University of Oregon

FAQs

Overview

The following is a list of Frequently Asked Questions for the Budget and Resource Planning Office.

 

The BRP office has many responsibilities, including:

  • Manage the University's annual budget process
  • Monitor the University's budget to actuals
  • Process budget changes including transfers, supplements, and carryforward
  • Provide training, advice, and assistance for budget managers
  • Prepare special studies and financial models that support financial decision-making and planning activities
  • Coordinate budget systems and procedures with the Business Affairs Office (BAO), Human Resources (HR), and other related departments
  • Oversight for approval of course fees and other fees, fines, penalties and service charges

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Available contact options include:

 


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The Budget Manager serves as the official contact for the department on financial matters. All BRP correspondence is sent to the Budget Manager. Other central offices on campus (such as the Business Affairs Office) also use the Budget Manager for important communications.

As a Budget Manager you are responsible for monitoring your budget. BRP recommends running Banner and/or IDR reports as soon as possible after each period ends. Check the reports for accuracy and initiate corrections as needed. If you can't fix it yourself talk with your Budget Manager or get assistance from either BRP or BAO.


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BRP offers training annually to all employees interested in learning about budgeting at the University. Training is offered each year for: Budgeting 101 (or Basic Budgeting from Beginning to End), Beginning Budget, As-Is Budget, and Carryforward. Information on training dates can be found on the Meetings and Trainings web page.

Training information for Banner can be found on the Banner Guide.

Organizational Development and Training (ODT) offers various learning opportunities.


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The Financial Reporting Structure on campus is broken down into Responsibility Units (RUs). This separation functions as a Financial Tree showing where the responsibility lies for allocating and monitoring departmental dollars.

  • Vice Presidents
    • Responsibility Units - These are major units of activity across campus
      • Academic Units - Schools and Colleges
      • Student Affairs - EMU, Housing, etc.
      • Administrative Units - HR, BAO, BRP, etc.

Each RU has a Budget Manager

Each RU is assigned to a primary and alternate Financial Analyst in Budget and Resource Planning (BRP)


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An auxiliary enterprise is a revenue generating operation that supports the mission of the institution and provides essential services to the campus community. Each auxiliary enterprise must be managed as a self-supporting activity. Rates for each auxiliary should be developed based on the costs it takes to provide the goods or services to the customer and may differ depending on the type of auxiliary. Examples include Housing and the University Health Center


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Service Centers are established to provide services to other departments of the institution and are expected to be self-sustaining. Examples include Telecommunications and Campus Operations


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A fiscal year is the time period that is used for reporting an organization's financial status. The University of Oregon uses July 1 through June 30 for its fiscal year. For example: July 1, 2018 - June 30, 2019 would be FY2018-19, we often simply say FY19.


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Indexes are made up of a unique combination of the FOAPAL elements. They may be used as a short cut to pay bills, process JVs, run queries, etc. (but it can also get you into trouble). Transactions are made to the FOAPAL string not to indexes


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  • Fund-identifies the source of the funds
  • Organization-identifies the unit or department
  • Account-identifies the type of revenue, expense, or transfer
  • Program-identifies the function (instruction, research, academic support, etc)
  • Activity-identifies specific projects or people
  • Location-identifies the location (rarely used)

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A method of recording financial information that groups resources into funds based on their source and any limitations on use. A fund is an accounting entity with a self-balancing set of accounts (assets - liabilities = fund balance).


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There are two types of budget adjustments: 

  1. permanent (also known as recurring, base and beginning)
  2. temporary (also known as non-recurring and one-time)

Contact your BRP Financial Analysts if you have questions about budget adjustments.


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Overhead Assessments are charged to Designated Operations, Service Centers and Auxiliaries to cover a portion of the expenses of the university's central administrative units

The policy and the overhead rate calculations are located on the BAO website.


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E&G is the institutions Education and General Expenses or Budgeted Operations (Fund Type 11).

E&G does not include auxiliary enterprises, hospitals or independent operations.


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The main budgeting processes managed by BRP are Beginning Budget and Carryforward. Monitoring budgets/balances is a year round process.

Other processes managed by BRP are: Academic Allocation Model, Summer GTF Remissions/Insurance, and the Special Fees, Fines, Penalties, and Service Charges fee book.


