UCLA SCHOOL OF MEDICINE - Finance Pages

1 DAVID GEFFEN SCHOOL OF MEDICINE AT UCLA CLINICAL DEPARTMENTS ALL FUNDS BUDGET PROCESS FOR FISCAL YEAR ENDING JUNE 30, 2016 DAVID GEFFEN SCHOOL OF MEDICINE AT UCLA Budget Workbook Contents CLINICAL DEPARTMENTS Fiscal Year 2015-16 PAGE BUDGET REQUEST LETTER, ATTACHMENTS, & CALENDAR Letter to Administrator + Attachment 1 ( a ) ( d ) Budget Calendar ( e ) ( f ) WORKBOOK INSTRUCTIONS General Budget Information A-1 to A-3 Compensation plan Funds Budgeting Income/Recharges/Transfers B-1 to B-12 Expenses C-1 to C-9 Support - Dean s Office & Health System (All Funds) D-1 to D-11 plan Faculty (All Funds) E-1 to E-14 Projections FY15 (All Funds)/Budget (Other Funds) F-1 to F-22 Reports & Report Samples (All Funds) G-1 to G-30 Write-ups H-1 to H-12 Status I-1 REFERENCE TABLES & LISTS Policy Reference List J-1 Row Categories and Mapping to Budget Rows J-2 to J-4 plan Title Codes, Scales & Tables J-5 to J-16 Fund Source Codes & Other Reference Lists J-17 to J-24 BUDGET REQUEST LETTER, ATTACHMENTS, & CALENDAR ( a ) January 16, 2015 TO: Clinical Department Administrators FROM: Judith Rothman The budgeting process for fiscal year 2015-16 encompassing all funding sources will begin at the end of January with budget workshops for your staff.

2 We anticipate completion and submission of Clinical Department budgets by March 4, 2015. Along with the budget data provided by your department, we re requesting the electronic submission of a s implified department cover letter from you (see attachment 1) as well as written documentation on new DO-related support requests only. Also, a signed hardcopy of the salary adjustment instructions should be submitted to the Dean s Office at that time. At this time, the UCLA campus is unable to definitively say whether the University is poised to approve a salary increase for faculty and non-represented staff in FY15-16. However, one likely scenario currently proposed in the University s draft budget for FY15-16 is a percentage increase of 3% for employees. This percentage is our best guess as to what you should budget for the coming fiscal year. We ll keep you apprised on any new developments on this issue.

3 The 3% funding augmentation received in FY14-15 was a one-time permanent increase in State 19900 monies instituted by the Chancellor s Office as a result of its improved fiscal situation. Besides the permanent increase in State funding, the Chancellor s Office was able to begin in FY14-15 to perpetually absorb the Utilities/Operation & Maintenance of Plant fees previously passed down to the operating units in the SCHOOL and the rest of the campus. At this time, the expectation is that the UCOP tax to be paid from a discretionary funding source and applied against all departmental direct and indirect expenditures will remain at We ve used this as the assumption to be included in your department s budget. All of the Health System s ongoing multi-year funding commitments ( , recruitment/retention packages, etc.) remain unchanged. Discussions are currently underway within the Health System to determine the best approach for utilizing in FY15-16 those monies from the 5% Hospital System funding reduction implemented in FY14-15.

4 In terms of Dean s Office funding, nothing is changing for FY15-16. As has been the past practice, your department should budget approved on-going support from the SCHOOL and submit requests for new, increases, or extensions in funding for research or education programs as an addendum. Be sure to include in the request write-up the dollar amount sought over a three-year period in diminishing amounts as well as departmental resources and other support being applied towards the project and other elements of the initiative. Space requests will be handled independent of the budget process. Such requests related to academic and research activities should be forwarded to Dr. Mazziotta in a separate, future process. ( b ) Academic salary reviews will be conducted simultaneously with the fiscal reviews. Estimated scales and tables for plan faculty members will be distributed to you this month.

5 In the description of how salaries are negotiated in your department, explanations are to be provided on how each individual faculty member is empowered to negotiate his/her salary with your Chair or Chair s designee. In addition, when there is a disparity, a copy is to be provided of the written or e-mail correspondence to and from the lower paid faculty member indicating that opportunities for additional income have been discussed and the proposed salary has been communicated to and accepted by the person. Thank you for your continued cooperation and for your many contributions to the success of our SCHOOL and Health System. ( c ) Attachment 1 CAO S LETTER, ADDENDA, AND WRITE-UPS CAO s Letter Department Performance & Programmatic Changes Tied To Material Budget Variances Articulate any material projected and budgeted improvements and/or any deterioration in your Department s anticipated performance compared against FY13-14 actual prior year and FY14-15 projection.

6 Particular emphasis should be placed on the Compensations plan (s), with notations on other funding sources related to material changes in income, expenses, and/or reserve balances. A material variance is greater than 10% and $100,000. Be as detailed as necessary in your explanation. A bullet point format is acceptable if it clearly explains the material variances apparent in your budget. Describe the action or recovery plan for any fund group/fund with a budgeted ending balance deficit. Addendum - Dean s Office Support Requests Only List of new requests, increases, or extensions of previously supported educational & research programs or faculty salaries to be funded by the SCHOOL of MEDICINE including dollar amount requested over a three-year period in diminishing amounts as well as departmental resources towards the project and other elements supporting the SCHOOL s strategic plan Addendum Dean s Tax Exemption Request For any net patient care revenue and/or other Compensation plan revenue item presently taxed by the Dean s Office for which an exemption is desired, submit the rationale for the request.

