Budget Analysis Instructions

Transcription

1 Budget Analysis Instructions Office of Financial Planning & Analysis 1

2 Table of Contents Introduction... 3 Budget Narrative... 3 Budget Analysis Tables Table 1: Budget Variance Summary... 4 Table 1: Net Position Variance... 5 Table 1A: Proposed CUL Analysis... 6 Table 1B: Proposed CUL Analysis... 7 Table 1B: Proposed CUL Analysis Supplement... 8 Table 2: Budget Reductions... 8 Table 4: Other Personnel Costs Vacancy Listing & Summary... 9 Table 6: Faculty Salary Equity Analysis... 9 Table 7: Distribution of Salary Increases Table & Graph Table 7a: Distribution of Merit Increases Table & Graph Salary & Listings Average Salary Increases Average Salary Increases Total EMME Salary Listing: Proposed Increases All Staff Salary Listing: Proposed EMME Increases Salary Listing: By Total Increase Percent (For Salary Increases Over 8 Percent) Salary Listing: By Total Increase - Zero Percent Salary Listing: Merit Increase - Zero Percent Salary Listing: Include in Salary Analysis = NO Support Documentation Support Documentation Warning & Validation Summary of Required West Lafayette Summary of Required Regional Campuses Appendix A: BP 2000 Fund Grouping List Appendix B: Manual Table Listing with Template Samples

3 INTRODUCTION The attached budget analyses are required for each Major Area and Regional Campus. Senior management and the Office of Financial Planning & Analysis (FPA) will use these analyses in the review of the University s operating budget. All tables and support documentations should be prepared using the instructions outlined. The notations in the boxes provide information for obtaining data that is required to complete analyses from the BW-BPS System. Special Instructions for Generating BW-BPS System : Guidelines for Completing the Variable Entry Section 1. Choose Hierarchy Current Budget Plan Funds Ctr Grps (ALL) 2. Fund Center (Node) Drill down on Current Budget Plan PUR BPPURDUE until you get to your Major Area 3. Fiscal Year(s) Report Tip When entering the funds center variable in the BW-BPS reports, it can be data entered instead of selected from the hierarchy by entering pur bpxxxx where XXXX is the first four digits of the funds center. This tip can be done with 2, 4, or 7 digits of the funds center. Special Tip Before preparing any analysis reports, users should run the Proposed Cost Validation Report and the Proposed CUL Validation Report to verify that proposed salary and CUL match distributed salary and CUL. Refer to Step 5 Review for Accuracy section, page 63, of the Budget Preparation Manual. BUDGET NARRATIVE The narrative is to assist in the administrative review of the budget by providing explanation certain budget items. Throughout the Analysis Instructions, Narrative Notes outline important reminders that need to be addressed in the narrative for the table or support document. Table-by-table explanations are not required in the narrative. The following should be explained in the budget narrative: Any unusual or questionable information reported on budget tables and support documentation Significant fiscal or budgetary concerns Uniqueness in salary policy administration (i.e. distribution of merit increases) Provide approach/rationale for salary savings lines (i.e. standard percentage turnover budgeted, reallocations, etc.) Significant variances in CUL should be explained at the discretion of the DFA/ Fiscal Manager. Faculty CUL must still be within Provost approved targets Explain +/- 5% variances for each revenue and expense total for each fund group and fund subtype for auxiliary and other fund groups Explain +/- 10% variances for net position amounts over budgeted FY revenue for each fund group and fund subtype for auxiliary and other fund group Explain significant variances from data provided in SPS Trend Tool, Gift Fund Budget Tool (use the Average FY16 Projection calculation as the measure to indicate any budget variances), and 5 Year Revenue and Expenditure Trend Tool Final Review/Auditor: FPA Report Mode: Manual Document 3

