Financial Managers Conference
Washington State University Budget Office
May 25, 2017
Agenda
Welcome & Opening Remarks
WSU Budgeting Externally
Administering the WSU Operating Budget (Part I)
Administering the WSU Operating Budget (Part II)
Managing your Area Budget
WSU Budgeting Externally
Deborah Carlson, Capital Budget Director
Kelley Westhoff, Operating Budget Director
How Big is the State Budget ?
Capital
$6.6B
Transportation
$8.3B
Operating
$78.9B
Operating
Transportation
Capital
Total
Where does the money come from?
WHERE DOES THE MONEY COME
FROM?
Gas Taxes $3.1B
Other
$13.4B
Bonds $3.9B
State General
Fund
$37.9B
Higher Ed
Grants, Local
Funds, Tuition
$10.7B
Federal Funds
for Specific
Programs
$24.8B
How is the State Budget Spent?
How is the State Budget Spent
Public Schools
$21.3B
Transportation
$6.9B
Government Operations
$5.9B
Pie chart:
$93.7B
Higher Education
$14.9B
Human Services
$35.5B
Natural Resources
$4.1B
Debt
Service/Other
$5.1B
Human Services
Public Schools
Higher Education
Transportation
Government Operations
Natural Resources
Debt Service/Other
How is the Budget Structured in Washington?
• State appropriations are made on a biennial basis
• Operating and capital budgets are separate
appropriations because of the source of funds and
cannot be intermixed. (Source: Most higher education
construction is financed with state bonds)
• Zero-based budget for new capital appropriations,
operating budgets have a base carryforward level
• Capital funds appropriated on a project-by-project basis
• Some capital projects cross biennia until completed
Relationship Between Capital and Operating Budgets
They are inter-related:
• Agency capital and operating budget requests are
tied to WSU strategic plans
• Proceeds of bond sales are spent under the capital
budget and the operating budget pays the debt
service
• Decisions to expand or replace buildings have
long-term effects on academic programs
• New buildings require new state funds to operate
and maintain them. Failure to adequately
maintain existing facilities within the operating
budget leads to the need for larger capital
appropriations to fix building problems
What is Funded in the Capital Budget?
The house but not the groceries!
Capital projects with a useful life of more than 13
years and a cost of more than $25,000 and land
purchases.
Example:
Request for
Campus Utilities
Extension:
Design and
Construction
$11,536,000
What Are General Fund Sources of Revenue ?
Other
$5.9B
Public Utility
$0.8B
Pie
chart
Real Estate 7.5B
Sales Tax
$18.0B
Property Tax $4.1B
Business &
Occupation Tax
$7.5B
Due to our heavy reliance on sales
taxes, Washington's state tax system
is by far the most regressive in the
region and the nation.
Regressive Tax
Annual Income
$
$
40,000
100,000
Annual
Sales Tax
$
$
5,000
5,000
Total Taxes Generated $ 10,000
Tax Rate
13%
5%
Progressive Tax
Annual
Income Tax
$
$
2,857
7,143
$ 10,000
Tax Rate
7%
7%
The Higher Education Sector
• Comprised of:
• 2 Research Universities
• 4 Regional Universities
• State Board of Community and Technical Colleges (34 total colleges)
• Washington Student Achievement Council – (financial aid / student
success advocacy)
• Discretionary funding – from the state level
• K-12, human services, pension obligations and debt service
comprise between 2/3 – 3/4 of the state budget
• Higher education is a sector that is considered for funding after these
‘mandatory’ obligations are met.
Sources of Funding – Higher Education Operating Budget
2015-17 (after 2016 Supplemental) Biennium
Grants
26%
Pie
chart
Local Funds
14%
UW Hospital
13%
Tuition
21%
GF-S
26%
The Higher Ed Sector – Operating Budget
Higher Education Sector General Fund Appropriations
Overall state spending increased $7.1B between 2001-2003 and 2011-13. Overall spending on higher education decreased
$198M in the same timeframe, and Washington public baccalaureate institutions saw a disproportionate $498M decrease in
state funding.
Overall state spending has increased $13.4B since 2001-2003. Overall spending on higher education has increased $550M in
the same timeframe, and Washington public baccalaureate institutions have seen a $46M decrease in state funding.
State and Tuition Funding per FTE
(in 2017 Dollars)
 Adjusted for inflation, the total cost of educating a student at WSU has remained steady during 20 years of declining state investments.
 Student tuition now covers 57% of the cost of education.
Tuition Policy: Components of Tuition
WSU Pullman Tuition Rates for 2016-17
2016-17
Semester Amounts
Building
Operating
Tuition
Bldg+Oper
S&A
Total
RESIDENT - Undergraduate
269.00
4,393.00
4,662.00
280.00
4,942.00
RESIDENT - Graduate
167.00
5,445.00
5,612.00
280.00
5,892.00
RESIDENT - MBA (Pullman)
174.00
8,460.00
8,634.00
280.00
8,914.00
RESIDENT - DVM
544.00
10,371.00
10,915.00
280.00
11,195.00
NON-RESIDENT - Undergraduate
537.00
11,441.00
11,978.00
280.00
12,258.00
NON-RESIDENT - Graduate
431.00
11,897.00
12,328.00
280.00
12,608.00
NON-RESIDENT - MBA (Pullman)
481.00
15,857.00
16,338.00
280.00
16,618.00
NON-RESIDENT - DVM
793.00
25,649.00
26,442.00
280.00
26,722.00
Tuition Policy: Net Operating Fees
Net Operating Fees by Category
Graduate
6%
Professional
9%
Pie chart of percentages
Undergraduate
Graduate
Professional
Undergraduate
85%
Undergraduate Net Operating Fees
Non-Resident
23%
Resident
Resident
77%
Non-Resident
Tuition Policy: 2009-11 & 2011-13
Governing boards were authorized to increase resident
undergraduate tuition up to 14% per year in 2009-11
and up to 16% per year in 2011-13*
Not coincidentally these rate increases were assumed in the operating budget.
Had WSU increased tuition less than the authorized amount we would have had larger cuts to absorb.
$ millions
2009-11
State Appropriation Reductions
Tuition Rate Increases Assumed in Budget
Cuts Absorbed
Tuition increases
$
$
$
(123.4) $
42.4 $
(81.0) $
14% - 14%
2011-13
(107.9)
67.9
(40.0)
16% - 16%
*Institutions had authority for higher increases but would
trigger financial aid mitigation requirements.
