provost budget office external review report · ፚ develop sap 101 for deans. (this was mentioned...

Provost Budget Office External Review Report

September 2010

2Provost Budget Office External Review Report – September 2010

Table of Contents I. Purpose of the External Review ...............................................................................3

II. The Review Committee & Process ..........................................................................3

III. Tasks of the External Review Committee .................................................................4

A. Examine the Self-Study Report........................................................................4

B. Engage in Additional Information-Seeking .......................................................4

C. Confirm the Validity of Conclusions in the Self-Study .......................................9

IV. Opportunities for Quality Enhancements ...............................................................11

V. Analysis of Strengths and Recommendation for Quality Enhancement ..................11

VI. University Context for Quality Enhancements ........................................................16

VII. Conclusions ..........................................................................................................16

AppendixA: Interview Questions

AppendixB: List of Individuals Interviewed by the External Review Committee

AppendixC: Revised Strategic Plan


I. PURPOSEOFTHEEXTERNALREVIEW

A. TheAdministrativeRegulations

Administrative Regulation 1.4, The Planning, Budget and Assessment Cycle, outlines the assessment process used to monitor the University’s effectiveness in achieving its mission, vision and goals. The section on Program Review Components specifies that each University unit shall prepare a self-study report every five to seven years. The contents of the self-study are specified in the Regulations, as is the process. The University unit is required to draft various sections of the study, including an evaluation of quality and productivity as well as an analysis of strengths and recommendations for quality enhancement. In addition, an External Review is required, and must be prepared by a committee that is objective and unbiased.

B. TheChargefromtheProvost

The External Review Committee met with Provost Subbaswamy on July 12, 2010 and received the following charge:

One of the most important components of the University of Kentucky program review process is the evaluation of the unit’s self-study by an External Review Committee. The purpose of the review committee is to provide the unit with an external perspective regarding the quality and effectiveness of its programs, services, resources, processes, and operations, using the College’s self-study as a starting point.

The External Review Committee shall:

• Use appropriate data collection techniques that help assure objectivity to engage in additional information-seeking, as necessary;

• Examine and confirm the validity of the recommendations put forth in the self-study;

• Identify additional strengths and recommendations (no more than 10-12) for quality enhancement; and

• Prepare a final report (approximately 10-12 pages) that briefly describes the external committee’s process and provides a data-driven rational for each strength and recommendation identified.

As the University of Kentucky continues its pursuit of an ambitious 2009-2014 Strategic Plan, in light of dwindling state support and the ongoing threat of uncertain economic times, the mission of the Provost Budget Office to “facilitate effective stewardship of resources by providing leadership and support” is more critical than ever before. As such, this is an optimal time to assist Provost Budget Office in moving forward with its own strategic plan and priorities to ensure that the University succeeds in navigating the fiscal and resource challenges ahead and continues to make progress toward the Top 20 mandate. However, to do so will require a re-focusing of the priorities of Provost Budget Office and a move toward more oversight, review, and analysis of business transactions, processes, and controls in the colleges and support units in the Provost Area.

Therefore, the External Review Committee shall seek to answer the following questions:

• Is Provost Budget Office well-positioned to re-focus priorities?

• What strategies should Provost Budget Office pursue in light of shifting priorities?

• What are the pitfalls of moving toward more oversight, review and analysis, and how can Provost Budget Office navigate them?

• What changes to the current Provost Budget Office strategic plan are needed?

II. THEEXTERNALREVIEWCOMMITTEE&PROCESS

A. TheExternalReviewCommitteewasselectedbytheProvostandincludedthefollowingmembers:

1. Susan Campbell, Finance Director, College of Agriculture

2. Kristen Cheser, Director of Fiscal Operations, University Budget Office

3. Paula Cox, Administrative Staff Officer III, Provost Budget Office

4. Christine Donahoe, Assistant Controller, Office of the Treasurer

5. Mary Ferlan, Human Resources Operations Director, Human Resources


6. Karen Minton, Budget Officer, College of Nursing

7. Lori Gonzalez, Dean, College of Health Sciences

Lori Gonzalez served as committee chair. One of the strengths of the committee was the variety of backgrounds and relationships with the Provost Budget Office. These differing perspectives allowed the Committee to maximize the time spent in meetings and in identifying appropriate recommendations. Additionally, all members were actively engaged and made significant contributions to the review process.

B. TheReviewProcess

The External Review Committee followed the charge provided by the Provost. The Committee met over a 10-week period (7/12/10-9/17/10) for a total of 5 meetings to complete the review. The Committee decided to review the self-study, identify any gaps, and solicit input from the university community. A list of potential interviewees was created and the Committee agreed on a list of those to actually interview. Individual committee members selected groups and individuals to interview and used an agreed-upon set of questions. The questions used in the interviews may be found in Appendix A. Additionally, the Committee interviewed the staff in the Provost Budget Office.

Following completion of all interviews, the External Review Committee examined the data for themes across several areas including: interaction, role of the office, customer service, accountability and efficiency and operations. Specific suggestions or strategies were identified and grouped into recommendations when appropriate.

III. TASKSOFTHEEXTERNALREVIEWCOMMITTEE

A. ExaminetheSelf-StudyReport

The committee members reviewed the self-study report and considered it to be a thorough evaluation of the facilitation function of the Provost Budget Office. Elements of the Self-Study including the strategic plan, customer surveys, strengths and recommendations, are evaluated throughout the report. The strategic plan was well developed for the purpose of facilitation. The self-study document outlined only one recommendation which was, in fact, a summary of the process for implementing the strategic plan. No true recommendations came out of the self-study process.

The self-study included four years (2005, 2006, 2007, and 2009) of data regarding customer satisfaction. No survey was administered in 2008. The Provost Budget Office has analyzed the data and taken action, when necessary, to deal with issues mentioned in the comments sections of the surveys.

B. EngageinAdditionalInformation-Seeking

The External Review Committee chose not to conduct a formal survey of individuals with ties to the Provost Budget Office but rather to engage in a series of individual and group interviews to gather information. Deans & Interim Deans, Provost Area Budget Officers, Provost Area Administrators, and individuals in the Executive Vice President of Finance and Administration area (Controller, Treasurer, etc.) were interviewed. It was not possible to interview every person within each category but an effort was made to gather input from many individuals from varied backgrounds. Additionally, all members of the Provost Budget Office staff were interviewed. A listing of all individuals who were interviewed may be found in Appendix B. A brief summary of the comments from each group is presented below. These comments were used to develop the recommendations found in Section V: Analysis of Strengths and Recommendations for Quality Enhancement.