4 BUDGET ANALYSIS TABLES Table 1: Budget Variance Summary (all campuses) Major Area or Regional Campus level report will present prior year budget vs current proposed budget by the BP2000 fund group. This is a system generated report to be submitted with budget. The Budget Variance Summary report will reflect each of the following items: Funds Center allows Major Area Fund Centers to be drilldown for Department level detail Fund summarized by the BP2000 fund group o Printing Note: Expand both the Other Funds and Auxiliary Funds groups 2015 Amount This is the Budget (General Funds as of July 1, 2014) o Reported as a negative amount signifies revenue exceeds expense 2016 Amount This is the Proposed Budget o Reported as a negative amount signifies revenue exceeds expense Variance Amount o The dollar difference in the Proposed Budget and Budget for both revenue and expenses o Summarized for each fund group o as a positive amount if amounts have increased and as a negative amount if amounts have decreased Variance % o The percent difference in the Proposed Budget and Budget for both revenue and expenses o Summarized for each fund group o as a positive % if amounts have increased and as a negative % if amounts have decreased Narrative Note: Any Variance % that is +/- 5% for both expenses and revenue, by fund group, will need to be explained in the Budget Narrative. Explain significant variances from data provided in SPS Trend Tool, Gift Fund Budget Tool (use the Average FY16 Projection calculation as the measure to indicate any budget variances), and 5 Year Revenue and Expenditure Trend Tool. Remember to expand the Other Funds and Auxiliary Funds groups when printing and explain +/- 5% variances at this level. See the report examples below for more information. Final Review/Auditor: FPA Report Mode: System Generated Report Instructions for Retrieving the System-Generated Report: Location: Financial Systems Annual Budget Required System Report Title: Budget Variance Summary Notable Report Variables: Prior Fiscal Year = 2015 Current Fiscal Year = 2016 Report Examples: The example Current FY16 Fiscal Year report below will not report revenue for prior year (2015 Amount). This will cause some percentages to appear out of line. Due to 4

5 this, for FY , revenue variances will not need to be explained in the budget narrative. Example below is of current FY 2016 report and an example of a future year over year report once revenue is reported in both years. The example Future Fiscal Years report below will report revenue for both the prior and current budget years. For future years, revenue variances will need to be explained in the budget narrative. Table 1: Net Position Variance (all campuses) Major Area or Regional Campus level report will present current year net position as a percent of revenue. The system generated report will be submitted with budget and any significant variances outlined below within a fund group should be discussed in the Budget Narrative. Net Position Variance report will reflect each of these categories: Funds Center allows Major Area Fund Centers to be drilldown for Department level detail Fund summarized by the BP2000 fund group o Printing Note: Expand both the Other Funds and Auxiliary Funds groups Revenue Amount This is Proposed Revenue Expense Amount This is Proposed Expense 5

6 Net Position $ o Summarized for each fund group by proposed revenue and expenses o Calculated by taking revenue (reported as negative) plus expense o Reported as a negative amount signifies revenue exceeds expense Net Position % o Calculated for each fund category with the Net Position as a percent of Revenue o Some revenues will be budgeted in other area on campus; therefore, the net position variance will be NA (for example: General Funds and most State/FED appropriations) o Reported as a positive % signifies revenue exceeds expense Narrative Note: Any Net Position % with +/- 10%, by fund group, will need to be explained in the Budget Narrative. Explain significant variances from data provided in SPS Trend Tool, Gift Fund Budget Tool (use the Average FY16 Projection calculation as the measure to indicate any budget variances), and 5 Year Revenue and Expenditure Trend Tool. Remember to expand the Other Funds and Auxiliary Funds groups when printing and explain +/- 10% variances at this level. See the report examples below for more information. Final Review/Auditor: FPA Report Mode: System Generated Report Instructions for Retrieving the System-Generated Report: Location: Financial Systems Annual Budget Required System Report Title: Net Position Variance Notable Report Variables: Prior Fiscal Year = 2015 Current Fiscal Year = 2016 Report Example: The example Net Position Variance report below has expanded the PUR BPOTHER group and the Net Position Percentages that are +/- 10% will need to be explained in the budget narrative. Table 1A: Proposed CUL Analysis (all campuses) Table 1A, as generated from the BW-BPS System, is a Major Area or Regional Campus level table presenting CUL budgeted on all funds for the proposed budget and approved budget. 6

