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Budgeting 101 Training

Updated Spring 2025

Introduction to SUNY Brockport Budgets

Presented by:

  • Crystal Hallenbeck-McPhall – AVP for Finance & Management
  • Rachael Killion – Director of Budgeting
  • Brittany Narburgh - Financial Analyst

What do we do?

  • Budget Oversight
  • Revenue/Expense Projections
  • 5 Year Model
  • Fees – Broad Base & Course Fees
  • Academic Program Financials
  • Financial System Security
  • Financial Reporting – Various including salary pools, University level, and SUNY required.
  • New Accounts and Chart of Accounts Maintenance
  • Journal Transfers/Inter-Agency Payments
  • Social Work/Critic Teacher Waivers

Guest Intros & Info Sharing

  • Mark Stacy – Director of Campus Services
  • Laura Merkl – Director of Scholarship, Research &
    Sponsored Programs

Terminology

  • Allocation = Departmental distribution of SUNY Brockport’s overall State Budget (Departmental Budget)
  • BI = Business Intelligence (www.suny.edu/analytics)
  • EOY = End of Year
  • JT = Journal Transfer
  • OAP = Overseas Academic Program
  • OTPS = Other Than Personal Service
  • Supplies, Travel, Contractual, Equipment, Recharges
  • PSR = Personal Service Regular (Permanent Lines)
  • TS = Temporary Service
  • Overheads:
    • Administrative (6.5%)
    • Maintenance Overheads (9.5%)
  • Fringe Benefits (rate set by NYS) – Assessed to any PSR/Non-Student (includes GA/TA TS Payroll)
    • DIFR & IFR
    • SUTRA – Assessed on Revenues
  • Salary Pools – Centralized Faculty & Centralized Staff
    • Tracked at University level
  • Fiscal Year – July 1 to June 30
  • Lapsing Period – Timeframe to close prior fiscal year (typically July 1 to the end of September)
    • Activity happens in two fiscal years
    • Books are “being closed”
    • Final financial reporting occurs after lapsing

Account Manager Responsibilities

  • Access to BI
    • 1:1’s available for setup/training
  • Review frequently, but make reasonable to your operations
    • Maintain positive balances (PSR OT/Holiday + TS NonInstructional + TS Students + OTPS)
    • Review salaries (PSR & TS)
      • Appointment forms must be up-to-date
  • Stay in touch with Budgeting & Procurement
    • We are here to help!

How is the University Funded?

Funding Buckets:

  • State Operating Budget (Revenue Offset)
  • SUNY Construction Fund
  • DASNY Construction
  • DIFR
  • IFR/SUTRA
  • Non-State Funds:
    •  BASC/BSG/Foundation/RF

State Operating Budget

  • Revenue Offset
  • Primary budget of the University that funds core activities
  • State Tax Support + Tuition Revenues = Financial Plan Target
  • Maintain positive overall balance (excluding PSR & TS- Instructional)
  • Balance closes at EOY – Roll to Division/University
  • No OH or Fringe Costs

Revenues: Tuition & State Support

Expenditures: Salaries (Faculty/Staff), Utilities, OTPS (Supplies, Travel, Contractual, Equipment)

IFR

  • Income Fund Reimbursable (IFR)
  • Self-supporting account (think checkbook)
  • Supports services not included in the state operating budget (ex.
    Campus Recreation, Athletics, etc.)
  • Cash vs. Allocation ($1 of allocation needed to spend $1 of cash)
  • Must have a $0 or + balance at EOY (Uncommitted Balance)
  • Balance rolls from year to year (unless University determines
    otherwise)

Revenues: Student fees, User charges

Expenditures: Salaries (mainly staff), Fringe Benefits, Overheads,
OTPS

SUTRA

  • State University Tuition Reimbursable Account (SUTRA)
  • Self-supporting account
  • Similar to IFR, but source of revenue is credit-bearing programs
    (i.e. Special Sessions, OAP)
  • Cash vs. Allocation ($1 of allocation needed to spend $1 of cash)
  • Must have a $0 or + balance at EOY (Uncommitted Balance)
  • Balance rolls from year to year (unless University determines
    otherwise)

Revenues: Tuition (Special Sessions, OAP)

Expenditures: Salaries (on occasion - staff), Fringe Overhead, OTPS

University Budget – Overall Information

Form 1 process & FMS

  • Form 1 Process – Due Mid to late August
    • Submission of our planned budgets by account number & fund
      • Budget Worksheets assist in the Process
      • Early Budget Conversations with Dean or VP to Prepare
    • Allocations Post to BI in Early October
  • Financial Management Strategies
    • Submitted along with Form 1
    • Focuses on our cat projections & spend
    • Longer term outlook on cash position

What are Targets?

  • Financial Plan Amount (Revenue Offset) dived up by Division/School & Misc. areas (i.e. salary pools, utilities, etc)
  • Overall discretionary budget for an area
  • Bare Budget + Permanent Adjustments + Temporary Adjustments
  • Reserves (Revenue offset) is one section of this - how we track our structural budget position

What is the 5- Year Model?

  • 5- Year projection of our campus reserves
    • Tracks permanent & Temporary obligations
    • Tracks changes in tuition and state support
    • Models our financial position & structural budget position
    • Includes all sources of reserves (state-side and non-state)

What is a Structural Deficit?

  • Structural Financial Position - can be surplus or deficit
    • Currently, a deficit
    • Why?
      • In the 5-year model, our permanent revenues are not enough to cover our permanent obligations
        • Ex. Revenues: State Support & Tuition Revenues
        • Ex. Expenditures: Raise Funding
    • How do we improve this position?
      • Increase tuition revenues
      • Reduce permanent obligations on reserves
      • Reduce targets in other areas to replenish this bucket

Fees

Questions?

  • Stay tuned for:
    • BI Demo
    • Budget Office Website
    • Contact Information

BI/Budget Website

Contact Information

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