How to reconcile department ids. Finding answers to what is that? How did it get there? What do I do now? 1

 Appropriated Budgets An Appropriated Budget is spending authority controlled at the account level within the Department id. Each account, like regular salaries or OE, is a separate pot of money, all are controlled by the budget and cannot go into deficit. Permanent budget is provided to the department annually. You can see it on the Detail GL reports as “appropriated budget load”. If the entire permanent budget is expended during one fiscal year, the permanent budget would be reloaded into the Department’s accounts the following year. One-time budget is provided to the department only once. When the one- time budget is expended, it is gone. Remaining funds at year end are one time carry forward for the next fiscal year, except for Regular salaries and Fringe, which are swept. Carry forward is moved into the same department id, same account. 2

Local Budgets are estimates of the amount a department will use during the coming fiscal year within each account of a department id. They are provided by the Departments each year as part of the Local Budget process. Budgets are estimates, not spending authority. The fund balance calculation for a local is shown Below. The remaining fund balance is the spending authority and can be found at the bottom of a General Ledger Detail Report. Funds are generated by some type of revenue activity such as tuition, user charges and class fees. Fund balance can be in deficit as long as there is a plan to cover the deficit. Revenues: $ Expenses: $3, Pending EX Journal Expenses: $2.00 +Transfers: $ Balance Forward: $25, = Fund Balance: $22, Encumbered: $37.95 = Fund Balance with Enc: $22,

 Depending on sponsor guidelines, re-budgets may require sponsor approval  To request a change in budget, the OSP Budget Adjustment Request form should be completed and submitted to your Sponsored Project Administrator ◦ and-forms/ and-forms/  Your Sponsored Project Administrator will determine if sponsor approval is needed, and will submit the request to the sponsoring agency for approval. If no sponsor approval is required, the SPA will proceed with the budget adjustment 4

Frequently Asked Questions * Appropriated Budget Summary *Budget Overview - View Only * Budget Status Report GL Summary Report * Budget History Report GL Detail Report Chart field Report Payroll/HR Expense Distribution Report (provided by HR) What is my original Budget? BestGoodBetter What is my Appropriated carry forward? BestGoodBetter What Appropriated transfers have been made to/from my department? BestGoodBetter How much have I spent this month on OE, Travel, etc.? GoodBetterGood How much have I spent year to date on OE, Travel, etc.? BetterGoodBetter I want to see invoices that have been paid. GoodBetter I want to see whose salaries come out of my department. Best How much Budget is remaining? GoodBestBetterGood What is my Local fund balance carry forward? GoodBetter What fund balance transfers (Local) have been made in my department? GoodBetter I want to see all the Department IDs in my college. Good I want to see a list of all departments/accounts. Best 5

Appropriated Only 6 This report shows you all the appropriated department ids in one prefix on one report with balances and percent of budget remaining as of the month end. This report is the best one to look at to find out what your original budget was, What your carry forward is, and which transfers have been posted.

7 This report is view only in the PeopleSoft System and gives you up to the minute information. The Budget Overview is a report that shows the detail for a department at the account level. It includes links to budget journals, GL journals, encumbrances, and gives the most current available balance. It is a good report to look at for finding hanging encumbrances, original budget, appropriated carry forward, posted transfers, and paid invoices.

Appropriated only 8 The Budget Status Report gives the same basic information as the Budget Overview but in a printable form.

Appropriated only This report provides information like original budget, carry forward and posted transfers for one account within a department id. Legislative Reference Numbers ADJ Adjustment ( Permanent Budget) CFD Carry Forward ( One-time Budget) ORG Original /Base ( Permanent Budget) PTN Permanent Transfer ( Permanent Budget) TRN One-Time Transfer (One-time Budget) 9 Budget transfers can be looked up by searching the on-line budget transfer system by department id or journal id.