Tuition Policy-Post Recession
2013-15 Biennium
• No increase in resident UG tuition per legislative mandate, WSU held all
rates flat.
2015-17 Biennium
• Resident undergraduate tuition (operating fee portion) reduced by 5% for
academic year 2015-16 and by an additional 10% in academic year 201617, per legislative mandate. Backfill state funding was provided.
• Although authorized to increase tuition by any amount for all other
student categories, WSU opted for no tuition increase in academic year
2015-16, or 2016-17.
2017-19 Biennium
• Current law would allow inflationary increases in resident UG tuition for
FY18 and FY19.
University Operating & Capital Budgets
2015-17 Biennium - $2.297 Billion Total
Capital
13%
$296.7
M
Operating
87%
$2.0B
State Budget Cycle
• Washington enacts budgets on a two-year cycle
• Biennial budgets are adopted in odd-numbered
years
• By law, the Governor must propose a biennial
budget before Legislature convenes in January
• 2012 law requires a balanced operating fund
budget
• Biennial budget can be modified in any legislative
session – supplemental budgets
Dec 2016
Governor Proposed Budget
Jan 2017
Legislature Convenes
Fall 2016
(Capital) Scoring Process
OFM Reviews Agency Requests
April 2017
Legislative Regular Session Ends
Sept 2016
Agencies Submit
Budget Requests
June 2016
OFM Issues Budget
Instructions
State Budget
Cycle
May/June 17
Governor Signs Budget
Supplemental Budget Requests
Summer 17
Agencies Submit Allotments
July 1, 2017
Budget Takes Effect
Capital Side-by-Side
2017-19 Biennium To Date
Proposed 2017-19 Operating Budgets
State Appropriations
($ millions)
Governor
Senate
Proposed
WSU Request
Budget
2017-19 Maintenance Level
$
Medical Student Education
Retention, Compensation, Benefits
Center for Engineering & Science in Advanced
Manufacturing and Materials (CESAMM)
M&O for New Facilities
Research for Spokane - One Health
451.1 $
449.4
37.9
18.7
5.0
-
-
-
1.6
-
-
-
1.2
-
-
-
-
9.6
-
9.6
-
-
7.2
-
-
-
(3.3)
-
-
-
-
0.6
-
0.1
0.9
1.5
Tuition Waiver Reduction
Children's Mental Health Residency
Other
Assumed tuition increase
449.4 $
10.0
Resident Undergraduate/STEM Enrollment
$
$
10.8
State backfill for Tuition Freeze
Total 2017-19 Biennial Budget
(State Appropriations)
452.1
House
507.6
$
490.6
FY 18 - 0%
FY 19 - 0%
* Compensation and benefit rate changes appropriated elsewhere in the budget.
Senate total
$9.6M
House total
$29.9M
10.0
10.0
*
$
*
464.3
FY 18 - 2.2%
FY 19 - 2.0%
$
471.2
FY 18 - 0%
FY 19 - 0%
Questions???
Administering the WSU Budget
Budget Staff
What Does the Budget Office Do?
1. State Budget - Requests, Allocations, and Reporting
2. Allotments
3. Compensation Impact Model
4. Internal Budget Processes (review, hearings, summit)
5. Revenue Tracking (F&A, 17A, AFI)
6. Tuition Modeling (census day)
7. Central Benefit Pool Tracking / Analysis
8. Expenditure Monitoring
9. Area Carryforward Projections
10.Benefit Model
11.Accrual Analysis
12.Tuition Schedules
13.MSI, if applicable
14. Ad hoc Decision Support
15.University Workgroups & Committees
16.System Maintenance (HEPPS;MSI;DEPPS;AIS;BPS)
Area Impact
Spring
• F & A Allocations
• PBL Processing
• Allocation JV’s
• Accrual Processing
• S&A Fee Committee
Support
• Tech Fee Committee
Support
• S&A Fee Allocations
• Accrual Requests
• Faculty Promotions
• Enrollment Funding
• Position / Appointment
Clean-up
Summer
• F & A Allocations
• PBL Processing
• Allocation JV’s
• Accrual Processing
• Fiscal Y/E &
Carryforward
• Position Control Y/E
• Initial Budget
Allocations
• S&A Fee Allocations
Fall
• F & A Allocations
• PBL Processing
• Allocation JV’s
• Accrual Processing
• Consideration Files
• S&A Fee Allocations
Winter
•
•
•
•
•
•
•
F& A Allocations
PBL Processing
Allocation JV’s
Accrual Processing
S&A Fee Committee
Support
Tech Fee Committee
Support
Fiscal Notes
Central Operating Budget Distribution
Pete Beeson
Budget Officer
Central University Revenue Streams
Revenue
Receipted
Deposited in
Central Area
Re-Distributed
to Areas
Sources of Funding
• What is the central operating budget?
–
Portion of the annual operating revenue sources that flow
into central Budget Office controlled accounts.
REVENUE SOURCES
Source
FY 17 Amounts
Fund Designation
State Appropriations
(GFS, Proviso, 08A Ed Legacy, 062 Cap)
$225 M
001-01,001-13,001-15
Net Operations Tuition Receipts
$230 M
149-01,149-13,149-15
Facilities and Administration
(Indirect Cost)
$30M
148-02,148-03
Administrative Fees & Interest
(ASC, Student Fees, others)
$17M
148-05
Summer Session Residual Net Funds
$2.4M
148-01
Development 17A Earnings
$2M
848-02
Federal Land Appropriations
(Land Grant Funds)
$10M
143-XX
Capital Project Administrative Fee
$1.3 M
148-06
Proportion of Resources Distributed
• Total sources listed in previous slide ≈$518M
• Total annual operating revenues in FY16 = $1.1 B
• About 48% of funds flow into Budget Office managed
finance areas
University Activities Where There Is No Budget
Office Direct Involvement
• Sponsored Projects
• Auxiliary/enterprise activities (Athletics, Housing & Dining)
• Internal Services
• Scholarships and Development
• Financial Aid
• Controller’s Office does budgeting for sponsored projects
• Revenues from these other activities are allocated when
revenues post to receipt accounts, including self-sustaining
148-01 activities.
Revenue Flow into Central
Finance Areas. Distribution of
funds based on source.
