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Finance and Accounting

PRESENTATION TO BUDGET REVIEW COUNCIL

FEBRUARY 23, 2012

FINANCE & ACCOUNTING

Todays Agenda

Finance and Accounting (F&A) Mission

Organizational Structure

F&A Staffing

Customer Service

Areas Under Review:

Controllers Office and Operational Controls and Efficiencies

Payroll and Tax Services

Gator Business Administrators Services (GBAS)

Tigert Hall Shared Service Center (SSC)

Financial Reporting

General Accounting

Cost Analysis

Summary

Q&A At End

Mission of Finance & Accounting

Maintain public trust and confidence in the University of Florida by safeguarding institutional resources and providing quality financial, accounting, and operational support to vested stakeholders

Consistently advance the vision and core missions of the University.

Keeper of sound University business processes and good internal control systems and is available to consult on these topics.

Maintain accounting records, collects and disburses University funds

Prepare various University-wide reports, including the Annual Financial Report, IPEDS, BOT reports and the National Science Foundation (NSF) annual report.

F&A Historical Staffing Levels

We have focused on identifying the mission-critical functions in F&A and have been able to reduce FTEs

2011-122010-112009-102008-09Total F&A154.40156.20163.63173.50# FTE Change from 2008-09-19.10-17.30-9.87% FTE Change from 2008-09-11.01%-9.97%-5.69%

Makeup of F&A Staff

44.1 Degreed Accountants

13 Certified Public Accountants (CPAs)

Other Certified Professionals, CMA, CIA, CTP

13 Other Degreed Professionals

97.3 Other Fiscal Staff

Focus on Customer Service

Recognize our role as a support function for campus

Conduct customer surveys to assess areas in which we can improve or need to focus more efforts:

Sponsor quarterly CFO Roundtable (formerly F&A Roundtable)

Quarterly CFO Newsletter

Remedy system to effectively manage calls and emails

Office Communicator

UFS Phone System

FI Users Group

Consistent with CFO, encourage our employees to bring forth ideas for improvement

Research Participant Payment process

Distribution of 2013 Budget by Area

Disb/Asset Mgt - 55 FTEUniv Financial Svces 28.25 FTEController 10.35 FTETreasury Mgt - 18 FTEPayroll - 20 FTEGeneral Accounting - 9 FTECost Analysis - 5 FTEShared Svces - 4 FTEFinancial Reporting - 4 FTEGBAS - .8 FTE28818201923507141804213553851344079640984413052315398309378152649

6410 Controllers Office and Operational Controls & Efficiencies

Controllers & Operational ControlsMajor Programs and Services

Management of Finance and Accounting (F&A)

General management and support of F&A 154.4 FTEs and over $10 million budget

Controller and 4.1 Sr. Associate Controllers

Ongoing meetings with all levels of F&A

Continual review of F&A business processes and organizational structure to achieve efficiencies

Accounting, Auditing, Reporting, Internal Control, Business Process Guidance and Support to Customers

Represent users of the MyUFL system with Enterprise Systems

Serve on Various University and DSO Boards and Committees; Staff support to BOT Finance and Facilities Committee and the Audit and Operations Committee

Prepare monthly and annual Scorecards

Departmental visits

Participate in ITN for Administrative Services Review


Bond Financing:

Clinical Translational Research Building $30 million

Hough MBA and Harn Asian Wing $18.5 million refinancing

Upcoming JWRU $50 million Expansion and Renovation

Teach Several Pro3 Classes:

Color of Money

Internal Controls

Departmental Reconciliations


Audit Liaison:

Auditor General Financial, Federal and Operational Audits

23 Numbered Memos 2010-11 Fiscal Year

Coordination of responses to audit findings

Coordination of Management Representation Letters

Internal Revenue Service

18 month duration

Over 200 Information Data Requests (IDRs)

Review and negotiate audit closing process:

Negotiated to $77K

Office of Audit and Compliance Review (OACR) exit conferences

Others Including HHS, Kellogg Foundation, other grant specific reviews, etc.


Controllers & Operational Controls Accomplishments

Completed two bond financings during the 2011 FY; one currently planned for FY 2012

Along with F&A staff worked to negotiate a $77,000 payment for back taxes and interest to IRS for a five-year audit period.

