IBIS Reports - University of North Carolina

Report
State Budget Update
Elizabeth Grovenstein
Adam Brueggemann
Office of State Budget
and Management
Session Etiquette
• Please turn off all cell phones.
• Please keep side conversations to a minimum.
• If you must leave during the presentation, please do so
as quietly as possible.
• Thank you for your cooperation!
2
About OSBM: Constitutional & Statutory
State Budget Act & Article III of NC Constitution:
• Director of the Budget
– The Governor is required to prepare a recommended
budget per NC Constitution (Article III, Section 5(3))
• Budget Development
– Required to clearly distinguish program continuation, reductions,
eliminations, expansions, and new programs
– Must also contain capital improvements in context of the Six-Year
Capital Improvements Plan required by G.S. 143C-8-6
– The Governor must provide a budget message
3
About OSBM: Constitutional & Statutory
State Budget Act & Article III of NC Constitution:
• Budget Requirements
– The Governor must present a balanced budget
– Budget recommendations must be included for all
Governmental and Proprietary Funds
• Administration of the Budget
– The Governor administers the budget once it is enacted by the
General Assembly
– Administered in accordance with the NC Constitution (Article III,
Section 5(3)) and the State Budget Act
– The constitution requires the Governor to take steps necessary to
maintain a balanced budget at all times
4
About OSBM: Organizational Chart
5
About OSBM: Major Functions
 Provide fiscal advice to the Governor
 Prepare Governor’s recommended budget
 Apply State law and policy in the administration of the
budget
 Publish the State Budget Manual – includes State
Budget Act and policies on budget preparation,
administration, travel, and other matters
 Forecast and monitor state revenues
 Conduct management analysis requested by legislature
or agencies
 Produce official population estimates for state,
counties, municipalities
 Staff to Council of Internal Audit
6
Budget Development: UNC System
BOG Unified Budget Request
Continuation
Expansion
GS 143C-3-3(b)
Capital
IT
- Acquiring or
Maintaining IT
Infrastructure
- Building Reserves
- Salary Increases
- New Construction
- Enrollment Growth
- New Programs
- R&R
- Annualizations
- Expand Existing
Programs
- Land Acquisitions
- Remove NR Items
7
Budget Development: BD 307 Certification
8
Budget Development: Post Legislative Summary
9
Budget Administration: Budget Revisions
 G.S. 143C-6-4(g) “Transfers or changes within
the budget of The University of North Carolina
may be provided as in Article 1 of Chapter 116
of the General Statutes.”
10
Budget Administration
Revision Type
11
12
14
Impacts
• Certified & Auth.
• Authorized Only
• Authorized Only
OSBM
Approval
• Yes
• Yes
• No
Action
• Change
Requirements and
Receipts
• Change
Requirements &
Receipts
• Realign
Requirements
Only
11
Budget Administration
When to Use Type 11
• Distribution of Statewide Reserves
• Allocation of Agency Reserves
• Enrollment Growth
• Building Reserves
• Reserves in Individual Campus Budgets
• Carry Forward – if Statutory or in Session Law
• Organizational Budget Changes Mandated by General
Assembly – if Statutory or in Session Law
• Tuition and Fees Approved by BOG G.S. 116-40.22(c)
• Transfers between SRCIs G.S. 116-30.2
12
Budget Administration
When to Use Type 12
• Over-Realized Receipts (ex. dual employment)
• Fees Not Authorized by UNC Board of Governors
• Reducing Budgeted Receipts
• Realignments that Impact Intra-Governmental
Transaction Accounts ( 53 8xxx)
13
Budget Administration
When to Use Type 14
• Realignments within or between purpose codes of a
budget code
• Excludes Reserves and Intra-Governmental Transactions
which must be a Type 12
• Excludes realignments between budget codes which
must be a Type 11.
14
Budget Administration
 Receipts within UNC System are restricted per
G.S. 116-30.3A to a maximum of 10% above
certified levels.
 OSBM uses IBIS reports and
budget/expenditure reports generated by OSC
(BD701) to review budget and actuals.
15
Budget Administration: Allotments
 G.S. 143C-6-3 “To receive operating funds
appropriated to it, a State agency shall submit . .
. a request for an allotment of the amount
estimated to be required for the ensuing fiscal
period.”
 G.S. 116-30.2 explains that G.S. 143C-6-3 does
apply to appropriations to SRCI’s.
 Currently operating allotment requests are made
on a monthly basis including payroll and
operating funds.
 OSBM uses IBIS and also expenditure/allotment
reports generated by OSC (BD702).
16
End of Year Procedures: Carry Forward
17
End of Year Procedures: BD 701 Reports
 What does OSBM review on the June BD 701?
 Cert/Auth Requirements, Receipts, and
Appropriation match IBIS (RK 317, 325, 325
reports).
 No Negative Budgets at Account Level (Certified &
Authorized).
 No Over-Expended Line Items (or approved
budget pool – see handout).
 No Appropriation in Purpose 102 or 103.
 No Expenditures in Reserve Accounts (71xx NCAS
or 83xx FRS)
18
End of Year Procedures: BD 701 Reports
 What does OSBM review on the June BD 701?
