UNIVERSITY BUSINESS AND ACCOUNTING SERVICES DIVISION · 2016-12-07 · UNIVERSITY BUSINESS ... The...

UNIVERSITY BUSINESS

AND ACCOUNTING SERVICES DIVISION

University Business and Accounting Services has responsibility for all the general

accounting records and procedures and the preparation and interpretation of all financial

records, for the paying of all the University’s legally incurred obligations for materials,

services, and payrolls, and management of administrative and systems support for

business services. This includes collecting amounts due the University from the sale of

goods/services and certain specific cost reimbursable agreements and for development of

the University’s indirect cost recovery proposal.

University Business and Accounting Services also includes Administrative Services:

Campus Mail, Central Duplicating Services, Central Receiving, Central Office Supply,

Finance & Administration Records Management, Insurance and Claims Management, the

Administrative Services Warehouse, and Directory Assistance.

University Business and Accounting Services is also responsible to the Vice President for

Finance and Administration for the management, collection, control and custodianship of

all University funds and securities; for the administration and accounting for all funds

held in trust; and for the fiscal administration, accounting and reporting of student loan

funds.

The Vice President for Finance and Administration and his/her designees are the only

officers authorized to transact business in the name of the University of Georgia with

banking and financial institutions and with brokerage firms.

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Fiscal Compliance &

Educational Outreach

Crystal Rogers, Fiscal

Compliance Officer

Associate Controller

Financial Accounting and Reporting

Chad Cleveland

Procurement Officer

Procurement

Annette Evans

Manager

Accounts Payable

Jennifer Collins

Manager

Payroll

Julie Camp

Bursar

Bursar’s Division

Lisa McCleary

Associate VP and Controller

Holley W. Schramski

UNIVERSITY BUSINESS AND ACCOUNTING SERVICES

ORGANIZATION CHART

Associate Controller

Payroll and Global

Support

Bob McGee

Bursar

Bursar’s Office

Lisa McCleary

Manager

Student Accounts

Shannon Lay

Assistant Bursar

Accounts Receivable

Thérèse Hodges

Director

Accounting

Allison Davis

Property Control

Officer

Property Control

Penny Gheesling

Director

Contracts & Grants

Pam Ray

Admin Specialist I

Nancy Ingram

F&A IT Support

Chris Wilkins, IT

Director

Administrative Services

Division

Kathy McCarty, Asst

Director

Campus Mail

Central Duplicating

Central Receiving

Directory Assistance

Records Center

Insurance & Claims

Management Services

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UNIVERSITY BUSINESS AND ACCOUNTING SERVICES ACCOUNTING DEPARTMENT

The Accounting Department is responsible for the installation and administrative

direction of all general accounting records and procedures and the preparation and

interpretation of institutional financial reports. This responsibility includes preparation

and maintenance of the Chart of Accounts; maintenance of property records; preparation

of Facilities and Administrative cost proposals; review of specialized service center rates;

monthly reconciliation of University bank accounts; and the provision of information and

reports as required by the Georgia Department of Audits and Accounts and other entities.

Summary of Major Accomplishments

The Accounting Department is responsible for processing general accounting transactions

for the University. These transactions include, but are not limited to, journal voucher

processing, electronic ticket processing, auditing P-card transactions and issuance of

personnel activity reports. During Fiscal Year 2013, the following transactions were

processed by the Accounting Department:

Transactions Number Processed

Electronic Tickets

9,141

P-Card Transactions

99,662

Journal Vouchers

11,571

Personnel Activity Reports Issued

32,951

The Accounting Department completed the University’s Facilities & Administrative

(F&A) cost rate negotiations with the Division of Cost Allocation (DCA) of the

Department of Health and Human Services (DHHS) during FY 2013. The negotiation

resulted in an overall increase to the F&A rates.

The Accounting Department also continues to conduct classes on UGA Accounting

Procedures and UGA IMS and QMF Financial Accounting systems at the Training and

Development Center. These courses inform participants of the structure and different

types of accounts, how to read account status reports, how to access information on-line,

and how to query accounting data for ad hoc reports.

Summary of FY 2014 Goals

The Accounting Department plans to coordinate and implement procedures to monitor

the private use of facilities financed by tax-exempt bonds to ensure compliance with

Internal Revenue Codes. A tax-exempt bond compliance committee was created in April

of 2013. The committee has prepared a tax-exempt bond policy and procedures for

approval by Administration.

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The Accounting Department plans to work with Finance & Administration Information

Technology staff to create a web based application for submitting sales tax reports to the

Accounting Department. This new system will allow departments on campus to submit

the information in an electronic format to the Accounting Department for processing,

resulting in a paperless, more cost-efficient method of processing sales tax.

During FY 2014, the Accounting Department will work with Skidaway Institute of

Oceanography to integrate their financial accounting structure with the University.

Statistical Information

The following exhibits summarize statistical and financial data for Fiscal Year 2013:

Exhibit A Comparative Revenue Summary

Exhibit B Comparative Expenditure Summary

Exhibit C Current Unrestricted Funds – Excess of Revenue over

Expenditures

Exhibit D Summary of Distribution of Indirect Cost Recovery to

Departments

Organization Chart

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The University of Georgia

Comparative Revenue Summary

For the Year Ended June 30, 2013

2012-2013 2011-2012 2010-2011 2009-2010 2008-2009

Educational and General

Resident Instruction

Student Tuition and Fees $ 401,821,822.46 $ 380,640,826.52 $ 350,059,647.43 $ 315,239,589.61 $ 286,906,720.73

State Appropriations 292,816,194.00 293,911,241.00 310,789,985.00 294,605,282.00 361,329,017.00

Gifts, Grants and Contracts 177,821,774.01 184,770,647.04 181,939,466.02 170,432,708.67 167,694,449.99

Indirect Cost Recoveries 23,390,045.26 24,405,316.83 24,047,187.06 21,721,699.30 19,387,069.73

Endowment Income 1,818,444.55 1,487,478.77 1,518,060.69 1,304,828.16 1,031,509.41

Sales and Services 64,057,382.77 62,817,462.16 56,676,825.70 52,771,156.46 46,298,826.04

Other Sources 50,003,769.89 49,547,210.62 34,467,633.04 19,236,442.75 14,110,106.94

$ 1,011,729,432.94 $ 997,580,182.94 $ 959,498,804.94 $ 875,311,706.95 $ 896,757,699.84

Forestry Research

State Appropriations $ 2,502,530.00 $ 2,523,601.00 $ 2,633,323.00 $ 2,817,106.00 $ 3,015,318.00


Indirect Cost Recoveries 774,219.77 850,434.12 707,351.47 516,416.32 418,070.81

Sales and Services 80,398.26 86,646.97 166,975.50 59,326.49 53,575.50

Other Sources 530,119.76 381,518.31 446,458.69 562,257.46 711,164.27

$ 11,824,082.57 $ 11,604,463.20 $ 10,659,512.44 $ 9,406,071.32 $ 8,398,910.44

Forestry Cooperative Extension

State Appropriations 487,702.00 497,202.00 535,535.00 577,774.00 621,062.00

Gifts, Grants and Contracts 198,286.17 344,052.57 351,702.84 411,183.92 276,711.05



$ 913,541.96 $ 980,779.22 $ 935,840.82 $ 1,051,574.73 $ 919,659.43

Agricultural Experiment Stations

Federal Appropriations $ 5,237,464.60 $ 4,920,977.57 $ 4,214,051.08 $ 4,795,619.58 $ 5,847,566.89



Indirect Cost Recoveries 2,223,685.91 2,518,143.84 2,405,448.88 2,343,603.39 2,513,932.17


Other Sources 677,568.88 979,891.60 665,292.87 674,132.47 36,569.31

$ 76,606,400.28 $ 77,521,167.89 $ 76,264,840.12 $ 76,532,951.25 $ 80,919,541.49

Cooperative Extension Service

Federal Appropriations $ 7,336,429.83 $ 6,886,588.61 $ 6,184,941.80 $ 5,969,403.91 $ 8,637,773.70





Other Sources 61,590.00 249,155.50 72,181.00 37,762.18 39,929.55

$ 59,936,611.93 $ 58,010,324.02 $ 58,726,359.67 $ 61,337,180.77 $ 65,358,030.35

Marine Extension Service


Gifts, Grants and Contracts 918,841.11 695,123.16 822,892.98 1,063,639.85 1,304,904.90


Endowment Income 2,000.00 1,000.00 1,000.00 2,000.00


$ 2,751,234.97 $ 2,496,860.42 $ 2,713,724.59 $ 3,044,076.94 $ 3,495,476.35

Marine Institute

State Appropriations $ 707,566.00 $ 704,136.00 $ 749,746.00 $ 806,716.00 $ 883,417.00

Gifts, Grants and Contracts 488,094.78 405,810.91 414,918.39 466,460.65 417,092.32


Sales and Services

Other Sources 22,144.04 24,587.63 25,016.62 27,283.14 28,144.92

$ 1,259,627.82 $ 1,193,345.73 $ 1,255,120.97 $ 1,366,935.40 $ 1,378,777.04

EXHIBIT A Page 1 of 2

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Comparative Revenue Summary


2012-2013 2011-2012 2010-2011 2009-2010 2008-2009

Educational and General (Continued)

Veterinary Medicine Experiment Station


Veterinary Teaching Hospital



Other Sources 655.48 1,287.27 38.00 (1,168.78)

$ 11,880,479.98 $ 10,968,347.40 $ 10,840,944.01 $ 9,971,687.22 $ 9,858,733.94

Minority Business Enterprises

State Appropriations $ $ $ $ $ 443,314.00

Athens & Tifton Veterinary Lab

State Appropriations $ $ $ $ $ 31,663.00

Gifts, Grants and Contracts 549,369.76 5,593,896.09 5,924,016.51 5,429,844.86 5,848,865.82


Sales and Services 5,527,965.25 476,690.66 440,758.18 170,635.68 43,052.58

$ 6,114,123.00 $ 6,126,290.15 $ 6,401,780.11 $ 5,611,776.84 $ 5,937,667.35

Vet. Med. Agriculture Research


$ 690,398.00 $ 704,212.00 $ 741,650.00 $ 797,680.00 $ 857,425.00

Student Activities

Student Activity Fees $ 6,059,303.32 $ 6,106,124.80 $ 5,889,325.45 $ 5,331,162.46 $ 4,557,089.18

Other Sources 2,400,086.80 2,444,276.06 2,456,947.86 3,291,452.21 2,415,643.84

$ 8,459,390.12 $ 8,550,400.86 $ 8,346,273.31 $ 8,622,614.67 $ 6,972,733.02

Total Educational and General $ 1,193,944,994.57 $ 1,177,551,651.83 $ 1,138,296,632.98 $ 1,055,109,690.09 $ 1,083,504,817.25

Auxiliary Enterprises $ 162,788,026.35 $ 161,125,150.98 $ 151,983,117.53 $ 145,736,036.93 $ 139,650,913.46

Federal Stimulus

Other Sources $ $ $ $ 57,269,298.00 $ 3,578,412.00

$ 0.00 $ 0.00 $ 0.00 $ 57,269,298.00 $ 3,578,412.00

$ 1,356,733,020.92 $ 1,338,676,802.81 $ 1,290,279,750.51 $ 1,258,115,025.02 $ 1,226,734,142.71


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Comparative Expenditure Summary


2012-2013 2011-2012 2010-2011 2009-2010 2008-2009



Instruction $ 258,843,168.96 $ 249,039,250.52 $ 237,229,592.08 $ 202,528,797.27 $ 235,376,749.24

Research 233,551,322.39 231,577,240.05 217,912,325.06 183,592,293.58 204,419,958.42

Public Service 91,717,651.61 91,583,383.65 89,744,660.79 89,236,414.73 97,661,939.92

Academic Support 76,322,421.88 82,189,801.59 80,361,097.76 72,845,121.49 74,179,990.45

Student Services 31,895,862.87 38,049,482.79 25,978,716.83 24,488,760.90 24,533,235.50

Institutional Support 79,195,023.93 68,499,043.63 67,813,266.48 68,116,638.29 68,490,643.05

Physical Plant 108,575,011.75 105,205,960.74 119,727,839.11 109,148,428.43 97,853,425.11

Scholarships and Fellowships 134,498,036.46 129,391,000.18 126,916,006.77 115,394,940.27 103,965,486.71

$ 1,014,598,499.85 $ 995,535,163.15 $ 965,683,504.88 $ 865,351,394.96 $ 906,481,428.40

Forestry Research

Research $ 10,984,996.56 $ 10,617,869.88 $ 9,201,828.70 $ 8,408,111.40 $ 7,219,958.65

Physical Plant 771,753.43 777,311.83 924,335.14 859,922.13 1,030,221.94

Scholarships and Fellowships 7,212.75 7,700.00 1,100.00 3,300.00

$ 11,763,962.74 $ 11,395,181.71 $ 10,133,863.84 $ 9,269,133.53 $ 8,253,480.59

Forestry Cooperative Extension

Public Service $ 901,629.34 $ 957,504.72 $ 927,554.78 $ 1,025,744.06 $ 910,548.67

Agricultural Experiment Station

Research $ 70,362,736.18 $ 71,364,721.61 $ 71,183,365.17 $ 70,527,301.46 $ 72,490,994.43

Academic Support 252,564.53 272,806.54 273,664.55 268,494.81 186,492.43

Physical Plant 5,695,820.04 4,948,567.06 4,881,723.60 4,896,737.42 5,382,053.94

Scholarships and Fellowships 232,348.68 174,778.58 167,466.03 109,557.46 95,220.39

$ 76,543,469.43 $ 76,760,873.79 $ 76,506,219.35 $ 75,802,091.15 $ 78,154,761.19

Cooperative Extension Service

Public Service $ 57,175,474.30 $ 55,192,682.96 $ 56,193,241.54 $ 58,809,169.18 $ 62,728,164.79

Physical Plant 2,462,324.57 2,428,464.73 2,401,615.37 2,496,127.94 2,276,373.53

Scholarships and Fellowships 9,442.84 1,685.00 8,000.00

$ 59,647,241.71 $ 57,622,832.69 $ 58,602,856.91 $ 61,305,297.12 $ 65,004,538.32

Marine Extension Service

Instruction $ $ -24,694.32 $ 24,694.32 $ $

Research 832,087.45 684,048.89 728,575.59 809,400.42 970,430.11

Public Service 1,820,160.18 1,734,658.89 1,838,423.33 2,080,630.67 2,318,678.43

Physical Plant 96,987.34 101,846.96 121,031.35 154,027.42 204,433.63

Scholarships and Fellowships 2,000.00 1,000.00 1,000.00 2,000.00

$ 2,751,234.97 $ 2,496,860.42 $ 2,713,724.59 $ 3,044,058.51 $ 3,495,542.17

Marine Institute

Research $ 1,198,794.19 $ 1,177,666.56 $ 1,134,936.23 $ 1,291,599.39 $ 1,315,512.50

Physical Plant 72,218.96 67,706.97 66,325.78 34,856.00 57,568.04

Scholarships and Fellowships 12,100.00

$ 1,271,013.15 $ 1,245,373.53 $ 1,201,262.01 $ 1,338,555.39 $ 1,373,080.54

Veterinary Medicine Experiment Station

Research $ 1,779,671.00 $ 1,815,278.00 $ 1,911,782.00 $ 2,055,434.00 $ 2,206,849.00