Area 80
State Appropriations and Net
operation Tuition
Classification of Commitments
Area 64/63
Facilities and Administration
Area 90
Administrative Fees and
Interest& CPAF
Area 63
Summer Session Residual
WSU Budget
Office
$ Annual ongoing allocations
for base program support
(PBL)
$ Central Budget Set Asides
$ Temporary (potentially onetime only)
Area 96
Undesignated Development
17A Earnings
Area 51
Central Benefit Pool and
Resource Allocation
Academic and $ Annual Provost Allocations
Support Divisions
Available Resources Expended by Program
• Budget Office distributes all funding resources
needed to perform activities in programs 1-10,
excluding resources earned in self-sustaining
fund 148-01.
• Primary mission programs are instruction (06),
research (10), and extension/public service
(09). Support programs are academic support
(08), plant O & M (04), student services (03),
libraries (05), institutional support (01).
Annual Budget Allocation Documents
• The Budget Office prepares and distributes
budgetary information in a series of three files
near the start of each fiscal year, usually late
August or early September.
• Why at this time period?
Allocation Document Contents
• Area XX Core Annual Operating Budget – FY XX
–
Annual Operating Budget Allocation Summary tab
(by PBL fund & 17A)
–
Core Carryforward Funds by Department
–
Planning Budget Level (PBL)
–
Estimated Annual Distributions (enrollment model,
F & A, Qtrly endowment, gifts or contributions)
–
One-Time Allocations from Central or Provost
–
All Funds Activity Schedule (CF prior year, CY Rev,
CY Exp, & Ending CF by fund-sub), all fund groups
–
Core PBL types, self-sustaining or enterprises,
development, and sponsored projects
Additional Files
• Special Note Area XX – FY XX
–
Detail tables of enrollment based funding model,
general description of contents in annual operating
budget allocation summary file, discussion of
particular commitment/funding distributions
pertinent to that fiscal year.
• Area XX detail file – FY XX
–
Copy of PBL schedule in “core” file with PBL Journal
Voucher (JV) number included, copy of temporary
commitment allocation listing (area identifies
account information and returns to Budget Office
for JV preparation & processing)
Planning Budget Level Processes
Planning Budget Level Characteristics
• Definition = The annual base fund allocations
that will be provided to each finance area in
order to conduct its core program activities for
the upcoming fiscal year (prg 1-10 only).
• The fund type of the allocations or “color of
money” are based on historical norms for the
area and in some cases specific activities
conducted.
• The funding level for any given year may
change on an incremental basis due to several
factors.
• Budget total for PBL assigned to finance areas =
about $375M out of $518M or 72.4%
Why Planning Budget Level Changes
Legislatively
Changes can
result in
increases or
decreases in
funding
levels
Targeted Program
Initiatives
Reorganizations between
WSU Divisions or
Departments
Institutional
Initiatives
Overall State Budget
Reductions
New Fiscal Year PBL Distribution Processes
• PBL Funding Cycle – Annual coinciding with state
fiscal year
• Beginning 7/01/XX PBL of New Fiscal Year = Ending
6/30/XX PBL Value of Prior Fiscal Year
• Actual allocation of funding occurs in three phases
– Permanent salary base value allocations –
HEPPS/AIS interaction 1st week of July, new FY
• Position values assigned to OBJ_00 in
departmental operating accounts are tied to the
position base value as reported in HEPPS for
permanent positions only.
– Budget Office uploads PBL distribution table,
usually early August, new FY
– Salary allocation reconciliation to account for
whole $ based PBL values.
PBL Changes During The Year – Position Actions
• Central vs. Area Funded Position Base Values
• Permanent position base value changes funded from
central sources
–
Examples of centrally funded position changes
•
•
•
•
•
Faculty Promotions (AC 510)
Mass Salary Increases (AC 511 Fac/AP)
Classified MSI (AC 514)
Graduate Student Increase (515)
PID/STO/Central Reclass
All of the central funded actions are charged to a central area
account.
• Permanent position base value changes funded
by area’s existing PBL sources
–
Examples of area funded position changes
•
•
•
•
•
Add Faculty or Graduate Position (AC 101)
Add Classified or Professional Position (AC 401/402)
Faculty Promotion (AC 512)
Abolished Position (AC 115)
Term Change, Fund Source Change, Base Value Change
(AC 121, 122, 125)
All of these area funded actions are charged or credited
to area reserve accounts.
These actions have no effect on total PBL of an area.
Shift between reserves and dept.
PBL Changes or Re-allocations – Non-Position
• Manual PBL JV changes proposed in the online budget planning system (BPS) may or may
not change area PBL totals
Re-distribute existing non-salary object class
related PBL amounts
– Transfer PBL amounts to other finance areas
– Central Office changes PBL amounts mid-year
–
Object 00 is not to be used on PBL JVs for
departmental operating accounts
Can be used on area or department reserves
Monthly Updates to Area PBL During the Fiscal Year
• PBL dollar values, position base values, and
associated attributes are maintained in an
access data base model
• PBL updates are performed monthly after
month-end accounting closes
• Monthly data input for updates include
HEPPS staff planning file, HEPPS PBL change
file, BPS PBL JV document and sequence
files, & the BPS edit reserve table.
• Completed updates are published in BPS and
the financial data warehouse
Reporting of PBL Values
• End of month or fiscal year snapshot of PBL
dollar values
• End of month or fiscal year snapshot of
position base values and FTE
• Manual PBL JVs posted in access data base
• Position action activity listing with change
in funding designation C or A
• Reports are retrievable from either BPS or
financial data warehouse
Budget and Planning System Reports
PBL by account and
object class distribution
Reports
Presented
by BPS
Permanent position listing
with beginning value,
changes, and ending value
Position action listing showing operating
account involved and the area reserve
or central account charged or credited
with the base value change
Corporate Reports Available in Financial Data Warehouse
PBL Account Object
Balances for Area
with Detail
PBL Account Object
Balances for Budget
with Detail
• Individual reports
for balances,
object activity, and
position activity.
• For Budget not
whole area
PBL Account
Position Balances
for Area
• Prompts for area,
fiscal year, month.
• Provides fund,
program, and
account levels.
PBL Account
Position Balances
for Budget
• For Budget not
whole area.
