PowerPoint Presentation

Budget TrainingPresented byKatrina Eskins, Budget Manager

FOAPAL transaction codingThe FOAPAL is an acronym representing each element of the Chart of Accounts:Fund Where the money comes fromOrganization Who is spending the moneyAccount What is the money spent forProgram Why the money is collected or spent This is primarily a financial reporting designation and usually defaults with the org examples include Academic, Support, and Administrative.Activity An optional code not currently usedLocation An optional code not currently used

WhyWho WhatWhereFund where

FIMS Fund 4891http://www.marshall.edu/wpmu/finance/chart-of-accounts/ Some Funds include:FundDescriptiontypeRetain balanceEducation and General Tuition Allocation funds119001Academic Affairs E&G Allocationsoperating onlyno119002Administrative E&G Allocationsoperating onlyno119004E&G Allocation for Pooled personal servicespersonal services onlyno119007Institutional E&G Allocationoperating onlyno119008Continuing E&G Allocationoperating and pers servyes159401E&G Allocations - SOMoperating and pers servyes189001Academic Affairs E&G Allocations - COHPoperating onlyno189004E&G Allocation for Pooled personal servicespersonal services onlynoFee Funds119003E-Courseoperating and pers servyes119005Other Fee Revenueoperating and pers servyes159405Other Fee Revenue - SOMoperating and pers servyes189005Other Fee Revenue - COHPoperating and pers servyesGrant/Gift Funds119301Non-Federal Grant/Gift - Unrestroperating and pers servyes159501Non-Federal Grant/Gift - Unrestr - SOMoperating and pers servyes189301Non-Federal Grant/Gift - Unrestr - COHPoperating and pers servyes212501College Federal Work Studypersonal services onlynoAuxiliary Funds309101Housing and Dining Operationsoperating and pers servyes379101Parking Operationsoperating and pers servyesAccountAccount A five or six character code used to classify revenues & expenditures by type and spending categories. It defines WHAT kind of revenue you are depositing, or for what you are spending funds. 5xxxxx - Revenue 6xxxx - Payroll and fringe benefit expenses 7xxxx - General expenses 8xxxx TransfersFor budget purposes, the account indicates the type of budget transaction resulting in funding increases and decreases.

Budget Account CodesPersonal Services Budget Account Codes 60011 Faculty Salaries 60019 College Work Study 60012 Non-classified Salaries 6001C2 Summer School 60013 Classified Salaries 6001E Annual Increment 60014 Extra Help 6001R Faculty Research 60015 Graduate Assistants 6001S Faculty Stipend 60016 Student Assistants 6001T Cell Phone Stipend 60017 Part Time Faculty 6001U Internet Stipend 60018 Casual Help 600FB Fringe Benefits 600FR Fringe Budget Reserve (new in FY13) Other Budget Account Codes70001 Balance Forward budgets70002 Allocated Revenue Budget (Operating funds provided by revenue budget primarily used in revenue and auxiliary funds.)70003 Budget Permanent Adjustment (Adjusts base Allocations for future years)70004 Temporary Budget Adjustment (One time Allocation for current year)70006 E&G Fee Base Allocation (Continuing base allocation from Tuition)70007 Appropriation Budgets (Allocations from State Appropriations or Lottery)70008 Offset for Personal Services budgets (This negative budgets should total all the 6XXXX series budgets)70009 Future Commitment Budget (Provides funds to cover future year portions of POs) 70017 E&G Fee Annual Allocation (One time allocation from Tuition)70018 Budget for non-mandatory cash transfers 70019 Budget for Indirect Costs cash transfers70023 Budget for Internal Services Reimbursement

FGIBDSR - Notes on budget of org 1234.

FGIBSUM Available Balance by account type

Budget TransfersFunds must be the same.Totals should match.Budget Transfers may be requested by completing a budget transfer form available on the accounting forms web page and submitting via email to BudgetOffice@marshall.edu. This transfer moves funds from org 1000 to org 2000 in fund 123456 using account number 70004.Transfer requests must be routed through appropriate approval such as Academic Affairs or SOM finance.

Other transfer request examples:

Please feel free to contact the budget office at any time with questions regarding how to complete a transfer request in order to accomplish the desired funding change.