This was substantially less than other peer institutions have been assessed and our process for monitoring Unrelated Business Income Tax (UBIT) earned compliments from the IRS staff

18 month duration with approximately 200 requests for information

Earned commendations from IRS for our procedures

Negotiated new F&A rates with DHHS (see Cost Analysis)

Accumulated, prepared and sent out monthly and annual scorecards to 77 Departments/Centers/Institutes

Departmental Visits:

Vet Medicine

PURC (Public Utility Research Center)

JW Reitz Union

Various visits to assist with implementation of FI 9.1

Controllers & Operational Controls Accomplishments

6420 Payroll and Tax Services

Payroll and Tax ServicesMajor Programs and Services

Payroll Processing

Biweekly payroll and off-cycle 653,230 employee payments for $1.2 billion per year

Time and Labor Reporting System corrections and support 1800

Prepares Vouchers for Payroll Vendor Payments approximately 1,500 payments totaling $60 million

Wage Refunds 508 refunds for $465,000

Collections, Garnishments 10,000 a year

Direct Deposits Authorizations 22,000 entries/year

Monitors Departmental Payroll Distributions (distributions allocate payroll charges to Cost Centers)

Teach PRO3 Payroll Distributions class

Prior and current year distribution changes


Tax Services

Monitor Employees for Correct FICA Status

W-2s 35,193 W-2s provided

Social Security and Medicare tax monitoring

Unrelated Business Income Tax (UBIT)

Florida Sales and Use Tax 292 departments reviewed with 12 consolidated returns filed


Payments to Foreign Nationals

1042-S

Nonresident Aliens (NRA) and tax treaties

Foreign research participants review

Payments to foreign organizations (IRS reg 1442)


Other Services

Campus Support

Payroll - Email (64,000) & phone calls (11,000)

Tax Services Email (21,000) & phone calls (7,600)

Campus training programs

UBIT training and departmental visits

Florida sales tax

Audit support e.g. IRS


Online W-2s and End-of-Year Statements (EYES)

Payroll and Tax ServicesAccomplishments

Substantial Decrease in Number of Printed Checks


Wireless Device Reimbursement

Change in IRS regulations allowed a change in the reimbursement process saved UF approximately $500,000 a year

Self service direct deposit functionality


64300100 Gator Business Administrator Services (GBAS)

GBAS Mission

Gator Business Administrator Services, or GBAS, targets business administrators on campus.

Define institutional expectations associated with the role of the business administrator

Provide ongoing professional development for existing business administrators

Identify and facilitate initial and on-going training in all areas of finance and administration

Ensure that Business Administrators and staff have a comprehensive understanding of policies, directives and procedures, rules (State, Federal, university, other) and that they are applied fairly and consistently across units

Partner Business Administrators across campus with core office leaders on a regular, on-going basis to actively engage in discussing current issues, providing input into new and existing policies and procedures, sharing information and best practices, and suggesting and implementing process improvements.

GBASMajor Programs and Services

Orientation:

12 Online Modules to Introduce Newly-hired and those new-to-the position Business Administrators to the UF Financial, HR and Administrative Environment

Mentoring

Foundation Pro3 curriculum

GBAS Institutes

Ongoing professional development

GBAS Credential End of 2012

Held one Business Office Institute in Fall, 2011 with 40 participants; Next Institutes in April and November 2012

Held a reporting training class for Business Administrators with 30+ participants Yesterday, February 22, 2012

Started a mentoring program in February 2012 with 10 participants

GBAS Accomplishments

64300200 Shared Services Center (SSC)

SSC Mission

To work in partnership with the academic and administrative management of the University of Florida to provide efficient and effective financial and administrative services and solutions, focused on unit level needs and university-wide objectives.

SSC Major Programs and Service

Financial and Human Resources transaction processing.

Cross Coverage - Highly trained staff members are available to assist units during employee absences and peak periods of activity.

Training Unit training support may be provided to insure compliance with internal and external regulations.

Assist units with analyzing FTE needs and opportunities to streamline administrative processes for better quality service, improved efficiencies and customer service.

SSC Accomplishments

Tigert Hall SSC go live date October 26, 2010

Total units served 16

Total AP transactions processed, October, 2010 to January, 2012 2419

Total HR transactions processed, October, 2010 to January, 2012 326

Support to CLAS analysis of FTE and research administration support

6450 - Financial Reporting

Annual Reports

UF Annual Financial Report

SUS Consolidated statements

IPEDS, UF Fact Book, US News and World Report, others

SACS

Credit rating agencies

Quarterly Financial Statements with a Variance Analysis to the UF Board of Trustees

Financial ReportingMajor Programs and Services

Report Writing

nVision reports for Auxiliaries to use in creating financial statements

Assistance to other F&A departments

Assistance to Campus

Assist with journal entries for financial statements

Teach Departmental Reconciliation and Basic Accounting Concepts classes 8 times a year each

Financial ReportingMajor Programs and Services

Financial ReportingAccomplishments

Electronic Reporting

Implemented electronic (Excel) workbooks and eliminated 79, 3-ring binders. Saved paper, space and time.