1.SummaryofInterviewswiththeDeans&InterimDeans• Interactions.

ፚ In general, the deans have limited direct contact with the Provost Budget Office and Vice Provost Combs is the face of that office for the deans.

ፚ The deans report that interactions are positive and that the staff is helpful when assistance is needed.

• RoleoftheProvostBudgetOffice.TheOfficeshould:

ፚ Facilitate effective stewardship of resources;

ፚ Advocate for the Colleges; and


ፚ Provide policy support & interpretation.

• CustomerService.

ፚ There is a deep sense of trust between the Deans and Vice Provost Combs and Budget Director Wilson.

ፚ The staff members were praised by many deans for their customer service. They were characterized as professional, collegial, patient, diplomatic, responsive and flexible.

ፚ Several deans commented that the Provost Budget Office staff members provide good service but were often hampered by things out of their control. It was suggested that a good model might be to increase control over processes to the Provost Budget Office staff while the Office of the Treasurer focuses on oversight.

• Accountability&EfficiencyInitiative.Responses to the questions about the expanded mission of increased accountability and efficiency were mixed.

ፚ Several deans reported no concerns with the general concept but were unsure of how it would be rolled out.

ፚ Others had significant concerns about what the announcement signaled, i.e., implied distrust, intrusive. It was not presented clearly and was not well-justified.

ፚ The need for true buy-in from the all the units within the Office of the Treasurer was mentioned several times.

• Operations.The Provost Budget Office should:

ፚ Develop a more streamlined and transparent mechanism for sharing the commitment list (special projects, personnel, and initiatives supported by the Provost) with the deans and their business officers;

ፚ Develop better reporting for grants and contracts. (SAP does not work well for researchers and Colleges often end up creating shadow systems.);

ፚ Develop SAP 101 for Deans. (This was mentioned by more than one interviewee. Some Deans reported that they feel they are at the mercy of the Business officer for information and because SAP is complex, they cannot provide sufficient monitoring and oversight.); and

ፚ Be a safe zone for College Business Officers.

• Other

ፚ The need for a true provost model was mentioned by one group of deans. It was suggested that the Offices of the Executive Vice President for Finance and Administration be moved under the Provost to ensure more seamless administration of University finances. While this was mentioned by a few deans interviewed, it has been an issue with many deans for some time.

2.SummaryofInterviewsofCollege&OtherProvostAreaBusinessOfficers.Much of the input from the Business Officers is included in Section V: Analysis of Strengths and Recommendations for Quality Enhancement. An abbreviated summary is provided below.

• Interactions

ፚ Interactions were positive and the frequency of interactions varied with the budget calendar from a low of once or twice a month to several times a day during budget cycle.

ፚ No examples of negative interactions were cited by anyone interviewed.

ፚ Given the diversity of the Colleges and Other Provost Areas, the range of interactions was widely varied.

• RoleoftheProvostBudgetOfficeisto:

ፚ Assist with budget processes and address budget issues;

ፚ Serve as a resource; and,

ፚ Provide guidance.


• CustomerService

ፚ The Business Officers overwhelming reported that they trust the staff in the Provost Budget Office.

ፚ The Provost Budget Office staff members provide excellent customer service.

ፚ It is often necessary to seek guidance from Vice Provost Combs or Budget Director Wilson regarding complex topics.

ፚ The Provost Budget Office staff will seek answers if they are not known. The responses to these queries are usually timely.

• Accountability&EfficiencyInitiative

ፚ There were concerns about staffing with the new initiative. Provost Budget Office staff members are already stretched and if the new initiative is an added component; some fear customer service and responsiveness may suffer.

ፚ There was concern about how the expanded mission would be rolled out. The Provost Budget Office should retain its transparency and frequent communication to keep budget officers informed.

ፚ The business officers expressed concern about the buy-in of central administration on this initiative.

ፚ It was recommended that the Provost Budget Office work directly with internal audit to identify “hot spots”, e.g., cash handling, procards, etc. and target those early on with mini-audits conducted by the Provost Budget Office.

ፚ Communicate. Communicate. Communicate.

• Operations.The Provost Budget Office should:

ፚ Update its website;

ፚ Embrace technological options such as scanned documents and electronic signatures;

ፚ Develop standardized reports;

ፚ Assist units in the development of business manuals;

ፚ Institute mini-audits around specific, and often problematic, business processes (e.g., payroll, cash handling, procards, etc.);

ፚ Provide a forum for Business Officers to share best practices;

ፚ Improve response time and ease of contact by phone;

ፚ Assume a stronger presence with offices outside the Provost’s area (e.g., Controller’s Office). The Provost Budget Office needs responsibility and authority within the administration. Currently, they have the role of facilitators and need to expand to include development and implementation of policies and processes as well as making key decisions about finances in the Provost’s area.

ፚ Better training for new business officers; and,

ፚ Have some direct, hands-on experiences in the colleges. The administrative staff should have some experience with the activities at the college level. The current staff members were hired before SAP was initiated. While they knew business processes first hand before SAP, it is no longer the case. [Please note: This was also mentioned when administrative staff (Levels II and III) were interviewed by the External Review Committee.

• Other

ፚ The “presence” and strength of the Provost Budget Office was mentioned several times. There was a push for the office to assume a stronger and more influential role rather than often appear as just as pass-through office of Central Administration.

ፚ There was considerable concern about staffing levels. The business officers were concerned about downsizing and also about the impact of the expanded mission on workload.


3.SummaryofInterviewsofProvost’sStaff• Interactions

ፚ The interactions described by some of individuals were limited, but positive. However, other units interacted weekly and during specific periods of the year, daily.

• RoleoftheProvostBudgetOffice

ፚ The Office could provide SAP training to those individuals who have responsibility for budgets. Business officers and their supervisors should be trained together.

• CustomerService

ፚ Comments about customer service were positive with the exception of phone communication. A frequent comment related to the frequent difficulty of contacting a “live person” by phone.


ፚ Generally, this group was in favor of the expanded mission.

ፚ There were concerns about the ability of staff to deal with the additional responsibilities given their current workload.

ፚ The Provost Budget Office should proceed carefully always considering the impact of new processes on existing operations.

• Operations

ፚ The issue of phone communication was mentioned once again.

