new department chair orientation august 16, 2013
DESCRIPTION
Diane Stephens, Associate Vice President Edith Winterhalter, Director of Academic Budget Management Department of Academic Resources and Planning California State University, Northridge. New Department Chair Orientation August 16, 2013. Today’s Agenda. Introductions - PowerPoint PPT PresentationTRANSCRIPT
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New Department Chair OrientationAugust 16, 2013
Diane Stephens, Associate Vice PresidentEdith Winterhalter, Director of Academic Budget Management
Department of Academic Resources and PlanningCalifornia State University, Northridge
BUDGET 101
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Today’s Agenda• Introductions• Budget Cycles / Processes
– State and CSU– Campus
• Current Planning Environment• Fund Accounting • Budget Planning and Management• Best Practices and Tools• Discussion• Today’s slides:
http://www.csun.edu/academic.resources/
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BUDGET CYCLES AND PROCESSES
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State and CSU
• CSU Board of Trustees presents budget request to Governor (September - December)
• Governor issues budget request to legislature (January)
• The fun begins!• Approved State budget by June 30 for July 1
implementation—sometimes!
http://www.calstate.edu/budget/2005_06BudIndex/SupportBdgt_Book2/Budget_2.pdf
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State and CSU
http://www.calstate.edu/budget/fybudget/2013-2014/documentation/budget-cycle-chart.shtml
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CSUN Budget Planning Process
• Budget Process• FTES targets defined (early fall for following
academic year)• University budget process (when new funds
available)• Enrollment growth basis• Projects that support strategic priorities
• University Planning and Budgeting Group (UPBG)
• Timeline (fall through summer)
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CURRENT PLANNING ENVIRONMENT
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Current Planning Environment?
http://www.csun.edu/presofc/campusbudgetnews-FAQs.html University Budget News Website:
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Shrinking State Resources for Higher Education
http://www.calstate.edu/pa/BudgetCentral/stateallocation2013.pdf
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Shrinking State Resources for Higher Education
http://www.calstate.edu/pa/BudgetCentral/edcompact2013.pdf
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Source: CSUN Office of Budget Planning and Management
State Appropria-tions65%
Fee Revenue35%
CSUN General Fund Budget2007/08
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State Appropriations40%
Fee Revenue60%
Source: CSUN Office of Budget Planning and Management
CSUN General Fund Budget2013/14
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Uncertainty: The New “Normal”
• Transition between models but clinging to old model
• 2013/14 CSU Budget • incorporates $125.1MM in new funding
• includes $10MM for technology/online approaches
• reinstates $125MM from last year’s budget cut
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FUND ACCOUNTING OVERVIEW
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Typical Funds in Academic Departments
• Fees in Trust/General Fund (appropriations, allocations, and fee revenue) – 48501
• State Trust Fund (includes ExL MOU revenues, IRA, etc.) – 496XX, 44XXX,etc.
• Lottery Funds – technically State Trust…but…!
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Typical Funds in Academic Departments
• Auxiliary Funds (separate 501(c)(3) entities) – Corporation– Foundation– Others (not held in departments)
• Campus Quality Fee– Course materials– Technology– Student support
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General Fund Reminder
• Two major funding groups in the General Fund:– Base budget funding– One-time funding
• Carry-forward balances??
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CSUN AND ACADEMIC AFFAIRS PLANNING AND BUDGET
MANAGEMENT
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CSUN Policy on Fiscal Responsibility
Ensure that:– Expenditures don’t exceed available resources– Funds expended for intended purposes in
appropriate time period– Use internal controls to protect from misuse– Correctly classify receipts and expenditures– Comply with campus policieshttp://www-admn.csun.edu/vp/policies/125_admn_fin/300/300-45.pdf
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The Decentralized ModelPrinciples
• Communication and Disclosure– ERC Recommendation– College Budget Model– Clarity of Business
Practices– Facilitate Sharing of
Information and Open Communication
• Accountability
• Balanced Budgets• Meet FTES Targets• Continuity/Consistency of
Practices• Defensible Systems
(audit readiness)
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ERC Recommendation - 1999
• Open budget reporting and consultation process– Resources and allocations for all departments,
centers, and programs• Contingency funds
– Maintain– Communicate to department chairs
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NEW FOR 2012/13
• Twenty (20) centrally-funded tenure-track faculty positions for 2014/15
• Ten (10) centrally-funded new staff positions
• Continued scrutiny of staff hiring—Justification for Initiation of Search required
New for 2013/14
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What CAN We Control?