Veterinary Medicine Teaching Hospital

Academic Support $ 13,237,340.43 $ 11,382,710.83 $ 9,551,491.01 $ 9,380,064.82 $ 9,810,920.37

Minority Business Enterprises

Public Service $ $ $ $ $ 443,314.00

Athens and Tifton Veterinary Lab

Research $ 330,961.37 $ 279,806.11 $ 394,381.34 $ 103,086.15 $ 97,558.60

Public Service 5,522,537.43 5,889,020.81 5,936,805.62 5,481,415.66 5,850,603.39

$ 5,853,498.80 $ 6,168,826.92 $ 6,331,186.96 $ 5,584,501.81 $ 5,948,161.99

Vet. Med. Agricultural Research

Research $ 690,398.00 $ 704,212.00 $ 741,650.00 $ 797,680.00 $ 857,425.00

Student Activities

Student Services $ 7,979,110.09 $ 7,578,357.13 $ 7,659,776.04 $ 9,883,593.98 $ 6,931,481.23

Total Educational and General $ 1,197,017,069.51 $ 1,173,663,174.89 $ 1,141,964,872.37 $ 1,044,837,549.33 $ 1,089,871,531.47

Auxiliary Enterprises $ 155,567,360.86 $ 152,886,509.25 $ 152,620,737.51 $ 133,938,297.64 $ 131,101,902.55

Federal Stimulus

Instruction $ $ $ $ 34,118,475.61 $ 2,068,252.21

Research 23,150,822.39 1,510,159.79

$ 0.00 $ 0.00 $ 0.00 $ 57,269,298.00 $ 3,578,412.00

$ 1,352,584,430.37 $ 1,326,549,684.14 $ 1,294,585,609.88 $ 1,236,045,144.97 $ 1,224,551,846.02

EXHIBIT B

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Current Unrestricted Funds

Excess of Revenue Over Expenditures


Revenue Less

Revenue Expenditures Expenditures


Resident Instruction $ 832,364,214.38 $ 835,233,281.29 $ -2,869,066.91

Forestry Research 3,887,267.79 3,827,147.96 60,119.83

Forestry Cooperative Extension 715,255.79 703,343.17 11,912.62

Agricultural Experiment Station 49,038,901.77 48,975,970.92 62,930.85

Cooperative Extension Service 48,399,294.17 48,109,923.95 289,370.22

Marine Extension Service 1,830,393.86 1,830,393.86

Marine Institute 771,533.04 782,918.37 -11,385.33

Veterinary Medicine

Experiment Station 1,779,671.00 1,779,671.00

Veterinary Teaching Hospital 11,880,479.98 13,237,340.43 -1,356,860.45

Athens & Tifton Veterinary Lab 5,564,753.24 5,304,129.04 260,624.20

Vet Med Agriculture Research 690,398.00 690,398.00

Student Activities 8,459,390.12 7,979,110.09 480,280.03

Total Educational and General $ 965,381,553.14 $ 968,453,628.08 $ -3,072,074.94

Auxiliary Enterprises

Student Affairs $ 63,920,422.69 $ 49,861,670.36 $ 14,058,752.33

Business and Finance 64,312,556.36 55,145,636.35 9,166,920.01

Continuing Education 8,191,513.38 6,523,285.35 1,668,228.03

Institute Press 134,409.76 252,030.07 -117,620.31

The Press 2,196,544.48 2,168,462.25 28,082.23

Museum Gift Shop 43,696.92 38,458.79 5,238.13

Botanical Garden Gift Shop and Cafe 102,231.97 93,719.13 8,512.84

Law School Coffee Shop 3,089.34 3,068.13 21.21

Intercollegiate Athletics 23,883,561.45 23,883,561.45

Total Auxiliary Enterprises $ 162,788,026.35 $ 137,969,891.88 $ 24,818,134.47

$ 1,128,169,579.49 $ 1,106,423,519.96 $ 21,746,059.53

EXHIBIT C

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UNIVERSITY OF GEORGIA AND UNIVERSITY OF GEORGIA RESEARCH FOUNDATION

SUMMARY OF DISTRIBUTION OF INDIRECT (F&A) COST RECOVERY TO DEPARTMENTS

FY2014

(BASED ON ACTUAL EARNED FOR FY 2013)

UNIT DEPARTMENT NAME

UGA

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INSTRUCTIO

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UGA

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UGA RETURN

RESEARCH

TOTAL UGA

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AND UGARF

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COLLEGE OF AGRIC & ENVIRON SCIENCE

094 AG - DEAN & DIRECTORS 66.55 0.00 1,649.08 1,715.63 477.76 2,193.39

150 ASSOC DEAN'S OFFICE, ACADEMIC AFFAIRS 1,583.28 0.00 0.00 1,583.28 0.00 1,583.28

151 AGRICULTURAL & APPLIED ECONOMICS 133.10 0.00 352.09 485.19 485.16 970.35

152 BIOLOGICAL AGRICUL ENGINEERING 523.16 505.84 13,948.65 14,977.65 13,962.05 28,939.70

153 CROP & SOIL SCIENCES 937.29 0.00 740.64 1,677.93 1,472.66 3,150.59

154 ANIMAL AND DAIRY SCIENCE 0.00 0.00 154.65 154.65 154.65 309.30

156 FOOD SCIENCE & TECHNOLOGY 0.00 505.84 1,212.83 1,718.67 1,212.83 2,931.50

157 HORTICULTURE 1,588.77 0.00 494.26 2,083.03 494.26 2,577.29

158 PLANT PATHOLOGY 0.00 0.00 3,228.97 3,228.97 3,228.97 6,457.94

705 AG. LEAD, EDUC & COMM 7,918.09 0.00 0.00 7,918.09 0.00 7,918.09

709 OFFICE OF GLOBAL PROGRAMS 0.00 0.00 5,712.91 5,712.91 5,712.91 11,425.82

724 OFFICE OF DIVERSITY RELATIONS 1,159.22 0.00 0.00 1,159.22 0.00 1,159.22

781 CENTER FOR FOOD SAFETY 0.00 337.23 454.00 791.23 454.00 1,245.23

TOTAL 13,909.46 1,348.91 27,948.08 43,206.45 27,655.25 70,861.70

COLLEGE OF ARTS & SCIENCES

086 MUSEUM OF NATURAL HISTORY 0.00 0.00 194.95 194.95 194.95 389.90

093 GENETICS 0.00 0.00 106,789.79 106,789.79 106,789.19 213,578.98

100 SCHOOL OF MARINE PROGRAMS 0.00 0.00 102,776.85 102,776.85 102,612.77 205,389.62

104 ANTHROPOLOGY 0.00 0.00 6,903.13 6,903.13 6,595.63 13,498.76

163 ARTS & SCIENCES - DEAN'S OFFICE 0.00 0.00 0.00 0.00 0.00 0.00

164 ART 0.00 0.00 1,366.89 1,366.89 1,366.89 2,733.78

165 BIOLOGICAL SCIENCES 0.00 0.00 3,204.13 3,204.13 3,204.13 6,408.26

166 BIOCHEMISTRY & MOLECULAR BIOLOGY 0.00 0.00 187,594.24 187,594.24 187,593.11 375,187.35

167 PLANT BIOLOGY 0.00 0.00 80,255.86 80,255.86 80,255.40 160,511.26

168 CHEMISTRY 152.51 0.00 107,427.15 107,579.66 107,426.53 215,006.19

169 CLASSICS 0.00 0.00 0.00 0.00 0.00 0.00

170 COMPARATIVE LITERATURE 0.00 0.00 2,798.54 2,798.54 2,798.54 5,597.08

171 THEATRE & FILM STUDIES 515.82 0.00 0.00 515.82 0.00 515.82

173 ENGLISH 0.00 0.00 0.00 0.00 0.00 0.00

175 GEOGRAPHY 1,059.18 260.98 9,482.33 10,802.49 9,482.25 20,284.74

176 GEOLOGY 0.00 0.00 12,131.80 12,131.80 12,131.73 24,263.53

EXHIBIT D Page 1 of 6

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FY2014



UGA

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INSTRUCTIO

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UGA

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PUBLIC

SERVICE

UGA RETURN

RESEARCH

TOTAL UGA

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UGARF

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AND UGARF

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181 MATHEMATICS 18.81 0.00 24,986.99 25,005.80 24,986.80 49,992.60

