriculum content are being developed. This does not change the definition of the project to research. Not to include departmental/academic administration: See Academic Service/Support 11 Research - 04 Organized research means all research and development activities of an institution that are separately budgeted and accounted for. It includes Sponsored Research and University Research: Sponsored Research: All research and development activities are sponsored by Federal and non Federal agencies and organizations. This term includes activities involving the training of individuals in research techniques (commonly called research training) where such activities utilize the same facilities as other research and development activities and where such activities are not included in the instruction function. University Research: All research and development activities that are separately budgeted and accounted for by the institution under an internal application of institutional funds. Institutes and research centers Public Service - 06 Internal awards separately accounted for with research outcome(s) Community service Cooperative extension Public broadcasting service _ Libraries 07 Student Services - 08 Operation and Maintenance of Plant - 09 Other Sponsored Activities (OSA): Other Sponsored Activities are programs and projects sponsored by federal and non-federal agencies which involve the performance of work other than instruction and organized research. Examples include health service projects, community service programs, service and technical assistance projects, such as student assistance to corporations and government, and conferences. This category also includes sponsor-designed testing, clinical trials, evaluations, non-credit community education. Student services administration Social and cultural development Counseling and career guidance Financial aid administration Student admissions Student records Student health services Physical plant administration Building maintenance Custodial services Utilities Desk Manual (Revised November, 2013) Page 7

9 Institutional Support - 10 Academic Service/ Support - 11 Auxiliary Enterprises - 12 Landscaper and grounds Major repairs and renovations Executive management Fiscal operations General administrative and logistical services Administrative computing services Public relations/development Sponsored projects administration Museums and galleries Educational media services Academic computing services Ancillary support Academic administration Academic personnel development Course and curriculum development Provides goods and services for a fee to students, faculty, and staff Intercollegiate athletics Scholarships - 13 Rev 05/09 Department ID A Department ID is a 10 digit alpha-numeric set used to identify a departmental unit and funding source. The format is 3 numbers followed by 1 letter then 6 more numbers. Example: 001A100001, 904L101001, 129G A 3 digit prefix identifies what department the ID falls under. For example, all of Biology is 006 ; the Budget Office is 909. Letters identify the funding source. A = Appropriated funds L = Local funds & Auxiliary G = Grant funds The first number in the last 6 digits identifies the location or a special purpose for the funds. Example: The first digit 1 identifies funds for the main campus. (A 2 was used for West Campus) Department sections are identified by the remaining 5digits. Local Dept. IDs are usually L101 Appropriated Dept. IDs A100 Examples of section identifiers are: Dept. IDs for Adjunct Pay A Or A Or A Dept. IDs for Graduate Assistants A Dept. IDs for Student Assistants A Dept. IDs for Teaching Assistants A Desk Manual (Revised November, 2013) Page 8

10 Funding Sources Three types of funds are received by the University. Appropriated Funds these funds are allocated by the state and the budgets are strictly controlled. The Online Budget Transfer form should be completed to reallocate budget. The online form is routed to approvers according to Department/College policy. The budget is the spending authority. A link to the Online Budget Transfer form and instructions can be found on the Budget Office web site or you can click on the provided link: o You Can: Move funds within the Appropriated Department ID from one budget line to another budget line except from Regular Salaries (410000) and Fringe Benefits (420000). Move funds from one Appropriated Department ID to another Appropriated ID except from Regular Salaries (410000) and Fringe Benefits (420000). o You Can NOT: Cannot make deposits or receive revenue into an Appropriated Department ID. Cannot transfer funds between an Appropriated Department ID, Local, or Grant Department ID. Cannot maintain a deficit balance in any appropriated budget line. Local Funds funds are generated by some type of revenue activity such as user charges, class fees, sales, etc. Budgets are estimates not spending authority. The spending authority on a local is the total revenue, plus forwarded fund balance, plus any fund balance transfers, minus paid expenses. Your remaining spending authority can be found at the bottom of a General Ledger Detail Report. Grant Funds external funding sources with restrictions attached. Desk Manual (Revised November, 2013) Page 9

