IBIS Reports - University of North Carolina

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!
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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
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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
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About OSBM: Organizational Chart
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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
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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
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Budget Development: BD 307 Certification
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Budget Development: Post Legislative Summary
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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.”
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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
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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)
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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.
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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.
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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).
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End of Year Procedures: Carry Forward
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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)
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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
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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.
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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.
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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: NCGEAR@OSBM.NC.GOV
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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
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About OSBM: Website
OSBM website: www.osbm.nc.gov
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About OSBM: Website
OSBM website: www.osbm.nc.gov
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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
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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
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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.
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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
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IBIS Work Queue
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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)
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IBIS Budget Revisions
• Using the Excel Processing Feature
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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
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IBIS Reports
• Link to current reports available on
IBIS website
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IBIS Reports
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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
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IBIS Reports
• How to Find the RK 15 Multi-Purpose Report
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IBIS Reports
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IBIS Reports
• Example of RK 15 Report Output
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IBIS User Guides & Online Tutorials
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IBIS User Guides & Online Tutorials
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IBIS Future Functionality
• Worksheet I – Continuation Budget Prep.
• Type 14 Revision Rules
– No realignments impacting reserves and intratransfer accounts.
– No realignment of receipts.
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Questions & Answers
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Thank You!
Elizabeth Grovenstein
Adam Brueggemann