business analysis business requirements document university

Business Analysis ndash UITS 11202008

Version 11 of 54

BUSINESS ANALYSISBusiness Requirements Document

University of Arizona

BUDGETS


Version 11 Page 2 of 54

Table of contents

1 PURPOSE OF THIS DOCUMENT4

2 DOCUMENT MANAGEMENT 4

21 Contributors 4

22 Version Control 5

3 Budget Process Overview6

31 Background6

32 Objectives 6

33 BudgetsAccounts Overview 7

34 Budget Definitions12

35 Financial Records System (FRS)14

36 Personal Services Operating System (PSOS)16

4 The Budgets 16

41 Operating Budget16

42 Sponsored Projects 24

43 Agency Accounts28

44 Scholarship Accounts 29

45 Plant Budget 33

46 Auxiliary Budgets35

5 Managing the Budgets 38

51 The Budget Office 38

52 Systems Control38

53 Sponsored Projects Services38

54 Budgeted Departments 40

55 Arizona State Legislature 40

56 Arizona Board of Regents (ABOR)40

57 Strategic Planning and Budget Advisory Committee (SPBAC) 41

6 Modifying the Budgets 41

61 Request for Budget Change41

62 Personnel Action Form44

63 Position Control Form 45



64 Automatic Budget Reallocation45

65 Automatic Budget Calculation 48

7 Budget Reporting48

8 Business Rule Summary49

9 ACRONYMS52



1 PURPOSE OF THIS DOCUMENT

The purpose of this document is to provide business analysis of current processes andprocedures of Budgeting that may be used to drive future improvements to thoseprocesses and procedures

2 DOCUMENT MANAGEMENT

21 Contributors

Role Department Name

Owner UITS PMO Rod Johnson

Project Manager HRFSO HRAA Team

Contributor Budget Office Jim Florian

Contributor Budget Office Ravi Bhat

Contributor UITS Matt Shimel

Contributor UITS Mike Lee

Contributor UITS John Wilson

Contributor Systems Control Pris Cantu

Contributor Budget Office Kathy Whisman

Contributor Financial Aid Gail Nazarenko

Contributor Financial Aid LaJeana Hall

Contributor FSO-Financial Mgt Cindy Robison

Contributor Sponsored Projects Lori Schultz

Contributor Sponsored Projects Paul Sandoval



22 Version Control

Date Version Author Sections Amendment

092508 10 Rod Johnson All Final

092908 11 Rod Johnson 345 Final



3 Budget Process Overview

31 Background

The current system used to create the budget was installed in 1979 as a packagepurchased from Integral Systems In addition the Financial Records System (FRS)was installed 1988 Analysis is needed to capture the current University of Arizonarsquosbudget processes and requirements in order to provide a building block on which tobase decisions and guidance for the next generation of budget systems

32 Objectives

Provide position control and budgeting stakeholders with an analysis of currentprocesses and requirements This document should function as a baseline for thefollowing

To provide a foundation of system functionality in order to requestinformation from vendors

To provide an overview of system functionality and business requirements tosupport the implementation of a COTS (commercial off the shelf) replacementof all or part of the current position control and budget system

The creation of business requirements specifications for in house efforts inupgrading or replacing the current position control and budget system



33 BudgetsAccounts Overview

The University of Arizonarsquos definition of a budget is ldquoto plan the expenditure ofresources in advance with the flexibility to adjust as the result of new informationrdquo

A budget may have multiple funding sources Those sources may designate the fundsas restricted or non-restricted Restricted funds are designated for a specific purposeNon-restricted funds may be used as needed and must only adhere to general rules

Major fund groups are as follows

State Appropriated

Auxiliary

Designated

Sponsored Projects

Other Restricted

Loans

Endowment

Plant

Agency

Audit Adjustments

Account Styles

Budget Style Account - Accounts for which budget authorization is provided fora funding period These accounts must have budget available before expenditurecan be made Depending on the source and type of funding unexpended balancesmay revert to the budgetary authority at the end of the budget period Budget styleaccounts operate on one of the established Automatic Budget Reallocation (ABR)rules (see section 64)

Cash Style Account Accounts that monitor cash availability rather than budgetavailability These accounts generally must have cash available before expenditurecan be made Cash style accounts usually operate on the Automatic BudgetCalculation (ABC) procedure (see section 65) Available cash balances at the endof a fiscal year generally roll over to the next fiscal year



The following diagram depicts the budgets and accounts in use by the University Abudget is created wherever budget style accounting is used

The University receives funding from various sources most of which is specified forcertain types of expenditures To comply with accounting and reporting requirementsaccounts are classified into fund These funds are described in the followingparagraphs

Current Operating Funds

Current operating funds are resources currently expendable by the University in directsupport of its primary objectives The current operating funds may be eitherunrestricted or restricted Resources available for all purposes of the University at thediscretion of the Board of Regents are classified as unrestricted current operatingfunds This group is further classified as state designated and auxiliary funds

Resources that are restricted for a specific purpose by persons or organizations outsidethe University are classified as restricted current operating funds This group is furtherclassified as sponsored project grants and contracts and other restricted funds

a) State Funds Unrestricted current operating funds not classified as designated orauxiliary funds These funds primarily consist of tuition and fee revenue and Stateappropriations for main campus College of Medicine agricultural and UA Southoperations State funds are used to support the academic programs and the generaloperating expenses of the University

A State appropriation may specify the general purpose or purposes for which theappropriation may be used and if the Board of Regents can effect a change in theintended use of the funds without having to go through a legislative process thenthe funds are general operating funds The Board of Regents may delegate



authority to make changes in the intended use of these funds to administrativeunits within the University

b) Designated Funds Current operating funds that have been limited for a specificpurpose by specific action of the Board of Regents or by an administrative unit ofthe University authorized by the Board to designate funds

The designated funds account for the activities of locally allocated funds such asindirect cost recoveries administrative service charge recoveries investmentincome and locally retained tuition conferences and certain instructionalactivities such as the summer session continuing education international andextension programs which have been designated for a specific purpose

Also included are funds received from the sale of products or services that are notmore appropriately classified as auxiliary enterprises according to the definitionbelow For example sales of by-products of instructional research or publicservice activities such as the sale of produce by the College of Agriculture or thesale of hearing aids by the Speech and Hearing Science Department areaccounted for as designated funds

c) Auxiliary Enterprise Funds Auxiliary enterprise funds are those currentoperating funds which generate revenue from an established auxiliary enterpriseAn auxiliary enterprise is a separately organized University unit or activityestablished to sell products or services on a continuing basis and is managedessentially as a self-supporting business The auxiliary enterprises generallysupport the instructional research or public service activities of the UniversityAn auxiliary enterprise charges fees directly related to although not necessarilyequal to the cost of the products or services Sales of by-products of instructionalresearch or public service activities are not classified as auxiliary enterprises Seedefinition of designated funds Examples of auxiliary enterprises includeResidence Life Intercollegiate Athletics and Stores

d) Sponsored Project Grant and Contract Funds Funds received from FederalState or other governmental agencies or private organizations that are provided ona contractual or grant basis with the restriction that the funds be used for a specificpurpose These funds may only be used for the intended purpose and must bespent in accordance with terms specified in an agreement established between thesponsor and the University If not the funds may revert to the sponsor

e) Other Restricted Funds Current operating funds received from outside sourceswith specific restrictions on how the monies are to be spent that are not moreappropriately classified as sponsored projects Included are restricted giftsgovernmental grants for student aid and private grants and scholarships