7 The proposed budget will list CUL for each expense category; including CUL budgeted on the Recovery funds CUL amounts budgeted on recovery funds and are excluded from this table. See the Budget Instruction Manual, Appendix J, page 107, for more information on recovery funds. Narrative Note: Significant budgeted CUL variances should be explained. Faculty CUL must still be within Provost approved targets. (See Appendix A for a definition of funds to be reported in each category.) Final Review/Auditor: DFA/Fiscal Manager Report Mode: System Generated Report Instructions for Retrieving the System-Generated Report: Location: Financial Systems Annual Budget Required System Report Title: Proposed CUL Analysis Table 1A Notable Report Variables: Prior Fiscal Year = 2015 Current Fiscal Year = 2016 Table 1B: Proposed CUL Analysis (all campuses) Table 1B, as generated from the BW-BPS System, is a Major Area or Regional Campus level table presenting department detail for tenured and tenure track faculty, clinical/professional faculty, research and non tenured faculty, and continuing lecturers CUL for the proposed budget and recurring budget. Like the Table 1A report, the proposed budgets will list the total CUL for all expense categories including recovery funds (i.e., through ). CUL amounts budgeted on recovery funds and are excluded from this table. See the Budget Instruction Manual, Appendix J, page 107, for more information on recovery funds. The recurring CUL change comparing the proposed budget with the approved budget is reported for each department and staff category. The total and CUL for tenured and tenure track faculty, clinical/professional faculty, research and non tenured faculty, and continuing lecturers should match the CUL reported on Table 1A. Narrative Note: Significant budgeted CUL variances should be explained. Faculty CUL must still be within Provost approved targets. (See Appendix A for a definition of funds to be reported in each category.) Final Review/Auditor: DFA/Fiscal Manager Report Mode: System Generated Report Instructions for Retrieving the System-Generated Report: Location: Financial Systems Annual Budget Required System Report Title: Proposed CUL Analysis Table 1B 7

8 Notable Report Variables: Prior Fiscal Year = 2015 Current Fiscal Year = 2016 Table 1B: Proposed CUL Analysis Supplement (all campuses) If data exists in the C/P, RES&NT FAC budget group code, a Major Area or Regional Campus level report must be generated from the BW-BPS system. It reports department detail for Clinical/Professional, Research and Non-Tenured Faculty, and Other CUL for the proposed budget and approved budget. The proposed budgets will list the total CUL for all expense categories including recovery funds (i.e., ). Please validate the total figures on this report match the Table 1B. If they do not match be sure a job has been assigned to any Clinical/Professional, Research and Non-Tenured Faculty vacancies or OPC items. This allows for these items to be appropriately separated into each category. If one is not assigned, the vacancy will not appear on the report. Narrative Note: If the number and % of a department s clinical/professional faculty and continuing lecturers exceeds the current CUL and % authorized by the Provost, it should be explained in the Budget Narrative. Final Review/Auditor: DFA/Fiscal Manager Report Mode: System Generated Report Instructions for Retrieving the System-Generated Report: Location: Financial Systems Annual Budget Required System Report Title: Proposed CUL Analysis Table 1B Supplement Notable Report Variables: Prior Fiscal Year = 2015 Current Fiscal Year = 2016 Table 2: Budget Reductions (all campuses - Not Required for FY ) Table 2 is a Major Area or Regional Campus level table that lists the program areas and budget lines that have been identified as sources for the required central budget reductions. Narrative Note: N/A Final Review/Auditor: N/A Report Mode: Manual Table 8

