1. Budget Update Document – BUD (previously BDL) Overview and Preparation Process FY 2010-2011 Anita Polendo, Budget Analyst III Eva Burnett, Associate Director Mary Simon, Senior Director Anita Polendo, Budget Analyst III Eva Burnett, Associate Director Mary Simon, Senior Director Budget Planning and Development

2. Overview Timeline General Information Definitions Purpose of the Budget Update Document Where the BUD loads from How budget documents are created Explore sections of the BUD Budget Approvals Budgetary Funding in HRMS Tools available 2

3. Budget Calendar – Key Dates Jan 21 - 28Budget Office performs testing of UT Austin’s Budget Update Document (BUD) Feb 5Board of Regents Budget Policies and Guidelines Feb 10Draft Revenue Projections and Debt Service Budgets to Fee Funded areas Feb 15 – 25 Pre-planning efforts were dependent on UT Austin’s clean up scheduled in February. Budget Office performed conversion clean up beginning February 16 th by validating permanent positions from last year’s budget which will load with HRMS current salary rates as of February 28, 2010. Budget documents will need to be reviewed, updated and reconciled by departments. Feb 23 – 25Budget Training – Overview and new BUD Document March 2 – 4Budget Training – Hands on training available March 2FY11 Budget BUD Document Preparation Begins (System opens to departments) March Strategic Resource Planning Council reviews FY11 Revenue projections; Resources and Requirements; and, Campus Budget Process Internal Deadline Internal Department Deadlines for Budget Document review and approval March 25FY11 Budget Documents are due to Budget Office (System closes to departments) Mar 31– Apr 9UT System Budget Goals & Priorities Hearing AprilBudget Office updates system for any budget changes May 5Draft FY11 Operating Budget due to UT System JuneUT System Budget Goals & Priorities Hearing August 12 FY11 Operating Budgets approved by Board of Regents

4. General Information The processing of the BUDs creates the departmental operating budgets for the upcoming fiscal year beginning Sep 1, 2010 through Aug 31, 2011. The BUD process begins before new funds for FY 2010-11 are known. Therefore, the BUDs are populated with prior year Original Budgets + any permanent transfers (i.e. funds) and considered a “status quo” budget. In order to establish a BUD, the budget group must exist. Each division may have additional requirements and deadlines pertaining to the BUD process. Consult with your financial area representative, as appropriate. 4

5. Account Groups BUDs are required for the following funds: ◦ 14 – State Appropriated Funds (E&G) ◦ 18 – Service Areas ◦ 19 – Designated (Local) Funds ◦ 29 – Auxiliaries 5

6. Revenue Budgets - Sources of Funds State Funds (E&G budgets) State Appropriations: Formula Funding, Special Items, Benefits THECB Transfers: TX Grant, Work-study, etc. Statutory Tuition, Certain Fees Designated Funds (Institutional or Local Funds) Designated Tuition, Mandatory, Course & Incidental Fees Indirect Cost Recovery: Facilities & Admin Overhead Auxiliary Enterprise Funds (100% Self-Supporting Operation) Housing, Parking, Athletics, Bookstore, University Center, Food Services Service Center/Recharge - New budget form available on 3/2 on Budget Website to formalize budget requirements and approval of recommended budgets Chargeback to other funds for services (18-accts) Restricted Funds “ Centralized budget” – no departmental BUD required Gifts (30-accts) Sponsored Programs - Grants/Contracts (26-accts) Federal Financial Aid (26-accts) Plant Funds (36- accts) “Centralized budget” – no departmental BUD required Deferred Maintenance Repair & Renovations 6

7. Revenue Budgets – Projections & Assumptions Budget Projections were distributed on February 10 th to fee administrators Mandatory Fee Revenue Projections Revenue projections are based on enrollment (paying SCH and/or student headcount) Any deviations to these projections need to be discussed and approved by the Budget Director prior to start of the budget process or opening of BUD documents (March 2nd ) Incidental Fee Revenue Projections Any deviations to these projections need to be discussed and approved by the Budget Director prior to departmental completion of BUD documents (March 25th ) 7

8. Expense Budgets - Status Quo Budgets E&G (14 accts) + 19 accounts funded with Designated Tuitions (i.e. 19-7) Status Quo Base Budgets Departmental Operating budget preparation assumes no new money, i.e. ‘same base budgets’ BUD process begins before budget planning is complete University Strategic Resource Planning Council will make budget recommendations in March Budget Office will update budgets for new funds awarded and any possible required reductions Exception: Budgets funded by fees 8