Non-operating Funds

Non-operating funds are classified as loan endowment plant and agency funds

a) Loan Funds Resources available to the University for loans to students in thefinancing of their education and the balance of existing loans outstanding Loanfunds may originate from restricted sources such as gifts endowment income



restricted to loans and refundable grants matched with institutional funds TheBoard of Regents or authorized University administrators may designate ortransfer unrestricted funds to loan funds Funds for loans may be specified for usein the National Direct Student LoanPerkins program temporary and long-termloan programs or the health-related professions loan programs

b) Endowment Funds Simply stated an endowment is a special fund whereby theprincipal is held for investment and the interest earned on the principal is spent asdirected by the donor

c) Plant Funds The unexpended plant funds renewal and replacement funds debtservice funds and the investment in plant funds together are called Plant Funds

I Unexpended Plant Funds Unexpended plant funds are resources and anyassociated indebtedness to be used for the acquisition of physical propertiesfor institutional purposes which have not yet been expended Indebtednessincurred to finance plant acquisition construction and the like are included asa liability of the unexpended plant funds until the proceeds of theindebtedness are expended Examples of restricted unexpended plant fundsinclude proceeds from the issuance of long-term debt and gifts Unrestrictedunexpended plant funds include State capital or building renewalappropriations as well as funds set aside by the University from unrestrictedfund balances

II Renewal and Replacement Funds Resources accumulated for renewal andreplacement of the capital facilities of the University

III Debt Service Funds Accumulates resources for the payment of debt servicecharges and the retirement of long-term indebtedness Examples of debtservice funds include those for bonded indebtedness Certificates ofParticipation lease purchase agreements and other forms of long-termindebtedness

IV Investment in Plant Funds Records the net capital acquisitions of theUniversity Capital assets are classified as land buildings and improvementsinfrastructure equipment library acquisitions and construction in progressThe principal balance of liabilities incurred to acquire capital assets isrecorded in this fund

d) Agency Funds Agency funds are resources held by the University in a fiduciarycapacity for organizations or entities not directly affiliated with the Universitysuch as University Physicians Inc

To enable the administrators of these funds to monitor and report on the activity of thefunds the accounting system must maintain separate records of each source of fundsand the expenditures from each source This is accomplished by establishing separateaccounts in the system much as a bank establishes separate accounts for eachdepositor An account is defined as a functional unit established for a specificpurpose with one individual having primary responsibility for its activity



Three types of accounts are maintained in FRS general ledger accounts subsidiaryledger accounts and roll-up accounts The general ledger (GL) accounts accumulateasset liability fund balance fund addition and fund deduction records also known asbalance sheet records The subsidiary ledger (SL) accounts accumulate budgetencumbrance revenue and expenditure records The roll-up accounts do notaccumulate actual dollar records but are used to provide summary reporting for aseries of SL accounts

The following diagram shows a top down diagram of budgets from funding throughfinancial records



34 Budget Definitions

The following is a list of commonly used terms regarding budgets funding andaccounts

Budget ndash Planning the expenditure of resources in advance with the flexibility toadjust as the result of new information

Base Budget ndash The base budget reflects the permanent allocation of state locallyallocated and technology research incentive funds (TRIF) It is used to planexpenditures for the next fiscal year and is updated during the course of thecurrent fiscal year This budget becomes the operating budget for the next fiscalyear at budget rollover (July 1st) All permanent lines and associated employeepositions are included and are expressed in Full Time Equivalency (FTE) Wagesallocations and other operational expenses are reflected in pooled amounts Thisbudget is maintained by the PSOS system

Operating Budget ndash This budget is used to plan the day to day operatingexpenses of the University for a period of one fiscal year This budget is financedthrough State locally allocated and lsquootherrsquo funds and is commonly referred to asthe PSOS budget or the temporary budget All lines with temporary funding andassociated employee positions are included Wages allocations and otheroperational expenses are reflected in pooled amounts This budget is maintainedby the Personnel Services Operating System (PSOS) and FRS (Financial RecordsSystem) system

Locally Allocated funds ndash A name given to the funds derived from indirect costrecoveries administrative service charge recoveries investment income andlocally retained tuition Locally allocated funds are a subset of Designated funds

PSOS Budget ndash A name given to the state and locally allocated funded portion ofthe operating budget due to its maintenance by use of the PSOS software

Original Budget ndash This is a snapshot of the Operating budget at the beginning ofthe Fiscal year (July 1st)

Auxiliary Budgets ndash These budgets are used by the Auxiliary units on a Fiscalyear by year basis to plan for revenue and expenditures A common budget shell isused for standardization Administrative Service Charges (ASC) are included inthese budgets as an expense ASC are included as part of the locally allocatedfunds of the Operating Budget Salary budget lines are reflected in the OperatingBudget

Sponsored Grants and Contracts ndash These budgets are used to plan expendituresof restricted funds designated for a specific purpose These are not consideredpermanent funds These budgets may or may not align with Fiscal year planningand can be multi year in duration The SPINS system monitors these budgets



Indirect Costs (IDC) are included in these budgets as an expense IDC is includedas part of the locally allocated funds of the Operating Budget

Plant Budget ndash This budget is used for the planning of capital projects such asbuilding construction

Local Fund Budget ndash The budget reflecting Auxiliary Designated and Restrictedfunds

Scholarship budget ndash This budget is used for the planning the expenditure ofscholarship monies

Agency Accounts budget ndash These budgets are used to manage payrollexpenditures and accounting information for units which are not part of theUniversity

All Funds Budget ndash A budget summary including all State and locally allocatedrestricted and unrestricted funds

State Budget Request ndash Budget requests submitted to the state for the next fiscalyear

Appropriated Funds ndash Funds set aside by the state legislature and approved bythe governor to accomplish the mission of the University These funds may beunrestricted or restricted

Non Appropriated Funds ndash All funds that are not appropriated and are used toaugment appropriated funds These funds may be unrestricted or restricted

Designated Funds - The designated funds account for the activities of locallyallocated funds such as indirect cost recoveries administrative service chargerecoveries investment income and locally retained tuition conferences andcertain instructional activities such as the summer session continuing educationinternational and extension programs which have been designated for a specificpurpose Included are funds received from the sale of products or services that arenot more appropriately classified as auxiliary enterprises For example sales ofby-products of instructional research or public service activities such as the saleof produce by the College of Agriculture or the sale of hearing aids by the Speechand Hearing Science Department are accounted for as designated funds

Auxiliary Enterprise Funds - Auxiliary enterprise funds are those currentoperating funds which generate revenue from an established auxiliary enterpriseAn auxiliary enterprise is a separately organized University unit or activityestablished to sell products or services on a continuing basis and is managedessentially as a self-supporting business The auxiliary enterprises generallysupport the instructional research or public service activities of the UniversityAn auxiliary enterprise charges fees directly related to although not necessarilyequal to the cost of the products or services Sales of by-products of instructionalresearch or public service activities are not classified as auxiliary enterprises Seedefinition of designated funds Examples of auxiliary enterprises includeResidence Life Intercollegiate Athletics and Stores