9 Table 4: Other Personnel Costs Vacancy Listing & Summary (all campuses) Table 4 is divided into General (section I) and Restricted Funds (section II). Recovery fund vacancies should be included with Restricted funds vacancies. Table 4 should provide a listing of all vacant positions, including faculty, continuing lecturers, administrative/professional, clerical, and service positions. For each vacancy the following should be included: Funds center number and name i.e Computer Science Budget group code - should be selected from the drop down menu (T/TT, C/P, R/F, A/P, Cler, Serv, and Other); the other category should be used for non-tenure track faculty, visiting faculty, emeritus faculty, post doctoral faculty, intern faculty, resident faculty, and continuing lecturers AY/FY designation CUL Salary amount Source of funding - for example new recurring funding, vice with name of individual being replaced or reallocation of general funds from supplies and expenses Status should be selected from the drop down menu (Filled, Searching, or On Hold) Comments should include the anticipated hire date for all appointments Amount Reallocated (For Nonrecurring Uses) in the General Fund (section I), if the salary or portion of the salary will be reallocated for , the amount should be recorded Totals for the table should be provided for: CUL Amount Amount Reallocated (For Nonrecurring Uses) Table 4 Summary (a separate tab) is Section III. This tab automatically provides subtotals of CUL and $ amounts by budget group code and fund group for each status category. Therefore, do not enter any data below the solid bold black line in either the General or Restricted Funds sections. Additional lines can be inserted above the solid bold black line. Final Review/Auditor: DFA/Fiscal Manager Report Mode: System Generated Report and Manual Table Instructions for Generating Data for the Table: Location: Financial Systems Annual Budget Required System Report Title: Other Personnel Costs Table 4 A large amount of the information to create the manual table is available from this report. Table 6: Faculty Salary Equity Analysis (West Lafayette campus only) Table 6 should be completed with information on faculty members who appear on the Faculty Salary Equity Study provided by the Office of Institutional Equity. Only those faculty listed as Check and Explain should be addressed on Table 6. For each faculty member include: 9

10 Asterisk (*) should note faculty who appear on both the current Check and Explain list and on the list from last year Name Faculty Rank/Status o Rank/Status Options: Rank Status Full Professor/Full Tenured Faculty/Tenured Associate Professor/Assoc. Tenure Track Faculty/T/T Assistant Professor/Asst. Clinical Professional Faculty/C/P Research Faculty/R Funds Center FY or AY appointment Current 100% Annual Salary Proposed 100% Annual Salary % Increase Explanation of Salary - provides a history of how the salary equity issue evolved Proposed Plan - outline any anticipated action to resolve the salary equity issue Final Review/Auditor: Provost Report Mode: Manual Table Instructions for Generating Data for the Table: Location: Financial Systems Annual Budget Required System Report Title: Salary Listing Proposed Increases All Staff A portion of the information to create the manual table is available from this report. Table 7: Distribution of Salary Increases Table & Graph (all campuses - Not Required for FY ) This is a Major Area or Regional Campus level report that summarizes the distribution of salary increases by each budget staff group and overall by headcount and percent. See Distribution of Salary Increases for an example of the system-generated report and Table 7 for an example of the excel template. Final Review/Auditor: DFA/Fiscal Manager Report Mode: System Generated Report and Manual Table Instructions for Retrieving the System-Generated Report: Location: Financial Systems Annual Budget Required System Report Title: Distribution of Salary Increases Notable Report Variables: Budget Staff Group Leave blank, and this will automatically provide data for all of the budget staff groups. 10

11 Verify that the total count on this report equals the total headcount on the Average Salary Increase report. A difference may occur if a user has coded in the analysis an employee that has both a zero current and proposed salary. Employees with a zero current and proposed salary should be excluded from the Average Salary Increase analysis report. Export this system-generated report to Excel onto the top part of the excel template provided by FPA by following these instructions: Copy and Paste the data, as Values, directly on top of the existing columns and all formulas will automatically populate If the user s data does not contain all of the budget staff groups, then cut and paste each budget staff group separately onto the top part of the excel template This excel file reflects a Total Column on the far right of the report that totals the count for each budget staff group. On the excel spreadsheet, below the downloaded information, the Distribution of Salary Increase-Percentage* section includes a row for each budget staff group that calculates the percentage of each distribution range to the Total Column. After these percentages are populated, the graph for Table 7 (separate tab) will automatically populate. There are two columns (Y & Z on the template) that require data to be entered, the Average Salary Increase % and the Faculty Promotion %. The Average Salary Increase percentages can be obtained from the system generated Average Salary Increase report. The Faculty Promotion percentage can be calculated using the Promotion Listing in the area s budget allocation folder and the Average Salary Increase report. The percentage calculation is as follows : Total Faculty Promotion Dollars on Promotion Listing / Total Faculty 100% Current Annual Salary on Average Salary Increase report = Faculty Promotion increase percent Note: This amount is the result line that includes Professor, Associate, Assistant, and Instructor. After filling in the data needed in Table 7, please view the Table 7 Graph to validate the employee count totals on the Y axis of the graph are visible. If the value of the total in the bar graph exceeds the Y axis value range, change the Y axis value range so the total is completely shown. Please be sure to change all three graphs to the same Y axis value range. 11

