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AccountManager101

AccountManager101 1

UCOPBudgetOffice

BusinessResourceCenter

Agenda

Topic

1 Introduction

2 AccountingHierarchyandStructure

3 Budget

4 Break

5 Financial

6 BRC

7 SystemandReports:BudgetandFinancialReports

8 Q&A

AccountManager101 2

ACCOUNTMANAGERROLESAND

RESPONSIBILITIES

AccountManager101 3

RolesandResponsibilities

 Developbudget‐ prioritize resourcestoalignwithunit'smission,vision,

goalsandtarget

 Monitorbudgetstoactuals‐ identify potentialrisksandopportunities

(savingsforotherinitiatives)

• Reviewappropriations(budget)

• Reviewfinancialtransactions(actuals)

‐ revenuerealizedandexpendituresincurred

• Monitorstatusofdepartmentaccountandfundbalance

AccountManager101 4

ACCOUNTINGHIERARCHY

AccountManager101 5

OrganizationalHierarchy

 Definedasameansofclassifyingalltheunitsintoanorganizedstructure;

howeachunitfitsinthebigpicture.

 UCOPorganizationalhierarchy:

• Organization

ThisisthehighestlevelofthehierarchyandincludesallofUCOP.

• Division

Thislevelisgenerallyunderthesupervisionofex ecutiveorseniorvice

presidentsorotherspecialofficers(e.g.,Provost,ChiefOperating

Officer,GeneralCounsel,ChiefFinancialOfficer,etc.).

• Sub‐Division

Thislevelisgenerallyunderthesupervisionofvicepresidents/vice

provostsandassociatevicepresidents.

• Department

Thislevelmaybeunderthesupervisionofexecutivedirectors,

directors,orothertypesofunitmanagers.

AccountManager101 6

OrganizationalHierarchy

Eachlevelofthehierarchyisrepresentedbyafour‐digitcode.

Forexample:

AccountManager101 7

• 8000UCOfficeofthePresident

Organization

• 8400ChiefOperatingOfficer

Division

• 8480VPHumanResources

Sub‐Division

• 8158RetirementAdminServiceCenter(RASC)

Department

UCOP

President

President

Executive

Office

CFO COO

PublicAffairs

Govt Relations

Provost&

Academic

Affairs

Regent

Officers

UCHealth

Lab

Management

ANR

FAU:Full AccountingUnit

 TheFAUallowsdepartmentstostructuretheirchartofaccountsto

accuratelyreflectthedepartment’sorga nizationandfacilitateeff ective

managementreporting,financialcontrolandanalysis.

 DepartmentscanusereportsthatarebasedonfieldsintheFAUtoperform

financial/budgetaryanalysisandmakeappropriatemanagementdecisions.

 TheFAUiscomprised

ofthefollowing8fields(totalofupto32characters):

Location

•1character

•E.g.,M

Account

•6digits

•E.g.,

660000

CostCenter

•Upto2

alpha‐

numeric

•E.g.,BK

Fund

•5digits

•E.g.,

69085

Project

•Upto6

alpha‐

numeric

•E.g.,SAPEP

Sub

•2alpha‐

numeric

•E.g.,9H

Object

•4digits

•E.g.,4002

Source

•Upto6

alpha‐

numeric

•E.g.,

WA TER

AccountManager101 8

Established,definedandcontrolledbytheUniversityastheyareusedinpreparingreports(e.g.,

internal/externalaudits,governmentagencies,etc.)andmustbestrictlymonitored.

Thesefieldsareoptional,department‐assignedfieldsforusebydepartmentswithingeneral

guidelinessetbyUCLA.

UCCampus

Location

UCCampus

NumericCode

UCCampusAlpha

Code

Berkeley

1 J

SanFrancisco

2 K

Davis

3 L

LosAngeles

4 M

Riverside

5 N

SanDiego

6 O

SantaCruz

7 P

SantaBarbara

8 Q

Irvine

9 R

Merced

10 S

FAU:LocationCodes

CampusLocationCodes:

 Usedtoidentifyactivitiesatcampus

locations.

 1alpha or numericcharacter.

• Numericcodes

‐ Identifyactivitiesspecifictoa

campuslocation.