Restricted Funds - Current operating funds received from outside sources withspecific restrictions on how the monies are to be spent that are not more



appropriately classified as sponsored projects Included are restricted giftsgovernmental grants for student aid and private grants and scholarships

Sponsored Project Grant and Contract Funds - Funds received from FederalState or other governmental agencies or private organizations that are provided ona contractual or grant basis with the restriction that the funds be used for a specificpurpose These funds may only be used for the intended purpose and must bespent in accordance with terms specified in an agreement established between thesponsor and the University If not the funds may revert to the sponsor

Budget Style Account Accounts for which budget authorization is provided for afunding period These accounts must have budget available before expenditurecan be made Depending on the source and type of funding unexpended balancesmay revert to the budgetary authority at the end of the budget period Budget styleaccounts operate on one of the established Automatic Budget Reallocation (ABR)rules

Cash Style Account Accounts that monitor cash availability rather than budgetavailability These accounts generally must have cash available before expenditurecan be made Cash style accounts usually operate on the Automatic BudgetCalculation (ABC) procedure Available cash balances at the end of a fiscal yeargenerally roll over to the next fiscal year

35 Financial Records System (FRS)

The Financial Records System (FRS) is used to capture and maintain subsidiary andgeneral ledger entries Budget information can be entered directly into FRS orautomatically passed from other systems such as PSOS or SPINS

GLSL Relationships

Each subsidiary ledger (SL) account is identified with a general ledger (GL) accountthrough use of an attribute known as the map code This map code establishes arelationship between the SL and GL account that is the basis for indirect updates thatare generated automatically in FRS For example when revenues are posted in thesubsidiary ledgers FRS automatically increases the cash balance and the fund balanceof the appropriate general ledger account When expenditures are posted in thesubsidiary ledgers FRS automatically decreases the cash balance and fund balance ofthe appropriate general ledger account The map code is the last five digits of the GLaccount There are three possible types of GLSL relationships

1) One GL to One SL In this relationship the cash balance and fund balance in theGL account are updated by a single SL account This relationship may beestablished for auxiliary designated and sponsored projects accounts Themanagers of these accounts often need to know how revenues and expendituresaffect the financial position of the account Although these accounts will generallybe budgeted they must also have sufficient cash balance to cover an expenditurebefore that expenditure may be made A one GL to one SL relationship usuallyexists if the last five digits of the GL account are the same as the first five digits of



the SL account Also the GL and the SL accounts usually have the same accountname

2) One GL to Many SL The one GL to many SL relationship is generallyestablished for accounts that receive budget authorization but do not ownbalances In other words unexpended balances revert back to fund balance atfiscal year end and may be re-budgeted during the subsequent fiscal year asapproved by the Arizona Board of Regents In this relationship several SLaccounts update the same GL account This structure is useful when the cashbalance must be monitored at a higher level This relationship is established forstate-main campus and state-medical college accounts as well as for some of theauxiliary designated and other accounts Expenditures may only be incurred ifbudget is available in the SL account

3) One GL to No SL The one GL to no SL relationship is established for accountswhich do not record revenues and expenditures These accounts which areprimarily handled within the Financial Services Office include endowments andmost loan accounts



36 Personal Services Operating System (PSOS)

The Personnel Services Operating System (PSOS) was implemented in 1982 tocapture record and store employee affiliate and associate information SystemsControl uses PSOS to maintain and query operating budget information that includesemployee positions and other state and locally allocated budget accounts Thefollowing diagram depicts how PSOS data screens are grouped

PSOS is also used to create a hardcopy printout of the state operating budget

4 The Budgets

41 Operating Budget

The operating budget is used for the planning of operational expenditures of state andlocally allocated monies for a fiscal year It reflects all accounts except those for plant(capital) funds and endowments Line items within the budget are designated aspermanent or temporary and contain positions wages allocations full timeequivalencies and pooled amounts for operational support expenditures such as traveland consumables

The following diagram depicts an overview of the operating budget



Systems Control through use of the PSOS system maintains the subset of theoperational budget that contains personnel lines and operational accounts that are stateor locally funded

The Budget Office manages the budget at a higher level

The Operating Budget displays permanent employee and wage and allocation poollines for all operating funds however actual budget is only maintained in PSOS forState and locally allocated (designated) accounts All other accounts have budgetloaded or cash posted directly in FRS

Employee related expense (ERE) budget initially resides in institutional pool accountsfor State and most locally allocated accounts An FRS program periodically movesbudget from the pools directly to the accounts to cover the ERE costs

The Budget Book is distributed at the beginning of the fiscal year This permanentbase budget is revised throughout the year using a Request for Budget Change InApril worksheets are distributed to departments campus wide for review and areused as a tool to appropriately adjust budget for the upcoming fiscal year Anychanges made will be reflected in the final worksheets distributed in July



The Budget Office maintains an EXCEL application used to analyze the impact offuture funding forecasts on the operating budget

The operating budget is based on the fiscal year of July 1st to June 30th The budget islsquorolled overrsquo from one year to the next The graph on the following page depicts thefiscal year rollover

The budgets depicted in the above diagram are as follows

Temporary Budget

This is the budget that is used from the beginning to the end of the Fiscal year Itstarts out identical to the Base Budget but is modified throughout the year asneeded through RBC (request for budget change) and other adjustments

Base Budget

This is the budget which is modified during the Fiscal year with permanent budgetchanges that becomes the temporary budget for the next Fiscal year

Original Budget



This is a snapshot of the operating budget at the beginning of the fiscal year(July 1st)

The Original Base and Temporary Budgets are identical at Fiscal Year start

All budget overages and shortages reflected in the operational budget at year endgenerally revert back to the original accounts in next yearrsquos operational budget as partof the fiscal year rollover process

Position Control

Employee expenses are planned and recorded in the operating budget which includesposition information managed by the position control system

Position control was initially installed and used as the basis for the planned method ofdistributing Federal funds The Position Control System was purchased at the sametime (1978) and from the same vendor as the Payroll system

A position at the University is defined as a grouping of one to five titles associatedjob codes funding accounts and other pay and non-pay related data assigned to asingle position control number

The position control data defines the position type and the department that owns theposition The department is also known as the roster department because all hoursworked for the position will be recorded by the position owner

The position control number (PCN) is the key that links the operating budget theposition and the employee database including the name of the person filling theposition

An employee can have up to 4 funding accounts per position For example if a unithas two budgeted department numbers two positions per employee can be establishedwhich will allow up to eight account numbers If a unit has one budgeted departmentnumber the unit is limited to four accounts

Hiring departments provide a position number and title on the hiring and appointmentform (HAF) or Personnel Action Form (PAF) If a position does not exist at the timeof hire a new one will be assigned Funding source (s) dates of employment fundingfor the period of hire and a list of employees who have occupied the position areattributes of the position

The position control form (PCF) is used to change the source of fundingaccounts forpositions with current incumbents

Paid positions are required to have at least one source of funding The current limit isfour funding sources per position which is not adequate Current estimatedrequirements are a maximum of 15 funding sources per position

Supplemental compensation positions are independent of and in addition to anemployeersquos regular position and have different titles and attributes for facultyclassified staff or GA (Graduate Assistant) The PCN should belong to thedepartment paying the supplemental compensation