 No Untitled Accounts
 Carry Forward Transactions Reflected Correctly
 At least One Dollar Left Unexpended
19
Other OSBM Responsibilities
 OSBM promulgates state travel policies and
regulations consistent with G.S. 138-5, 138-6, and
138-7, which are applicable to all funds on deposit
with the State Treasurer.
 OSBM promulgates state moving expenses policies
and regulations consistent with G.S. 138-8.
 Director of the Budget is authorized to determine
when to pay severance wages or discontinued
service retirement consistent with G.S. 126-8-5.
20
Other OSBM Responsibilities
 G.S. 115C-457.1 establishes the Civil Penalty and
Forfeiture Fund to be administered by OSBM.
 UNC parking fines are required to be remitted, less
the cost of collection as determined annually by
OSBM (up to maximum of 20%).
 Annual mailing list certification required to be
submitted to OSBM per G.S. 143-169.1.
 Biennial fee report is required per G.S. 143C-9-4 to
be submitted to the General Assembly.
21
NC GEAR
• Review and analysis of efficiency and effectiveness of
executive branch
• Staff of 4 time limited/2 permanent employees and
outside consulting firm TBD
• Reviewing statutory authority, organizational structure,
performance, and funding sources of programs
• Major statewide areas for review include HR,
purchasing, IT, parking, motor fleet
• Final report due February 15, 2015
• Email suggestions to: [email protected]
22
FY 2014-15 Budget: Next Steps
• February 10, 2014 Budget requests submitted
• February 21, 2014 meeting with UNC System
• February 11 – April, 2014 OSBM staff review
budget requests, meetings with State Budget
Director and Governor’s Office staff, updated
revenue estimates
• May 2014 finalize budget recommendations
• May 14, 2014 General Assembly convenes
23
About OSBM: Website
OSBM website: www.osbm.nc.gov
24
About OSBM: Website
OSBM website: www.osbm.nc.gov
25
Integrated Budget Information System (IBIS)
http://ibis.nc.gov/
• Replace mainframe legacy
systems by creating an
integrated, web-based statewide
budget system
• Incorporate program information
and performance measurement
into the State’s budgeting process
• Improve reporting and analytical
capabilities
• Reduce dependency on manual
processes for data collection,
manipulation and analysis
26
IBIS Scope
Budget
Execution
Budget
Development
Program
Information
Administrative
Features
Budget Revisions Worksheet I
Strategic Planning Work Queue
Allotments
Worksheet II
Program Data
My Messages
Salary Control
Worksheet III
Program
Crosswalk
History
Certification
Reports
Program Structure
Journal Entry
Reports
Budget Code
Fund Code
Reports
27
IBIS Work Queue
Work Queue Meets Expectations
Disagree
25%
Agree
59%
Strongly
Agree
14%
Strongly
Disagree
2%
• Filter and Sort instead of
search.
• Filter/Sort any field.
• Must use 11-0001 format for
budget revisions (not 11-1).
• Refine search by applying
multiple filters.
• Clear filters by hitting refresh
on browser.
• In work queue, right click form
to print.
28
IBIS Work Queue
• Status Field – If left blank, only filters your queue.
•
•
•
•
•
•
•
•
Approved = Approved by OSBM
Submitted to OSBM = Approved by Campus, Pending OSBM
Approved Internally = Approved by Campus (ex. Type 14)
All = Any Status (Approved, Returned, Deleted, etc.)
All Active = All Items Pending Action (Excl. approved/deleted)
Validated = Checked for Errors (Does Not Mean Approved)
BRU = Campus (Budget Reporting Unit)
AGENCY = UNC General Administration
29
IBIS Work Queue
30
IBIS Budget Revisions
• Positions Tab
Budget Revision Form Meets
Expectations
Disagree
8%
Agree
73%
Strongly
Agree
17%
Strongly
Disagree
2%
– Only the Fund, Account, and
FTE are required.
– If Salary is entered, it must
be annual salary.
• Budget Detail Tab
– Excel Processing feature
makes data entry of
numerous accounts easier.
• Attachments Tab
– Allows multiple formats
(PDF, Word, Excel)
31
IBIS Budget Revisions
• Using the Excel Processing Feature
32
IBIS Reports
I can find the information
I need in IBIS Reports
Agree
52%
Disagree
38%
Strongly
Agree
10%
• Frequently Used Reports
Available in IBIS
– BD 307 Certification
– RK 325 Budget Reports
– RK 15 Multi-Purpose Report
(Used for Custom Searches)
– Under Development: WK1
33
IBIS Reports
• Link to current reports available on
IBIS website
34
IBIS Reports
35
IBIS Reports
• RK 15 Multi-Purpose Report
– Budget Revision Search Tool
– Find All Budget Revisions for a Budget Code, Fund,
or Account
– Search Across Multiple Budget Codes, Funds, or
Accounts
– Search Across Type 11, 12, and 14
– Access from Reports
36
IBIS Reports
• How to Find the RK 15 Multi-Purpose Report
37
IBIS Reports
38
IBIS Reports
• Example of RK 15 Report Output
39
IBIS User Guides & Online Tutorials
40
IBIS User Guides & Online Tutorials
41
IBIS Future Functionality
• Worksheet I – Continuation Budget Prep.
• Type 14 Revision Rules
– No realignments impacting reserves and intratransfer accounts.
– No realignment of receipts.
42
Questions & Answers
43
Thank You!
Elizabeth Grovenstein
Adam Brueggemann

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