12 Table 7a: Distribution of Merit Increases Table & Graph (all campuses) This is a Major Area or Regional Campus level report that summarizes the distribution of merit increases by each budget staff group and overall by headcount and percent. The table is provided to help visualize the distribution of merit increases. In instances where the EMME or SP EMME field was used, non-exempt staff may be incorrectly grouped in the > increase range due to rounding, if the EMME is not divisible evenly by 2080 annual hours and the employee received 0% merit increase. Reconciling between this report and the Salary Listing: Merit Increase - Zero Percent report may not be possible because these employees will not be reflected with a 0% merit increase. Final Review/Auditor: DFA/Fiscal Manager Report Mode: System Generated Report and Manual Table Instructions for Retrieving the System-Generated Report: Location: Financial Systems Annual Budget Required System Report Title: Distribution of Merit Increases Notable Report Variables: Budget Staff Group Leave blank, and this will automatically provide data for all of the budget staff groups. Verify that the total count on this report equals the total headcount on the Average Salary Increase report. A difference may occur if a user has coded in the analysis an employee that has both a zero current and proposed salary. Employees with a zero current and proposed salary should be excluded from the Average Salary Increase analysis report. Export this system-generated report to Excel onto the top part of the excel template provided by FPA by following these instructions: Copy and Paste the data, as Values, directly on top of the existing columns and all formulas will automatically populate If the user s data does not contain all of the budget staff groups, then cut and paste each budget staff group separately onto the top part of the excel template This excel file reflects a Total Column on the far right of the report that totals the count for each budget staff group. On the excel spreadsheet, below the downloaded information, the Distribution of Merit Increase-Percentage* section includes a row for each budget staff group that calculates the percentage of each distribution range to the Total Column. After these percentages are populated, the graph for Table 7a (separate tab) will automatically populate. 12

13 There are two columns (Y & Z on the template) that require data to be entered, the Average Merit Increase % and the Faculty Promotion %. The Average Merit Increase percentages can be obtained from the system generated Average Salary Increase report. The Faculty Promotion percentage can be calculated using the Promotion Listing in the area s budget allocation folder and the Average Salary Increase report. The percentage calculation is as follows : Total Faculty Promotion Dollars on Promotion Listing / Total Faculty 100% Current Annual Salary on Average Salary Increase report = Faculty Promotion increase percent Note: This amount is the result line that includes Professor, Associate, Assistant, and Instructor. After filling in the data needed in Table 7, please view the Table 7 Graph to validate the employee count totals on the Y axis of the graph are visible. If the value of the total in the bar graph exceeds the Y axis value range, change the Y axis value range so the total is completely shown. Please be sure to change all three graphs to the same Y axis value range. SALARY REPORTS & LISTINGS Average Salary Increases (all campuses) This report is generated from the BW-BPS System. The report lists, for each staff group, the number (headcount) of staff and the average percentage salary increases (based on full-time annual rates) for merit, EMME, SP EMME, and total increases. The term EMME is defined as Extraordinary Merit, Market and Equity salary increases. Faculty group codes are further divided into budget staff rank. Note that visiting faculty are included in their rank category (i.e., visiting assistant professors are reported with the assistant professors). Salary increases from all fund sources (i.e., general and restricted) are included. This report will include those employees assigned the Incl SAs = 1 (Yes). The average percentage increases for each staff category are rounded to one decimal place. Compliance with the salary policy will be determined by the percentages on this report. Additional Notes: This report includes only staff members who are budgeted effective fiscal year, and who are listed as full-time or regular part-time. A regular parttime staff member is defined as a continuing permanent employee whose CUL is less than but at least Regardless of whether or not salary increases have been determined for Vice Presidents, Vice Provosts, and Deans (Chancellors, Vice Chancellors, or any other individuals approved by the President for Regional Campuses) at the time of budget submission, these salaries should be excluded from this report. An Incl SA equals 2 (No) and Excl Reason equals 6 (raise to be determined by senior management) should be assigned in the BW-BPS System. Final Review/Auditor: FPA Report Mode: System Generated Report 13

