university of california, riverside new chair orientation september 19, 2007
DESCRIPTION
UNIVERSITY OF CALIFORNIA, RIVERSIDE New Chair Orientation September 19, 2007. Academic Planning and Budget - http://ucrapb.ucr.edu/. Organizational Structure • Institutional Planning Bob Daly, Assistant Vice Chancellor [email protected] - PowerPoint PPT PresentationTRANSCRIPT
UNIVERSITY OF CALIFORNIA, RIVERSIDE
New Chair Orientation
September 19, 2007
Academic Planning and Budget - http://ucrapb.ucr.edu/
Organizational Structure
• Institutional PlanningBob Daly, Assistant Vice Chancellor
[email protected] http://ucrapb.ucr.edu/institutional_planning/institutional_planning.htm
• Resource Management & Analysis Matthew Hull, Assistant Vice Chancellor
[email protected]://ucrapb.ucr.edu/bud_res_analysis/budget_and_resource_analysis.htm
• Real Estate Services Lisa Hjulberg, Director [email protected]
http://res.ucr.edu/
• Capital & Physical Planning
Tim Ralston, Assistant Vice Chancellor [email protected] http://ucrapb.ucr.edu/capital_and_physical_planning/capital_and_physical_planning.htm
• Audit & Advisory Services Michael Jenson, Director
[email protected]://iviews.ucr.edu/iviews/iVIEWS_EACS.links?p_link=auditadvisory
Three-Quarter Average FTE and Headcount Enrollment
2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09Actual Actual Actual Actual Actual Projected Projected
3-QTR-Avg FTEActual Undergraduate 12,736 13,511 13,406 12,973 13,266 13,840 14,352 Credential 117 118 88 87 68 89 89 Graduate 1,559 1,747 1,772 1,827 1,871 1,921 2,017 3-QTR-Avg Actual FTE 14,412 15,376 15,266 14,887 15,205 15,850 16,458
Budgeted Undergraduate 12,286 13,639 13,305 13,675 13,295 13,969 14,544 Credential - - - - - - - Graduate 1,685 1,728 1,910 1,990 2,070 2,010 2,110 3-QTR-Avg Budgeted FTE 13,971 15,367 15,215 15,665 15,365 15,979 16,654
Actual vs Budget 441 9 51 (778) (160) (129) (196)
3-QTR-Avg Headcount
Undergraduate 13,680 14,560 14,406 13,919 14,188 14,661 15,204 Credential 122 120 91 87 68 90 90 Graduate 1,594 1,785 1,812 1,859 1,901 1,961 2,060
Total 3-QTR-Avg 15,396 16,464 16,310 15,865 16,157 16,712 17,354
Fall New Headcount Enrollment
2002-03 2003-04 2004-05 2005-06 2006-07 2007-08Actual Actual Actual Actual Actual Projected
Undergraduate
Fall New Freshmen 3,563 3,889 3,456 2,988 3,594 3,850 New Transfers 859 909 822 897 835 900
Total New Undergrad. 4,422 4,798 4,278 3,885 4,429 4,750
Graduate
Fall New Master's & Cred. 357 404 354 318 313 338 New Doctoral & Med. 274 346 326 349 358 386 Total New Grad. 631 750 680 667 671 724
Total 5,053 5,548 4,958 4,552 5,100 5,474
Retention and Graduation Rates
1997 1998 1999 2000 2001 2002 2003 2004 2005
Retention RatesPercent Retained One Year
Total 85.5% 85.6% 83.6% 84.5% 85.4% 84.9% 84.8% 85.8% 85.9%Percent Retained Two Years
Total 75.4% 74.5% 74.4% 74.9% 73.6% 74.0% 74.0% 75.2%
Graduation RatesPercent Graduating in Four Years
Total 37.1% 37.0% 37.8% 36.6% 36.4% 39.4%Percent Graduating in Five Years
Total 59.6% 59.2% 61.0% 58.7% 59.3%Percent Graduating in Six Years
Total 64.4% 64.5% 65.3% 63.6%
Student Headcount-to-FTE Conversion Factors
STUDENT LD + UD POST-LEVEL: UNDERGRAD BACC. GRAD-1 GRAD-2
2003-04 0.928 0.985 1.000 0.9032004-05 0.931 0.996 1.000 0.9212005-06 0.932 1.000 1.000 0.9382006-07 0.935 1.000 1.000 0.9442007-08 0.944 0.990 1.000 0.9262008-09 0.958 0.979 1.000 0.908
NOTE: If computed conversion ratio > 1.000, the ratio is capped at 1.000
Lower Division = Freshmen and SophomoresUpper Division = Juniors and SeniorsPostbaccalaureate = Education Credential studentsGraduate-1 = Masters and Doctoral not advanced to candidacyGraduate-2 = Doctoral advanced to candidacy
Headcount to FTE Conversion Factors are based on a six-quarter average with a two-year time lag.For example, the conversion factors to be applied to 2002-03 enrollment are based on units attempted per student headcount in Fall 1999, Winter 2000, Spring 2000, Fall 2000, Winter 2001, and Spring 2001.