Workshops are videotaped and available to remote locations and can be viewed when convenient to user.

In person visits to preparers with complex entries.

Streamlined Documentation

Based on feedback from users, reduced the amount of documentation for each preparer by preparing journal entries for the following centrally:

Accounts Payable

Compensated Absences

Salaries Payable

Investment Allocations

Investment Interest and Fair Value Adjustments

Other Postemployment Benefits

Reversing Entries and Beginning Net Assets

Financial ReportingAccomplishments

6460 - General Accounting

General AccountingMajor Programs and Services

Maintain the Integrity of the Universitys Accounting Records

Create and Maintain all Chartfields and HR Account Codes in PeopleSoft

Review and Post General Ledger and subsystem journals

Keep Subsystems/GL/KK In Sync

Close General Ledger and Sub-Systems at Month and Year-End (which affects the timely release of reports to Campus)

Auxiliary/Educational Business Activity

New Requests and Ongoing Support

Auxiliary Enterprise Committee Meetings (3/year) and related reports

Quarterly Auxiliary Financial Statements Support and Annual training

Annual Service Center Rate Review to Comply with Circular A-21 Guidelines


Reporting

Review Monthly Financial Reports and Data Warehouse

Negative Balances Reporting to Campus

Support to Campus

Financial Services (FI) User Group

Monitor the Fringe Benefit Pool Assessment

Accounting and Reporting Support to UF and 11 DSOs

Training via Human Resources Online courses and Instruction Guides


Other Services

myUFL Upgrade Testing Support

Agency Fund Requests

Unclaimed Property

Search & Claim UFs property from the State

Prepare Annual Unclaimed Property Report to the State


Started the Financial Services User Group

Changed the E2E & E2R process to be more streamlined for Campus eliminated 3,000 checks

Streamlined process for creating Contracts & Grants HR Account Codes and shortened timeline by as much as 3 days

Changed Cash Management Funding Process for COM Resulting in Fewer COM FTEs Needed for the process

General Accounting

Accomplishments

6490 Cost Analysis

Cost AnalysisMajor Programs and Services

Responsible for maintaining the Effort Reporting system required by Circular A-21:

Approximately 20,000 emails and inquiries from campus

New Effort Reporting System for Summer, 2011

Conducted 13 open labs and 30 training sessions

45,000 Effort submissions

Pulling old Effort reports for HHS Audit over 7000

Prepares various reports for agencies such as the annual NSF report

Prepares the annual Schedule of Expenditures of Financial Awards (SEFA) report required under Circular A-133.

Assists campus and core offices on questions regarding grantor awards and compliance issues.

Coordinates Annual Campus Space Study

Over 40,000 campus rooms

Biggest driver of indirect cost recovery (FnA) calculation

Cost Analysis staff walks Organized Research space for FnA base years


Prepares the University-wide indirect cost (Facilities and Administrative (FnA)) study:

Results in approximately $70 million of reimbursements coming to the University annually

Base Year study is prepared every four to five years

Off-Year studies are conducted to look for unusual or expected trends

Very, Very Personnel Intensive


Cost Analysis Accomplishments

Facilities and Administrative (FnA) rates approved (yet to be signed)

2010, 2011 and 2012 46.5%

2013 and 2014 49%

Results in an increase of approximately $1.7 million/year to UF compared to 2012

2015 50%

Results in an increase of approximately $2.4 million/year to UF compared to 2012

Implemented New Effort Reporting System (direct response to HHS audit)

Fringe Benefit Pool Analysis, Projection and Submission to Federal Government

Cost Analysis Accomplishments

Summary

Summary

Reduced staffing 11% since 2009

Below shows additional FTE reductions for 2012-13 if 5% cut is implemented:

No emergency payroll checks employees will paid on next pay date (2 weeks) FY 2011 699 checks for $1.5m

No wage refund calculations overpayments to employees will go uncollected FY 2011 508 refunds for $465k

No time adjustments after 60 days FY 2011 903 forms processed

Elimination of positions reduces ability to continue service levels during vacancies and absences as well as provide for cross training