ፚ It was suggested that the Provost Budget Office develop an active website.

4.SummaryofInterviewsbyExecutiveVicePresidentforFinanceandAdministrationStaff

• Interactions

ፚ This group interacts often with the Provost Budget Office with some individuals interacting more often than others.

• RoleoftheProvostBudgetOffice

ፚ The Provost Budget Office is seen as the office which coordinates financial operations in the colleges and units that report to the Provost.

ፚ They provide the Provost with accurate financial information for decision making.

ፚ They have a role in oversight and compliance.

• CustomerService

ፚ Everyone who was interviewed felt positively about the level of customer service and helpfulness of the Provost Budget Office.


ፚ Many in this area were not clear about what the expanded mission entails and how it would be implemented.

ፚ The consensus was that centralization could result in efficiencies. Some small colleges rarely deal with certain processes and this often results in errors.

ፚ Staff members in the Controller’s Office are extremely excited about it and looking forward to the partnership with Provost Budget Office. They had numerous suggestions of specific functions and colleges/departments that need the assistance. The initiative should result in more knowledgeable personnel and make departmental staff more accountable.

ፚ The Controller’s Office group suggested that a hierarchical structure with department business officers reporting to college business officers who report to the Provost Budget Office would result in more consistent application of policies and would empower them to make decisions, which are now often overruled by the deans and their chairs. NOTE: This same thought was expressed by several business officers and provost staff.


• Operations

ፚ It was suggested that the Administrative Staff receive additional training to decrease their dependence on Vice Provost Combs and Budget Director Wilson.

ፚ There was some confusion about the organizational change of the Office of Research. The office now reports directly to the Provost but the budget and finance functions do not appear to always roll up to the Provost Budget Office.

5.SummaryofInterviewsoftheProvostBudgetOfficeStaff.The questions for the Provost Budget Office staff were different and the themes that were identified reflect this difference. The questions may be found in Appendix A.

• Strengths

ፚ Interviews with the Provost Budget Office staff confirmed the office’s focus on customer service and respect for others.

ፚ The wide range of diverse experience of the staff was apparent, as was the large number of years experience at UK.

ፚ In addition, the office’s strong leadership by the Vice Provost and Budget Director was evident.

• Communication

ፚ The Provost Budget Office staff recognizes there are still customers who do not feel they are always available by phone when needed, but they are struggling with how to improve that effort. They already forward phones to personal cell phones; have dedicated a new staff member to be available to answer phones when others are busy; and attempt to manage the call volume as best they can.

ፚ Improving website content may be one opportunity to provide answers to customers in an effective manner.

• ExpandedMissionofAccountability&Efficiency

ፚ Establishing smaller networking groups for colleges/units may also be an opportunity to share information and best practices.

ፚ The staff expressed its openness to consider opportunities for improvement and viewed the new focus on accountability and oversight as exciting.

ፚ Although the details of how this change in focus are yet to be determined, the staff is very concerned about not being viewed as “police-like” in its approach to this new focus.

ፚ They are concerned that the fear of change is the biggest barrier for them.

ፚ They see their responsibility as listening to feedback along the way and responding to customers in a manner that is service-oriented and continues to build trust and confidence. In order to ensure success, the implementation process of these changes will be crucial.

ፚ They see being inclusive and acting as facilitators of change critical for their success.

ፚ They have confidence the Provost will help lead this charge and gain support across the entire campus.

• Workload

ፚ The Provost Office staff members feel it is too early in the process to determine the impact of this expanded mission on workload and available resources.

• Relationships

ፚ The Provost Budget Office staff members reported that they have good working relationships with many of the central units across campus (University Budget Office and Human Resources); however, there are other central offices whose relationships have room for improvement.

ፚ They recognize the value of collaborative relationships in achieving success on a daily basis and are willing to invest in relationship building.


• ProfessionalDevelopment

ፚ The Vice Provost and Budget Director expressed a desire to increase the development opportunities for their own staff and are looking for ways to build greater confidence and initiative to increase the effectiveness of the Provost Budget Office.

• Location

ፚ The physical location of the Provost Budget Office has changed four times over the past nine years and they are now located in the UK Credit Union building (Export Street). The new location is seen overall as positive (parking, lack of interruptions, quiet); however, some staff do miss the university setting and interaction with students and colleagues.

C. ConfirmtheValidityofConclusionsintheSelf-Study

1.Mission.The Provost Budget Office Self-Study Reports includes the mission of the office. The report states that:

The mission of the Provost Budget and Administrative Service Office (Provost Budget Office) is to facilitate effective stewardship of resources by providing leadership and support to enhance administrative and fiscal operations in all Provost Area Units.

The Provost Budget Office staff accomplishes this mission through:

a. Providing support for business operations that will promote decision-making and processes that are responsible, effective and integrated;

b. Providing support to facilitate decision-making at all levels; and,

c. Development and implementation of annual operating budget.

The mission statement of the Provost Budget Office captures the facilitating and supporting role they have had for the past decade. However, the expanded mission includes accountability and efficiency and should be reflected in the mission statement.

2.StrategicPlan.The Provost Budget Office’s original strategic plan that was submitted as part of the self-study included the following three goals:

Goal1: Develop and implement annual operating budget

Goal2: Provide support to facilitate decision-making at all levels

Goal3: Provide support for business operations that will promote decision-making and processes that are responsible, effective and integrated.

The External Review Committee reviewed the plan. It was noted that the expanded role of accountability, oversight, review and analysis of business transactions, processes, and controls in the colleges and support units in the Provost Area was not detailed in the 2009-2010 self-study report or the 2009-2014 strategic plan. The Chair of the External Review Committee communicated a request to Vice Provost Combs that the Provost Budget Office update their strategic plan in light of the recent expanded mission. The External Review Committee was aware that the Provost Budget Office had already begun implementing strategies to deal with the expansion. Vice Provost Combs provided a revised strategic plan that included the goals listed above. Goal 3 was expanded to include an objective targeting the expanded mission. This objective 3.2 is provided below:

Enhance efforts of the Provost Budget Office regarding oversight of business activities to improve efficiency and accountability in the Provost-area colleges and support units.

The revised strategic plan may be found in Appendix C.