Personnel Action Request Formhttp://www.marshall.edu/human-resources/forms/Before Starting a PAR or PAFMake sure you have permission to hire.Check your effective dates and deadlines:Calendars: http://www.marshall.edu/wpmu/finance/payroll-calendar/http://www.marshall.edu/wpmu/academic-affairs/calendar-of-due-dates/ http://muwww-new.marshall.edu/human-resources/Check that you have the employees current personal information. PPAIDEN - request access from HR:http://muwww-new.marshall.edu/human-resources/files/downloads/2011/11/HR-SERV-FORM-12.pdfCheck your budget NBAPBUD (pooled positions)There needs to be money in the account (see position number guide), not just available balance in the fund/orgPermissionto HireNon-Classified positionsClassified Exempt positionsMURC positionshttp://muwww-new.marshall.edu/human-resources/files/downloads/2011/10/Proposed-Appointment-Form.pdfRequest for permission to hire:Classified Non-Exempt Positionshttp://muwww-new.marshall.edu/human-resources/files/downloads/2011/10/Candidate-Disposition-Form.pdf

http://muwww-new.marshall.edu/human-resources/files/downloads/2011/10/Interview-Rating-Form.pdfTo: Department ContactFrom: Debra Hart Director of Equity ProgramsDate: October 24, 2012Subject: Permission to Hire Notification for New Employee

This memo serves as confirmation of approval to hire Incumbent Name for the position of Position Title (#000NUM). The following steps must be completed prior to the start of employment:Employment Requirements:Background Check A background check must be completed for all new regular-status, benefits-eligible employees prior to the individuals reporting date.The Release Form is available on the web at: http://www.marshall.edu/hr/forms/. The form should be completed and returned to HRS as soon as possible. The employee will not be placed on the Payroll until the background check is completed.I-9 Form completion Employees must complete Employee Eligibility Verification per federal law. Lists of acceptable documents that establish identity and employment eligibility can be reviewed by accessing the HRS Forms web site and clicking on the Adobe INS Form I-9 at http://www.marshall.edu/human-resources/forms/. (Open the form and scroll down to Page 3 of 3.) New employee must present appropriate identification(s) in person. The employee will not be placed on the Payroll until the I-9 is completed. An employee may not report to work until the I-9 form is completed.Educational Verification New employees (classified and non-classified staff) must submit educational verification (e.g. diplomas, transcripts, certifications) to Human Resource Services prior to the individuals reporting date. Documents may be submitted via email to recruiting@marshall.edu, or hard copy may be mailed/delivered to Human Resource Services (207 OM). The employee will not be placed on the Payroll until the transcript/certification is on file.Benefits If this is a benefits-eligible position, please register the employee for a Benefits Enrollment Workshop at http://www.marshall.edu/wpmu/human-resources/benefits-enrollment-session-request/as soon as the position is formally accepted. This will enable Human Resource Services to expedite the benefits process. Please notify the employee that copies of a marriage certificate and birth certificate(s) for all insured dependents must be submitted at the time of the Benefits Enrollment Workshop.PAR Process a PAR through the appropriate channels as quickly as possible to assure your new employee is placed on the payroll in a timely manner in conjunction with their employment date.Banner Requirements:Data Form Complete and submit the Banner HR Person Data Form which can be accessed at the HRS Forms web site at http://www.marshall.edu/human-resources/forms/. TrainingIf access to the Banner Administrative Information System is required for this position, Basic Banner Navigation training must be completed prior to any privileges being granted to access the various modules. Refer to http://www.marshall.edu/wpmu/human-resources/training/ for MUINFO account information and to register your new employee in Basic Navigation training.General University ServicesRefer to Arriving Employee Information at http://www.marshall.edu/wpmu/human-resources/resources/arriving-employee-information/ You may wish to print out the listing because some of the items in the arriving employee information list are done by the new employee as well as others, such as the crucial items listed above. The list will guide you and your new employee through the necessary steps for beginning employment at Marshall University.

Banner HR PrivilegesView Process profileEmployee Identification and Demographic InformationPPAIDEN Identification and Demographic info POIIDEN Employee Search FormGOAINTL International Information PEAEMPL Employment Information Position Budget and Funding informationNBAPBUD Position Budget NBAJOBS Employee Jobs NBIJLST Employee Job Inquiry NBAPOSN Position Definition Organization/Position InformationNBIPORG Position List By Organization NBIPINC Position Incumbent List FTVORGN Organization Code Validation FormEmployee Pay and Leave informationPEIETOT Employee Year To Date Totals PEIJTOT Job Year To Date Totals PEIJHIS Employee Job HistoryPEILHIS Employee Leave History PEALEAV Employee Leave Balances Pooled Position Number GuideReview budget for position in Banner using NBAPBUD and FGIBDSRPosition TitleTypePosition number *Account numberExtra Help Hourly per hour Salary per dates141234 41123460014Graduate AssistantSalary per dates15123460015Student Assistant Hourly per hour Salary (RA) per dates161234 61123460016Part-time FacultySalary17123460017Casual Hourly per hour Salary lump sum or dates181234 81123460018Work StudyHourly Initiated through Financial Aid - workflow19123460019Summer SchoolSalaryC212346001C2OvertimeLump sum past dates include calculation1F12346001FFaculty StipendsSalary per dates or lump sum1S12346001SFaculty ResearchSalary per dates or lump sum1R12346001RCell Phone StipendsStipend per month1T12346001TInternet StipendsStipend per month1U12346001U* Last four digits of position number will be org number. The example positions are paid from org 1234.

