Office Budget Planner

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					                                 University of New Mexico
                                   Health Sciences Center
                                Guidelines for Completion of
                            FY 2010-2011 Operating Budget Plans

                                         April 5, 2010



I.            GENERAL INFORMATION

Outlined herein are the guidelines, including salary adjustment policies, to be followed for the
completion of the 2010-2011 Operating Budget Plans for all units of the UNM Health Sciences
Center.

Deadline for Submission of Operating Budget Plans

All Instruction & General and non-Instruction & General (research, public service, independent
operations, internal service, etc.) final budget plans must be submitted to the Health Sciences
Center Budget Office by the date specified in the UNM Budget Development Calendar FY
10/11. This includes a projection of FY 2011 revenues for programs that budget patient care
revenue or fee revenue (CPH, CTH, CRTC, Locum Tenens, NBICU, YCHC, ARF, OMI, and
Housestaff).

Format for Operating Budget Plans

Submission of Budgets for FY 2010-2011 must be completed through Banner Budget Planner.

Budget Planner is comprised of two modules. The first module is called Salary Planner, which
allows you to budget employee’s salaries and complete the Mass Salary Update (MSU) process
for employee compensation. The second module is Budget Development, which allows you to
build your fiscal year budget in all categories (account codes) other than compensation.

Operating budget plans are required for all indices other than contract and grant accounts;
otherwise, expenditures for salaries and other expenses for 2010-11 will not be processed.

Allocations to SOM, CON, COP, HSLIC, and HSC Administrative Offices will be emailed to the
Deans’/Directors’ Offices.

Appropriation notification memos for each research and public service project will be sent to the
Deans’ Offices, Department Administrators, and Program Directors.




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Security Clearance

The security clearance is based upon the Organization Hierarchy. You should request clearance
to the highest level organization that you need access to for MSU’s or budget building. Although
most people will require access to both modules, some individuals may only need access to one
or the other depending on their job requirements. In order to receive access to either Salary
Planner or Budget Development you will need to have security clearance.

Like all of the other Banner applications, the request for security clearance occurs through the
Banner Authorization Request (BAR). To access the BAR enter through the My UNM portal,
click on the Employee Life Tab and then click on Banner Authorization Requests. Select the
role(s) you need: “Department Salary Planner”, “Department Budget Developer”, or both and
then submit to your regular supervisor for approval.

Security roles may be requested at anytime, but please remember you must complete the Budget
Planner Online Course and the Budget Planner Proficiency Exam in order for your request to
be approved. The online course and the exam are located under the “Banner Budget Planner”
section of Learning Central. The URL for Learning Central is:
https://learningcentral.health.unm.edu/plateau/user/login.jsp

Other Available Sources of Information

In addition to the online course there are several other areas where you can find information on
Budgeting and Budget Planner.

              1) Budget Planner Overview - Gives detailed information on the budget process and an
                 overview of the system. The overview is available on the HSC website at:
                 http://hsc.unm.edu/about/budget/information.shtml

              2) Standard Operating Procedures (SOP’s) - SOP’s give detailed step-by-step
                 instruction on functions associated with budget building in Salary Planner and
                 Budget Development. The SOP’s can be found on the Office of Planning, Budget and
                 Analysis website: http://www.unm.edu/~budget/sop/

              3) Working Sessions - These sessions will take place in the Med II computer lab. The
                 sessions will allow you the opportunity to bring in your own budget information and
                 receive assistance building your budgets in Budget Planner and Salary Planner.
                 Registration is not required, these are drop in labs.

                            March 30, 2010       9:00 - 12:00
                            April 2, 2010        9:00 - 12:00
                            April 6, 2010        1:00 - 4:00
                            April 7, 2010        9:00 - 12:00
                            April 9, 2010        9:00 - 12:00
                            April 12, 2010       9:00 - 12:00
                            April 13, 2010       9:00 - 12:00
                            April 14, 2010       1:00 - 4:00



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II.           SALARY ADJUSTMENT POLICIES

              A. Health Sciences Center I&G: There are no funds allocated for faculty and staff
                 salary increases in FY 2011. Refer to HR Guidelines for the 2010 Budget/Salary
                 Planner Process for details.

                 1. Faculty Compensation:

                          No funds are allocated for HSC faculty compensation.

                 2. Staff Compensation:

                     a. Non-Bargaining Unit Staff:

                          No funds are allocated for HSC staff compensation.

                     b. Salary Adjustment for Staff in the Collective Bargaining Units (existing
                        and new US-UNM): Increases for staff covered by collective bargaining
                        agreements will take into consideration the same criteria and funding limits as
                        noted for non-bargaining unit staff.

                 3. Teaching Assistant and Graduate Assistant Adjustments:              No funds are
                    allocated for TA/GA increases.

                 4. Student Employees and Temporary Employees: No funds are allocated for
                    student and temporary employee pay increases. Use an average of $19,068 to
                    compute student/temporary FTEs.

                 5. Housestaff: Increases for Housestaff will take into consideration the same
                    criteria and funding limits as noted for non-bargaining unit staff.

