Administrative Support Toolbox Series

1. Administrative Support Toolbox Series Financial Processing November 15, 2011

2. Overview of Financial Processing & Departmental Functions • Agenda • Introductions & Opening Activity • Overview of Organizational Structure • Overview of Financial Processes by Functional Area

3. Compare to your home finances

4. Activity: 1-2-3-4 1 = One expectation for class 2 = Two questions you have about Financial Processing at UTSA 3 = Three financial processes that you do on the job 4 = (Leave this one blank for now)

5. Kerry Kennedy Vice President for Business Affairs Janet Parker Associate VP Financial Affairs Pamela Bacon Associate VP Administration Business Affairs http://www.utsa.edu/bussvc/

7. Financial Affairs Helpful Links: • Financial Management Operational Guidelines http://www.utsa.edu/financialaffairs/opguidelines/ • Financial Affairs Forms and Worksheets http://www.utsa.edu/financialaffairs/forms/ • Training Course http://MyTraining.utsa.edu • Financial Fundamentals: Overview of Revenue & Funding Sources (AM 570)

8. Financial Affairs Areas & Responsibilities • Office of the Associate Vice President • Oversight of all Financial matters for UTSA • University Wide Budget / University Strategic Resource Planning Council • Tuition and Fee Reviews & Proposal Development • Financial Assessments • Special Projects • Website & Policies/Procedures • PeopleSoft Financials Project • Controller • Accounting Services • Capital Project & Debt Service Accounting • Grants & Contracts Financial Services • Payroll Services • Disbursements & Travel Services • Procard/Travel Card Administration; effective 12/5/11

9. Financial AffairsAreas & Responsibilities • Management Reporting & Administrative Systems • COGNOS Reporting Tool • DEFINE Administrative Systems • Budget Planning and Development • Financial Services & University Bursar • Fiscal Services • Capital Asset Management: Inventory & Surplus Departments

10. Lenora C. Chapman, C.P.A. Assistant Vice President, Financial Affairs and University Controller for UTSA • Accounting Services • Capital Project & Debt Service Accounting • Grants & Contracts Financial Services • Payroll Services • Disbursements & Travel Services • ProCard/Travel Card Administration; effective 12/5/11

11. MISSION: Provide financial accounting services to the UTSA community & prepare timely & accurate financial reports in accordance with Generally Accepted Accounting Principles (GAAP), Texas State Comptroller, The University of Texas System & various other agencies. Accounting Services

12. Accounting Services What We Do: Coordinate the monthly & annual close of the accounting records Prepare monthly & quarterly financial reports Prepare the Annual Financial Report Answer questions on the monthly Statement of Account (SOA); record corrections as requested; provide training Set up new Budget Groups/subaccounts & manage the Chart of Accounts Officially record various entries to the financial accounting system 12

13. Accounting Services What We Do (cont’d): • Financial report preparation as required by the State and other agencies: • Survey of Voluntary Supportive Education (CAE) • Sources & Uses Report • All reports are prepared in accordance with: • Generally Accepted Accounting Principles • Texas State Comptroller’s guidelines • The University of Texas System & other agencies as applicable 13

14. Accounting Services Helpful Links: • Training Course utsa.edu/hr/training • Understanding the Statement of Accounts (AM 506) • Forms and Worksheets • http://www.utsa.edu/financialaffairs/accounting/forms.cfm

15. Accounting Services Main: 210-458-4212 Fax: 210-458-4222 E-mail: accounting.ofc@utsa.edu Website: www.utsa.edu/financialaffairs/accounting/ How to Contact Us: Visit the following site to obtain current contact information for Accounting Services staff: http://www.utsa.edu/financialaffairs/accounting/contact.html 15

16. Capital Project & Debt Service Accounting What We Do: Oversee the accounting of major capital improvement programs and institutionally managed capital projects (Plant Funds) Manage debt and debt service; allocate debt to internal accounts responsible for payment Prepare financial ratios to evaluate financial condition of university Special projects 16

