DAVID GEFFEN SCHOOL OF MEDICINE AT UCLA

ORGANIZED RESEARCH & OTHER UNITS

ALL FUNDS BUDGET PROCESS

FOR FISCAL YEAR ENDING JUNE 30, 2016

UCLA SCHOOL OF MEDICINE Budget Workbook Contents

ORGANIZED RESEARCH & OTHER UNITS Fiscal Year 2015-16

PAGE BUDGET REQUEST LETTERS, ATTACHMENTS, & CALENDAR

Letter to the Administrator + Attachment 1 ( a ) – ( b ) Budget Calendar ( c ) – ( d )

WORKBOOK INSTRUCTIONS General Budget Information A-1 to A-4

Dean’s Office Support (All Funds) B-1 to B-6 Projections & Budget C-1 to C-17 Reports & Report Samples D-1 to D-11 Write-ups E-1 to E-2 Status F-1

REFERENCE TABLES & LISTS

Policy Reference List G-1 Report Row Description/Categories & Roll-up G-2 to G-4

BUDGET REQUEST LETTER,

ATTACHMENTS, & CALENDAR

( a )

January 16, 2015 TO: Organized Research & Other Unit Administrators FROM: Judith Rothman The budgeting process for fiscal year 2015-16 encompassing all funding sources will begin at the end of January with budget workshops for your staff. We anticipate completion and submission of Basic Science Department and Organized Research Unit budgets by February 25, 2015. Along with the budget data provided by your operating unit, we’re requesting the electronic submission of a simplified cover letter from you (see attachment 1) as well as written documentation on new DO-related support requests only. At this time, the UCLA campus is unable to definitively say whether the University is poised to approve a salary increase for faculty and non-represented staff in FY15-16. However, one likely scenario currently proposed in the University’s draft budget for FY15-16 is a percentage increase of 3% for employees. This percentage is our best guess as to what you should budget for the coming fiscal year. We’ll keep you apprised on any new developments on this issue. The current expectation is that the UCOP tax to be paid from a discretionary funding source and applied against all departmental direct and indirect expenditures will remain at 0.62%. We’ve used this as the assumption to be included in your department’s budget. In terms of Dean’s Office funding, nothing is changing for FY15-16. As has been the past practice, your operating unit should budget approved on-going support from the School and submit requests for new, increases, or extensions in funding for research or education programs as an addendum. Be sure to include in the request write-up the dollar amount sought over a three-year period in diminishing amounts as well as departmental resources and other support being applied towards the project and other elements of the initiative.

Space requests will be handled independent of the budget process. Such requests related to academic and research activities should be forwarded to Dr. Mazziotta in a separate, future process. Thank you for your continued cooperation and for your many contributions to the success of our School and Health System.

Attachment 1

ADMINISTRATOR’S LETTER, ADDENDA, AND WRITE-UPS Administrator’s Letter ORU’s Performance & Programmatic Changes Tied To Material Budget Variances

• Articulate any material projected and budgeted improvements and/or any deterioration in your operating ORU’s anticipated performance compared against FY13-14 actual.

Particular attention should be placed upon material changes in income, expenses, and/or reserve balances. A material variance is greater than 10% and $100,000. Be as detailed as necessary in your explanation. A bullet point format is acceptable if it clearly explains the material variances apparent in your budget.

• Describe the action or recovery plan for any fund group/fund with a significant budgeted ending balance deficit.

Addendum - Dean’s Office Support Requests Only

• List of new requests, increases, or extensions of previously supported educational & research programs to be funded by the School of Medicine including dollar amount requested over a three-year period in diminishing amounts as well as ORU’s resources towards the project and other elements supporting the School’s strategic plan

Write-ups to submit in the Budget Program

• Copy of the Administrator’s Letter and any DO Support Requests

• Explain significant events or conditions that are creating material income or expense variances of a positive or negative nature that is either aiding or hindering the global performance of the ORU, if not already articulated under the “Variance Notes” section of the budget program (Not Part of Administrator’s Letter).

( b )

DAVID GEFFEN SCHOOL OF MEDICINE AT UCLA BUDGET& COMPUTER WORKSHOPS –ALL FUNDS BUDGETING

CALENDAR FY 2015-2016 January 2015 Dean’s Office issues general budgeting instructions and timetable to departments for 2015-16. January 20 FPM Overview (Tuesday) 9 A.M. - 11 A.M., in 1st Floor Conference Room, Gonda Room 1357

Special session held for staff members who need an overview of FPM’s functionality for transferring faculty information into the All Fund Budget (AFB) program.

January 27 Basic Science Departments & ORUs- Budget Workshop (Tuesday) 9 A.M. - 10 A.M., in 1st Floor Conference Room, Gonda Room 1357.

Biological Chemistry, Biomathematics, Brain Research Inst. (BRI), Clinical & Translational Science Institute (CTSI), Crump Inst. for Biological Imaging (CIBI), Harbor, Human Genetics, Inst. of Genomics & Proteomics (IGP), Jonsson Comprehensive Cancer Center (JCCC), Laboratory & Animal Medicine (DLAM), MIMG, Neurobiology, Olive View, Pharmacology-Basic Sci, Physiology, & Venice Family Clinic

Clinical Departments (& ORUs) - Budget Workshop

1:00 P.M. - 2:00 P.M. in 1st Floor Conference Room, Gonda Room 1357 Anesthesiology, Emergency Medicine, Family Medicine, Head & Neck Surgery, Jules Stein Eye Inst. (JSEI), Medicine, Neurology, Neurosurgery, Obstetrics & Gynecology, Ophthalmology, Orthopaedics, Pathology/UCLA Immunogenetics/ Inst. of Molecular Medicine (IMM), Pediatrics, Pharmacology-Clin, Psychiatry, Radiation Oncology, Radiological Sciences, Semel Inst. for Neuroscience & Human Behavior (SINHB), Surgery, & Urology

January 27 Budget 101 Concepts Class – New Users & Refresher for Existing Budget Staff (Tuesday) 10:00 A.M. - 12:00 Noon - Basic Sci. Depts & ORU’s – 1st Floor Conf. Room, Gonda Room 1357

2:00 P.M. - 4:00 P.M. – Clinical Departments – 1st Floor Conference Room, Gonda Room 1357

January 28 Basic Science Departments & ORUs Computer Workshop (Wednesday) 10:00 A.M. - Noon, Biomedical Library, Technology & Learning Center – Second Floor,

Room 22-001-U Biological Chemistry, Biomathematics, BRI, CTSI, CIBI, DLAM, Harbor, Human Genetics, IGP, JCCC, MIMG, Neurobiology, Olive View, Pharmacology-Basic Sci, Physiology, Venice Family Clinic

Clinical Departments & ORUs Computer Workshop 2:00 P.M. – 4:00 P.M. Biomedical Library, Technology & Learning Center – Second Floor, Room 22-001-U Head & Neck Surgery, JSEI, Neurosurgery, Ob-Gyn, Orthopaedics, Ophthalmology, Pharmacology-Clin, Psychiatry, Radiation Oncology, SINHB, Surgery, Urology

( c )

DAVID GEFFEN SCHOOL OF MEDICINE AT UCLA BUDGET& COMPUTER WORKSHOPS –ALL FUNDS BUDGETING

CALENDAR FY 2015-2016

January 29 Clinical Departments Computer Workshop (Thursday) 10:00 A.M. - Noon, Biomedical Library, Technology & Learning Center – Second Floor,

Room 22-001-U

Anesthesiology, Emergency Medicine, Family Medicine, Medicine, Neurology, Pathology, Pediatrics, Radiological Sciences Computer Workshop (as needed) 2:00 P.M. – 4:00 P.M. Biomedical Library, Technology & Learning Center – Second Floor, Room 22-001-U

January 30 Budget 101 Computer Workshop – All New Users Clinical & Basic Science Depts and ORU’s (Friday) 10:00 A.M. - Noon, Biomedical Library, Technology & Learning Center – Second Floor, Room

22-001-U Clinical Departments Computer Workshop (as needed) 2:00 P.M. – 4:00 P.M. Biomedical Library, Technology & Learning Center – Second Floor, Room 22-001-U

February 25 Basic Science Departments and ORUs Budgets due into Dean’s Office (Room 13-082 CHS). March 4 Clinical Departments Budgets due into Dean’s Office (Room 13-082 CHS). March 17- All budget revisions requested from a department are due five (5) days after a formal written April 27 request by the Dean’s Office. In the event that a funding issue delays the submission of your

budget revisions, the affected budget must be submitted within 5 days after a resolution is reached on the items in dispute.

April 27- Dean’s Office reviews revised budgets. May 15 May 15- Medical Sciences leadership resolves budget issues. Approved budget letters to Chairs and June 12 Directors June 19- Upload approved faculty salaries budgeted from the DGSOM faculty salary application into June 26 the campus payroll system September Dean’s Office uploads budget data to campus C-BIG..

( d )

WORKBOOK INSTRUCTIONS

DAVID GEFFEN SCHOOL OF MEDICINE AT UCLA BUDGET WORKBOOK DEFINITIONS/INSTRUCTIONS

BASIC SCIENC DEPARTMENTS

GENERAL BUDGET INFORMATION To meet the purposes, goals, objectives, and mission of the departments in the School, the departments annually estimate the financial resources needed or available to carry out their mission critical roles. The revenues and expenditures being projected and budgeted must be realistic, reasonable, and attainable. Descriptive narration should clearly portray how all of the department’s operations or goals are to be financed across all funding sources, indicate how revenues are estimated, delineate major expenditures by category, include major assumptions and forecasting methods, explain significant changes or variances, as well as provide contingency plans. (Source: UCLA Principles of Financial Management.) This workbook contains sample budget reports that cover every source of funding and special reports specific to the Compensation Plan, along with the instructions on usage of the input screens and features within the budget program. The input screen is what each user will utilize to key in the budget information into the computer program. Departments will be accessing their computerized budgets through a network drive. Each user should have an icon set-up on his/her computer desktop for the “Dean’s Office Applications Dashboard” that contains the “AFB – All Funds Budget” program, along with other fiscal applications developed and maintained by the Dean’s Office. By embedding the All Funds Budget (AFB) program into this application dashboard, the Dean’s Office is able to ensure that department users always have access to the latest version of the AFB program. If a user doesn’t have this icon on his/her computer desktop, then s/he needs to contact the department’s Computer Support Coordinator (CSC) to install the icon. See the Contact List distributed during the workshops and located on the Dean’s Office website as to whom to contact for any computer (non-budget) questions related to the program. Departments are to complete the Budget Year information for 2015-16 that will generate supporting reports and attachments. In addition, departments are to provide updated projections based on actual activity for 2014-15. For convenience actual data for FY13-14, the last completed fiscal year, are in the budget program as well as the first six months of 2014-15. The second six months of the current year has been filled in for optional changes for expense categories. Faculty salaries excluding “Z” payments for the January to June 2015 period have been imported by account owner using FPM data for that time period. Comparative data will be reflected on the report for the current year budget and prior year actual data. Further references to dates in these instructions will be as follows:

Budget Year = 2015-2016 Current Year = 2014-2015 Prior Year = 2013-2014

BUDGET SUBMISSION/DUE DATE Complete your budget by February 25, 2015. You do not have to submit printed copies of your budget to the Dean’s Office. Mark the completion date on the STATUS tab of the budget program. Department’s access for updating will be locked. This notifies the Dean’s Office that you have completed your budget. See section on STATUS in this workbook. REVISED BUDGET SUBMISSION/DUE DATE Within five (5) working days of receiving an e-mail from your fiscal reviewer notifying you of the conclusion of the required financial analysis of your department’s budget, all requested changes by the Dean’s Office and desired changes by the Department are to be made. If your changes are different or in addition to those requested by the Dean’s Office, send an e-mail listing the changes to your assigned fiscal reviewer. The Department’s access for updating will be restored during this period, except for Dean’s Office support requests. The Department is to notify the Dean’s Office by marking the completion date on the STATUS tab of the budget program. Updating access will be removed at that time. The Department will be able to view input data and print budget reports in Excel.