Positions are expressed in FTE A full time position is 100 FTE 40 hours per weekor 80 hours per pay period A half time position is 050 FTE 20 hours per week 40hours per pay period For salary employees the FTE sets the maximum number of



hours that can be worked in the pay period For wage employees the FTE does notrestrict the number of workable hours as long as the hours do not exceed 40 in a one-week period

The following diagram depicts the link between position data to budget and employeedata

The arrows in the above diagram show the key links between the current data storesfor position budget and employee data Not all non-key data fields are represented inthis diagram That information can be found in the respective data file copybooks



Systems Control uses PSOS to maintain and query operating budget information thatrelates to employee positions The following diagram shows the PSOS menus that areused

Budgeted departments manage budget lines by submitting the following forms toSystems Control

RBC (request for budget change)

PAF (Personnel Action Form)

PCF (Position Control Form)

Examples of these forms can be seen in Section 6

The diagram on the following page depicts a view of the operating budget



Example of Operating Budget



The following are general requirements for the operating budget

The ability to

Provide security and accessibility in accordance with University definedpolicies and procedures

Provide real time additions updates deletions and queries to any and all of thedata

Backup data in accordance with University defined policies and procedures

Restore data in accordance with University defined policies and procedures

Easily apply modifications to system based on future requirements

Display permanent base budget and current operating budget by accountdepartment and position

Display original budget current operating budget actual revenues andexpenditures encumbrances and balances available fiscal year to date

Display employee related expenditures and encumbrances fiscal year to date

Capture and update the attributes of the organizational hierarchy

Display and report the operating budget by various consolidations of theorganizational hierarchy

Display and report the operating budget consolidated by various types ofexpenditures

Display and report the original permanent and current operating budget byWICHE program (ie Instruction Organized Research Public ServiceAcademic Support Student Services Institutional Support Auxiliary)

Display and report the original permanent and current operating budget byfund type (ie State Designated Restricted Other Restricted Auxiliary)

Capture and display Full-Time-Equivalent (FTE) by position account anddepartment

Modify original budget perm base budget current operating budget positionfunding and FTE

Track changes made to perm base budget current operating budget positionfunding and FTE

Produce the annual State Operating Budget

Produce the annual State Operating Budget Request

Produce ad hoc reports



42 Sponsored Projects

Sponsored Projects Services is a unit of the Office of the Vice President for ResearchGraduate Studies and Economic Development Its mission is contract and grantadministration for research projects

The following diagrams present overviews of sponsored projects pre-award and post-award processes



Sponsored projects can vary from less than one year to multi-year Indirect costrecover is used to capture administrative overhead and it is included in theUniversityrsquos Operating Budget

Each account in FRS is assigned to a responsible person For sponsored projectsaccounts this person is the principle investigator The principle investigator maydelegate some of the duties associated with financial management of the account to abusiness manager or other subordinate However the principle investigator assumesfull responsibility for all activity on the account

The principle investigator is responsible for ensuring that all disbursements from theaccount are

for the bona fide purpose of the account

allowable per the terms of the award

authorized in accordance with University policies State and Federal laws andregulations

charged to the appropriate object code and



fall within the available funding for the account

The following paragraphs describe sponsored project processes related to budgeting

Pre-award budgeting

Pre-award budgeting requirements vary from sponsor to sponsor with some requiringspecific budget templates to be followed Sponsored Projects pre-award staff reviewsall budgets prior to submission to ensure that all entries fit into FRS categories

Setting up sponsored project accounts

The University considers the tight technical schedule that a principal investigator isunder once a project is awarded and does its best to minimize the amount of time ittakes to set up an account Sponsored Projects Services is authorized to set up aspending account in the University financial system (FRS) after receiving a fully-signed proposal routing sheet budget and fully-signed original award document (egpurchase order grant contract)

Backstopping

The University does not have formal authority to incur costs against a grant orcontract until a fully-executed award document is in place However sometimes theaward documents are late and the principal investigator needs to begin spendingbefore the award document is fully-executed When the award documents are late andthe investigator knows that the University will accept the terms of the award egcontinuation awards or Federal grants it is appropriate for the investigator to backstopthe account Backstopping is not appropriate if the University and sponsor have notcompleted negotiation of unacceptable terms of a contract

Backstopping is a guarantee that the department head will cover expenditures chargedto the account in the event that the award does not come through

Pre-award Costs

Pre-award costs are those costs that a principal investigator may incur before theeffective date of the project Most sponsors require their approval before chargingpre-award costs to the project A provision for pre-award costs in the terms of thecontract is the most acceptable documentation of sponsor approval A letter from thecontracting officer or grant officer approving pre-award costs is also acceptable

Many Federal grants are awarded under the terms of the Federal DemonstrationPartnership (FDP) The terms of the FDP allow the University to incur costs up to 90days before the effective date of the project The costs to be incurred must benecessary for the conduct of the project and must be allowable under the potentialaward The principal investigator assumes responsibility for covering the obligationsand expenditures in the event that the award does not come through

Loading the FRS Account Budget

The approved award budget is the authority for the budget to be loaded to the FRSaccount The breakout of budget categories in the FRS account must be identical tothe award budget The FRS budget will be changed only on the basis of writtenapproval from the sponsor such as a contract modification or letter If the award



document does not include a budget page the proposal budget will serve as the basisfor loading the FRS budget

It is important to understand how the accounting system deals with the indirect costcategory of the budget The entire indirect cost budget is encumbered when the budgetis loaded to the FRS spending account The charge for indirect costs is calculated on aModified Total Direct Cost base ie the account is not charged indirect costs forcapital and student support Therefore deviations in the spending pattern among costcategories affects the amount of indirect costs charged and must be considered whencalculating the available balance When re-budgeting capital to operations or personalservices consider that the indirect costs associated with the re-budgeted capital havenot been encumbered but will be charged to the account nevertheless and will reducethe available balance The same is true in reverse when re-budgeting operations orpersonal services into capital The indirect costs associated with the re-budgetedoperations or personal services will not be charged on the capital thus increasing theavailable balance in the account

The following are general requirements for the sponsored projects

The ability to






Electronically edit and upload pre-award budgets to FRS



43 Agency Accounts

Agency funds account for the resources held by the University (the Agent) fororganizations or entities (the Principal) external to the University The Universitymust act with reasonable care in administering the funds of others Funds are to bespent as directed by the external party unless such actions are contrary to theUniversitys interests With Agency funds specific guidelines should be followed

Agency accounts are not budgeted

Guidelines for Agency Accounts

A memorandum from the external party should define the function of the account thetypes of transactions allowed and any expense restrictions on the account Thememorandum must identify a University employee as the responsible person

A positive cash balance must be maintained at all times in the account

Since Agency funds do not belong to the University of Arizona any fund balancebelongs to the external entity Periodic reports of transactions (additions anddeductions) should be sent to the entity



Some examples of agency accounts are

Journals (academic and research)

Conferences

Pass through scholarships

Professional Associations

Benefit payment clearing account

The following are general requirements for agency accounts

The ability to






44 Scholarship Accounts

The University of Arizona provides access to a full range of federal state andprivately donated financial aid funds to its students through the Office of StudentFinancial Aid (OSFA) Assistance is available to students based on financial needacademic merit and program of study The application process for financial aidbegins with the completion of a need-based application for student financial aid Insome instances the University of Arizona Scholarship Application must be completedto apply for scholarships