182 MICROBIOLOGY 0.00 0.00 95,765.09 95,765.09 95,764.54 191,529.63

185 PHYSICS AND ASTRONOMY 457.52 0.00 68,058.55 68,516.07 68,058.17 136,574.24

187 PSYCHOLOGY 0.00 0.00 49,727.19 49,727.19 49,727.06 99,454.25

189 ROMANCE LANGUAGES 0.00 0.00 3,877.82 3,877.82 0.00 3,877.82

190 SOCIOLOGY 0.00 0.00 31,284.33 31,284.33 31,284.33 62,568.66

191 COMMUNICATION STUDIES 0.00 0.00 4,058.03 4,058.03 4,058.03 8,116.06

193 STATISTICS 0.00 0.00 12,180.76 12,180.76 12,180.70 24,361.46

194 CELLULAR BIOLOGY 0.00 0.00 94,943.48 94,943.48 94,943.04 189,886.52

540 COMPUTER SCIENCE 0.00 0.00 25,534.65 25,534.65 25,534.52 51,069.17

548 CTR FOR COMP QUANTUM CHEMISTRY 0.00 0.00 8,232.08 8,232.08 8,232.05 16,464.13

782 INST OF ARTIFICIAL INTELLIGENCE 0.00 0.00 0.00 0.00 0.00 0.00

787 INST LTN AMER CARIBEAN 3,888.66 0.00 0.00 3,888.66 0.00 3,888.66

788 INST NATIVE AMERICAN STUDIES 0.00 181.82 0.00 181.82 0.00 181.82

TOTAL 6,092.50 442.80 1,039,574.63 1,046,109.93 1,035,220.36 2,081,330.29

COLLEGE OF EDUCATION

216 EDUCATION - DEAN'S OFFICE 16,852.22 11,380.13 13,267.18 41,499.53 13,257.89 54,757.42

218 COE CENTERS 0.00 45,552.11 31,029.17 76,581.28 24,937.77 101,519.05

229 LANGUAGE & LITERACY ED 3,361.38 0.00 0.00 3,361.38 0.00 3,361.38

234 KINESIOLOGY 0.00 0.00 28,400.37 28,400.37 28,400.22 56,800.59

241 LIFELONG ED, ADMIN & POLICY 0.00 155.77 3,431.78 3,587.55 3,431.75 7,019.30

242 COMM SCI & SPECIAL ED 1,823.12 263.74 2,969.27 5,056.13 2,969.24 8,025.37

243 COUNSELING & HUMAN DEVELOPMENT 0.00 0.00 1,575.74 1,575.74 1,575.73 3,151.47

244 ED PSYCHOLOGY & INST TECHNOLOGY 0.00 131.66 9,397.34 9,529.00 9,397.32 18,926.32

245 ELEMENTARY & SOCIAL STUDIES 76.67 0.00 5,173.07 5,249.74 5,173.04 10,422.78

246 MATHEMATICS & SCIENCE ED 131.59 117.49 31,351.00 31,600.08 31,350.79 62,950.87

248 WKFORCE LEADERSHIP & SOC FND 131.59 363.60 926.62 1,421.81 926.59 2,348.40

TOTAL 22,376.57 57,964.50 127,521.54 207,862.61 121,420.34 329,282.95

COLLEGE OF ENGINEERING

722 COLLEGE OF ENGINEERING 1,150.05 4,102.89 41,839.81 47,092.75 41,839.49 88,932.24


J-10



FY2014



UGA

RETURN

INSTRUCTIO

N

UGA

RETURN

PUBLIC

SERVICE

UGA RETURN

RESEARCH

TOTAL UGA

RETURN

UGARF

RETURN

TOTAL UGA

AND UGARF

RETURN

COLLEGE OF ENVIRONMENT &DESIGN

250 COLLEGE ENVIRONMENT & DESIGN 0.00 0.00 1,077.88 1,077.88 1,077.87 2,155.75

COLLEGE OF FAMILY & CONSUM SCIENCE

254 COLLEGE OF FAMILY & CONSUM SCIENCE 11,268.69 77,683.09 40,555.27 129,507.05 40,514.14 170,021.19

580 CHILD & FAMILY DEVELOPMENT 0.00 0.00 2,288.86 2,288.86 2,288.84 4,577.70

581 FOOD & NUTRITION 1.74 119.98 7,311.86 7,433.58 7,311.84 14,745.42

582 HOUSING & CONSUMER ECONOMICS 171.23 0.00 0.61 171.84 0.61 172.45

584 INST ON HUMAN DEV & DISABILITY 0.00 4,306.20 0.00 4,306.20 (0.01) 4,306.19

TOTAL 11,441.66 82,109.27 50,156.60 143,707.53 50,115.42 193,822.95

COLL OF JOURNALISM & MASS COMM

257 COLL OF JOURNALISM & MASS COMM 0.00 0.00 561.49 561.49 561.47 1,122.96

COLLEGE OF PHARMACY

571 PHARMACEUTICAL & BIOMED SCIENCE 0.00 0.00 68,043.77 68,043.77 67,971.92 136,015.69

572 DIV NON-TRAD EDUC & OU 0.00 3,040.75 0.00 3,040.75 0.00 3,040.75

575 CLINICAL AND ADMIN PHARMACY 0.00 0.00 20,656.01 20,656.01 20,655.91 41,311.92

TOTAL 0.00 3,040.75 88,699.78 91,740.53 88,627.83 180,368.36

COLLEGE OF PUBLIC HEALTH

546 GERONTOLOGY 0.00 0.00 0.00 0.00 0.00 0.00

715 ENVIRONMENTAL HEALTH SCIENCE 0.00 0.00 7,763.51 7,763.51 7,763.40 15,526.91

766 HEALTH PROMOTION & BEHAVIOR 0.00 5,540.93 5,994.21 11,535.14 5,994.03 17,529.17

770 COLLEGE PUBLIC HEALTH DEAN'S OFFICE 0.00 29,073.65 75,145.01 104,218.66 74,687.17 178,905.83

771 HEALTH POLICY AND MANAGEMENT 0.00 0.00 1,208.42 1,208.42 1,208.34 2,416.76

792 INST HLT MGN MASS DSTR DEFENSE 0.00 0.00 0.00 0.00 0.00 0.00

793 EPIDEMIOLOGY & BIOSTATISTICS 0.00 0.00 1,460.73 1,460.73 1,460.61 2,921.34

TOTAL 0.00 34,614.58 91,571.88 126,186.46 91,113.55 217,300.01


J-11



FY2014



UGA

RETURN

INSTRUCTIO

N

UGA

RETURN

PUBLIC

SERVICE

UGA RETURN

RESEARCH

TOTAL UGA

RETURN

UGARF

RETURN

TOTAL UGA

AND UGARF

RETURN

COLLEGE OF VETERINARY MEDICINE

188 POPULATION HEALTH 0.00 0.00 11,577.42 11,577.42 11,577.39 23,154.81

208 VETERINARY MEDICINE - DEAN'S OFFICE 0.00 0.00 583.10 583.10 583.11 1,166.21

209 ANATOMY AND RADIOLOGY 0.00 0.00 1,974.90 1,974.90 1,974.89 3,949.79

210 SMALL ANIMAL MEDICINE/SURGERY 0.00 0.00 15,423.58 15,423.58 15,204.11 30,627.69

211 INFECTIOUS DISEASES 0.00 0.00 255,060.18 255,060.18 255,058.80 510,118.98

212 PATHOLOGY 279.67 1,049.98 25,567.58 26,897.23 25,567.42 52,464.65

213 PHYSIOLOGY AND PHARMACOLOGY 0.00 0.00 34,683.14 34,683.14 34,682.93 69,366.07

230 LARGE ANIMAL MEDICINE 0.00 0.00 6,634.02 6,634.02 6,634.02 13,268.04

694 WILDLIFE DISEASE STUDY 0.00 20,924.25 25,026.39 45,950.64 25,078.52 71,029.16

TOTAL 279.67 21,974.23 376,530.31 398,784.21 376,361.19 775,145.40

EUGENE ODUM SCHOOL OF ECOLOGY

551 SCHOOL OF ECOLOGY 0.00 1,440.24 55,135.97 56,576.21 53,158.89 109,735.10

LIBRARIES - GENERAL

265 LIBRARIES-GENERAL OPERATIONS 0.00 678.94 0.00 678.94 0.00 678.94

SCH OF PUBLIC & INTL AFFAIRS

576 CNTR FOR INTERNTL TRADE & SEC 0.00 32,892.55 7,046.85 39,939.40 7,046.79 46,986.19

577 POLITICAL SCIENCE 0.00 0.00 611.11 611.11 0.00 611.11

578 INTERNATIONAL AFFAIRS - SPIA 0.00 0.00 730.33 730.33 730.33 1,460.66

579 PUBLIC ADMIN & POLICY 0.00 0.00 2,910.48 2,910.48 2,910.46 5,820.94

TOTAL 0.00 32,892.55 11,298.77 44,191.32 10,687.58 54,878.90

SCHOOL OF FOREST RESOURCES

251 SCHOOL FORESTRY & NATURAL RES 0.00 2,373.10 961.27 3,334.37 961.27 4,295.64

SCHOOL OF LAW

258 SCHOOL OF LAW 0.00 4,332.67 0.00 4,332.67 0.00 4,332.67


J-12



FY2014



UGA

RETURN

INSTRUCTIO

N

UGA

RETURN

PUBLIC

SERVICE

UGA RETURN

RESEARCH

TOTAL UGA

RETURN

UGARF

RETURN

TOTAL UGA

AND UGARF

RETURN

SCHOOL OF SOCIAL WORK

263 SCHOOL OF SOCIAL WORK 0.00 171.09 789.27 960.36 789.27 1,749.63

SR VP ACADEMIC AFFAIRS UNITS

021 GEORGIA MUSEUM OF ART 3,003.83 480.74 0.00 3,484.57 0.00 3,484.57

335 INSTITUTE OF HIGHER EDUCATION 0.00 0.00 3,109.44 3,109.44 3,109.45 6,218.89

740 INSTITUTIONAL DIVERSITY 0.00 0.00 14,293.72 14,293.72 14,282.86 28,576.58

TOTAL 3,003.83 480.74 17,403.16 20,887.73 17,392.31 38,280.04

TERRY COLLEGE OF BUSINESS

197 MANAGEMENT INFORMATION SYSTEMS 0.00 0.00 5,767.52 5,767.52 5,767.49 11,535.01

200 ECONOMICS 0.00 0.00 1,544.34 1,544.34 1,544.32 3,088.66

201 MANAGEMENT 0.00 0.00 5,265.88 5,265.88 5,265.88 10,531.76

204 INS/LEGAL STUD & REAL 0.00 0.00 402.48 402.48 402.47 804.95

205 SIMON S SELIG JR CTR ECON GROW 0.00 1,459.94 0.00 1,459.94 0.00 1,459.94

TOTAL 0.00 1,459.94 12,980.22 14,440.16 12,980.16 27,420.32

VP FOR INSTRUCTION UNITS

079 DIV OF ACADEMIC ENHANCEMENT 0.00 12,093.81 0.00 12,093.81 0.00 12,093.81

VP FOR PUBLIC SERVICE & OUTREACH UNITS

006 VP PUBLIC SERVICE & OUTREACH 0.00 8,829.30 0.00 8,829.30 0.00 8,829.30

011 BOTANICAL GARDEN 0.00 2,863.18 383.39 3,246.57 383.39 3,629.96

206 SMALL BUSINESS DEVELOPMENT CTR 0.00 63,470.81 0.00 63,470.81 0.00 63,470.81

334 CARL VINSON INSTITUTE OF GOVERNMENT 0.00 115.32 0.00 115.32 0.00 115.32

336 CARL VINSON INSTITUTE OF GOVT 0.00 51,961.62 73.86 52,035.48 73.84 52,109.32

345 FANNING INSTITUTE 0.00 2,972.34 195.12 3,167.46 195.11 3,362.57

538 OFFICE OF INFO TECH OUTREACH SERVICE 0.00 19,948.27 0.00 19,948.27 0.00 19,948.27

746 SEA GRANT PROGRAM 0.00 0.00 21,739.38 21,739.38 21,739.28 43,478.66

TOTAL 0.00 150,160.84 22,391.75 172,552.59 22,391.62 194,944.21


J-13



FY2014



UGA

RETURN

INSTRUCTIO

N

UGA

RETURN

PUBLIC

SERVICE

UGA RETURN

RESEARCH

TOTAL UGA

RETURN

UGARF

RETURN

TOTAL UGA

AND UGARF

RETURN

VP FOR RESEARCH UNITS

005 VP OFFICE FOR RESEARCH 0.00 0.00 676.94 676.94 276.95 953.89

220 BIOENERGY SYSTEMS RESEARCH 0.00 196.28 40.62 236.90 40.62 277.52

267 SAVANNAH RIVER ECOLOGY LAB 0.00 0.00 70,268.46 70,268.46 61,959.86 132,228.32

269 RESEARCH BUSINESS SERVICE 0.00 0.00 31.01 31.01 0.00 31.01

274 INSTITUTE FOR BEHAVIORAL RESEARCH 0.00 3,162.82 174,912.10 178,074.92 156,989.65 335,064.57

374 CTR TROP EMERGING GLOB DISEASE 0.00 0.00 80,681.83 80,681.83 80,273.78 160,955.61

380 CTR FOR APPLIED ISOTOPE STUDY 0.00 0.00 190.84 190.84 481.81 672.65

549 COMPLEX CARBOHYDRATE CENTER 0.00 0.00 401,007.56 401,007.56 401,005.21 802,012.77

553 INSTITUTE OF BIOINFORMATICS 0.00 0.00 17,884.31 17,884.31 17,884.23 35,768.54

732 BIOMED & HEALTH SCI INSTITUTE 0.00 0.00 10,589.43 10,589.43 8,548.88 19,138.31

746 SEA GRANT PROGRAM 0.00 0.00 0.00 0.00 0.00 0.00

757 CANCER CENTER OF EXCELLENCE 0.00 0.00 20,411.01 20,411.01 20,410.88 40,821.89

TOTAL 0.00 3,359.10 776,694.11 780,053.21 747,871.87 1,527,925.08

VP FOR STUDENT AFFAIRS UNITS

135 CAMPUS LIFE 0.00 0.00 0.00 0.00 0.00 0.00

711 DISABILITY RESOURCE CENTER 0.00 0.00 0.00 0.00 0.00 0.00

TOTAL 0.00 0.00 0.00 0.00 0.00 0.00

GRAND TOTAL 58,253.74 415,040.95 2,743,136.52 3,216,431.21 2,700,225.74 5,916,656.95

Small Grants Program 14,563.44 103,760.24 450,000.00 568,323.67


J-14

Director of Accounting

Allison Davis


ACCOUNTING DEPARTMENT

Sr. Financial

Accountant

Chris Burback

Sr. Financial

Accountant

Elisa Collins

Sr. Cost

Accountant

Celise Elder

Sr. Accountant

Terri Akers

Accountant

Paula Bond Accountant

Holly Byrd Accountant

Ashley Bow

Admin Associate

Jennifer Mobley

J-15

UNIVERSITY BUSINESS AND ACCOUNTING SERVICES ACCOUNTS PAYABLE DEPARTMENT

The Accounts Payable department is responsible for examining all accounts, claims and

demands against the University of Georgia and for making payment for all of the

University’s legally incurred obligations for materials and services other than payrolls. The

department ensures that payments are made and documented in compliance with University

policies and procedures. The Accounts Payable department also is responsible for

maintaining records in compliance with federal and state regulations and submitting reports

to federal and state agencies.


During Fiscal Year 2013, the Accounts Payable department disbursed $665,843,929 in

expenditures. The department processed 264,230 invoices, issued 124,364 checks, and

initiated 996 wire transfers and 652 ACH transfers.

In conjunction with Enterprise Information Technology Services (EITS), Accounts Payable

removed the social security number from the Electronic Check Request System and the travel

authorization process. Social security numbers were replaced with new identification

numbers for individuals in the Web-based payment and authorization systems and in the

mainframe system.

Accounts Payable worked with Procurement to create and launch a new vendor registration

Web site. Vendors can now submit their information electronically which saves staff time

and reduces errors.

In an effort to reduce administrative burden for the University, Accounts Payable and EITS

successfully integrated a payment information feed from the University’s Financial

Accounting System into the procure-to-pay system, UGAmart. Users can now locate invoice

payment information within UGAmart.

The Accounts Payable department contracted a vendor to scan paper invoices, convert them

to cXML documents, and import them electronically to UGAmart. Accounts Payable staff no

longer has to manually create invoices in UGAmart, which has greatly increased the accuracy

of invoice data and improved invoice processing efficiency.

Working with the Office of International Education, Accounts Payable implemented a new

Value Added Tax (VAT) recovery process after a new contract for reclamation services was

awarded. Accounts Payable, the Office of International Education, and the contractor worked

together to present a training session for campus units with programs abroad.

Accounts Payable, as directed by the State Accounting Office and the Board of Regents,

implemented new travel regulations for the University of Georgia on November 1, 2012.

J-16

In February, Accounts Payable released a new travel distribution reporting mechanism within

the Electronic Check Request System. The improvement eliminates the need for the paper

distribution form. Improvements were also made to other documentation requirements to

help reduce administrative burden for the University.

The department began implementation of the State’s online travel booking system which will

allow UGA travelers to gain access to discounted airfare rates. These discounted rates are

only available to travelers booking through this system. The system will be piloted by a small

group of travelers early in FY 2014 and is expected to be released to all employees later in

the fiscal year.

Accounts Payable created a disaster recovery plan using the software system provided by the

Office of Emergency Preparedness.

Accounts Payable hosted a training session at the Georgia Center for those who use the

payables systems. Over two-hundred University employees attended.

Ten online training demonstrations were created to assist University personnel who process

payments. These demonstrations are available on the Accounts Payable Web site.

Accounts Payable conducted campus training on relocation procedures and general

introductory to Accounts Payable courses.


Accounts Payable will conduct a campus-wide rollout of the Concur online travel booking

tool.

The department will participate in the instruction of courses for the Fiscal Certification

Program. Courses will include Travel at UGA, Accounts Payable, Relocation Expenses,

Employee vs. Independent Contractor, and Purchasing Food at UGA.

After participating in discussions on export control, Accounts Payable plans to gain access,

through the Board of Regents, to Visual Compliance. Visual Compliance will allow

Accounts Payable to verify if companies and individuals are eligible to receive payment,

ensuring that they are not barred by the federal government.

The Accounts Payable department will create an off-site office at the Administrative Services

Warehouse. This office will contain everything needed to print checks, transmit bank files,

and issue direct deposit notifications in the event of a disaster that would prevent the

Business Services Building from being accessed.

J-17


The following exhibits contain statistical information presenting the results of the operation

of the Accounts Payable office during the past year. The financial charts provide comparative

data broken down into various categories to assist in analyzing the payments processed by

the University.

Exhibit A Vendor Analysis Summary

Exhibit B Summary of Payment Activity

Exhibit C Summary of Effort

Exhibit D Comparative Report of Disbursements

Exhibit E Increase or Decrease in Comparative Disbursements

Exhibit F Schedule of Electronic Payments

Exhibit G Summary of Electronic Documents Processed

Exhibit H Summary of Paper Check Requests Processed

Exhibit I Summary of Travel Expenditures

Organization Chart

J-18


Vendor Analysis Summary

Fiscal Year End June 30, 2013

FY 2013 FY 2012

Category Current TYD Current TYD Change

Expenditures FY 2013 FY 2012

Company 614,911,188$ 582,110,774$ 32,800,414$

Library 3,530,452$ 3,003,275$ 527,177$

Individuals 24,640,511$ 21,712,887$ 2,927,624$

Stipends 2,011,622$ 2,227,094$ (215,472)$

Trust Dept 20,750,156$ 26,168,966$ (5,418,810)$

665,843,929$ 635,222,996$ 30,620,933$

Invoices FY 2013 FY 2012

Company 176,777 166,523 10,254

Library 3,195 2,701 494

Individuals 61,966 57,835 4,131

Stipends 9,004 10,863 (1,859)

Trust Dept 13,288 16,809 (3,521)

264,230 254,731 9,499

Checks FY 2013 FY 2012

Company 56,981 53,001 3,980

Library 1,242 1,082 160

Individuals 46,515 42,976 3,539

Stipends 8,491 10,297 (1,806)

Trust Dept 11,135 13,559 (2,424)

124,364 120,915 3,449

Vendors FY 2013 FY 2012

Company 10,910 11,988 (1,078)

Library 268 265 3

Individuals 19,672 14,795 4,877

Stipends 8,489 10,293 (1,804)

Trust Dept 11,135 13,559 (2,424)

50,474 50,900 (426)