(A-1)

BUDGET APPROVAL NOTIFICATION and MEMORANDA OF UNDERSTANDING The Department will receive a written notification that the revised budget has been reviewed and approved by Judith Rothman. Memoranda of Understanding with respect to support requests, the number of years being funded for each item, productivity measurements and expected returns may be transmitted separately. Specific salary rate approvals will be transmitted to the Department separately. MERIT AND COST OF LIVING SALARY INCREASES • Academic Plan Members - See Plan Faculty for detailed instructions.

Scales Use the University's Specialized Scales 0-9 as issued July 1, 2014 for budget estimates and determining Academic Programmatic Unit (APU) designations as specified in the Campus Procedures. For convenience a set of scales and tables are included in this workbook. See discussion on APUs in the Plan Faculty section of this workbook.

Merits or Promotions

Include any anticipated merits and promotions for the Budget Year as well as approved merits and promotions during the Current Year.

Scale Increase Contingency (COLA & MA) The School’s been informed by UCLA’s Office of Academic Planning and Budget that a 3% Cost of Living (COLA)/Merit increase effective July 1, 2015 is unable to be ruled out for FY15-16. If the Regents and UCOP authorize this upward adjustment to compensation, the net percentage increase for the coming budget year would be 3%. No Market Adjustment (MA) is expected. Continue to use the published scales issued July 1, 2014. The major affect of the COLA would be on those Plan faculty whose negotiations are determined by “Y” remaining firm or for those faculty negotiations determined by “X+Y” remaining firm in the event “Y” dollars are less than the scale increase. Separate detail and summary reports have been developed for the budget program enabling a review of the anticipated impact of the Scale increases (Base X + Add’l Xs or X prime). For your department’s Plan faculty, the “X” contingency is being automatically calculated and included in the Compensation Plan in which they hold their membership as a means of ensuring the most conservative budget figures for the coming budget year.

• Academic Non-Plan Use existing academic salary scales and tables in effect and include any anticipated merits or promotions for 2015-16 as well as approved merits and promotions during 2014-15. Given that the campus is not ruling out a net 3% COLA/Merit and no MA, there is a need to manually budget this expected increase in cost this year.

• Staff

Assume a 3% COLA/Merit increase in FY2015-16 for non-represented staff based upon the present information provided to us by the University. Manually budget for this cost increase plus any staff increases associated with anticipated equity increases or bargaining agreements. If most of your staff are in bargaining units, use a composite salary adjustment percentage from the union contracts in effect.

(A-2)

After logging in your department or unit name will appear.

The budget program has been designed based on the campus hierarchy coding for departments or units within the School of Medicine. All funds or fund groups are provided. You will be budgeting at the individual fund number level or at the grouping rolled-up level as well as by mission. IMPORTANT: All estimates provided will be utilized for the Chancellor’s Office C-BIG budgeting in the spring. The tabs for Income, Expense, Medical Center Support, and Plan Faculty are applicable to the departments with Compensation Plan funds and Plan faculty. You are given data in separate columns under the “Actual +Projection” tab that represent prior fiscal year actual, current year budget, and the actual for the first half of the current year from July through December. An automatic projection for January through June has been provided for expense categories. Enter projections for revenue and either keep the projection or change the projection for expenses accordingly. The first six months and last six months amounts are totaled for you. The budget data may be entered or a percentage increase may be applied to the current year projection. This feature could handle any overall anticipated salary increases.

(A-3)

2015-16

2015-16

2015-16

The actual + projection data can be downloaded to Excel. If you prefer to project the whole year, you can input the year’s data in Excel and subtract the July-December data to obtain the January-June data. Input the January -June result. Total information only will appear on the budget Summary Reports. Select the fund grouping and as applicable the fund number. The major fund groupings in the order of the budget program are:

Contracts & Grants Funds consolidated Gifts and Endowments Funds consolidated State Funds with specific fund numbers as applicable Indirect Cost Recovery with specific fund numbers as applicable Sales & Service Funds with specific fund numbers Other UCLA Funds with specific fund numbers

Also included as selections are Compensation Plan Funds and Student Fees Funds, which are not applicable to Organized Research & Other Units. The screen that appears will have data if there is any information for the past year or the current year.

(A-4)

SUPPORT DEAN’S OFFICE

DO (Dean’s Office) Support The “DO Support” tab is where all DO Support requests are recorded for the Budget Year, across all fund groups. Non-plan faculty salary support requests should be entered via the “DO Support” tab directly. All support requests solely involving Plan faculty salaries should be entered using FPM and then uploaded to the AFB. The upload process from FPM will generate a pending request record in the DO Support tab, indicating a Faculty Salary (and Benefit) Expense has been budgeted. A separate DO Support record will be created in the DO Support tab to provide the Revenue budget for each approved Faculty Salary support request. This refined approach is being implemented in the AFB for FY16 to protect the Revenue budget record from being altered by subsequent FPM uploads for the same faculty member. Faculty salary support that is included in a DO funding “package” does not have to go through the FPM upload to create the request. It can be embedded in the lump sum amount requested for the package. Example – faculty salary component in a startup support request. Every DO Support entry must include a “DO Type” selection. A discussion of the available selection options for the “DO Type” field is located in a separate section below. Every DO Support entry requires a “Request Status” selection. A department may select either Prior Approved or Pending from the list of available choices. Choosing Prior Approved causes the budget program to default the “Review Type” to Continue. If appropriate, a user has the option of choosing New to go along with the selection of Prior Approved. Clicking on Pending defaults the “Review Type” to New. If appropriate, a user can alternatively choose Increase or Extension simply by clicking on the desired selection. A more detailed discussion of the individual choices is addressed in a separate section below. A “Dept Expense” button under the “DO Support” tab allows for the direct budgeting of the non-faculty salary expenditures associated with an individual DO Support request. AFB will generate the corresponding expense entries in the appropriate fund group automatically. An explanation on the use of this function is provided in a separate section below. Any non-FPM DO support record created and saved in the AFB starts out displaying the No radio button under the question “Expense budgeted?”. In the event a user subsequently clicks on the “Dept Expense” button and budgets the corresponding expense to go along with this DO support record, then the radio buttons change from No to Yes. A user may however opt to add the budgeted expense for a DO support item to the overall costs reflected on non-faculty expense lines created outside of the “DO Support tab.” This is an alternative approach to using the “Dept Expense” button. If this approach is used, an individual needs to click on the “Yes (Embedded)” radio button. If either the “Yes” or “Yes (Embedded)” radio buttons are checked, then the assigned DO fiscal reviewer knows that the necessary expenses have been budgeted as an offset against a particular Dean’s support request. The “DO Support” tab is the repository of all DO Support requests submitted for budget review. It is the one place to view all support request records. For every support request record that has a status of “approved” or “prior approved,” the AFB program will generate a DO Support Revenue budget record in the appropriate fund/fund group and mission. A. Entering A Dean’s Support Request Under the DO Support Tab Selection of Fund Group and Fund The selection of a “Fund Grouping” (at the top of the screen) and/or “Fund” is required for entering DO support. For each support item classified as Continue, Increase, or Extension, choose the Fund Grouping and/or “Fund” used by the Dean’s Office in the current year for this request. For all new request items, use the department’s Compensation Plan fund for budgeting purposes. After the “Fund Grouping” and/or “Fund” have been selected, the “Dean’s Fund Grouping” will display the available Dean’s funding sources that correspond to the selection. A selection in the “Dean’s Fund Grouping” field is required to complete the entry for a DO Support record.

(B-1)

Multi-Year Plan/ DO Type/ Request Status/ Budget the Expense

Multi-Year Plan “DO Support” tab allows for the entry of a multi-year budget plan for a DO Support request. If you are requesting Dean’s support to be distributed over a number of years (i.e., up to 5 years), you should specify the amount being requested for FY2015-16 as well as the future fiscal periods. For a continuing DO support item that would span beyond the budget year, input the amount most likely needed for FY2015-16 with the remainder of the commitment projected out into future fiscal years. We strongly recommend the department submit a 3 to 5 year funding schedule for faculty recruitment and retention support requests. For multi-year as well as single year DO funding requests, there may be a time when you want to see the full rather than a partial display of what has been saved in the Description or Remark fields for a record. To see the entire Description or Remark input, double click inside the desired field and a pop-up window will display the full description.

(B-2)

# Yrs &

Amt/ Yr

Type Of DO Request

Being Funded

Use To Budget Expense

Tied To Request

See Entire “Description” or “Remark”

By Double Clicking In Field

Selection of “DO Type” Making a choice within the “DO Type” field classifies the particular kind of request this item will be categorized as within the Dean’s Office database that tracks committed support to departments. The support items are tracked in four main groups: DO Programs, Renovations, New Chair LOU, and Department Support (i.e., everything else not in the three other groups). NOTE: DO Programs Group – The choices under this group capture all of the entries the School’s departments have historically entered that are funded by a specific Program Area within the Dean’s Office. No new support item should be entered without an approved allocation or award letter from the authorizing Program Office. All continuing support items are subject to review by the appropriate Program Area. Your DO fiscal reviewer will make revisions to individual support requests, as needed, to reflect the funding recommendations of each Program Office. The following are the established choices for this field:

1. DO Prog-Anatomy – Continuing support for the Anatomy Teaching Program. 2. DO Prog-Core Facility – DO support allocated for sustaining and/or expansion of a Core Facility

benefitting those engaged in research within the David Geffen School of Medicine as well as throughout the campus

3. DO Prog-CTSI – Support related to investigative work associated with translational research and awarded by the Clinical and Translational Science Institute (CTSI)

4. DO Prog-Dean’s Compensation – Faculty salary funding associated with Dean’s Office duties, entered by Dept. & Checked by DO Academic Affairs

5. DO Prog-ED&R – Faculty support allocation from the Educational Development & Research (ED&R) Office, entered by Dept. based on the Allocation Letter.