                     Housestaff are listed in Salary Planner as pooled positions. Departments should
                     budget only the amount that will be paid out and charged to departmental indices.
                     Increases will be applied to individual jobs through the normal process in the
                     GME office.

              B. HSC Self Supporting I&G Units with Approved Fees and/or Tuition
                 Differentials: I&G organizational units funded via non-allocated revenues, such as
                 tuition differentials/curriculum revenues can allocate funds within HSC I&G,
                 however the allocations must be to another self supporting index. For example, a unit
                 with a program code of 102 may allocate only to indicies with program codes of 102,
                 112, 122, 132, and 142. In order to charge these fees and tuition differentials, they
                 must first be approved in the manner specified by University Policy.




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              C. HSC Non-I&G Organizational Units: Organizational units not directly funded by
                 I&G appropriated funds, such as separately appropriated Research & Public Service
                 organizations, Internal Services, and Independent Operations will follow the HSC
                 I&G guidelines.

              D. Please reference the following URL for the UNM Non-Bargaining Unit Staff
                 Salary Ranges http://hr.unm.edu/compensation/salary.php


III.          INFLATIONARY INCREASES FOR GENERAL SUPPORT

              A. HSC I&G Organizational Units: No allocation is made for increases in general
                 support expenses.

              B. HSC Non-I&G Organizational Units:                Units in this group may adjust for
                 inflationary increases if funds are available.


IV.           SUPPLEMENTAL INFORMATION FOR UNITS AND PROGRAMS THAT
              INCLUDE ADMINISTRATIVE OVERHEAD AND FRINGE BENEFITS IN
              THEIR BUDGETS

              A. Administrative Overhead:

                 Administrative overhead is to be budgeted at the same rate (percentage of total
                 expenditures, excluding administrative overhead) as was budgeted in fiscal year 2009-
                 2010.

              B. Fringe Benefits:

                 1. General Guidelines for Budgeting Fringe Benefits:
                    Fringe benefits budgets for I&G units will be calculated by the HSC Budget
                    Office. Non-I&G units may use a rate of 32.5% for staff and a rate of 29.0% for
                    faculty. Programs that prefer a more detailed method of calculation of benefits
                    may use the following method.

                 2. Alternate Budget Guidelines for Fringe Benefits in lieu of General Guidelines

                     a.      Retirement: Compute at 10.90% of salaries and wages exclusive of
                             student salaries and wages. This rate reflects the 1.50% temporary
                             reduction for the employer contribution (FY 10 and FY 11). As the
                             Governor signed SB 91, the employer share will not increase by .75% in
                             FY 11.

                     b.      Social Security & Medicare (FICA):
                              The maximum for calendar year 2010 is $106,800 x .0765 = $8,170.20
                                except that salaries over $106,800 are subject to a tax of 1.45% for
                                Medicare.


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                        The maximum for calendar year 2011 is estimated to be the same as
                         calendar year 2010.

                        Specifics for student and work study students:

                            FICA and Medicare deductions are not taken if the student is
                             enrolled for at least three semester hours in the Fall or Spring
                             terms.

                            FICA and Medicare deductions are taken if the student is enrolled
                             for at least three semester hours in the Summer term.

                            If the student is hired under a Consortium Agreement, FICA and
                             Medicare are deducted.

              c. Group Insurance: Budget a 2.0% increase in group insurance rates.

              d. Health Insurance for Graduate Assistants, Teaching Assistants, and
                 Research Assistants: GAs, TAs, and RAs are provided health insurance
                 through the Student Insurance Plan. The cost for FY 2011 is available from
                 the Student Health Center.

              e. Unemployment Compensation: Compute at 0.60% (.0060), no change from
                 FY 10.

              f. Worker's Compensation: Compute at .24% (.0024) of total salaries and
                 wages of all employees employed in non-hazardous positions, including
                 students. For employees in hazardous positions use 4.07% (.0407) of total
                 salaries.

              g. Miscellaneous Fringe Benefits: For FY 2010-2011 the Fringe Benefits
                 assessment rates will be 3.60% (.0360) for all unrestricted accounts and 3.09%
                 (.0309) for all restricted accounts. Note that this assessment does not include
                 student, temporary or non-regular employees.




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V.            STATE APPROPRIATIONS

Beginning in FY 2008, HSC implemented a new procedure to assist in offsetting HSC Facilities
and Administrative (F&A) costs provided to your program. Examples of F&A costs include
utilities, insurance, maintenance, and custodial services. Five percent of new (FY 2008, FY
2009, FY 2010, FY 2011) state appropriations are to be used for institutional support. If your
line item funded appropriation is affected, your Appropriation Notification memo will reflect
this. The 5% F&A charge will be a recurring expense to your program. These funds will be
automatically transferred to the HSC EVP on a 1/12 per month basis. HSC Financial Services
will initiate the monthly Journal Vouchers for the actual transfers.

The F&A does not apply to appropriation increases due to the compensation increases or to flow
through appropriations.