Current Fund Expenditures by Fund Group FY 2005-06
Grand Total: $411,049,000Prepared by UCR, Academic Planning and Budget.
Source: 2005-06 Campus Financial Schedule D
Special State Approp.& Contracts
2.16%
Private Gifts, C&G4.00%
Federal C&G17.54%
Local Gov't C&G0.55%
Student Fees18.65%
Endowment0.86%
Sales & Serv. - Educ.0.84%
Sales & Serv. - Aux.7.99%
Other2.28%
General Funds45.12%
Enrollment Growth ResourcesFall, Winter, Spring 2007-08
Enrollment Growth FTE 609 New Faculty FTE 31.64 New TA FTE 13.84
Marginal Cost Funding (State Resources) 8,585$ Marginal Cost Funding (Student Fees) 3,411$
Total General Funds 5,228,265 Total Student Fees 2,077,299
Total Resources 7,305,564$
UsesFaculty Salaries @$53,800 1,702,232 Faculty Benefits @20% 340,446 Generic Support @ $5,000 158,200 Teaching Assistants (Sal, EB, FR, GSHIP) 685,703 Library Allocation (@$600/FTE) 365,400 Programmatic Support - Infrastructure Support -
Total Uses 3,251,981$
Balance Available 4,053,583$
The driving force of the I&R budget is enrollment growth. According to Compact negotiated with the State, new enrollment is funded at what is called the Marginal Cost of Instruction (MCOI).
Helpful Information and Policies
FACULTY RECRUITMENT FUNDING
The Faculty Recruitment Package Policy establishes the amount and the manner in which Chancellorial funding will be provided to the Schools and Colleges for faculty recruitment packages, also known as Initial Complements. This policy applies to General Fund I&R faculty FTE only.
Governing Campus Policy:
The University Of California, Riverside Faculty Recruitment Package Policy -- A Policy on Chancellorial Support for Faculty Recruitment Packages http://ucrapb.ucr.edu/bud_res_analysis/allocation/Faculty%20Recruitment%20Policy%20effective%207_1_06.pdf
Helpful Information and Policies
EXTRAMURAL FUNDS CLASSIFICATION
The University receives extramural funding through a variety of channels, such as gifts, contracts, grants, service agreements, sales and service activities, and agency funds. A policy was developed to aid in the proper classification of all extramural funds received by the Campus and to establish administrative responsibility for the management of extramural funds.