6. DO Prog-Global Health – Support related to Dept partnerships with academic institutions in developing countries on advancing health prevention, policy and clinical research

7. DO Prog-MSTP – Support for interdepartmental Medical Scientist Training Program 8. DO Prog -SAO – Faculty support allocation from the Student Affairs Office, entered by Dept.

based on Allocation Letter. 9. DO Prog-Student Lab Expense (formerly Med Edu Reimb) – Reimbursement of the expense

incurred on the department account and associated with the teaching labs for the medical students. 10. DO Prog-Lab Safety Compliance – Support to help offset the mandatory costs incurred with

bringing research laboratories into compliance with Federal, State, local, and University standards. 11. Renovation – Funding associated with a renovation deemed necessary to further the research

and/or education mission of the School 12. New Chair-Faculty Recruitment – Faculty recruitment commitment tied to Chair’s appointment

LOU 13. New Chair-Dept Infrastructure – Commitment to improve department’s existing infrastructure tied

to Chair’s appointment LOU 14. New Chair-Chair’s Own Support – Start-up or other support directly benefitting the Chair’s own

professional needs tied to Chair’s appointment LOU 15. New Chair/Other –Funding request tied to Chair’s appointment LOU but not covered by the above

choices. 16. Recruitment –Request associated with faculty recruitment 17. Retention – Request associated with faculty retention 18. Teaching Support – Request associated with teaching support aimed to supplement the

department’s own teaching force. Recall Faculty and Teaching Assistant belong to this group. 19. Other – A request not covered by any of the above choices

Designation of Request Status Select the “Request Status” of Prior Approved for any item that has been approved by the Dean’s Office, whether it was approved at the time the FY2014-15 budget letter was issued or afterwards. AFB will generate the corresponding Dean’s support revenue in the appropriate fund group. Clicking on Prior Approved under “Request Status” defaults the “Review Type” to Continue. If appropriate, a user can alternatively choose New simply by clicking on the desired selection.

(B-3)

A new support request in this instance pertains to any item on which Dean’s Office approval was granted after the issuance of the FY2014-15 final budget letter with funds not being disbursed until the start of the FY2015-16 fiscal year. This is different from approved DO funding already being received and disbursed in the current FY2014-15 year. Select the “Request Status” of Pending for any item requiring Dean’s approval. The AFB will only generate the corresponding Dean’s support revenue in the appropriate fund group after it has been Approved. The DO Fiscal Office will update the “Request Status” of an open item whenever a decision is made. It is important to note that the justification for New, Increase, Extension support requests are to be submitted as an addendum at the time of the budget submittal deadline in March. Clicking on Pending under “Request Status” defaults the “Review Type” to New. If appropriate, a user can alternatively choose Increase or Extension simply by clicking on the desired selection. The following are the definitions for each of the 3 choices: A new support request in this instance pertains to any item on which a funding discussion has not previously taken place with the Dean’s Office. An increase pertains to the amount over the Dean’s Office commitment presently approved for a particular support item. For example, if the Dean’s Office currently has approved a $100K in salary support for a particular individual and the department is seeking to increase the total to $125K, then the $25K not currently approved should be budgeted as an increase. An extension is used for a DO Support item that requires annual review and approval, or for a commitment that Dean’s funding has expired or is expiring.

Budgeting Expenses for a DO Support Request For each DO Support request entered directly via the “DO Support” tab, a user may click on the “Dept Expense” button to budget the associated expenses. After an expense budget is created, the radio button for “Expense Budgeted?” will change to “Yes” from its default of “No” and the expense budget entries will be created in the appropriate “Fund Grouping” and/or “Fund.” A user can create a matching expense budget for each non-FPM DO support record saved. For every new, increase, or extension request item, you have the option as to whether or not to enter the expense budget prior to Dean’s Office approval. Although the revenue for a request pending Dean’s approval will not appear in the budget until it is approved, the budgeting of the cost associated with this request does not have to wait until you have Dean’s approval. This approach is best used when the budgeted expenses will be incurred whether or not the Dean provides the requested support. If you choose not to enter the costs before the approval, then the matching expense budget will need to be added upon the Dean’s approval using the “Dept Expense” button or as an alternative approach you may embed these costs with other expenses being budgeted by your department.

As a user, you have the ability to decide how the expense for each non-faculty DO support item is to be accounted for in the AFB. In addition to the budget program tracking the budgeted expense entered through the “Dept Expense” button, a user can click on the Yes (Embedded) radio button. Selecting this button conveys that the non-faculty expense(s) for a DO support item has been included in the overall costs reflected on budgeted expense lines not created under “DO Support” tab. The “Yes” or “Yes (Embedded)” radio buttons communicates to the assigned DO fiscal reviewer that the necessary expenses have been budgeted as an offset against a particular Dean’s support request. There may be a rare case where a “prior approved” request for Dean’s support is not tied to a specific set of expenses to be incurred in the budget year, but rather applies to reimbursement for expenditures recorded in a prior fiscal year. In this particular case, budgeting expenses is not required.

(B-4)

Budget the Expense for a Request Item by Using the “Dept Expense” Button. The “Dept Expense” button allows a user to budget the associated expense attributable to a DO request. The steps for budgeting this expense is as follows:

1. Create request item by filling in “Description (Purpose),” “Amount(s),” “Mission,” “DO Type,” “Request Status,” “Deans Fund Grouping,” and “Remark (optional)” – Click “Add” button

2. Select request item in Grid from amongst all available records 3. Click “Dept Expense” button to be taken to a submenu 4. Select “Type of Expense” a single item from list 5. Input Amount 6. Click “Add Expense” button 7. Done if “Support Amount” = “Dept Expense” displayed in upper right of screen 8. If “Support Amount” does not equal “Dept Expense,” add another “Type of Expense” 9. Exit Submenu Only After Exp = Support (Only Able To Exit When This Condition Met)

(B-5)

Expense Shows

As Budgeted

Support Amt = Dept Exp Exit Submenu

Identifying A DO Support Request Where Expenses Budgeted Without Using the “Dept Expense” Button

1. Create request item by filling in “Description (Purpose),” “Amount(s),” “Mission,” “DO Type,” “Request Status,” “Deans Fund Grouping,” and “Remark (optional)” – Click “Add” button

2. Select request item in Grid from amongst all available records 3. Click radio button Yes (Embedded) 4. Click “Change” button

(B-6)

Click Here If

Budgeted Costs

Accounted For

Elsewhere

(C-1)

ACTUAL + PROJECTION/ DESIGNATION OF BALANCES

All fund groups are provided under the “Act + Projection & Desig. Of Bal.” tab. Other than Contracts & Grants and Gifts & Endowments, you will be budgeting by the individual funds under each fund group. Only the Compensation Plan funds use the “Income“ and “Expense” tabs for budgeting 2015-2016 revenue and expenditures, respectively. For all Comp Plan funds this section is used solely to project 2014-2015 financial activity through June 30, 2015 and designate the split in the projected 2014-2015 fund balance between the Chair, Chief (or Program), and individual. The following is the color scheme used for the “Act + Projection & Desig Of Bal.” tab that defines the particular nature of the individual cells being displayed:

Peach = A read only cell with underlying detail records – Double-click cell to access records Green = A cell in summary mode – Allows entry of a single number White = A read only cell with no underlying detail records Black = A cell in detail mode – Allows multiple line entries

The current year 2014-2015 budget column under this tab serves as an aid in developing the amount being projected through June 30th for each revenue or expense row. A feature under this tab permits a user to see the detail transactions making up a particular revenue or expense row within a column containing actual information simply by double-clicking on the field containing the amount for which you wish to see the detail. This feature is active for all fund groups except “Contracts & Grants” and “Gifts & Endowments.”

A user is able to utilize a set of toggle buttons to switch a “green” input projection cell or budget cell from a single number entry to multiple line entries per cell. The “Toggle Proj Edit” button can switch one “green” projection cell at a time from summary mode (i.e., single number input) into detail mode (i.e., multiple line entries per input cell). The “Toggle Budget Edit” button can switch one “green” budget cell at a time from summary mode (i.e., single number input) into detail mode (i.e., multiple line entries per input cell).

Assign Desig. Of Bal.

With Double Click

For Subschedule

Double Click Any Row With Actual Info & See Detail Transactions

For Comp Plans Complete Jan-Jun 15

(C-2)

The “Toggle Budget Edit” button does not apply to any of the Budget 15-16 cells for any Compensation Plan Fund Grouping/Fund as the detail for these funds come from the “Income” and/or “Expense” tabs. Example of Projection Cell In “Detail Mode” or Multi-Line Entry Mode

Steps for Toggling From Summary To Detail Mode For A “Green” Colored Projection or Budget Cell 1. Click on a single “green” projection or budget cell 2. Click the “Toggle Proj Edit” or “Toggle Budget Edit” button, as appropriate 3. Answer “Yes” to the question “Are you sure you would like to toggle summary mode for ______

amount to detail mode?” which will change the cell color to black 4. Double click on the now black cell that has been created in “detail” mode to open a pop-up

window 5. Click “Add Row” in the submenu that is brought up 6. Enter Description & Amount 7. Add as many rows as is desired 8. Click the “save” button

Steps for Toggling Back To Summary Mode For A “Black” Colored Projection or Budget Cell 1. Click on a single “black” projection or budget cell 2. Black cell must be empty or showing a zero amount before it can be changed to a summary cell 3. Click the “Toggle Proj Edit” or “Toggle Budget Edit” button, as appropriate 4. Answer “Yes” to the question “Are you sure you would like to toggle detail mode for ______

amount to summary mode?” which will change the cell color to green 5. Click on the now green cell 6. Input the single value for this cell 7. Click the “Save Changes” button

Cell Colored Black When

In Detail Mode

Add or Delete Rows

In Detail Mode

(C-3)

In an effort to limit a department’s need to reconstruct the underlying detail for certain projected revenue rows and to minimize post-budget submission questions from your assigned DO Fiscal Reviewer, the following income rows under the Jan-Jun 15 projection column are starting out as a “black” projection cell (i.e., multiple line entries per input cell):

Only Appear In Comp Plan Funds Miscellaneous Recharges – Comp Plan Service Interfund Transfers Internal (Rev. Side) Interfund Transfers Internal (Exp. Side) Interfund Transfers External (Rev. Side) Interfund Transfers External (Exp. Side)

Appears Across All Fund Groups/Funds Miscellaneous Recharges Example of Revenue Projection Cells Automatically In Multi-Line Entry Mode

To aid in accounting for all of the benefit costs associated with employee salaries, the projected and budgeted “Benefits” cells start out as “black” (i.e., multiple line entries per input cell) with a description put in for each active non-Plan faculty employee category (i.e., Staff Physicians, Staff, Academic Apprentice, Academic Other, and Interns & Residents) along with a $0 value. However, budgeted benefits for the Compensation Plan funds must be input under the “Expense” tab. The projected and budgeted benefit costs associated with Faculty Ladder & Faculty Temporary salaries originate from FPM.

