Budget Oversight Roles and Responsibilities in FY26

FY26 BUDGET KICKOFF MARCH 2025

AGENDA Welcome FY26 Landscape Budget Timeline FY25 Process and Expectations Questions and Contacts 2

LOOKINGATFY26 State allocation down $6M Enrollment decreasing Net tuition and fee component FY25 growth compared to FY24 less than 1% FY26 projecting relatively flat mix impacts the $$ impact Grant impacts - Unknown 3

BUDGETOVERSIGHTROLES Cabinet/Department Fiscal Oversight Role The Fiscal Oversight role oversees proper management and integrity of the cabinet/department s budget, ensuring compliance with all university regulations concerning management of the related budget(s), confidentiality of records, security requirements, and other related provisions on behalf of the Vice President for their respective cabinet/department. Responsibilities Include: Verify expenditures are authorized, appropriate, and accurate Verify accuracy of budget allocations Ensure funds are expended for their intended purpose Reconcile and report financial status monthly including a forecast for year end Report and document an action plan during monthly review for resolving any anticipated budget deficits 4

FY26 BUDGETTIMELINE March 25th: Budget Kickoff March 21st: FY25 Year End Projections due in Anaplan March 25th April 8th: Confirm all positions are accurately budgeted April 11th: All ePARS and funding changes must be submitted April 22nd: All State and Local budget templates must be complete in Anaplan April 22nd: Budget Office will begin review of FY26 Operating budgets April 24th: FY26 salary increase will be loaded into Anaplan April 24th: Budget Office reviews loaded salary budgets May 2nd: Budget documents due to ABOR 5

FY26 BUDGETPROCESSFY26 FINANCIAL TREEINPEOPLESOFTFINANCIAL What is a Financial Tree? The hierarchy structure of your financial accounts Cabinet Branch Department DeptIDs FY26 tree pulled into Anaplan reflecting any requested reorganizations Review the tree for your area and communicate any changes ASAP 6

ACCOUNTSTRUCTURE: FUNDS FUNDS 1100 STATE General Fund Appropriation 1200 STATE Yuma Appropriation 1500 STATE Tuition & Fees Appropriated State (Appropriated): Monies allocated by legislation Local (Non-Appropriated): Doesn t require further legislation 2200 LOCAL Tuition & Fees Non-Appropriated 2400 LOCAL Overhead (Indirect Cost Recovery) 2500 LOCAL Miscellaneous Designated 3XXX LOCAL Restricted 4XXX LOCAL Auxiliary Funds 7

ACCOUNTSTRUCTURE: PROGRAMCODES PROGRAM CODES Program codes, also referred to as functional expense classifications, are a method used to group expenses according to the purpose for which the costs are incurred. PROGRAM A000 DESCRIPTION Instruction A001 - A006 Research B001 - B005 Public Service C001 - C003 Academic Support D001 - D007, D009 Student Services E001 - E008 Institutional Support F001 - F006 Scholarships & Fellowships G001 - G002 Operations & Maint. - Plant H001 - H007 Auxiliary Enterprises I001-I004, I007-I010 B000 C000 D000 E000 F000 Reports why an expense was incurred rather than what was purchased. G000 H000 I000 8

ACCOUNTSTRUCTURE: SPEEDCHARTS SPEEDCHARTS 2X XX _AXXX_ XXXXXXX DEPT ID FUND PROGRAM XXXXXXXF2X 9

ACCOUNTSTRUCTURE: REVENUECLASSES Fund 2200 Tuition & Fees Non-Appropirated 511 514 515 517 519 Tuition Mandatory Fee Program Fee College Fee Other Fee Grad Program Fees Fund 2400 Overhead (Indirect Cost Recovery)/F&A 550 Departmental Revenue Fund 2500 Miscellaneous Designated 530 550 560 Foundation/Restricted Deparmental Revenue Misc. Other Revenue Interest Income Fund 4XXX Miscellaneous Designated Auxiliary Revenue 540 550 560 Deparmental Revenue Misc. Other Revenue 10

ACCOUNTSTRUCTURE: EXPENSESCLASSES ACCOUNT PERSONNEL DESCRIPTION Budget lines will only be open for lines that have a budget. If you plan to spend in a certain expense class, you must have a budget on that line. 711 Salary Expense 712 Other Wages 713 Student Wages 714 Work Study 715 Graduate Assistants 720 Employee Related Expenses NON-PERSONNEL 730 Operations 740 Utilities/Other Ops/Insurance 741 University Charges 750 Professional & Outside Services 761 In-State Travel 762 Out-of-State Travel 770 Student Support 780 Land, Buildings, Infrastructure 783 Equipment Risk Mgt. Insurance Admin Overhead 11