14 Instructions for Retrieving the System-Generated Report: Location: Financial Systems Annual Budget Required System Report Title: Average Salary Increases Average Salary Increases Total EMME (all campuses - Not Required for FY ) This report is generated from the BW-BPS System. The report lists, for each staff group, the number (headcount) of staff and the average percentage salary increases (based on full-time annual rates) for merit, EMME, SP EMME, and total increases, for only employees who have had a EMME or SP EMME entered in the BW-BPS System. Final Review/Auditor: N/A Report Mode: System Generated Report Salary Listing: Proposed Increases All Staff (all campuses) All named personnel should appear on this listing. This report includes total proposed increases and a breakdown of merit, EMME increases, and SP EMME increases. Final Review/Auditor: FPA Report Mode: System Generated Report Instructions for Retrieving the System-Generated Report: Location: Financial Systems Annual Budget Required System Report Title: Salary Listing Proposed Increases All Staff Salary Listing: Proposed EMME Increases (all campuses Not required for FY ) This is a Major Area or Regional Campus level report including all personnel who received an EMME or SP EMME increase and who have an Incl SA = 1(Yes). Final Review/Auditor: N/A Report Mode: System Generated Report Instructions for Retrieving the System-Generated Report: Location: Financial Systems Annual Budget Required System Report Title: Salary Listing Proposed EMME Increases 14

15 Salary Listing: By Total Increase Percent (Provost Areas Only) This is a Major Area or Regional Campus level report including all personnel whose total increase, including merit and total EMME, is greater than 8% and who have an Incl SA = 1(Yes). A brief comment explaining the greater than 8% merit increase should be noted on the report for each staff member listed. Final Review/Auditor: DFA/Fiscal Manager Report Mode: System Generated Report w/ necessary comments included Instructions for Retrieving the System-Generated Report: Location: Financial Systems Annual Budget Required System Report Title: Salary Listing By Total Increase Percent Notable Report Variables: Total Increase > = (x.x) = 8.1 Total Increase < = (x.x) = Salary Listing: By Total Increase - Zero Percent (all campuses Not Required for FY ) This is a Major Area or Regional Campus level report including all personnel who received a zero total increase and are included in the salary analysis. The Major Area is responsible for maintaining 0% merit increases explanations and should be available to provide information upon request. The personnel who are receiving a zero increase and have a zero for proposed CUL will also be reported on the Proposed CUL = 0, 1, and >100 report. Final Review/Auditor: DFA/Fiscal Manager Report Mode: System Generated Report and Manual Table Instructions for Retrieving the System-Generated Report: Location: Financial Systems Annual Budget Required System Report Title: Salary Listing By Total Increase Zero Percent Salary Listing: Merit Increase - Zero Percent (all campuses) This is a Major Area or Regional Campus level report including all personnel who received a zero merit increase and are included in the salary analysis. The Major Area is responsible for indicating whether the 0% is due to performance. The Major Area is also responsible for maintaining 0% merit increases explanations and should be available to provide information upon request. In instances where the EMME or SP EMME field was used, non-exempt staff may not appropriately appear on the report as explained in Table 7a. These individuals will need to be manually added to this report. Final Review/Auditor: DFA/Fiscal Manager Report Mode: System Generated Report w/necessary comments included 15

16 Instructions for Retrieving the System-Generated Report: Location: Financial Systems Annual Budget Required System Report Title: Salary Listing Merit Increase Zero Percent Document needs to be submitted electronically by following these instructions: Export the system-generated report to Excel Complete the Performance Related Y or N column Insert rows for staff that receive a 0% increase but are not on the report due to EMME rounding issues (see Table 7a) Upload file no later than your budget review date to the Salary Listing Merit Increase Zero Percent folder on the FPA SharePoint site here: Budget Data->DFAs and Fiscal Directors Please include Major Area in the file name Salary Listing: Include in Salary Analysis = NO (all campuses) This is a Major Area or Regional Campus level report including all personnel who have been assigned a 2 (NO) in the Incl SA field. Personnel with who are assigned a 2 (No) Incl SA have been coded out of the Salary Analysis. A brief comment explaining a merit increase for faculty and staff with No Incl SAs should be noted on the report, if the employee has been: Assigned exclusion reason #8 Other Given a raise, except for concurrent appointments and postdoctoral positions Final Review/Auditor: FPA Report Mode: System Generated Report w/ necessary comments included Instructions for Retrieving the System-Generated Report: Location: Financial Systems Annual Budget Required System Report Title: Salary Listing Include in Salary Analysis = NO 16