3.CustomerSatisfaction.The self-study included four years (2005, 2006, 2007, 2009) of data regarding customer satisfaction. No survey was administered in 2008. The Provost Budget Office has analyzed the data and taken action to deal with issues mentioned in the comments section of the surveys. Across the four years of survey data, the Provost Budget Office has demonstrated consistent performance with average rankings of 3.44, 3.41, 3.47 and 3.5 for 2005, 2006, 2007, and 2009, respectively. (The surveys used a four-point scale with 1 being lowest score and 4 being highest score.) They targeted responsiveness to phone calls, and other communication concerns based on comments.


4.StrengthsThe self-study report identified a number of strengths which are listed below.

a. Focus on customer service by:

• Assigning Provost Budget Office representatives to specific colleges/units

• Developing training

• Enhancing communication (both verbal and written)

• Developing and maintaining relationships with the unit representatives

• Regularly evaluating services for improvement.

b. Reconfigured monthly Budget Officers’ meetings

c. Served in facilitator role with implementation of SAP. Served as the bridge between implementation of the project and the end user. Formed a user group. Provost Budget Office communicated with IRIS team members.

d. Possess a wide range of experience in the Provost Budget Office

e. Have established trust and positive interpersonal relationships with College Business Officers and others

f. Recognize the need for continuous quality improvement

Feedback from individuals who regularly interact with the Provost Budget Office supports these strengths. The customer service focus of the office was an area of frequent comment and praise during all the interviews. The terms trust, transparency, respect and customer service were used frequently by those interviewed. Additionally, the Vice Provost and Budget Director were singled out time and again for praise, especially in the areas of technical knowledge and expertise. In the interview with the Vice Provost, she shared that she did not think the office could function without Budget Director Wilson. When Director Wilson was interviewed, she shared that the Vice Provost was critical to the success of the unit. It is clear that the staff in the Provost Budget Office work well together.

The areas for improvement are reflected in the recommendations. There were no glaring problems identified during the external review and the recommendations reflect enhancements for the office as well as suggestions for implementation of the expanded mission.

D. QuestionsfromtheProvost’sChargetotheExternalReviewCommittee

1.IsProvostBudgetOfficewell-positionedtore-focuspriorities?The Provost Budget Office has built a strong reputation as being customer focused and supportive. This provides an excellent platform to launch the expanded mission. The trust between the Provost Budget Office staff and the business officers will allow the Provost Budget Office to guide a process of increased accountability. There are real concerns from the External Review Committee and every group interviewed about the workload demands this expanded focus may place on the Provost Budget Office staff. The Provost Budget Office currently has the following nine staff:

Administrative Officer II 1.0 FTE

Administrative Officer III 2.75 FTE

Administrative Services Associate 2.0 FTE

Administrative Support Associate I 1.0 FTE

Budget Director 1.0 FTE

Vice Provost/Budget & Administrative Services 1.0 FTE

2.WhatstrategiesshouldProvostBudgetOfficepursueinlightofshiftingpriorities?Specific strategies are outlined in detail in Section V of this report.

3.Whatarethepitfallsofmovingtowardmoreoversight,reviewandanalysis,andhowcanProvostBudgetOfficenavigatethem?The External Review Committee outlined several areas of concern in Section V: Analysis of Strengths and Recommendations for Quality Enhancement.


4.WhatchangestothecurrentProvostBudgetOfficestrategicplanareneeded?The revised strategic plan addresses the areas of efficiency and accountability. The strategies outlined within the plan are broad and may require refinement as the process unfolds.

IV. OPPORTUNITIESFORQUALITYENHANCEMENTSThe self-study document outlined only one recommendation which was, in fact, a summary of process

for implementing the strategic plan. No true recommendations came out of the self-study report.

RECOMMENDATIONSFORQUALITYENHANCEMENT

We have included several strategies in our 2009-14 Strategic Plan that directly relate to

feedback received from our constituents (Appendix A, referenced earlier). One example

includes our plan to develop an administrative manual which will include a section

related to the operating budget, as well as sections describing the various processes

which have direct impact on business and budget officers throughout the Provost

Area. When completed, this document will be posted on our website and continuously

updated as changes occur. (A first draft of this document may be seen in Appendix L).

Other strategies we have identified are to define a process and facilitate a mentoring

program in areas requested, provide more training on various topics (to include

reporting), and to improve our website to make it useful to the people we serve.

The Provost Budget Office staff takes very seriously its role of facilitating and making

more effective the business and budget processes for Provost Area end users. We will

continue to evaluate our services by requesting feedback through surveys and other

methods and will do whatever is possible to respond to any constructive criticism

we might receive. We look forward to any recommendations from the external review

committee that will provide us with new information that will help us improve the

services we provide to the University community. (Provost Budget Office Self-Study

Report, 2009-2010)

V. ANALYSISOFSTRENGTHSANDRECOMMENDATIONSFORQUALITYENHANCEMENTThe Provost Budget Office staff are seen by the University community as open, transparent, available

and focused on customer service.

Thus, while the majority of comments made by those interviewed were positive, individuals did offer

suggestions to improve this already strong office. The External Review Committee examined all the

comments and grouped them in thematic areas. They are offered below as quality enhancements.

A. QualityEnhancementRecommendation1:MAINTAININGTRUST

The Provost Budget Office should work to maintain the trust of its stakeholders. This is one of the greatest strengths of the Office.

Many of those interviewed remarked positively on the trust that the Provost Budget Office has established across the campus. There was some concern that the expanded accountability and efficiency role would be detrimental to this trust.


1.Recommendation.It is recommended that the Provost Budget Office staff take care to ensure they maintain the trust of the deans, business officers and other University groups as they roll out the details of the enhanced mission.

2.Suggestedstrategiestoachieveenhancementsa. Remain transparent.

b. Keep communication lines open.

c. Engage the business officers in the Provost’s area at all levels. The focus group meetings currently being held are an excellent start.

d. Anticipate areas of concern and work to address them early in the process. For example, many staff members within budget offices are concerned about their jobs given the push toward centralization. It is important that the Provost Budget Office staff provide information about decisions which may impact jobs as early as possible.

e. Approach new processes from a teaching/learning perspective rather than a policing standpoint. This will allow stakeholders to feel a part of the process and will facilitate open, honest communication.

3.Recommendedresourcesneededtofollow-thoughonstrategies.No additional resources are required unless the enhanced mission requires more staff time. In that case, additional staff should be added to ensure delivery of current and expanded services.

4.Timelineforaddressingenhancement.This recommendation should be targeted immediately and become an on-going effort.