Benefit Pool Processes
• WSU utilizes a central pool methodology to
distribute funding support to cover benefit
related costs for particular fund types (001-XX,
143-XX, 148-02, 148-05, 148-06)
• Characteristics Include:
–
Budget allocations to area departmental operating
accounts where actual benefit expenses are
recorded happens as part of each payroll expense
cycle
–
Front loading of funds available to cover benefit
expenses are allocated into area 51 accounts near
the start of new fiscal year ($85M Pullman central
set-aside)
Benefit Pool Processes
–
All object 07 classification types are covered by
central allocations except non-student hourly,
teachers ret or qualified tuition reduction benefits,
such as HE, HF, HH, HJ or QT
–
Typical incremental changes to the pool totals can
be from legislative rate changes for health
insurance, pension plan rate contributions, or
increases in enrollment initiatives
–
Pullman/Spokane campuses finance areas PBL do
not include budget allocations to directly cover
their employee’s benefit expenses
–
Tri-Cities and Vancouver’s PBL distribution tables
do include estimates for benefit expenses for the
fiscal year
F&A Allocations
Maggie McFadden
Budget Policy Analyst
Policy for Allocating F&A Cost Recovery
Revenue (EP#2)
Distribution of F&A Revenue
4% Office of
Research
23% to F&A Revenue
Generating Units
7% Libraries
38% Campus
Support
28% University
Support
For more information:
BPPM 40.25
Distribution of Generating Units F&A
23% of F&A revenue is distributed to revenue-generating units
Distributions are made in one of three ways:
PULLMAN CONTRACTS
Department:
Dean:
15%
8%
URBAN CAMPUS CONTRACTS
URBAN CAMPUS CONTRACTS
WITH Academic Unit Affiliation
WITHOUT Academic Unit
Affiliation
Academic Dean: 11.5%
Chancellor:
11.5%
Chancellor:
23%
F&A Allocations
Quarterly Process
•BPS and the F&A Distribution List
•Over 250 Active Distributions (non EP#2)
•Quarterly – Update list with new distributions
•Yearly – Update all accounts/mark complete.
Distribution List
•Comment Section In BPS
A way to communicate how you want the distribution handled.
Keep it simple: Who, what, where. Smith 100% to 2200-9901
No need for “Per Mou” or ‘Per EP2”
WSU Budget Office Staff Planning
Karen Peterson
Budget Officer
WSU Budget Office Staff Planning
• Budget Concepts
• Systems
• Faculty Promotions
• Mass Salary Increases
• Benefit Model & Rate Projections
• Staff Planning Resource Guide
• Position Control
• Accruals (Salary Savings)
Positions and Appointments
Staff Planning Budget Concepts
•
WSU Staffing costs are budgeted by use of positions
•
Employees are appointed to one or more positions
•
A position is a specific set of duties and responsibilities
•
Positions can be ‘permanent’ or ‘temporary’
•
Appointments can be ‘permanent’ or ‘temporary’ separate from any
designation related to a position
•
Funding lines are different for permanent and temporary positions
•
Permanent positions have base, allocation, and expense funding lines
(99/99/99)
•
Temporary positions only have expense funding lines (12/31/49)
•
Allocation represents the amount of funding permanently budgeted for the
current fiscal year . Base reflects the annualized impact of transactions to
equate to next year’s allocation amount. Allocation and Base are budgeting
concepts.
•
Active expense lines are necessary for the payment of an individual appointed
to the position
WSU Systems and Resources
• DEPPS is the area version of HEPPS (Higher Education
Payroll and Personnel System)
• Paper forms are still used to process position
updates
• Accuracy of form and timing matters – review
carefully
• Align position changes with appointment changes
• DEPPS screens show detail
• Business Objects reports
• Budget Planning System – permanent position
changes
DEPPS Screen Example
DEPPS Commands
1
2
3
4
5
6
7
8
9
10
NS Name Search
QACRL Query Accrual
QACT Query Account
QALCN Alcn Adjustment Detail
QAPT Query Appointment
QBASE Base Adjustment Detail
QEMP Query Employee
QJC Query Job Class
QPREXP Query Payroll Expense
QPSN Query Position
Faculty Promotions & Mass Salary Increases
• Faculty promotions are an annual process with
funding shared by Central and Areas (80% Central;
20% Area) for PBL funds
• Guidelines and promotion funding lists are provided
by the Budget Office based on a list provided by the
Provost’s office
• Mass Salary Increases may or may not occur on an
annual basis – legislative driven or self-funded by
WSU
• MSI rules can vary by employee type. For example
faculty mass salary increases are applied per the
faculty manual.
• The Budget Office will later be demonstrating the MSI
online system
Benefits Model
• Benefit estimates can be derived from a combination
of models
• General Model - Employer rates by sub object /
description
• Provides average rate by employee type
• Benefit Rates – sub object by employee type for
applicable rates
• Descriptive notes and unemployment rate by
program
• Rates can be blended. Current year benefit
information available on the Payroll Services website
(Fringe Benefit Rates).
Position Control
Anne-Lise Brooks
Budget Policy Analyst
Forms and Form Review
• Position Action (PA)
• Expense Assignment Action (EAA)
• Position Identifying Change Form –(PIDD)
• Cyclic Memos
Things to Consider
• Review current information in DEPPS
• Effective dates
• Signatures
• Cyclic positions, 3 month summer cycle
• Matching position with appointment
Accruals
Accruals (Salary Savings) Policy
• Central pool provides for turnover costs (sick and annual leave
payouts), and PIDs
• Areas retain savings from vacant faculty and graduate student
positions on WSU program 05 (libraries) and 06 (instruction)
• Areas retain savings from the transfer of expenditures to grants
(programs 11A-14Y) regardless of employee type
• Central captures savings from vacant classified, administrative
professional, and non-instructional faculty positions for the first
four months. Subsequent accruals are returned to areas upon
request
* WSU Vancouver, WSU Tri-Cities, Extension, and Ag Research
manage their own accruals.