Input Detail

For Each Black Cell

(C-4)

Note the “Average Benefit Rate” is displayed as the very last row at the bottom of the screen for each separate time-period represented by a column. Reviewing the rate displayed in each column assists a user to determine whether the benefits being projected or budgeted are in-line with present and future expectations or requires further change. Example of Benefit Projection Cell Automatically In Multi-Line Entry Mode & Average Benefit Rate Row

Input Missing Benefit Amts

As Appropriate

Increase Benefit Amts

If “Avg Benefit Rate”

Lower Than Expected

(C-5)

An additional feature is the ability to select “All Missions” Revenue or Expense under the Mission selection criteria and see the combined impact of all revenue and expense rows totaled across all missions on the fund group/fund being budgeted. The “All Missions” selection allows a user to view but not edit any of the row amounts being displayed.

Amts Across All Missions Totaled For Each Row

(C-6)

The budget program has been designed based on the campus hierarchy coding for departments or units within the School of Medicine. You will be budgeting at the individual fund number level or at the rolled-up fund group level as well as by mission. IMPORTANT: All estimates provided will be utilized for the Chancellor’s Office C-BIG budgeting in the spring. The tabs for Income, Expense, and Plan Faculty are only applicable to the departments with Compensation Plan funds and Compensation Plan faculty. You are given data under the “Actual +Projection” tab for the prior fiscal year, the current year budget, and the first half of the current year from July through December. An automatic projection for all fund groups/funds for January through June has been provided for expense categories, but not for revenue. The projection is based on duplicating the first half of the year for all expense rows except the salary expenditure lines inclusive of Faculty Ladder, Faculty Temporary, Staff Physicians, Staff, Academic Other, Academic Apprentice, and Interns and Residents. Note that the projection values associated with the January through June period are being extracted from FPM for all salary lines. The Faculty Ladder and Faculty Temporary expense rows are based upon what is in FPM as of the beginning of January for the second six months of the year per account owner. For these two rows under the Compensation Plan(s) manually add to the amounts already there the amount of Z’s to be paid in the second half of the year, as well as, the compensation for any new appointments being made before June 30th. The “Act + Proj 14-15” column is the total for each row of the first six months and last six months. The expense figures projected for the 2nd six months of the current fiscal year can be over-written or modified in the case of the salary lines. The revenue projections for the 2nd six months are shown as zero and must be entered for every appropriate row. Use “Toggle Proj Edit” button to switch a “green” cell from single to multiple line entries. For Non-Comp Plan funds, the FY15-16 budget data other than Faculty Ladder and Faculty Temporary may be directly entered or a percentage increase may be applied to the current year projection. The Faculty Ladder and Faculty Temporary expense rows are based upon what is in FPM for the budget year per account owner. The actual + projection data can be downloaded to Excel for any Mission/Revenue or Expense combination. A method for projecting the whole year would be to choose the “Select Report - Grid” option for exporting data into Excel. With this information, you would input the amount expected for the entire year and subtract the July - December data to obtain the January - June data. Input the January - June result in AFB. Total information will only appear on the budget Summary Reports. Select the fund grouping and if applicable, a fund number. The major non-Compensation Plan fund groupings in the order of the budget program are:

Contracts & Grants Funds consolidated Gifts and Endowments Funds consolidated State Funds with specific fund numbers as applicable Indirect Cost Recovery with specific fund numbers as applicable Sales & Service Funds with specific fund numbers Student Fees Funds are only applicable to M.I.M.G. and the Dean’s Office. Other with specific fund numbers

The screen that appears will have data if there is any information for the past year or the current year.

Select Mission & Rev. or Exp.

Download Grid to Excel

6 Month Projection Budget

(C-7)

Mission & Excel Feature To the far left is the selection for mission. Financial information for the School is captured for the missions of Research and Education. The “All Missions” Revenue or Expenses selections total together the financial data from the three missions being tracked in the School. The picture example given on page F-7 on the preceding page has Research, Education or All selections for either revenue or expense. Missions other than All have been programmed from ledger data by classifications of the Full Accounting Unit (FAU) either from the School’s 2-digit cost center (e.g., 2X is Education) or from the campus designations of the 6-digit account (e.g. 44xxxx is Research). The groupings under Mission are for Revenue (Income) or Expense (Expenditures). The revenue or expense rows displayed after choosing mission under “Description” are produced if a department had prior year actual, current year actual, or budgeted amounts for that particular row. The complete list of revenue and expense row categories is listed under the Row Categories tab of the budget book. A user can choose from amongst different options for exporting into Excel the revenue or expense row information displayed across all columns in the Grid at either Level 3 or Level 1. The default for the “Actual + Projection” tab is Level 3 since this is the level of detail at which budgeting is done across all fund groups/funds. A user may alternatively choose to view only and export over to Excel revenue or expense data rolled up at Level 1. As has been the case over the last few years, the information may be downloaded to Excel at any time in order to aid in projecting or budgeting. Example of Level 3 Financial Data To Be Exported Into Excel Using Submenu

Example of Level 1 Financial Data To Be Exported Into Excel Using Submenu

Leave Level As Is

(Step 1)

Change Level

(Step 1)

Select Grid

(Step 3)

Choose To

Export (Step 2)

Choose To

Export (Step 2)

Select Grid

(Step 3)

(C-8)

Also there is an ability to export to Excel a report from the groupings under Mission for Revenue (Income) or Expense (Expenditures) related to the Level 3 information input under either the “Dept Proj Jan-Jun 15” or “Budget 15-16” columns. The report can be generated for any Fund Grouping/Fund desired. The report produced lists both the amounts for rows where a single number is entered as well as the detail records comprising any row with multiple line entries. Example of Exporting Level 3 Report For Projection or Budget Detail

Example of A Projection Detail Report

Data Each individual row that appears on the grid describes the revenue or expense categories for which data is available. The columns indicate the time-period of the data; actual for the past completed year, budget for the current year, actual for the first six months of the current year, projection for the last six months of the current year, a total of the current year’s actual and projection, and a column for the FY15-16 budget data to be entered. Editable columns are “Dept Proj Jan-Jun 15” and “Budget 15-16” that are shaded either green or black for non-Compensation Plan fund groupings. For Compensation Plan funds, the “Budget 15-16” column is shaded peach to reflect that this data comes from the Income & Expense tabs. A starting figure has been entered automatically for the current year projections for expenses only.

Select A Button

To See

What’s Been Input To

Date

(C-9)

The projection is based on duplicating the first half of the year except for the salary rows associated with Faculty Ladder, Faculty Temporary, Staff Physicians, Staff, Academic Other, Academic Apprentice, and Interns and Residents. The Faculty Ladder and Faculty Temporary expense rows and associated benefit costs are based on what is in FPM for the second six months of the year per account owner. Projection values associated with the January through June period are also extracted from FPM for all other salary lines. You may keep any amount automatically projected or make a manual adjustment to the figure. Revenues have not been automatically entered in order to avoid overstating income by duplicating permanent budget data or assuming other types of income will be generated at the same level as occurred in the first half of the fiscal year. As values are manually entered, the “Save Changes” and “Cancel Changes” options become activated.

Descriptions/Row Categories The descriptions or row categories are of the types of revenue (income) or expense (expenditures) at the lowest grouped levels, commonly referred to as Level 3, in the Dean’s Office reporting applications. Revenues may also be identified by source, for example, Sales & Services Revenue. Expenses are grouped by natural classifications such as Material and Supplies-Scientific and are primarily based on mapping object codes in the group for translation to the Chancellor’s C-BIG budgeting. Further breakdowns needed by the School or departments are also included, such as Telephone. A complete list of the available rows is included under the “Row Categories” tab in this book. Object code groupings may be found and downloaded to Excel from the Dean’s Office All Funds-Comp Plan (AFCPL) financial reporting application. Save or Cancel Changes Feature

By clicking the “Save Changes,” the entered or calculated amounts will be kept. You may also cancel the amount entered by clicking on “Cancel Changes.” It will only cancel what has not been saved. You may continue editing the figures manually or increasing the projected figures for the budget with other percentages.

Save or Cancel

Changes

Save or Cancel

Changes

Data Input Columns

(C-10)

Increase Budget by X % Use the “Increase by X %” feature for estimated revenue or cost increases for the budget year. A calculated amount will appear in the Budget year column that is the total projected figure increased by the percentage entered. For example, if you want to estimate a 5% increase in Sales & Services revenues over the projected total, click on this revenue row and then click on the “Increase by X %” button. Enter the percentage, and then click on “Increase.” The calculation is determined by increasing the projected column only by the percentage entered. An amount will be filled in the budget column. The “Save Changes” and “Cancel Changes” will be activated

You can apply the same percentage increase to more than one row at a time by either holding down the “control” key and selecting each row or highlighting multiple lines using the “shift” key before clicking on the “Increase by X%” button.

Add A Row Feature To add a row for revenues or expenses for your projections/budget, select mission revenue or expense and click on “+Add Row.” A menu will pop-up to select the appropriate revenue or expense row within the mission selected.

Select Row(s) (Step 1)

Click On

“Increase” (Step 4)

Input % Incr.

(Step 3)

Select Row

(Step 2)

Click On

“+Add Row” (Step 1)

Click on “Increase by X %” (Step 2)

(C-11)

Delete A Row With All Zero Values Delete a revenue or expense row with a zero value across all columns by clicking on the row to be deleted and pressing the “- Delete Row” button. None of the rows with data originally brought into the program can be deleted.

Creating Variance Notes The “Variance Notes” area of the budget program should be used to explain any large variances between a budgeted revenue or expense row linked to one of the missions and the corresponding actual and/or projected figures for a particular budget row. “Variance Notes” can also be used to describe the overall or more global revenue or expense variances or trends being experienced within a particular fund group and/or fund. You may type directly into the Variance Notes input area or use Word and then cut and paste to here. The program keeps track of the fund grouping/fund, mission, revenue or expense section under which a variance note was added. The following “Variance Notes” report is exportable from the budget program into Excel:

Click On “-Delete Row”

(Step 2)

Click “Yes” To Confirm

(Step 3)

Select Row

(Step 1)

(C-12)

The Health Sciences leadership wants each department to explain significant variances. The following set of guidelines will help focus attention on those areas that need discussion. Address all questions below that may pertain to your particular situation(s):

Income Identify the specific current services contributing most to the variance or describe any added or eliminated services. Identify the dollar amounts associated with the variance.

a. Explain material variances greater than 10% and $100K.

b. Explain any unexpected changes in sources of revenue support currently anticipated by your department or expected next budget year.

c. Explain any non-recurring activity or event having an impact on the department’s fiscal health

such as moves, faculty turnover, and productivity.

Expenditures Explain any significant variation in expenditure estimates from year to year. If your costs are increasing, is it due to an increase in revenue or other factors?

a. In describing the nature of a material expense variance on an individual line item that is greater than 10% and $100K, focus your explanation on what is operationally happened to increase these outlays as well as whether any expected cost savings have failed to materialize thus far. Identify any “start-up” or “recruitment” expense that is causing a variance on the “Other Expense” category.

b. In the event a particular fiscal situation is continuing to contribute towards a declining fund

balance or a deficit ending balance, explain what is being done to significantly bring down or eliminate the deficit(s) in the upcoming year.

