Personnel Cost Reconciliation - B6 Fiscal Officers Annual Meeting
This document discusses the changes made to the B6 form for personnel cost reconciliation presented at the Fiscal Officers Annual Meeting on 31st July 2013. The new form highlights how forms are populated, data availability in Excel, calculations for benefit changes, and fund allocation for agencies. It includes details on the budget submission, original requests, fund names, health and variable benefits, salary needs estimation, and appropriation adjustments for fiscal years 2014 and 2015.
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Personnel Cost Reconciliation Understanding the B6 Fiscal Officers Annual Meeting 7/31/2013 Jared Tatro, Legislative Budget Analyst
Why Did We Change the Form Simplify the process Puts data in Excel Reduce workload Pre-populates currently filled positions Tell a clearer story of personnel needs 7/31/2013 Prepared by LSO, Budget & Policy Analysis 2
New B6 Form Highlights Forms are populated Data is available in Excel New starting point Filled not established positions Calculations for benefit changes Health and variable benefits are separate DUs Fund allocation for bucket fund agencies 7/31/2013 Prepared by LSO, Budget & Policy Analysis 3
Agency/Department: Function/Division: Activity/Program: Agency Number: Function/Activity Number: Budget Unit: Fiscal Year: 2015 Original Request Date: Revision Date: Fund Name: Fund Number: Revision #: Budget Submission Page # _______ of _______ FY 2014 HEALTH BENEFITS CLASS CODE Indicator Code FY 2014 VAR BENEFITS FY 2014 TOTAL FY 2015 CHG HEALTH BENEFITS FY 2015 CHG VAR BENEFITS TOTAL BENEFIT CHANGES PCN FTP SALARY DESCRIPTION Totals from Wage and Salary Report (WSR): Permanent Positions Board & Group Positions Elected Officials & Full Time Commissioners 0.00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 0 0 0 0 0.00 0.00 0 0 0 0 0 0 TOTAL FROM WSR ORIGINAL APPROPRIATION Unadjusted Over or (Under) Funded: Adjustments to Wage & Salary: Add Funded - Vacant or Authorized - Positions: FY 2014 0 0.00 0.00 0 0 0 0 0 0 0 0 ERROR! Enter Original Appropriation amount in DU 3.00! Est Difference 0.00 0.00 0.00 0.00 0.00 0.00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Other Adjustments: 0.00 0.00 0.00 0.00 0.00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Estimated Salary Needs: Permanent Positions Board & Group Positions 0.00 0.00 0.00 0.00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 Elected Officials & Full Time Commissioners Estimated Salary and Benefits ERROR! Enter Original Appropriation amount in DU 3.00! ERROR! Enter Original Appropriation amount in DU 3.00! 0.00 0.00 0 0 0 0 0 0 0 0 0 0 0 0 Orig. Approp Est. Expend Adjust to Zero Adjusted Over or (Under) Funding: 0 0 Original Appropriation 0 Total Benefit Change DU 3.00 FTP 0.00 0.00 FY 14 Salary FY 14 Health Ben FY 14 Var Ben FY 2014 Total FY 15 Chg Health Bens FY 15 Chg Var Bens FY 2014 ORIGINAL APPROPRIATION 0 0 0 0 0 0 0 0 Rounded Appropriation Appropriation Adjustments: Reappropriation Supplemental Fund Detail 4.11 4.31 5.00 0.00 0.00 0.00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 2014 Expenditure Adjustments: Governor's Holdback Transfer between programs TOTAL APPROPRIATION 6.21 6.51 7.00 0.00 0.00 0.00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 2014 Base Adjustments: Transfer between programs Removal of One-Time Expenditures Base Reduction ESTIMATED EXPENDITURES 8.31 8.41 8.51 0.00 0.00 0.00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FTP 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FY 15 Salary FY15 Health Ben FY 15 Var Ben FY 2015 Total 9.00 10.11 10.12 FY 2015 Change in Health Benefit Costs BASE 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Change in Variable Benefits Costs 0 Subtotal CEC Base: Annualization CEC for Permanent Positions CEC for Group Positions Multiplier = 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10.51 10.61 10.62 10.63 10.69 11.00 1.00% 1.00% 0.00% CEC for Elected Officials & Commissioners Fund Shift FY 2015 PROGRAM MAINTENANCE 0 Line Items: Fund Detail 4 12.01 12.02 12.03 13.00 0 0 0 0 FY 2015 TOTAL REQUEST 0.00 0 0 0
