Reporting with Public Sector Planning and Budgeting (PSPB)

Tiffany Ma and Andrea Zirman

UC Berkeley

Tiffany Ma

Hyperion Functional Administrator

Andrea Zirman Interim Director of Oracle EPM Tools, OSPM

Public Sector Planning and its related reporting have been important factors in supporting Berkeley's financial strategy, focused on financial reporting transparency and ultimately accountability for campus goals of remaining a center of innovation, discovery, growth, and sustainability.

About UC Berkeley

Overview of UC Berkeley’s Technical Architecture,

including Public Sector Planning and Budgeting (PSPB)

How PSPB & Related Reporting Have Been Helpful to

Berkeley

Challenges with PSPB

Enhancements to CalPlanning / PSPB

Q&A

Demos throughout

University of California, Berkeley

• Established 1868

• 27,126 undergraduates

• 10,455 graduate students

• 1,582 fulltime and 500 part-time

faculty members

• 8,959 Staff headcount

• 14 colleges and schools with 276

degree programs

• $2.5 billion budget (FY2015)

6

Growing Concerns About the Financial

Sustainability of Higher Education

Revenues Under Pressure As Costs

Continue to Grow

• State Budget Pressures ƒ

• Federal Budget Cuts ƒ

• Declining Median Incomes

• Employee Benefits

• Deferred Maintenance

• Rising Compliance Costs

• Legacy Programs

Revenue

Costs

34% of University Presidents

surveyed in 2014 are not confident in

the sustainability of their institution’s

financial model.

Decreased Funding for Berkeley

Inevitable Budget cuts

~70% of Berkeley’s budget is made up of employees

PSPB enables Berkeley to closely manage expenses and increase financial transparency

Tuition comparison

University Tuition FY15-16

UC Berkeley $13,878 (in state)

Harvard $45,278

Yale $47,600

Brown $49,346

Univ of Penn $49,536

Univ of Virginia $13,468 (in state)

Bucknell

University

$49.878

Berkeley’s Financial Roadmap We have made tremendous progress, and we have more work to do to fully realize our aspirations for financial transformation.

Financial Roadmap – Our path to the future state

Creating

Infrastructure

• Focused on building, implementing and enhancing CalPlanning

• Implemented standard reporting formats and chart of accounts improvements

• Delivered training, built awareness on budget and planning concepts

• Implemented all-funds budgeting

Optimizing and Aligning

with Strategy

• Divisions actively engaged in optimizing resources to further academic goals

• Robust academic planning that is tied to multi-year financial plans and annual budget

Enhancing

our Understanding

•Strengthen the budget processes at central and division levels

•Clarify authority, responsibility, and accountability

•Establish mechanisms to monitor performance

Overview of UC Berkeley’s Structure

UC Berkeley & Oracle

Existing ERP Footprint

PeopleSoft Financials

(GL, AP, AR) 9.3

PeopleSoft HCM, Version

9.0 (HR, Workforce Admin, Position Management)

Custom Data Warehouse

using Hyperion IR 11.1.2.3 and OBIEE/Answers

11.1.1.7

Back-end Platform

Windows * *Migration to

Linux in progress

Oracle Hyperion

Hyperion Planning

Public Sector Planning

Full-Use Essbase

V. 11.1.2.2*

* Upgrade in progress

Hyperion Financial Reporting

Studio

Hyperion Smart View (Planning

and Ad Hoc)

Flow and Timing In Our Technical Architecture

CALPLANNING

CalRptg

(ASO)

Dat

a En

try

Rep

ort

ing

HCPRptg (ASO)

Actuals Operating Budget & Forecast

Summarized Actuals

Summarized Compensation Data

Detailed Position & Compensation Data

BFS/IR

BFS (G/L)

Actuals & Encumbrances

EDW/IR (Data Warehouse /

Reporting)

CalPlan (BSO)

HCP (BSO - Human Capital

Planning)

Detailed Employee Actuals

Detailed Position & Employee Data

HOURLY

*

MONTHLY

SNAPSHOT

HOURLY*

Snapshot on 1/24/15 of active data from 7/1/14 and forward.

HOURLY

*

* Hourly schedule & frequency is determined based on budget process. Can vary from 4 times a day to

hourly.

DAILY

HR

HCM (Human Capital Management)

Position Management

PPS (Payroll Personnel

System)

MONTHLY

CalPlanning Application User Flow

CalPlan Review and edit plan for Revenue, Transfers, and Non-Comp Expenses and view summarized Compensation Expense plans from HCP.

HCP (Human Capital Planning) Review and edit planned Compensation Expenses for Employee and Position.

CalRptg Generate and review reports of budget data from CalPlan and detailed Actuals from BFS.

HCPRptg Generate and review Compensation Expense reports for budget data from HCP by Employee and Position.

Reporting Capabilities

Detail level accounts with variance and trend analysis from beginning of time (2011)

Automated daily Actuals loaded with

Ability to report in millions

CalRptg (ASO)

HCPRptg (ASO)

Detailed Position & Compensation Data

Reporting on detailed monthly closed Actuals

Reporting on Average FTE

Report combining non-comp and comp by employee

Plan member accounts with 2-year variance and trend analysis

Changes in Non-Compensation data immediately reflected in reports

CalPlan (BSO)

Public Sector: Out-of-the box

10 Dimensions (for Employee & Position Option)

41 Smart Lists

2 Task lists and 22 tasks

73 Data entry forms

Validation rules

50 Menus

63 Business rules

Specific Changes to PSPB HCP

● Consolidation of Employee & Position forms; hid large number of

HCM attributes

● Reordered right-click menus and added user cues

● Bring in only Regular Pay employees and provide functionality to

allow planners to pool the rest of the Pay types

● Fringe expense calculated for employee type (account) not

specific employee (health plan, etc.)