Steps To Creating Variance Notes

Click on “Variance

Notes” (Step 1)

Input Variance

Notes (Step 3)

Click on

“Edit” (Step 2)

Click on “Send To Excel” Or “Close”

(Step 5)

(C-13)

Sending Variance Notes To Excel The computer program has been designed to separately track the Variance Notes created for each of the fund groups and/or funds being budgeted by a department. When a user clicks on the “Send To Excel” button, the “Variance Notes” created and saved for each fund group/fund, mission, and revenue/expense category is separately listed in the Excel spreadsheet produced.

PROJECTING THE CURRENT YEAR & DETERMINING BUDGET AMOUNTS FOR COMING YEAR Use the following guidelines to help with projecting the current year as well as the budget year amounts needed for the budget. INCOME/RECHARGES/TRANSFERS Project the expected cash amounts flowing in from operations or appropriations for applicable sources in either revenue accounts, recharged offsets of expenses (incoming to department), or transfers from another unit for the current year and budget year. Contracts & Grants Revenue: the Dean’s Office will automatically create a total revenue figure under “All C&G Revenue” corresponding to the amount of expenses that are being projected or budgeted. The C-BIG program only requires a total C&G revenue amount, so there is no need to break down revenue further into various other types of C&G revenue. Actual revenues for the prior year and the first six months of the current year (July-December) are equal to expenses. Gifts & Endowments Revenue: Project any additional amounts expected for the current year from January through June and estimates for the budget year including the permanent budget. Actual revenues for the prior year are equal to appropriations, excluding carry-forward balances. Separate rows are provided for Transfers and STIP. Revenue reflected under “Research/Revenue” or “Education/Revenue” are limited to the following six lines: Gift Revenue, Endowment Revenue, STIP, Support From Dean’s Office (i.e., approved and continuing, but not new commitments, increases, or extensions of previously approved requests), Other Transfers In/ (Out), and Expense Transfers In/ (Out). Indirect Cost Recovery: Project any additional amounts expected for the current year from January through June and estimate for the budget year including the permanent budget. Actual revenues for the prior year are equal to appropriations, excluding carry-forward balances.

“Save” Or

“Cancel” (Step 4)

(C-14)

Sales & Service Funds: Revenues are determined from actual transactions in revenue accounts or recharge activity for funds owned by the department. Project any additional amounts expected for the current year from January through June and estimate for the budget year. For any funds not owned by the unit, revenues are based on appropriations excluding any carry-forward balances. Project or budget appropriations anticipated, accordingly. State (General) Funds: Project any additional amounts expected for the current year from January through June and estimate for the budget year including the permanent budget. Do not include open unfilled academic FTEs that will be drawn back. See the Contact List if you have any questions. Other UC Funds: Revenues for these funds are generally based on appropriations excluding any carry-forward balances. Project or budget appropriations anticipated, accordingly. Sample Methodologies Using amounts in the ledger or any other report documents such as the 5-year comparison reports available to be generated from the Dean’s Office AFCPL application, departments may project gross cash amounts or appropriations as applicable for the source through the end of the year or the coming budget year. Contract & Grant revenues will be automatically calculated based on projected expenses. Gift Revenues & Endowment Revenues are to be manually entered on the respective rows. See also Transfers and STIP. • Method 1 - Average Method

Develop an average of gross cash amount collected by dividing the total amount transferred by the number of months (or years) represented on the ledger or report. Multiply the average times 12 for a full year’s projection if using partial year data. Refer to clinical income model & methodologies from the Faculty Practice Group as appropriate.

• Method 2 - Actual + Projected Method

To the total amount recorded in the ledger or reflected on the reports, add amounts anticipated to be recorded for the remaining months.

• Method 3 - Budget

To the total amount projected for the current year, you may increase by a percentage using the feature in the budget program. Select the row first, then click on “Increase by X%”, enter a value and press “Increase” to complete the estimate. A new figure will appear in the budget column.

SUPPORT FROM DEAN’S OFFICE To assist the department users in projecting and budgeting previously approved DO Support commitments during the budget request and submission process, a couple of enhancements have been incorporated into the AFB for FY16. The refinements to the AFB include (1) a listing of approved DO Support request items in the appropriate Projection cell, and (2) the creation of an overall report named “Dean’s Office Support Projection Detail”. The DO Support Request items that were approved in the previous Budget process have been prepopulated in the AFB, with the projection amount defaulted to zero. Each department should update the value of the reflected requests. In addition to these prepopulated records, the department users can add DO Support items approved outside of the previous budget review and approval process for the current fiscal year. Using the listing in the Projection cell and the accompanying Overall report, the department users can reconcile DO Support transferred in July-December, as well as, account for the projection of the DO Support anticipated for the period of January – June.

MISCELLANEOUS RECHARGES/TRANSFERS – Select appropriate mission. Using amounts in the ledger or any other report documents such as the 5-year comparison reports available to be generated from the Dean’s Office AFCPL application, departments may project gross cash amounts to be received through the end of the year or the budget year.

• Method 1 - Average Method Develop an average of recharges or transfers generated by dividing the total amount transferred by the number of months (or years) represented on the ledger or report. Multiply the average times 12 for a full year's projection if using partial year data.

(C-15)

• Method 2 - Actual + Projected Method To the total amount recharged to date, add the amounts anticipated to be recharged for performing the services for the number of months remaining as negotiated with the affected department or unit.

INTEREST INCOME (STIP) – Mission is defaulted to Research for Private Grants or Gifts Using amounts in the ledger or any other report documents such as the 5-year comparison reports available to be generated from the Dean’s Office AFCPL application, departments may project interest income as appropriate for the fund or fund group. • Method 1 - Average Method

Develop an average of interest transferred to date by dividing the amount transferred by the number of months represented. Multiply the average times 12 months to project through the end of the year, if using partial year data.

• Method 2 - Percentage Method

Apply current STIP earnings percentage (approximately 1.5%) times the Prior Year’s ending balance, the current fund balance, or an average fund balance.

EXPENSES All projection or budget estimates are of expenses recorded in the University's ledger by the end of the current year or budget year by mission, e.g. Research or Education. Reports from the Dean’s Office AFCPL application may help in determining natural class categories and spending patterns by mission. Campus object codes contained in the natural class categories may be found in the “definitions” feature of the AFCPL. Object code grouping classifications may be found under the “Row Categories” tab of this workbook. Project “Z incentives” for Plan faculty as well as salary expenses for academic titles (not Plan Faculty), staff physicians (if appropriate) and other title groups as appropriate. Project or budget expenses for other non-payroll types of expenses.

ACADEMIC SALARIES The Chancellor’s Office divided Academic Salaries into 4 groups based on object codes: Faculty Ladder, Faculty Temporary, Academic Apprentice, and Academic Other. In addition, the School has carved out Interns and Residents. The Faculty Ladder and Faculty Temporary expense rows are based upon what is in FPM per account owner. Ledgers, Distribution of Payroll Expense Reports (PPP530), or any other meaningful reports may be used to project or budget expenditures for those academic salary components that are not automatically populated from FPM. The projection figures for Faculty Ladder, Faculty Temporary, Academic Apprentice, Academic Other, and Interns and Residents are automatically populated from FPM based upon the account owner attributable to their pay distribution lines for the second six months of FY14-15. The salary figures showing in the projection column can be checked, if desired, by taking advantage of a report in FPM. The “Title Group” field is part of the “Monthly Salary” report for Staff & Other Academics under “Overall Reports” in FPM. This helps to identify the salary costs of Academic Apprentice, Academic Other, and Interns & Residents needed for the second six-month projection. Creating a pivot table in Excel would permit this data to be sorted by Fund Group/Fund and then Title Group. • Method 1 - Average Method

Develop an average of expenses to date by dividing the total amount (on the ledger or department report) by the number of months represented. Multiply the average times 12 for a full year's projection if using partial year data. Consider any adjustments still to be made to the ledger and adjust the average accordingly.

Do not use PPP530 (Payroll Expense Distribution) report totals only, because that report does not include journal entries occurring outside of the payroll system.

With respect to the projection for any non-rate based pay (e.g., one-time payments), be sure the amount included is based upon the period when the payments are expected to be made, not earned.

(C-16)

• Method 2 - Actual + Projected Method Total expenses to date are added to the result of the current month’s expenses times the number of remaining months. Consider any adjustments still to be made to the ledger and adjust the amount calculated. With respect to the projection for any non-rate based pay (e.g., one-time payments), be sure the amount included is based upon the period when the payments are expected to be made, not earned.

• Method 3 - Budget To the total amount projected for the current year, you may increase by a percentage by using the feature in the budget program. Select the row first, then click on “Increase by X%,” enter a value and press “Increase” to complete the estimate. A new figure will appear in the budget column.

STAFF SALARIES (Includes Staff & Staff Physicians – if applicable) Salaries of Staff & Staff Physicians can be projected using ledgers and Distribution of Payroll Expense Reports (PPP530). Refer to object code grouping of natural class expenses. The projection figures for Staff Physicians, Staff, Academic Apprentice, Academic Other, and Interns & Residents are automatically being populated from FPM based upon the account owner attributable to their pay distribution lines for the second six months of FY14-15. The salary figures showing in the projection column can be checked, if desired, by taking advantage of a report in FPM. The “Title Group” field is part of the “Monthly Salary” report for Staff & Other Academics under “Overall Reports” in FPM. This helps to identify the salary costs of non-Plan faculty employee categories (i.e., Staff Physicians, Staff, Academic Apprentice, Academic Other and Interns & Residents) needed for the second six-month projection. Creating a pivot table in Excel would permit this data to be sorted by Fund Group/Fund and then Title Group. Discussion and methods 1-3 in the section for Academic Salaries may be used. Include retroactive pay increases determined by collective bargaining agreements. Postgraduate personnel paid through the Graduate Division (i.e., not through the payroll system) should be projected under Financial Aid.

BENEFITS All employer contribution costs regardless of salary type (e.g. academic or staff) are included here. In addition to methods 1-3 described in the section for Academic Salaries, you may want to use a percentage method. • Method 4 - Percentage Method

Divide total benefit costs by the total salary costs for a full year’s worth of data to obtain a percentage (e.g. 30%). Benefit costs are generally higher at the beginning of the calendar year (January –June) due to FICA costs. Multiply the percentage times the projected or budgeted total salary costs. Percentages may be easily obtained from actual data given using the Excel feature described above. Beginning with FY15-16, the employer’s contribution towards UCRP is frozen at the FY14-15 rate, so there’s no need to budget for an increase in the UCRP contribution, but do budget a 0.5% rise in the annual cost of health premiums.

Note: The projected benefit costs for Faculty Ladder and Faculty Temporary are now included on the benefit row based upon the “Last Month’s Actual Benefit Rate (Excluding Vacation) for December reflected in FPM and applied to the salary and fund sources in affect for the second six months of the year per account owner. Therefore, the only calculation that remains to be done is to determine a projected benefit figure for Z’s and the benefit costs of the other academic and staff employees.