• Alphacodes

‐ Identifysystem‐wide

activities,thatmaybe

physicallylocatedatanactual

campus(e.g.–ANR,UCOLick,

MEXUSandEAP).

AccountManager101 9

FAU:Account

 Theaccountnumberisusedtogrouptransactionsofaspecific

departmentormajoractivitieswithinadepartment.

 AtUCOP,accountnumbersaresetupbytheOPBudgetoffice.

 Threetypesofaccounts:

Balance sheet

forassets,liabilitiesandfund balance (100000‐199999)

Revenue forrevenueappropriationsandactualrevenuerealized(200000‐299999)

Operating forexpenditure appropriationsandactualexpenses incurred(400000‐999999)

AccountManager101 10

FAU:Account

Thefirst2digitsoftheExpenditureAccountfieldrepresentthe“function”

andreflectthebasicpurposeoftheaccountwhentheaccountissetup.

Thefollowinglistcategoriz eseachfunction:

AccountManager101 11

Function Function CodeDescription UCOPAccount FormatandTitle

40 Instruction 408020–UCSacramentoAcademicCenter

43 AcademicSupport 430381– Innovative LearningTechInitiative

44 Research 447700 – UC/CaltechKeckTelescopes

60 Libraries 600650–CDLOutreachBusinessDevelopment

62 PublicService 627679 – Graduate&ProfessionalOutreach

64 PhysicalPlantOperations 648000–UCWashingtonCenter

66 Administration 663400 – SecretaryoftheRegents

68 StudentServices 685048 – StudentLoans

72 InstitutionalSupport 721704–ITSDataCenter:Operations

76 AuxiliaryEnterprises 763045–UCWashingtonCtr ResidenceHalls

77 – 79 StudentFinancialAid 788000–Prov‐StudentFinancialAid

80 – 89 Non‐ReportableExpenditures 800005 – Prov forArtsbridge Program

90 PlantControlImprovementPrograms 900000–UCMercedScience& E ngineeringBldg

FAU:Fund

Afundisadiscretemonetarysource,allocatedforthepurposeofmeeting

certainprogrammaticorcontractualobjectivesandoftenhas associated

regulations,restrictionsorlimitationsthatrequireseparatebudgeting

and accounting.

AccountManager101 12

FAU:Fund

UCOP Fundgroupdescriptionandpurpose,usagerestriction:

 UnrestrictedFunds– Generally maybeusedforavarietyof

institutionalpurposes.

 RestrictedFunds–Aresubjecttospeciallimitationsbasedonthefund

source.

FundGroup Fund Description SampleFund

Unrestricted Funding usedforgeneral

purpose

69085SYSTEMWIDE

ASSESSMENTFUND

Restricted Funding forspecificuse

suchasresearch,recharge

funds

1807914‐15TOBACCO‐

RELATEDDISEASERES(5/19)

Restricted (Centrallycontrolled) Fundsowned ordirectly

managedbyUCOP

69700UCRSFUNDS

APPROPRIATED

AccountManager101 13

FAU:Fund

 UCOPUnrestrictedFundsare:

 07427– OpportunityFund

 19900– StateGeneralFund

 19941–UCGeneralFund

 37658– President’sEndowmentFund(PEF)

 38070– Searles Fund

 68614– EndowmentCostRecoveryFund

 69085– Systemwide AssessmentFund

 69400–OPCommonFund

 69413–UCOPUnrestrictedSTIP

 UCOPCentrallyControlledRestrictedFundsare:

 69590– AssetManagementFund

 69593–BondManagementFund

 69700– UniversityofCaliforniaRetirementSystemFund(UCRSFund)

 69705– DefinedContributionMasterFund

 69740– EmployeeBenefitAdmin.Fund

 UCOPRestrictedFunds

Fundsmanagedbythedepartments(e.g.– ExtramuralFundsandRecharges)

AccountManager101 14

FAU:SubCodes

Subcodesidentifymajorexpensegroupsandareimportantfor

budgeting,appropriationandexpendituresreporting.Theyare

standardizedacrossdepartments.

sub code subcodetitle

00 SALARIES‐ACADEMIC

01 SALARIES‐STAFF

02 GENERALASSISTANCE

03 SUPPLIESANDEXPENSE

EQUIPMENTAND

FACILITIES

05 SPECIALITEMS

06 EMPLOYEEBENEFITS

07 SPECIALITEMS

08 UNALLOCATEDFUNDS

09 RECHARGES

AccountManager101 15

Subs 0-2: Payroll

Subs 3, 5, 7: Typically grouped together

for reporting purposes.

