1. Financial Liaison Meeting August 30, 2010

2. FISCAL YEAR END CALENDAR and PROGRAM CODES Amy Douglas

3. Business Office FY2010 Year-End Cutoff Dates Year end is quickly approaching and we would like to thank you for another year of hard work. The Business Office has established the following deadlines to ensure transactions are entered in FY 2010: VENDOR VOUCHERS For guaranteed entry into the system, please submit to Procurement & Payment services (PPS- 311 Ingram Hall ) by Monday, September 27, 2010. All vouchers received after September 27th will be processed on a time available basis. PURCHASE REQUISITIONS (PR’s) PR's that do not require a bid must be received in PPS no later than Friday, September 17, 2010. PR's submitted after this date will be processed on a time available basis. PR’s that require a bid must be received in PPS no later than Friday, August 20, 2010. Purchase Change Orders with Vouchers for payment must be received in PPS not later than Monday, September 20, 2010. PR's that cannot be issued on FY 2010 funds should have that notation clearly referenced in the Document Text. TRAVEL VOUCHERS Must be received in PPS by Monday, September 27, 2010. Vouchers received after September 27 will be processed on a time available basis. PURCHASE CARD RECONCILIATIONS Must be received in PPS by Wednesday, September 22, 2010.

4. INTERNAL TRANSACTION VOUCHERS (ITV) & DEPARTMENT ERROR CORRECTION FORMS (DEC) Must be received in Financial Reporting (321 Ingram Hall) by Friday, September 24, 2010. Documents received after this date will be processed on a time available basis. DECs (other than contract and grant funds) not processed in Fiscal Year 2010 will need to have budget transfers completed in Fiscal year 2011. BUDGET CHANGE ORDERS Must be completed with approvals by Wednesday, September 29, 2010. Accounts Receivable Reconciliations We would like to remind the applicable units who are responsible for accounts receivable to submit their detailed accounts receivable as of September 30, 2009, along with the reconciliation to the Banner Funds/Accounts to Student Financial Services and Internal Audit by Friday, October 08, 2010. Inventory Listing We would like to remind the applicable units who are responsible for inventory to submit their detailed inventory to Financial Reporting/Controllers office and Internal Audit by Monday, October 4, 2010. Service Centers We would like to remind all Service Center Units to return the Fiscal Year 2011 Rate Development Calculations to Financial Reporting by Tuesday, September 28, 2010. Please contact Procurement and Payment Services at 4-7771 or Financial Reporting at 4-3600 if you have any questions.

5. Program Codes – Banner Resource

7. F O A PROGRAM code description The following codes are based on financial accounting and reporting requirements as directed by the National Association of College and University Business Officers (NACUBO) and the Integrated Postsecondary Education Data System (IPEDS).

8. REVENUE: R100 – Revenue All revenue (income) classifications except Auxiliary Revenues X100 – Auxiliary Revenue All auxiliary revenues (income) except athletic revenues X200 – Athletic Revenue Only athletic revenues (income)

9. INSTRUCTION EXPENSE: 1000 – Sponsored Instruction expense Formally organized instructional research expenditures, separately budgeted and accounted for and funded by external sources via contracts and grants. 1020 – General Academic Instruction expense Expenses for formally organized instructional activities, for University credit, non-credit or Cost Sharing.

10. RESEARCH EXPENSE 2000 – Sponsored Research-Basic Expenses for formally organized and separately budgeted Basic Research funded by external sources via contracts and grants. (Research type “Basic” must be provided bythe PI or Project Manager when the new FOAP is requested, and this program code will be a default linked to the fund.) 2002 – Sponsored Research-Applied Expenses for formally organized and separately budgeted Applied Research funded by external sources via contracts and grants. (Research type “Applied” must be provided by the PI or Project Manager when the new FOAP is requested, and this program code will be a default linked to the fund.)