NON- PAYROLL EXPENSES Using ledgers or other reports such as the 5-year comparison report available to be generated from the Dean’s Office AFCPL application, departments may project non-payroll expenses such as supplies, equipment, and telephone for the respective category rows. A starting figure that is based on doubling the first half of the year has been automatically calculated. You may keep the amount or change the amount of the projection. Budget estimates may include a percentage increase by using the “Increase by X%” feature described in the Academic Salaries section. Object codes included in the categories may be found in the

(C-17)

Dean’s Office AFCPL application. Rows may be added for categories that currently have no information by using the “Add a Row” feature. Postgraduate Personnel paid through the Graduate Division and charged to “78XXXX” accounts are to be included under Financial Aid. As a convenience, you may use “Other Expense” for budgeting start-up and recruitment types of expenses. A complete listing of the categories is included in the workbook.

TRANSFERS [Transfers In/(Out)] Departments may project incoming/outgoing amounts to/ from outside the School (e.g., from the President’s Office for Gifts or Endowments, etc.) by using any of the following methods • Method 1 - Actual Method

Departments may project amount actually transferred to date if there are no further transactions to be made.

• Method 2 - Actual + Projected Method To the total amount transferred to date add or subtract amounts anticipated to be transferred.

• Method 3 - Budget Departments may project using the original budget for the CY if the commitment remains unchanged. To the total amount projected for the CY, you may increase by a % by using the feature in the budget program. Select the row first, then click on “Increase by X%,” enter a value, and press “Increase” to complete the estimate. A new figure will appear in the budget column.

CARRY FORWARD PRIOR YEAR BALANCE Dean’s Office will carry forward the actual July 1 beginning balance per ledger as appropriate. There is no carry-forward for Contracts & Grants fund group since revenues are reported equal to expenses. ENDING BALANCE - END OF YEAR This is a summation of all projections for the year. This balance will be the Carry Forward Prior Year Balance for the Budget Year Column. AVERAGE BENEFIT RATE This feature provides a calculation of the “average benefit rate” for each separate time-period represented by a column under the “Actual + Projected” tab. The rate displayed in each column should be viewed as guide to determining whether the benefits being projected or budgeted are in-line with present and future expectations or requires further change.

BUDGET PROGRAM REPORTS

The budget program contains a selection of developed reports that summarize the data input by the department or unit. Each selection goes immediately to Excel for viewing and/or printing. Optionally, you may select to go immediately to the printer. In general, reports are created from the options selected at the top of the screen. If your department has multiple divisions, then click on the “Eraser” button on the upper left part of the screen before running the report to obtain information across all divisions.

OVERALL REPORTS Summary Report (Level 1 or 3) – {3-Yr Actual, Projection & Budget} Able to select one, all, or a combination of missions (e.g., Education & Research) rolled up to Level 1 or broken down into more detail revenue and expense lines by natural class reflected at Level 3. Report provides separate columns for the budget year, actual + projection for the current year, budget for the current year, and actual for the prior year. An option has been added to create a column for dollar variances in addition to percentage variances. Summary Report (Level 1 or 3) – {3-Yr With Fund Detail} Rolled up summary by Fund Group with separate sections in the schedule for the current year surplus/(deficit) and ending balance displayed for each individual fund in the group across the annual periods being reported. The report useful for all Fund Groups except Contracts & Grants and Gifts & Endowments where projecting and budgeting is not done down to the level of individual funds. At a glance, a user can see if the FY13-14 projection and FY14-15 budget amounts pertaining to the surplus/(deficit) and ending values for each fund in the group appear reasonable in relation to the prior year actual and the FY13-14 budget. Selection options related to mission, reporting level, and inclusion or exclusion of variance percentages or dollars are identical to the Summary Report (3-Yr Actual, Projection & Budget). Summary Report (Level 1 or 3) – {4-Yr} Rolled up summary of all Fund Groups or By Fund Group. The report is a useful tool to see how close the projection figures for the prior fiscal year came to last fiscal years’ actual numbers as well as comparing the current year projection against the prior year actual and the budget year figures in relation to current year projection values. Selection options related to mission, reporting level, and inclusion or exclusion of variance percentages or dollars are identical to the Summary Report (3-Yr Actual, Projection & Budget).

(D-1)

Click on Report

Selection, then select Mission &

Level

Summary by Mission Report (Level 1 or 3) – {Current Year Projection & Future Year Budget} Able to generate for each fund group/fund a report comparing current year projections attributable to the clinical, education, and research missions (separate columns) against the budgeted amounts for these same missions. Actual + Projected Report (Level 3) – {Current Year 6-Month Actual & 6-Month Projection} This report details actual data by mission and natural class through December of the current year, the unit’s projections for the 2nd half of the current year, and the resulting total. User selects the mission and report is produced at level 3. By Fund Group Summary & Other By Fund Group Reports (Level 1) The “summary” report combines together financial data. Missions may be individually selected or “all missions.” Another option is the “all missions separate” which will then create separate spreadsheet reports for each mission. Comparative data includes actual prior year with all fund groups/funds combined, current year budget and updated projections with all funds combined, and budget year data for each fund group. A variance percentage between budget year and current projected year is provided. The other “By Fund Group” reports are for each fund group (columns) for either the prior year actual, current year projection, or budget year. Each or all mission(s) may be individually selected. Another option is “all missions separate” which will then create separate spreadsheet reports for each mission. Sample report not provided in workbook.

A “Roll-Up Department” checkbox is available for a Department/Institute/ORU where the School has the practice of financially combining together its multiple operating units. This checkbox only becomes active when one of the Fund Group reports is selected. In taking advantage of this option, an affected set of operating units can determine their overall financial condition as a combined whole. The units impacted are Ophthalmology/JSEI, Pathology/Immunogenetics (TTL), Pharmacology/Crump, and Psychiatry/Semel.

By Fund Group Summary Expanded This expanded report includes a separate line at the bottom of the schedule that depicts under each column of the spreadsheet the overall Benefit Rate for all employee groups. This added report row enables a user to evaluate the reasonableness of the benefit costs reported under each major fund group being budgeted as well as the total benefit expenses being projected. The report creation options for this spreadsheet are identical to the “By Fund Group Summary” schedule.

(D-2)

Dean’s Office Support Detail Report This report enables a user to print out all Dean’s Office support items noted in the budget entered through either FPM or the Dean’s Office support tab. Each item is listed along with the specific fund source identified and any explanatory remarks as well as whether the request is new, increase, extension, or continuing and the request status. If there is a desire to generate a print-out of all Dean’s support items captured in the budget rather than a particular fund group/fund, then click on the “Eraser” button in the upper right part of screen in order to clear out the “Fund Grouping” and “Fund” fields displayed and hit the “Run Report” button. If your department has multiple divisions, then click on the “Eraser” button on the upper left part of the screen before running the report to obtain information across all divisions. Only those items with “Request Status” approved or prior approved will appear as revenue on the other budget report(s) impacted by the Dean’s Office funding source(s) selected. Dean’s Office Support 5 Year Detail Report This report displays individual Dean’s s Office support items for the budget year plus 4 future years. If the timing of the release of funds from the Dean’s Office (DO) for a prior approved support item is needed earlier or in a later fiscal year than budgeted, then please inform the DO of the needed change. Any change in timing would be reflected in the AFB as part of the next annual budget cycle, if not handled prior to the finalization of the budget. Dean’s Office Support With No Budgeted Expense This report has been created to aid in determining which approved support items require the corresponding expense to be budgeted. Once the support items are identified, the Department notifies the Dean’s Office whether the expense is embedded in the budget or whether the expenditures need to be added and what they are. If no instructions are received, then an expense amount will be created under “Other Expense” in the amount of the support.

(D-3)

Criteria selections for Dean’s Office

and Health System Support

Reports

Dean’s Office Support Projection Detail This report has been created to permit easy identification of approved FY14-15 Dean’s Office support items across all fund groups/funds for which funding may be requested during the period of January 1 through June 30, 2015. This report reflects the description of each approved DO support item for FY14-15, along with its total funding approved for the current fiscal year. Additionally, this report shows the total DO support requested by fund group/fund from July 1 through December 31 that may be allocated, if desired, to each of the displayed support records as well as a zero dollar value displayed for the second half FY14-15. Fully utilizing all of the features of this report enables a user to see how much total DO support is needed in FY14-15 for each item being funded. Dean’s Office Support Plan Faculty Salary Expense Without Matching Revenue This report displays any instances where a DO funding line sent from FPM to automatically create budgeted faculty expense in the AFB program does not have a corresponding DO support revenue record to offset this cost. To avoid DO funding lines in FPM overriding the true approved level of School support in AFB for a Plan member, all such lines in FPM are treated as “pending” starting in FY15-16. The Dean’s Office is responsible for inputting a corresponding revenue line under the “DO Support” tab in AFB for all prior approved or approved Plan member funding appropriate for this budgeted expense originating from FPM. SAMPLES Selected sample reports follow.

(D-4)

ORGANIZED RESEARCH UNIT _______________SUMMARY REPORT LEVEL 1FISCAL YEAR 2015-16 1/12/2015

10:28:23 AMFund Group: __________________

Proj. FY15 Bud. FY16Actual Budget Projected vs. Act. FY14 Budget vs. Proj. FY15

FY 13-14 FY 14-15 FY 14-15 % Fav/(Unfav) FY 15-16 % Fav/(Unfav)

Education & Research OperationsRevenue Gifts & Endowments Revenue 0 0 0 % 0 %Support from Dean's Office 0 0 0 % 0 %Interest STIP 0 0 0 % 0 %Total Revenue 0 0 0 % 0 %

Expense Staff & Non-Faculty Salaries 0 0 0 % 0 %Benefits 0 0 0 % 0 %Professional & Purchased Services 0 0 0 % 0 %Material and Supplies - Scientific 0 0 0 % 0 %Material and Supplies - General 0 0 0 % 0 %

(D-5) Equipment/Depreciation 0 0 0 % 0 %

Communications 0 0 0 % 0 %Space Rental 0 0 0 % 0 %Other Expense 0 0 0 % 0 %Total Expense 0 0 0 % 0 %

Current Year Surplus / (Deficit) Ed. & Res. Oper. 0 0 0 % 0 %

Prior Year Carry Forward 0 0 0 % 0 %Ending Balance 0 0 0 % 0 %

Prior Year Carry Forward 0 0 0 % 0 %

Ending Balance 0 0 0 % 0 %

ORGANIZED RESEARCH UNIT _______________SUMMARY REPORT WITH STATISTICS LEVEL 1 - ALL MISSIONS 1/12/2015FISCAL YEAR 2015-16 10:31:23 AM

Fund Group: ________________

Act. FY14 Proj. FY15 Bud. FY16Actual Budget Projected Actual vs. Proj. FY14 Budget Projected vs. Act. FY14 Budget vs. Proj. FY15

FY 12-13 FY 13-14 FY 13-14 FY 13-14 % Fav/(Unfav) FY 14-15 FY 14-15 % Fav/(Unfav) FY 15-16 % Fav/(Unfav)