Scholarships accounts are managed by the OSFA and used to apply and track fundsfor student scholarships They are cash style accounts that cover all scholarships inforce at the University These accounts are tracked in the Financial Records System(FRS) Student Information System (SIS) and the MATRIX SAS module along withvarious departmental level ACCESS and EXCEL files There are in excess of 2000funding sources which fit into one of the following three categories

Restricted ndash Fund usage is restricted by the donor (ie Federal Pell grant SmartGrant LEAP private)

Institutional ndash Funded by institutional sources (ie QTR summer school ABORspecial programs athletics)



Agency ndash Also known as pass through accounts Funded by private sources (ieHughes Employees Kiwanis)

Scholarship accounts do not have any links to the Operating Budget

The following depicts the flow of funds for scholarship accounts

OSFA creates budget shells for institutional and federally funded scholarships basedon planned revenue The budget office is responsible for loading the FRS scholarshipaccounts and reporting the allocation of dollars to financial aid Scholarships fundedby private donors are not budgeted



The following is the format of the budget shell



The following are general requirements for the scholarship accounts

The ability to





Load budgets for all scholarship accounts including scholarships funded byendowments

Provide up to date online access to all account information

Provide real time data synchronization between financial aid student recordand financial record computer applications




45 Plant Budget

The Plant Budget also known as the Capital Budget is used to plan for long termcapital projects such as major additions andor renovations to physical facilities Thisincludes planning for unexpended plant funds renewal and replacement funds debtservice funds and the investment in plant funds

Plant budgets are project to date with durations that can range from less than one yearto multi-year



The following diagram shows an example of the plant budget

The following are general requirements for the plant budget

The ability to






Display original budget and current plant budget

Display actual revenue transfers-in expenditures encumbrances andbalances available fiscal year to date and project to date

Track and modify capital project attributes (ie funding sources projectnumber accounts completion dates and responsible parties)

Modify plant budget

Track changes made to plant budget



Display and report the plant budget consolidated by various types ofexpenditures

Produce the Quarterly Capital Report

Produce the annual Capital Improvement Plan


46 Auxiliary Budgets

An auxiliary unit is an accounting entity which exists to furnish goods or services tostudents faculty or staff and which charges a fee directly related to although notnecessarily equal to the costs of the goods or services The distinguishingcharacteristic of an auxiliary enterprise is that it is managed essentially as andintended to be a self-supporting activity

The auxiliary budget is used for planning revenue and expenditures for an auxiliaryunit A budget shell is used for standardization

Auxiliary units pay an Administrative Service Charge (ASC) which is included in theOperating Budget within locally allocated funds

The following page shows the format of the budget shell



Budget Shell



The following are general requirements for the auxiliary budgets

The ability to






Display current operating budget by account department business unit andposition



Capture and update the attributes of the organizational hierarchy and businessunit

Input the projected budget for the next fiscal year

Calculate projected fiscal year ending balance by business unit

Display and report historical financial data by business unit

Display and report the operating budget by various consolidations of businessunits and the organizational hierarchy


Track transfers-in and transfers-out fromto other funding units

Modify original budget and current operating budget

Capture and display Full-Time-Equivalent (FTE) by position accountdepartment and business unit

Produce the annual Local Fund Budget report

Produce the local fund portion of the State Operating Budget Request




5 Managing the Budgets

Budgets are managed through collaboration with numerous agencies and Universitydepartments as depicted in the following diagram

51 The Budget Office

The mission of the University of Arizona Budget Office is to effectively manage thebudgetary resources of the University The Budget Office is committed to providingefficient timely and accurate budgetary and expenditure information to both internaland external constituents

They

Are responsible for establishing budget and approving budget changes for localand state accounts

Provide services for training planning and problem resolution

Provide information and analysis to support the central decision making andplanning processes

Work with internal constituents to guide the budgetary process

Provide analysis and reporting as requested by external constituents

Establish monitoring controls to ensure compliance with internal policies andexternal mandates

52 Systems Control

Systems Control is part of Business Affairs They are caretakers for the UniversitysHuman Resources Information System and in that capacity they maintain systemdata that is used to

Process all university personnel transactions affecting budget funding statusor personal information changes

Produce the Universitys annual operating budget document

Identify and develop procedures to streamline personnel and related budgetarypaperwork

Providing system and document training to help operating departments makemaximum use of the information resource and to speed document processing

53 Sponsored Projects Services

Sponsored Projects Services (SPS) is a unit of the Office of the Vice President forResearch Graduate Studies and Economic Development Its mission is contract andgrant administration for research projects The structure of SPS is as follows



Pre-Award

- Proposal routing review and approval

- Submission of proposals to sponsoring agency

- Receipt review and negotiation of grants and contracts

- Assignment of FRS account numbers for new grants and contracts

- Provide authorization to Post-Award to set up accounts in FRS

Post-Award

- Account monitoring from set-up to close-out

- Compliance with Sponsor and University regulations invoicing agedaccounts receivable financial reporting expense transfers etc

- Assist principal investigator and department with account monitoring andresolution of accounting issuesproblems

Cash Management

- Monitors cash received on sponsored accounts

- Identifies and posts receipts to the general ledgers

- Letter of credit

- Cost sharing certifications

Property Administration

- Monitors capital purchases on sponsored accounts

- Determines title and sponsor requirements

- Submits property reports to sponsoring agencies

- Follows up on delinquent principal investigator technical reports

-

Sponsors fund projects based on the professional expertise of the principalinvestigators submitting proposals however the formal award is made in the name ofThe University of Arizona When the award is accepted the principal investigatorassumes the responsibility for conducting and completing the technical work and foradministering the project according to the regulations of the sponsor the Universityand the State of Arizona That is the principal investigator is responsible andaccountable for the sponsored project The University provides the infrastructurewithin which the investigator conducts the project Thus the principal investigatorand the University have a mutual interest in carrying out the project for which thefunds are awarded



54 Budgeted Departments

Budgeted departments are created to accomplish a specific purpose Anadministrative department may have more than one budgeted department Theymanage the budget by budget line They request changes to the operating budget via

Request for Budget Change (RBC) - used to make funding changes Submittedalong with supporting documentation such as the PCF andor PAF There iscurrently an on-line RBC form

Personnel Action Form (PAF) - is required for changes in salary or title forgranting promotion and tenure and granting or returning individuals in appointedpositions from sabbatical or leave without pay If budget is affected anRBC must accompany the PAF

Position Control Form (PCF) - is required when there is a change in the fundingsplit or source of a particular position If budget is affected an RBC mustaccompany the PCF

55 Arizona State Legislature

The source of funding for State accounts emanates from the State Legislature in theform of spending authority which consists of an approved appropriation plusregistrationtuition revenues This spending authority is approved and reflected in anannual State House Bill with a line item for each area of funding ie Main CampusAgriculture Arizona Health and Science Center (AHSC) and Arizona InternationalCampus of the University of Arizona

In addition because state dollars are funded by the State Legislature certain statutesand policies have been established which rule how these monies may be spent Theserules will be addressed in section 64