Governing Campus Policy:
Campus Policy Number: 200-45 -- Extramural Fund Classification http://www.vca.ucr.edu/index.php?content=policies/viewPolicies.php&policy=200-45
Helpful Information and Policies
ALLOCATION OF FEDERAL AND PRIVATE LOCAL COST RECOVERY FUNDS
A campus policy governs the allocation of all Federal cost recovery (Opportunity and Off-The-Top Funds), and Private and Local contract and grant cost recovery (Educational Funds) received by the campus. This policy divides the allocation of Opportunity Funds, Off-The-Top Funds, and Education Funds into four groups:
Pre-Group I, II, and III Genomics ICR Set-Aside is a Garamendi-like set-aside for the purpose of funding campus capital investments,
Group I consists of programs which the Office of the President or the Chancellor have mandated be funded with these sources,
Group II consists of those departments which provide direct support to the research effort of the campus, and
Group III consists of Schools and Colleges that engage in research activities that generate Federal and Private/Local indirect cost recovery
Governing Campus Policy:
A Policy for the Allocation of Federal and Private/Local Indirect Cost Recovery Funds (Facilities and Administrative Costs) http://ucrapb.ucr.edu/bud_res_analysis/allocation/NewICRPolicyFY06-07rev11-06.pdf
Helpful Information and Policies
ANNUAL CONTRACT AND GRANT REPORT ON EXPENDITURES
The Annual Report provides information on expenditures, direct and indirect, associated with contracts and grants awarded to the University of California, Riverside (UCR) by non-University entities. These expenditures constitute charges assigned to the contract or grant in order to fully recover expenses incurred by UCR. Information is provided at both the Organization and Department levels.
Report Website:
http://ucrapb.ucr.edu/bud_res_analysis/Reports/reports.htm
Helpful Information and Policies
SALE AND SERVICE ACTIVITIES
Sales and Service Activities are non-profit, campus business enterprises, whose functions are to provide quality services and goods at rates that are reasonable and equitable. These enterprises often have a measurable impact on the campus through their pricing and quality decisions, their charging practices, and their billing methods and cycles. While these Sales and Service Activities have the advantage of being campus based, they are simultaneously constrained by University wide and campus policy decisions, such as those related to employee classifications, union contract provisions, salary range adjustments, employee benefits, etc.
Governing Campus Policies:
Campus Policy Number: 300-66 -- Sales & Service Activities: Establishment and Budgetary Review http://www.vca.ucr.edu/index.php?content=policies/viewPolicies.php&policy=300-66
Campus Policy Number: 300-66A -- Sales & Service Activities: Establishment and Budgetary Review Organization Sales and Service Fund Policy (OSSF) http://www.vca.ucr.edu/index.php?content=policies/viewPolicies.php&policy=300-66A
Helpful Information and Policies
COURSE MATERIAL FEES
A Campus may charge a Course Materials Fee for students to participate in the instructional activities of a course, including: the cost of providing course materials to be consumed, retained or used by the student; the special costs associated with use of University-owned tools, musical instruments, or other equipment; or the cost of other materials or services necessary to provide a special supplemental educational experience of direct benefit to the student not covered by the normal instructional budget.
Governing Campus Policy:
Campus Policy Number: 550-25 -- Course Materials Fee: Establishment and Budgetary Review http://www.vca.ucr.edu/index.php?content=policies/viewPolicies.php&policy=550-25
Helpful Information and Policies
FACULTY HOUSING ASSISTANCE PROGRAMS
UC Mortgage Origination Program (MOP) -- The MOP exists to promote the recruitment and retention of faculty and senior management in support of the education, research, and public service missions of the University of California.
Temporary Housing -- Temporary Housing is available on-campus.
Faculty Housing -- The Campus owns 6 family homes in the Redington Community and is currently negotiating the purchase of an additional 78 individual homes in the Creekside Terrace development for initial rental and future sale to eligible faculty.