11 Rules for Different Fund Sources Appropriated Funds Local Funds Grant Funds Budgeted? Yes Yes Yes Is the budget controlled? Yes No* Yes Revenue/Deposits allowed? No Yes Yes Surplus Transfers allowed? No Yes Yes Maintain a fund balance? No Yes Yes * With Some Exceptions Spending Authority Spending authority is the amount authorized to spend. Appropriated spending authority is controlled by the budget of each Budget Account. Totals can be found at the end of each budget section in the General Ledger Detail. This is an amount appropriated by the legislature. Transactions for each budget account roll-up cannot exceed its budgeted amount. Local spending authority is not controlled. The total spending authority in a Local Department ID is the Ending Fund Balance on the General Ledger Detail Report. It is not necessary to move budget inside a local department ID. Budget Roll-up Accounts Budget roll-up accounts are 6-digit numbers. Accounts represent the natural classification of a transaction, such as salaries or expenses. The numbering scheme used is as follows: Local Budgets The budget in a Local Department ID is an estimate of expenses and revenues provided by the department/college/division at the end of each fiscal year for the next fiscal year. Budgets do not control spending authority. Budget transfers are not used for local department fund source transfers. Appropriated Budgets The budgets in an appropriated Department ID are controlled. Controlled means the budget amount is the spending authority for that particular budget account. Budget roll-up accounts are used only for Budget Transfers. A Budget Transfer is used to transfer budget from one budget line to another in an Appropriated Department ID. Desk Manual (Revised November, 2013) Page 10

12 Budget Roll-up Budget Category Account Regular Salaries Irregular Salaries Student Salaries Other Expenses Travel Capital Expenditures Revenue/Expense Accounts Revenue/expense accounts are six digit numbers used to code financial transactions. The link below will take you to Administrative Accounting s home page on the web. In the blue box on the right hand side is a list of Quick Links. If you click on the Expanded Expense Account Code List, this will give the most current account codes. Source Code Source Codes identify the type of general ledger transaction and which department processed it. The source code can be seen at the far left side of your General Ledger Detail Report. Source Code AM AP CR EX HR IDC ONL PO SF SFP TA Transaction initiated Asset Management Accounts Payable Cash Receipts Expense Report Human Resources Inter-department Charges On Line Journal Entry Purchase Order Student Financials Journal Entry Student Fee Posting Travel Desk Manual (Revised November, 2013) Page 11

13 Legislative Reference Legislative reference or budget code identifies the type of budget transaction. Budget transactions for Appropriated Department IDs are at the bottom of the expense lines on the General Ledger Detail Report. Legislative Reference ADJ CFD ORG PTN TRN Type of transaction Adjustment (Permanent budget) Carryforward (One-time budget) Original/Base (Permanent budget) Permanent Transfer (Permanent Budget) One-time Transfer (One-time budget) Desk Manual (Revised November, 2013) Page 12

14 Reports Report Matrix Which Report to Use Frequently Asked Questions Budget Overview - View Only Budget Status Report GL Summary Report Budget History Report GL Detail Report Chartfield Report Payroll/HR Expense Distribution Report (provided by HR) What is my original Budget? What is my Appropriated carryforward? What Appropriated transfers have been made to/from my department? How much have I spent this month on OE, Travel, etc.? How much have I spent year to date on OE, Travel, etc.? I want to see invoices that have been paid. I want to see whose salaries come out of my department. How much Budget is remaining? What is my Local fund balance carryforward? What fund balance transfers (Local) have been made in my department? I want to see all the departments in my college. I want to see a list of all departments/accounts? Good Better Better Good Better Better Good Better Better Good Better Good Better Better Better Better Good Better Best Better Good Good Good Better Good Better Good Best Best Desk Manual (Revised November, 2013) Page 13

15 Budget Overview Report The Budget Overview is a report that shows the budget detail for a department to the budget line level. It includes links to budget journals, GL journals, encumbrances, and gives the most current available balance. You can find directions to run this report on the Budget Office Web site. 1. Go to: 2. Click on Forms and Documents 3. Scroll down to PeopleSoft Financials Training Documents 4. Click on Budget Overview Report (.pdf) Sample Budget Overview The Blue numbers represent hyper links that you can click on and drill back. The Available Balance gives you the most current fund balance available to spend in an appropriated budget line. XXXA XXXA XXXA XXXA XXXA XXXA XXXA Desk Manual (Revised November, 2013) Page 14

