Fund 11 supports the University’s day-to-day operations that include administrative and general operating expenses.  Each unit with Fund 11 programs is responsible for submitting an operating budget to the University Budget Office that reflects the proposed financial plan for the upcoming fiscal year.  Starting in the FY2019 budget cycle, all divisions will be presenting and requesting budgeted funds based upon a zero-based budget approach.  As opposed to years when only incremental requests for new or expanded funds were needed, this approach requires each division to present a justification for their total annual budget. 

To aid in the preparation of the next fiscal year zero budget proposal, you will receive updated salary sheets through your VP and will run two reports, the BUDZERO and the BUDSMRY (or Division Budget Summary).  The BUDZERO will be used to determine and submit a Fund 11 operating budget for the upcoming fiscal year for each org.  The Division Budget Summary will be used by each Vice President to consolidate the BUDZERO, or individual budget request for each org, into a total budget for their area.  The Division Budget Summary will also be used to present the Vice President’s total budget request to the Budget Committee. 

The BUDZERO utilizes the zero-based budget methodology where all departments need to justify their expenses and the budget as if they are starting with a budget of $0.  The BUDZERO provides current and historical expenses to assist in determining the budget, and it should be run for every Fund 11 org.

The BUDZERO provides the following information to assist in determining the upcoming fiscal year budget:

• 3 Years of Historical Expenses
• Current Budget
• Current Expended
• Projected Year-End Expended
• New Budget Expenses (Continuing)
• New Budget Expenses (DECISION PACKAGE)
• Projected Total Budget (Continuing + DECISION PACKAGE)
• Dollar Budget Change
• Percentage Budget Change
• Notes

The Division Budget Summary provides the Vice Presidents an overall view of historical and current expenses for each of their respective departments.  The summary also provides proposed budget changes, populated by the BUDZEROs for the upcoming fiscal year in order to meet the final budget targets.  Each Vice President will present their Division Budget Summary to the Budget Committee.

Before determining the budget for the upcoming fiscal, it is critical for each department to reconcile the salary spreadsheet to the approved staffing level for your program area. By doing so, this will ensure the compensation budget for your department is sufficient to cover the annual salary expenditures that will be charged to each individual ORG within a program area.  Please ensure the salary budget spreadsheets reconcile back to the BUDZERO.    

• The individual department salary budgets can be prepared based on your current employees and your recommended increases as per salary spreadsheets distributed to Vice Presidents by early December.
• Managers should review and reconcile each ORG to ensure there is a budget for each employee, which in most cases is the annual salary. Please contact your Budget Office representative if you have any questions or issues with your salary budgets.
• You will NOT need to add any expected faculty promotions and mandatory union salary increases to your new FY salary budgets. This will be done centrally.
• An employee identification number or EMPLID is listed for each employee. If this is a new position, there is a column for you to input this information on this attachment.  
• You will also need to budget necessary amounts for account codes not broken out in detail for merit purposes such as student (0220), adjunct faculty (0270) and overtime (0500).
• If an employee is split funded (charged to more than one ORG), the salary must be allocated according to the approved distribution for each ORG to which his or her salary is charged. If you need assistance with adding newly, split funded employees or with completing the information for current split funded employees, please contact the Budget Office for assistance. 
• Benefits budgets do not need to be separately calculated, as the budget submission templates will automatically calculate applicable fringe benefit rates for each employment category using the base annual salary.

To submit the BUDZERO to the Budget Office, the yellow highlighted columns and “Notes” tab must be completed.  Incomplete submissions will be returned back to the respective VP division.  Please keep in mind that the change in budget process is due to the need to reallocate expenses strategically, reducing expenses in some areas so that we can provide additional resources in others to move the University forward.  Therefore, historical spending should be the primary source for completing the budget request for the next fiscal year.

The following sections must be completed:

Projected Year-End Expense

Please enter the projected year-end expense that will be spent for each account. This includes expenses not reflected in the current expenses due to the product or service being spent at a future date within the fiscal year.  This does not mean the projected year amount equals the account’s budget.  The projected year-end expense can be greater or lesser than the budgeted amount but will always be greater than the current expense total.  The purpose of the projection is to determine the actual amount being spent in each account so funding can be reallocated to support greater spending accounts.  This will also assist to properly determine funding for future fiscal years.

      * Calculation for Unused Funds

                   Current Budget – Projected YE Expense = Unused Funds

New Budget Expenses (Continuing)

What is a CONTINUING expense?

CONTINUING expenses are costs that are used to support existing programs and operations. They may or may not be contractually based.  These expenses cannot be easily changed or adjusted, without affecting the current level of service provided by the department.

CONTINUING expenses must be budgeted for the entire fiscal year (May to April) in order to be properly funded.  If expenses are paid on a monthly basis, the monthly costs must be multiplied by 12 months to equal one fiscal year.

For example:

To ensure telephones expenses are properly funded, the department will need to budget $6,000 for entire fiscal year. 

Some CONTINUING costs are not paid on a monthly basis.  There are some expenses that are paid once or twice during the fiscal year. These expenses will still need to be budgeted.  For example, licenses (account 8231) can be considered CONTINUING and a one-time expense. 

For example:

To ensure licenses are fully paid for the fiscal year, the department will need to budget $1,000 for 5 professional staff members.

To obtain the amount of CONTINUING expenses, each department should carefully examine their drilldown of expenses for the past couple of years. They should also inventory current contracts for future year obligations.  All CONTINUING expenses should be included in the New Budget Expenses (CONTINUING) column of the BUDZERO.  The department must also include a note explaining and justifying each CONTINUING expense (see Section D).