Go to the Bronco Web home Page Click on the A- Z index, Click “A” Click on Administrative Accounting Office At the lower right side of the screen click on GL Detail Report Step by step instructions will appear. 10

 Open PeopleSoft Finance  Click on BSU Processes and Reports  Under BSU General Ledger  Choose GL Detail Report (You may need to set up a run control if you haven’t already.) Link for directions to run GL Detail Report  Open PeopleSoft Finance  Click on BSU Processes and Reports  Under BSU General Ledger  Choose GL Detail Report (You may need to set up a run control if you haven’t already.) Link for directions to run GL Detail Report 11

Fill in the blanks or change an existing value. 12 Input the to and from Department Id numbers. If they are the same, only that Department id will run, if you enter two different numbers, you will get the range of all the department ids in between. Hit Save and Run.

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Choosing “PDF” will give you a pdf report that can be printed. Choosing “CSV” (comma separated value) will give you a report that can be downloaded to Excel. Once you select the format click on OK. This will take you back to the previous Page 14

Click on the Process Monitor Link Click on refresh until Run Status shows Success And Distribution Status shows Posted Then hyper-link 15

Click on View Log/Trace 16

17 The.PDF file will display the report and the.OUT file will show a list of all pending expense transactions.

A PDF file with your report will now be displayed. You can view, print or save. 18

Year and month the report covers, Department Id and name series Revenue budgets – There is no revenue in appropriated departments 19 The General ledger detail report lists actual expense and revenue transactions by journal entry line for Department ids, with year to date information. It has the widest range of information.

Source Codes AM Asset management AP Accounts Payable CR Cash Receipts EX Expense Report HR Human Resources IDC Inter-department Charges ONL One Line Journal Entry PO Purchase Order SF Student Financials Journal Entry SFP Student Fee Posting TA Travel Expense Account Budget Rollup Account Legislative Reference Number 20

Expense Section. Expenses are listed as positive numbers and decrease your budget. Decreases are negative numbers and increase your budget. Budget Section Increases (transfers in) to budget are listed as positive numbers. Decreases (transfers out) to budget are listed as negative numbers. Budget Section Increases (transfers in) to budget are listed as positive numbers. Decreases (transfers out) to budget are listed as negative numbers. Remaining spending authority for this budget roll up account. Can not be in deficit! 21 Expense Budgets are Roll-ups in the to series.

If you see a rollup account with “Pending EX journal Expenses” on the Detail General Ledger Report, look at the.out version and you will pull up this report. This is the breakdown of the amount showing on the Detail General Ledger Report as Pending Expenses. This information will only be available until the over night process is run. After the process runs, these will show as encumbrances. 22

Local GL Detail Report Year and month the report covers, Department Id and name Revenue budgets are rollups in the series – Revenue collected is listed as positive numbers and increase your fund balance. Budget estimates are not posted for revenue accounts. When the Budget is compared to the posted revenue it will show as a negative. This is expected and is not an issue. 23

Local GL Detail Report Expense Section – Roll-ups in the – series Budget Section Local Budgets are estimates of the amount a department will use during the coming fiscal year within each account of a department id. Actual expense compared to budget estimate - Not your spending authority Expenses are listed as positive numbers and decrease your budget. Decreases are negative numbers and increase your budget. Increases (transfers in) to budget are listed as positive numbers. Decreases (transfers out) to budget are listed as negative numbers. 24

Local GL Detail Report Surplus budgets are in the series –Transfers in are positive. Spending authority for local department id It is not necessary to transfer funds between account rollups in a Local department id. Budgets are not loaded in Surplus accounts. When the Budget is compared to the posted revenue it will show as a negative. This is expected and is not an issue. 25

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. 27 The Payroll/HR expense Distribution report lists the employees paid from a specific Department ID. Payroll s them to the departments each pay period. You can sort this in a way that works best for you or insert a pivot table.

