1. UCF Rising: Preparing for Departmental Salary Encumbering
Finance and Accounting Budget Directors Meeting
October 4, 2019

2. Agenda Introductions and Welcome Project Overview
Preparing for Salary Encumbering
What’s Next
Contact Information
PBF Funding, November 2014

3. Project Overview

4. New Terminology Funding End Date
The project (contract or grant) end date.
Funding Distribution End Date
The funding distribution eFORM end date by funding source.
Position Data
Salary, employee class, and standard hours.
Funding Distribution Budget Table
The collection of funding distribution eFORM(s) for each employee.
PBF Funding, November 2014

5. New Terminology Home Department Default and suspense departments
July June 30
Employment
Source A Encumbrance
Source B Encumbrance
Encumbered against suspense
Encumbered against default
PBF Funding, November 2014

6. What labor costs will be encumbered?
Projected salaries and fringe benefits for all employees will be encumbered starting on November 7, 2019.
9 and 12-month Faculty
Administrative and Professional (A&P)
Executive Service
Post-doctoral Associates
University Support Personal Services (USPS)
OPS student and non-student
PBF Funding, November 2014

7. How will encumbrances be calculated?
Based on a combination of position/job data and funding distribution eFORMs.
Salary encumbrances are based on a 9/20/2019 HCM report. This means the salary encumbrance amounts reflect the pay period starting Friday, 9/20/2019 onwards.
Encumbrances for 9-month faculty are based on the funding effective start date through the official spring semester end date (5/7/2019). This means that summer salaries are not encumbered at this time.
Encumbrances for post-doctoral associates are based on the funding effective start date through the employment contract end date. Post-doctoral associates will be automatically placed on short work break the day after the employment agreement end date.
PBF Funding, November 2014

8. How will encumbrances be calculated?
Encumbrances for all other employees (12-month faculty, A&P, Executive Service, USPS and OPS) are based on the funding effective start dates through June 30th.
Encumbrances for Florida College Work Study Program (FCWSP) students, the salary will be charged and encumbered on the college work student department number, and the fringe will be charged and encumbered on the default department associated with the home department
There will be no fringe encumbrance on suspense departments.
PBF Funding, November 2014

9. Preparing for Salary Encumbering

10. Goal: Ensuring Continuity of Operations
Review Salary Encumbrance Impact Report and HR Human Capital Management (HCM) reports to identify departments that are “At Risk.” These are departments that are projecting a low or negative balance after salary encumbrances.
Take proactive corrective action(s) as needed to avoid unintended operational burdens.
Due Dates:
Salary corrective actions with an effective date prior to 11/7 will need to be submitted via eFORM to UCF’s Payroll Office by Friday, October 18th.
Budget corrective actions
New department establishments by Wednesday, October 9th
Journal transfers (including Salary Cost Transfers) by Monday, October 28th
Note: Salary Cost transfers after this date will be processed strictly via the HCM system.
PBF Funding, November 2014

11. Why is my department projecting a low or negative available balance?
Scenario 1: Associated revenue departments do not have a budget.
Solution: No action required. Available balance checking for these departments depends strictly on cash (rather than budget) and expenditures.
Scenario 2: E&G, Payroll-only departments have not been trued- up, or salary changes are pending.
Solution: No action required. For payroll departments, a temporary negative or low balance will cause no minor operational burden and hence no immediate corrective action is required.
PBF Funding, November 2014

12. Why is my department projecting a low or negative available balance?
Scenario 3: E&G combined payroll and operating departments have not been trued-up, or salary changes are pending.
Solution: For combined salary and operations departments, temporarily increase the budget from college or division reserves or from salary-only department budgets.
Scenario 4: E&G department being used to temporarily house salary encumbrances and expenditures to be reimbursed by the UCF Foundation.
Solution: Create a new, separate department for expenses associated with a foundation account with a fund code of “Foundation Support.” Generate ePAFs to charge the appropriate employees and percentages against E&G department versus Foundation Support department This will also change the salary encumbrances by shifting them from E&G to the Foundation Support department.
PBF Funding, November 2014

13. Why is my department projecting a low or negative available balance?
Scenario 5: OPS hourly employee salaries are over encumbered
Solution: Review current weekly standard hours and update as necessary to reflect average weekly standard hours (as opposed to maximum weekly standard hours)
Solution: Process an eFORM to enter an employment end date (only if employment is ending)
Scenario 6: The fringe associated with Florida College Work Study Program (FCWSP) students will be encumbered and charged to the default department number associated with the home department.
Solution: Reconsider changing default department or increase budget.
PBF Funding, November 2014

14. Why is my department projecting a low or negative available balance?
Scenario 7: Previously submitted funding distribution changes effective after 11/7 are not reflected in the salary encumbrance data.
Solution: Resubmit funding distribution eFORMs (for changes to update future rows for employees, as needed. 94 future actions impacted for the entire university.
Note: Previosly submitted changes to position data (administrative/job code and title, employee class, department, salary, standard hours, UCF budget info) effective after 11/7 will not have to be resubmitted.
PBF Funding, November 2014

15. Why is my department projecting a low or negative available balance?
Scenario 8: Employee terminations have not been processed. Solution: Submit eFORMs to update, as needed.
Note: Human Resources has already terminated a little over 600 employees that had not be paid for over 30 days
PBF Funding, November 2014

16. Other Recommendations/Considerations
Hold summer budget in unallocated summer reserve department, and deploy resources to appropriate department number between May 1 – 15th.
Default and suspense departments
Adjusting available balance checking for all or select departments Stay Tuned
PBF Funding, November 2014

17. What’s Next
Cara Grib
Huron Consulting Group

18. Contact Information Prior to Go Live
Questions from college dean or division VP level offices should be directed as follows:
Department Budget Position Data
University Budget Office at
Amanda Rakoczy, General Accounting at
(For questions regarding journal transfers)
Salary encumbrances
Molly Myers in Human Resources at
PBF Funding, November 2014

19. Questions