B. QualityEnhancementRecommendation2:COMMUNICATION

Good communication is critical during the next few years. The Provost Budget Office has implemented a number of processes to deal with this issue. During the interviews, the need to improve response time and response to phone calls was frequently mentioned. The Provost Budget Office staff members report they have worked to address the issue. However, this recommendation involves communication in a much broader sense than just dealing with calls.

1.Recommendation.It is recommended that the Provost Budget Office develop a communication plan that targets dissemination of information, sharing of information among and between business officers and other stakeholders, and efficiency in basic communication, including phone and email.

2.Suggestedstrategiestoachieveenhancementsa. The Provost Budget Office should move forward with the ideas to update the website and make it a

tool for dissemination of information. The website should be a one-stop shop for all forms, policies, and processes that the budget officers need. The Provost Budget Office should consider using wikis and blogs to deal with new developments. Vince Kellen, University CIO, could identify individuals in his area that could assist with improvements in technology.

b. SharePoint should continue to be used as a depository for important documents.

c. The Provost Budget Office should share its organizational chart with the business officers at an upcoming monthly meeting. When the External Review Committee shared this information with those interviewed, it helped them understand the issues related to response to phone communication.

d. Shared-emails should be continued. Many budget officers remarked that these combined emails made it easier for them to find information when needed. It decreased the need to open a number of emails from more than one member of the Provost Budget Officer.

e. The listserv should be used to share best practices. Use portions of the monthly meetings as a forum to share best practices.

f. Continue to encourage college business officers to share information with deans and chairs.

3.Recommendedresourcesneededtofollow-thoughonstrategies.There would be a need for nonrecurring resources to build and maintain an active website. The building of the site could be outsourced to a professional on campus and then someone in the Provost Budget Office could be trained to maintain the site.

The other strategies would require time but no additional financial resources.


4.Timelineforaddressingenhancement.These strategies should be implemented as soon as possible.

C. QualityEnhancementRecommendation3:TRAININGFORDEANS

Several deans mentioned a need for training to understand budget reports and accounting processes at the college level. This SAP 101 would be important for all deans but is especially critical for deans new to the University.

1.Recommendation.The Provost Budget Office should develop short training sessions for deans with an emphasis on understanding budgets and accounting.

2.Suggestedstrategiestoachieveenhancementsa. College budget officers should be included in some of the sessions so the dean and officer can work

together to build understanding.

b. The deans should be surveyed to determine their training needs.

c. The deans could be copied on information given to business officers when that information might expand understanding processes. Care must be taken not to inundate deans with information that wouldn’t be useful for them to know.

d. The Provost Budget Office could have experienced deans share their own best practices about budget and financing issues with their dean colleagues.

3.Recommendedresourcesneededtofollow-thoughonstrategies.This recommendation would require personnel time to develop and conduct the training. No other resources would be needed.

4.Timelineforaddressingenhancement.This should begin as the Provost Budget Office moves forward with the expanded mission.

D. QualityEnhancementRecommendation4:TRAININGFORPROVOSTBUDGETOFFICEADMINISTRATIVESUPPORTSTAFF

Several college/unit budget officers and Executive Vice President for Finance and Administration staff remarked that it was not unusual for the Administrative Officers to go to Vice Provost Combs or Budget Director Wilson for answers to complex questions. During interviews, these Administrative Officers described their work experience which was varied and involved many business offices across the University. However, they self-reported that while they had direct experience working in the colleges or units with the university systems before SAP they do not have direct SAP experience since implementation. They mentioned the need for additional training.

1.Recommendation.It is recommended that the Vice Provost and Budget Director develop a professional development plan for all staff in the Provost Budget Office.

2.Suggestedstrategiestoachieveenhancementsa. Consider having the staff members rotate with experienced college/unit budget officers for “A Day in

the Life of…” experiences.

b. Add specific professional development activities to the Performance Evaluation process. Conduct mid-year evaluations to determine progress in professional development and hold staff accountable in seeking appropriate training. These staff could be directed to develop training modules on various topics which would require them to become very familiar with the necessary business processes in SAP.

3.Recommendedresourcesneededtofollow-thoughonstrategies.Implementation of staff training could require some financial resources, although they are likely to be very modest. The true resource needed is time.

4.Timelineforaddressingenhancement.This plan should be developed by calendar year-end and implemented in spring 2011.


E. QualityEnhancementRecommendation5:PROFILEONCAMPUS

The External Review Committee was unsure of how to address the number of comments related to the profile and perceived power of the Provost Budget Office. This recommendation is likely to be addressed by the Provost and Executive Vice President for Finance and Administration rather than the Provost Budget Office staff. Additionally, the Committee does not have direct information about how this might be achieved or even if it is viewed as an issue by the Provost Budget Office staff.

1.Recommendation.It is recommended that the Vice Provost Combs and Budget Director Wilson work with Vice President of Operations & Treasurer Angie Martin to create a document that outlines barriers or areas of difficulty with some of the offices in the Executive Vice President of Administration and Finance. This list should included proposed solutions to ensure seamless administration of the University’s finances. The document should be shared with Provost Subbaswamy and Executive Vice President Frank Butler for discussion and approval. An implementation plan can be created jointly between the Provost Budget Office and the Office of the Treasurer.

2.Suggestedstrategiestoachieveenhancementsa. The Provost Budget Office should consider ways to assume a stronger role with Executive Vice

President of Finance and Administration group. Suggestions should be generated to allow the Provost Budget Office to engage equally rather than hierarchically with the Office of the Treasurer. Currently, it appears, in function if not in form, that the Provost Budget Office is in a direct reporting status with the Office of the Treasurer. It should be a flat rather than a hierarchal reporting structure. A shared partnership would benefit both units and the University, in general.

b. The Vice Provost and Budget Director should control the content of the monthly Provost Budget Office meetings, rather than allowing the other units on campus be the primary focus.

c. Several deans remarked that the Provost Budget Office was often hampered by the Office of the Treasurer. The Provost Budget Office staff should work with the Office of the Treasurer to determine a mechanism for sharing of power between the two offices.

d. It would be beneficial to move control of process to the Provost’s area and have the Office of the Treasurer focus on oversight. Having the Office of the Treasurer handle both process and compliance makes it difficult for the academic programs.