FY26 BUDGETPROCESSFY26 ACCOUNT CLASSES FY26 Account Changes Restructuring of the interdepartmental revenue accounts (555*) Why? To allow revenues to roll up to accurate GL revenue account code for financial reporting purposes Fund Current Node New Account 555410 Campus Living Internal Revenue 555411 Campus Living Internal Rent 555430 Aux Interdept Revenue 555431 Aux Internal Sales 555432 Aux Internal Rental 555433 Aux Other Internal Fees 555434 Aux Other Oper Rev - Pass Thru Desc Campus Living Campus Living Other Aux Other Aux Other Aux Other Aux Other Aux 555000 555010 555000 555005 555010 555005 555060 Fund Current Budget Class New Budget Class Desc Campus Living Other Aux 555 555 556 Campus Living Internal Revenue 557 Aux Interdept Revenue 12

FY26 BUDGETPROCESSFY25 YEAR-END ESTIMATES FY25 Year-end Estimates Due in Anaplan March 21st Will any of your DeptIDs end FY25 with a deficit? YES: Email a completed Plan of Action to your UBO representative by April 4th. 13

FY26 BUDGETPROCESSPOSITION BUDGETING FY25 Budgeted FTE FY25 Actual FTE FY26 Budgeted FTE FY25 Budgeted Salary FY25 Budgeted Full Salary FY25 Actual Salary FY26 Total Salary Annual ERE Total Employee Name Employee ID FTE FTE Change FY25 Actual Full Salary Salary Difference Salary Change Position ID Title Organization Difference POS_00030474 POS_00030474 5000040_E005_1500_0000000 1.00 1.00 - - 1.00 $ 10,000 10,000 $ 10,500 $ 10,500 $ 500 - $ 10,000 $ 3,000 Review each position Is FTE count correct Split funded positions: confirm they total 100% Communicate with other departments involved in split Is the funding source correct No: submit ePAR and/or funding change form (by April 11th) 14

FY26 BUDGETPROCESSVACANTPOSITIONS FY25 Budgeted FTE FY25 Actual FTE FY26 Budgeted FTE FY25 Budgeted Salary FY25 Budgeted Full Salary FY25 Actual Salary FY26 Total Salary Annual ERE Total Employee Name Employee ID FTE FTE Change FY25 Actual Full Salary Salary Difference Salary Change Position ID Title Organization Difference POS_00030474 POS_00030474 5000040_E005_1500_0000000 1.00 1.00 - - 1.00 $ 10,000 10,000 $ 10,500 $ 10,500 $ 500 - $ 10,000 $ 3,000 Review Vacant Positions Truly vacant positions will be inactivated Not approved by Bjorn and Josh Not actively being searched Not posted Any positions that is not going to be used in FY26 need to be deactivated. To deactivate email the Budget Office, Budget@nau.edu. Include the position(s) you would like inactivated and any pertinent information to the inactivation. Future need for new positions should be presented to the budget office for discussion with a source of funding identified. 15

FY26 BUDGETPROCESSPOSITION BUDGETING FY25 Budgeted FTE FY25 Actual FTE FY26 Budgeted FTE FY25 Budgeted Salary FY25 Budgeted Full Salary FY25 Actual Salary FY26 Total Salary Annual ERE Total Employee Name Employee ID FTE FTE Change FY25 Actual Full Salary Salary Difference Salary Change Position ID Title Organization Difference POS_00030474 POS_00030474 5000040_E005_1500_0000000 1.00 1.00 - - 1.00 $ 10,000 10,000 $ 10,500 $ 10,500 $ 500 - $ 10,000 $ 3,000 Salaries will roll into Anaplan on April 24th UBO will review salaries beginning April 25th to confirm they are accurate Consider position costs when budgeting operations, funding must be left to cover salaries/wages and ERE. 16

FY26 BUDGETPROCESSLOCALFY26 REVENUEBUDGET Enter FY26 projected revenues into the FY26 Budget Input column Review your FY25 estimate did you hit your budget? Use this as information to budget FY26 your FY26 revenues Administrative Overhead will automatically be calculated for eligible revenues 17