Important Links
Updated Accrual Policy as of March 2017:
Salary Accrual and Allocation Adjustment Policy
WSU Accrual and Allocation Adjustment advisory
Guidelines
Things to Consider About Accruals
• Position and appointment changes
• Split or temporary funded
• Retroactive changes
• Request
Business Objects Report Example
Corporate Report Area Accrual Detail and Summary :
reflects accrual transactions by the account and program
level
Allows Review By•
•
Accrual reasons and transaction flow
Examples:
- No Alloc (Temp Position) ; From Area
- Expense < Allocation ; To Central
Break
2017
Financial
Managers
Conference
MSI System Demo and Feedback
Dave Anderson
Budget Office Systems Administrator
Karen Peterson
Budget Officer
WSU Budget Office MSI System
•
Online system to apply merit based mass salary increases
•
Employee data is pre-loaded for area use
•
Allows application of Faculty Manual guidelines based on professional
development, merit, equity & market adjustments
•
Area Finance Officers can set up area users and define levels
•
Views include summary level and detail funding splits
•
System Summary Demo
•
Feedback for upgrade ideas: [email protected]
•
MSI Feedback: Friday May 26 at 9:30am -10:30am, French Ad, Rm. 442
Managing Your Area Budget
Don Holbrook
Executive Director
Office of the Provost & Executive Vice President
Chris Jones
Budget Policy Analyst
Working with Your Dean (or boss)
• Be on the radar
• Establish regular meetings
• Learn their style
• Modify your reports to match that style
Working with Your Dean (or boss)
• Lead by example
• An AFO working relationship with their dean is more
than providing numbers
• Accuracy – most important
• However, missing deadlines hurts credibility
• Empower your boss!
General Tips
• As an AFO you should try to minimize the actual
amount of spread sheet & report preparation you do
yourself.
• While you need to thoroughly understand the data and
not always operate at the 30 thousand foot level, it is
very difficult to catch discrepancies when it is your own
work.
• It is a tough balance of high level analysis and
understanding the detail.
General Tips (cont’d)
• Participate in leadership meetings
• Always, always, always operate with integrity
• Admit when you make a mistake, but come with a
solution, if possible.
• Ask for assistance and advice!
Don’t Be Afraid to Ask for Assistance and Advice
Helping Grandpa search for Budget Solutions
Sources for Advice
• Scarce training for AFO’s. It is a huge job with a lot of
pressure. Your deans are making hiring and other
important decisions based on your projections.
• Other AFO's
• Budget Office
• Controller’s Office
• Peers – Conference Networking
Management & Working Reports
• Management Reports
–Polished
–Easy to understand (may be exceptions)
–Always with a date
–Limit to critical data
–Charts
• Working Reports
–Don’t need to be as polished – these are your
“working papers”
–Detailed – so that you can respond to inquiries
–Should have several balancing points
–Don’t save over previous version – keep the history.
Sample Reports
• Monthly PBL Reconciliation
• Monthly Area Reserve Cash Reconciliation
• Area Reserve - 5 year projections
• Commitment Tracking (w/ scanned documentation)
• Budget Available vs Budget Awarded
P
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PBL CHANGE SUMMARY
BUDGETS & PBL CHANGES
As of April 30, 2017
FY17 Initial FY17 Initial
Operations
Salary
Allocations Allocations
Current
Salary
PBL
B.O.
Salary
Current
B.O.
Operations Operations
PBL
Net
Current
Total
PBL
Net
Net
Change
to PBL
Adm issions Adm inistration 001-01-03A-1151-0001
Processing 001-01-03A-1151-0006
Sub Totals
12,916
79,684
92,600
175,896
559,483
735,379
175,896
565,756
741,652
175,896
565,756
741,652
(0)
0
(0)
12,916
74,848
87,764
12,916
74,848
87,764
0
0
0
188,812
640,604
829,416
Enrollm ent Managem ent 001-01-03A-1176-0001
Enrollm ent Managem ent Adm in 148-05-03A-1176-7778
Sub Totals
33,425
180,204
33,425
180,204
118,608
64,224
182,832
118,608
64,224
182,832
0
0
0
33,425
0
33,425
33,425
0
33,425
0
0
0
152,033
64,224
216,257
Enrollm ent Inform ation Technology 001-01-03A-1187-0001
Sub Totals
22,659
22,659
1,093,037
1,093,037
1,131,824
1,131,824
1,131,824
1,131,824
0
0
0
0
0
0
0
0
1,131,824
1,131,824
Financial Aid Counseling 001-01-03A-2972-0001
Financial Aid Com m unication Center 001-01-03A-2972-0002
Sub Totals
98,395
120,000
258,444
1,902,100
19,817
1,961,551
1,800,240
0
1,820,057
1,800,240
0
1,820,057
(0)
0
(0)
98,395
120,000
256,881
98,395
120,000
256,881
0
0
0
1,898,635
120,000
2,076,938
50,222
250,500
30,000
0
1,048,583
30,031
0
42,529
0
583,700
204,979
0
47,476
48,864
1,014,397
204,979
47,476
48,864
1,014,397
0
0
(0)
0
(0)
0
250,500
16,000
16,000
561,275
0
250,500
16,000
16,000
561,275
0
0
0
0
0
204,979
250,500
63,476
64,864
1,575,672
0
0
0
0
568,981
54,437
40,428
663,846
569,689
54,437
40,428
664,554
569,688
54,437
40,428
664,553
1
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
569,689
54,437
40,428
664,554
41,471
41,471
0
0
0
0
0
0
0
41,471
41,471
41,471
41,471
0
0
41,471
41,471
49,358
(130,536)
0
0
0
0
0
(3,701)
0
0
0
0
0
0
0
0
0
0
63,072
295,771
(1,676)
27,408
433,128
63,072
295,771
(1,676)
27,408
433,128
0
0
0
0
0
5,217,716
5,555,315
5,555,315
0
Recruitm ent Adm in ASC 148-05-03A-1177-7777
Telecounseling 001-01-03A-1177-0002
Recruiter 3 001-01-03A-1177-0003
Recruiter 12 001-01-03A-1177-0082
Sub Totals
Registrar Office 001-01-03A-1152-0001
Registrar Office - Athl Eligib. 001-01-03A-1152-0014
Registrar - Misc 001-17-03A-1152-0057
Sub Totals
Equipm ent Replacem ent 001-01-06Q-7304-0998
Sub Totals
Area Reserve
Area Reserve
Area Reserve
Area Reserve
Sub Totals
001-01-03A-9404-0301
001-01-03A-9904-0301
001-15-03A-9904-0301
148-05-03A-9904-0301
Enrollm ent Services Current PBL Totals
1,493,481
Budget Office Target Base - April 30, 2017
0
1,413,944
5,555,315
Net Difference
1,413,944
0
% of
Area
PBL
Posn
FTE
0
0
6,432
11,372
0
0
0
17,804
0
Net
0
2.00
13.65
15.65
0
188,812
640,604
829,416
0
0
0
0
(61,596)
64,224
(61,596)
0
1.50
0.50
1.50
0
152,033
64,224
216,257
0
0
0
0
16,128
16,128
0
17.50
17.50
0
1,131,824
1,131,824
0
0
0
(101,860)
(19,817)
(143,057)
0
35.50
0.50
37.00
0
1,898,635
120,000
2,076,938
0
0
0
0
124,726
0
(9,053)
64,864
(56,611)
0
3.50
0.00
1.00
1.00
21.50
0
204,979
250,500
63,476
64,864
1,575,672
0
0
0
0
0
0
708
0
0
708
0
13.51
0.00
1.00
14.51
0
569,688
54,437
40,428
664,553
(1)
0
0
(1)
0
0
0
0
0.00
0.00
0
41,471
41,471
0
0
0
63,072
295,771
(1,676)
27,408
433,128
(0)
0
0
0
0
0
13,714
426,307
(1,676)
27,408
436,829
0.00
0.00
0
193,838
0
0.00
0.00
107.66
0
1,413,944
0
B.O.