● Headcount-derived expense calculation

● Bypassed default position type by department

● Custom forms developed

All forms, tasks and tasklists were prefixed with “HCP” with the out-of-

the-box forms used as the starting point

Demo

From a Project to Operations

Phase 1

• Reporting (ASO)

• Aug 2011, 100 users

Phase 2

• Summary Budgeting (BSO)

• Mar 2012, 150 users

Phase 3

• Empl/Pos Budgeting (PSPB)

• Feb 2013, 350 users

Now

• Assess, Stabilize, & Automate

• Increase adoption, 700+ users

● Establish on-going governance model

● Converge solutions OBIEE, Hyperion Planning, and Hyp Interactive Reporting

● Improve the user experience and business process

● Multi-year and Quarterly Forecasting

● Integrated Learning and Community of Practice

Project Phases What’s Next

Implementation Partner for Phases 1-3: M2 Consulting Implementation Partner for Phases 1-3: M2 Consulting

Reporting Overview

Types of Reporting:

• Displays where the money comes from and spending restriction amounts Fund

• Multi-year Actuals to compare past results to current budget Trend

• Burst and email directly to Deans to show Division and Department budgets Leadership

• Detailed employee and position FTE and compensation with variance against Actuals

Employee and Position

Highlights how much money is

available and where and how to

spend it

Encourage financial analysis on

decisions that affect the

financial health of Berkeley

Financial transparency across

all levels of the organization to

encourage discussion and

strategic thinking vs

incremental planning

Improve resource allocation

and control expenses

How it’s Been Helpful to UCB

Transformative Comp and Non-Comp Expense

Detailed

Employee

Demo

Avg FTE

per

Employee

Budget to Actual

Variance by

person

Non-

compensation

Expense

How Do Users Get Reports?

o Run directly in the workspace report repository

o Task list links

o Smart View

o Report book bursting

• Convenient and efficient way to distribute to a large

audience

• Ability to distribute reports to non-users, including

Deans using email and / or Google Drive

• Currently partnering with Budget Office to develop a

strategy for increased adoption across campus

Scheduling Batches and Bursting Batches

Scheduling batches

delivers multiple report

through various

channels.

● CalPlanning

workspace

● Email functionality

● Google drive

Access to Report Books in Google Drive

Benefits of Sharing Reports through *Google Drive

● Users without CalPlanning access can

still access through Google Drive

● Direct links to report books can be

emailed to users

● Distribution lists can be created for long lists of report book

recipients through CalMail.

● Email addresses outside of the “berkeley.edu” domain can be

included in the Google Drive access and distribution lists

*Installed and configured a 3rd party software for $19.95: SyncDocs

Challenges with Public Sector Planning and Budgeting

Functional Team’s Challenges with PSPB

Challenge Result

HCP technology is complicated Resource intensive to maintain

HCP limitations on number of

intersections for reports to

successfully run

Designed forms rather than reports. Not ideal.

Smart List maintenance Cumbersome and time consuming

HCP Data Refresh load

limitation

No out-of-the-box functionality to allow users to

have selective data refreshes

Global Salary Adjustments

limitation

Time consuming as must run individually for

each salary admin plan

No published Oracle release

dates for PSPB on-prem

11.1.2.4 UI planning

enhancements

Timeline from Oracle on Enhancements to

simplify, streamline, and modernize UI for cloud,

mobile for PSPB

User Challenges with PSPB

Challenge Result

HCP is complicated Substantial training required

HCP is detailed Makes budget prep very time consuming

Smart View not intuitive for HCP Not used by many users

Data Push Delays timeliness of refreshed reporting data

FTE Reporting Out of the box functionality doesn’t meet user

needs

Global Salary adjustments Functionality wipes out future-dated rows

HCP Data Refresh load

limitation

No out-of-the-box functionality to allow users to

have selective data refreshes

Effective dating New and difficult concept for UC Berkeley

planners

Enhancements to CalPlanning / PSPB

User Training We need to provide planners very specific

guidelines on materiality to save user data

entry time, leave more analysis time

Planning to the penny is possible but not

most efficient or effective use of time

Lesson Learned…

FTE Reporting Future Enhancements

•In difficult budgetary times, FTE trend data is an important

indicator.

•FTE is a proxy for $$.

Related future enhancements:

Application Current State Future State

HCP FTE End dates lack alignment

with costing end dates

FTE end dates need

refinement to facilitate FTE

trend reporting

HCPRptg FTE displays based on the

employee’s primary managing

unit.

• FTE to reflect cost

center(s) that pay salary

expense

• Add Actual FTE to

reports

Future State of HCPRptg: Help simplify user experience and facilitate position controls

Position Control

● Position hiring approval processes to be implemented, supported by

HCPRptg reports

Planned Exception Reporting

● Reduce user efforts by analyzing where they are spending time in tool and

providing reports that better assist

● Employee Roster – only display changes so user need not review entire data set

● Trends by Entity across job categories

● Trend report of multi-year Actuals compared against current budget, highlighting changes

Create new reports that were formerly not possible

● FR Studio 11.1.2.3.503 has new feature: Suppress Missing Blocks

● Out-of-box HCP reports could not render, but after checking the Suppress Missing

Blocks, HCP report can retrieve data

Video

Questions?

tma@berkeley.edu

azirman@berkeley.edu