FINANCIAL LIAISON MEETING

February 16, 2009

Property ManagementProperty Management

John Asmuth

Property Services

Banner 8 and Program Banner 8 and Program Codes Codes

Amy Douglas and Linda Pearce

Controller’s Office

Program Codes – Banner ResourceProgram Codes – Banner Resource

F O AF O A PROGRAMPROGRAM code code descriptiondescription

• 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).

REVENUE: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)

INSTRUCTION EXPENSE:INSTRUCTION EXPENSE:

• 1000 – Sponsored Instruction expenseFormally organized instructional research expenditures, separately budgeted and accounted for and funded by external sources via contracts and grants.

• 1020 – General Academic Instruction expenseExpenses for formally organized instructional activities, for University credit, non-creditor Cost Sharing.

RESEARCH EXPENSERESEARCH EXPENSE

• 2000 – Sponsored Research-BasicExpenses 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-AppliedExpenses 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.)

RESEARCH EXPENSE RESEARCH EXPENSE

CONTINUEDCONTINUED::

• 2004 – Sponsored Research – DevelopmentalExpenses for formally organized and separately budgeted Developmental ResearchFunded 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 expenseExpense for internally supported, non-competitive research. (Not considered organized research.)

• 2052 – Grant-in-Aid Research expenseInternally supported, separately budgeted, competitive research award expense.Organized research expense.

RESEARCH EXPENSE RESEARCH EXPENSE CONTINUED:CONTINUED:

• 2054 – Cost Share Research expenseInternally supported, separately budgeted research expense in support of externally funded programs, as required by written agreement.

• 2055 – Other Non-Sponsored Research expenseAll other internally supported research expenses.

PUBLIC SERVICE EXPENSE:PUBLIC SERVICE EXPENSE:

• 3000 – Public Service Sponsored expenseSeparately budgeted and accounted for restricted expenditures for Public Service contract and grant awards funded from external sources.

• 3010 - Public Service Non-Sponsored expenseInternally supported public service expense. (Outreach programs, conferences, program support, Cost Sharing)

ACADEMIC SUPPORT EXPENSE:ACADEMIC SUPPORT EXPENSE:

• 4000 – Academic Support expenseIncludes 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 expenseAny expense related to constituency development officers and/or dean’s office fundraising expenditures.

LIBRARY EXPENSE:LIBRARY EXPENSE:

• 5000 – Library expense

Any expense related to libraries located on AU and AUM campuses.

STUDENT SERVICES EXPENSE:STUDENT SERVICES EXPENSE:

• 6000 – Student Services expenseStudent 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.)

INSTITUTIONAL SUPPORT EXPENSE:INSTITUTIONAL SUPPORT EXPENSE:

• 7000 – Institutional Support expenseThese 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 SupportInformation technology support is normally allocated between Institutional support and Academic support, only.

INSTITUTIONAL SUPPORT EXPENSE INSTITUTIONAL SUPPORT EXPENSE CONTINUED:CONTINUED:

• 7003 – Communications & Marketing expenseThese expenses relate to the department of Communications and Marketing and University wide publications.

• 7004 - Development & Fund Raising expenseExpenses 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

OPERATIONS & MAINTENANCE OPERATIONS & MAINTENANCE EXPENSE:EXPENSE:

• 8000 – Physical Plant Administration expenseExpenses for administration and supervision of the operation and maintenance of physical plant facilities, and space management are included.

• 8001- Operations and Maintenance expenseThese 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.

SCHOLARSHIP & FELLOWSHIP SCHOLARSHIP & FELLOWSHIP EXPENSE:EXPENSE:

• 9000 – Scholarship & Fellowship expense

Scholarship and fellowship expense from unrestricted or restricted funds.

AUXILIARY EXPENSE: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.

DEPRECIATION EXPENSE:DEPRECIATION EXPENSE:

• D100-Depreciation expense

This code is only used by Financial Reporting to record depreciation expense on capitalized assets.

AGENCY OPERATIONSAGENCY 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.

OTHEROTHER

• M100 – Mandatory TransfersThis code is only used by Financial Reporting for cash transfers to fund debt service.

• N100 – Non-Mandatory TransfersThis code used by the central business office.

• P100 – Project ConstructionThis code is used when processing expenditures on building construction projects.

Security Class and Security Class and Access Access

Felicia Roberson

Information System Support

Approval Queue Routing

Emails sent

The emails contain a spreadsheet of the Approval queues within your college, school or department. If you were sent any in error please notify me via email at roberfe@auburn.edu

Send any additions, deletes or level changes via email to: Bryan Elmore for Budget queues or Missty Kennedy for Requisition Queues.

Security Class changesSecurity Class changes

Prior to the changeRequest Banner Finance Admin or SSB and pick between three classes

After the change Request the addition to Banner Finance Admin or SSB and the user will automatically be added to the one class.

Procurement & Procurement & Payment ServicesPayment Services

Shawn Asmuth and Melissa Morris

PPS

Recent ChangesRecent Changes

• Staffing Changes• Missty Kennedy named Procurement

Manager• Marilyn Sanford focusing on contract

review; now located in 109 Ingram Hall• New staff additions: Kayla Moss, Frank

Tew, and Beth Owen

• Purchasing Card Staff• Purchasing Card staff relocated to 309A

Ingram Hall

Recent ChangesRecent Changes

• Bid Opening Relocation • PPS bid openings are now held

Tuesday, Wednesday, Friday in Tiger Rags building.

• WORKS to ESP Conversion• Effective with the 8/8/2008

Purchasing card statement date, AU converted from the WORKS system used in the past to a new product called ESP.

Recent ChangesRecent Changes

• Mileage Rate• Effective 1/1/2009 the mileage rate for the

business use of an employee's personal vehicle while the employee is on university travel status has changed to $.55 per mile.

• Cell Phone Contract• Effective 2/1/09 Auburn renewed its contract

with Verizon as the primary cellular service provider for AU and AUM. Under the terms of the new contract, the Office of Information Technology (OIT) will centrally manage all cellular service billing and order processing under one university account. Verizon service charges will be included on the OIT bill that departments receive monthly.

Salary & Wage Salary & Wage TransfersTransfers

Melanie Cosby

Contracts and Grants Accounting

Salary & Wage Transfer FormSalary & Wage Transfer Form

Base Revenues Base Revenues

Bryan Elmore

Budget Services