56 Arizona Board of Regents (ABOR)

Each university will prepare a legislative budget request for ABOR review andapproval before submission to the Governor and Legislature The universities willdevelop these requests in accordance with guidelines developed cooperatively by theCentral Office and the universities and submit them on a schedule adopted by theBoard

Following legislative appropriation and in support of the all-funds budget approvedby ABOR each university will prepare a detailed state operating budget and make acopy available to the Central Office for informational purposes

1 Detailed Local Fund Operating Budget

In support of the all-funds budget approved by the Board each university willprepare a detailed local fund operating budget and make a copy available to theCentral Office for informational purposes

2 All-Funds Operating Budget



No later than September 1st of each year each university will submit to thecentral office an all-funds budget allocation for consideration by the Board Theseallocations should include estimated expenditures from the state general fundunrestricted local funds and restricted gifts grants and contracts and outline theestimated expenditures within at least the following programs

Instruction Student Services

Research Institutional Support

Public Service ScholarshipsFellowships

Academic Support Auxiliary Enterprises

57 Strategic Planning and Budget Advisory Committee (SPBAC)

In consultation and dialogue with the President the Provost and the Universitycommunity the Strategic Planning and Budget Advisory Committee (SPBAC)supports and enhances the success of the University through thoughtful and informedadvice relating to strategic planning assessment of institutional priorities review ofbudgetary policies and the evaluation of programs and servicesIn partnership with the University SPBAC

Develops and disseminates the Universitys strategic plan

Identifies issues that facilitate or impede the pursuit of the Universitysmission

Provides advice on budget policies significant budgetary actions andinstitutional priorities consistent with the strategic plan of the University

Evaluates the effectiveness of plans policies and assessments that affect theentire infrastructure of the University

Develops guidelines for setting planning and budgeting priorities

6 Modifying the Budgets

Budgets are modified during the year by RBC (request for budget change) If thesechanges are position related they are supported by the PAF (Personnel Action Form)andor the PCF (Position Control Form)

61 Request for Budget Change

Request for budget changes (RBCrsquoS) provide a method for requesting budget changeson State and Local accounts

Some examples may include

- To make a budget change affecting personal services or ERE in a state account



- Transfer budget between pools in the same account

- Transfer budget between two or more accounts NOTE Budgets may not betransferred between state main campus medical or agricultural accounts orbetween state and local accounts between state and sponsored project accounts orbetween local and sponsored project accounts

- Revise current budgets

- Transfer cash between two or more general ledgers

RBC may not be used to transfer budget on Sponsored Project Accounts

The RBC is printed and forwarded to Systems Control for state accounts and theBudget Office for local and plant fund accounts

The RBC form is shown on the following page





62 Personnel Action Form

A document generated by the Personal Services Operating System (PSOS) thatcontains detailed information about an employee and the funding for the employeesposition

The PAF is shown below



63 Position Control Form

A document that contains all relevant information about the position position controlnumber funding source (s) dates of employment funding for the period of hire and alist of employees who have occupied the position

The PCF is shown below

64 Automatic Budget Reallocation

Automatic Budget Reallocation (ABR) is a method by which the Financial RecordsSystem (FRS) automatically transfers budget dollars from predefined budget pools tospecific line items within the pool This transfer is activated whenever a transaction isposted to a line item within a defined budget pool The required budget isautomatically transferred or reallocated to the line item The purpose of ABR is toprovide a means of monitoring budget balances available at significant levels ofrevenue or expense

ABR pools

The University has established several ABR pools for account use (Figure 1) Thesepools appear at various object code levels may only be used for budgetary purposesand cannot be used to record revenues expenditures or encumbrances



Figure 1 - ABR Pools

ABR Object Codes ABR Pool

0390 Sales amp Service Revenues ABR Pool

1000 Personal Services ABR Pool

1100 Salaries ABR Pool

1300 Wages ABR Pool

2000 ERE ABR Pool

3000 Other Direct Costs ABR Pool

3100 Operations ABR Pool

5800 Resale Supplies ABR Pool

6000 Travel ABR Pool

6100 Travel-In ABR Pool

6200 Travel-Out ABR Pool

7000 Capital ABR Pool

7100 Hard Cost ABR Sub pool

7200 Soft Cost ABR Sub pool

7600 Furniture Fixtures amp Equipment ABR Sub pool

8000 Student Support ABR Pool

9997 Expense ABR - Budget Style

9998 Expense ABR - Cash Style

ABR Rules

Different types of accounts have different budgetary requirements Thereforedifferent ABR rules have been established in the system Each ruleestablishes different levels of budget using one or more of the budget poolsThe rule defines which budget pools are used and identifies the range ofobject codes that participate in each pool Currently there are eight ABR rulesin effect These rules are listed in Figure 2 along with corresponding objectcode ranges

Figure 2 - ABR Rules

Object Code Range

Rule ABR Pools Start Stop Pool Description

0 ABR is not in effect



1 0390100020003000

04001101200130018001

07491999299979999710

Sales amp Service RevenuesPersonal Services (Salaries amp Wages)EREOther Direct Costs

2 9998 1101 9710 Master Expense Pool-Cash Style

3 9997 1101 9710 Master Expense Pool-Budgeted

4 10003100600070008000

11013101600170018001

29995999699979998999

Personal Services amp EREOperationsTravelCapitalStudent Support

5 100020003000

1101200130018001

1999299979999710

Personal Services (Salaries amp Wages)EREOther Direct Costs

6 13003000

13013001

19998999

WagesOther Direct Costs

7100 7250737074107470

7260739074117471

Construction Renovation RemodelingSite Clear Development Parking amp LandscapeSite Utilities ExtensionsSpecial Fixed Equipment

7200 72107270732074207440748075207920

72407281733074217441748175407930

AE Fees Consultant Fees Design FeesConstructionRenovRemodelingSupport Svcs - FMFDC Constr Mnmgt Svcs - FM DesignInspectionConstruction ManagerOther Construction CostsState Risk Management Constr InsuranceAE amp CM Reimbursable amp Asbestos AbateMandatory amp Voluntary Transfers

7

7600 76107910

78307911

Equipment amp Library AcquisitionsFreight InOut

Usage

As a general rule ABR Rule 1 is used for most budgeted local accounts Rule 2is used for cash style accounts Rule 4 may be used for plant fund accounts orsponsored project accounts depending on the restrictions imposed by theparticular sponsor and Rule 5 is generally used for other restricted accounts andloan accounts Rule 6 is used for state accounts certain budgeted local accountsthat will be monitored similarly to state accounts and other budget styleaccounts in which budgets for salaries and wages are maintained in separatepools to facilitate budget monitoring Rule 7 is used for Plant Fund Budget styleconstruction project accounts with budgets of $1000000 or more (whichrequire ABOR approval) and consists of construction expense budget pools andspecific object code line item budgets To determine which rule is used for aparticular account refer to FRS screen 09X SL Account Inquiry or contact



your fund accountant Rule 3 provides for a single budget to be loaded ratherthan loading budgets at the category level and has limited use at this time

65 Automatic Budget Calculation

Cash style accounts (ABR Rule 2) operate like a checking account Budgets are notloaded and expenditures are only allowed if there is cash available to spend Cash is aGeneral Ledger (GL) item and is not reflected on Subsidiary Ledger (SL) accountsTherefore an Automatic Budget Calculation (ABC) program is run weekly on cash-style accounts to derive a new expenditure budget figure for cash- style accounts