17 SUPPORT DOCUMENTATION Support Documentation 4: Direct Salary Increase Listing This is a Major Area or Regional Campus level report that is manually created and lists the salary increases and administrative adjustments for all direct reports of the Provost, Vice Presidents, Vice Provosts, and Deans. This includes the following in this order: Associate/Assistant Vice Presidents Associate/Assistant Deans Department Heads Directors Any other positions that report directly to the Provost, Vice President, Vice Provost, and Deans Note: Do not include Deans, Vice Presidents, administrative assistants, and secretaries on this document. New hires and staff not included in the analysis (Incl SA = 2(No)) and receiving a zero percent increase should be listed on the report in the Out of the Analysis section. This is below the formula line, so they are not included in the Support Documentation 4 calculation. Individuals receiving an increase but not included in salary analysis (Incl SA = 2(No)) should be included above the formula line and included in the Support Documentation 4 calculation. This will be applicable to only a few areas in which the increase is for a head of a Major Area and the increase is decided by the Provost, Treasurer, or Vice President. President direct reports have been delegated approval authority for annual merit increases for their direct repots; therefore, Support Doc 4 should be signed only by President s direct reports and submitted to FPA with budget materials. Final Review/Auditor: Executive Officer and DFA/Fiscal Manager Report Mode: Manual Document 17

18 WARNING & VALIDATION REPORTS Analysis/Exclusion Codes not Valid A code other than 0-9 was used and is causing an error in the system Errors should be corrected Result should reflect No Data Available Analysis/Exclusion Codes not Valid - Pdoc, Int, Res A code other than 7 was used for a postdoctoral, intern, or resident position and is causing an error in the system Errors should be corrected Result should reflect No Data Available Negative Amounts in Salary Planning A negative salary amount was entered on the Salary Planning Layout Negative amounts on the Salary Planning Layout are only allowed for OPC Items. If any other OPC item, other than the SSAVE, is negative, then review for appropriateness Errors should be corrected Results may reflect data and should be review for appropriateness Prop & Cur (0, 1, or GT 100) Proposed and/or Current CUL is equal to 0 or 1 Results may reflect data and should be review for appropriateness Prop Dist CUL not equal Prop CUL An individual s CUL was enter on the Exempt/Nonexempt layout, but was not distributed on the Salary Distribution layout Errors should be corrected Result should reflect No Data Available Invalid Revenue & Negative Expenses in FM Budget Shows positive revenue amounts in the FM Budget Layout Shows expenses that have net-out to a negative amount by commitment item and fund in the FM Budget Layout Errors should be corrected with positive revenue Results may reflect negative expenses and data should be review for appropriateness Proposed Costs Validation See Budget Instruction Manual, Step 5-Review for Accuracy, Page 63 Proposed CUL Validation See Budget Instruction Manual, Step 5-Review for Accuracy, Page 63 18

19 SUMMARY OF REQUIRED REPORTS - WEST LAFAYETTE Submit the following materials to Office of Financial Planning & Analysis on Major Area s due date by 9 a.m.: NOTE: The name of the Major Area or Campus should be included on all tables Print reports even if the results reflect No Data Available Please do not staple reports All material should be submitted on 8 1/2 X 11 paper Print 2 complete sets of collated system generated & manual reports, in the order outlined below Control Sheet pages 1 and 2 (with Section III adjustments included in recalculated total) Budget Transmittal and Review Documents (if required by Executive Officer) Budget Narrative Budget Analysis Tables: o Table 1: Budget Variance Summary & Net Position Variance o Table 1A, 1B, 1B Supplement: Proposed CUL Analysis o Table 2: Budget Reductions (Not Required for FY ) o Table 4: Other Personnel Costs Vacancy Listing & Summary o Table 6: Faculty Salary Equity Analysis o Table 7: Distribution of Salary Increases Table & Graph (Not Required for FY ) o Table 7a: Distribution of Salary Increases Table & Graph Salary & Listings: o Average Salary Increases o Average Salary Increases Total EMME(not required for FY ) o Salary Listing: Proposed Increases All Staff (one copy only) o Salary Listing: Proposed EMME Increases (not required for FY ) o Salary Listing: By Total Increase Percent (greater than 8%) (Provost Areas Only) o Salary Listing: By Total Increase Zero Percent (not required for FY ) o Salary Listing: Merit Increase Zero Percent o Salary Listing: Include in Salary Analysis = No (2) Support Documentation 4 Warning & Validation : o Analysis/Exclusion Codes not Valid o Analysis/Exclusion Codes not Valid PDoc, Int, Res o Negative Amounts in Salary Planning o Prop & Cur (0, 1, or GT 100) o Prop Dist CUL not equal Prop CUL o Invalid Revenue & Negative Expenses in FM Budget o Proposed Cost Validation o Proposed CUL Validation 19