Total
0
1,437
1,437
63,072
295,771
(1,676)
27,408
433,128 0
6,969,259
% of
Operations
to Total PBL
6,969,259
(0)
6,969,259
0
0
(0)
(0)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Future Adjustm ents:
Registrars Psn Prog Support Supervisor
Potential Actions w ithin Recruitm ent/Reclass/Retention/Superv
Total Future Adjustm ents :
0
0
0
0
0
0
0
0
6,432
11,372
0
0
0
17,804
P
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FY16-17 PERMANENT BUDGET LEVEL SUMMARY
Position Description
Title
Adm inistration 001-01-03A-1151-0001
Employee Name
PRINCIPAL ASSISTANT
Employee Name
DIRECTOR
As of April 30, 2017
Type
Posn
JC Emp Posn No.
Term
Posn
FY16
MSI
FY17
Merit/Reten Faculty
FTE End Base Increase Beg. Base Salary Incr Promotion
E
P
P 075247 12.0 1.000
53,267
F
P
P 039474 12.0 1.000 119,518
00 Total Salaries
2.0000 172,786
Support Funds:
01 Wages
03 Goods & Services
04 Travel
Total Support Funds
Grand Total
Processing 001-01-03A-1151-0006
Employee name
Program Assistant
Employee name
Program Coordinator
Employee name
Student Svcs Manager
Employee name
PROG SUP SUPERV I
Employee name
Student Svcs Specialist
Employee name
Program Assistant
Employee name
Program Assistant
Employee name
Office Assistant 2
Employee name
Program Coordinator
C
P
P
C
P
P
E
P
P
C
P
P
E
P
P
C
P
P
C
P
P
C
P
P
C
P
P
00 Total Salaries
038041
038818
039104
039248
039895
041507
041822
116396
116397
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
1.000
13.65
Support Funds:
01 Wages
03 Goods & Services
04 Travel
Total Support Funds
Grand Total
DEPARTMENT TOTAL SALARY
DEPARTMENT TOTAL OPERATIONS
DEPARTMENT GRAND TOTAL
Sum m ary of changes to Operations PBL:
Beginning Balance:
Psn 41507 Reclassification
Operations PBL
Difference
15.65
PID
Position Abolish
Other
Reclass Position PBL Changes
959
2,151
3,110
54,226
121,669
175,896
1,000
4,416
7,500
12,916
0
0
0
0
1,000
4,416
7,500
12,916
0
0
0
0
0
185,702
3,110
188,812
0
0
0
0
0
0
28,644
37,312
73,267
47,208
51,739
35,292
40,704
24,912
37,008
549,534
528
671
1,319
852
931
636
732
492
672
9,949
29,172
37,983
74,586
48,060
52,670
35,928
41,436
25,404
37,680
559,483
0
0
0
0
35,617
35,467
8,600
79,684
0
0
0
0
40,617
30,467
8,600
79,684
0
0
0
0
0
629,218
9,949
639,167
0
0 3,657
2,616
722,320
92,600
814,920
13,059
0
13,059
735,379
92,600
827,979
0
0
0
0 3,657
0
0
0 3,657
2,616
0
2,616
92,600
(4,836)
87,764
0
0
0
0
0
0
0
0
0
0
Adj
Needed
Total Adj.
0
0
0
0
54,226
121,669
175,896
0
0
0
0
0
0
1,000
4,416
7,500
12,916
0
0
0
188,812
0
0
1,356
0
0
0
0
2,616
0
1,212
0
6,273
(4,836)
0
(4,836)
0
0
(4,836)
35,781
30,467
8,600
74,848
0
(4,836)
0
1,437
640,604
0
0
0
0
(4,836)
(4,836)
0
0
0
6,273
(4,836)
1,437
741,652
87,764
829,416
0
0
1,356
0
2,616
1,212
0
0 3,657
0
2,616
Current
PBL
0
0
(4,836)
0
Comments
30,528 PID July
37,983
74,586
48,060
52,670
38,544 JAN
41,436
26,616 PID August
37,680
565,756
Area Reserve Cash Reconciliation
Enrollment Management Reserves (Area 04) Projections
Actual & to Date
Permanent Budget Level Funding (PBL)
2016
Area PBL
$
Less PBL Salaries
Less Unit Operations
As of:
Projected
Projected
2017
2018
Projected
2019
Projected
2020
2021
$
-
$
-
$
-
$
-
$
-
$
(5,121,498) $
-
$
-
$
-
$
-
$
-
$
(1,684,430)
424,829
$
-
$
-
$
-
$
-
433,128
$
433,128
$
433,128
$
433,128
$
433,128
PBL Adjustments for the Year
$
Ending PBL Balance (Area Reserve)
$
Cash In -Area Reserve
6,847,399
4/30/2017
Projected
(55,425) $
8,299
$
2017
2018
2019
2020
2021
2022
Prior Year Balance Forward
$
899,322
$
278,957
$
8,469
$
12,383
$
16,298
$
20,212
Initial PBL to Cash Allocation (Includes Perm-Temp $)
$
8,299
$
433,128
$
433,128
$
433,128
$
433,128
$
433,128
Net Income from NSP
$
100,000
$
100,000
$
100,000
$
100,000
$
100,000
$
100,000
Fee Accounts
$
859,259
$
1,016,323
$
1,016,323
$
1,016,323
$
1,016,323
$
1,016,323
Misc
$
618,399
$
104,398
$
104,398
$
104,398
$
104,398
$
104,398
Total Cash In - Area Reserve
$
2,523,861
$
1,932,807
$
1,662,318
$
1,666,233
$
1,670,147
$
1,674,062
Actual/Projected Projected
Cash Out - Area Reserve
2017
Projected
Projected
Projected
Projected
2019
2020
2021
2022
2018
Commitments to Enrollment Management
$
(457,545) $
(336,343) $
(61,940) $
(61,940) $
(61,940) $
Commitments to EIT
$
(52,078) $
(79,675) $
(79,675) $
(79,675) $
(79,675) $
(79,675)
Commitments to Recruitment
$
(1,078,835) $
(1,169,378) $
(1,169,378) $
(1,169,378) $
(1,169,378) $
(1,169,378)
Commitments to Registrar
$
(248,569) $
(30,000) $
(30,000) $
(30,000) $
(30,000) $
(30,000)
Miscellaneous Commitments
$
(1) $
(60,000) $