3.Recommendedresourcesneededtofollow-thoughonstrategies.Implementation of this recommendation will require acceptance by the Provost and the Provost Budget Office that this is an issue worthy of addressing. It is possible there are not issues but rather that it is a perception of many of individuals interviewed.

4.Timelineforaddressingenhancement.Nospecifictimelineisproposed.

F. QualityEnhancementRecommendation6:ACCOUNTABILITY&EFFICIENCY

1.Recommendation.It is recommended that the Provost Budget Office develop a long-range plan for the expanded mission of accountability and efficiency based on input from the budget officers in the Provost’s area.

2.Suggestedstrategiestoachieveenhancementsa. The Provost Budget Office must maintain transparency at every level during the process. The key to

transparency will be frequent, straightforward communication.

b. The process should include continued reliance on information from focus groups to determine processes for accountability and compliance.

c. There should be regularly scheduled meetings with the top administrators in the Office of the Treasurer and the units within that office to facilitate collaboration and support for all new initiatives.

d. The staff should work to improve grant reporting mechanisms so colleges can provide better oversight of grant accounts. Some deans reported that SAP does not work well for researchers and Colleges create shadow systems. This could be handled through training for the deans and sharing of best practices by the college business officers who handle grant accounting well.


e. The Vice Provost should closely monitor personnel demands so workload can be managed well. It was a concern across all groups that service could suffer if the expanded mission was simply added to the current responsibilities of the Provost Budget Office staff.

f. The Provost Budget Office should work directly with the Offices of Treasurer and Internal Audit to identify “hot spots”, e.g., payroll, cash handling, procards and other areas. These should be targeted for mini-audits by the Provost Budget Office which will help the colleges and other provost areas maintain compliance with university regulations and processes.

g. The Provost Budget Office should develop standardized reports that can be individualized based on needs by the unit budget officers.

h. The idea of the business manual should be fully implemented. The staff should develop business procedure and process summaries for inclusion in college level business manuals. Budget officers should be invited to share their best practices and they should be used as trainers for the other officers.

i. It may be appropriate for Provost Budget Office staff, especially the Vice Provost or Budget Director to be engaged in the interview and selection process of new business officers with the Provost area.

3.Recommendedresourcesneededtofollow-thoughonstrategies.The only resources needed to implement these strategies are time and personnel.

4.Timelineforaddressingenhancement.The Provost Budget Office is in the process of implementing the expanded mission. These strategies could be folded in immediately.

G. QualityEnhancementRecommendation7:PROVOSTBUDGETOFFICEMONTHLYMEETINGS

The business officers are interested in seeing the monthly meetings take on a more practical and direct format. Outside speakers, while valuable, should not dominate the meetings.

1.Recommendation.It is recommended that the Provost Budget Office revise the format of the monthly meetings to better meet the needs of the Provost Area budget officers.

2.Suggestedstrategiestoachieveenhancementsa. The focus of the monthly meetings should be changed to provide more emphasis on budget and

financial information.

b. The Vice Provost and Budget Director should review materials before any individual presents at the monthly meetings. If the information is tangential to budgeting, they could consider dissemination via email or the website.

c. The agenda for monthly meetings should be revised to either move outside speakers to the end of the agenda or have them at the beginning, but with a specified time limit of no more than 15 minutes.

d. The meetings should be used as a forum to discuss best practices.

e. Small group activities should be incorporated to allow experienced budget officers to be paired with less experienced officers as new processes are discussed.

f. College/unit budget officers could present topics through the year as part of their own professional development.

3.Recommendedresourcesneededtofollow-thoughonstrategies.No new resources are needed to implement this strategy.

4.Timelineforaddressingenhancement.This enhancement could be targeted immediately.


H. QualityEnhancementRecommendation8:MISSIONSTATEMENT

1.Recommendation.The mission statement of the PBO captures the facilitating and supporting role they have had for the past decade. However, the expanded mission includes accountability and efficiency and should be reflected in the mission statement. It is recommended that the PBO review its current mission statement and update it to reflect the new emphasis area.

2.Suggestedstrategiestoachieveenhancements.The new mission could be rolled out with the development of a new website.

3.Recommendedresourcesneededtofollow-thoughonstrategies.No new resources are needed.

4.Timelineforaddressingenhancement.As this is a minor change, it could be completed before December 31, 2010.

VI. UNIVERSITYCONTEXTFORQUALITYENHANCEMENTSThe campus is well-positioned for the increased emphasis on accountability and business procedures.

Given the current budget constraints and the future uncertainty regarding state funds, it is important

that the Provost’s area provide assistance and support to it units in the area of fiscal management.

The campus has successfully transitioned to the SAP system although a few areas of need remain.

Now that the Provost Budget Office staff members are no longer needed to assist with day-to-day

operations of SAP, they should be able to shift focus to the expanded mission of accountability and

efficiency. The time is right for this initiative.

VII. CONCLUSIONSThree characteristics used to describe the Provost Budget Office were frequently cited during

discussions. These were: Trust, Transparency, and Customer Service.

The Provost Budget Office is one of the most trusted offices at the University of Kentucky. This trust

is derived from a long-standing customer service orientation built on providing services in a timely

way and being respectful of their stakeholders. This foundation provides an excellent platform for the

expanded mission of Accountability and Efficiency recently proposed by Provost Subbaswamy.

Provost Budget Office External Review Report – September 2010 Appendix A

Appendix AInterviewQuestions

INTERVIEWQUESTIONSFORINDIVIDUALSEXTERNALTOTHEPROVOSTBUDGETOFFICE

1. What type of interactions do you have with the Provost Budget Office?

2. How often do you interact with the Provost Budget Office?

3. What do you see as the role of the Provost Budget Office?

4. Do you find the Provost Budget Office staff to be knowledgeable (i.e., technical knowledge & expertise)?

5. Do you find the Provost Budget Office staff helpful (i.e., good customer service)?

6. Give specific examples of good interactions you have had with the Provost Budget Office.

7. Give specific examples of negative interactions you have had with the Provost Budget Office.

8. Do you have any concerns about the Provost Budget Office?

9. The Provost has recently announced a major change in the role of the Provost Budget Office by directing the office to focus more on analysis, oversight and review of business activities, including transactions, processes and controls.

a. How do you feel about this change?

b. Do you have any suggestions on how this change should be implemented, including the assessment of existing business activities and internal controls?

c. Are there areas where you feel your department or college is especially vulnerable and in need of assistance?

d. Are there circumstances in your college or department that you feel sometimes prevent you from exercising proper controls and following business procedures?