Departments have the

latitude to use sub 5/7 for

their own purpose.

Subs 4, 6, 8, 9: Self-explanatory.

FAU:ObjectCode

• Objectcodeidentifiesthenatureoftheexpenditure.

• Itdescribesthemajor,genericcategoriesofexpenseusedforbudget

planningandreporting.

• ObjectcodesareestablishedbyUCLAandarestandardized.

• http://ga.accounting.ucla.edu/displaypdf.aspx

AccountManager101 16

FAU:ObjectCode

ObjectCodeRange ObjectCode Category Examples

1XXX SalariesandWages 1010:TenureFaculty

2XXX Travel‐ includingvehiclerentalfor

travel

2005: Travel – Out‐ofstate

30XX TransportationofThings‐ including

non‐travelvehiclerental

3001: DeliveryService

31XX MaintenanceAgreements,Repair,

Alternations

3140: Repairs – Computer

Hardware

32XX– 35XX VariousServicesandCharges 3242:Auditing Services

36XX LoanPaymentsandTaxes 3617: Property

Tax

38XX Overhead‐ AdministrativeUse

Only

3820:Overhead– FederalContract

39XX Recharges 3910:InternalRecharges

91XX EquipmentPurchases 9112:Inventorial Equipment–

OfficeEquipment

AccountManager101 17

FAU:Optional Fields

 ProjectCodeandSourceCode

• Usedtoidentifyaspecificproject,programorgroup

ofactivitiesintendedtobefinanciallytracked.

• Ifused,itistheresponsibilityofthedepartmentto

applyProjectandSourcecodescorrectlytotheir

ex pensesandaccordingtotheirownguidelines.

 CostCenter

• Notused

byUCOP,withtheexceptionofUCPress.

AccountManager101 18

LocationM

AccountFundProfile(AFP)SYSTEM

 TheAFPisthedatabasethatcontainstheattributesassociatedwithevery

accountandfund.TheAFPhousesalltheaccountsandfundswhichare

linkedtogetherandareavailableforuse.

 Whenanaccountand/orfundaction(new,change,close)isneeded,the

departmentworksinconjunctionwiththeir

budgetcoordinatortosubmit

arequest.Therequestneedstobeapprovedbytheappropriate

departmentauthority.

 TheformisavailableontheUCOPBudgetOfficeWebsite

http://www.ucop.edu/ucop‐budget/forms‐procedures/index.html.Any

additionalclarifyinginformationshouldbeattachedtotherequest.

AccountManager101 19

BUDGET ANDFINANCIALS

AccountManager101 20

Budget

 Definedasavailableresourcesbestestimatedandplannedforparticular

activitiesandexpensesforafiscalyear.

 IntheGeneralLedger,theamountofthebudgetisreflectedinthe

Appropriation column.

 TherearetwotypesofBudgets:

• PermanentBudget

• TemporaryBudget

PermanentBudget

 Approvedongoingresourcesforactivitiesinafullaccountingunit(FAU).It

usuallycoversafullfiscalyear’sbudget.

 Thebudgetinformationisupdatedandstoredinthepermanentbudget

system,whichisusedbyallUCcampusesandUCOPfortrackingand

reportingthepermanentbudget;thisisseparate

fromtheFinancial

System.

• ThepermanentbudgetinformationisinterfacedwiththeFinancial

SystemGeneralLedgeronceayearfortheJuly1

budget‐ thenext

fiscalyear’sresources.

 PermanentFTEdataarealsoreflectedinthepermanentbudgetsystem.

PermanentBudget

TheTypeEntrycodedescribesthenatureofthefinancialtransaction:

TypeEntry11‐ "JULY1ADJ.BUDGET“

 GeneratedentryfromthePermanentBudgetSystematthebeginningof

thefiscalyear. (Hint:Type11willneverhavecentsattachedtotheamt)

AccountManager101 23

TemporaryBudget

The“temporar y budget”reflectsthecurrentyearbudgetactivities.