When the ABC program is run a budget transfer to object code 9998 is created andrevenue budgets are loaded equal to the total amount of revenues received since thelast ABC program run resulting in a revenue budget balance available of zero

7 Budget Reporting

The following is a list of internal and external budget reports

External

Report Source

Local Funds Budget MS Access program

State Operating Budget Request MS Access Program

State Operating Budget PSOS

State Expenditure Authority Excel

Expenditure Limitation Report Excel

Initial All Funds Report Excel

Mid-Year All Funds Update Excel

FTE Usage Report Excel

Vacant FTE Report Excel

Ad Hoc Reports Various

Internal

Report Source

Local Fund Budget Variance Report Excel

Perm Base Funding Report Excel



Expenditure Funding Summary MS Access

Responsibility Rollup Report MS Access

RBC Online Budget Office Application

All Funds Operating Summary Excel


8 Business Rule Summary

The following business rules are necessary for budgets to operate correctly for theUniversity of Arizona These rules include what is currently in use and requirementsfor the near term


The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

The following table is a summary of acronyms with definitions that are usedthroughout this document

ABC Automatic Budget Calculation Weekly program used to derive new expenditure figures

ABR Automatic BudgetReallocation

Automatic FRS method to transfer budget dollars frombudget pools to specific line items within the pool

ABOR Arizona Board of Regents The governing body for the State of Arizonas publicuniversity system which includes the University ofArizona Arizona State University and Northern ArizonaUniversity

AHSC Arizona Health and ScienceCenter

Includes the Colleges of Medicine Nursing Pharmacyand Public Health

ASC Administrative Service Charge A transaction or process whereby sales and serviceaccounts are assessed for institutional support functionsthat indirectly benefit University activities

FDP Federal DemonstrationPartnership

A cooperative initiative among 10 federal agencies and 98institutional recipients of federal funds its purpose is toreduce the administrative burdens associated with research



grants and contracts

FRS Financial Records System Universityrsquos main financial records system

GA Graduate Assistants andGraduate Associates

Graduate students conduct research and perform assignedrelated activities

GL General Ledger

HAF Hiring amp Appointment Form Form completed by departments to initiate the hiringprocess for new employees

IDC Indirect Costs Facilities and administrative costs associated withresearch

MATRIX

SAS

MATRIX Student Aid System A module of MATRIX used to process student aid

OSFA Office of Student FinancialAid

A University administrative department

PAF Personnel Action Form A document generated by the Personal Services OperatingSystem (PSOS) that contains detailed information aboutan employee and the funding for the employees position

PCF Position Control Form A document that contains all relevant information aboutthe position position control number funding source (s)dates of employment funding for the period of hire and alist of employees who have occupied the position

PSOS Personnel Services OperatingSystem

Personal service encumbrances Personal serviceencumbrance revisions State account budget loads andrevisions biweekly payroll expense payroll adjustments

QTR Qualified Tuition Reduction A program that allows eligible individuals to enroll incourses of study at reduced registration fees

RBC Request for Budget Change A form for requesting budget changes on State and Localaccounts

SIS Student Information System The primary database of student records going back to1988

SL Subsidiary Ledger

SPBAC Strategic Planning and BudgetAdvisory Committee

Supports and enhances the success of the Universitythrough thoughtful and informed advice relating to



strategic planning assessment of institutional prioritiesreview of budgetary policies and the evaluation ofprograms and services

SPINS Sponsored ProjectsInformation System

The Universityrsquos research administration system thatholds information such as proposal status pending andawarded contracts and grants account attributes budgetpayment history and SPS accounts receivable

SPS Sponsored Projects Services Administrative department

TRIF Technology research incentivefunds

A special investment in higher education made possibleby the passage of Proposition 301


