new department chair orientation august 16, 2013 diane stephens, associate vice president edith...
TRANSCRIPT
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New Department Chair Orientation
August 16, 2013
Diane Stephens, Associate Vice PresidentEdith Winterhalter, Director of Academic Budget Management
Department of Academic Resources and PlanningCalifornia State University, Northridge
BUDGET 101BUDGET 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 TimeFTES
CurrentWTU
CurrentFTEF
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 InstructorCurr.
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/