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The budget process is the framework used by units to formulate and create budgets for the coming fiscal year. The process begins with units submitting detailed information on spending and revenue budgets.

Annual training is offered for both seasoned budget preparers and those new to the UO budget process.


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The "As Is" Budget process looks at what units will need to maintain their current service level for the coming fiscal year.

Units prepare a budget packet that addresses its purpose or mission, organizational structure, key services provided, key customers and funding sources. The packet will also include information on strategic goals and priorities for the coming year, any long term financial issues, and Carryforward balances.


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Carry Forward is an annual process in which budgets are adjusted in August (Fiscal Period 2) of each year to account for ending balances from the prior fiscal year. For example, a fund that ended FY18 with a positive residual balance of $10,000 would have a carry forward of the same amount in FY19, and this balance would be available to be spent in FY19. Negative residual balances are carried forward as well. The Carry Forward process is interactive and provides units on campus the opportunity to distrbute or re-allocate their carry forward balances to different Index's or FOAPAL so long as it stays within the same fund.

Can I make changes to my budget throughout the fiscal year? Yes. Changes can be made throughout the fiscal year within a few guidelines: 1) the changes can only be made with the same fund; 2) it must be balanced; 3) most budget changes can be made by units (permission is granted by BRP via rule codes); 4) some budget changes can only be made by BRP (contact your Financial Analyst for assistance)


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  • Budget is closed: contact Sponsored Projects Services (SPS) if grant related and contact BRP for assistance with all others
  • Exceeds budget: process a budget transfer to move funds from one combination (department, fund and budgetary account) to another, or as allowable, move encumbrances and/or expenditures from one combination to another.
  • No Budget Exists: contact your BRP Financial Analyst for assistance

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Your department's budget manager is usually the best resource for information on your department's budget. The financial officer in your school/college dean's office can also be of assistance.

Department budget managers can contact their BRP Financial Analysts.

 


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IDR stands for Integrated Data Reporting. It refers to a new method of providing financial (and other) reports based on a marriage of the new Data Warehouse with the IBM Cognos report writer software. The benefit of IDR is a more seamless and powerful process for creating reports. Eventually, IDR will become the standard for reporting across the University. In order to use IDR a Cognos license needs to be obtained. There are several types of licensing, depending on your needs. Contact your supervisor for more information.


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The Operating Budget is a financial plan of current operations that includes both estimated revenues and expenditures for a specific period, normally a fiscal year. The budget is presented to the UO Board of Trustees each year.

Fund Type 11 (including grants) - Plant funds = Operating Budget

See Expenditure Budget Reports on the BRP web site.


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See Tuition and Fees (includes Mandatory Fees, Housing Rates, Course Fees and Other Fees, Fines, Penalties and Service Charges) on the BRP web site.

Additional information is available on the Registrar's web page.


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The Special Fees and Fines Fee Book lists all course fees that are assessed through Banner and non-instruction related fees charged by departments to internal and external customers. The fee book is updated annually and all fees are effective the subsequent fiscal year (July 1 - June 30).

All course fees and fees assessed by departments must go through the approval process coordinated by BRP.

Guidelines and all approved fees are available on the Tution and Fees web page.


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Information on the approval process and guidelines on how to request a new fee or revise and existing fee can be found on the Tuition and Fees web page.


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OPE (Other Payroll Expenses)
Includes the University’s share of an employee’s medical & dental insurance, retirement, Social Security, Medicare, Workman’s Comp, Unemployment, Lane County Transit tax and the State Accident Insurance Fund (SAIF).  For Classified employees, it includes the Employee Relations Board (ERB). OPE consists of two basic components, Fixed (Insurance and Employee Relations Board) and Variable

BLENDED OPE
Other Payroll Expenses as a blended rate rather than an actual charge, based on previous fiscal expenses.

BLENDED OPE RATE
This refers to all of the costs included in Other Payroll Expenses for any given employee, including leave, that is then totaled to one number. This total OPE number is then divided by the employee’s salary, which is equal to the Blended OPE rate.


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Full-Time Equivalent

The proportion of an annual full-time appointment that the appointment represents arrived at by dividing the budgeted pay amount by the full annual salary rate. The HRIS term for FTE is Appointment %. 1.0 FTE is the equivolent of 100% appointment


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