9. $30.6 Mil $8.0 Mil 9

10. Expense Budgets- NACUBO Classifications Expenditures are classified according to functional purpose and expanded NACUBO definitions are available on the Budget Website http://www.utsa.edu/financialaffairs/budget http://www.utsa.edu/financialaffairs/budget NACUBO classification account review was coordinated by Budget Office in January with updates made in DEFINE and should be properly reflected in the BUD Instruction (02) Research (06) Public Service (12) Academic Support (14) Student Services (16) Institutional Support (20) Operation and Maintenance of Plant (22) and Scholarships and Fellowships (48) 10

11. Expense Budgets – Merit Salary Increases Unknown at this time whether funds will be available for merit increases. If merit program takes place, Policy and process will be issued. Individual salary increases will be entered by the Budget Office prior to September payroll. Funding for 14-accounts will be allocated from central sources. Non- E&G accounts… more information to be provided 11

12. Special Instructions for Non-E&G Budgets Fringe Benefit Rates Budget should be based on actual cost experience of employees paid from non-E&G accounts. Fringe Benefits Calculation Tool http://www.utsa.edu/financialaffairs/budget http://www.utsa.edu/financialaffairs/budget Use benefit sub-account with appropriation code (2F) Longevity Pay Budget Office will provide electronic reports to FAR Reps on March 1 st Use salary sub-account with appropriation code (3D) Debt Service Budget Office provided preliminary data on February 10 th Use debt sub-account with appropriation code (E2) Identify transfer to as XX-XXXX-XXXX 12

13. What’s New Budget Document Update (BUD) ◦ Permanently budgeted positions will be loaded to BUD similar to prior year ◦ Adjustments to permanent budgeted positions after departmental processing will be coordinated by Budget Office Salary Update Document (SUD) - July/August timeframe ◦ SUD document loads with rate information for “non-budgeted” filled positions (from HRMS) and “budgeted” filled positions (from BUD) ◦ HRMS creates appointments using incumbent rates loaded from SUD and routed to departments for approval ◦ At final approval, SUD rates updates incumbent rates as of 9/1 in HRMS for budgeted and non- budgeted positions ◦ More information will be forthcoming from HRMS BUD Conversion Clean Up by the Budget Office began 2/16 in preparation for the upcoming budget process. ◦ BUD documents will NOT necessarily be reconciled; departments will need to review and modify BUD to accurately reflect permanent positions for Budget Year 2010-11 ◦ To the extent possible, Budget Office will maintain BUD for salary changes occurring in HRMS after BUD system closes to departments, as long as funding is available (i.e. budgeted salary reserves). Updates may include equity, reclassifications, transfers or terminations. ◦ Final review and updates to salary will be made by departments when processing the SUD documents 13

14. Definitions Position A position can be funded by multiple accounts. The funding unit does not necessarily have to be the owning unit for the position. All positions will have base pay which is the rate for the position. Funding – Funding is associated with the position, not the incumbent. It is located on its own tab in HRMS and its own page within an HRMS modify document. There are two types of Funding: Actual Funding Budgetary Funding 14

15. Two Types of Funding Two Types of Funding Actual funding – Identifies the account(s) on which an incumbent is currently paid from. Budgetary funding - Identifies the account(s) on which the position is budgeted in the current year and will be budgeted in the next fiscal year. Funding distribution for these two types may be different. The Funding page in HRMS shows funding for the Position. Additional pay (i.e. supplements) or pay adjustment information is located on the Incumbent page. 15

16. What is Budgetary Funding? Budgetary Funding is assigned to a Position Consists of budgetary funding distribution and budgeted account numbers Budgetary funding distribution is: the percent to be allocated on an account not the same thing as percent time does not have to total 100% Only a budget group that has been budgeted can be used If a non-budgeted account is entered, an error that requires follow up with the Budget Office will occur Not available for non-budgeted job types such as student titles or non-tenured faculty Not available for additional pay (i.e. supplements) 16

17. Purpose of the BUD The BUD is used to set the fiscal year budget for a specific budget group. The BUD… Will… Create transactions to establish budget in *DEFINE. Include position details if a position has budgetary funding. Position details are included to assist in determining salary subtotals. Will not… Create assignments in HRMS or appointments in *DEFINE (unlike prior year). Update actual funding records in HRMS. 17

18. BUD Loads from Two Sources For salary subaccounts (-01, -09, -10), position and incumbent information will load from HRMS. Position Base Pay: Will only load in a BUD if a position has budgetary funding For filled positions, the rate that loads in the BUD will be the incumbent’s rate that is effective 9/1 of the next fiscal year in HRMS for that position. For vacant positions, the rate that loads in the BUD will be the FY Baseline that is effective 9/1 of the next fiscal year in HRMS for that position. The allocation that loads in the BUD will be determined by the budgetary funding distribution that is effective 9/1 of the next fiscal year in HRMS for that position. Incumbent additional pay: For filled positions, the amount that loads in the BUD will be the incumbent’s permanent additional pay amount(s) that is effective 9/1 of the next fiscal year in HRMS for that incumbent. Vacant positions will not have permanent funding additional pay. 18