EXHIBIT A

J-19

Accounts Payable Department

Summary of Payment Activity


# Net #

Category Payments Amount Invoices

Company 56,981 $614,911,188 176,777

Library 1,242 $3,530,452 3,195

Individual 46,515 $24,640,511 61,966

Stipend 8,491 $2,011,622 9,004

Student Financial Aid 11,135 $20,750,156 13,288

TOTALS 124,364 $665,843,929 264,230

EXHIBIT B

J-20


Summary of Effort


# PaymentsCheck Amount # Invoices # Vendors # Checks Check $ # Invoices

Companies 56,981 614,911,188$ 176,777 10,910 46% 92% 67%

Individuals 46,515 24,640,511$ 61,966 19,672 37% 4% 24%

Stipends 8,491 2,011,622$ 9,004 8,489 7% 0% 3%

Full Effort * 111,987 641,563,320$ 247,747 39,071 90% 96% 94%

Trust Dept. 11,135 20,750,156$ 13,288 11,135 9% 3% 5%

Library 1,242 3,530,452$ 3,195 265 1% 1% 1%

Delegated ** 12,377 24,280,609$ 16,483 11,400 10% 4% 6%

TOTAL 124,364 665,843,929$ 264,230 50,471 100% 100% 100%

* Full Effort - indicates that Accounts Payable has audited the invoice, authorized payment of the invoice and processed the payment

for mailing

** Delegated Effort - indicates that Accounts Payable has printed the check and processed the payment for mailing

EXHIBIT C

J-21


Comparative Report of Disbursements

For the Years Ended June 30, 2012 and June 30, 2013

Fiscal Year 2013

# Checks Check Amount # Invoices # Vendors # Checks Check $ # Invoices

Companies 56,981 614,911,188$ 176,777 10,910 46% 92% 67%

Individuals 46,515 24,640,511$ 61,966 19,672 37% 4% 24%

Stipends 8,491 2,011,622$ 9,004 8,489 7% 0% 3%

Full Effort * 111,987 641,563,321$ 247,747 39,071 90% 96% 94%

Trust Dept. 11,135 20,750,156$ 13,288 11,135 9% 3% 5%

Library 1,242 3,530,452$ 3,195 265 1% 1% 1%

Delegated ** 12,377 24,280,608$ 16,483 11,400 10% 4% 6%

TOTAL 124,364 665,843,929$ 264,230 50,471 100% 100% 100%

Fiscal Year 2012

# Checks Check Amount # Invoices # Vendors # Checks Check $ # Invoices

Companies 53,001 582,110,774$ 166,523 11,988 44% 92% 66%

Individuals 42,976 21,712,887$ 57,835 14,795 36% 3% 23%

Stipends 10,297 227,094$ 10,863 10,293 9% 0% 4%

Full Effort * 106,274 604,050,755$ 235,221 37,076 89% 95% 93%

Trust Dept. 13,559 26,168,966$ 16,809 13,559 11% 4% 6%

Library 1,082 3,003,275$ 2,701 265 0% 1% 1%

Delegated ** 14,641 29,172,241$ 19,510 13,824 11% 5% 7%

TOTAL 120,915 633,222,996$ 254,731 50,900 100% 100% 100%


* Full Effort - indicates that Accounts Payable has audited the invoice, authorized payment of the invoice and processed the payment for

mailing


* Full Effort - indicates that Accounts Payable has audited the invoice, authorized payment of the invoice and processed the payment for

mailing

EXHIBIT D

J-22


Increase or Decrease in Comparative Disbursements

For the Years Ended June 30, 2012 and June 30, 2013

# Checks Check Amount # Invoices # Vendors

Companies 3,980 32,800,414$ 10,254 -1,078

Individuals 3,539 2,927,624$ 4,131 4,877

Stipends -1,806 1,784,528$ -1,859 -1,804

Full Effort * 5,713 37,512,566$ 12,526 1,995

Trust Dept. -2,424 (5,418,810)$ -3,521 -2,424

Library 160 527,177$ 494 0

Delegated ** -2,264 (4,891,633)$ -3,027 -2,424

TOTAL 3,449 32,620,933$ 9,499 -429

* Full Effort - indicates that Accounts Payable has audited the invoice, authorized

payment of the invoice and processed payment for mailing

** Delegated Effort - indicates that Accounts Payable has printed the check and

processed the payment for mailing

EXHIBIT E

J-23

Direct Dollars Wire Dollars ACH Dollars

Deposits Processed Transfers Processed Payments Processed

2057 $3,724,724 69 $443,852 47 $7,416,368

3544 $4,587,625 55 $681,356 59 $17,645,700

2595 $3,741,022 73 $773,986 45 $17,444,926

3302 $4,156,686 63 $508,206 49 $16,668,704

3311 $3,989,123 46 $851,544 64 $18,082,397

2836 $3,555,525 47 $633,759 52 $18,123,234

2266 $3,323,677 96 $15,499,012 58 $18,181,439

3001 $3,628,218 63 $1,000,745 54 $17,611,759

3299 $3,751,820 70 $643,843 58 $18,482,052

2969 $3,646,009 126 $1,198,620 54 $18,130,481

4182 $4,504,244 182 $20,242,183 58 $18,053,390

3324 $4,977,881 106 $86,026,380 54 $27,137,174

36,686 $47,586,554 996 $128,503,485 652 $212,977,624Total

September

October

November

December

January

February

March

April

May

June

July

August


Schedule of Electronic Payments


EXHIBIT F

J-24

Encumbrances

Processed During

Document FY 2013

Check Requests 101,036

Purchase Requisitions 33,226

Travel Authorities 12,382


Summary of Electronic Documents Processed


EXHIBIT G

J-25

FY 2013 FY 2012

Month Current YTD Prior YTD

July 203 310

August 240 333

September 247 378

October 258 343

November 317 308

December 83 328

January 237 314

February 154 324

March 203 422

April 166 338

May 261 575

June 182 442

Totals 2,551 4,415


Summary of Paper Check Requests Processed


EXHIBIT H

J-26

FY2013 FY 2013 FY2012 FY 2012 Inc/Dec Inc/Dec

Month Documents Expended Documents Expended Documents Expended

July 2283 809,630$ 2034 776,597$ 249 33,033$

August 4343 1,723,106$ 3336 1,188,598$ 1,007 534,508$

September 3053 1,011,787$ 3758 1,236,644$ (705) (224,857)$

October 3563 1,139,357$ 3456 1,029,566$ 107 109,791$

November 4751 1,498,928$ 3678 1,058,558$ 1,073 440,370$

December 3107 943,428$ 3739 1,224,939$ (632) (281,511)$

January 2756 996,249$ 2459 816,615$ 297 179,634$

February 3322 1,023,331$ 3503 987,741$ (181) 35,590$

March 3753 1,139,713$ 4510 1,435,425$ (757) (295,712)$

April 3360 1,186,465$ 3412 1,141,293$ (52) 45,172$

May 5131 1,921,856$ 4574 1,763,892$ 557 157,964$

June 7128 2,685,219$ 5641 2,662,713$ 1,487 22,506$

Totals 46,550 16,079,068$ 44,100 15,322,581$ 2,450 756,487$


Summary of Travel Expenditures


EXHIBIT I

J-27


ACCOUNTS PAYABLE DEPARTMENT

ORGANIZATION CHART

Operations Specialist I

William Gibson


Kathleen Green


Jing He


Carol Kainz

Accountant

Sarah Garner


Michelle Green


Mark Kent


Alicia Castleberry


Karen Grubbs


Shakira Morse


Westley Bargo

Operations Assistant

Lauren Humphries

Accountant

Purvi Patel

Accountant

Amy Eno

Senior Operations

Specialist

Joy Carrell-Miller


Rebecca Price

Senior Operations Supervisor

David Manley

Senior Operations Supervisor

Patricia Sims

Assistant Manager

Andre Simmons

Business Manager II

Kim Collins

Senior Operations Specialist

Regina Kurtz

Senior Accountant

Elena Williams

Manager

Jennifer Collins

Operations

Assistant

Kendra Hull


Marilyn Smith

J-28

UNIVERSITY BUSINESS AND ACCOUNTING SERVICES ACCOUNTS RECEIVABLE DEPARTMENT

The Accounts Receivable Department is responsible for the control, collection and maintenance

of all related records concerning money due the University from goods sold or services rendered

by certain University departments, including some credit card sales, sponsor billing for student

account balances, returned checks and specific cost for reimbursable type agreements.


Receivables and Write-Offs

In Fiscal Year 2013, accounts with a balance of $3,000 or less were written off for a total write-

off of $75,928.30 ($62,408.75 from reserve and $13,519.55 from surplus accounts). This is 50%

more than FY 2012. This increase reflects the large number of previously reserved student

accounts that were at least two years old and had been through two collection agencies.

The reserve for uncollectible accounts only slightly increased from FY 2012 to FY 2013. The

University recovered $60,389.19 of the reserved balance in FY13. Of these recovered accounts,

$46,723.49 (77%) was related to student accounts.

Of the accounts the Accounts Receivable Department manages directly, five (non-student)

returned item accounts ($1,727.00) and 45 Veterinary Medicine accounts ($65,282.11) were sent

to collections for the first time. Fifty Veterinary Medicine accounts ($41,508.98) were sent to a

second collection agency. In addition, Accounts Receivable assisted various departments in

sending their past due accounts to collections; these amounted to eight accounts totaling

$6,230.00.

Retiree Benefits

Effective January 1, 2013, the Board of Regents required Benefits Accounting to notify any

retiree whose account becomes past due and also send a cancellation letter at 60 days past due.

The department will continue to work with Human Resources to keep them apprised of past due

accounts.

Collections

During FY 2013, the Bursar’s Office recognized a 77% recovery rate on student account

balances reserved. A third collection agency was added in FY 2012 and all three agencies are in

the process of being evaluated to determine who should receive first, second and third

placements in an effort to increase the recovery rate on all collection accounts.


Collection Procedures

An emphasis continues to be placed on the collection of all outstanding receivables. In addition

to the collection of receivables currently managed centrally, the department hopes to improve

J-29

collection procedures with the rest of campus in the coming year. During FY 2014, emphasis

will be placed on evaluating the three currently-used collection agencies to determine which

should receive first, second and third placements in an effort to increase the recovery rate on all

collection amounts.

Student Receivables

An emphasis will continue to be placed on student accounts in the coming months in preparation

for implementation of Banner. The goal is to limit the number of past due accounts that have to

migrate.

In FY 2014, an increased effort will continue to be made in the collection of loan receivables.

The Accounts Receivable department is working closely with the Student Accounts, Loan

Servicing Office to assess the status of outstanding student loan receivables. Accounts

Receivable will continue to review the current collection procedures and laws to determine how

best to handle these accounts. The conferences/workshops attended in the past have helped with

training in this arena and representatives from Accounts Receivable will continue to attend these

when possible.

Accounts Receivable System

As in the past, it will be imperative to implement a new receivable system for campus-wide use

in order to move forward in improving efficiencies of collection efforts. The department

continues to assist Accounting as staff members work with Collegiate Project Services to

evaluate the health of UGA’s financial systems and determine the best option for implementing a

new system. Options being considered are rewriting an existing system, purchasing third-party

software, or working with an open source code to write a new system. The Bursar’s Office and

Student Accounts are involved in the planning phases of Banner for a campus-wide solution to

handle student records. Accounts Receivable is interested in learning more about a product

enhancement involving non-student receivables that has been discussed during the Banner

planning phase as a possible option for working with the department’s non-student receivables. It

is hoped a decision will be made in the next fiscal year to guide the direction for non-student

receivables. It will be important for the department to stay engaged with Accounting as they

evaluate options that will meet Accounts Receivable’s system needs.


The following page includes an aged analysis as of June 30, 2013 for receivables maintained by

the Accounts Receivable department.

J-30

THE UNIVERSITY OF GEORGIA

UNIVERSITY RECEIVABLES SUMMARY - AGED ANALYSIS

June 30, 2013

TOTAL

CURRENT

30-60

60-90

OVER

RECEIVABLES

MONTH

DAYS

DAYS

90 DAYS

I. CURRENT FUNDS

A. EDUCATIONAL AND GENERAL

1. RESIDENT INSTRUCTION

PHYSICAL PLANT $ 273,346.57 $ 118,602.22 $ 147,309.70 $ 7,399.65 $ 35.00

BUSINESS SERVICES

10,057.93

2,992.48

7,144.54

28.82

(107.91)

OTHER SALES AND SERVICES

2,164,758.58

2,041,998.47

27,249.52 18,268.65 77,241.94

RETURNED CHECKS

10,083.02

2,937.04

160.00

610.00

6,375.98

RETURNED CHECKS SERVICE CHARGE

784.20

159.20

90.00

60.00

475.00

2. COOPERATIVE EXTENTION SERIVCE


0.00

0.00

0.00 0.00 0.00

2. MARINE EXTENSION


0.00

0.00

0.00 0.00 0.00

3. VETERINARY TEACHING HOSPITAL

VETERINARY CLINIC

329,275.79

33,629.95

14,211.91

6,035.70

275,398.23

B. AUXILIARY ENTERPRISES


0.00

0.00

0.00 0.00 0.00

TOTAL CURRENT FUNDS

2,788,306.09

2,200,319.36

196,165.67

32,402.82

359,418.24

TOTAL ACCOUNTS RECEIVABLE $ 2,788,306.09 $ 2,200,319.36 $ 196,165.67 $ 32,402.82 $ 359,418.24

J-31

Exhibits summarizing statistical data are presented on the following pages:

Exhibit A Accounts Receivable Collection Period FY2013

Exhibit B Accounts Receivables as of June 30, 2013

Exhibit C Other Receivables as of June 30, 2013

Exhibit D Accounts Receivables Turnover

Exhibit E Student Accounts Receivables as of June 30, 2013

Organization Chart

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- 5

10 15 20 25 30 35 40 45 50

Student

Account

Benefits Vet Clinic Non Student

Rtn Items

Da

ys

A/R Average Collection Period

Student

Account

Benefits

Vet Clinic

Non Student

Rtn Items

CURRENT

MONTH

76%

30-60 DAYS

2%

60-90 DAYS

1%

OVER 90

DAYS

21%

A/R Account as of June 30, 2013

Benefits, Vet, and Non Student Return Items

EXHIBIT A

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EXHIBIT B

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CURRENT

MONTH

83%

30-60 DAYS

12%

60-90 DAYS

1%

OVER 90 DAYS

4%

Other Receivables as of June 30, 2013

Other A/R Accts Including A/R Manual Billings

EXHIBIT C

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-

10

20

30

40

50

60

Student

Account

Benefits Vet Clinic Non Student

Rtn Items

Tu

rno

ver

A/R Turnover

CURRENT

MONTH

71%

30-60 DAYS

7%

60-90 DAYS

6%

OVER 90

DAYS

16%

Student Accounts Receivable as of June 30, 2013

EXHIBIT D

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EXHIBIT E

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Assistant Bursar

Therese Hodges


ACCOUNTS RECEIVABLE DEPARTMENT

ORGANIZATION CHART

Sr. Accounting Tech

Ann Smith

Assistant Manager

Susan Caldwell

Loan Collection

Officer II

Lena Anglin

J-36

UNIVERSITY BUSINESS AND ACCOUNTING SERVICES ADMINISTRATIVE SERVICES/RISK MANAGEMENT

The Administrative Services Division consists of Campus Mail Services, Central

Duplicating Services, Central Office Supply, Central Receiving, Directory Assistance,

Finance and Administration Records Center, and Insurance and Claims Management. The

services offered by these units aid the administrative effort of the University and are

driven by a commitment to excellence and customer service. The Administrative Services

Division strives to enhance the academic, research and service environment of the

University.


The University’s property insurance program, which provides comprehensive protection

for all University buildings and contents, is managed by the Administrative Services

Division and is administered by the State of Georgia Department of Administrative

Services (DOAS) Risk Management Services. Excess insurance is purchased by DOAS

Risk Management to insure against catastrophic losses and to protect assets of the state of

Georgia. The program provides insurance for direct physical loss or damage to state-

owned property. Covered causes of loss include fire, lightning, explosion, wind/storm,

hail, smoke, vandalism, sprinkler-leakage, and flood and water damage. Coverage is for

actual replacement costs of any damaged property and all covered causes of loss are

subject to a $1,000 deductible per occurrence, except when the cause of loss is burglary.