Sections 1 - 3 Agency/Department: Function/Division: Activity/Program: Agency Number: Function/Activity Number: Budget Unit: Fiscal Year: 2015 Original Request Date: Fund Name: Fund Number: Revision Date: Revision #: Budget Submission Page # _______ of _______ FY 2014 HEALTH BENEFITS CLASS CODE Indicator Code FY 2014 VAR BENEFITS FY 2014 TOTAL FY 2015 CHG HEALTH BENEFITS FY 2015 CHG VAR BENEFITS TOTAL BENEFIT CHANGES PCN FTP SALARY DESCRIPTION Totals from Wage and Salary Report (WSR): Permanent Positions Board & Group Positions Elected Officials & Full Time Commissioners 0.00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 0 0 0 0 0.00 0.00 0 0 0 0 0 0 TOTAL FROM WSR FY 2014 ORIGINAL APPROPRIATION Unadjusted Over or (Under) Funded: Adjustments to Wage & Salary: Add Funded - Vacant or Authorized - Positions: 0 0.00 0.00 0 0 0 0 0 0 0 0ERROR! Enter Original Appropriation amount in DU 3.00! Est Difference 0.00 0.00 0.00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Other Adjustments: 0.00 0.00 0.00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Estimated Salary Needs: Permanent Positions Board & Group Positions 0.00 0.00 0.00 0.00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 Elected Officials & Full Time Commissioners Estimated Salary and Benefits 0ERROR! Enter Original Appropriation amount in DU 3.00! 0ERROR! Enter Original Appropriation amount in DU 3.00! 0 0 0.00 0.00 0 0 0 0 0 0 0 0 0 Orig. Approp Adjusted Over or (Under) Funding: Est. Expend 0 Adjust to Zero 7/31/2013 Prepared by LSO, Budget & Policy Analysis 5
Sections 4 & 5 Original Appropriation 0 Total Benefit Change DU 3.00 FTP 0.00 0.00 FY 14 Salary FY 14 Health Ben FY 14 Var Ben FY 2014 Total FY 15 Chg Health Bens FY 15 Chg Var Bens FY 2014 ORIGINAL APPROPRIATION 0 0 0 0 0 0 0 0 Rounded Appropriation Appropriation Adjustments: Reappropriation Supplemental Fund Detail 4.11 4.31 5.00 0.00 0.00 0.00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 2014 Expenditure Adjustments: Governor's Holdback Transfer between programs TOTAL APPROPRIATION 6.21 6.51 7.00 0.00 0.00 0.00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 2014 Base Adjustments: Transfer between programs Removal of One-Time Expenditures Base Reduction ESTIMATED EXPENDITURES 8.31 8.41 8.51 0.00 0.00 0.00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FTP 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FY 15 Salary FY15 Health Ben FY 15 Var Ben FY 2015 Total 9.00 10.11 10.12 FY 2015 Change in Health Benefit Costs BASE 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Change in Variable Benefits Costs 0 Subtotal CEC Base: Annualization CEC for Permanent Positions CEC for Group Positions Multiplier = 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10.51 10.61 10.62 10.63 10.69 11.00 1.00% 1.00% 0.00% CEC for Elected Officials & Commissioners Fund Shift FY 2015 PROGRAM MAINTENANCE 0 Line Items: Fund Detail 12.01 12.02 12.03 13.00 0 0 0 0 FY 2015 TOTAL REQUEST 0.00 0 0 0 7/31/2013 Prepared by LSO, Budget & Policy Analysis 6