 Temporarybudgetpopulatestheappropriationcolumnofthegeneral

ledger.

 Thetemporarybudgetcanbeanydollaramount(withcents)orcan

coverany periodoftimewithinafiscalyear.

TemporaryBudget

AccountManager101 25

AccountManager101 26

TypeEntry12 ‐ Reappropriation (alsoknownas“carryforward”)

Budgetingunusedfinancialbalances/deficitsfrom

thePriorFiscalYear

AtUCOPLocation:

 Restrictedfinancialbalancesfromthepriorfiscalyearareusuallycarried

overtothenewfiscalyear.

 Ingeneral,unrestrictedfundbalancesatUCOPremainingin

departmentalaccountsatyearendaresweptintocentrallocation

accounts(forrepurposinginthenewyear).

TemporaryBudget

TransferofFunds (TOF):Local

 Transactionscanaffectthepermanentand/orthetemporary

budget(s),dependingonthesituation.

 LocalTOFsarewithinthesamelocationonly.

 LocalTOFsarebudgetary transactionsthataffecttheGeneralLedger

"Appropriation"columnonlyandarecodedunderTypeEntry14.

 Transferoffundscanonlytakeplacebetweenthesamefundnumber

– crossingfundnumbersisnotallowed.

 Transferoffundsingener alshouldnotcrossfunctions.

 Fundscanbetransferre dfromoneaccounttoanotheraccount.

Similarly,theycanbetransferredfromonesubcodetoanother.

 Thedepartment

sending(debitingside)thefunds,initiatesthelocal

transferoffunds.

TransferofFunds (TOF):Local

WhendoIuseaPermanent TransferofFunds?

 Anytimethepermanentbudgetsystemneedstobeadjusted.

 Toimplementanincrease/decreaseinon‐goingactivities.

 ToimplementachangeinFTE(FullTimeEquivalent‐ afulltimeemployee

isrepresentedas1.00FTE;fractionalFTEindicateslessthan100%

effort).

Examples:

 Whenapprovedpermanentdepartmentalbudgetchangesneedtobe

implemented.

 Toallocatesalary,meritand/orbenefitincreasefunding.

TransferofFunds (TOF):Local

WhendoIuseaTemporary TransferofFunds?

 Tomanagethecurrentyearbudgetactivity.

 Toestablishoradjustbudgetaryappropriations.

Examples:

 ExtramuralFundAccountinginUCLAestablishesanappropriation

receivedfromanagencybytransferringfundsintothePI’saccount‐fund.

 Accountmanagertransfersfundsfromsub08– Unallocatedto

the

appropriatesubsbasedontheapprovedbudget.

 UCOPBudgetOfficeprovidestemporaryone‐time allocationsto

departmentalaccounts.

 Approvedcarryforwards.

AccountManager101 29

TransferofFunds (TOF):LocalTE14

AccountManager101 30

Local

Interlocation TransferofFunds(ITF)

 Thegeneralguidelinesthatapplytolocaltransfersoffundsapplyto

interlocation transfersoffunds.

 Budgetary transactionsthattransferfundsfromonelocation/campusto

another.

 Thecampus(orUCOP)sendingthefunds(debitside)preparesthe

interlocation transferoffunds.

 ContractandgrantfundscannotbesentviaITFwithoutthe

approvalof

UCLAExtramuralFundAccounting.

 ITFsareprocessedasabatchatmonth‐endandtransactionsarereflected

asTypeEntry15 intheGeneralLedger’s"Appropriation"columnthe

followingmonth.ProcessingofITFsmustbecompletedbymid‐May,as

thereisnoprocessingallowedinJune.

AccountManager101 31

Interlocation TransferofFunds(ITF)

AccountManager101 32

TheITFsystemisupdatedonceamonthwithnewaccount/fund

informationfromeachcampus.Anyupdatestothechartofaccounts

needstobedonenolaterthanthemonthbeforeprocessing theITF.

 Previously,accountnumbersacrossthesystemsharedOPLegacy

Accountcharacterist ics(i.e.–6digitslong andthefirsttwodigits

representedfunctioncode).Somelocalcampusaccountshavesince

deviatedandhavealphanumerictraits.ForITFpurposes, tounify

accountformatdifferencesbetweenonecampusandanother,local

campusaccounts

needtobetranslatedtoanOPLegacyAccount.