11. RESEARCH EXPENSE CONTINUED : 2004 – Sponsored Research – Developmental Expenses for formally organized and separately budgeted Developmental Research Funded by external sources via contracts and grants. (Research type “Developmental” must be provided by the PI or Project Manager when the new FOAP is requested, and this program code will be a default linked to the fund.) 2050 – Departmental Research expense Expense for internally supported, non-competitive research. (Not considered organized research.) 2052 – Grant-in-Aid Research expense Internally supported, separately budgeted, competitive research award expense. Organized research expense.

12. RESEARCH EXPENSE CONTINUED: 2054 – Cost Share Research expense Internally supported, separately budgeted research expense in support of externally funded programs, as required by written agreement. 2055 – Other Non-Sponsored Research expense All other internally supported research expenses.

13. PUBLIC SERVICE EXPENSE: 3000 – Public Service Sponsored expense Separately budgeted and accounted for restricted expenditures for Public Service contract and grant awards funded from external sources. 3010 - Public Service Non-Sponsored expense Internally supported public service expense. (Outreach programs, conferences, program support, Cost Sharing)

14. ACADEMIC SUPPORT EXPENSE: 4000 – Academic Support expense Includes expenses to provide support services for the institution’s primary mission. Includes academic and graduate school dean’s offices, museums and galleries, academic support information technology and academic advising. (The Provost office is included in Institutional support and not in Academic Support.) Academic personnel development is also included, such as sabbaticals and faculty awards. 4010 – Constituency/Fund Raising expense Any expense related to constituency development officers and/or dean’s office fundraising expenditures.

15. LIBRARY EXPENSE: 5000 – Library expense Any expense related to libraries located on AU and AUM campuses.

16. STUDENT SERVICES EXPENSE: 6000 – Student Services expense Student services include the administration activities that provide assistance and support to the needs and interests of the students, including social and cultural development, counseling and career guidance, admissions, student records, and student health. (AUM’s intercollegiate athletics programs are included in this category.)

17. INSTITUTIONAL SUPPORT EXPENSE: 7000 – Institutional Support expense These expenses include central, executive- level activities concerned with the management and long-range planning for the entire University. These offices include the president, provost, chief business officer, chief development officer. 7002 – Information Technology Administrative Support Information technology support is normally allocated between Institutional support and Academic support, only.

18. INSTITUTIONAL SUPPORT EXPENSE CONTINUED: 7003 – Communications & Marketing expense These expenses relate to the department of Communications and Marketing and University wide publications. 7004 - Development & Fund Raising expense Expenses for activities to maintain relations with community, alumni, and other constituents, as well as conduct activities related to institution-wide development and fund raising costs. 7005 – Legal expense

19. OPERATIONS & MAINTENANCE EXPENSE: 8000 – Physical Plant Administration expense Expenses for administration and supervision of the operation and maintenance of physical plant facilities, and space management are included. 8001- Operations and Maintenance expense These expenses are normally incurred for janitorial and utility services, repairs and ordinary maintenance of buildings, furniture and equipment, care of grounds, security, disaster preparedness, safety, and hazardous waste management.

20. SCHOLARSHIP & FELLOWSHIP EXPENSE: 9000 – Scholarship & Fellowship expense Scholarship and fellowship expense from unrestricted or restricted funds.

21. AUXILIARY EXPENSE: A100 – Auxiliary expense All auxiliary units expense, excluding athletics, and includes housing, dining, transportation, surplus property, information technology service centers. A200 – Athletic Auxiliary Expense Expenses related to the intercollegiate athletic programs.

22. DEPRECIATION EXPENSE: D100-Depreciation expense This code is only used by Financial Reporting to record depreciation expense on capitalized assets.

23. AGENCY OPERATIONS : G100 – Agency Operations Includes revenues and expense for any ancillary unit that has a close association with the University, and who is allowed to use our accounting system for their purpose. The University has no direct control over these funds, but they must be reported in the University’s financial statements.

24. OTHER M100 – Mandatory Transfers This code is only used by Financial Reporting for cash transfers to fund debt service. N100 – Non-Mandatory Transfers This code used by the central business office. P100 – Project Construction This code is used when processing expenditures on building construction projects.