Section 6, Buckets Bucket Fund Agencies: Include the various fund breakdowns as it pertains to the FY 2015 Budget Request 2014 PERSONNEL COST ORIGINAL APPROPRIATION (DU 3.0) 2013 PERSONNEL COST ACTUAL EXPENDITURES (DU 2.0) 2015 PERSONNEL COST BUDGET REQUEST Amounts should align with the B8 Form Fund Split Total Fund Split Total Fund Split 10.11 Health 10.12 Variable 10.61 CEC 10.62 CEC Group FUND #DIV/0! 0 #DIV/0! 0 0.0% 0 0 0 0 Detail Fund 1 (rename) #DIV/0! 0 #DIV/0! 0 0.0% 0 0 0 0 Detail Fund 2 (rename) #DIV/0! 0 #DIV/0! 0 0.0% 0 0 0 0 Detail Fund 3 (rename) #DIV/0! 0 #DIV/0! 0 0.0% 0 0 0 0 Detail Fund 4 (rename) #DIV/0! 0 #DIV/0! 0 0.0% 0 0 0 0 Detail Fund 5 (rename) #DIV/0! 0 #DIV/0! 0 0.0% 0 0 0 0 Detail Fund 6 (rename) #DIV/0! 0 #DIV/0! 0 0.0% 0 0 0 0 Detail Fund 7 (rename) #DIV/0! 0 #DIV/0! 0 0.0% 0 0 0 0 Detail Fund 8 (rename) #DIV/0! 0 #DIV/0! 0 0.0% 0 0 0 0 Detail Fund 9 (rename) #DIV/0! #DIV/0! 0 0 #DIV/0! #DIV/0! 0 0 0.0% 0% 0 0 0 0 0 0 0 0 Detail Fund 10 (rename) TOTAL Please explain any changes to the allocation of the bucket funds within the detail level 7/31/2013 Prepared by LSO, Budget & Policy Analysis 7
Filling out the B6 Steps needed to complete the B6 reconciliation process
Adding Vacant/Authorized Positions Agencies with vacant and/or authorized FTP and sufficient funds can add positions to B6 Need PCN, class code, title, FTP, and salary Benefits are automatically calculated Agencies without sufficient FTP or funding may not be able to add positions in the adjustment sections Demonstrate how the positions will be paid 7/31/2013 Prepared by LSO, Budget & Policy Analysis 9
Example Adjustment Vacant/Authorized FY 2014 HEALTH BENEFITS CLASS CODE Indicator Code FY 2014 VAR BENEFITS FY 2014 TOTAL FY 2015 CHG HEALTH BENEFITS FY 2015 CHG VAR BENEFITS TOTAL BENEFIT CHANGES PCN FTP SALARY DESCRIPTION Totals from Wage and Salary Report (WSR): Permanent Positions 13.23 894,635 120,393 188,916 19,184 9,040 28,224 1 1,203,944 Board & Group Positions 0 0 0 2 0 Elected Officials & Full Time Commissioners TOTAL FROM WSR 0.00 13.23 0 0 0 0 0 3 0 0 894,635 120,393 188,916 1,203,944 19,184 9,040 28,224 FY 2014 ORIGINAL APPROPRIATION Unadjusted Over or (Under) Funded: Adjustments to Wage & Salary: Add Funded / Subtract Unfunded - Vacant or Authorized - Positions: Fiscal Analyst Research Assistant Deputy Manager 1,414,700 15.65 1,051,245 141,468 221,987 1,414,700 210,756Calculated overfunding is 14.9% of Original Appropriation 2.42 156,610 21,075 33,071 Est Difference 1234 4789 3216 45678 98765 32165 1.00 0.42 1.00 0.00 52,000 19,552 75,640 9,100 3,795 9,100 11,045 4,153 16,067 1,450 605 1,450 504 190 734 1,954 794 2,184 1 1 1 72,145 27,500 100,807 0 0 0 0 0 0 0 Other Adjustments: 7/31/2013 Prepared by LSO, Budget & Policy Analysis 10
Other Adjustments: Moving a Filled Position in Current Year Position is filled in Program OUT and Program IN has sufficient FTP and/or funding Make the following adjustments in the other adjustments section: -Program OUT: Back the position out -use negative numbers -Program IN: Add the position -use positive numbers 7/31/2013 Prepared by LSO, Budget & Policy Analysis 11
Other Adjustments: Moving a Vacant Position in Current Year Position is vacant in Program OUT and Program IN has sufficient FTP and/or funding Make the following adjustments in the other adjustments section: -Program OUT: No adjustment is necessary -Program IN: Add the position -use positive numbers 7/31/2013 Prepared by LSO, Budget & Policy Analysis 12
Other Adjustments: Transfer Filled Position in Current Year Program OUT has sufficient FTP and/or funding and a filled position; Program IN does not have sufficient FTP and/or funding Make the following adjustments Program OUT: other adjustments - back out position DU 6.51: remove the FTP and/or funding Delete the FY 15 change in benefit cells Program IN: other adjustments add position DU 6.51: add the FTP and/or funding Delete the FY 15 change in benefit cells 7/31/2013 Prepared by LSO, Budget & Policy Analysis 13
Other Adjustments: Transfer Vacant Position in Current Year Program OUT has sufficient FTP and/or funding and a vacant position; Program IN does not have sufficient FTP and/or funding Make the following adjustments Program OUT: DU 6.51: remove the FTP and/or funding Delete the FY 15 change in benefit cells Program IN: other adjustments add position DU 6.51: add the FTP and/or funding Delete the FY 15 change in benefit cells 7/31/2013 Prepared by LSO, Budget & Policy Analysis 14