(60,000) $
(60,000) $
(60,000) $
(60,000)
Equipment Replacement/1187-0004, 1187-0005 & 7304-0998
$
(98,308) $
(227,461) $
(227,461) $
(227,461) $
(227,461) $
(227,461)
Total Cash Out - Area Reserve
$
(1,935,691) $
(1,902,858) $
(1,628,455) $
(1,628,455) $
(1,628,455) $
(1,628,455)
Actual Cash Balance - Area Reserve
$
588,184
$
(309,227)
Less Commitments Projected to Post in FY17
2017 Projected
Projected Cash Balance - Area Reserve
$
Annual Net Gain / (Loss) - Revenue less Commitments
$
278,942
2018 Projected
$
(620,379) $
29,949
2019 Projected
2020 Projected
2021 Projected
(61,940)
2022 Projected
$
33,863
$
37,778
$
41,692
$
45,607
(249,009) $
25,395
$
25,395
$
25,395
$
25,395
C
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Commit #
Area
#
Area Name Unit Name
08-001-PROV
1
Prov ost Office
08-002-PROV
1
Prov ost Office
09-002-PROV
1
Prov ost Office
11-001-PROV
1
Prov ost Office
11-004-PROV
1
Prov ost Office
13-001-PROV
1
Prov ost Office
13-002-PROV
1
Prov ost Office
13-005-PROV
1
Prov ost Office
15-014-PROV
1
Prov ost Office
15-028-PROV
1
Prov ost Office
1
Prov ost Office
17-002-PROV
FY2016
PBL
Effect
17-016-PROV
14-004-PROVA
$ Amt from
1 Area
Prov ost68
Office JV #
1
Faculty Senate
Allocation
Type/Budge Fiscal Fund
Status Report Classification t Impact
Year Type Description
FY2017
Allocation
Documentation
Notes/JV Input
Date
FY17
FY18
FY19
FY20
FY 21
Encumbered
Provost FY17 Budget (All 3 Areas Combined)
B
U
D
G
E
T
/
S
P
E
N
D
Unit
Academic Success & Career Advising
Admissions
Assessment & Innovation
Corporate Relations
Enrollment Area Reserves
Enrollment Equipment Replacement
Enrollment Information Technology
Enrollment Management Admin
Equity & Diversity
Freshman Seminar
Honors College
Institutional Research
Misc Small Units (ROTC/Ombuds, etc)
Museum of Arts
Native American Programs
New Student Programs
Office of Undergraduate Education
Provost Administration
Provost Support / Commitments
Recruitment & Marketing
Registrar
Student Academic Success
Student Financial Services
Writing Program
Total Budget Awarded in Area 01 & 04
Colleges
Colleges - Partner Accommodation
Colleges - Dean Searches
Other - Non College
Grand Total Budget Awarded
Total Budget
PBL Salaries (001
Awarded
& 148-05)
1,066,736
702,170
829,416
741,652
453,592
365,501
228,690
208,690
543,444
(9,049)
182,971
1,072,470
1,102,811
213,629
180,204
478,323
305,674
116,999
54,110
1,158,253
1,136,892
748,370
713,050
611,072
331,436
382,768
361,142
414,771
317,922
1,803,267
971,779
552,566
1,571,303
1,473,323
919,018
2,471,671
1,014,397
1,027,393
665,142
286,136
286,136
2,071,214
1,852,819
379,286
269,130
20,002,571
12,625,718
796,476
500,000
215,000
210,000
21,724,047
12,625,718
PBL Operations
Salaries, Bens &
Area 68 Perm/Temp
Other Temporary Funding
(001 & 148-05)
Operations (148-01) Funding (001 & 148-02) (Includes EBB to OUE) (001)
26,415
63,756
274,395
87,764
42,764
4,904
40,423
20,000
270,590
281,903
41,471
141,500
(75,341)
45,000
33,425
34,873
1,564
136,212
30,889
32,000
21,361
16,968
18,352
96,295
182,278
1,063
21,280
346
13,928
2,169
80,752
1,803,267
36,805
1,306
5,687
375,415
97,980
908,918
10,100
567,775
849,499
40,000
362,251
218,395
54,156
56,000
1,657,793
3,557,119
1,332,199
829,742
1,657,793
3,557,119
796,476
500,000
215,000
210,000
3,053,675
829,742
Total Available Budget
20,572,722
12,706,658
1,873,608
3,035,299
2,168,924
788,233
Net Long / (Short) (5.3%)
(1,151,325)
80,940
215,815
(521,820)
(884,751)
(41,509)
Sample Reports (cont’d)
• Budget Planning
• Expenditure History and To Date
• Allocation/Revenue History & To Date
• Net Revenue
B
U
D
G
E
T
/
P
L
A
N
N
I
N
G
Enrollment Management Financ
(Does not include 7/1/1
Unit ---->
% of
Total
Incom ing Funding
Salaries - PBL
Operations - PBL
Revenue Generated (Net after fees)
56%
17%
28%
Total Incom ing Funding
100%
Outgoing Funding
Salaries Expense - PBL
Salaries Expense - Tem porary
Salaries Expense - Revenue
Benefits Expense - Revenue
Sub Total - Salaries/Benefits
54%
3%
5%
2%
64%
Operations Expenses - PBL
Operations Expenses - Tem p
Operations Expenses - Revenue
Sub Total - Operations Expenses
Total Outgoing Funding
Net Long / (Short)
Totals
Area
Reserves
Enrollm ent
Managem ent
% of
Enrollm ent
Info Tech
Enrollm ent
Inform ation
Technology
75%
10%
16%
720,604
92,600
150,186
14,947
202,256
33,425
98%
2%
0%
1,071,978
22,659
100%
963,390
14,947
235,681
100%
1,094,637
(5,369,394)
(262,370)
(461,292)
(201,281)
(6,294,337)
89%
0%
0%
0%
89%
(720,604)
-
(202,256)
(1,169,978)
(720,604)
-
(202,256)