Focus on savings:• Part-time faculty budgets (often controlled by
deans’ offices)• Operating expenses—we can ALL do our part
• Bulk purchasing (take advantage of scale economies)
• Defer expenses• Eliminate unnecessary expenses (efficiency)• Share costs with others (“Let’s make a deal!”)
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Determination of College Budgets
• Prior year base budget• Budget adjustments (attrition, new hires, FTES
increase funding, planned reductions)• Salary increases• Non-General Fund resources
• Lottery budget• Extended Learning partnerships• Grants and contracts
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College Budget Workbook
• Budget summary—all funds• General Fund budget allocations (departments)• Department General Fund operating expenses• Salary worksheet• Part-time faculty budget model• Supplemental income from leaves and transfers
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Salary Worksheet
Why It’s Important to Track Salary Costs:• Academic Affairs—Salaries make up about 88%
of General Fund Expenditures• Eight Colleges:
– Salaries make up 92% of General Fund expenditures overall
– Salaries range from 85% to 96% of General Fund expenditures among the eight colleges
• Salary costs fluctuate—A LOT!
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Department Budgeting
• Part-time faculty costs• Supplemental income from leaves and transfers
(if applicable—may be an offset for college allocation of PTF to departments)
• Instructional support salaries (TA, GA, SA)• Operating expenses
– Supplies and services– Equipment– Travel/professional development– Contingency
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BEST PRACTICESGenerating and Using the Right Information
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Best Practices
• Effective scheduling• SOC worksheet• Monthly reconciliation• Line item budgeting at departmental level• External funding• Contingency planning• “Wish list”
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Effective Scheduling
• Effective use of physical, fiscal, and human resources– Effectively deploy tenured and tenure-track
faculty in order to maximize enrollments using “fixed costs”
– Minimize part-time faculty and other short-term salary costs--limit “variable” costs and reassigned time
– Monitor/eliminate “low enrolled” sections– Space utilization with University growth
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Schedule of Classes (SOC) Worksheet• Schedule of Classes Worksheet
– Both a PLANNING and REPORTING tool for Department Chairs
– Combines data from multiple systems– Combines in worksheet that allows for:
• Scenario-building (“What If…?”)• Determining cost of planned schedule• Analyze use of resources to achieve FTES target
and support program priorities• Modeling new program costs
– Users at multiple levels
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SOC Worksheet
FacProg Code
ART 100 10180 1 4 AC210 MW 800 825 29 Wright, Frank Lloyd 4,706$ P 1.9 1.0 0.07 1,882$ 6 35
ART 100 10181 1 4 AC210 MW 1100 1125 40 Olmsted, Frederick 5,188$ P 2.7 1.0 0.07 2,075$ 6 40
ART 100L 10186 2 7 AC210 TR 825 1005 29 Wright, Frank Lloyd 4,706$ P 3.9 2.6 0.17 4,894$ 6 35
ART 100L 10187 2 7 AC210 F 900 1220 32 Wright, Frank Lloyd 4,706$ P 4.3 2.6 0.17 4,894$ 6 35
ART 243 18097 3 7 AC407 TR 1400 1645 28 Hoban, James 3,458$ F 5.6 3.9 0.33 -$ 2 30
ART 244 18098 3 7 AC407 MW 800 1045 25 Hunt, Richard M. 2,757$ F 5.0 3.9 0.33 -$ 2 20
ART 244 18099 3 7 AC407 TR 1100 1345 26 Sullivan, Louis 3,550$ P 5.2 3.9 0.26 5,538$ 2 20
ART 245 18100 3 13 AC407 TR 800 1045 27 Lamb, William 3,822$ P 5.4 3.9 0.26 5,962$ 3 35
ART 250 18148 3 36 AC334 MW 1100 1345 5 Van Alen, William 7,451$ F 1.0 1.7 0.14 -$ 4 15
ART 250 18149 3 36 AC334 MW 1400 1645 10 Lamb, William 3,822$ P 2.0 3.3 0.22 5,096$ 4 25