Unable to implement new departmental deposit process

May impact implementation of Research Participant Payment initiative

Summary Implications of 5% Cut

Eliminate auditing travel reimbursements - overpayments will go uncollected leading to audit findings and public criticism

Reducing equipment replacements and maintenance increases exposure to not being able to provide timely services to campus

Reducing training offered to employees reduces employees knowledge of laws, rules and regulations as well as ability to identify more efficient processes

Reduce frequency of billing on amounts due the University including Housing, Transportation & Parking

Summary Implications of 5% Cut

We recognize and take seriously our commitment to serve our campus users and will strive to maintain our current level despite staff, equipment and technology reductions

We will continue to gauge our customer service through continual feedback and periodic surveys

We continue to look at strategic ways improve our products and services

We continue to evaluate staffing and program needs in Finance and Accounting

Summary

2012-13 with

5% Reduction2011-122010-112009-102008-09

Total F&A149.70 154.40 156.20 163.63 173.50

# FTE Change from 2008-09-23.80-19.10-17.30-9.87

% FTE Change from 2008-09-13.72%-11.01%-9.97%-5.69%

Sum for Budget Prez2012-13 with 5% Reduction2011-122010-112009-102008-09Total F&A149.70154.40156.20163.63173.50

# FTE Change from 2008-09-23.80-19.10-17.30-9.87

% FTE Change from 2008-09-13.72%-11.01%-9.97%-5.69%

FTE AnalFTE Analysis - Finance & Accounting 64XXFive Fiscal Years 2008-09 to 2012-13

2012-132012-13OptimizedFlat2011-122010-112009-102008-096410 - Administration/Operational Controls and Efficiences9.8510.3510.3510.1013.1312.006420 - Payroll and Tax Services20.0020.0020.0020.0021.0021.0064300100 - GBAS0.600.800.800.600.000.0064300200-Shared Service Center4.004.004.006440-Disbursements/Asset Management56.0055.0055.0060.0060.0067.006450-Financial Reporting4.004.004.004.004.004.006460-General Accounting9.009.009.008.008.008.006470-Treasury Management20.0018.0018.0018.0021.0021.006480-University Finacial Services29.2528.2528.2530.5030.5034.506490-Cost Analysis5.005.005.005.006.006.00

Total F&A157.70154.40154.40156.20163.63173.50# FTE Change from 2008-09-15.80-19.10-19.10-17.30-9.87% FTE Change from 2008-09-9.11%-11.01%-11.01%-9.97%-5.69%

6410FTE Analysis - Finance & Accounting 6410Five Fiscal Years 2008-09 to 2012-13

2012-13Change 08 2008-092009-102010-112011-12Optimizedto 2013Cheryl Goodson1.001.001.001.001.00- 0Dannielle1.001.001.001.001.00- 0Sr. Secretary1.001.00(1.00)Stuart 1.001.001.001.001.00- 0Mike Mc1.001.001.001.001.00- 0Joe 1.001.001.001.001.00- 0Gerald Bothwell1.001.00- 0- 0- 0(1.00)Vanda Merriman1.001.00- 0- 0- 0(1.00)Gloria1.001.000.500.50- 0(1.00)Kim - 00.500.600.600.600.60Frank Green- 0- 0- 0- 0- 0- 0Brenda1.001.001.001.001.00- 0Barbara- 00.631.001.001.001.00Greg/Brad1.001.001.001.001.00- 0Karen K.- 0- 0- 0- 0- 0- 0Kathleen 1.001.001.001.001.00- 0Angie- 0- 0- 00.250.250.25

Total 641012.0013.1310.1010.359.85(2.15)

Budget SummaryFY 2013 Proposed Budget (5% Reduction)FY 2013 Proposed Budget(Optimized)FY 2012 Budget(FY13 Flat Budget)FY 2011 ActualFY 2010 ActualTotal Faculty and Teams Salaries & Benefits9,356,3979,827,1999,774,2669,667,9529,421,033Total OPS & Additional Pay60,04160,13873,55435,29288,539 Total Salaries & Benefits9,416,4399,887,3379,847,8209,703,2449,509,572Total Operating Expenses740,917907,137832,889680,003677,763Total Other59,221103,08473,5847,887195,578Total All10,216,57710,897,55810,754,29310,391,13410,382,913UF Raises(496,626)(496,626)(496,626)(280,149)Fringe Benefit Adjustments94,62594,62594,625(216,887)