 Current Procedure: Each pay period the Budget Office contacts departments with payroll budget errors (not enough budget for payroll to post in the account roll-up). Departments must complete a budget transfer immediately in order for payroll to post that week. 28

 New Procedure (expected to take effect in January, 2016): The Budget Office will allow payroll to post as it is each pay period, but will check all Appropriated Dept IDs each month for deficit balances. Departments with a deficit balance in any account roll-up will be notified and will be required to clear the deficit within the month. 29

 Payroll Correction - move payroll expenses from one department id to another. It can be done ‘to’ or ‘from’ appropriated, local and/or grant department ids.  Internal Payment - move non-payroll expenses from one department id to another as long as one is an Appropriated dept id. Moves money from one fund type to another.  Journal Entry - move non-payroll expenses from one department id to another within the same fund or between a Local and a Grant. Or from one account to another within the same Appropriated department id.  Fund Balance Transfer - move fund balance from one local department id to another local department id. This uses the same form as the JE.  Budget Transfer - move budget between appropriated department id’s and accounts. This can be done to cover budget overdrafts. 30

 Payroll Correction Journal Entries are used to move actual posted payroll expenses from one account rollup in a department id to another. They are used to fix payroll expense errors.  They can be used for Appropriated, Local and Grants Department ids.  Must go through the approvals process that is detailed in the template instructions.  Must use an approved template which can be found on the Administrative Accounting Office website ◦ On the Boise State Website A-Z Index, go to the Administrative Accounting Website, look for Procedures for Processing Payroll Corrections. 31

Click on the link 32

After clicking on the link on the Administrative Accounting Website, you will see this screen 33 Choose the type of journal entry you wish to prepare and follow instructions.

 Used to move non-payroll expenses between department id’s.  As long as one is an Appropriated department id moving to a Local or a Grant. 34

35 Find this form on the University Forms website. Go to MY.BOISESTATE home page. On the left hand navigation menu, click on Employee Resources, then Forms & Documents. Click “I” for Internal Payment. Click on the PDF icon.

 Used to move non-payroll expenses between department id’s of the same fund - or –  To move non-payroll expenses between accounts within the same department id.  May be used within the same fund (Local to Local, Appropriated to Appropriated, Grant to Grant) OR between two Non- Appropriated funds (Local to Grant).  Find this form on the University Forms website. Go to MY.BOISESTATE home page. On the left hand navigation menu, click on Employee Resources, then Forms & Documents. Click “J” for Journal Entry. Click on the Excel icon. 36

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 Negative numbers move expense out of department.  Positive numbers move expense into department. 38 This entry will move $5,000 of expense from 000L to 000L

 Is done on a Journal Entry form  Used to move fund balance between local department ids.  Covers fund balance deficits.  Use account ‘998980’ – Surplus Transfers 39

Positive numbers move fund balance out of the department. Negative numbers move fund balance into the department. 40 This entry will move $1,000 from 000L to 000L

 Budget transfers are used for Appropriated and a few rare Local departments (computer lab fee account and other special handling departments) only.  Move budget on either a one time or permanent basis from one account rollup in a department to another. ◦ Examples are transfers to cover budget deficit or to move OE to Travel.  Must be submitted through the electronic budget transfer system. ◦ On the Boise State Website A-Z index, go to the Budget Office website, click on Boise State Budget and then on Budget Management. This brings up the next page, choose On-Line Budget Transfer Web Application. This leads you into the actual application. 41

42 Click on Boise State budget + Click on Budget Management

43 Click on On-Line Budget Transfer Web Application

44 This is where you would sign in to initiate a Budget transfer request. Anyone with access to PeopleSoft Finance has access to the On-Line Budget Transfer System. Your User Name is the first part of your address (Do NOT include Your Password is the same as your MY.BOISESTATE and PeopleSoft password.

45 If you are moving From or To Regular Salaries, be sure to include information about what PCNs are involved and why. (Use the “Reason for Transfer” box to type the info.) You may attach files with supporting documentation by clicking the “Browse” button towards the bottom of the screen. Click “Submit Transfer Request” when complete.

If you have questions regarding Appropriated or Local Department IDs, contact the Budget Office: Phone: (208) Website: 46

If you have questions regarding Grant Dept IDs or if you would like additional information regarding the grant budgeting process and tools for grant budget management, please see the OSP webpage for contact information: guide-to-services/ Or call (208) or (208)