17. Capital Project & Debt Service Accounting Helpful Links: • Guidelines • Section 5A – Financial Management of Capital Assets http://www.utsa.edu/financialaffairs/opguidelines/2.5.1.html • Section 5A – Capital Projects (Budget Group 36-9XXX-XX) Procedures http://www.utsa.edu/financialaffairs/opguidelines/2.5.1.1.html • Section 5A – Institutionally Managed Capital Projects (Budget Group 36-6XXX-XX and 36-8XXX-XX) Procedures) http://www.utsa.edu/financialaffairs/opguidelines/2.5.1.2.html 17

18. MISSION: Assist in the financial management of sponsored programs by promoting cost accounting practices and consistency in the recording and reporting of financial data. Grants & Contracts Financial Services

19. Grants & Contracts Financial Services What We Do: • Ensure UTSA is promptly and accurately reimbursed for restricted sponsored program expenditures: 26-accounts • Submit accurate financial reports to funding agencies by the established deadlines to assure: • Renewal of awards by funding agencies • Funds are able to be collected (mitigate bad debt liability) • Review costing practices for research and institutional service centers to ensure compliance with cost accounting standards.

20. Grants & Contracts Financial Services What We Do (cont’d): • Ensure compliance with OMB Circular A-21 http://www.whitehouse.gov/omb/rewrite/circulars/a021/a021.html (Cost Principles for Educational Institutions) which require: • Consistency in estimating, recording & reporting costs. • Consistency in allocating costs incurred for the same purpose. • Accounting for unallowable costs. • Development & updates of the Cost Disclosure Statement (DS-2) as required by the Cost Accounting Standards Board. • DS-2 must be completed by all institutions receiving $25M or more in federally sponsored programs.

21. Grants & Contracts Financial Services Helpful Links: • Forms and Worksheets http://www.utsa.edu/financialaffairs/grants/forms.cfm • Guidelines • Section 6A - Grants and Contracts Accounting Practices • Section 6B - Establishment and Financial Management of Authorized Service Centers and Specialized Service Facilities http://www.utsa.edu/financialaffairs/opguidelines/2.7.2.html • Section 6C - Accounting for Cost Sharing http://www.utsa.edu/financialaffairs/opguidelines/2.7.4.html • Section 6D - Cost Accounting Standards http://www.utsa.edu/financialaffairs/opguidelines/2.7.5.html

22. Grants & Contracts Financial Services How to Contact Us: Main: 210-458-4225 Fax: 210-458-4222 E-mail: gcfs@utsa.edu Website: www.utsa.edu/grants/ If you’d like to contact a staff member, see the Grants and Contracts Financial Services staff webpage at: http://www.utsa.edu/grants/staff.htm

23. Payroll Services MISSION: Provide accurate and quality payroll operations and customer service to our client departments and individuals. 23

24. Payroll Services Responsibilities What We Do: Produce and distribute payroll checks Process emergency checks for eligible employees Tax withholding, reporting and compliance W-2s, Wage & Tax Statements Garnishments & Withholding Orders Foreign national taxation (non-resident alien taxation) Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding Retiree Benefit Billing Management Services Relocation Reimbursements 24

25. Payroll Services Helpful Links: • Related Forms and Worksheets http://www.utsa.edu/payroll/forms.cfm • Payroll Online Services http://www.utsa.edu/payroll/onlineservices.html • Online Earning Statements & W-2’s • Start/Change Direct Deposit • Change W-4, modify income tax withholding • Change home address

26. Payroll Services How to Contact Us: 26

27. Disbursements & Travel Services

28. Disbursements & Travel Responsibilities What We Do: • Timely payment of invoices of goods and services purchased by UTSA via purchase order or Pro-Card or Travel Cards • In accordance with state laws, UTSA Financial Management Operational Guidelines and best business practices • Process travel expense reimbursements • Communicate travel related policies to the UTSA community • Inter-departmental transfers (IDTs) • Monthly internal billing charges for mail, phones, work performed by facility services, general stores purchases, etc.