Interlocation TransferofFunds(ITF):TE15

AccountManager101 33

ITF

TransferofFunds:SubmissionProcess

AccountManager101 34

TransferType Deadline

Transferof Funds 

(TOF)

Lastworkingday

ofthemonth

(except for fiscal

yearenddue

dates)

Interlocation

TransferofFunds

(ITF)

11workingdays

priortomonth

end

RetrievetheTransferofFundsRequest:

http://www.ucop.edu/ucop‐

budget/_files/transfer_funds.pdf

Documentthefollowing:

 accountname

 accountlocation

 accountnumber

 fundnumber

 subcode

 amount(total)

 localcampusaccountnumber

 purpose

 requestingdepartment

 Preparer

Anapprovalsignaturefroma designatedapproverwithin

thedepartmentisrequired.SubmityourformtoUCOP’s

BudgetOffice.

AnnualBudgetProcess

 TheannualUCOPbudgetprocessrunsapproximatelyfromJanuary

throughMayandstartswiththedistributionoftheannualBudgetCall

Letter,whichoutlinestheguidelinesforbudgetsubmissionforthe

upcomingfiscalyear.

 EachyeartheUCOPBudgetOfficeprovidesguidelinesfortheunrestricted

budgetofeachdivisionor

department.

• Divisions/departmentswillthenhavetobuildthebudgetwithinthese

guidelines.

Budg etEntry,ReviewandApprovalinBDS

(BudgetDevelopmentSystem)

 Eachdepartmentwillhaveusersassignedtoenterbudgetdatainto

BDSattheaccount‐fundlev elforagivenfiscalyear.

 AfterthebudgetdataisenteredintoBDS,departmentanddivision

leaderswillreviewthenumbersandsubmitthemtoUCOP’sBudget

Office.

 TheUCOPBudgetOfficethen

reviewsthedatasubmissionfor

approval.

 Onceapproved,theUCOPBudgetOfficeupdatesthePermanent

BudgettobeimplementedforJuly1

• Throughoutthefiscalyear,UCOP’sBudgetOfficeprocessesany

current‐yearbudgettransactions.

AccountManager101

Budget:Summary

Budget

 PermanentandTemporaryBudget

 Annualbudgetprocess

 Budgetadjustments–TransferofFunds

• Local

• Interlocation

BREAK!!!

AccountManager101 37

Financial/Actuals

 Financialactivitywithinanaccount‐fundincludes:

• Postingexpenditures

• Recordingrevenue

 Daily–FinancialTransactionsareupdateddaily

 Monthly–monthendcloseisthe5

businessdayofthefollowingmonth.

FinancialTransactions:Type Entry

ThenatureoffinancialtransactionisdistinguishedbyitsTypeEntry.SomecommonTypeentry

codesare:

 TE33‐ CashNet

• TE35‐ ElectronicFundTransfers(EFT)

 TE41‐ Payments

 TE44‐ PaymentCancellations

 TE53‐ FinancialJournal(financialadjustment)

 TE54‐ N‐Pear(Non‐payrollexpenditureadjustmentre quest)

 TE

59‐ Recharges

 EN ‐ Encumbrancesareremainingoutstandingcommitmentsagainstopenpurchaseorders

(basedondollaramount)

 ML ‐ MemoLiensareoutstandingsalaryandbenefitcommitmentsfortheremainderofthe

fiscalyear

AccountManager101 39

FinancialTransactions:TypeEntry

AccountManager101 40

TE54

TE41

TE33

TE53

Financials:AccountSummary

Thisiswhereyoucheckyouraccount status

AccountManager101 41

Financials:FundSummary

Thisiswhereyoucheckthefund status

 Revenueaccounts

(whichstartwith 2)

areusedtorecord

incometothe

University.

Example:

 Unbudgeted

Revenue35,000

receivedyearto

dateinFund50117,

with$20kreceived

inJanuary2015,

reflectedin

RevenueAccount

240000.

 Appropriation(aka

budget)should

reflectthe$35,000

revenueand

budgetedto

operatingaccount

627675.

Financials:FundSummary

AccountManager101 43

• Additional

$35,000is

budgetedin

Revenue

Account

240000.