Budget Adjusted to 2010 Level9,814,57610,495,55710,352,2929,894,09810,382,913

Percent Change from Previous Year-6.49%1.38%4.63%-4.71%

Percent Change from 2010-5.42%1.09%-0.31%-4.71%6410FY 2013 Proposed Budget (5% Reduction)FY 2013 Proposed Budget(Optimized)FY 2012 Budget(FY13 Flat Budget)FY 2011 ActualFY 2010 ActualTotal Faculty and Teams Salaries & Benefits$1,142,551$1,142,551$1,199,090$1,348,621$1,328,426Total OPS & Additional Pay- 0- 0- 02,72429,341 Total Salaries & Benefits1,142,5511,142,5511,199,0901,351,3451,357,767Total Operating Expenses145,368145,368145,368161,766123,695Total Other59,22173,58473,5841,58838,445Total All1,347,1401,361,5031,418,0421,514,6991,519,9076420FY 2013 Proposed Budget (5% Reduction)FY 2013 Proposed Budget(Optimized)FY 2012 Budget(FY13 Flat Budget)FY 2011 ActualFY 2010 ActualTotal Faculty and Teams Salaries & Benefits1,230,2451,274,1521,274,1521,307,2091,188,407Total OPS & Additional Pay2,0622,0622,062- 0- 0 Total Salaries & Benefits1,232,3071,276,2141,276,2141,307,2091,188,407Total Operating Expenses56,46875,34467,86544,07134,007Total Other- 0- 0- 0- 0- 0Total All1,288,7751,351,5581,344,0791,351,2801,222,41464300100FY 2013 Proposed Budget (5% Reduction)FY 2013 Proposed Budget(Optimized)FY 2012 Budget(FY13 Flat Budget)FY 2011 ActualFY 2010 ActualTotal Faculty and Teams Salaries & Benefits111,522148,649148,649- 0- 0Total OPS & Additional Pay- 0- 0- 0- 0- 0 Total Salaries & Benefits111,522148,649148,649- 0- 0Total Operating Expenses10,00010,0004,000- 0- 0Total Other- 0- 0- 0- 0- 0Total All121,522158,649152,649- 0- 064300200FY 2013 Proposed Budget (5% Reduction)FY 2013 Proposed Budget(Optimized)FY 2012 Budget(FY13 Flat Budget)FY 2011 ActualFY 2010 ActualTotal Faculty and Teams Salaries & Benefits275,597275,597315,398- 0- 0Total OPS & Additional Pay- 0- 0- 0- 0- 0 Total Salaries & Benefits275,597275,597315,398- 0- 0Total Operating Expenses1,2001,200- 0- 0- 0Total Other- 0- 0- 0- 0- 0Total All276,797276,797315,398- 0- 06440FY 2013 Proposed Budget (5% Reduction)FY 2013 Proposed Budget(Optimized)FY 2012 Budget(FY13 Flat Budget)FY 2011 ActualFY 2010 ActualTotal Faculty and Teams Salaries & Benefits2,651,9062,812,7192,750,3192,914,3172,837,738Total OPS & Additional Pay21,00021,00021,00020,45737,862 Total Salaries & Benefits2,672,9062,833,7192,771,3192,934,7742,875,600Total Operating Expenses98,250162,500110,500100,755103,088Total Other- 0- 0- 06,299- 0Total All2,771,1562,996,2192,881,8193,041,8282,978,6886450FY 2013 Proposed Budget (5% Reduction)FY 2013 Proposed Budget(Optimized)FY 2012 Budget(FY13 Flat Budget)FY 2011 ActualFY 2010 ActualTotal Faculty and Teams Salaries & Benefits306,378306,378306,378310,702302,553Total OPS & Additional Pay- 0- 0- 0- 0- 0 Total Salaries & Benefits306,378306,378306,378310,702302,553Total Operating Expenses3,0003,0003,0001,0292,862Total Other- 0- 0- 0- 0- 0Total All309,378309,378309,378311,731305,4156460FY 2013 Proposed Budget (5% Reduction)FY 2013 Proposed Budget(Optimized)FY 2012 Budget(FY13 Flat Budget)FY 2011 ActualFY 2010 ActualTotal Faculty and Teams Salaries & Benefits632,289632,289632,289631,327573,561Total OPS & Additional Pay- 0- 0- 05,121- 0 Total Salaries & Benefits632,289632,289632,289636,448573,561Total Operating Expenses8,6958,6958,6957,6357,452Total Other- 0- 0- 0- 0- 0Total All640,984640,984640,984644,083581,0136470FY 2013 Proposed Budget (5% Reduction)FY 2013 Proposed Budget(Optimized)FY 2012 Budget(FY13 Flat Budget)FY 2011 ActualFY 2010 ActualTotal Faculty and Teams Salaries & Benefits1,075,7861,154,9481,114,6731,135,8231,173,672Total OPS & Additional Pay11,1561,02614,4421,639- 0 Total Salaries & Benefits1,086,9421,155,9741,129,1151,137,4621,173,672Total Operating Expenses209,386223,839226,270187,084161,815Total Other- 0- 0- 0- 03,623Total All1,296,3281,379,8131,355,3851,324,5461,339,1106480FY 2013 Proposed Budget (5% Reduction)FY 2013 Proposed Budget(Optimized)FY 2012 Budget(FY13 Flat Budget)FY 2011 ActualFY 2010 ActualTotal Faculty and Teams Salaries & Benefits1,627,4571,679,7491,627,4581,654,9251,627,551Total OPS & Additional Pay25,82336,05036,0505,35121,336 Total Salaries & Benefits1,653,2801,715,7991,663,5081,660,2761,648,887Total Operating Expenses198,885270,000260,000166,684244,844Total Other- 029,500- 0- 0153,510Total All1,852,1652,015,2991,923,5081,826,9602,047,2416490FY 2013 Proposed Budget (5% Reduction)FY 2013 Proposed Budget(Optimized)FY 2012 Budget(FY13 Flat Budget)FY 2011 ActualFY 2010 ActualTotal Faculty and Teams Salaries & Benefits302,667400,167405,861365,028389,125Total OPS & Additional Pay- 0- 0- 0- 0- 0 Total Salaries & Benefits302,667400,167405,861365,028389,125Total Operating Expenses9,6657,1917,19110,979- 0Total Other- 0- 0- 0- 0- 0Total All312,332407,358413,052376,007389,125Check TotalsFY 2013 Proposed Budget (5% Reduction)FY 2013 Proposed Budget(Optimized)FY 2012 Budget(FY13 Flat Budget)FY 2011 ActualFY 2010 ActualTotal Faculty and Teams Salaries & Benefits9,356,3989,827,1999,774,2679,667,9529,421,033Total OPS & Additional Pay60,04160,13873,55435,29288,539 Total Salaries & Benefits9,416,4399,887,3379,847,8219,703,2449,509,572Total Operating Expenses740,917907,137832,889680,003677,763Total Other59,221103,08473,5847,887195,578Total All10,216,57710,897,55810,754,29410,391,13410,382,913001- 0- 0

