Budget Training

1. Budget Training Presented by Katrina Eskins, Budget Manager

2. FOAPAL –transaction coding Where Why Who What • The FOAPAL is an acronym representing each element of the Chart of Accounts: • Fund – Where the money comes from • Organization – Who is spending the money • Account – What is the money spent for • Program – 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 used • Location – An optional code not currently used

3. Fund – ‘where’ FIMS Fund 4891 http://www.marshall.edu/wpmu/finance/chart-of-accounts/

4. Some Funds include:

5. Account • Account – 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 – Transfers • For budget purposes, the account indicates the type of budget transaction resulting in funding increases and decreases.

6. Budget Account Codes • Personal 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 Codes • 70001 – Balance Forward budgets • 70002 – 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 transfers • 70023 – Budget for Internal Services Reimbursement

8. FGIBDSR - Notes on budget of org 1234.

9. FGIBSUM – Available Balance by account type

10. 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. Budget Transfers Transfer requests must be routed through appropriate approval – such as Academic Affairs or SOM finance. Funds must be the same. Totals should match. This transfer moves funds from org 1000 to org 2000 in fund 123456 using account number 70004.

11. 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.

12. http://www.marshall.edu/human-resources/forms/ Personnel Action Request Form

13. Before Starting a PAR or PAF • Make 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 employee’s current personal information. PPAIDEN - request access from HR: • http://muwww-new.marshall.edu/human-resources/files/downloads/2011/11/HR-SERV-FORM-12.pdf • Check your budget NBAPBUD (pooled positions) • There needs to be money in the account (see position number guide), not just available balance in the fund/org

14. To:                        Department Contact • From:                    Debra Hart •                              Director of Equity Programs • Date:                    October 24, 2012 • Subject:                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 individual’s 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 individual’s 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/.  • Training If 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 Services • Refer 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. Permission to Hire Request for permission to hire: Non-Classified positions Classified Exempt positions MURC positions http://muwww-new.marshall.edu/human-resources/files/downloads/2011/10/Proposed-Appointment-Form.pdf Classified Non-Exempt Positions http://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.pdf

15. Banner HR Privileges View Process profile

16. Pooled Position Number Guide Review budget for position in Banner using NBAPBUD and FGIBDSR * Last four digits of position number will be org number. The example positions are paid from org 1234.

17. 1 2 3 3 4 4 4 6 5 Full time regular status positions must start on the first day of a pay period and may not be back dated. 1 Feb – 1st and 15th. Apr, Jun, Sep, Nov – 1st and 16th; Jan, Mar, May, Jul, Aug, Oct, Dec – 1st and 17th; Pooled 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. 2 Include accurate Social Security and MU 901 numbers. If prospective employee does not have a 901 number, Human Resources will assign. 3 4 Obtain accurate employee residence and demographic information at point of contact. 5 Include the department/org in which the employee will be working. 6 Include a race designation based on the following.

18. Racial Designations

19. 7 8 9 10 11 11 12 7 • Make 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. 8 The 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. 9 • 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. 10 • 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. 11 For a regular status employee who is not full time, the percentage (FTE) should be indicated. 12

20. 13 14 • Carefully 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’. 13 14 • 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.

21. 15 • Make 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. 15 • Attachments. • 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. 16

22. Contact Information… Budget Manager eskinsk@marshall.edu Phone: 304-696-7096 Katrina Eskins Senior Budget Analyst ferguson51@marshall.edu Phone: 304-696-6232 Michael Ferguson BudgetOffice@marshall.edu Budget Office/Finance Links: www.marshall.edu/wpmu/finance Human Resources Forms Link: http://www.marshall.edu/human-resources/forms/