Full time regular status positions must start on the first day of a pay period and may not be back dated.

1122Pooled positions must include a begin and end date which may not overlap fiscal years.Please include full name as it appears on Social Security Card Last name, First name and full middle name.333Include accurate Social Security and MU 901 numbers. If prospective employee does not have a 901 number, Human Resources will assign.444Obtain accurate employee residence and demographic information at point of contact.455Include the department/org in which the employee will be working.66Include a race designation based on the following.Jan, Mar, May, Jul, Aug, Oct, Dec 1st and 17th;

Apr, Jun, Sep, Nov 1st and 16th; Feb 1st and 15th.

Racial Designations

789101111127891012Make sure that the Title matches the position number. Refer to the Position Number Guide. Make sure that the position and Title match. The last four digits of the position number will need to match the org listed for pooled positions. If this is a new regular status employee and a new position number is to be assigned please write TBD. Indicate how the employee is to be paid. This should match the position number and title. Regular status employees are per year. Others are per hour, semester, term or dates, etc.Enter the fund and org that the position will be paid from. If there is more than one fund/org combination enter see below and detail it in the Explanatory Remarks section. Note: the last four digits of the position number will need to match the org listed for pooled positions. Make sure budget is available in the fund/org/account. If needed, request budget transfer.For a regular status employee who is not full time, the percentage (FTE) should be indicated.11The current salary or rate should be entered with consideration to the type of position. It must match the position number and title and be consistent with the Per description entered in 10.

13141314Carefully choose the most applicable type of personnel action. For example if a change is being made in accordance with a reclassification determination, the action would be Reclassification and not Rate Change and/or Title Change. Use the Explanatory Remarks section to explain the requested action more completely:If this is an hourly position or a stipend include calculations of the total amount to encumber.If there is more than one funding source indicate each fund/org, the percentage and the dollar amount. Percentages must round to 2 decimal places. For example, we are unable to spit a $10,000 salary $8,620 (86.2%) and $1,380 (13.8%). We will be required to round to$ 8,600 and $1,400. If the position is being paid from a MURC account, enter the MURC fund/org Make comments regarding anything relevant to the employment, pay or funding of the position.Please include as much information as possible. The state requires us to code LOA, Dismissals, Resignations, etc for their records.

1515Make sure that the PAR is routed to the appropriate people. If this is a MURC position, make sure that it gets a MURC signature. If your department is under Academic Affairs, make sure that it goes to the Academic Affairs budget office.16Attachments. If an attachment is necessary make sure that it is attached and referenced on the PAR itself. Make sure all authorization forms and time sheets are filled out completely and match the information that is on the PAR.Budget Managereskinsk@marshall.eduPhone: 304-696-7096Katrina EskinsSenior Budget Analystferguson51@marshall.eduPhone: 304-696-6232Michael FergusonContact InformationBudget Office/Finance Links:www.marshall.edu/wpmu/financeHuman Resources Forms Link:http://www.marshall.edu/human-resources/forms/

BudgetOffice@marshall.eduBudgetMARSHALL UNIVERSITYBUDGET TRANSFER FORMFY2012Transaction Date:06/04/12Doc Total20,000.00Accounting Period:FROMTOFUNDORGACCT*AMOUNTFUNDORGACCT*AMOUNT12345610007000410,000.0012345620007000410,000.00TOTAL**10,000.00TOTAL**10,000.00Purpose:Moving funds for for printer purchase.APPROVED:DEAN/DIRECTORDATEVICE PRESIDENTDATETransfer #BUDGET OFFICEDATEDateUse Personal Services and Fringe Benefit Account Numbers on funds beginning with zero (0).*Account No 70003 - Permanent Adjustment*Account No 70004 - Temporary Adjustment

&RDOC# ________________________&C&P of &N

CashMARSHALL UNIVERSITYFUND TRANSFER FORMFY2011FROMTOFUNDORGACCT*AMOUNTFUNDORGACCT*AMOUNT12345640858010210,000.00040858010210,000.0010,000.0010,000.0020,000.00Purpose:Transfer revenue to cover portion of MOVC Debt ServiceAPPROVED:DEAN/DIRECTORDATEVICE PRESIDENTDATETransfer #ACCOUNTING OFFICEDATEDate