VI.           PROCEDURES RELATED TO BANNER

              A. NSF Checking:

                 NSF checking is turned to “error” on all unrestricted instruction and general,
                 unrestricted research (Program Code P16x), unrestricted public service (Program
                 Code P17x), and all non-endowed spending (Program Code PxNxxx) indices. For
                 SOM, NSF checking will be applied at organization code Level 5 - Department and
                 Fund until further notice. For Nursing, Pharmacy, HS Library, and HSC
                 Administration, NSF checking will be applied via Banner at organization code Level
                 5 and manually at the index level.

              B. Position Control:

                 Position Control is implemented for all positions funded by Instruction and General.

              C. Budgeting in Banner:

                    1. Budgets Required for All Unrestricted Indices:

                        In Fiscal Year 2011 all Unrestricted Indexes must be budgeted in Banner
                        Budget Planner. This includes Non Endowed indexes.

                        In Banner, budgeted revenues must equal budgeted expenses within each
                        index. Revenue categories that may be used to offset expenditures could
                        consist of revenues, allocations, transfers, and/or use of balance.

                        If you are allocating revenue from one index to another (within the same fund
                        level 2 and program level 2), make sure you budget the allocation on both the
                        “from” index and the “to” index. Please use the account code look up
                        function in Banner Budget Planner for the most appropriate allocation account
                        code.



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                        Your I&G allocation will be budgeted in account code “1640,” pooled revenue
                        allocation

                        To Budget your “Use of Balance”, use the “1901” account code. This should
                        be the amount of the anticipated actual beginning balance you intend to use in
                        FY 2011. If you do not anticipate a balance forward for FY 2011, do not
                        budget anything in “1901”.

                        If HSC I&G units have outside revenue from student course fees or other
                        student related fees, in general, these should be budgeted in the index where
                        the expenses will occur. In order to charge these fees to the students, they
                        must be approved in the manner specified by University Policy; these fees
                        must be listed in the Schedule of Classes.

                        All revenue from external sources should be budgeted in a revenue account
                        code.

                        Account codes “061x”, (Internal Service Internal Sales) are reserved for
                        Internal Services units only.


                     2. Procurement/Payment Service Charge (Banner Tax):

                        A University-wide service charge will be assessed monthly to each Banner
                        Index in the amount of 1% of non-salary expenses in order to fund the on-
                        going cost of our Project LINK information systems upgrade. The charge will
                        generally exclude non-procurement expenses such as Financial Aid, Cost of
                        Goods Sold, Cost Share, and F&A overhead charges on restricted accounts.
                        This amount should be budgeted in account 80K0, Banner Tax.


VII.          OTHER BUDGET CONSIDERATIONS:

              A. Automobile Insurance: The State of New Mexico provides insurance for
                 automobiles which belong to the University. The State sets the rates and those rates
                 result in the per-vehicle charge each year. The FY11 rate is $60.00 per-vehicle per-
                 month or $720.00 per-vehicle per-year. This is a reduction from the FY10 rate of
                 $73.00 per-vehicle per-month, an overall decrease of $13.00 per-vehicle per-month.

                 If you have a UNM vehicle the rate will automatically be deducted from your index
                 utilizing account code 70J0. Safety and Risk Services will then use those funds to pay
                 the State. Include these figures as you plan your FY11 budget.




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              B. Information Technology Services: The below table reflects the proposed IT rates
                 for FY 11.


    Verizon current rates                        Proposed rates per month
    0 – 500 minutes              $40.00          0 – 600 minutes                                      $36.99
    501 – 1000 minutes           $50.00          601 – 1000 minutes                                   $47.99
    1001 – 2500 minutes          $80.00
                                                 Unlimited minutes                                    $62.99
    2501 – 4000 minutes          $110.00
    Blackberry Data              $39.99          Blackberry Data                                      $40.49
    Data                         $59.99          Data                                                 $50.99
    Text Messaging               $14.99          Text Messaging – unlimited                           $12.00
    For those not on the text messaging plan, there is a $0.25 charge per text message
    IT will assign users to the appropriate plan closest to their current plan effective July 1, 2010. Departments may
    request changes at their discretion. For voice plans, minutes used over the tier limit will incur overage charges
    of $0.25/minute.

    T Mobile current rates                       Proposed rates per month
    0 – 300 minutes              $29.99          0 – 300 minutes                                      $22.49
    301 – 600 minutes            $39.99          301 – 600 minutes                                    $29.99
    601 – 1000 minutes           $49.99          601 – 1000 minutes                                   $39.99
    1001 – 1500 minutes          $59.99
                                                 Unlimited minutes                                    $47.99
    1501 – 2500 minutes          $99.99
    Blackberry Data              $34.99          Blackberry Data                                      $27.99
    Data                         $39.99          Data                                                 $27.99
    Text Messaging               $14.99          Text Messaging                                       Free
    IT will assign users to the appropriate plan closest to their current plan effective July 1, 2010. Departments may
    request changes at their discretion. For voice plans, minutes used over the tier limit will incur overage charges
    of $0.25/minute.




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