Office of Budget and Financial Planning New York University. Finance Task Force April 30, 2008
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1 Office of Budget and Financial Planning New York University Finance Task Force April 30, 2008
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3 Functions of the Office of Budget and Financial Planning Prepare the annual operating and capital budgets and ten financial plans for the Washington Square Campus Provide oversight for the more than 40 school, administrative and auxiliary units and assist in the preparation and monitoring of their budgets and financial plans Present the budgets and financial plans to the Finance Committee of the Board of Trustees for review and approval Present periodic reports to the ULT for information and to support decision making Provide analyses throughout the to the SVP, the President, the Provost, EVP and other members of the ULT to support financial and academic planning and decision making Design and implement improved means and methods for budget development, reporting, analysis, and control Work with the Treasurer and the SVP to plan and manage the University s debt Manage the budget: assist Human Resources with budgeting fringe benefits, the AMI and bonus pool; resolve budget failures; provide ad hoc reporting; serve as the go to office to resolve interdepartmental fiscal issues; etc. 3
4 Washington Square Operating Budget Calendar September Fiscal begins Sept 1 Common Days Budget Office works with Controller and schools to analyze -end results and prepare journal entries needed to close prior fiscal Provost reviews Academic Plans submitted by schools that was begun during the summer October Budget Office receives and reads Academic Plans Budget Office supports Controller s preparation for the annual external audit Finance Committee (FINCO) of the Board meets Associate Provost for Enrollment Management begins meetings with school deans to plan admissions strategy. Budget Office attends the meetings Fall semester enrollment census Senate Financial Affairs Committee (SFAC) meets Original Budget becomes available as of September 1 Financial Plan version 1 is prepared, incorporating the Original Budget Provost Office updates the Net Tuition Revenue Model (NTRM) with new projections based on Fall Census November Initial round of enrollment planning meetings continue. Second round meetings begin December Enrollment planning meetings continue Budget Office prepares 1 st quarter budget-to-actual analysis FINCO meeting. Report on budget vs. actual for prior (if the report was not made in October) January Enrollment planning meetings conclude Common Days. Budget Office presents parameters for next fiscal s budget and reports on status of current Budget Office sends to fiscal officers instructions and rules for budget prep for new fiscal Office of Financial Aid meets with deans to determine individual schools financial aid strategies 4
5 Washington Square Operating Budget Calendar (cont.) February Spring semester enrollment census Annual budget meetings with fiscal officers begin FINCO meeting. Budget Office presents preliminary budget for new fiscal and preliminary financial plan Office of Financial Aid continues to meet with deans to determine individual schools financial aid strategies Budget Office prepares preliminary comprehensive table of tuition and fees March Meetings with fiscal officers continue Budget Office prepares 2 nd quarter budget-to-actual analysis Budget Office meets with Development on fund raising goals for next Office of Admissions announces financial aid awards Bursar posts on web site preliminary student fees for next fiscal s Office of Admissions sends acceptance letters on March 31 Provost Office updates the NTRM with projections based on enrollment strategy meetings and Spring census. Financial Plan version 2.x is prepared, incorporating results of updated NTRM. April FINCO meeting. Budget Office gives update on budget development Budget Office continues meetings with fiscal officers Principals budget meetings begin Office of Admissions decides on financial aid appeals May Principals budget meetings conclude Fiscal officers meet with Budget Office and Controller s Division for briefing on closing out current, and uploading budget for new fiscal June FINCO reviews and recommends to full Board a budget for new fiscal Board adopts a budget for new fiscal Budget Office prepares 3rd quarter budget-to-actual analysis July and August Fiscal officers upload the budgets for their units for Budget Office review and approval Schools begin submitting academic plans to the Provost Year-end journal entries are prepared August 31 is last day of the fiscal Financial Plan version 3.0 is prepared. The plan incorporates the Board-approved budget for the next fiscal 5
6 Works in Progress Implement a new budget planning and management tool for all schools, admin and auxiliary units Hyperion Planning will be available for fiscal officers to upload fiscal 2009 budgets beginning in June 2008 Hyperion Planning will replace Excel spreadsheet-based financial plan during the Fall of School fiscal officers will use the tool to build their academic plans and do their own what-if modeling beginning in fiscal 2009 Create public presentation of the University s budget for posting on the EVP web site Create Budget Office web site with budget rules and guidelines, calendar, glossary of terms, etc. Implement a new capital plan budget process (in conjunction with Provost s Office) Recommend a new model for allocating to schools the net costs of central university services and administration ( overhead ), and plant costs Recommend new budget model to replace the current surplus share model for schools Modify the annual budget calendar in order to have key budget decisions made earlier in the Implement the new commitment control budget feature of PeopleSoft 9.0 financial system 6
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