FY26 BUDGETPROCESS LOCALFY26 EXPENSEBUDGET FY25 Est Year End Budget FY26 UCA Transfer Request FY26 UCA Transfer Reason with Details FY26 Budget Input FY24 Act Exp FY25 Act Exp FY25 Encumb FY25 Budget FY26 Final Budget Commitments 810 - Voluntary Transfers In 815 - Budget Transfer In ALL REVENUE CATEGORIES ALL REVENUES 711 - Salary Expense (ERE eligible) 712 - Other Wages 713 - Student Wages 714 - Work Study 720 - Employee Related Expenses PERSONNEL EXPENSE 730 - Operations 739 - Interdepartmental 740 - Utilities/Other Ops/Insurance 741 - University Charges 750 - Professional & Outside Service 761 - Travel In-State 762 - Travel Out-of-State NON-PERSONNEL EXPENSE ALL EXPENSES 203,300 381,243 584,543 584,543 334,672 59,288 50,724 2,428 120,544 567,656 5,215 1,801 4,555 1,045 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 545,990 545,990 545,990 356,440 20,000 20,000 1,000 126,832 524,272 5,000 1,000 3,974 8,744 2,000 545,990 545,990 545,990 - - - 545,990 545,990 545,990 356,440 229,785 35,015 66,347 5,752 83,393 420,292 12,463 118,303 - - - - - - - - - - - - - - - - - - - - - - 131,551 487,991 118,303 2,362 - - - - - - - - - - - - 3,046 6,301 1,132 390 895 1,908 1,468 16,887 584,543 280 - - 500 500 - 23,332 443,624 2,642 120,945 21,718 545,990 - - 487,991 Enter FY26 projected expenses into the FY26 Budget Input column Salary expense (711) and EREs (720) automatically load from the position budget template Non-personnel expense can be reallocated with the changes to the budget netting to zero 18

FY26 BUDGETPROCESS LOCALFY26 EXPENSEBUDGET Administrative Overhead Charge Consider this expense when setting fees and rates for some services and conferences Expense is budgeted as an operating expense in class 741 University Charges DESIGNATED DEPTIDS AUXILIARY ENERGY REBATES 15% 15% 20% HOUSING DINING 30% 35% 19

FY26 BUDGETPROCESS LOCALFY26 EXPENSEBUDGET Risk Insurance Vehicle calculation is based on total number of automobiles Manually enter budget in account class 741 University Charges Liability based on % of prior year personnel services (711, 712, 713, 714, 715) Automatically calculated in account class 741 University Charges VEHICLE GENERAL LIABILITY % $750 PER VEHICLE 1.75% 20

FY26 BUDGET PROCESS LOCALFY26 EXPENSEBUDGET ITS Network Charge and Long Distance Charge for network expenses is calculated as a % of personnel services (711, 712, 713, 714, 715) Automatically calculated in account class 740 Utilities/Other Ops/Insurance ITS NETWORK CHARGE 1% Long Distance Calls Continue to be an additional charge and should be budgeted Manually enter budget in account class 740 Utilities/Other Ops/Insurance 21

FY26 BUDGETPROCESS LOCALFY26 TRANSFERBUDGET Non-UCA Transfers Between DeptIDs Input on the Local transfer tab at DeptID level Coordinate with the other departments or Fiscal Oversight representatives if part of the transfer is outside of your direct area 22

FY26 BUDGETPROCESSLOCALFY26 TRANSFERBUDGET Transfer Account Classes Transfer Account Classes Voluntary Transfer In Budget Transfer In Mandatory Transfer In 810 815 820 Used by University Budget Office Voluntary Transfer Out Budget Transfer Out Mandatory Transfer Out 830 835 840 Capital & Debt Transfers Capital Project Debt Service 840 840 23

FY26 BUDGETPROCESSSTATEFY26 1000 -7000 1000 24000 The State budget template calculates the FY26 Final Budget by adding the FY26 Starting Budget with the FY26 Budget Reallocation column. Other columns are for UBO use The 1% Network Fee is auto calculated in 740 Utilities/Other Ops/Insurance Non-personnel expenses can be reallocated must net to zero 24

FY26 RATES FY26 RATES 25

FY25 RATES Facility Services Utilities Engineering Health and Safety Parking Shuttle Services Fleet Facility Use Printing Services 26

QUESTIONS AND CONTACTS Presentation & Guidelines will be added to the Budget website. Questions? Thank you for your partnership! We look forward to continuing to work with you all this budget season! Budget Contacts: Renee Miller Megan Cunningham 27