Information on program or housing eligibility, FAQs, and other additional information and useful links are available on the Real Estate Services Web-Page @ http://res.ucr.edu/
Campus Development to Support Projected Program Needs
Program Space Type Fall 2005 SFAcademic & Professional Programs 2,624,510
Administration & Support 931,278
Student Services 144,228
Recreation & Athletics 146,939
Housing 1,724,830
TOTAL 5,571,786
2015 SF6,200,000
1,202,181
500,000
470,000
3,430,526
11,802,707
Enrollments & Physical Planning
LRDP Projected
State Funded Program
Rolling 5-year prioritized list
Instruction & Research Space Types
Response to Program (vs. entitlements)
Strategic Investment
Asset Base
Infrastructure
Student FTE
Faculty FTE
Classrooms / Class Labs
Research Labs & Support
Faculty Offices& Support
Enrollments and Capital Planning
2007-12 State Funded Program
Completion of research bldgs
Completion of classrooms
Completion of infrastructure
West Campus Development
GSOE + Public Policy
Infrastructure
Enrollments & Capital Planning
Non-State Funded Program
Rolling 5-year prioritized list
Self supporting enterprises
Operating/Business Plan
Strategic Investment
Asset Base
Infrastructure
Student Headcount
Staff Headcount
Beds
Parking
Food, Rec, Other
Enrollments & Capital Planning
2006-11 Non-State Program
Completion of new Commons
Completion of new UG Housing
Completion of new Child Care
West Campus Development
Family Student Housing
Infrastructure
Enrollments & Capital Planning
Procuring & Projecting Space
CPEC Guidelines
Classroom, Class Lab Utilization
Operational Plans
Managing the Asset
Policies, Partnering & Reporting
Systems Development
Student HC
Staff HC
non-I&R Space
Inventoried Assets
Student FTE
Faculty FTE
I&R Space
Enrollments & Space Management
Changes in UCR Space
97-98 06-07%
change 07-08 12-13%
change
GSF3,906,114 5,635,617 44% 6,309,357 6,661,060 6%
I&R ASF728,355 1,836,792 152% 1,963,611 2,108,276 7%
Classrooms76 93 22% 106 112 6%
Classroom ASF
66,924 83,289 24% 100,334 116,319 16%
Classroom Stations
4,600 5,500 20% 6.240 6.630 6%
Bed Count (Housing)
3,166 5,238 65% 5,938 6,438 8%
Actual Projected
0
100,000,000
200,000,000
300,000,000
400,000,000
500,000,000
600,000,000
700,000,000
800,000,000
900,000,000
UCR UCSB UCB
State Non-State
Five-Year Capital Program 2006-07 to 2010-11State and Non-State Funds
School / College
Contact Phone Email
AGSM Margie Dufford 827-2518 [email protected]
Biomed Ariel DeGuzman 827-6251 [email protected]
BCOE Tim Willette 827-1241 [email protected]
CHASS Dan Rockholt 827-7111 [email protected]
CNAS Tina Bryant 827-3325 [email protected]
GSOE Marcia Iamanaka 827-6280 [email protected]
VCR Kathrine Fruge 827-4814 [email protected]
Space Management Resources
Audit & Advisory Services
Mission Statement Our mission is to assist the University community in the
discharge of their oversight, management, and operating responsibilities by providing relevant, timely, independent and objective assurance, advisory and investigative services using a systematic, disciplined approach to evaluate risk and improve the effectiveness of control and governance processes.
Vision We advance the University of California’s ability to achieve
its mission by promoting a culture of integrity and accountability.
ABCD’s ABCD’s ofof A&ASA&AS
A A – Auditing
BB – Business Consulting
CC – Controls (Internal) Training
DD – “Detectives” Whistleblower
Investigations pertaining to financial fraud, waste and abuse
To be good stewards of the University resources committed to our care, assets must be: Properly safeguarded . Managed. Accounted for accurately and
timely.
Fiduciary Responsibility to TaxpayersFiduciary Responsibility to Taxpayers
Duties of Department ChairsDuties of Department Chairs APM-245-4:
A department chair is a faculty member who serves as the academic leaderacademic leader and administrative headadministrative head of a department of instruction or research
APM-245 Appendix A: The chair’s administrative duties include the following:
5. To prepare the budgetprepare the budget and administer the financial administer the financial affairsaffairs of the department, in accord with University procedures.8. To be responsible for the custody and authorized use of
University property… 10. To maintain records and prepare reports in accord with
University procedures.
“ “ The use of one’s occupation for personal enrichment The use of one’s occupation for personal enrichment through the deliberate misuse or misapplication of the through the deliberate misuse or misapplication of the employing organization’s resources or assets.”employing organization’s resources or assets.”