• Additional

$35,000is

budgetedin

Expense

account

627675

Financials:FundSummary

fundbalance+revenue‐ expenditures=fund balancecarriedforwardtonextFY

After fiscal close, the previous year’s financial balance is recorded in the

Unexpended Balance account

 Example:

PopQuiz

Confirmtransactionsarecorrectly

recorded

 AccountandFund

 SubCode(wherethebudget

fundingis)

 ObjectCode

 FiscalYear–

Revenues/Expensesatyear

endthatneed

accrual/deferral

AccountManager101 45

What’swronghere?

PopQuizTools

Expense(Cost)Transfers

 PayrollExpenseTransfer

• Movingpayrollexpenditures(includingbenefits)to

anotherFAU

• ProcessedbytheBRC

 Non‐PayrollExpenditureAdjustmentRequest(NPEAR)

• TocorrectrecordingofExpenditurestoaccount,subor

objectcode

• FilloutFormandSubmittotheBRC

*WhatisthedifferencebetweenanExpenseTransferandaTransferof

Funds?

AccountManager101 46

FiscalClose

Thisisyourlastopportunitytoverifythatyourbudgetandfinancial

activityiscorrect.

Definedastheperiodoftime(mainly occursfromMaythroughAugust)

fordepartmentstoreconcilealltheirfinancialandbudgetactivitiesforthe

FiscalYear.

Yourresponsibilitieswillinclude:

 Confirmthatallpayrollandnon‐

payrollexpensesrelatingtothatfiscal

yearhavebeenrecordedappropriately,includingaccrualsand

deferrals.

 Confirmthatnoneofyouraccountsareinoverdraft.

 Submittinganyre‐budgetingoffundsrequiredtocoverexpensesto

UCOP’sBudgetOffice.Thismayincludetransfersthatarebetweenor

withindepartments,campusesorcentral

resources.

 Confirmthatallrevenueisbudgetedtoanoperatingaccount.

AccountManager101 47

BRC

AccountManager101 48

BusinessResourceCent er

PayrollSupportServices

 Partner with Local HR to serve as UCOP primary contacts

to UCPath Center

 UCPath.UniversityofCalifornia.edu

Note: Available beginning Nov 30, 2015

 Administrator for UCOP online Time Reporting System

 On-Boarding: Oath, Patent Acknowledgement, I-9

 Missed payments, overpayments and off-cycle payments

 Accruals management: vacation, sick leave

 Expense transfers and payroll adjustments

 Multi-location agreements and rehired retirees

 Final pay

BusinessResourceCent er

PayrollSupportServices

 Summary payroll information is recorded on GL

(type entry = 53):

 Sub 00—S&W for permanent academic appointments

 Sub 01—S&W for permanent non-academic appointments

 Sub 02—Payments for contract appointments

 Sub 05—Payments for TOPS employees in one HR account;

department charges for TOPS employees are typically in Sub 03

and type entry = 59

 Sub 06—Benefits

BusinessResourceCent er

PurchaseOrders&Payments

 For the purchase of goods or services

 BRC and UCOP Purchasing work together if:

 Agreement has terms and conditions

 It is a professional services agreement

 It is an independent contractor agreement

 Delegated authority to approve expenditures does not

extend to contractual commitments; only a very limited

number of UCOP staff may sign contracts

 Transactions in UCLA’s web-based BruinBuy system

 Departments may be given access to use BruinBuy for office

supply orders

BusinessResourceCent er

PurchaseOrders&Payments

Determine

need for

good or

service

Identify

vendor and

obtain quote or

similar

information

Review for

compliance and

enter data into

BruinBuy to record

an encumbrance in

the GL; type entry =

Receive

good or

service

Submit invoice

for payment

either from

department to

BRC to UCLA, or

directly to UCLA

Provide PO

number to

department

and vendor

Payment

released either

by check or

EFT; type entry

= 41 and credit

to EN

A purchase order is an agreement

between UC and the vendor that is

required to pay invoices, and is necessary

in order to:

 Protect UC and vendor

 Apply UC’s terms and conditions

 Provide faster vendor payment

 Leverage systemwide agreements

 Optimize financial controls

Establish

purchase

order:

Submit

documentation

and approval to

the BRC POP

team

BusinessResourceCent er

PurchaseOrders&Payments

 Purchasing tools

 Purchase orders in BruinBuy

 BRC credit cards: Pcard, event card, conference registration

card

 Orders without purchase orders—generally limited to catering

 Vendor set-up in BruinBuy

 Must be in system

 W-9 or UCLA’s modified version must be submitted; NO social

security numbers through email

 10 or more days to set up in BruinBuy

BusinessResourceCent er

PurchaseOrders&Payments

 Modifications and corrections

 Change order: Contract extension, additional funds processed

by the BRC POP team, working with UCOP Procurement, as

necessary

 Close-out PO: Work is complete or good is received; close-out

action taken by BRC POP team

 NPEAR (expense adjustment): Mistake or changes processed

by the BRC CAAP team; NPEARs adjust expenses, not the PO

BusinessResourceCent er

Travel&Entertainment

 For the reimbursement of business travel and entertainment expenses

 Transactions in UCLA’s web-based Express system

 Input options

 Traveler inputs into Express

 Department proxy inputs into Express

 BRC inputs into Express

 Review options

 Department reviews in Express for business purpose, budget, compliance

with policy

 Department reviews in Express for business purpose and budget, and

BRC reviews for compliance with policy

 Department reviewers signs off outside of Express, and BRC reviews for

compliance with policy

BusinessResourceCent er

Travel&Entertainment

Determine

travel or

business

entertainment

event is

necessary

Obtain

approvals

and

documentatio

n prior to

event

Prepare

reimbursement

information: Tell the

story, include required

receipts and

approvals

Review by

BRC or

department

Auditor

review if

required

Enter data into

Express:

Traveler or

BRC/department

staff as proxy

Payment

released either

by check or

EFT; type entry

= 41

Trip or

business

entertainment

event occurs

Pre-trip authorization is recommended

to purchase airfare and to charge directly

to the department.

If personal travel is included, pre-

approval by department head and a

comparable airfare at the time of booking

is required.

Approval

by traveler

or event

payee

Must be completed within 45 days of

last day of travel or event.

BusinessResourceCent er

Travel&Entertainment

 Options in lieu of personal credit card

 Pre-trip authorization (PTA) to direct charge airfare to

department

 T&E card for UC travel and business entertainment only

 BRC conference registration card

 Travel and business entertainment auditors

 All reimbursements with receipts attached

 Questions to T&E team, not to auditors

 Signature authority delegations

 Authority below division head must be delegated

 Repository maintained and managed in BRC

 UCLA systems access rights (SAR)

 Generally inquiry rights are available if approved by department

manager

 UCOP credit cards

 Work with BRC and department cardholders to monitor status

and confirm cards are used in accordance with policy

BusinessResourceCent er

Compliance,Audit,Accounting&Policy

 Corrections, adjustments and cost adjustments to the General

Ledger

 NPEARs; type entry = 54

 Financial journals; type entry = 53

 Department who has incurred the expense initiates the cost

transfer

 Recharges and cost transfers

 Distribution of costs within UCOP and/or to other UC locations;

type entry = 59

 Department who provides the good or service initiates the

recharge; credits are recorded in sub 09

 Must be received by the 20

to be recorded in the current month

 Questions about recharges on your department’s GL should be

addressed to BRC General Accounting

BusinessResourceCent er

Compliance,Audit,Accounting&Policy

 Cashiering and remote deposits

 Must be provided to BRC cashier by 2 pm on date received to

ensure same day deposit

 Fiscal close

 Accruals/deferrals ≥ $25,000

 Review and close, as appropriate, open commitments

 Other responsibilities

 Policy analysis and interpretation

 Transaction compliance reviews

 Internal/external audit support

 Training coordination

 Productivity and other key performance indicators

 Budget-to-actual variances

 Special projects/reports

BusinessResourceCent er

Compliance,Audit,Accounting&Policy

SYSTEMS,REPORTSANDACCESS

AccountManager101 61

SystemsandReports

Data System Summary

Payroll UCLAPayrollLedger Detailed Payroll

ExpendituresbyEmployees

Budgetand

Financial

UCLA FinancialReport GL summaryandtransaction

details

UCLACognosReport Adhocquer yon GLdata

BudgetDevelopment

System(BDS)

Annualbudgetplanning

entryandapproval

BDSCognos Reports Budget vs.ActualReporting

AccountManager101 62

UCLAFinancialReports

 Toviewfinancialactivityontheweb,youmusthaveaccesstotheOnlineFinancial

SystemReports(OFSR)

 TheaccessisgrantedbytheBusinessResourceCenter(BRC)–refertotheBRCwebsite

forinstructionsonhowtorequestaccess.