95%
0%
0%
0%
95%
17%
0%
19%
36%
(1,638,852)
(33,108)
(1,905,746)
(3,577,706)
11%
0%
0%
11%
(92,600)
(22,659)
(92,600)
-
(33,425)
2%
0%
4%
5%
100%
(9,872,043)
100%
(813,204)
-
(235,681)
100%
(1,237,637)
(391,133)
16%
150,186
14,947
-13%
(143,000)
-4%
5,271,400
1,585,152
2,624,358
9,480,910
-
% of
Adm issions Adm issions
(33,425)
-
(1,169,978)
(45,000)
(67,659)
B
U
D
G
E
T
/
P
L
A
N
N
I
N
G
Commitments
PBL Com m itted
Tem porary Funds Com m itted
Total Com m itted
Total
Units
Admissions
Enrollment Management
Enrollment Information Technology
Student Financial Services
Recruitment & Marketing
Registrar
Equipment Replacement (need more $ - waiting for EIT Est)
Move PBL from Provost's Area to EM Special Asst Psn
Enrollment Management Currently Committed on PBL
Net Available (Funding less Currently Committed)
Salary
Operations
Total
Salary
Benefits
Operations
Total
Am ount
(87,764)
(829,416)
0
(829,416)
(182,832)
(33,425)
(216,257)
0
(216,257)
1.50
(1,131,824)
0
(1,131,824)
17.50
(1,131,824)
0
(256,881)
(2,076,938)
0
(2,076,938)
36.00
(1,014,397)
(561,275)
(1,575,672)
0
(1,575,672)
22.50
(664,554)
0
(664,554)
14.51
(41,471)
0
(41,471)
(6,680,331)
(664,554)
0
0
(41,471)
(144,200)
0
(144,200)
(5,699,515)
(980,816)
(6,680,331)
(144,200)
633,128
488,928
(144,200)
0
0
0
0
0
0
299,000
299,000
PBL Needed
Revenue Needed
(45,800)
(45,800)
Funding from
102,653
102,653
Correction of Salary - move from NSP to Recruitment (87000)
(11,404)
(11,404)
11,404
3,991
15,395
Correction of Salary - move from NSP to Recruitment (75997)
(7,210)
(7,210)
7,210
2,524
9,734
787,928
0
(45,800)
102,653
3,991
2,524
Southern California Recruiter (currently - temp funds) (118135)
(51,500)
(25,000)
(76,500)
0
(76,500)
Northern California Recruiter (currently - temp funds) (120743)
(47,500)
(15,000)
(62,500)
0
(62,500)
Increase to Recruiter Operations for FY16, per discussion w ith WP
(33,225)
(33,225)
0
(33,225)
Salary increase for
(5,000)
(5,000)
0
(5,000)
Reclass fr Prog Asst to Program Specialist II
(7,140)
(8,140)
0
(8,140)
Reclass for from Prg Ast to Prg Coord
(3,336)
(3,336)
0
(3,336)
Salary increase for TBD Sr. Admission Counselors (4 x $2,500)
(10,000)
(10,000)
0
(10,000)
New - Associate Director Transfer/Recruitment
(55,000)
(10,000)
(65,000)
0
(65,000)
New - Associate Director Non-Res - CA
(60,000)
(15,000)
(75,000)
0
(75,000)
New - Program Assistant in Admissions
(30,672)
(30,672)
0
(30,672)
New - Program Coordinator in Admissions
(34,476)
(34,476)
0
(34,476)
New Admissions Counselor (Tacoma)
(45,000)
(15,000)
(60,000)
0
(60,000)
New - Visit Coordinator (122026)
(45,000)
(10,000)
(55,000)
0
(55,000)
Total Outstanding Com m itm ents - Not Covered by PBL
(389,610)
(91,000)
(480,610)
Estim ated Net Available/(Short) after All Com m itm ents
(533,810)
542,128
(1,000)
8,318
(345,000)
107.66
Total
Fill out PBL for Special Asst (or Vice Provost for Enrollment Mgmt) Position (104577)
Total Needed from Units on July 1, 2017
15.65
(1,820,057)
Outstanding Com m itm ents - Not Covered by PBL:
5% Reallocation Value to Give Up on July 1, 2017
FTE
(741,652)
18,614
6,515
0
25,129
(455,481)
18,614
6,515
299,000
298,946
332,447
-4.8%
(345,100)
5.0%
(12,653)
Expenditure Tracking
Looking at Expenditures at the 75% Mark
25% increase ’15 to ‘16
83% increase ‘12 to ‘16
Salaries up 50% ‘12 to ‘16
Tremendous increase in
operations, due mainly to
University initiatives.
Travel up 57% from ’15 to
‘16, but down from ‘12.
Tracking Benefit Allocations on 001
Questions?
On-the-Fly:
Data Analysis for Ad Hoc Reporting
• Where does our data come from? Mostly large
institutional datasets connected to reporting systems
–
But also departmental/area datasets, external data
and “shadow” books
• Sometimes business intelligence software connected
to source data is not the most intuitive tool for ad
hoc reporting
• For many, Microsoft Excel is still the “go to” tool for
ad hoc reporting because of its familiarity and
flexibility
Excel Tools for Ad hoc Reporting & Analysis
• Pivot Tables
–
Analyze and summarize data
–
Great for high level analysis and arranging tables for
presentation
• PowerPivot and the Data Model
–
Import datasets and establish relationships in the Data Model
–
Use PowerPivot to unlock more advanced analysis tools and/or
work with more complicated data sets
• Dynamic Charts
–
Link chart data to pivot tables to create dynamic charts
–
Use slicers to make charts interactive
• Calculated Fields and Items (Pivot) and Measures (PowerPivot)
• Collect  Analyze  Summarize
QUESTIONS