Filled Position Transfer Current Year Other Adjustment Position is Filled FY 2014 HEALTH BENEFITS CLASS CODE Indicator Code FY 2014 VAR BENEFITS FY 2014 TOTAL FY 2015 CHG HEALTH BENEFITS FY 2015 CHG VAR BENEFITS TOTAL BENEFIT CHANGES PCN FTP SALARY DESCRIPTION Totals from Wage and Salary Report (WSR): Permanent Positions 13.23 894,635 120,393 188,916 19,184 9,040 28,224 1 1,203,944 Board & Group Positions 0 0 0 2 0 Elected Officials & Full Time Commissioners TOTAL FROM WSR 0.00 13.23 0 0 0 0 0 3 0 0 894,635 120,393 188,916 1,203,944 19,184 9,040 28,224 FY 2014 ORIGINAL APPROPRIATION Unadjusted Over or (Under) Funded: Adjustments to Wage & Salary: Other Adjustments: Fiscal Analyst Position is backed out 1,414,700 15.65 1,051,245 141,468 221,987 1,414,700 210,756Calculated overfunding is 14.9% of Original Appropriation 2.42 156,610 21,075 33,071 Est Difference 1234 45678 (1.00) (52,000) (9,100) (11,045) (1,450) (504) (1,954) 1 (72,145) Appropriation Adjustment DU 6.51 Delete Formulas Original Appropriation Total Benefit Change DU FTP FY 14 Salary FY 14 Health Ben FY 14 Var Ben FY 2014 Total FY 15 Chg Health Bens FY 15 Chg Var Bens 3.00 FY 2014 ORIGINAL APPROPRIATION 1,414,700 15.65 1,051,084 141,537 222,079 1,414,700 6.51 Transfer Between Programs (1.00) (52,000) (9,100) (11,045) (72,145) 0 15 If Vacant Position, only adjust in DU 6.51
Filled Position Transfers Starting Next Fiscal Year Make the following adjustments: Program OUT: Remove the position in DU 8.31; or DU 12.01 Indicate transferred PCN in column E (cell next to FTP) Work with your analysts to determine appropriate DU Program IN: Add the position in DU 8.31; or 12.01 Indicate transferred PCN in column E (cell next to FTP) Will be the inverse of Program OUT 7/31/2013 Prepared by LSO, Budget & Policy Analysis 16
Vacant Position Transfers Starting Next Fiscal Year Make the following adjustments: Program OUT: Remove the position in DU 8.31; or DU 12.01 Remove formulas in column K & L (change in benefits) Work with your analysts to determine appropriate DU Program IN: Add position in DU 8.31; or DU 12.01 Will be the inverse of Program OUT 7/31/2013 Prepared by LSO, Budget & Policy Analysis 17
Transfer Positions Starting Next Year Adjustments made in DU 8.31 Position is Filled Keep Formulas Original Appropriation Total Benefit Change DU FTP FY 14 Salary FY 14 Health Ben FY 14 Var Ben FY 2014 Total FY 15 Chg Health Bens FY 15 Chg Var Bens 3.00 FY 2014 ORIGINAL APPROPRIATION 1,414,700 15.65 1,051,245 141,468 221,987 1,414,700 Base Adjustments: PCN 8.31 Transfer Between Programs 1234 (1.00) (52,000) (9,100) (11,000) (72,100) (1,450) (504) (1,954) 8.41 8.51 Removal of One-Time Expenditures Base Reduction 0.00 0.00 0 0 0 0 0 0 0 0 0 0 0 Position is Vacant Delete Formulas Original Appropriation Total Benefit Change DU FTP FY 14 Salary FY 14 Health Ben FY 14 Var Ben FY 2014 Total FY 15 Chg Health Bens FY 15 Chg Var Bens 3.00 FY 2014 ORIGINAL APPROPRIATION 1,414,700 15.65 1,051,245 141,468 221,987 1,414,700 Base Adjustments: PCN 8.31 Transfer Between Programs 1234 (1.00) (52,000) (9,100) (11,000) (72,100) 0 0 0 8.41 8.51 Removal of One-Time Expenditures Base Reduction 0.00 0.00 0 0 0 0 0 0 0 0 0 0 0 7/31/2013 Prepared by LSO, Budget & Policy Analysis 18
Requesting New Resources Agencies can request additional FTP and money on the B6 form Supplemental: DU 4.3X Annualization: DU 10.5X Line Item: DU 12.0X All requests for new resources should include a concise B-8.1 form B6 is not intended to justify more resources 7/31/2013 Prepared by LSO, Budget & Policy Analysis 19
Next Steps Contact your LSO/DFM analyst if you have a unique situation or are unable to figure out the appropriate steps Please contact me with suggestions for improving the B6 form jtatro@lso.idaho.gov 7/31/2013 Prepared by LSO, Budget & Policy Analysis 20