25. CONTRACTS & GRANT ACCOUNTING Gina Bailey

26. Contracts and Grants Accounting New report for contract/grant funds A-133 supplement and adequate source documentation

27. FZOGITD – Grant Detail Report

28. Will be in e-print at each month end Will replace FRRGITD after 9/30/10 Retained from FRRGITD: PI, Sponsor, project period info, responsible department Budget, current month expenditures, inception to date expenditures, commitments, available balance New information available: Indirect cost base and rate Default Organization and Program Code vs. Actual Organization and Program Code Type of agreement (CR vs. FP; fed, fed-flow, non-fed) Totals by budget pool

34. A-133 Supplement and Adequate Source Documentation

35. A-133 Supplement What is OMB Circular A-133? Guide for auditors of federal programs Issued by OMB; OIGs from each agency contribute Auburn has an annual A-133 audit This year there will be a focus on ARRA = ARRA Programs are “High Risk”

36. Adequate Source Documentation Source documentation – supports each expenditure recorded on a FOAP Should be sufficient without verbal explanation; the transaction should stand alone For contract/grant funds, source documentation may have to be provided to the sponsor before reimbursement is received Also used to determine allocability and/or allowability on contract and grant funds

37. Adequate Source Documentation Common problems with contract/grant funds P-card reconciliations – missing receipts P-card reconciliations – FOAP on receipt does not match FOAP charged ITVs for mileage do not contain mileage details or the allocation method seems unreasonable PSC invoices don’t contain enough information to determine the service provided An EPA audit earlier this year highlighted this problem. C&GA had to obtain backup from department, itemizing exactly what service was provided Also noted in EPA audit, PSC was dated the same date as check to the individual = not a good practice Result – expenditures may not be reimbursed by sponsoring agency and become the department’s responsibility

38. Inadequate Documentation Examples

42. Effort Certification Robert Campbell and Contracts & Grant Accounting 42

43. Current Effort Certification Program Creates Reports (NZREFRT) User goes to ePrint Very labor intensive 43

44. Effort Certification Application SSB Banner Security Single Sign-on Menu Item 44

45. Overall View Source: Iconseeker.com, wowvectors.com, iconarchive.com, iconsmysitemyway.com, keymarkhealthinsurancesolutions.com PI, Dept Head, etc. FYI Stored Electronically Contacts Notified 45

46. Certify Effort Reports Allow Principal Investigators to certify their funds Allow Department Heads to certify their employees or organizations Allow authorized employees to certify their own labor distributions Allow FYI contacts to view reports 46

47. Approval Queues Principal Investigator derived from Banner Co-Principal Investigator derived from Banner Department Head derived from Master List Department Contact, PAR Contact, SWT Contact also from Master List After all certify, the document is certified by Contracts and Grant Accounting Notification still in development 47

48. Effort Certification Control Controlled per FOAP line Controlled per Association with Certification Controlled per Certification Period Parameters 48

49. Effort Certification Application Outcomes Increased Rate in Effort Certified anticipated Ability to Track an Effort Certification Document Immediate Information to all Stakeholders involved in the Effort Certification Retrieval of Archived Documents 49

50. Status Oversight Committee Approved Prototype In Development Approval Queue In Development Major Effort Certification contacts consulted in focus group – very good reception Feedback from PI and Department Head – in progress 50

51. Brief View 51

52. Main Page 52

53. PI - Certify all Participants on a Grant 53

54. Alternative View for PI Effort Certification Application54

55. Department Head View Effort Certification Application55

56. Overall Tab Effort Certification Application56

57. Person Search 57

58. Certify Per Individual 58 Person’s Information Status for Document Certify Warnings Per FOAP line Routing Queues Line Certification

59. 59 Salary Wage Transfers In Development

60. 60

61. Questions 61

62. PPS Update Shawn Asmuth

63. PPS Updates Preferred Vendor Contract Update HP Contract Travel Policy Updates E- Voucher System

64. Budget Services Update

65. Budget Services Budget Update Administration finalizing review Should be going to print today Restricted Transfers Stricter guidelines Pay expenses out of restricted funds if allowed Carryover Review Current year carryover will done the same as in the past FY11 carryover will be first year of carrying over fringe benefits Deficit balance clear up

