1. WHAT IS THE DIFFERENCE BETWEEN CASH AND BUDGET
Budget in state projects is real funds backed by state allocation of dollars.
Budget in any non-state project is a FY projection of activity.
Cash in a state project is a state funded balance pool not accessible directly by departments. You can not run any cash balance reports against state projects.
Cash in a non-state project is a reflection of previous and current year’s actual activity EX: carry forward, revenue, expenses, encumbrances and FA/FD (fund addition/fund addition) adjustments. The balance report is an exclusive report of fund balance and the bottom line fund balance figure can also be found on the Summary Report.
2. HOW DO I TRACK BUDGET AND CASH
In state projects there is no need to track cash the budget for each project is allocated and that is all that is required.
In all other budgeted funds it is up to the project’s responsible person to know if they have a one to one relationship with the cash associated with his/her budget. If the answer is yes, there is a one to one relationship, then the responsible person needs to monitor the cash for the project and the following applies:
There are several reports available to university employees to assist them with the monitoring of their projects. The activity report, summary report and the balance report. Every transaction that occurs on the activity and summary reports is reflected in the balances on the balance report. Our understanding is that, to assist users who do not want to run the additional report detail of the balance report, the last line of the summary report is a one line reflection of the balance reports ending cash balance available.
By monitoring both the cash and budget available one can monitor if the initially allocated budget amount is a realistic interpretation of the FY’s activity. The allocation can be changed at any time, via a budget change, if the department finds that the allocated amount is not an accurate reflection of the project activity. Budget changes may also be needed if additional funds have been received and/or transfers have been processed and the departments would like the additional spending ability reflected in their budget.
Transactions can NOT post if expense allocation is not sufficient enough to cover the amount.
3. WHAT IS THE ALLOCATION PROCESS
The initial allocation process starts at the state level. The state allocates funds for items such as enrollment, benefits and any raises.
The budget office then distributes funds to the Provost and VP’s and they distribute funds within their prospective areas.
Fund 001 budget is an allocation backed by state fund appropriation. In all other budgeted funds the budget is an estimate of the FY’s activities.
The President and cabinet allocate a portion of new funds (usually generated by increased enrollment) for university-wide initiatives, and the President allocates the remaining funds based on requests from Cabinet.
4. HOW DO INITIAL ALLOCATIONS GET POSTED
After all main allocation distribution decisions have been made, the budget office reconciles each divisional area down to the project ID and expenditure line details. We work with the Provost’s Academic Finance Manager and each VP’s Admin Assistant/Executive Secretary in each appropriate area to reconcile and balance each position, benefit lines and goods and services. While this process is being reconciled, the PBA’s signature is required on all spending documents before the start of the new FY (before July 1st).
5. WHAT’S UP WITH POSITION NUMBERS?
Every position is assigned a number, in order to track the funding and expenditure amounts for reporting present, past and future funding purposes. For “temp” type positions, like student/temp/other, (budget allocation account 51800) and adjunct (budget allocation account 51600) the numbers are group position numbers. This means that there are numerous people working under the same number and the funding is a group funding. This type of funding can be moved/transferred from any other temp type funding source like goods and services (budget allocation account 53000). Positions set by PAF’s like Classified Staff, Exempt and Faculty are assigned position numbers exclusive to the position’s funding – these are referred to as permanent positions.
6. WHAT IS SALARY SAVINGS
Salary savings is the difference between budget and actual expenditures on permanent positions EX: Classified Staff, Exempt, Faculty.
In all projects salary savings stays with-in the same project ID, as the salary expenditure line (account code 50000). Salary savings does not effect the movement of actual’s/cash, it does report the movement of actuals/cash associated with the salary lines.
7. WHAT IS THE SIGNATURE AUTHORIZATION DATA BASE
The Signature Authorization Data Base is an electronic replicate of hard copy signature forms where Dean/PBA’s can delegate authority for expending purposes. This data base is accessed through PeopleSoft under the CWU Custom Functions menu.
8. WHAT IS A BUDGET CHANGE AND HOW IS IT USED
The purpose of a budget change is to move budgeted funds from one project to another &/or from one budgeted line to another with-in the same fund group EX: fund 148 to 148, fund 001 to 001.
All temporary type lines have the ability to be moved EX: 51800-Student/Temp/Other, 51600- Adjunct and 53000- goods and services.
In fund 001-state a budget change is all that is required. In all other funds it may be necessary to move cash. See the Accounting office for the procedure to move cash.
9. WHAT IS THE DIFFERENCE BETWEEN A “PRINCIPAL BUDGET ADMINISTRATOR” AND AN “APPOINTING AUTHORITY”
A Principal Budget Administrator: The University's Vice President's designate, by position, area Principal Budget Authority. Principal Budget Administrators are responsible for the Budget/Fiscal Matters for their designated area(s). For a full listing, click here.
An Appointing Authority: Designated by CWU Board of Trustees. The signature of an appointing authority on an employment document or personnel action form certifies to the best of their knowledge the appointment/action is taken in accordance with all applicable codes and/or rules and regulations and that the signer understands the duties and responsibilities of an appointing authority.
For a listing of duties and designated positions visit
10. WHAT IS THE BUDGET OFFICE LOG
The Budget Office Log can be used to follow the status of requisitions processing through the Budget Office. Requisitions are processed daily and are taken directly to the appropriate business office. http://www.cwu.edu/budget/
It is appreciated that only emergency documents be hand walked to us for immediate processing. If there is a situation that needs immediate attention please contact Purchasing, and, if appropriate, then please call and arrange an appropriate time for hand walking processing. Thank you.