New Budget Expenses (Decision Package)

What is a DECISION PACKAGE expense?

DECISION PACKAGE expenses include proposals for new programs, services, or other operational activity that would be added in a given fiscal year on top of a unit’s existing CONTINUING expense base.

DECISION PACKAGE expenses must be budgeted for the entire fiscal year (May to April) in order to be properly funded. 

Any increase in an account must be justified in the Notes.  (See section D.)

• The key point for zero-based budgeting is providing the best possible projection of CONTINUING and DECISION PACKAGE costs necessary to maintain operations for the entire fiscal year, rather than relying on prior resource budgets. The notes provide the Budget Committee a clear understanding regarding the expense request.  Please provide a brief note describing and justifying the importance of each expense with particular emphasis on the following:
• Upcoming Fiscal Year CONTINUING Expenses
• Any account showing an increase in the $ Change and % Change column.
• To provide a brief detail, enter a footnote starting with 1 and continue numbering for each account with a note. Then click over to the “NOTES” tab and enter the first footnote.  Once the footnote # is entered, the associated account, account description, $ Change, and % Change will automatically populate.  Enter the brief detail description and justification.
• Save The BUDZERO - Once the BUDZERO is completed, please save the file.
• Prepare Division Budget Summary when all budmemos are complete - Please see the instructions on how to run a Division Budget Summary, which will summarize the amounts entered for each BUDZERO.
• During this annual process, the Budget Office is available to answer questions or provide informal training to new employees. If you have any questions, please contact us 

1. Log into Cardinal Financials
2. Navigate on the left side menu:

            a. Reporting Tools > PS/nVision > Click on “Scope Definitions”

    3. In Define Scope screen, set the following criteria:

            a. SetID: CUA

            b. Report Scope: BUDZERO

            c. Click on “Search”

   4. In Scope Definition screen:

           a. Select Value – enter the Department ID Numbers or six digit ORG number

               i. To run multiple orgs, click on the “+” to add more rows and enter the area

           b. Click on “Save”

           c. On the same screen, Click on “Report Request”

   5. In the NVision Report Request screen

          a. *As of Reporting Date – keep as “Today’s Date”

          b. Click on “Save”

          c. Click on “Run Report”

  6. A new window, the Report Manager, will open to provide the BUDZERO

         a. Click “refresh” button to update the screen until report runs and the status is ‘Posted’

         b. Click on title and the report will open up in Excel

         c. Save or print out the report

1. Log into Cardinal Financials
2. Navigate on the left side menu:

            a. Reporting Tools > PS/nVision > Click on “Define Scope”

    3. In Define Scope screen, set the following criteria:

            a. SetID: CUA

            b. Report Scope: BUDSMRY

            c. Click on “Search”

   4. In Scope Definition screen:

           a. Select Value – enter the respective divisional area

               i. PRESIDENT

               ii. VP COMMUNICATIONS

               iii. VP FINANCE

               iv. VP ENROLLMENT MGT

               v. VP STUDENT AFFAIRS

               vi. VP INST ADVANCEMNT

               vii. GEN'L INSTITUTIONAL

               viii. ACADEMIC

           b. Click on “Save”

           c. On the same screen, Click on “Report Request”

   5. In the NVision Report screen

          a. *As of Reporting Date – keep as “Today’s Date”

          b. Click on “Save”

          c. Click on “Run Report”

  6. A new window, the Report Manager, will open to provide the BUDZERO

         a. Click “refresh” button to update the screen until report runs and the status is ‘Posted’

         b. Click on title and the report will open up in Excel

         c. Save or print out the report

7. The Budget Summaries will automatically provide the division’s list of departments.

• If a department (deptid/org) is missing, please following the directions below:
  1. In the “ADDED NEW ORGS” section, enter the Org Number and Org Name.
  2. The data will be populated once the org’s BUDZERO tab is copied and moved into the Budget Summary.

• Please ensure the org # entered and the BUDZERO org # matches. If there is a mismatch the data will not populate.
• Make sure all macros are enabled in your Excel workbook, otherwise formulas may produce errors.

1. Locate and open the saved Budget Summary.
2. In the same Budget Summary workbook, open the BUDZERO associated with the Budget Summary.
3. The following are CRITICAL instructions for the data to be accurately populated.

         a. Right click on the BUDZERO tab (Org Number) and select "Move or Copy"

         b. The "Move or Copy" command window will open

         c. In the command window, check the box “Create a copy"

         d. Under the “To book:”, using the drop-down menu, to select the Budget Summary

         e. Select the associated BUDSMRY file by name

         f. Click "OK"

         g. After clicking “OK”, select "(move to end)

         h. Click "OK"

         i. After clicking “OK”, the BUDZERO will be copied and moved to the Budget Summary

    4. Once the BUDZERO has been copied and moved, the total data for each respective column will automatically populate into the “SUMMARY” tab.

    5. Continue with the same process for listed orgs.

    6. Again, if orgs are not reflected, please use the “ADDED NEW ORGS” section. The respective totals will be automatically reflected in the above “Totals” row.

    7. Review the Division Budget Summary to make sure it agrees to your individual BUDZERO reports. If you have any issues, please contact your Budget Office representative.

    8. Please have the VP sign the Budget Summary and the BUDZERO reports as well as email the completed attachments to the appropriate Budget Office staff member.