Revenue C&G Revenue 0 0 0 0 0% 0 0 0% 0 0%Sales & Service Revenue 0 0 0 0 0% 0 0 0% 0 0%Gifts & Endowments Revenue 0 0 0 0 0% 0 0 0% 0 0%Indirect Cost Recovery Revenue 0 0 0 0 0% 0 0 0% 0 0%State Appropriations 0 0 0 0 0% 0 0 0% 0 0%Other UC Appropriation Revenue 0 0 0 0 0% 0 0 0% 0 0%Medical Center Recharges/Transfers 0 0 0 0 0% 0 0 0% 0 0%Support from Dean's Office 0 0 0 0 0% 0 0 0% 0 0%Misc. & Interfund Recharges/Transfers 0 0 0 0 0% 0 0 0% 0 0%Interest STIP 0 0 0 0 0% 0 0 0% 0 0%Total Revenue 0 0 0 0 0% 0 0 0% 0 0%

Expense Faculty Salaries 0 0 0 0 0% 0 0 0% 0 0%Staff & Non-Faculty Salaries 0 0 0 0 0% 0 0 0% 0 0%(D

-6) Benefits 0 0 0 0 0% 0 0 0% 0 0%Professional & Purchased Services 0 0 0 0 0% 0 0 0% 0 0%Material and Supplies - Scientific 0 0 0 0 0% 0 0 0% 0 0%Material and Supplies - General 0 0 0 0 0% 0 0 0% 0 0%Equipment/Depreciation 0 0 0 0 0% 0 0 0% 0 0%Communications 0 0 0 0 0% 0 0 0% 0 0%Space Rental 0 0 0 0 0% 0 0 0% 0 0%Other Expense 0 0 0 0 0% 0 0 0% 0 0%Total Expense 0 0 0 0 0% 0 0 0% 0 0%

Other Transfers In/(Out) 0 0 0 0 0% 0 0 0% 0 0%

Current Year Surplus / (Deficit) 0 0 0 0 0% 0 0 0% 0 0%

Prior Year Carry Forward 0 0 0 0 0% 0 0 0% 0 0%

Ending Balance 0 0 0 0 0% 0 0 0% 0 0%

Benefit Rates 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

ORGANIZED RESEARCH UNIT _______________SUMMARY BY MISSION REPORT LEVEL 3FISCAL YEAR 2015-16 1/12/2015

10:39:17 AMFund Group: _________________

Projected Projected Projected Projected Budget Budget Budget Budget14-15 14-15 14-15 14-15 15-16 15-16 15-16 15-16

Clinical Education Research Total Clinical Education Research TotalRevenue Gift Revenue 0 0 0 0 0 0Endowment Revenue 0 0 0 0 0 0Support from Dean's Office (Rev. Side) 0 0 0 0 0 0Total Revenue 0 0 0 0 0 0 0 0

Expense Staff Salaries 0 0 0 0 0 0Benefits 0 0 0 0 0 0Computing Services 0 0 0 0 0 0Temporary Personnel Services 0 0 0 0 0 0Consultants 0 0 0 0 0 0Professional Services - Other 0 0 0 0 0 0Printing & Copying 0 0 0 0 0 0Services - Other 0 0 0 0 0 0Repairs & Maint. - Equipment (Non Computer) 0 0 0 0 0 0

(D-7) Entertainment 0 0 0 0 0 0

Travel 0 0 0 0 0 0Facility 0 0 0 0 0 0Material and Supplies - Scientific 0 0 0 0 0 0Material and Supplies - General 0 0 0 0 0 0Equipment (Computer) 0 0 0 0 0 0Equipment (Non Computer) 0 0 0 0 0 0Telephone 0 0 0 0 0 0Mail & Messenger 0 0 0 0 0 0Space Rental 0 0 0 0 0 0Insurance 0 0 0 0 0 0Other Expense 0 0 0 0 0 0Total Expense 0 0 0 0 0 0 0 0

Current Year Surplus / (Deficit) 0 0 0 0 0 0 0 0

Prior Year Carry Forward 0 0

Ending Balance 0 0 0 0 0 0 0 0

ORGANIZED RESEARCH UNIT _______________ACTUAL + PROJECTED LEVEL 3FISCAL YEAR 2015-16 1/12/2015

10:47:52 AMFund Group: ______________________

Actual Dept Projected Total ProjectedJul 14- Dec 14 Jan 15 - Jun 15 Jul 14 - Jun 15

Education & Research OperationsRevenue Gift Revenue 0 0 0Endowment Revenue 0 0 0Support from Dean's Office (Rev. Side) 0 0 0Total Revenue 0 0 0

Expense Staff Salaries 0 0 0Benefits 0 0 0Computing Services 0 0 0Temporary Personnel Services 0 0 0Consultants 0 0 0Professional Services - Other 0 0 0Printing & Copying 0 0 0Services - Other 0 0 0Repairs & Maint. - Equipment (Non Computer) 0 0 0Entertainment 0 0 0

(D-8) Travel 0 0 0

Facility 0 0 0Material and Supplies - Scientific 0 0 0Material and Supplies - General 0 0 0Equipment (Computer) 0 0 0Equipment (Non Computer) 0 0 0Telephone 0 0 0Mail & Messenger 0 0 0Space Rental 0 0 0Insurance 0 0 0Other Expense 0 0 0Total Expense 0 0 0

Current Year Surplus / (Deficit) Ed. & Res. Oper. 0 0 0

Prior Year Carry Forward 0 0 0Ending Balance 0 0 0

1/12/2015ORGANIZED RESEARCH UNIT __________________ 11:09:36 AM

All Funds All Funds All Funds All Funds Comp PlansContracts &

GrantsGifts &

Endowments ICRSales & Services

State, Suppl. Tuition & Other Total Variance

Projected Actual Budget Projected Budget Budget Budget Budget Budget Budget Budget Budget to

13-14 13-14 14-15 14-15 15-16 15-16 15-16 15-16 15-16 15-16 15-16 ProjectedRevenue Net Patient Care & MAP Facility Reve 0 0 0 0 0 0 0 0 0 0 0 0%Other Comp. Plan Revenue 0 0 0 0 0 0 0 0 0 0 0 0%C&G Revenue 0 0 0 0 0 0 0 0 0 0 0 0%Sales & Service Revenue 0 0 0 0 0 0 0 0 0 0 0 0%Gifts & Endowments Revenue 0 0 0 0 0 0 0 0 0 0 0 0%Indirect Cost Recovery Revenue 0 0 0 0 0 0 0 0 0 0 0 0%State Appropriations 0 0 0 0 0 0 0 0 0 0 0 0%Supplemental Tuition (PDST) 0 0 0 0 0 0 0 0 0 0 0 0%Other UC Appropriation Revenue 0 0 0 0 0 0 0 0 0 0 0 0%CPN/SCN Recharges 0 0 0 0 0 0 0 0 0 0 0 0%Medical Center Recharges/Transfers 0 0 0 0 0 0 0 0 0 0 0 0%Support from Dean's Office 0 0 0 0 0 0 0 0 0 0 0 0%Misc. & Interfund Recharges/Transfers 0 0 0 0 0 0 0 0 0 0 0 0%Interest STIP 0 0 0 0 0 0 0 0 0 0 0 0%Dean's Tax 0 0 0 0 0 0 0 0 0 0 0 0%Total Revenue 0 0 0 0 0 0 0 0 0 0 0 0%

(D-9)

Expense Faculty Salaries 0 0 0 0 0 0 0 0 0 0 0 0%Staff Physician Salaries 0 0 0 0 0 0 0 0 0 0 0 0%Staff & Non-Faculty Salaries 0 0 0 0 0 0 0 0 0 0 0 0%Interns and Residents Salaries 0 0 0 0 0 0 0 0 0 0 0 0%Benefits 0 0 0 0 0 0 0 0 0 0 0 0%Professional & Purchased Services 0 0 0 0 0 0 0 0 0 0 0 0%Material and Supplies - Scientific 0 0 0 0 0 0 0 0 0 0 0 0%Material and Supplies - General 0 0 0 0 0 0 0 0 0 0 0 0%Equipment/Depreciation 0 0 0 0 0 0 0 0 0 0 0 0%Malpractice Insurance 0 0 0 0 0 0 0 0 0 0 0 0%Communications 0 0 0 0 0 0 0 0 0 0 0 0%Space Rental 0 0 0 0 0 0 0 0 0 0 0 0%Other Expense 0 0 0 0 0 0 0 0 0 0 0 0%Total Expense 0 0 0 0 0 0 0 0 0 0 0 0%

Other Transfers In/(Out) 0 0 0 0 0 0 0 0 0 0 0 0%

Current Year Surplus / (Deficit) 0 0 0 0 0 0 0 0 0 0 0 0%

Prior Year Carry Forward 0 0 0 0 0 0 0 0 0 0 0 0%

Ending Balance 0 0 0 0 0 0 0 0 0 0 0 0%

DAVID GEFFEN SCHOOL OF MEDICINE AT UCLABY FUND GROUP - ALL MISSIONS - LEVEL 1

Budget 2015-16

1/12/2015ORGANIZED RESEARCH UNIT __________________ 11:15:02 AM

All Funds All Funds All Funds All Funds Comp PlansContracts &

GrantsGifts &

Endowments ICRSales & Services State

Suppl. Tuition & Other UC Total Variance

Projected Actual Budget Projected Budget Budget Budget Budget Budget Budget Budget Budget Budget to

13-14 13-14 14-15 14-15 15-16 15-16 15-16 15-16 15-16 15-16 15-16 15-16 ProjectedRevenue Net Patient Care & MAP Facility Reven 0 0 0 0 0 0 0 0 0 0 0 0 0%Other Comp. Plan Revenue 0 0 0 0 0 0 0 0 0 0 0 0 0%C&G Revenue 0 0 0 0 0 0 0 0 0 0 0 0 0%Sales & Service Revenue 0 0 0 0 0 0 0 0 0 0 0 0 0%Gifts & Endowments Revenue 0 0 0 0 0 0 0 0 0 0 0 0 0%Indirect Cost Recovery Revenue 0 0 0 0 0 0 0 0 0 0 0 0 0%State Appropriations 0 0 0 0 0 0 0 0 0 0 0 0 0%Supplemental Tuition (PDST) 0 0 0 0 0 0 0 0 0 0 0 0 0%Other UC Appropriation Revenue 0 0 0 0 0 0 0 0 0 0 0 0 0%CPN/SCN Recharges 0 0 0 0 0 0 0 0 0 0 0 0 0%Health System Recharges/Transfers 0 0 0 0 0 0 0 0 0 0 0 0 0%Support from Dean's Office 0 0 0 0 0 0 0 0 0 0 0 0 0%Misc. & Interfund Recharges/Transfers 0 0 0 0 0 0 0 0 0 0 0 0 0%Interest STIP 0 0 0 0 0 0 0 0 0 0 0 0 0%Dean's Tax 0 0 0 0 0 0 0 0 0 0 0 0 0%Total Revenue 0 0 0 0 0 0 0 0 0 0 0 0 0%

(D-10)

Expense Faculty Salaries 0 0 0 0 0 0 0 0 0 0 0 0 0%Staff Physician Salaries 0 0 0 0 0 0 0 0 0 0 0 0 0%Staff & Non-Faculty Salaries 0 0 0 0 0 0 0 0 0 0 0 0 0%Interns and Residents Salaries 0 0 0 0 0 0 0 0 0 0 0 0 0%Benefits 0 0 0 0 0 0 0 0 0 0 0 0 0%Professional & Purchased Services 0 0 0 0 0 0 0 0 0 0 0 0 0%Material and Supplies - Scientific 0 0 0 0 0 0 0 0 0 0 0 0 0%Material and Supplies - General 0 0 0 0 0 0 0 0 0 0 0 0 0%Equipment/Depreciation 0 0 0 0 0 0 0 0 0 0 0 0 0%Malpractice Insurance 0 0 0 0 0 0 0 0 0 0 0 0 0%Communications 0 0 0 0 0 0 0 0 0 0 0 0 0%Space Rental 0 0 0 0 0 0 0 0 0 0 0 0 0%Other Expense 0 0 0 0 0 0 0 0 0 0 0 0 0%Total Expense 0 0 0 0 0 0 0 0 0 0 0 0 0%

Other Transfers In/(Out) 0 0 0 0 0 0 0 0 0 0 0 0 0%

Current Year Surplus / (Deficit) 0 0 0 0 0 0 0 0 0 0 0 0 0%

Prior Year Carry Forward 0 0 0 0 0 0 0 0 0 0 0 0 0%

Ending Balance 0 0 0 0 0 0 0 0 0 0 0 0 0%

Benefit Rates 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

* Ending balance may differ from Beginning Balance due to accounts/funds not owned by department.