10. How can Provost Budget Office better communicate its role to the University community?

11. What would you suggest to the Provost Budget Office that would help them improve their operation?

12. [ForBudgetOfficersOnly] Do you have suggestions for improving the format of the monthly Provost Budget Office meetings or any other suggestions that would provide better communication with its constituents?

13. What have we not discussed today that you would want us to know about the Provost Budget Office?

INTERVIEWQUESTIONSFORINDIVIDUALSINTHEPROVOSTBUDGETOFFICE

1. What strengths do you bring to the Provost Budget Office? What areas of improvement do you see for yourself and for the office? Are you aware of any opportunities that have not been targeted and are you aware of any threats/challenges to the office and its function?

2. The area of communication was mentioned as a possible area for improvement. Will you share with us how you handle communication to/from the university community? How do you ensure timely responses to inquiries? Do you have ideas about how to improve communication?

3. How do you feel about the expanded mission of accountability and efficiency? What are your ideas about how to implement this change? What barriers to you see? How will this mission expansion impact your workload?

4. The issue of trust was mentioned by many of the individuals we interviewed. The university community, and particularly the business officers, has a deep sense of trust of those in the Provost Budget Office. Given the expanded mission of accountability and oversight, how do you plan to balance trust with a need to take on this expanded role?

5. Are the operating budget and number of personnel adequate to meet the mission of the office?

6. What ideas to you have to improve the Provost Business Officers meeting?

7. How has the new location impacted interaction with the campus community? Service delivery? Work environment?

8. Do you need any additional support or resources from any other unit on campus to be successful?

9. What information should be included in the report to support the Provost Budget Office?

Provost Budget Office External Review Report – September 2010 Appendix B | 1

Appendix BListofIndividualsInterviewedbytheExternalReviewCommittee

INDIVIDUALSINTERVIEWED

Deans. The following deans were interviewed in a group or individually:

• Agriculture, M. Scott Smith

• Arts&Sciences, Mark Kornbluh

• Communication&InformationStudies, Dan O’Hair

• Dentistry, Sharon Turner

• Design, Michael Speaks

• Education, Mary John O’Hair

• Engineering, Tom Lester

• GraduateSchool, Jeannine Blackwell

• Law, David Brennen

• Libraries, Terry Birdwhistell

• Nursing, Jane Kirshling

• PublicHealth, Steve Wyatt

• SocialWork, Ike Adams

• Pharmacy&FineArts. Pat McNamara, Pharmacy and Gerry Maschio, Fine Arts, were interviewed in place of the Pharmacy and Fine Arts Deans (Tracy & Tick) because the new deans had no knowledge of or experience with the Provost Budget Office.

College&OtherProvostAreaBusinessOfficers. These individuals were interviewed in small groups, when possible.

• Agriculture, Chris Shotwell

• Arts&Sciences, Stella Matusak

• Business&Economics, Debbie O’Daniel

• Communication&InformationStudies, Jonathan Clifton

• Dentistry, Randy Gonzalez, Christine Levitt

• Education, Rosemary Waters

• Engineering, Mary McBeath

• GraduateSchool, Lori Eckdahl

• HealthSciences, Vicki Riddell-Peavler

• Law, Julie Mellon

• Libraries, Stephen Sizemore

• Medicine, Trish Polly

• Pharmacy, Vice Provost Clancy

• PublicHealth, Kim Judd

• SocialWork, Martie Gillen

• Engagement, Connie Robertson

• UndergraduateStudies, Retha Higgs

• StudentAffairs, Betsy Mahoney

• InternationalAffairs, Kelly McDaniel

• InstitutionalDiversity, Billie DeGaris

• ArtMuseum, Rebecca Hudson

• UniversityPress, Craig Wilkie

Provost Budget Office External Review Report – September 2010 Appendix B | 1

PROVOST’SSTAFF

• SusanCarvalho, Associate Provost for International Programs

• JudyDuncan, Administrative Staff Officer II, Office of Research

• PhilGreasley, Associate Provost for University Engagement

• VictorHazard, Associate Vice President & Dean of Students

• KathyStanwix-Hay, Administrative Staff Officer III, Office of Research

• J.J.Jackson, Vice President for Institutional Diversity

• RobertMock, Vice President for Student Affairs

• GusMiller, Director of Space Planning

• MikeMullen, Associate Provost for Undergraduate Education

• ConnieRay, Vice President for Institutional Research, Planning and Effectiveness

• WayneRitchie, Assistant Provost for Resource Management

• JackSupplee, Associate Vice President for Research

• DanWentz, Administrative Staff Officer III, Office of Research

• DonWitt, Assistant Provost for Enrollment Management

• JohnYopp, Associate Provost for Educational Partnerships

EXECUTIVEVICEPRESIDENTFORADMINISTRATIONSTAFF

• AngieMartin, Vice President of Financial Operations and Treasurer

• RondaBeck, Controller

• RoxanneMcLetchie, Budget Director – Planning, Budget & Policy Analysis

• JoeReed, Senior Director of Internal Audit

• KimWilson, Associate Vice President of Human Resources

• GeneralAccounting,Travel,Payroll,AccountsPayable&SponsoredProjectsAccountingManagementStaff: Patty Brophy, Gwen Conley, Tony Day, Jennifer Miles, Zoe Morley, Cara Nelson, Erin Wallett, Shan Wang

• TreasuryServicesStaff: Joe Bonilla, Donna Counts, Sharon Klock, Susan Krauss, Kim Lush

• GeneralAccountingStaff: Rebecca Banta, Annetta Carter, Lora Dials, Corina Rampola, Sandy Shearer, Helen Slayton, Jessica Slone

PROVOSTBUDGETOFFICESTAFF

• KarenCombs, Vice Provost for Budget & Administrative Services

• LisaWilson, Budget Director

• AngelReed, Administrative Staff Officer II

• KathyFryer, Administrative Staff Officer III

• NellieHatfield, Administrative Staff Officer III

• PaulaCox, Administrative Staff Officer III

• BeckyKing, Administrative Support Associate I

• MissyStanley, Administrative Services Associate

• RebeccaMcCoy, Administrative Services Associate

Provost Budget Office External Review Report – September 2010 Appendix C

Appendix CRevisedStrategicPlanSubmitted By Vice Provost Combs

August 11, 2010

Strategic Plan2009-2014

University of KentuckyOffice of Budget and Administrative Services

‹ 2 ›Office of Budget and Administrative Services Strategic Plan 2009-2014

As a unit reporting directly to the Provost of the University of Kentucky, the Office

of Budget and Administrative Services provides support to all Colleges and other

Provost-area units in a manner consistent with the University’s vision to become

a top 20 public research university. The activities and operations of the Office

are focused on providing administrative and fiscal support to all academic units

to help ensure that those units have the support required to fulfill their missions

and goals. To that end the mission and goals of the Office of Budget and

Administrative Services are aligned with all those of the University Strategic Plan.