Occupational Fraud
DeliberateAct
3 Elements of Fraud
Concealment of Act
Conversionto Personal
Benefit
False claimsBriberyConflicts of interestTheftEmbezzlementMisappropriation of funds, assets Document forgery/alterationMisrepresentation of information on documents or reports/FS
Examples of Fraud
• Procurement Card • Fictitious travel vouchers & purchase orders • Unrecorded vacation and sick leave• University resources used for personal gain• Entertainment without legitimate business purpose• Missing cash without forced entry• Unrecorded cash collections• Payroll Issues
Common Types of Fraud at UCCommon Types of Fraud at UC
Fraud is CostlyFraud is CostlyFraud is CostlyFraud is Costly
Direct monetary costs/losses to the dept. Devastating (senior trusted employee) Question management skills Time and resources involved in investigation
procedures Disciplinary action decisions Damaged careers and reputations Negative impact on staff morale Possible external agency audits Negative impact on future funding Negative media exposure
Lifestyle and PersonalityOrganizationalFinancial DocumentsAccountability and ControlOther
Red Flags of Fraud
Wheeler/DealerDominating PersonalityPoor Money ManagementDissatisfied WorkerUnable to RelaxNo Vacation/Sick TimeToo Good to Be True Performance
Close Customer/ Vendor RelationshipsUnusual or Change in Personality (alcohol, drugs, sleep, irritable, defensive, argumentative)Living Beyond Means
*From Harvard Internal Audit Home Page
Red Flags of Fraud
1. Lifestyle and Personality
No Communication of ExpectationsToo Much Trust in Key EmployeesLack of Proper Authorization Procedures
Lack of Attention to DetailChanges in Organizational StructureTendency Toward Crisis Management
*From Harvard Internal Audit Home Page
2. Organizational
Red Flags of Fraud
Missing DocumentsAlteration of DocumentsExcessive Number of Voided DocumentsQuestionable Handwriting or AuthorizationDuplicate PaymentsExcessive Use of Clearing Accounts
Unusual Billing Addresses or ArrangementsAddress of Employee Same as VendorDuplicate or Photocopied InvoicesUnusual PurchasesCash Overages and Shortages
*From Harvard Internal Audit Home Page
Red Flags of Fraud
3. Financial Documents
Lack of Separation of Duties
Lack of Physical Security
and/or Key Control
Weak Links in Chain of
Controls and Accountability
Missing Independent Checks
on Performance
Lax Management Style
Poor System Design
Inadequate Training
Lack of Numeric Control over
Sensitive Documents (e.g.
checks)
*From Harvard Internal Audit Home Page
4. Accountability and Control
Red Flags of Fraud
Customer Complaints
Stale or Increasing
Reconciling Items
Excessive Credit Memos
Common Names and
Addresses for Refunds
General Ledger Out of
Balance
Inventory Shortages
Increased Scrap
Large Payments to Individuals
(Form 5’s)
Post Office Boxes as Shipping
Addresses
Excessive Employee Overtime
Source: Business Fraud Detection Services
5. Others
Red Flags of Fraud
1- Strong Internal Controls
2- Background Checks on New Employees
3- Continuing Monitoring Procedures
4- Established Fraud Policies
5- Willingness to take action
6- Employee Ethics Training
7- Anonymous Fraud Reporting Mechanism
8- Workplace Surveillance
Fraud Prevention Measures
Helpful HintsHelpful Hints
Be involved with finances Compliance with policies/procedures Set an example Continual monitoring procedures Take timely action/steps to minimize fraud Employee training Independent reconciliation procedures Be Aware of Red Flags to Detect Fraud Balance Risk and Controls Be ethical and do the right thing
Conclusion on Fraud DetectionConclusion on Fraud Detection
“ Relatively few fraud and abuse offenses are discovered through routine audits. Most fraud is uncovered as a result of tips and complaints from other employees.”