29. Disbursements & Travel Responsibilities What We Do (cont’d): • Approve reimbursement requests • To pay for goods/services that do not typically require a purchase order be processed in advance of the commitment, such as memberships, publications, registration fees, etc. • Administer Official Occasions (food/entertainment) reimbursements; process requires completion of a Business Expense Form (BEF) to comply with IRS requirements

30. Helpful Links: Disbursements & Travel Services • Related Forms and Worksheets http://www.utsa.edu/financialaffairs/forms • Related Guidelines • Section 7A – Texas Prompt Pay Law http://www.utsa.edu/financialaffairs/opguidelines/2.6.1.html • Section 7D -Business-related Hospitality and Entertainment Expenditures http://www.utsa.edu/financialaffairs/opguidelines/2.6.4.html • Section 9B – Travel Advances http://www.utsa.edu/financialaffairs/opguidelines/2.9.2.html • Section 9C - Travel Cards http://www.utsa.edu/financialaffairs/opguidelines/0111.html • Section 9D – Travel Reimbursement http://www.utsa.edu/financialaffairs/opguidelines/0109.html • Related Training Courses www.utsa.edu/hr/training • Electronic Travel Process (DE 665) • VP2 – Local Funds Voucher (DE 658) • Business-Related Hospitality & Entertainment (AM 553) • Travel Card Informational Session (AM 558)

31. Disbursements & Travel Services Contact Information How to Contact Us: Disbursements and Travel Services Phone: 210-458-4213 Fax: 210-458-4829 NEW LOCATION: 5723 University Heights Blvd. Bldg 500, Ste. 1.216 For a staff contact list, including a list of duties performed, see the DTS Duties List at http://www.utsa.edu/financialaffairs/dts/contact.html#duties E-mail: Disbursements.travel@utsa.edu Website: http://www.utsa.edu/financialaffairs/dts/

32. PeopleSoft Implementation Project Update forFMS (Financial Management System) • UTShare - 8 campuses working together to implement PeopleSoft FMS and HCM (Human Capital Management) for transition from DEFINE (UTSA, UTEP, UTA, UTPB, UTD, UTT, and UT System) and UT Brownsville legacy system.

33. PeopleSoft Implementation Project Update forFMS (Financial Management System) • Financial project team status: • Completed 17 weeks of meeting sessions this past summer to determine UT campuses’ business rules/requirements for UTShare FMS and HCM system • Financial Functional Committees, comprised of one representative from each UTShare campus, are meeting weekly to configure and document the system, develop business process guides and the Financial prototype for each major FMS module • Data Conversion team is working on mapping data definitions from DEFINE

34. PeopleSoft Modules Financial • General Ledger/Chart of Accounts/Commitment Control • Budgeting / HR Integration for Salary Encumbrances • Accounts Payable • Travel & Expenses • Purchasing/Receiving/Eprocurement • Asset Management • Grants/Contracts/Projects • Accounts Receivable/Billing

35. PeopleSoft Modules Human Capital Management • Human Resources – Campus Community, Administer Workforce, Position Management • Payroll • Benefits Administration • Absence Management • Time & Labor • Portal – Employee Self Service

37. System Change The House of DEFINE The House of PeopleSoft

38. Major Differences Between the Systems

39. Break Time! If time after the break, let’s do a quick recap using the Alphabet Ball

40. Mary Simon, C.P.A. Senior Director Budget Planning & Development

41. Office of Budget Planning & Development MISSION: Support UTSA’s strategic initiatives through sound budget analysis and allocation practices that assist executive management decision-making and planning processes. We work with all campus departments to guide the annual budgetary process, achieve process improvements, create transparency, and develop innovative solutions. Our team-oriented and professional services anticipate customers’ needs, provide appropriate guidance, and produce accurate and timely information. Business Affairs -Your Partner for Successful Solutions 41