7 Addendum - Signed Salary Adjustment Instructions As provided on Faculty Issues Template. Write-ups to submit in the Budget Program Electronic copies of the CAO s Letter, DO Support Requests, Dean s Tax Exemption Requests, and Signed Salary Adjustment Instructions as discussed above should be uploaded to AFB. In addition, the following hard copies should be submitted to the Dean s Office (Room 13-082 CHS): 1. Original and 5 copies of the CAO letter 2. One original signed Salary Adjustment Instructions. Explain significant events or conditions that are creating material income or expense variances of a positive or negative nature that is either aiding or hindering the global ( d ) performance of the department, if not already articulated under the Variance Notes section of the budget program (Not Part of CAO s Letter). Revenue Projections or Clinical Income Model (Not Part Of CAO s Letter) Along with the revenue projections or clinical income model developed with the Faculty Practice Group include all footnotes or other notations explaining the assumptions going into the development of the figures.

8 This would include the approach taken with respect to projecting the gross charges and cash collections for January 2015 through June 2016 (18 months). Faculty Issues Template (Not Part of CAO s Letter) Salary Negotiations- explanations & justifications Academic Programmatic Units recommended changes & correspondence Gender Equity & correspondence DAVID GEFFEN SCHOOL OF MEDICINE AT UCLA BUDGET& COMPUTER WORKSHOPS ALL FUNDS BUDGETING CALENDAR FY 2015-2016 ( e ) January 2015 Dean s Office issues general budgeting instructions and timetable to departments for 2015-16. January 20 FPM Overview (Tuesday) 9 - 11 , in 1st Floor Conference Room, Gonda Room 1357 Special session held for staff members who need an overview of FPM s functionality for transferring faculty information into the All Fund Budget (AFB) program. January 27 Basic Science Departments & ORUs- Budget Workshop (Tuesday) 9 - 10 , in 1st Floor Conference Room, Gonda Room 1357.

9 Biological Chemistry, Biomathematics, Brain Research Inst. (BRI), Clinical & Translational Science Institute (CTSI), Crump Inst. for Biological Imaging (CIBI), Harbor, Human Genetics, Inst. of Genomics & Proteomics (IGP), Jonsson Comprehensive Cancer Center (JCCC), Laboratory & animal MEDICINE (DLAM), MIMG, Neurobiology, Olive View, Pharmacology-Basic Sci, Physiology, & Venice Family Clinic Clinical Departments (& ORUs) - Budget Workshop 1:00 - 2:00 in 1st Floor Conference Room, Gonda Room 1357 Anesthesiology, Emergency MEDICINE , Family MEDICINE , Head & Neck Surgery, Jules Stein Eye Inst. (JSEI), MEDICINE , Neurology, Neurosurgery, Obstetrics & Gynecology, Ophthalmology, Orthopaedics, Pathology/UCLA Immunogenetics/ Inst. of Molecular MEDICINE (IMM), Pediatrics, Pharmacology-Clin, Psychiatry, Radiation Oncology, Radiological Sciences, Semel Inst. for Neuroscience & Human Behavior (SINHB), Surgery, & Urology January 27 Budget 101 Concepts Class New Users & Refresher for Existing Budget Staff (Tuesday) 10:00 - 12:00 Noon - Basic Sci.

10 Depts & ORU s 1st Floor Conf. Room, Gonda Room 1357 2:00 - 4:00 Clinical Departments 1st Floor Conference Room, Gonda Room 1357 January 28 Basic Science Departments & ORUs Computer Workshop (Wednesday) 10:00 - Noon, Biomedical Library, Technology & Learning Center Second Floor, Room 22-001-U Biological Chemistry, Biomathematics, BRI, CTSI, CIBI, DLAM, Harbor, Human Genetics, IGP, JCCC, MIMG, Neurobiology, Olive View, Pharmacology-Basic Sci, Physiology, Venice Family Clinic Clinical Departments & ORUs Computer Workshop 2:00 4:00 Biomedical Library, Technology & Learning Center Second Floor, Room 22-001-U Head & Neck Surgery, JSEI, Neurosurgery, Ob-Gyn, Orthopaedics, Ophthalmology, Pharmacology-Clin, Psychiatry, Radiation Oncology, SINHB, Surgery, Urology DAVID GEFFEN SCHOOL OF MEDICINE AT UCLA BUDGET& COMPUTER WORKSHOPS ALL FUNDS BUDGETING CALENDAR FY 2015-2016 ( f ) January 29 Clinical Departments Computer Workshop (Thursday) 10:00 - Noon, Biomedical Library, Technology & Learning Center Second Floor, Room 22-001-U Anesthesiology, Emergency MEDICINE , Family MEDICINE , MEDICINE , Neurology, Pathology, Pediatrics, Radiological Sciences Computer Workshop (as needed) 2:00 4.