19. BUD Loads from Two Sources For non-salary subaccounts, the account totals will load from the current fiscal year budget plus permanent transfers processed prior to the BUD load. Example: M&O, travel, etc. Current FY Budget + Commitments 19 (permanent transfers as of 2/15/10)

20. Creating a BUD *Recommended Browser for MAC and PC: FireFox 20

21. Verify your Creator Desk/View Users can update their Desk/View via the lookup icon to the right of the displayed Desk/View. The Desk/View used must be authorized for the BDL command to be able to create, view, and/or update BUDs. 21

22. Create a New Document 22

23. Select Created Document 23 To return to this listing page once you are in a document, click the ‘Budget Group’ tab at the top of the screen.*

24. BUD - Navigation Menu Use the Navigation Menu on the left side of the screen to travel to different sections in the document. 24

25. BUD Sections Users will be able to make budget updates/recommendations in various sections of the BUD: Account Summary – This section houses all appropriation code/sub account combinations for a budget group. Non-salary sub account and salary reserve/merit pool recommendations can be made in this section. Base Pay – This section includes subsections for Faculty, A&P, and Classified positions and allows users to update the permanent base pay for those position types. Additional Pay - This section includes subsections for Faculty, A&P, and Classified positions and allows users to update the permanent additional pay (supplements) for those position types. 25

26. BUD Sections (con’t) Users will be able to make budget updates/recommendations in various sections of the BUD: Other Expenditures – This section allows users to view and update only non-salary expense sub accounts and salary reserve accounts. Revenue – This section includes subsections for Income, Transfers and Beginning Balances and allows users to view and update revenue sub accounts. General Budget Info – This section allows users to view the general budget information. Reconciliation – This section allows users to view allocations, commitments, account transfers, and adjustments by budget group. Document Review – This section is the main screen for a BUD document. 26

27. Document Review 27

28. Document Review 28

29. Account Summary Section 29

30. Edit Action 30

31. Delete Action 31

32. Restore Action 32

33. Itemize Screen 33

34. History of Recommendations 34

35. Reconciliation – Sub Account 35

36. Base Pay Section 36

37. Additional Pay Section 37

38. Other Expenditure Section 38

39. Add New Sub Account 39

40. Revenue Section The Revenue header takes user to a page to view subsections by income, transfer, or beginning balance appropriation codes. 40

41. Transfer Section 41

42. General Budget Section 42

43. Reconciliation Section 43

44. Commitment/Allocation Pop-up The pop-up for Commitments and Allocations is the same format. Commitments Allocations 44

45. Reconciliation-Account Transfer 45

46. Document Review/Approval Once documents are completed, users can return to the Document Review & Approval tab to take any necessary actions. At approval, BUDs will route according to the routing path established in *DEFINE US 1 for BDL documents. BUD printouts will be available at MS 1.03.06X 46

47. 47 Document Status Listing Clicking the status tab under Budget Group will open a new window with the Document Status page.

48. 48 Document Status Listing

49. Final Budget Approval - BOR After Board of Regents final approves the budget: BUDs load to accounting and budgeted sub account information and establishes available budget. For the fiscal year budget the following information is loaded to HRMS from the BUD: Budgetary funding accounts and distribution for all budgeted positions FY baseline for vacant positions Original Budgeted Rate for filled and vacant positions Budgetary funding changes for that fiscal year are locked Budgetary funding records for the next fiscal year are copied from the current fiscal year budgetary funding records as a starting point. 49

50. 50 Budgetary Funding in HRMS Loaded to HRMS from BUD for FY2010-11

51. BUD Tools Available BUD calculation tools located in left navigation menu (pop up windows with instructions) ◦ Allocation calculator ◦ Annual rate calculator Budgetary funding calculator http://www.utsa.edu/financialaffairs/budget/ FY10 Fringe benefits calculator (Non-E&G accounts only) http://www.utsa.edu/financialaffairs/budget/ 51

52. BUD Training Schedule 52 Course ID / Course NameStart DateLocation Class Times AM565BUD Overview and PreparationFeb 23,2010FS 2.5182:00PM-4:00PM Feb 24,2010MB 0.1069:00AM-11:00AM Feb 25,2010UC 2.01.282:00PM-4:00PM AM566BUD Hands-On Workshop Mar 2,2010HSS2.02.021:00PM-3:00PM Mar 3,2010FS 2.5129:00AM-11:00AM Mar 3,2010 *FS 2.5122:00PM- 4:00PM Mar 4,2010HSS2.02.029:00AM-11:00AM Mar 4,2010 *HSS2.02.022:00PM- 4:00PM Mar 5,2010 *HSS2.02.029:00AM- 11:00AM * Additional Classes Added - sign up in TX CLASS

53. 53 Questions