16 Budget Status Report The Budget Status Report gives the same basic information as the Budget Overview but in a printable form. To access this report from PeopleSoft Finance menu go to: 1. BSU Processes and Reports 2. BSU Budget 3. BSU Budget Status Report Screens for Budget Status Report Sign in Screen You will need to create a run control if you have not used this report before. Screen to enter the criteria you would like to view. Desk Manual (Revised November, 2013) Page 15

17 Sample of Budget Status Report GL Summary Report The GL Summary Report shows totals for current expenditures at the account code level. It does not show lines of detail for individual transactions. To access this report from PeopleSoft Finance menu go to: 1. BSU Processes and Reports 2. BSU General Ledger 3. GL Summary Report Desk Manual (Revised November, 2013) Page 16

18 Budget History Report The Budget History Report shows all the budget transactions that have occurred in a department s roll-up account. 1. BSU Processes and Reports 2. BSU Budget 3. Budget History Report Sample Screens for Budget History Report Sign in Screen You will need a run control if you have not used this report before. Desk Manual (Revised November, 2013) Page 17

19 Screen to enter the criteria you would like to view. This can be run for a single budget roll-up line Sample Budget History Report Desk Manual (Revised November, 2013) Page 18

20 Chartfield Report One Chartfield report you can create will list all Department IDs and the names of their managers. Another is a list of account codes. Directions to run this report can be found on the Budget Office Web site at: 1. Go to: 2. Click on Forms/docs link 3. Scroll down to PeopleSoft Financials Training Documents 4. Choose Chartfield Reports If your Department Manger does not match the PeopleSoft report, you will need to process a Department ID Request/Maintenance Form. Department General Ledger Detail (GL Detail report) The detail report is a PeopleSoft report that lists the following by Department ID: Actual transactions (revenue and expenses) by journal entry line. Report gives year to date information. Can be run by anyone who has PeopleSoft access. For information on running the GL Detail Report click on the following link or key it into your browser: 1. There is a blue box on the right-hand side of the site. 2. Under PeopleSoft Instructions is a list of reports. Click on the GL Detail Report. 3. A file will open for you to download. 4. Click on the Open button to find the directions for running a GL Detail Report. Desk Manual (Revised November, 2013) Page 19

21 Examples of an Appropriated GL Detail Report: Desk Manual (Revised November, 2013) Page 20

22 Desk Manual (Revised November, 2013) Page 21

23 This is the last page of an Appropriated General Ledger Detail Report. Desk Manual (Revised November, 2013) Page 22

24 Examples of a Local GL Detail Report: Desk Manual (Revised November, 2013) Page 23

25 Desk Manual (Revised November, 2013) Page 24

26 Not necessary to use a budget transfer to move funds between budget accounts in a Local Department ID. Desk Manual (Revised November, 2013) Page 25

27 Expense Distribution Report (EDR) This report is compiled and sent out to identified individuals who are responsible for reconciling a Department s payroll. It covers one pay period of payroll expenses. After opening the file check the employees who are being paid from each Dept. ID. If there is an employee showing on your EDR that does not work for your department or an employee is being paid from an incorrect Department ID, contact Noreen Camacho in Human Resources. If an EDR isn t being received and it is needed, contact Rex Hadley in Payroll. Sample Expense Distribution Report (EDR) Using the EDR to create a pivot table Highlight the whole The Expense worksheet by clicking in the corner Then click on the Insert Tab. Desk Manual (Revised November, 2013) Page 26

28 Click on the pivot table drop down 3. Choose When this box appears, select new worksheet. The table range should automatically show up as the range you highlighted To use the Classic View to drag and drop fields. Click the drop down from the Pivot table box Click on Options Click on Options again Desk Manual (Revised November, 2013) Page 27

29 This dialog box will appear. On the display tab, check the box next to Classic PivotTable layout. Then click OK. 6. This screen should be what you see next. Drag and drop the rows and columns you wish to include in your table. 7. Desk Manual (Revised November, 2013) Page 28

30 Filter Arrows 8. Use the filter arrows to screen by Name and Account Code to obtain a total to enter into your payroll expenses sheet. This is sorted by employee name & account code This is sorted by employee name & all of the account codes for fringe benefits. Desk Manual (Revised November, 2013) Page 29