Laptop computers are subject to a $1,000 deductible per unit and a claim of burglary

must be supported by evidence of forcible entry. The insured value of all University

buildings and contents for Fiscal Year 2013 was $3,985,501,542. The University is

charged $.06378 per $100 replacement value for a total premium of $2,541,953 in FY13.

During FY13, the University of Georgia submitted 40 new property damage claims to

DOAS Risk Management, and a total of 5 claims were carried over from previous fiscal

years. The following is the FY13 year-end property claim processing summary.

Summary of Property Claims processed in Fiscal Year 2013

Received/Carried Over

No. Paid

Claim Amount Denied Withdrawn Pending

FY 2013 40 14 $150,273 4 4 18

Status of claims from previous fiscal years:

FY 2012 4 2 $134,251 2 0 0

FY 2009 1 1 $326,401 0 0 0

Seventeen of the property claims were settled in FY13 and the University of Georgia was

compensated $610,925. The following is the FY13 year-end property claim settlement

amount and covered causes of loss.

J-37

Summary of Property claims paid in Fiscal Year 2013

FY2013 FY2012 FY2009

Cause of Loss No. Claim Amount No. Claim Amount No. Claim Amount

Burglary 0 $0 0 $0 0 $0

Employee Dishonesty 0 $0 0 $0 0 $0

Fire 1 $8,602 0 $0 0 $0

Hail damage 0 $0 0 $0 0 $0

Lightning 0 $0 0 $0 0 $0

Snow & Ice damage 0 $0 0 $0 0 $0

Vehicle collision 6 $6,807 0 $0 0 $0

Water damage 7 $130,069 2 $134,251 0 $0

Windstorm 3 $4,795 0 $0 1 $326,401

In FY13, the University of Georgia operated 1,746 state vehicles. Auto physical damage

coverage is available through DOAS Risk Management to the departments operating

these vehicles. Auto Physical Damage Insurance provides collision and comprehensive

coverage (i.e., fire, theft, vandalism). The premium calculation is $1.00 per $100 market

value of the vehicle with a minimum premium of $25. In FY13, a liability premium was

assessed by DOAS Risk Management because the auto liability trust did not have

sufficient funds in reserve. Automobile Liability Insurance covers employees of the state,

the University System of Georgia, and the University of Georgia for negligent acts of

qualified drivers while operating any vehicle on University business (e.g., state owned,

rented, personally owned, etc.). The following is the FY13 automobile coverage and

claims amount summary.

Fiscal Year 2013 Automobile Insurance Summary

Total Vehicles

Vehicles with Physical Damage

Coverage Premium Vehicles with

Liability Coverage Premium

1746 781 $73,444 1746 $294,777

Fiscal Year 2013 Automobile Accident Summary

No. of Accidents No. of Accidents the fault of UGA

No. of Accidents the fault of other parties.

Total Claims Amount

125 88 37 $149,213

Total Claims Amount Summary

Claims Paid No Claim Filed (Minor Damage) No. Claim Filed Pending No. Amt. Paid

Physical Damage 32 $67,678 19 11* 8

Liability 32 $81,634 17 15 *There is no coverage when a UGA vehicle hits other UGA property, including another vehicle.

All Risk, which is specialized coverage for items that cannot be insured under the

Property Insurance Program, is secured for departments to insure various types of

equipment. Examples of equipment currently carrying All Risk coverage include campus

J-38

art exhibits; permanent collections of fine art objects; scientific, photographic and

electronic equipment taken on field trips; computer equipment taken off-campus; non-

state-owned equipment in the possession of University personnel; boats associated with

various University programs; and all money and securities in the possession of University

departments. The deductible per incident during FY13 was $500. The following is the

FY13 All Risk claim summary.

Fiscal Year 2013 All Risk Claim Summary

No. of Claims Type of loss

No. Paid

Total Claim Amount

No. Claims Withdrawn

No. Claims Pending

9 Stolen Laptops 7 $7,851.43 1* 1

1 Stolen Microcat Recorders 1 $3,754.25 0 0

1 Golf Cart Damaged 0 $0 1 0

1 Boat Collision 0 $0 0 1

1 Laptop Lightening Damaged 0 $0 1 0 *Withdrawn claim did not meet the deductible.

Another area of responsibility for Administrative Services is the processing of general

liability claims for bodily injury or personal property damage that is the result of

negligence on behalf of a UGA employee while acting within the course and scope of

his/her official duties of employment. Fifty-four new liability claims were filed in FY13.

A total of twenty-four claims were carried over from previous fiscal years. The types of

liability claims for personal property include such incidents as falling tree limbs, a lawn

mower throwing rocks, water damage, parking gate arm hitting vehicle, and personal

injuries. DOAS Risk Management settled 30 claims, which included 10 from FY12. The

settlement of these claims totaled $29,824. Thirty-five claims were closed or denied

because the University was found not to be negligent or responsible. Thirteen claims are

still pending. The following is the FY13 Liability claim summary.

Summary of Liability Claims processed in FY 2013

Received/Carried Over No. Paid

Claim Amount Denied Closed Pending

FY 2013 54 20 $21,906 6 19 9

Claims carried over from previous fiscal years:

FY 2012 19 10 $7,918 0 9 0

FY 2011 3 0 $0 1 0 2

FY 2009 2 0 $0 0 0 2

Administrative Services’ Insurance and Claims Management Office continues its ongoing

efforts to comply with the DOAS Risk Management Services Comprehensive Loss

Control Program (CLCP). The CLCP is composed of eight risk management programs

which are customized for each state entity’s operational risk. In FY13, the University was

advised that the CLCP would take on a new weighted evaluation to determine the

effectiveness of the eight risk management programs. The University’s weighted

evaluation score was 92% out of 100%. Recommendations for areas that have the

opportunity to improve were included in the evaluation. Specific comments from the

J-39

weighted evaluation include:

The Return to Work program is in place for a few departments; the program

needs to be fully implemented for all areas. All managers and supervisors should

receive Return-to-Work training.

The Building Land and Lease Inventory of Property (BLLIP) data needs to be

updated to reflect construction, type, fire detection, and fire protection

information for all buildings.

A Motor Vehicle Record (MVR) needs to be run annually on all drivers who

routinely drive motor vehicles. Some departments have implemented this

component; the MVR check needs to be implemented institutionally.

The Human Resource Department began overseeing the full implementation of Return-

to-Work and MVR checks. The Facilities Management Division with the assistance of

the Environmental Safety Division began updating all building records in BLLIP.

One component of the CLCP is the Driver’s Alert Program. This is a phone based system

that allows motorist to report unsafe driving habits or to provide compliments of safe

driving behavior. There have been a total of 113 Driver’s Alert calls in FY13. The

following graph depicts the call types.

Unsafe Lane Change,

18.59%

Text/Talk Cell Phone,

4.42%

Failure to Stop,

3.54%

Failure to Yield,

19.48%

Illegal Passing,

2.65%

Speeding, 15.94%

Illegal Parking,

2.65%

Compliment, 11.50%

Distracted Driver,

1.77%

Illegal Turn, 0.88%

Faulty Equipment,

6.19%

Weaving, 5.32%

Other, 1.77% Tailgating, 2.65%

Fail to Stay in Lane,

2.65%

Incident Call Type Trend 07/01/2012 - 06/30/2013

J-40

In addition to processing insurance claims, the Insurance and Claims Management

Office addresses questions on a daily basis and at times oversees the purchase of

specialty insurance to meet the needs of the faculty and staff. Various claims require

behind-the-scenes efforts from evaluating potential liability concerns to assisting

departments with volunteer agreements.

Administrative Services’ Insurance and Claims Management Office continued its

partnership with the Clarke County School System Adopt-A-Class program. The assistant

director represents the University by serving on the State Department of Administrative

Services Risk Management Advisory Council; participating in the Annual Invitational

Insurance Management Seminar hosted by the Terry College of Business; and by being a

member of the University Risk Management and Insurance Association.


Administrative Services Insurance and Claims Management will continue to ensure that

all goals are being met and components are being evaluated properly as part of the CLCP

programs implemented at the University of Georgia.

A primary goal is to administer the insurance program in a manner which ensures

compliance with all DOAS Risk Management policies and procedures and to work with

departments that have identified possible risk exposures.

With the University of Georgia’s expanding global presence, researchers and academic

programs have encountered numerous challenges abroad. The Insurance and Claims

Management Office will serve as a resource and single point of contact for insurance and

risks related to international business and other administrative needs.

Administrative Services will continue to process all claims in an expeditious manner and

will work toward finalizing and closing all outstanding claims in as punctual a manner as

possible.

Effective July 1, 2013, the Skidaway Institute of Oceanography will be transitioned to

UGA. This will require attention during FY14 to effectively merge the Skidaway Institute

of Oceanography’s property schedules with UGA.

J-41

Administrative Services

Assistant Director

Kathy McCarty

Administrative Associate I

Cathy Brain

Systems Administrator Specialist

Brian Gillispie

Central Office Supply-Central Receiving

Finance & Administration Records Ctr

Manager

Susan Thornton

UGA Mail & Duplicating

Manager

Dwayne Weaver


Supervisor

Christine Long


ADMINISTRATIVE SERVICES/RISK MANAGEMENT

ORGANIZATION CHART

Administrative Specialist I

Vacant

J-42

UNIVERSITY BUSINESS AND ACCOUNTING SERVICES BURSAR’S OFFICE

The Bursar’s Office administers the University’s cashiering operations, distributes

revenue to the appropriate accounts, and receives and processes student account

payments. The office processes student refunds, prepares student tuition statements,

oversees credit card processing, maintains petty cash funds, and functions as the

University’s liaison with commercial banks. The office also administers endowment

funds and forecasts cash flow requirements and availability of funds for temporary

investment.


Student Account System

The Bursar’s Office continued to realize efficiencies throughout Fiscal Year 2013

resulting from process and system changes implemented in previous years. Of the non-

financial aid payments received on student account balances, 76.7% were received via

Automated Clearing House (ACH), 9.5% by credit card, 13.8% by check/cash and 0.02%

by secure vault payment (SVP). The payments received by ACH reflected a 2.9%

increase from ACH payments received in FY 2012. The number of credit card payments

decreased an additional 0.5% while cash payments decreased 2.2%. Electronic banking

continues to be greatly emphasized during freshman orientation.

One significant change to student accounts was the phasing out of Bulldog Bucks

charges. In FY 2013 student accounts received 69,826 Bulldog Bucks charges totaling

$2,305,411.23. As of May 2013, students who requested money be activated on their

Bulldog Bucks account were directed to the Bulldog Bucks office in order to complete

these transactions. The process can now be completed in the office or via the Bulldog

Bucks website. This change was made in anticipation that the department would be

unable to process these charges in the new student system beginning in FY 2015 without

major customization to baseline Banner.

Electronic 1098Ts

The University reported tuition-related financial information to approximately 40,000

students in FY 2013 using IRS Form 1098-T. Prior to January 2007, the office staff

expended a significant amount of effort and money printing and mailing these forms, the

dissemination of which is required by the IRS. In this sixth year of collecting electronic

consent, the office was able to provide 98% of the statements to students electronically.

This represents a savings of approximately $17,652 in FY 2013 postage costs.

Credit Card Processing

The Bursar’s Office continues to monitor the University’s compliance in regard to credit

card processing standards. As noted in the prior years of the Annual Management Report,

UGA contracts with a third-party assessor to evaluate compliance with all credit card

requirements. As part of this process, all UGA merchants complete an annual online

questionnaire to determine compliance issues. Additionally, Ecommerce merchants

J-43

initiate quarterly scans against their systems. University merchants are learning

compliance is not a one-time task, it is ever evolving. Credit Card compliance requires

ongoing training and monitoring.

University-wide credit card sales for FY 2013 totaled $62,793,600.72, including student

account activity. Transactions totaled 1,211,265.

Below are highlights of FY 2013:

In FY 2013 the Bursar’s Office opened twelve (12) new merchants and multiple

ecommerce stores. Currently, there are 152 merchant accounts established under the

University of Georgia account. The Bursar’s Office continues to utilize TouchNet

Marketplace to provide a “virtual” mall for UGA units. In FY 2013, 53,986 Marketplace

sales totaling $8,703,691.81 were processed, resulting in a 33.23% increase for total

transactions and a 49.77% increase in total sales. Marketplace sells account for nearly

13.86% of total credit card sales and continues to rise. Marketplace continues to attract

departments seeking a user friendly solution to online credit card acceptance which

requires minimal IT assistance.

The Bursar’s Office was able to implement the first ever acceptance of EBT for the

Office of Service and Learning. Under the guidance of the Office of the State Treasurer

and First Data Merchant Services, the Office of Service-Learning was able to start selling

excess food from the UGArden project to customers that wanted to pay with the EBT

payment method. This was the first ever EBT acceptance process for the university and

the first acceptance launched by First Data on a higher education platform.

Fiscal Year 2013 brought a technology enhancement to telephone services with the

rollout of Voice Over IP (VOIP). This transition came with challenges for credit card

terminals connected via the standard telephone line. Working directly with the Telephone

Service department and EITS, the Bursar’s Office was able to transition all lines

connected to credit card terminals to a secure analog line. Identifying this potential risk

and ensuring all lines were transitioned was successful for all of the departments

involved.

The Bursar’s Office was able to assist the College of Agriculture and Environmental

Sciences with the ability to start credit card acceptance in the county Cooperative

Extension agencies. Working directly with First Data Merchant Services and the Office

of the State Treasurer, the Bursar’s Office offered guidance on policies, procedures,

security and financial implications of credit card processing to these individual agencies.

The Cooperative Extension agency is currently piloting this program and will look to

expand into other targeted county offices in the next few months.

Every year the Bursar’s Office conducts PCI training campus wide with the assistance of

the Enterprise Information Technology Services Department and the Office of

Information Security. This year the Bursar’s Office also broguht in the University’s

merchant service provider, First Data Merchant Services, and the University’s Amex

J-44

representative to provide security information as well as tips on merchant fees to ensure

the university is receiving the best possible rates when processing credit card data.

Monthly Credit Card Activity FY 2013

Last Five Years of Credit Card Activity

ConnectUGA Project

The Bursar’s Office staff has been devoting a significant amount of time to the

ConnectUGA project. During FY 2013 the major accomplishments stemmed from

working with the Ellucian consultants and developers on several required customizations

necessary to maintain current business processes in the transition to Banner. These

include returned items, payroll deduction and mandatory fee assessment. Additional

customizations that are “owned” by other functional units but have a significant impact

on the Bursar’s Office are HOPE Scholarship processing, scholarship processing, R2T4

$-

$2,000,000.00

$4,000,000.00

$6,000,000.00

$8,000,000.00

$10,000,000.00

$12,000,000.00

$14,000,000.00

0.00

10,000,000.00

20,000,000.00

30,000,000.00

40,000,000.00

50,000,000.00

60,000,000.00

70,000,000.00

FY 2009 FY 2010 FY 2011 FY 2012 FY 2013

J-45

(Return to Title IV) calculations and commitment deposits processing. The staff has also

been focused on setting up the Banner tables for tuition and fee assessment. Currently the

Office of the Registrar is responsible for assessing tuition and fees but the Bursar’s Office

will be taking over this function as the University goes live with Banner.