20 SUMMARY OF REQUIRED REPORTS REGIONAL CAMPUSES Submit the following materials to Office of Financial Planning & Analysis on Major Area s due date by 9 a.m.: NOTE: The name of the Major Area or Campus should be included on all tables Print reports even if the results reflect No Data Available Please do not staple reports All material should be submitted on 8 1/2 X 11 paper Print 2 complete sets of collated system generated & manual reports, in the order outlined below Control Sheet pages 1 and 2 (with Section III adjustments included in recalculated total) Budget Transmittal and Review Documents (if required by Executive Officer) Budget Narrative Budget Analysis Tables: o Table 1: Budget Variance Summary & Net Position Variance o Table 1A, 1B, 1B Supplement: Proposed CUL Analysis o Table 2: Budget Reductions (Not Required for FY ) o Table 4: Other Personnel Costs Vacancy Listing & Summary o Table 7: Distribution of Salary Increases Table & Graph (Not Required for FY ) o Table 7a: Distribution of Salary Increases Table & Graph Salary & Listings: o Average Salary Increases o Average Salary Increases Total EMME(not required for FY ) o Salary Listing: Proposed Increases All Staff (one copy only) o Salary Listing: Proposed EMME Increases (not required for FY ) o Salary Listing: By Total Increase Percent (greater than 8%) (Provost Areas Only) o Salary Listing: By Total Increase Zero Percent (not required for FY ) o Salary Listing: Merit Increase Zero Percent o Salary Listing: Include in Salary Analysis = No (2) Support Documentation 4 (Direct ) Warning & Validation : o Analysis/Exclusion Codes not Valid o Analysis/Exclusion Codes not Valid PDoc, Int, Res o Negative Amounts in Salary Planning o Prop & Cur (0, 1, or GT 100) o Prop Dist CUL not equal Prop CUL o Invalid Revenue & Negative Expenses in FM Budget o Proposed Cost Validation o Proposed CUL Validation Board of Trustee Report Student Activity, Athletic Budgets, and Foundation Budgets Income and Expense Report Required PA Forms (Submit to PASC) 20

21 APPENDIX A BP2000 FUND GROUPING LIST 21

22 Table 4: Other Personnel Costs Vacancy Listing APPENDIX B MANUAL TABLE LISTING WITH TEMPLATE SAMPLES (Excel template files are located on the FPA website.) 22

23 Table 4: Other Personnel Costs Summary APPENDIX B MANUAL TABLE LISTING WITH TEMPLATE SAMPLES (Excel template files are located on the FPA website.) 23

24 Table 6: Faculty Salary Equity Analysis APPENDIX B MANUAL TABLE LISTING WITH TEMPLATE SAMPLES (Excel template files are located on the FPA website.) 24

25 Table 7a: Distribution of Merit Increases Table APPENDIX B MANUAL TABLE LISTING WITH TEMPLATE SAMPLES (Excel template files are located on the FPA website.) 25

26 APPENDIX B MANUAL TABLE LISTING WITH TEMPLATE SAMPLES (Excel template files are located on the FPA website.) Table 7a: Distribution of Merit Increases Graph 26

27 APPENDIX B MANUAL TABLE LISTING WITH TEMPLATE SAMPLES (Excel template files are located on the FPA website.) Support Documentation 4 27