42. Budget Planning & Development Develop the annual university budget by identifying resources and requirements Project tuition and fee revenues Project benefit budget requirements Approve departmental Budget Documents (BUD) Submit the annual Operating Budget to the UT System / Board of Regents Post the initial budget and monitor all changes including Request for Budget Changes (RBCs) Budget vs. actual for fiscal accountability Budget transfers: permanent & one time (temporary) Implement fiscal year-end lapse policy What We Do: Business Affairs -Your Partner for Successful Solutions 42

43. Budget Planning & Development Facilitate salary changes for the merit, equity and faculty retention/tenure & promotion processes Monitor HRMS Default Accounts 16 Default accounts were established in Nov. 2009 to cover employee assignments to accounts with insufficient funding. Should be used as a last resort option at payroll processing time for monthly salaried employees. Default Account Owners must clear entries reported in default accounts in a timely manner. Submit various required reports Full Time Equivalent Employees (Qtrly to State) Fiscal Notes – during the legislative session Legislative Appropriations Request (before each biennium) Misc. Salary data Fees, fines & forfeitures (fee balances at year end) What We Do: Business Affairs -Your Partner for Successful Solutions 43

44. Funding Sources of UTSA Operating Budget State Funds 14-Accounts Also referred to as E&G: Educational & General budgets • State Appropriations:Formula Funding, Special Items, Benefit Cost Sharing (General Revenue) • THECB Transfers:TX Grant, Work-study, etc. • Statutory Tuition, Certain Fees (General Revenue-Dedicated) • Designated Tuition & Fees • Indirect Cost Recovery Facilities & Administrative Overhead • Auxiliary Enterprise Funds Housing, Parking, Athletics, Bookstore, University Center, Food Services • Restricted Funds Gifts, Financial Aid & Grants/Contracts Designated Funds 19-Accounts Also referred to as Local funds 29-Accounts Must be 100% Self-Support; no subsidies from other funds 26-Grants & Contracts Financial Aid 30-Gifts

45. VT1 – transfers between E&G: 14 accounts are initiated by the department and final approved by Budget Office. VT2 – transfers between other fund groups are initiated by the department and final approved by Budget Office. Must be within the same fund group. Transfers between funds – e.g. 14 to 19 accounts are referred to as “inter-fund” transfers and must be requested via email to Budget.Office@utsa.edu Budget Planning & Development Budget Transfers Business Affairs -Your Partner for Successful Solutions 45

46. Budget Planning & Development Helpful Links: • Forms and Worksheets • http://www.utsa.edu/financialaffairs/Budget/forms.cfm • Guidelines • 3.3-Financial Aid Set Asides • http://www.utsa.edu/financialaffairs/opguidelines/3.3.html • 3.4.1 – Budget Approvals for Assignments – HRMS Default Account Maintenance • http://www.utsa.edu/financialaffairs/opguidelines/3.4.1.html • Training Courses http://MyTraining.utsa.edu • BUD (Budget Update Document) Overview and Preparation • (AM 565) • BUD (Budget Update Document) Hands-On Workshop • (AM 566) Business Affairs -Your Partner for Successful Solutions 46

47. Budget Planning & Development University Heights, Bldg IV, Suite 600 Email us at Budget.Office@utsa.edu Website: www.utsa.edu/financialaffairs/budget How to Contact Us: If you’d like to contact a staff member, see the Budget Planning & Development staff webpage at http://www.utsa.edu/financialaffairs/Budget/contact.html Business Affairs -Your Partner for Successful Solutions 47

48. Unfilled Position Senior Director, Management Reporting & Administrative Systems • Management Reporting & Administrative Systems • COGNOS Reporting Tool • DEFINE Administrative Systems

49. Management Reporting &Administrative Systems MISSION: Provide the UTSA community with timely and accurate on demand access to accurate and up to date financial transactional data services and reports with related information for UTSA customers using the DEFINE system and IBM Cognos ® Business Intelligence reporting tools. 49

50. Management Reporting What We Do: • Provide financial reporting utilizing the IBM Cognos Business Intelligence reporting tool. • Reports are delivered: • Report formats & features: • Excel, PDF, HTML • (Scheduled) via email • Daily • Monthly • Quarterly • Annually • Ad Hoc 50