Petty Cash

The overall Petty Cash amount in FY 2012 totaled $2,433,565. There was a 21%

reduction in FY 2013 for a total year-end balance of $1,916,992. The Bursar’s Office

continues to work with petty cash custodians, specifically the custodians of the residential

programs, Cortona and Oxford to find ways to reduce the balance of petty cash accounts

or assist them in getting the funds reimbursed quicker.

Cashiering

Cash receipts processed in FY 2013 total $1,147,650,934. Of this total, approximately

68% of cash receipts were received by incoming wire transfer or ACH. The number of

electronic funds transfers processed by the Bursar’s Office remained around the same

level as last year.


ConnectUGA

The ultimate goal for FY 2014 for the Bursar’s Office staff is to go live with the Banner

system. Efforts will be increased during FY 2014 to obtain this goal. Staff members have

already participated in training in anticipation of going live with commitment deposits in

late November 2013 when students will begin receiving their acceptance to the class of

2018.

Weekly meetings with TouchNet began in September 2013 to transition to a new

cashiering system and to implement the suite of TouchNet products used by the division

for presenting bills to students, accepting ACH and credit card payment processing and

mobile payments with the Banner system. A large number of UGA resources are present

for these meetings, including individuals from EITS, Bursar’s Office, Student Accounts

and the Ellucian consultant. A project plan is in place and training will begin before the

end of calendar year 2013.

The staff will continue to focus on completing the items started in FY 2013 mentioned in

the Summary of Major Accomplishments within this report and will also turn their

attention to the necessary reporting for campus users. The Bursar’s Office will also begin

to work with other functional units on course and lab fee processing, program fee

processing and access to A/R within Banner. Development of a training program for both

the Bursar’s Office staff as well as other users who may need to view data or receive

reports relating to the Accounts Receivable information within Banner is also scheduled

to begin in FY 2014.

J-46

Credit Card Processing

Credit card security remains the number one priority for the Bursar’s Office credit card

department. In order to ensure the University is receiving the newest and best products

for protection and on-going compliance, a request for proposal (RFP) will go public in

FY 2014 for the University’s third party assessor services. A committee has been

established to review and complete a recommendation for the new contract during the

second quarter of FY 2014.

Guidelines and requirements for accepting credit cards continue to be modified to meet

the challenges of technology advancements as well as to address the security issues that

accompany these new solutions. Additional requirements were added to the credit card

policies and procedures in FY 2013 and will have to be emphasized in FY 2014. The

Bursar’s Office will continue to work with Internal Audit and Information Security to

address the concerns that come with this change. These offices will also work together to

conduct the annual mandatory training session for all merchants on campus which

happens to cover any upcoming changes and requirements as well as reviewing policies

and procedures.

Banking

The Bursar’s Office worked with the Procurement Office to put out a Request for

Information (RFI) for armored car service. Staff members will review the responses and

proceed with completion and issuance of a Request for Quote (RFQ) in hopes of having a

new contract in place by third quarter FY 2014.

Once the contract is in place, the Bursar’s Office would like to readdress adding a safe

product on campus for processing cash in high volume areas such as the parking decks.

Some benefits of this product are better security for employees and customers, deposit

guarantees from loss or fire, counterfeit detection, enhanced balancing/reconciliations,

managed change fund needs and detailed management reports.

Cashiering

To coincide with the ConnectUGA project, the Bursar’s Office will begin the transition

from Core Business Solutions cashiering product to TouchNet Cashiering. Initially

TouchNet Cashiering will be used for student payments only. The timeframe for this

transition will be late FY 2014 with TouchNet Cashiering going live around June 2014.

After the transition of the student payments the department will then focus on moving the

departments across campus to TouchNet Cashiering and the Core Business Solutions

product will be phased out.


The following charts illustrate the number of charges and payment transactions processed

through the student account system from July 1, 2012 to June 30, 2013:

J-47

Charges

# of

Transactions

Dollar

Amount Admission Orientation Fee 8,174 677,340.00

Bulldog Bucks 69,826 2,305,411.23

Bookstore Charges 22 5,926.32 Return Checks/Late Fees/Reinstatements 26,547 3,230,399.70

Course and Lab Fees 76,051 641,357.50

Fin Aid Repayments 2,921 1,246,080.73

Food Services 20,123 31,378,973.54

Graduate School Penalty Fee 21 26,937.00

Housing 47,668 37,904,962.40

Family Housing 12,044 3,887,973.19

Non-Resident Alien Tax 36 3,965.50

Health Insurance 5,185 628,459.00

ISCF 4,136 225,732.00

Freshmen College 266 354,250.00

Field Study Program Fee (PF) 7,804 16,855,440.60

Parking 37,578 4,818,284.00

Direct Billing 2,549 4,913,543.40

Deferred 1,736 2,463,340.28

Payroll Deduct 11,285 1,915,933.03

Tuition and Fees 1,541,952 225,311,497.23

Tifton 592 19,080.00

Write-Off Charges 266 17,344.55

Charges Sent to Collections 1,120 (24,070.68)

Total 1,877,902 338,808,160.52

Payments

# of

Transactions

Dollar

Amount ACH (AH) 137,019 166,181,323.19

Bill to Sponsor (07) 2,198 4,913,543.40

Cash/Check (CS) 11,215 29,835,459.86

Charge to Account (08) 4,922 13,512,410.74

Commit/Law/Vet Deposits 9,252 1,264,511.00

Credit Card (CF) 17,903 20,649,421.15

Deferments (05) 987 2,463,340.28

Financial Aid (SG) 136,043 241,913,513.59

Payments from Collection Agency 590 35,220.94

Payroll Deduct (06) 3,285 1,915,933.03

Secure Vault Payment (VP) 19 37,575.59

Total 323,433 482,722,252.77

Short-term Investment Income

Short-term interest rates were down in FY 2013, causing earnings on short-term

investments to decrease compared to FY 2012 levels. The University earned interest from

the investments in the Georgia Fund 1 and the Board of Regents Short-Term Fund. As the

banking industry changed and UGA’s reserves in the operating account grew, more funds

J-48

were invested in the Georgia Fund 1 and Board of Regents Fund from the Operating

Account. The schedule on the following page reflects the net earnings and distribution of

earnings for the current and past three years on short-term investments.

Fund FY 2013 FY 2012 FY 2011 FY 2010

Plant Funds $ 1,142,596.57 $ 1,253,210.62 $ 1,748,279.35 $ 2,441,346.84

Auxiliary Enterprises $ 341,484.38 $ 348,323.86 $ 546,001.49 $ 676,179.71

Agency Funds $ 2,362.40 $ 3,261.99 $ 5,946.19 $ 8,102.23

Student Activity Funds $ - $ (167.42) $ 170,461.58 $ 887,068.57

Loan Funds $ - $ - $ 5,337.23 $ 5,671.42

Endowment Funds $ - $ - $ 5,131.54 $ 6,872.23

Total $ 1,486,443.35 $ 1,604,629.05 $ 2,481,157.38 $ 4,025,241.00

Endowment Funds

The Bursar’s Office administers 208 University endowment funds which provide general

support for the University, student scholarships and loans, salary supplements, and other

funding as provided in the individual trust agreements. Under a plan approved by the

Board of Regents, beginning in August 2011, the Bursar’s Office made the move to

invest the largest portion of the University’s endowments portfolio in the Board of

Regents Diversified Fund through SunTrust to obtain a more diversified portfolio. During

FY 2013, endowment funds experienced solid growth due to the market overall

remaining in positive territory in the United States and abroad. No new endowment funds

were established in FY 2013.


Exhibit A Endowment Fund Balances

Exhibit B UGA Income, Cash Receipts vs. Credit Card Receipts

Exhibit C Percent of Cash Receipts Received via Wires/ACH

Exhibit D FY 2013 Credit Card Transactions

Exhibit E FY 2013 Credit Card Sales

Exhibit F Student Accounts Charges, Resident Instruction vs. Auxiliary

Exhibit G Student Account Resident Instruction Related Charges

Exhibit H Student Account Auxiliary Related Charges

Exhibit I Student Account Payments

Exhibit J Student Account Non Student Financial Aid Payments

Student Receivables Aging Summary

Organization Chart

J-49

$50.14 $47.33 $52.61

$59.86 $60.63 $63.69

0

10

20

30

40

50

60

70

2008 2009 2010 2011 2012 2013

Mil

lio

ns

Endowment Fund Balances

0

200,000,000

400,000,000

600,000,000

800,000,000

1,000,000,000

1,200,000,000

1,400,000,000

2011 2012 2013

Doll

ars

Fiscal Year

UGA INCOME

Cash Receipts

Credit Card Receipts

EXHIBIT A

J-50

cwgriff

Typewritten Text

EXHIBIT B

600,000,000.00

700,000,000.00

800,000,000.00

900,000,000.00

1,000,000,000.00

1,100,000,000.00

1,200,000,000.00

2011 2012 2013

Do

lla

rs

Fiscal Year

Percentage of Cash Receipts

Received via Wires/ACH

Wires/ACH

Total Cash Receipts

1%

5%

94%

FY 2013 Credit Card Transactions

TouchNet Student Accounts

TouchNet Marketplace

Other CC Acceptance

Methods-POS/Custom

Ecommerce

EXHIBIT C

J-51

cwgriff

Typewritten Text

EXHIBIT D

cwgriff

Typewritten Text

33%

14%

53%

FY 2013 Credit Card Sales

TouchNet Student

Accounts

TouchNet Marketplace

Other CC Acceptance

Methods-POS/Custom

Ecommerce

76%

24%

Student Account Charges


Auxiliary

EXHIBIT E

J-52

cwgriff

Typewritten Text

EXHIBIT F

0.27%

0.26%

6.76% 0.50%

0.14% 0.01%

0.25%

0.09%

0.00%

1.30%

0.01%

90.41%

Student Account Resident Instruction

Related Charges

Admissions Orientation Fee

Course and Lab Fees

Field Study Program Fee

Fin Aid Repayments

Freshmen College

Graduate School Penalty Fee

Health Insurance

ISCF Fee

Non-Resident Alien Tax

Return Checks/Late Fees/Reinstatements

Tifton Fee Pkg

Tuition and Fees

EXHIBIT G

J-53

0.01%

4.84%

39.08%

47.20%

6.00%

2.87%

Student Account Auxiliary Related

Charges

Bookstore Charges

Family Housing

Food Services

Housing

Parking

Bulldog Bucks

54%

46%

Student Account Payments

Fin Aid Payments

Non Student Financial

Aid Payments

Financial Aid

Payments

EXHIBIT H

J-54

cwgriff

Typewritten Text

EXHIBIT I

75.56%

13.57%

0.57%

9.39%

0.02%

0.87%

0.02%

Non Student Financial Aid Payments

ACH (AH)

Cash/Check (CS)

Commit/Law/Vet Deposits

Credit Card (CF)

Payments from Collection Agency

Payroll Deduct (06)

Secure Vault Payment (VP)

EXHIBIT J

J-55

Sr. Financial Acct

Judy Scott

Admin Assoc II

Suzanne Brown

Systems Admin

Spec

Jill Jerome

Bursar

Lisa McCleary


BURSAR’S OFFICE

ORGANIZATION CHART

Assistant Bursar

Therese Hodges

Senior Financial

Accountant

Kim Seabolt

Accounts

Receivable

Department

Manager

Amy Brown

Manager

Susan Caldwell

Sr. Operations

Supervisor

Marianne Christian

Senior Accountant

Nicole Moon

Senior Operations

Specialist

Amber Redfern

Sr. Accounting

Tech

Leah King

Sr. Accounting

Tech

Brandi Aycock

Customer Service

Rep

Melissa Mullins

IT Professional

Specialist

Jennifer Lazo

Senior Accounting

Tech

Karen Pitts Loan Collections

Officer II

Lena Anglin

Sr Accounting

Tech

Ann Smith

Operations

Specialist II

Jamie Jarrett

J-56

UNIVERSITY BUSINESS AND ACCOUNTING SERVICES CAMPUS MAIL SERVICE

Campus Mail Service is responsible for providing an efficient and economic internal mail

system between various University offices, departments and residence halls. Campus

Mail receives and distributes all U.S. mail addressed to University campus locations

through a contract with the United States Postal Service (USPS) and collects, processes

and dispatches a large volume of outgoing mail generated within the University.


The use of written paper communication continues to decrease. More than 2.57 million

pieces of mail were received, sorted and delivered to University faculty, staff and

students in Fiscal Year 2013, a decrease from 2.61 million in FY 2012. In addition, 1.44

million pieces of outgoing mail were processed and delivered to the USPS, a decrease

from 1.65 million pieces in FY 2012. On average, 16,244 pieces of mail were processed

through the Campus Mail Center daily. This figure marks a daily decrease of 415 pieces

of mail compared to the daily average of 16,659 pieces of mail processed last year.

Campus Mail implemented the Intelligent Mail Barcode (IMB) as part of the automated

mail service mandated by the USPS. The IMB includes the 11-digit delivery point

barcode applied to each piece of mail. In the U.S. postal system, a delivery point is a

specific set of digits assigned to each address and combined with the zip+4 codes. The

delivery point provides a unique identifier for each deliverable address served by USPS.

For every piece of outgoing U.S. mail that successfully receives an IMB, Campus Mail

pays a discounted postage rate. In FY 2013, approximately 511,072 pieces of mail were

electronically presorted with the IMB, providing Campus Mail with postage savings of

$51,107. Campus Mail advises departments about USPS shape-based pricing guidelines.

Pieces that exceed maximum weights or sizes will not receive the best postage discounts

for standard (bulk) mail. Mail that exceeds any of the physical dimensions of the USPS

shape-based pricing guidelines are classified and priced as a flat (large envelope).

In FY 2013, the United States Postal Service announced that beginning in January 2014,

all mail processing centers would have to be Full Service Code Compliant. This

expensive upgrade to Campus Mail’s existing pre-sort machine would allow for the

tracking of every piece of mail from pickup to delivery. After weighing the cost of the

upgrade to the revenue that would be generated, Campus Mail decided that it was not

cost-effective. Instead, Campus Mail decided to work with Dependable Mail Solutions,

the state wide contractor for presorting mail in Georgia. Dependable Mail Solutions

(DMS) picks up all the mail daily and transports it to a processing center in Atlanta. At

this center the mail is merged with mail picked up from other DMS customers, which

allows the University the best possible price. Campus Mail began this process in May

2013. In the two months remaining in FY 2013, DMS picked up and presorted 59,788

letters from Campus Mail which resulted in a savings to the University of $4,905.89.

J-57

Campus Mail service activities are graphically depicted as follows:

0

0.5

1

1.5

2

2.5

3

3.5

4

4.5

5

5.5

6

6.5

7

7.5

8

8.5

9

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

Millions of Pieces

U.S. Mail Transactions

TOTAL METERED BULK STAMPED AIRMAIL

J-58


Goals for Campus Mail in FY 2014 include the following:

Assist University Housing in the successful implementation of the StarRez package

tracking and processing module.

Provide the expertise and administrative support required for the University

community to obtain the best postage rates.