Source: Association of Certified Fraud Examiner
Whistleblower PoliciesWhistleblower Policies
Policy on Reporting and Investigating Allegations of Suspected Policy on Reporting and Investigating Allegations of Suspected Improper Governmental ActivitiesImproper Governmental Activities
and Policy for Protection of Whistleblowers From Retaliation and Policy for Protection of Whistleblowers From Retaliation and
Guidelines for Reviewing Retaliation ComplaintsGuidelines for Reviewing Retaliation Complaints (Whistleblower Protection Policy)
represent the University’s implementing policies for the California Whistleblower Protection Act
Effective October 2002Effective October 2002
http://www.ucop.edu/ucophome/coordrev/policy/10-04-02.htmlhttp://www.ucop.edu/ucophome/coordrev/policy/10-04-02.html
POLICY OBJECTIVEPOLICY OBJECTIVE
To assure an appropriate INSTITUTIONAL response to any
known or suspected impropriety and to create an environment that
encourages candor while protecting the rights of all parties
(i.e. whistleblowers, investigation participants, subjects and
investigators).
Improper Governmental ActivityImproper Governmental Activity Any activity by a state agency or by an employee that is
undertaken in the performance of the employee’s official duties, whether or not that action is within the scope of his or her employment, and that (1) is in violation of any state or federal law or regulation, including, but not limited to, corruption, malfeasance, bribery, theft of government property, fraudulent claims, fraud, coercion, conversion, malicious prosecution, misuse of government property, or willful omission to perform duty, or (2) is economically wasteful, or involves gross misconduct, incompetency, or inefficiency.
Serious or substantial violations of University policy may constitute improper governmental activities.
Must directly involve the University either as victim or perpetrator
Any good faith communication that discloses or demonstrates an intention to disclose information that may evidence:
1) an improper governmental activity; or
2) any condition that may significantly threaten the health or safety of employees or the public if the disclosure or intention to disclose was made for the purpose of remedying that condition.
PROTECTED DISCLOSUREPROTECTED DISCLOSURE
WhistleblowerWhistleblower
Person/entity making a protected disclosure (reporting party)
UC employees (academic personnel or staff), students, applicants for employment, vendors, contractors or general public
NOT investigators or fact-finders (do not determine appropriate corrective or remedial action that may be warranted)
Section III ConditionsSection III Conditions
1. Possible violation of any state or federal law or regulation
2. Significant internal control or policy deficiency that puts campus at risk of potential losses
3. Likely to receive media or other public attention
4. Misuse of campus resources or creates an exposure to a significant liability
5. Significant possibility of being the result of a criminal act
Section III Conditions (continued)Section III Conditions (continued)
6. Significant threat to the health or safety of employees, students or the public
7. Situation that is economically wasteful, or involves gross misconduct, incompetence, or inefficiency
8. Likely to involve multiple investigative units
9. Significant or sensitive for other reasons
Significant = $1,000
Making a Whistleblower ReportMaking a Whistleblower Report
REPORTS: Encouraged to be written May be oral Should be factual and detailed May be direct or anonymous
Making a Whistleblower ReportMaking a Whistleblower Report
Reports could be reported to: Campus investigative units UC Whistleblower Hotline
(800-403-4744) Locally Designated Official (Gretchen Bolar) Reporting employee’s immediate or other supervisor Other appropriate campus administrators State Auditor or State Auditor Hotline
Telephone: 951- 827-4667Telephone: 951- 827-4667Ext 1 – Mike Jenson (Director)Ext 2 – Beth ClarkeExt 3 – Noahn MontemayorExt 4 – Agnes RanosaExt 5 – Toffee JeturianExt 6 – Laura Bishin
http://www.audit.ucr.edu/http://www.audit.ucr.edu/
FAX: 951- 827-7209FAX: 951- 827-7209
Address:Address:1201 University AvenueSuite 209(University Village)
CONTACT INFORMATIONCONTACT INFORMATIONWe’re HereWe’re Here
THE END
“Be ethical, do the right thing”Be ethical, do the right thing”