 ToaccessOFSR,gotothe followingwebsite:

https://www.qdb.ucla.edu/QDBWeb/MainFrame.jsp UnderQDBWebReports, click

onFinancialWebReports.

 UCLAFinancialWebReportsprovidebudgetandactualdata.Userscanselectdatato

beshownatSummaryleveland/orDetaillevel.

 Datacanbeusedbydepartmentstoreviewandaudittheiractivities.

 Thedataareupdatednightly.

AccountManager101 63

UCLAFinancialReports

UCLABusinessSystemsInterface

 FinancialWebReports(alsoknownasUCLAFinancialReports)

 PayrollLedgers,etc.

AccountManager101 64

Reports:OrganizationalHierarchy

AccountManager101 65

Reports:Accounts

InUCLA’sFinancial

Systems option,

departmentscanviewall

oftheiraccountswiththe

followingsteps:

 ClickonTables

 ClickonTableof

Accounts

 Enterthedepartment

codeinthe

DepartmentalChart

ofAccountListing.

AccountManager101 66

Reports:Funds

AccountManager101 67

InUCLA’sFinancialSystems

option,departmentscan

viewalloftheirfundswith

thefollowingsteps:

 ClickonTables

 ClickonTableof

Funds

 Enterthe

departmentcodein

theDepartmental

Listing– Fundsby

Department

Reports:ObjectCodes

A complete list of object codes is available in

the Tables section of UCLA’s online financial

web reports.

Note: Departments may enter key words of

the expenditure in order to view the related

sub‐object codes, i.e. “travel”

AccountManager101 68

Reports:DetailGeneralLedger

AccountManager101 69

Reports:Sub/ObjectSummar y

AccountManager101 70

Reports:FiscalYearIndicators

 ThemonthofJune

• YTDReportasofJune

‐ Prelim

‐ Interim

‐ Final

AccountManager101 71

BudgetDevelopmentSystem(BDS)

 BudgetDevelopmentSystem(BDS)

• Aweb‐baseddataentryinterfaceforannualbudgetandplanningand

approvalpurposes.

 Budgettoactualmonitoring

• BDSbudgetdataupdated overnightinBDSReports.

• UCLAexpenditureGLdataupdatedmonthly(aftermonth‐endclose)in

BDSReports.

 Access

• Limitedtoeachunit’sdesignated

budgetpersonnel

• UserTrainingrequiredforBDSdataentries.

AccountManager101 72

BDSReports

 BDSReports

• CannedReport

• DataPackageavailableforAd

hocqueries

 12S&ECategories

• Categorizedassubs3,4,5and7

intheUCLAGeneralLedger

 BDSAccountsandFundsExclusion

• Somesystem‐wideaccountsand

funds

AccountManager101 73

BDSReports

AccountManager101 74

BDSReports

AccountManager101 75

Purpose Reports

BDSBudgetYear‐on‐Yearcomparison

(Total,PermanentandTemporarybudget)

BudgetVarianceReportbyOrg

BDSBudget toGLActualmonitoring Variance ReportbyOrg/Fund

BDSBudget,GL BudgettoGLActualmonitoring ComprehensiveVariance Reportby

Org/Fund

BDS BudgetorGLActualtrending(FY,Quarterly) SummaryReportbyOrg/Fund

GL ActualYear‐on‐Yearchange(FY,Quarterly) Variance ReportbyOrg/Fund:CY

ActualstoPYActualsReport

BDSBudgetandGLBudgetReconciliation BudgetYTD AdjustmentsReport

GLYTDappropriation,financial,balance

monitoring

ManagementException Report

BDSReports

SampleBDSVarianceReport(byOrg)

 CurrentYearBudgettoCurrentYearActualbyExpenseCategory

AccountManager101 76

Q&A

AccountManager101 77