66. Stimulus Update Cindy Selman

67. EPAFs for FY11 – Stimulus SFSF Time to transition to FY11 stimulus If you did not modify the fund code on SFSF employees on salary planner during the budget cycle, you will need to complete an LDCHG (Labor Distribution Change) EPAF. EPAFs are to be entered between Sept 30 and Oct 6 Effective Dates: Bi-weekly effective date will be 9/26/2010 Effective date on all other employee types will be 10/01/2010 Reports will be run showing all personnel charged to stimulus SFSF during this period (for validation)

68. FUND Codes for SFSF for FY11 Division 1 (Auburn Campus) 111099 Division 2 (Montgomery) 112099 Division 3 (AAES)113099 Division 4 (ACES114099 Competitive grants will continue to use fund codes specific to each grant

69. Employees on State Fiscal Stabilization Funding Continuation of payroll certification on quarterly basis is required Full time equivalents – no split funding (exceptions exist for Honors College faculty) Division 1 should be GTAs where possible (no research assistants) or part-time faculty as directed by Provost. Some full time faculty are charged by exception (ex Honors College) Divisions 2-4 Full time equivalents (FTE = 1)

70. Funding Benefit from Stimulus FY10-11 State Fiscal Stabilization Funding (Dept of Education) Auburn Campus$33,805,506 Montgomery Campus$ 4,209,170 Agriculture Exp Station$ 6,502,090 Cooperative Extension$ 7,250,052 Total SFSF$51,766,818

71. Project Listing Division 1 FY10 Amount FY11 Provost & Other Allocations Auburn Main Campus a. Provost Area Salaries & Benefits $ 9,145,800 $ 11,409,753 b. Grad Opportunity Program $ 150,000 c. Honors College $ 974,200 $ 1,300,000 d. Library Elsevier Contract $ 1,230,000 $ 1,500,000 Information Tech Wireless $ 1,000,000 OIT Increase Capacity Learning Systems $ 200,000 OIT Upgrade Classrooms Media $ 755,000 $ 500,000 Academic/Student Information Storage/Backup Capacity/ Data Center Equipment/Security $ 500,000 Public Safety -cameras, defibrilators, emergency alert ….. $ 780,000 Enrollment Management salary buffer $ 118,000 Chemical Storage Inventory System $ 873,000 Public Safety Radios (fed reqmt) and final cameras $ 300,000 Night Student Shuttle - Toomer's Ten $ 400,000 $ 370,000 Faciltiies Renovation projects (roofing, carpet, louvers) $ 2,149,753 $ - Total Main Campus $ 16,902,753

72. Auburn Montgomery Salaries and Benefits $ 1,480,932 $ 1,519,720 Computer Equipment/Backup System $ 342,092 $ 263,410 Education & Operational Costs $ 91,049 $ 103,707 Facilities-AUM Housing $ 190,512 $ 217,746 Total Montgomery Campus $ 2,104,585 AAES Salaries & Benefits $ 3,251,045 Total AAES $ 3,251,045 ACES Salaries & Benefits $ 3,625,026 Total ACES $ 3,625,026 TOTAL SFSF $ 25,883,409

73. Stimulus Competitive Grants DoE (Dept of Energy) 461,622 DOI (Dept of Interior) 229,773 DOT (Dept of Transportation) 112,972 DOE (Dept of Education (FWS)) 223,196 EPA (Envr Protect Agency) 37,997 NASA (Natl Aero & Space Agency) 80,000 NIST (Natl Inst of Standards & Tech – CASIC Bldg) $14,427,075

74. NEA (Natl End for the Arts) $ 25,000 NIH (Natl Institute of Health) 1,718,942 NSF (Natl Science Foundation) 3,518,315 NSF (Corley Annex) 4,623,008 USDA (Dept of Agriculture) 100,000 Total Stimulus Reported $ 77,324,718 Vendor Contracts (not reported by AU) 494,206 + GRAND TOTAL STIMULUS $ 77,818,924 +