64XX BudgetFY 2013 Projected Annual Uses of Funds StatementSupport* Please exclude concession fund in this tab. The Concession Fund uses should be reported in the "FY13 Budget Template-Concession" tab.

* If your unit has received recurring funding or a commitment from the Provost during FY12, please do NOT include those funding in this tab. Report them in the "FY13 Budget Template-Provost" tab.

* If your unit has received recurring funding or a commitment from the SVP HSC during FY12, please do NOT include those funding in this tab. Report them in the "FY13 Budget Template-SVP HSC" tab.College/Office Name:Finance and AccountingDepartment Name:All DepartmentsDeptID (Level 4)64XXXXXXPerson Completing Form:Michael McKeePhone Number:392-1321FY 2013 Proposed Budget (5% Reduction)FY 2013 Proposed Budget(Optimized)FY 2012 Budget(FY13 Flat Budget)FY 2011 ActualFY 2010 ActualFTE149.70157.70154.40156.20163.63Salaries & Benefits- 0- 0- 0- 0- 0Faculty Salaries- 0- 0- 0- 0- 0Faculty Fringe Benefit Pool Expense- 0- 0- 0- 0- 0Faculty Additional Pay Salaries- 0- 0- 0- 0- 0Faculty Additional Pay Fringe Benefit Pool Expense- 0- 0- 0- 0- 0Faculty-COM Salaries- 0- 0- 0- 0- 0Faculty-COM Fringe Benefit Pool Expense- 0- 0- 0- 0- 0Faculty-COM Additional Pay Salaries- 0- 0- 0- 0- 0Faculty-COM Additional Pay Fringe Benefit Pool Expense- 0- 0- 0365,028389,125TEAMS/USPS-Exempt Salaries4,784,9454,975,1454,996,9059,302,9249,031,908TEAMS/USPS-Exempt Fringe Benefit Pool Expense1,435,4831,492,5441,499,071- 0- 0TEAMS/USPS-Exempt Additional Pay Salaries- 0- 0- 0- 0- 0TEAMS/USPS-Exempt Additional Pay Fringe Benefit Pool Expense- 0- 0- 0- 0- 0TEAMS/USPS-Non-Exempt Salaries2,227,2512,386,0162,328,331- 0- 0TEAMS/USPS-Non-Exempt Fringe Benefit Pool Expense908,718973,495949,959- 0- 0TEAMS/USPS-Non-Exempt Additional Pay Salaries- 0- 0- 0- 0- 0TEAMS/USPS-Non-Exempt Additional Pay Fringe Benefit Pool Expense- 0- 0- 0- 0- 0Total Faculty and Teams Salaries & Benefits9,356,3979,827,1999,774,2669,667,9529,421,033Other Temporary/OPS Faculty Salaries56,51056,60469,68035,29288,539Other Temporary/OPS Faculty Fringe Benefit Pool Expense1,4691,4721,812- 0- 0Graduate Assistants Salaries- 0- 0- 0- 0- 0Graduate Assistants Fringe Benefit Pool Expense- 0- 0- 0- 0- 0Graduate Assistants Additional Pay Salaries- 0- 0- 0- 0- 0Graduate Assistants Additional Pay Fringe Benefit Expense- 0- 0- 0- 0- 0Post Docs Salaries- 0- 0- 0- 0- 0Post Docs Fringe Benefit Expense- 0- 0- 0- 0- 0Post Docs Additional Pay Salaries- 0- 0- 0- 0- 0Post Docs Additional Pay Fringe Benefit Pool Expense- 0- 0- 0- 0- 0Clin Post Docs/Housestaff Salaries- 0- 0- 0- 0- 0Clin Post Docs/Housestaff Fringe Benefit Pool Expense- 0- 0- 0- 0- 0Clin Post Docs/Housestaff Additional Pay Salaries- 0- 0- 0- 0- 0Clin Post Docs/Housestaff Additional Pay Fringe Benefit Expense- 0- 0- 0- 0- 0Student Assistants Salaries2,0002,0002,000- 0- 0Student Assistants Fringe Benefit Pool Expense626262- 0- 0Total OPS & Additional Pay60,04160,13873,55435,29288,539Total Salaries & Benefits9,416,4399,887,3379,847,8209,703,2449,509,572

Contractual Services282,392314,001314,000268,441213,463Building Maintenance & Supplies4,25454,2549,254- 0- 0Moter Fuels And Lubricants5,0005,0005,000- 0- 0Repairs & Maintenance17,26218,26217,56221,53254,661Utilities (PPD and IA Only)- 0- 0- 0- 0- 0Data Processing44,33960,33963,11451,65989,617Office Supplies / Uniform / Software / Materials / Pubs89,861105,46294,73360,89373,747Rent2,6262,6262,6262,8901,893Printing & Reproduction26,12928,12927,92921,17212,696Insurance13,69418,69418,6141,3596,408Telephone52,77554,77554,77548,81747,098Postage & Freight62,03293,03285,03278,73891,326Food- 0- 0- 0- 0- 0Advertising2,8004,9714,9711,0684,516Travel and Training110,744120,820108,27080,81578,424Dues & Subscriptions5,0545,0545,0544,6963,647Scholarships- 0- 0- 0- 0- 0Graduate Assistantship Tuition Waivers- 0- 0- 0- 0- 0Miscellaneous Other/ Contingencies21,95521,95521,95537,923267Total Operating Expenses740,917907,374832,889680,003677,763

Equipment59,221103,08473,5847,887166,647Library Resources- 0- 0- 0- 0- 0Financial Aid Appropriation (Provost and SPA Only)- 0- 0- 0- 0- 0Risk Management Insurance (Budget Office Only)- 0- 0- 0- 0- 0Debt-Service- 0- 0- 0- 028,931Total Other59,221103,08473,5847,887195,578

Administrative Overhead- 0- 0- 0- 0- 0Other Transfers Out- 0- 0- 0- 0- 0Net Transfers- 0- 0- 0- 0- 0

Total Expenditures10,216,57710,897,79510,754,29310,391,13410,382,913

Direct Bill to Component Units (provide details below)- 0- 0- 0- 0- 0

Support Unit Total Expenditures$10,216,577$10,897,795$10,754,293$10,391,134$10,382,913

Note: Include a reasonable reserve for contingencies based on prior year history.