ART 484 11304 1 36 AC211 W 1600 1650 7 Gilbert, Cass 4,000$ P 0.5 2.3 0.16 3,733$ 1 15
ART 484 11305 1 36 AC211 M 1600 1650 8 Van Alen, William 5,285$ F 0.5 2.7 0.22 -$ 1 5
TOTALS: 266 37.9 33 2.39 34,076$ 310
Subject Catalog Class Nbr CCU C/S # Room Instructor Base Salary
Curr. Enroll. Proj EnrollDays
Start Time End Time
FTES Current
WTU Current
FTEF Current
PTF Expenses Current
ART 100 10180 1 4 AC210 MW 800 825 29 Wright, Frank LloydART 100 10181 1 4 AC210 MW 1100 1125 40 Olmsted, FrederickART 100L 10186 2 7 AC210 TR 825 1005 29 Wright, Frank LloydART 100L 10187 2 7 AC210 F 900 1220 32 Wright, Frank LloydART 243 18097 3 7 AC407 TR 1400 1645 28 Hoban, James
Subject Catalog Class Nbr CCU C/S # Room Instructor
Curr. Enroll.Days
Start Time End Time
Fac
Wright, Frank Lloyd 4,706$ P 1.9 1.0 0.07 1,882$
Olmsted, Frederick 5,188$ P 2.7 1.0 0.07 2,075$
Wright, Frank Lloyd 4,706$ P 3.9 2.6 0.17 4,894$
Wright, Frank Lloyd 4,706$ P 4.3 2.6 0.17 4,894$
Hoban, James 3,458$ F 5.6 3.9 0.33 -$
Instructor Base Salary FTES
CurrentWTU
CurrentFTEF
Current PTF Expenses
Current
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SOC Worksheet = Planning + Priorities
Prog Code Program Priorities / Categories FTES % Dept. WTU % Dept. FTEF % Dept. PTF Exp % Dept.1 Required Grad. & U.D. Majors Courses 1 3.0% 7 15.2% 0.47 15.8% 8,000$ 17.4%2 Required L.D. Majors Courses 14 31.3% 12 35.7% 0.91 38.1% 5,538$ 12.0%3 Required Service Courses 7 15.7% 4 11.9% 0.26 10.9% 5,962$ 13.0%4 High Priority Elective Courses - Majors 8 17.9% 13 15.2% 0.97 15.1% 12,740$ 27.7%5 Lower Priority Elective Courses - Majors 0 0.0% 0 0.0% 0.00 0.0% -$ 0.0%6 G.E. Courses 14 32.1% 7 22.0% 0.48 20.1% 13,746$ 29.9%7 Other . . . 0 0.0% 0 0.0% 0.00 0.0% -$ 0.0%
TOTALS 45 43 3.09 45,986$
PROJECTED
Prog Code Program Priorities / Categories1 Required Grad. & U.D. Majors Courses2 Required L.D. Majors Courses3 Required Service Courses4 High Priority Elective Courses - Majors5 Lower Priority Elective Courses - Majors6 G.E. Courses7 Other . . .
TOTALS
Prog Code
ART 100 INTRO ART PROCESS 10180 6 35
ART 100 INTRO ART PROCESS 10181 6 40
ART 100L ART PROCESS LAB 10186 6 35
ART 100L ART PROCESS LAB 10187 6 35
ART 243 INTRO TO TYPE 18097 2 30
ART 244 GRAPHIC DESIGN I 18098 2 20
ART 244 GRAPHIC DESIGN I 18099 2 20
ART 245 GRAPHIC DESIGN I 18100 3 35
ART 250 PHOTOGRAPHY I 18148 4 15
ART 250 PHOTOGRAPHY I 18149 4 25
ART 484 ART ED PORTFOLIO 11304 1 15
ART 484 ART ED PORTFOLIO 11305 1 5
Proj EnrollSubject Catalog Title Class Nbr
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Monthly Reconciliation
• PeopleSoft Tools– nVision® Management Reports– General Ledger (GL) Inquiry
Panels• Timely review of expenditures• Reconciliation training
– University Financial Assistants (UFA)
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Line Item Budgeting at Departmental Level
• Ability to track expenditures against budget by category using existing tools (PeopleSoft) with minimal effort
• Comparison of original plan versus actual at fiscal year-end
• Resources: – http://www-admn.csun.edu/fasrm/solar/ (See
Chart of Accounts Reference Guide)– Most colleges and areas have a reference guide
for most commonly used chartfield strings
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External Funding
• Grant and contracts• Tracking and processing reimbursed time in
timely manner• Emphasis on growing external funding as State
support declines
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Best Practices
• Contingency planning• “Wish list”
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Discussion and Questions
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Contact Information
• Diane Stephens– [email protected]– Ext. 5929
• Edith Winterhalter– [email protected]– Ext. 4066
• For a copy of this presentation (next week):http://www.csun.edu/academic.resources/