DAVID GEFFEN SCHOOL OF MEDICINE AT UCLABY FUND GROUP - ALL MISSIONS - LEVEL 1

Budget 2015-16

ORGANIZED RESEARCH UNIT _______________ 1/12/2015DEAN'S OFFICE SUPPORT DETAIL REPORT - ALL MISSIONS 11:26:42 AMFISCAL YEAR 2015-16

CategoryRequest Status

Review Type Description Source

Fund Group Fund Amount Mission Remark DO Type Ref ID FP ID

OtherPr Appr Cont Program Support XXXX DEAN_06 GEN GEN - E test2 Other 1600Pending New Equipment Support DDDD DEAN_05 ICR 09549 - E test5 Other

Total Other -

Grand Total -

(D-11)

ORGANIZED RESEARCH UNIT _______________ 1/12/2015APPROVED DEAN'S OFFICE SUPPORT WITH NO BUDGETED EXPENSE 11:27:42 AMMISSION/CLINICAL - REVIEW TYPES/ALL - DO TYPES/ALLFISCAL YEAR 2015-16

Fund Group: Indirect Cost RecoveryFund: 09549

CategoryRequest Status

Review Type Description Source

Fund Group Fund Amount Mission Remark

DO Type Ref ID

Budgeted Expense

Embedded Y/N? *

Other

Appr New Special Programs DEAN_05 ICR 09549 - R Dr. Orrin's Research Center OtherTotal Other -

Grand Total -

* NOTE: If Budgeted Expense Associated With The Above Approved Support Is NOT Already Embedded Within AFB, Provide The Dean's Office With a List Of Expenditures To Be Added Into The Budget Program. If The Dean's Office Receives No Instructions On How To Treat Each Support Item Listed In This Report, Then An Expense Amount Equivalent To The Approved Support Will Be Created Under "Other Expense."

(D-12)

WRITE-UPS FOR THE BUDGET PROCESS Any necessary accompanying supporting documents may be saved with the budget program and transmitted electronically to the Dean’s Office. WRITE-UPS TAB:

The following are key features of the Writeup tab:

1. An ability to tell what document “write-up” types haven’t yet been sent to the Dean’s Office by looking at what’s listed under “Outstanding Writeup Type”

2. An ability to know the exact “write-up” document(s) already sent to the Dean’s Office. Every

document sent can be opened for viewing and resent, if an updated version needs to replace the original. Resending a “write-up” before locking the budget program (AFB) overwrites the original document. Resending a “write-up” after locking the AFB creates a document with the same file name, along with an added number at the end.

3. An ability to open and save the faculty salary adjustment instructions and information by clicking

on “Open Template File” button a. A pop-up box comes up for clinical departments with established Basic Science and Clinical

Compensation Plans that permits opening up both sets of forms or one at a time. Instructions for the overall process are as follows: CAO’s Letter – A summary level cover letter as to the major programmatic and financial factors influencing significant variations in the department’s FY13-14 projection and FY14-15 budgeted values compared to the FY12-13 actual and the final FY13-14 budget.

(E-1)

Write-up Type

Select Drive

Write-up File Write-up Type(s) Not Yet

Sent To Dean

2015-16 Write-up Type(s) Already

Sent To Dean

Access Faculty Info Template(s)

Support Requests For support requests submitted to the School of Medicine (DGSOM), only new, increase, or extension requests pertaining to the education and research missions will be entertained. As is the case with Health System support, funding from the DGSOM that is not expiring as of the end of June 2015 will continue uninterrupted for FY2015-16. In composing a business plan justifying each individual DGSOM support request, please write or copy the document and/or Excel spreadsheet(s) in Word or Excel rather than a MAC format, so that it can be transmitted to our server. The AFB application is also able to accommodate PDF files with this method. Each file can be saved either to the default directory on the budget program which is C:\All Funds Budget\File name or to another directory. Once the file is created, it can be retrieved from the program. In the middle box, the default drive is C:\All Funds Budget. The files for this drive are in the right box. If the file was saved in a different directory, the directory can be accessed by pull down menu under “Select Your Drive.” The files will appear in the right box. After highlighting the file, it can be opened from the program. To send the file to the Dean’s Office – Close the file in Word. Click on “Support Requests,” select the drive that the file was saved in and click on the file name under “Select your write-up file” and click on “Send the Selected File to DO.” A message stating that the file was sent should appear. Each file sent will appear in the “Writeups Already Sent” box. Other Write-ups Write-ups on revenue/expense variances and other documents meant to assist with the fiscal review of the budget should be included as material attached under the “Writeups” tab. Any write-up done outside of the budget program on income and/or expense variances, or other information that is deemed informational to help the Dean’s Office better understand the financial workings of the department should be attached under the “Writeups” tab for access by the assigned fiscal reviewer in the Dean’s Office. The Word or Excel file can be retrieved from the budget program. If the program was saved as C:\All Funds Budget\File name, it will appear in the right box. If the file was saved in a different directory, the directory can be accessed by pull down menu under “Select Your Drive.” After highlighting the file in the right box, it can be opened from the program To send the file to the Dean’s Office - Close the file in Word or Excel. Click on “Other Docs,” and “Select your Drive” that the file was saved in and click on the file name under “Select Your Writeup file.” Click on “Send the Selected File to DO.” A message stating that the file was sent should appear. Each file sent will appear in the “Writeups Already Sent” box.

(E-2)

STATUS TAB This tab reflects important dates associated with the submission and finalization of a department’s budget package and will be updated if there are changes. It also has a mechanism for each department to inform the Dean’s Office that they have completed their budgets.

The rows that are in red are for department use. When you have finished your budget, click on “1 Dept completed budget”. A message stating “This will lock your budget with choices of “yes”, “no”, and “cancel”. Click “yes” and it will notify the Dean’s Office that you are done. The three locks under the fiscal year date above the Status tab indicates whether the budget is unlocked (green) and you can update, or locked (red) and you are unable to update. If you have locked the budget inadvertently, contact the Dean’s Office Fiscal Reviewer to get the budget unlocked. Even when the budget is locked (the first lock on the left) you may view data, export to excel, and print reports. The second lock is the “PF lock” which is for Plan Faculty (This lock only applies to Basic Science & Clinical Departments). When a department enters a completion date, the Plan Faculty will also lock. However, we have allowed flexibility in that the Plan Faculty may be unlocked for further updating transmissions from FPM while the rest of the budget is locked from departmental input. Contact the Dean’s Office Academic Reviewer for unlocking the Plan Faculty. The third lock is the “Support lock” which affects the data entry on the DO (Dean’s Office) Support Tab. When the department enters a completion date, the Support will also lock. Contact the Dean’s Office Fiscal Reviewer to get the Support unlocked. Upon the issuance by the Dean’s Office of a formal request for budgetary changes, the budget will be unlocked for update by the department. When those changes are completed, click on the row indicated with “Final Changes completed by department”. A message stating “This will lock your budget with choices of “yes”, “no”, and “cancel”. Click “yes” and it will notify the Dean’s Office that you are done. After the final changes have been completed by your department and the status bar marked, forward a list of those changes to the Dean’s Office Fiscal Reviewer.

(F-1)

Locked/ Unlocked to Dept

2015-16

POLICY REFERENCE LIST

(G-1)

POLICY REFERENCES UCLA Financial Policy

Web address: http://www.policies.ucla.edu/businessfinance.htm Principles of Financial Management-Policy, Principles, Responsibilities

Campus Budget Information Gateway (C-BIG) - UCLA Office of Academic Planning & Budget

Web address: http://www.apb.ucla.edu/cbig.html NIH Salary Cap Limits Summary

Web address: http://grants1.nih.gov/grants/policy/policy.htm Under Policy Resources, select Salary Cap Summary

UC Academic Personnel Manual & Scales

Web address: http://www.ucop.edu/academic-personnel/academic-personnel-policy/index.html Select section of Academic Personnel Manual Desired

Web address: http://www.ucop.edu/academic-personnel/compensation/index.html

Select Academic Salary Scales. Latest period is July 1, 2014 Historic scales are also available.

Regents' Compensation Plan

Web address: http://www.ucop.edu/academic-personnel/_files/apm/apm-670.pdf APM 670-Health Sciences Compensation, July 2012; Appendix A-Philosophy Appendix B Guidelines on Occasional Outside Professional Activities by Health Sciences

Compensation Plan Participants, July 2012. Appendix C- Campus Accounting & Budgeting Methods

Web address: http://www.ucop.edu/academic-personnel-programs/_files/apm/apm-671.pdf APM 671-Health Sciences Compensation, July 2015, Appendixes A, B, C, & D

UCLA School of Medicine Implementation Procedures under the UC Health Sciences

Web address: http://www.deans.medsch.ucla.edu/academic/SOM%20implementing%20procedures%203-5-14.pdf

Compensation Plan, effective July 1, 2012. New draft implementation procedures for APM 671 are currently under review.

Department's Compensation Plan Bylaws/Procedures/Rules or Regulations

Contact your department administration on compensation plans.

UCLA Campus Human Resources Web address: https://www.chr.ucla.edu/hr-administration

1) "Policies & Labor Contracts" 2) "HR Administration" -Compensation & Classification 3) Go to Title & Pay Plan for salary ranges

UC Accounting Manual Chapters

Web address: http://policy.ucop.edu/manuals/accounting-manual.html D-371-12.1, Disbursements: Accounting for and Tax Reporting of Payments

Made Through the Vendor System (look under TAXES) H-214-7, Heatlh Care Services: Professional Fees H-214-75, Health Sciences Compensation Plans P-196-11, Payroll: Accounting For and Tax Reporting of Mandatory

Deductions and Insurance Benefit Contributions P-196-37, Payroll: Health Sciences Compensation

ROW CATEGORIES & MAPPING

(G-2)

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