FIT Cube DLLast Update: Tuesday, January 24, 2012[Personnel Expenses][2009-2012_todate][Accounting Period Type][Budget Period][64XXXXXX FINANCE / ACCOUNTING][All Budget References][All Employees (UFID/Name)][All Flexfields (College/Dept/Flex)][All Funds (by Ledger Group)][All Sources of Funds][All Programs][All CRIS (IFAS Only)][Oper / NonOper Funds]MEASURESGeneral Ledger Actualsas values20092010201120122009-2012_todate621000 - TEAMS-EARNINGS (PRE FBP)5,252,663.5021,299.040.000.005,273,962.54622000 - TEAMS-BENS & TAXES (PRE FBP)1,811,343.541,438.110.00-341.561,812,440.09621110 - EXEMPT TEAMS/USPS-EARNINGS56,471.045,107,951.975,160,528.742,488,903.9012,813,855.65621120 - EX TEAMS/USPS-EARN FRNG POOL18,691.821,690,728.951,780,379.11746,669.404,236,469.28621210 - EXEMPT TEAMS/USPS-MOVING EXP0.00877.370.000.00877.37621220 - EX TEAMS/USPS-MOVING FRNG POOL0.0018.420.000.0018.42621310 - EXEMPT TEAMS/USPS-ADDL PAY0.002,930.82105,743.52-59,454.8149,219.53621320 - EX TEAMS/USPS-ADDLPY FRNG POOL0.0061.322,537.69-1,545.921,053.09631110 - NONEXEMPT TEAMS/USPS-EARNINGS32,187.012,539,960.962,677,516.101,263,318.126,512,982.19631120 - NONEX TEAM/USPS-EARN FRNG POOL13,550.681,069,320.641,196,846.93515,432.382,795,150.63631310 - NONEXEMPT TEAMS/USPS-ADDL PAY0.000.005,888.000.005,888.00631320 - NONEX TEAM/USPS-APAY FRNG POOL0.000.00141.310.00141.31631000 - USPS-EARNINGS (PRE FBP)1,083,853.54779.790.000.001,084,633.33632000 - USPS-BENS & TAXES (PRE FBP)434,725.93-58.980.000.00434,666.95699200 - OTHER BENEFITS AND TAXES321,489.320.000.000.00321,489.32699999 - MISC PR CORRECTIONS (F&A ONLY)160.88605.4717,023.55185.1317,975.03655100 - STUDENT ASSTS EARNS (PRE FBP)12,183.940.000.000.0012,183.94655110 - STUDENT ASSISTANTS-EARNINGS36.202,441.473,200.912,464.648,143.22655120 - STUDENT ASST-EARN FRNG POOL0.1811.9015.8376.32104.23655200 - STUDENT ASSTS BEN/TX (PRE FBP)71.960.000.000.0071.96659100 - OTHER OPS EARNINGS (PRE FBP)424,593.740.000.000.00424,593.74659110 - OTHER OPS EARNINGS5,566.82104,785.2834,503.8112,198.44157,054.35659120 - OTHER OPS FRINGE POOL116.892,200.03827.85316.973,461.74659200 - OTHER OPS BENS&TAXES (PRE FBP)5,705.040.000.000.005,705.04Personnel Expenses9,473,412.0310,545,352.5610,985,153.354,968,223.0135,972,140.95

Total Fringe Benefits2,605,695.362,763,720.392,980,607.411,260,607.59Total Salaries6,867,716.677,781,632.178,004,545.943,707,615.42COLA Increase280149216477Inc w/out COLA913,915.50-57,235.23Fringe Increase216,887.02

OE IncreasesFY 2013 Proposed Budget (5% Reduction)FY 2013 Proposed Budget(Optimized)FY 2012 Budget(FY13 Flat Budget)FY 2011 ActualFY 2010 ActualOE6410145,368145,368145,368161,766123,695Printing up 13K from '10; Travel up 6K642056,46875,34467,86544,07134,007Windstar?643011,20011,2004,000- 0- 0New Program644098,250162,500110,500100,755103,088TravelEx Payee Mgr $45K in Optimized64503,0003,0003,0001,0292,86264608,6958,6958,6957,6357,4526470209,386223,839226,270187,084161,815Cashnet $53K/year6480198,885270,000260,000166,684244,84464909,6657,1917,19110,979- 0Previously funded in 6410

Total740,917907,137832,889680,003677,763

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