Continue wise management of financial resources to ensure the University’s mail

operating system is efficient and is providing excellent customer service.

$0

$500

$1,000

$1,500

$2,000

$2,500

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

Thousands of

Dollars

Fiscal Year

Departmental Postage Expenditures

J-59

Campus Mail

Manager

Dwayne Weaver

Assistant Manager

Richard Miller

Bulk Mail

Postal Services Assistant I

David Brooks

Ann Johnson

Mail Processing


Richard Glinski

James Ogden


CAMPUS MAIL

ORGANIZATION CHART

Mail Delivery/Mail Sorting


Stanley Aaron

Sameh Aly Aly

Don Coleman

Paul Johnson

Jamie Sanders

Jason Waters

Vacant (2)

Postal Services Assistant II

Susan Baxter

J-60

UNIVERSITY BUSINESS AND ACCOUNTING SERVICES CENTRAL DUPLICATING SERVICE

Central Duplicating Service continues to provide high quality, efficient and cost-effective

printing for the University. Operating as a full-service, one-stop print shop, Central

Duplicating handles all printing projects in-house. High quality digital printing and

duplicating services in black and white or full-color copy are available. A full line of

bindery services also is available to meet customers’ printing and finishing needs. Central

Duplicating continues to be the printer of choice due to the innovative technology of

digital printing processes and the speed with which printing jobs are completed.


Central Duplicating printed 12.1 million impressions in Fiscal Year 2013, an increase of

one million impressions. The revenue for Central Duplicating was basically unchanged

from recent years. Campus continues to support a digital print shop at the university in

spite of budget cuts. Digital printing has brought technological advancements, more

options and exciting new features to today’s commercial printing and global print

markets continue to reflect and support increased use of this printing method. Central

Duplicating offers the most affordable way to customize marketing material,

correspondence and direct-mail pieces with digital printing. As run lengths trend further

and further downward and customers demand shorter turnaround times, digital printing is

the most cost-effective and efficient means to successfully meet printing requirements.

Due to the increase in the printing of Criterion-Referenced Competency Tests (CRCT)

for Georgia school systems through the University of Georgia’s Testing Services

Department, Central Duplicating purchased a Xerox D125 Black and White printer. This

new equipment will provide faster turnaround for time-sensitive testing jobs.

Additionally, due to the increase in demand for color printing, Central Duplicating

purchased a Xerox 1000 digital press. This press provides fast color printing for quicker

turnaround of time sensitive jobs.

Central Duplicating provided expertise and administrative support to various customers

throughout the year to assist in converting print files to PDF for quicker submission of

print jobs. Additional training support was also provided to users of Mac computers to

demonstrate the proper techniques for submitting jobs to Central Duplicating.

Central Duplicating continued to expand its large format printing of posters and banners

across campus, providing additional revenue. Also, Central Duplicating began producing

magnets for the campus in FY 2013. This will add revenue for Central Duplicating, while

reducing the costs for campus departments due to a low-cost price point.

J-61

Central Duplicating Services activities are graphically depicted as follows:

0

5

10

15

20

25

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

Impression in Millions, Jobs & Avg. Job Size in Thousands

Fiscal Year

Central Duplicating Production

IMPRESSIONS JOBS AVERAGE JOB SIZE

$0

$200,000

$400,000

$600,000

$800,000

$1,000,000

$1,200,000

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

Fiscal Year

Central Duplicating Revenue

J-62


Goals for Central Duplicating in FY 2014 include the following:

Central Duplicating will continue cross training personnel in all areas of the

department to provide comprehensive support to customers of Central

Duplicating.

Prepare for future growth in the number of accounts serviced by Central

Duplicating due to print-on-demand technology that allows for quick turnaround

of projects with tight deadlines.

Continue to manage financial resources wisely and continue to operate profitably

while providing service and product excellence.

J-63

Central Duplicating

Manager

Dwayne Weaver

Digital Printing

Assistant Duplicating

Supervisor

Lavonda Morgan

Bindery and Delivery

Assistant Duplicating

Supervisor

Richard Piotrowski

Digital Print Tech II

Amanda Brown

Robin Phillips

Mary Weatherford

Vacant

Bindery Operator II

John Gayer

Galena Lau

Gregory Shelnutt


CENTRAL DUPLICATING SERVICE

ORGANIZATION CHART

Asst. Duplicating

Supervisor

Natalie Beavers

Jackie Montgomery

Bindery Operator III

Ben Rosumny

J-64

UNIVERSITY BUSINESS AND ACCOUNTING SERVICES CONTRACTS AND GRANTS DEPARTMENT

The Contracts and Grants Department(C&G) is charged with responsibility for the fiscal

administration of all contracts, grants and other sponsored agreements entered into by the

University of Georgia for the conduct of Research, Instruction and Public Service.


American Recovery and Reinvestment Act (ARRA) Reporting

For the period ending June 30, 2013, there were 19 reports as prime recipients, and 6

reports as subrecipients filed with FederalReporting.gov; with award amounts totaling

$10,630,017 and $2,021,452 respectively.

Research Account Discussion Group

The Research Account Discussion Group, reinstituted in 2011, meets each quarter to

discuss restricted account issues and is jointly conducted by C&G and Office for

Sponsored Programs. UGA faculty and staff who deal with research administration are

encouraged to join and offer topics for future discussions. This group met in July,

October, January, and April during FY 2013 and currently has 90 members. Some topics

discussed this year included the new travel policy, the online transmittal form, the

conflict of interest policy, the effort testing policy, the fiscal management certification

program, the NIH salary cap, the GrantSMART office, Click Commerce, guidelines for

distinguishing sponsored projects from sales and service activities, OIG FY 2013 audit

work plan, and NSF’s responsible conduct for research (RCR) verification.

Departmental Staffing

Contracts and Grants had only one vacancy during FY13 due to the retirement of a senior

staff member. This position was filled internally and ultimately resulted in the hiring of

one external candidate into a Grants Accounting Specialist I position.

Training

The Contracts and Grants Department participated in several training initiatives in FY

2013. These initiatives included hosting a Fortis training session; conducting the annual

Research Participant Incentive Payment Workshop in the College of Education;

conducting disclosure statement and restricted account management training at Skidaway

Institute of Oceanography; participating in a NCURA webinar on sub-recipient

monitoring; and participating in the NACUBO webinar entitled “Plan for Declining

Governmental Support.” Contracts and Grants staff members also attended the “Train the

Trainer” workshop, the UBAS Professional Development Program workshop, the

NACUBO College Business Management Institute, the NIH regional seminar in

Maryland, the Administration Burden Forum at GA Tech, and the National Conference

on College Cost Accounting.

J-65

Summary of Fiscal Year 2014 Goals

Research Administration and Infrastructure Ad Hoc Committee Report

Beginning in FY 2008, the Research Administration and Infrastructure Ad Hoc

committee was formed by Provost Mace, Senior Vice President Burgess, and Vice

President Lee. The committee was charged to recommend ways to improve research and

administration efforts that foster a true and balanced culture of support for the

University's growing research mission and research compliance. The committee is

primarily comprised of faculty members with representation from both departmental and

central administration, including Contracts and Grants. The committee was formed to

provide feedback and recommendations on operational, support, training and

infrastructure needs that would be necessary to create and foster a more proactive

environment of research at UGA. With the assistance of Huron consultants, the report

was completed in July 2008.

Of the 37 recommendations identified in the Research Administration and Infrastructure

Ad Hoc committee report, 2 more recommendations were completed in FY2013 with 5%

to 50% progress made in 6 other areas. (See Exhibit F for detailed information.)

OnBase Document Back Scanning

Back scanning of active accounts with award dates prior to FY 2011 began during FY

2013. This is the final stage in migrating hard copy files to electronic files and will

continue until completed.


Extramural funded awards totaled $198,512,955 during FY 2013, a 14.0% decrease over

FY 2012. This year’s activity is supported by 2,643 funded proposals. Exhibit D also

reflects proposal submissions totaling $349,114,700. These numbers represent a decrease

in proposal and award activity over prior year totals of $48,314,875 and $32,683,603

respectively.

Exhibit A, following this narrative, summarizes sponsored account activity from the

standpoint of the number of active accounts awarded and administered by Contracts and

Grants during FY 2013. Activity is classified initially by function and, secondly, within

function, by school or college. The number of active restricted accounts totaled 6,103

during FY 2013 representing an increase of 95 accounts.

The illustration below presents a comparison of sponsored project expenditure activity

between the fiscal years ended June 30, 2012 and June 30, 2013. Overall expenses

decreased during FY 2013 by $21,000,847 or 7.54% from FY 2012. An analysis of the

information provided indicates increases in instruction by 12.08% and other sponsored

expenditures by 14.35%. Research, Extension/Public Service, and Plant Fund decreased

by 5.3%, 22.38% and 5.25% respectively.

J-66

FY2012 FY2013 Increase (Decrease)

Total Percent

Instruction 12,468,513.73$ 13,974,099$ 1,505,585 12.08%

Research

Resident Instruction 130,439,964.44 122,146,287$

MCG/UGA Partnership 57,380.96 26,934$

Experiment Station 31,334,971.47 30,153,674$

Marine Extension 442,285.00 648,762$

Marine Institute 480,958.42 541,535$

Vet Labs 295,177.00 354,668$

Forestry 8,848,651.26 8,918,563$

Total Research 171,899,388.55$ 162,790,423$ (9,108,966) -5.30%

Extension / Public Service

Resident Instruction 29,549,347.02 28,245,145$

Forestry Extension 382,883.66 229,874$

Extension Service 17,240,791.68 11,974,627$

Marine Extension 449,465.76 438,248$

Vet Labs 5,365,519.55 241,393$

Total Extension / Public Service 52,988,007.67$ 41,129,287$ (11,858,721) -22.38%

Other Sponsored 3,179,276.30 3,635,592$ 456,316 14.35%

Subtotal 240,535,186.25$ 221,529,401$ (19,005,785) -7.90%

Plant Fund 38,007,456.21 36,012,394$ (1,995,062) -5.25%

Total 278,542,642.46$ 257,541,795$ (21,000,847) -7.54%

Sponsored Project Expenditure Activity

Comparison of FY 2012 and FY 2013

Exhibit B compares the total University collections of facilities and administrative costs

(F&A) during FY 2012 and FY 2013. For the current fiscal year, F&A recoveries totaled

$33,885,090, which represents a decrease of $1,882,518 over collections from last year.

A further review of this exhibit reveals that the Research function accounts for the

majority of Facilities and Administrative recoveries comprising $31,217,138 of the total

representing 92.0% of all recoveries.

The illustration on the following page further summarizes Exhibit B by comparing the

facilities and administrative cost recovery variance of $1,882,518 between current and

prior fiscal years by function and by budgetary unit. This illustration reveals a decrease in

all functional areas except for Instruction. Further analysis reveals a decrease in facilities

and administrative recoveries in all budgetary units.

J-67

Amount of Percent

Function Increase (Decrease) Change

Instruction 25,317.00 9.30%

Research (1,225,106.00) -3.78%

Public Service (679,188.00) -22.27%

Other Sponsored (3,541.00) -100.00%

Total (1,882,518.00) -5.26%

Amount of Percent

Budgetary Unit Increase (Decrease) Change

Resident Instruction (1,342,698.00) -4.38%

Experiment Station (363,245.00) -11.42%

Forestry Extension (104,671.00) -9.30%

Cooperative Extension (28,299.00) -5.96%

Marine Institute (21,708.00) -28.89%

Marine Extension (1,789.00) -1.05%

Vet Labs (20,108.00) -30.10%

Total (1,882,518.00) -5.26%

The University of Georgia Research Foundation, Inc. retains a portion of total F&A

recoveries from the University. In the illustration below, F&A amounts recovered by the

University of Georgia Research Foundation, Inc. decreased by $237,466 during the

current fiscal year. The facilities and administrative costs recovered by the University of

Georgia Research Foundation, Inc. over the past ten years as the research arm of the

University are as follows:

Exhibit C presents an analysis of expenditures by functional activity compared to the

total sponsored project costs. The direct and facilities and administrative cost ratios are

listed by function. Based on total sponsored activity expenditures, the Research category

accounted for the largest share representing 63.21% of the total overall expenses. A

further breakdown of the categorical expenditures reveals that Research comprises

58.83% of the total University direct cost expenses and 92.13% of the total University

facilities and administrative cost expenses.

The following summary for FY 2012 and FY 2013 provides a comparison of the sources

of funding for total awards. Total award funding increased in FY 2013 within the state,

city/county and private and foreign sources but decreased overall by $32,683,603.

Year Amount Year Amount

FY2004 4,687,237 FY2009 5,534,773

FY2005 5,166,976 FY2010 6,065,844

FY2006 4,888,164 FY2011 6,835,901

FY2007 4,891,670 FY2012 6,993,758

FY2008 5,216,802 FY2013 6,756,292

J-68

Source FY2012 FY2013

Federal 125,557,163$ 54.31% 98,627,687$ 49.68%

State 22,386,698 9.68% 24,393,307 12.29%

Other States 16,708,360 7.23% 12,059,800 6.08%

City/County 4,567,486 1.98% 4,985,046 2.51%

Private & Foreign 61,976,851 26.81% 58,447,115 29.44%

231,196,558$ 100.00% 198,512,955$ 100.00%

An aged analysis of sponsored accounts receivable at June 30, 2013 is presented in

Exhibit E. Receivables are identified by the major sponsoring agencies and are divided by

University and University of Georgia Research Foundation, Inc. projects. The total

receivable balance for FY 2013 totaled $23,560,140 at fiscal year-end, an increase of

8.4% from FY 2012.