MissionThe mission of the Office of Budget and Administrative Services is to facilitate

effective stewardship of resources by providing leadership and support to

enhance administrative and fiscal operations in all Provost Area Units.


Goal 1Develop and implement annual operating budget.

Objective 1.1. Provide accurate, timely communication regarding budget decisions, guidelines, policies, and information to be submitted for review and implementation

Strategy 1.1.1. Provide continuous support to budget officers to assist them with adherence to deadlines for proposals, submtissions, etc.

Strategy 1.1.2. Provide support to Deans and other Provost direct reports for operating budget development

Strategy 1.1.3. Improve support services provided through enhancements such as:

• Enhance data collection methods and communication with budget officers through development of new formats for submissions

• Develop new formats for submission of materials

• Provide at least two new budget training classes for provost-area budget officers

• Publish relevant operating budget materials on the PBO website

• Enhance communication with the University Budget Office

• Provide criteria for required budget submissions and budget hearings

Metrics 1.1.• Document completion of at least four support enhancements by

December 2013

Objective 1.2. Create an operating budget manual for budget development process

Strategy 1.2.1. Gather information from previous cycles, update and include in manual

Strategy 1.2.2. Gain input from Budget Officers on specific topics to include in manual

Strategy 1.2.3. Update manual (with inserts to be circulated via the website and other electronic methods) prior to each consecutive annual budget cycle and continuously through the cycle as needed

Metrics 1.2.• Distribute 1st edition of operating budget section of PBO Budget/

Administrative manual by beginning of 2011-12 budget cycle


Goal 2Provide support to facilitate decision-making at all levels.

Objective 2.1. Expand financial aid information resources to enhance the quality of information used within the Provost Area

Strategy 2.1.1. Utilize and train on the IRIS Campus Management/ProSAM systems to gain access to additional data, to verify student financial aid records for improved reporting and decision-making processes

Strategy 2.1.2. Institute a comprehensive reporting process to retrieve and verify student financial aid data related to the scholarships in the Provost area through providing the following:

• Develop and distribute a standard format to involved individuals for reconciliation of all Provost Area scholarship accounts

• Provide training on making projections and reconciling to all individuals responsible for managing core scholarship budgets

• Provide assistance with reporting needs as required

• Develop Business Objects and universe or tables for reports for use by scholarship managers

Metrics 2.1.• Implement the comprehensive reporting process prior to the 2011-12

budget cycle

Objective 2.2. Recruit and hire high quality Budget/Business Officers in Colleges in Provost direct-report units

Strategy 2.2.1. Participation of PBO staff in hiring and selection process to help ensure that the most highly qualified candidates are hired in key positions

Strategy 2.2.2. Work with deans and associate provosts to ensure that process for each new hire of the primary budget officer for the unit will involve participation from the Provost Budget Office

Metrics 2.2.• Implement steps immediately to include participation of PBO staff in

hiring decision process

Objective 2.3. Enhance and re-instate the Endowment Tracking Database

Strategy 2.3.1. Assess endowment tracking needs at the college/unit level

Strategy 2.3.2. Assess the current status of the existing database functionality through leadership of a user workgroup

Strategy 2.3.3. Submit recommendations to executive leadership


Strategy 2.3.4. Provide support and follow-through with implementation decisions

Metrics 2.3.• Complete assessment of endowment tracking needs prior to

December, 2011

Objective 2.4. Improve reporting capabilities in the Provost Area

Strategy 2.4.1. Assess customer reporting needs and identify specific areas of focus for end users

Strategy 2.4.2. Facilitate offerings of Business Objects training for all Provost-area budget officers

Strategy 2.4.3. Facilitate attendance at Business Objects training and use reporting tool and training for transfer of knowledge throughout the Provost area

Metrics 2.4.• Establish a minimum of six enhanced reports and reporting formats

over the planning timeframe to be utilized by provost-area budget officers


Goal 3Provide support for business operations that will promote decision-making and processes that are responsible, effective and integrated.

Objective 3.1. Provide resources for budget officers

Strategy 3.1.1. Through use of feedback from Provost-area budget/business officers (survey results, regular monthly meetings, conversations, etc.) identify needs and provide supportive actions and resources to help them be more effective in their jobs; to this end, provide the following enhancements:

• Establish the process for a mentoring program of provost-area budget officers

• Develop and distribute administrative section of PBO Budget/Administrative manual related to details of all office processes(subsequent updates to occur at least monthly)

• Develop & implement a functional website to include requested changes from end users

Metrics 3.1.• Document completion of the three support enhancements by

December, 2013

Objective 3.2. Enhance efforts of the Provost Budget Office regarding oversight of business activities to improve efficiency and accountability in the Provost-area colleges and support units

Strategy 3.2.1. Facilitate development of recommendations to implement business process changes

• Lead focus group discussions of budget officers from throughout the Provost Area to determine issues and needs related to internal controls and effective business processes

• Analyze business process best practices of other institutions similar to the University of Kentucky

• Obtain input from individuals in Central Administration offices regarding business activities, internal controls, issues raised from focus groups, etc.

• Using input from all involved in data collection process, develop recommendations to Provost for changes to improve efficiencies and internal controls related to business processes

Strategy 3.2.2. Facilitate implementation of recommendations related to business process changes


Strategy 3.2.3. Develop a systematic monitoring process to ensure all Provost-area units have effective internal controls in place that provide compliance to the University policies and procedures

Strategy 3.2.4. Encourage and facilitate training with Provost-area budget and business officers to ensure that all individuals in those roles understand the business policies and procedures

Metrics 3.2.

• Document completion of all steps in 3.2.1 by December, 2011

• Document steps toward completion of 3.2.2, 3.2.3, and 3.2.4 by December, 2013

provost budget office external review report · ፚ develop sap 101 for deans. (this was mentioned...

Documents