Version 11 of 54

Table of contents

1 PURPOSE OF THIS DOCUMENT4

2 DOCUMENT MANAGEMENT 4

21 Contributors 4

22 Version Control 5

3 Budget Process Overview6

31 Background6

32 Objectives 6

33 BudgetsAccounts Overview 7

34 Budget Definitions12

35 Financial Records System (FRS)14

36 Personal Services Operating System (PSOS)16

4 The Budgets 16

41 Operating Budget16

42 Sponsored Projects 24

43 Agency Accounts28

44 Scholarship Accounts 29

45 Plant Budget 33

46 Auxiliary Budgets35

5 Managing the Budgets 38

51 The Budget Office 38

52 Systems Control38

53 Sponsored Projects Services38

54 Budgeted Departments 40

55 Arizona State Legislature 40

56 Arizona Board of Regents (ABOR)40

57 Strategic Planning and Budget Advisory Committee (SPBAC) 41

6 Modifying the Budgets 41

61 Request for Budget Change41

62 Personnel Action Form44

63 Position Control Form 45







9 ACRONYMS52






21 Contributors


















22 Version Control







31 Background


32 Objectives











State Appropriated

Auxiliary

Designated

Sponsored Projects

Other Restricted

Loans

Endowment

Plant

Agency

Audit Adjustments

Account Styles





















Non-operating Funds




















































GLSL Relationships













4 The Budgets

41 Operating Budget















Temporary Budget


Base Budget


Original Budget






Position Control
































The ability to






































Pre-award budgeting




Backstopping



Pre-award Costs










The ability to









43 Agency Accounts











Conferences





The ability to























The ability to











45 Plant Budget







The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54





9 ACRONYMS52






21 Contributors


















22 Version Control







31 Background


32 Objectives











State Appropriated

Auxiliary

Designated

Sponsored Projects

Other Restricted

Loans

Endowment

Plant

Agency

Audit Adjustments

Account Styles





















Non-operating Funds




















































GLSL Relationships













4 The Budgets

41 Operating Budget















Temporary Budget


Base Budget


Original Budget






Position Control
































The ability to






































Pre-award budgeting




Backstopping



Pre-award Costs










The ability to









43 Agency Accounts











Conferences





The ability to























The ability to











45 Plant Budget







The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54




21 Contributors


















22 Version Control







31 Background


32 Objectives











State Appropriated

Auxiliary

Designated

Sponsored Projects

Other Restricted

Loans

Endowment

Plant

Agency

Audit Adjustments

Account Styles





















Non-operating Funds




















































GLSL Relationships













4 The Budgets

41 Operating Budget















Temporary Budget


Base Budget


Original Budget






Position Control
































The ability to






































Pre-award budgeting




Backstopping



Pre-award Costs










The ability to









43 Agency Accounts











Conferences





The ability to























The ability to











45 Plant Budget







The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54

22 Version Control







31 Background


32 Objectives











State Appropriated

Auxiliary

Designated

Sponsored Projects

Other Restricted

Loans

Endowment

Plant

Agency

Audit Adjustments

Account Styles





















Non-operating Funds




















































GLSL Relationships













4 The Budgets

41 Operating Budget















Temporary Budget


Base Budget


Original Budget






Position Control
































The ability to






































Pre-award budgeting




Backstopping



Pre-award Costs










The ability to









43 Agency Accounts











Conferences





The ability to























The ability to











45 Plant Budget







The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54


31 Background


32 Objectives











State Appropriated

Auxiliary

Designated

Sponsored Projects

Other Restricted

Loans

Endowment

Plant

Agency

Audit Adjustments

Account Styles





















Non-operating Funds




















































GLSL Relationships













4 The Budgets

41 Operating Budget















Temporary Budget


Base Budget


Original Budget






Position Control
































The ability to






































Pre-award budgeting




Backstopping



Pre-award Costs










The ability to









43 Agency Accounts











Conferences





The ability to























The ability to











45 Plant Budget







The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54





State Appropriated

Auxiliary

Designated

Sponsored Projects

Other Restricted

Loans

Endowment

Plant

Agency

Audit Adjustments

Account Styles





















Non-operating Funds




















































GLSL Relationships













4 The Budgets

41 Operating Budget















Temporary Budget


Base Budget


Original Budget






Position Control
































The ability to






































Pre-award budgeting




Backstopping



Pre-award Costs










The ability to









43 Agency Accounts











Conferences





The ability to























The ability to











45 Plant Budget







The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54

















Non-operating Funds




















































GLSL Relationships













4 The Budgets

41 Operating Budget















Temporary Budget


Base Budget


Original Budget






Position Control
































The ability to






































Pre-award budgeting




Backstopping



Pre-award Costs










The ability to









43 Agency Accounts











Conferences





The ability to























The ability to











45 Plant Budget







The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54








Non-operating Funds




















































GLSL Relationships













4 The Budgets

41 Operating Budget















Temporary Budget


Base Budget


Original Budget






Position Control
































The ability to






































Pre-award budgeting




Backstopping



Pre-award Costs










The ability to









43 Agency Accounts











Conferences





The ability to























The ability to











45 Plant Budget







The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54
















































GLSL Relationships













4 The Budgets

41 Operating Budget















Temporary Budget


Base Budget


Original Budget






Position Control
































The ability to






































Pre-award budgeting




Backstopping



Pre-award Costs










The ability to









43 Agency Accounts











Conferences





The ability to























The ability to











45 Plant Budget







The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54





































GLSL Relationships













4 The Budgets

41 Operating Budget















Temporary Budget


Base Budget


Original Budget






Position Control
































The ability to






































Pre-award budgeting




Backstopping



Pre-award Costs










The ability to









43 Agency Accounts











Conferences





The ability to























The ability to











45 Plant Budget







The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54

































GLSL Relationships













4 The Budgets

41 Operating Budget















Temporary Budget


Base Budget


Original Budget






Position Control
































The ability to






































Pre-award budgeting




Backstopping



Pre-award Costs










The ability to









43 Agency Accounts











Conferences





The ability to























The ability to











45 Plant Budget







The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54





















GLSL Relationships













4 The Budgets

41 Operating Budget















Temporary Budget


Base Budget


Original Budget






Position Control
































The ability to






































Pre-award budgeting




Backstopping



Pre-award Costs










The ability to









43 Agency Accounts











Conferences





The ability to























The ability to











45 Plant Budget







The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54







GLSL Relationships













4 The Budgets

41 Operating Budget















Temporary Budget


Base Budget


Original Budget






Position Control
































The ability to






































Pre-award budgeting




Backstopping



Pre-award Costs










The ability to









43 Agency Accounts











Conferences





The ability to























The ability to











45 Plant Budget







The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54









4 The Budgets

41 Operating Budget















Temporary Budget


Base Budget


Original Budget






Position Control
































The ability to






































Pre-award budgeting




Backstopping



Pre-award Costs










The ability to









43 Agency Accounts











Conferences





The ability to























The ability to











45 Plant Budget







The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54




4 The Budgets

41 Operating Budget















Temporary Budget


Base Budget


Original Budget






Position Control
































The ability to






































Pre-award budgeting




Backstopping



Pre-award Costs










The ability to









43 Agency Accounts











Conferences





The ability to























The ability to











45 Plant Budget







The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54











Temporary Budget


Base Budget


Original Budget






Position Control
































The ability to






































Pre-award budgeting




Backstopping



Pre-award Costs










The ability to









43 Agency Accounts











Conferences





The ability to























The ability to











45 Plant Budget







The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54




Temporary Budget


Base Budget


Original Budget






Position Control
































The ability to






































Pre-award budgeting




Backstopping



Pre-award Costs










The ability to









43 Agency Accounts











Conferences





The ability to























The ability to











45 Plant Budget







The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54




Position Control
































The ability to






































Pre-award budgeting




Backstopping



Pre-award Costs










The ability to









43 Agency Accounts











Conferences





The ability to























The ability to











45 Plant Budget







The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54



















The ability to






































Pre-award budgeting




Backstopping



Pre-award Costs










The ability to









43 Agency Accounts











Conferences





The ability to























The ability to











45 Plant Budget







The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54














The ability to






































Pre-award budgeting




Backstopping



Pre-award Costs










The ability to









43 Agency Accounts











Conferences





The ability to























The ability to











45 Plant Budget







The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54





The ability to






































Pre-award budgeting




Backstopping



Pre-award Costs










The ability to









43 Agency Accounts











Conferences





The ability to























The ability to











45 Plant Budget







The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54


The ability to






































Pre-award budgeting




Backstopping



Pre-award Costs










The ability to









43 Agency Accounts











Conferences





The ability to























The ability to











45 Plant Budget







The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54

















Pre-award budgeting




Backstopping



Pre-award Costs










The ability to









43 Agency Accounts











Conferences





The ability to























The ability to











45 Plant Budget







The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54












Pre-award budgeting




Backstopping



Pre-award Costs










The ability to









43 Agency Accounts











Conferences





The ability to























The ability to











45 Plant Budget







The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54



Pre-award budgeting




Backstopping



Pre-award Costs










The ability to









43 Agency Accounts











Conferences





The ability to























The ability to











45 Plant Budget







The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54




The ability to









43 Agency Accounts











Conferences





The ability to























The ability to











45 Plant Budget







The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54

43 Agency Accounts











Conferences





The ability to























The ability to











45 Plant Budget







The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54



Conferences





The ability to























The ability to











45 Plant Budget







The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54











The ability to











45 Plant Budget







The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54





The ability to











45 Plant Budget







The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54


The ability to











45 Plant Budget







The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54

45 Plant Budget







The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54



The ability to









Modify plant budget















Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54












Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54

Budget Shell




The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54


The ability to



























They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54





They







52 Systems Control










Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54

Pre-Award






Post-Award




Cash Management



- Letter of credit







-





























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54


























































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54










































ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54






















ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54













ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54











ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54






ABR pools









1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54






1300 Wages ABR Pool

2000 ERE ABR Pool














ABR Rules



Object Code Range





1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54

1 0390100020003000

04001101200130018001

07491999299979999710




4 10003100600070008000

11013101600170018001

29995999699979998999


5 100020003000

1101200130018001

1999299979999710


6 13003000

13013001

19998999


7100 7250737074107470

7260739074117471


7200 72107270732074207440748075207920

72407281733074217441748175407930


7

7600 76107910

78307911


Usage








7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54





7 Budget Reporting


External

Report Source











Internal

Report Source













The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54









The ability to























The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54







The ability to








The ability to







The ability to












The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54





The ability to









Modify plant budget



The ability to























9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54













9 ACRONYMS

















GL General Ledger



MATRIX

SAS























Version 11 of 54





GL General Ledger



MATRIX

SAS























Version 11 of 54







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