Exhibits summarizing statistical data are presented below:

Exhibit A Sponsored Account Activity

Exhibit B Gross Facilities and Administrative Cost Recovery

Exhibit C Analysis of Sponsored Activity by Function

Exhibit D Summary of Research, Instruction, and Public Service

Exhibit E Summary Aging of Restricted Accounts Receivable

Exhibit F Research Administration and Infrastructure Ad Hoc Committee

Recommendations

Organization Chart

J-69

FY 2012 vs FY 2013

TOTAL INSTRUCTION 507 467

RESEARCH

- RESIDENT INSTRUCTION 2,390 2,420

- FORESTRY RESEARCH 221 241

- SKIDAWAY 0 1

- AG EXPERIMENT STATIONS 1,055 1,127

- MARINE EXTENSION 20 19

- MARINE INSTRUCTION 13 10

- ATHENS & TIFTON VET LAB 13 20

TOTAL RESEARCH 3,712 3,838

PUBLIC SERVICE

- RESIDENT INSTRUCTION 754 684

- FORESTRY EXTENSION 25 28

- COOPERATIVE EXTENSION 699 817

- MARINE EXTENSION 54 49

- ATHENS & TIFTON LAB 30 34

TOTAL PUBLIC SERVICE 1,562 1,612

TOTAL OTHER (INCL. PLANT FUND) 227 186

GRAND TOTAL SPONSORED 6,008 6,103

RELATED COST SHARE ACCOUNTS 1,096 1,060

Number of Sponsored Accounts by Function and Fund

EXHIBIT A

J-70

Resident Experiment Forestry Cooperative Marine Marine Vet

Instruction Stations Rsch/Ext Extension Institute Extension Labs Total

Instruction $297,664 $0 $297,664

Research $27,174,389 $2,818,524 $988,961 $53,440 $136,271 $45,553 $31,217,138

Public Service $1,858,913 $31,588 $446,752 $31,898 $1,138 $2,370,289

Other $0 $0

Total $29,330,966 $2,818,524 $1,020,549 $446,752 $53,440 $168,169 $46,691 $33,885,091

Resident Experiment Forestry Cooperative Marine Marine Vet

Instruction Stations Rsch/Ext Extension Institute Extension Labs Total

Instruction $274,322 -$1,976 $272,347

Research $27,954,229 $3,181,769 $1,086,388 $75,148 $93,664 $51,047 $32,442,244

Public Service $2,441,572 $38,831 $475,051 $78,270 $15,754 $3,049,477

Other $3,541 $3,541

Total $30,673,664 $3,181,769 $1,125,220 $475,051 $75,148 $169,958 $66,800 $35,767,609

Gross Facilities and Administrative Cost Recovery

FY 2013

FY 2012

EXHIBIT B

J-71

Total Facilities and

Function Direct Cost Administrative Total

Instruction 6.11% 0.88% 5.43%

Research 58.83% 92.13% 63.21%

Public Service 17.33% 7.00% 15.97%

Other Sponsored 17.73% 0.00% 15.39%

Total 100.00% 100.00% 100.00%

ANALYSIS OF SPONSORED ACTIVITY BY FUNCTION

FY 2013

EXHIBIT C

J-72

No Amount No Amount No Amount No Amount No Amount

FY2012 Proposals 1844 $254,985,213 580 $55,296,424 483 $27,833,994 911 $59,313,944 3818 $397,429,575

FY2012 Awards 1090 $124,215,736 518 $37,498,461 499 $23,022,105 855 $46,460,256 2962 $231,196,558

FY2013 Proposals 1761 $248,766,227 479 $26,854,693 414 $20,649,397 793 $52,844,383 3447 $349,114,700

FY2013 Awards 1034 $113,486,493 426 $20,874,633 408 $19,331,501 775 $44,820,328 2643 $198,512,955

TOTALRESEARCH

SUMMARY OF RESEARCH, INSTRUCTION, AND PUBLIC SERVICE

PROPOSALS AND AWARDS

Comparison of FY 2012 and FY 2013

General Experiment Stations

INSTRUCTION PUBLIC SERVICE

EXHIBIT D

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Summarized Current Thirty To Sixty To Ninety To Over 120 Total

Agency Sixty Ninety 120 Days

UGA:

U.S. Navy & Army 410 43,925 0 1,020 8,930 54,285

U.S. Dept. of Interior 0 0 0 0 0 0

U.S. Dept. of Agriculture 107,332 174,438 10,378 117,249 15,468 424,865

State Agencies 2,361,040 1,046,597 336,388 534,512 222,411 4,500,948

Other 1,970,078 830,824 409,482 162,292 198,537 3,571,213

Subtotal 4,438,860 2,095,784 756,248 815,073 445,346 8,551,311

UGARF:

U.S. Navy & Army 108,569 2,525 0 10,935 0 122,029

U.S. Dept. of Interior 0 0 0 0 0 0

U.S. Dept. of Agriculture 314,121 7,672 17,979 0 41,165 380,937

State Agencies 646,105 360,329 312,941 313,375 266,096 1,898,846

Other 6,961,756 2,927,406 741,469 761,341 1,215,047 12,607,019

Subtotal 8,030,551 3,297,932 1,072,389 1,085,651 1,522,308 15,008,831

Total UGA/UGARF 12,469,411 5,393,716 1,828,637 1,900,724 1,967,654 23,560,142

Summary Aging of Restricted Accounts Receivable

As of 06/30/2013

EXHIBIT E

J-74

Recommendations

Overall93%

1# Improve service levels & increase communication;

alternative org'l structures 60%

2# Balance of responsibilities between research unit &

OSP, C&G 100%

3OSP and C&G organizational evaluation for flexibility,

access, & training 100%

4Clearly define "career paths" for staff members in

OSP, C&G, and research unit admininistration 100%

5Office-level performance & productivity metrics for

OSP and C&G functions and personnel 100%

6Formalized communications between OSP and C&G,

and with research admininistrators & faculty 95%

# = Top Priority Recommendation

Recommendations

Overall98%

1Deepened, enhanced service role of OSP and C&G

supporting research staff and faculty 95%

2a

C&G: Clarify roles and responsibilities for those

involved in central research administration and

compliance 100%

2b

OSP: Clarify roles and responsibilities for those

involved in central research administration and

compliance 100%

3

"Future State" matrix; clarify level of delegated

authority for research administration and compliance100%

4a

C&G: OSP and C&G should regularly evaluate

indivdual workloads and staffing levels RE: program

growth 100%

4b

OSP: OSP and C&G should regularly evaluate

individual workloads and staffing levels RE: program

growth 100%

5a# C&G: Develop performance and productivity

measures for all key staff members 100%

5b# OSP: Develop performance and productivity

measures for all key staff members 100%

6aC&G: Establish "aspiration goals" for OSP and C&G

staff performance and productivity 100%

6bOSP: Establish "aspiration goals" for OSP and C&G

staff performance and productivity 100%


Recommendations

Overall86%

1

Strengthen formal policies and procedures for key

research admin. functions supporting research100%

2

Continue to monitor and evaluate policies and

procedures for high risk fiscal and research

compliance areas 95%

3Develop institutionally-supported "policy on policies"

50%

4

Appoint/define single, recognized owner of policies;

identify central location for policies and procedures100%

5

Form standing joint faculty/staff policy development

committee (connected to Training & Education

recommendation) 90%

6

Develop comprehensive training and education

programs supporting newly developed/issued policies

(see T&E) 80%


Research Administration and Infrastructure Ad Hoc Committee Recommendations

Organizational Structure

Percent Complete

Roles and Responsibilities

Percent Complete

Policies and Procedures

Percent Complete

EXHIBIT F Page 1 of 2

J-75

Recommendations

Overall100%

1Improve financial status reporting and other related

reports for research faculty and staff 100%

2# OVPR should develop strategic plan for Research IT

needs and continue to refine plan 100%

3

Adopt and implement integrated proposal and

compliance protocol development management

system. 100%

4

Include key research admin. & faculty, and EITS in

technologies, software, and reporting that supports

research 100%


Recommendations

Overall88%

1a

# Fiscal: Strengthen, deepen programmatic

investments in compliance across 8 key program

elements 80%

1b

# Research: Strengthen, deepen programmatic

investments in compliance across 8 key program

elements 95%

2a

Fiscal: Establish more comprehensive monitoring,

quality review, and quality assurance compliance

functions 80%

2b

Research: Establish more comprehensive monitoring,

quality review, and quality assurance compliance

functions 90%

3aFiscal: Strengthen compliance communication

channels where information-sharing is important 90%

3b

Research: Strengthen compliance communication

channels where information-sharing is important90%

4aFiscal: Strengthen compliance enforcement activities

N/A

4bResearch: Strengthen compliance enforcement

activities 90%

5a

Fiscal: Establish uniform process for following up on

compliance "corrective actions" to ensure compliance

reinstated N/A

5b

Research: Establish uniform process for following up

on compliance "corrective actions" to ensure

compliance reinstated 80%

6a

Fiscal: Create more comprehensive, campus-wide

training and education programs for compliance100%

6b

Research: Create more comprehensive, campus-wide

training and education programs for compliance80%


Recommendations

Overall80%

1

# Increase support for a formal training and education

program aimed at depart'l and central research

admins. 100%

2Develop and implement comprehensive research

education program for faculty 80%

3

OSP, C&G primary responsibility for formal training

process for new and existing staff; develop training

manuals 80%

4Novel approaches to T&E; support formal certification

programs to incentivize and reward 50%

5

Develop comprehensive training and education

programs supporting newly developed/issued policies

(see P&P) 90%


Percent Complete

Systems and Technologies

Percent Complete

Research and Fiscal Compliance

Percent Complete

Training & Education

EXHIBIT F Page 2 of 2

J-76

Director

Pamela Ray

Cash/Award Compliance Manager

Lynn Beard

Associate Director

Tammy Ebert

Senior Grants Acct Specialist

Jay McGarity


Brad Langford

Grants Acct Spec III

Ken Dover


Morgan Bennett

Accountant

Michael Myrick


Don Carpenter

Grants Acct Spec I

Linda Davis

Grants Acct Spec I

Joy Hirsch

Grants Acct Spec II

Daniel Brugh

Grants Acct Spec II

Sara Tice

Grants Acct Spec I

Caroline Williams


Jackie Walsh

Billing Receivables Manager

Cynthia Sherk

Program Coordinator I

Gail Chester


CONTRACTS AND GRANTS DEPARTMENT

ORGANIZATION CHART

Admin Associate I

Janice Lackey

Accountant

Cedric Miller

J-77

UNIVERSITY BUSINESS AND ACCOUNTING SERVICES CENTRAL OFFICE SUPPLY/CENTRAL RECEIVING

CENTRAL OFFICE SUPPLY

Central Office Supply (COS) is a campus storeroom which warehouses a limited number

of items such as copy paper, UGA forms, and remanufactured toner cartridges. Recycled

toner cartridges are produced by a COS staff member. Components used in the

remanufacturing of cartridges are chosen to meet or exceed original equipment

manufacturer specifications for image quality and page yield. Remanufactured toner

cartridges offer a large savings compared to purchasing new cartridges.


Central Office Supply continues to obtain large volumes of paper at an economically

efficient price. COS utilizes vendor/customer relationships with suppliers to accomplish

this. COS provides campus departments with a competitive advantage over other product

distributors.

COS mailed 149 orders to off campus departments and delivered 466 orders on campus.

COS collected 3,922 empty toner cartridges in FY 2013 and sold approximately 1,852

empty cartridges that could no longer be remanufactured in-house. The Department

assisted several local schools with the My School Recycle program offered by Office

Depot. Recycling empty cartridges in this manner saves landfill space. During the fiscal

year COS added two new toner cartridges to its catalog.

The UGA Procurement Department added COS inventory items to the UGAMart system

in February 2013. UGAMart is a centralized hub of products available for purchase by

campus units. Adding the inventory items allows University Departments to order COS

items electronically instead of manually and greatly simplifies the process.

COS participated in the Adopt-A-Class program again this year.


COS will continue to purchase in bulk quantities to offer a greater discounted price to

University Departments.

COS will expand the line of remanufactured toner cartridges to meet the needs of

University departments as new technology is purchased.

COS will continue to expand the toner recycle program to divert an even greater amount

of trash from landfills.

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CENTRAL RECEIVING

Central Receiving is responsible for the receipt, inspection, and delivery of incoming

vendor shipments, the delivery of shipments generated by Central Office Supply and the

processing of outbound freight shipments. Central Receiving also is responsible for

resolving shortages and damaged receipts and for conducting delivery follow-ups on

outstanding orders.


The number of vendor receipts (31,148) handled in Fiscal Year 2013 increased 8% from

last year (28,782). Including deliveries generated by other University departments, the

overall delivery volume (31,936) increased 8%. This increase is due to UGAMart

allowing more departments to route orders through Central Receiving.

0

5

10

15

20

25

30

35

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

Thousands

Fiscal Year

Central Receiving Vendor Receipts

Average deliveries each workday were 128, as compared to 119 the previous year. This

includes the many requests for Central Receiving to accept shipments routed directly to

the departments, but which cannot be delivered by the freight carrier due to problems

with accessibility at delivery points.

Vendor receipts (31,148) were 96% of total shipments; deliveries for Central Office

Supply (466) were 2%; and outgoing shipments from campus departments (322) made up

2% of the volume.

During FY 2013, Central Receiving inspected and redelivered 19,768 (63% of total)

incoming shipments the same day as received. This performance compares with 69% in

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FY 2012, 72% in FY 2011, and 79% in FY 2010. This decline in performance is due to a

reduction in drivers; the size of the inbound shipments, which require two people instead

of one to make the delivery; and an overall increase of incoming items.

0%

20%

40%

60%

80%

100%

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

Deliveries by Day

Central ReceivingInspection and Redelivery Times

2nd Day Next Day Same Day

Central Receiving assisted departments with several international shipments in FY 2013

(United Kingdom, India, Brazil and Uganda). Central receiving also delivered 8,000 new

phone books to departments on campus.


A primary goal is to continue redelivery of merchandise to University departments in an

efficient manner, which includes operating within new boundaries created by the addition

of green space, construction and reduction of roadways and parking areas.

Central Receiving will work to implement export controls for international shipments,

and will serve as the centralized point for outbound shipments.

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Central Office Supply/Central Receiving

Manager

Susan Thornton

Central Receiving

Accounting Technician

Kim Fuller

Materials Handler Supervisor

Allan Sand


CENTRAL OFFICE SUPPLY/CENTRAL RECEIVING

ORGANIZATION CHART

Central Office Supply

Accounting Technician

Sandi Hild


Materials Handler IV

Matthew Owensby


Toner Recycling Technician

Philip Weinrich

Central Receiving

Materials Handler III

David Burger

Austin Campbell

Daniel Hunter

Brody Strickland

J-81

UNIVERSITY BUSINESS AND ACCOUNTING SERVICES DIRECTORY ASSISTANCE

Directory Assistance utilizes a Web-based dataset to provide personalized telephone

information and a locator service for University students, faculty and staff. The

department’s operators are often the first direct contact a caller has with the University.

Directory Assistance is staffed by trained operators who will transfer calls on request or

dispense general information.


In Fiscal Year 2013 Directory Assistance moved to the Administrative Services

Warehouse. Directory Operators will be cross training in other departments at that

location to supplement any slow times.

The numbers of calls received in FY 2013 decreased by 9.94% from FY 2012, Operators

answered and assisted 65,140 callers which was a decrease from 72,331 the previous

year. Operators still answer over 200 calls on any given day. The Conference Bridge was

discontinued on January 31st 2013. Notices were sent to conference bridge users

instructing them to set up accounts with AT&T/Telephone Services. Conference Bridge

users who already had calls established for the near future were assisted by operators in

establishing conference calls using emergency lines provided by Telephone Services.

The following charts reflect the activity of phone calls and conferences handled by

Directory Assistance: The red bars represent Conference Bridge usage which was

discontinued January 31, 2013.

0

2,000

4,000

6,000

8,000

10,000

12,000

July Aug. Sept. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May June

Fiscal Year 2013 Monthly Call Activity

# of Calls

# Conference Calls - Discontinued 1-31-13

# Participants in Conference Calls

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Fiscal Year 2014 Goals

Directory Assistance Operators will continue to provide excellent customer service and

attend various customer-service training sessions offered at UGA, as well as continue to

be proactive in researching new phone listings on campus.

Directory Assistance will cross train and assist the Finance and Administration Records

Center.

0

6,500

13,000

19,500

26,000

32,500

39,000

45,500

52,000

58,500

65,000

71,500

78,000

FY 2010 FY 2011 FY 2012 FY2013

Yearly Call Activity

# of Calls # Conference Calls - Discontinued 1-31-13

# Participants in Conference Calls

J-83


Supervisor

Christine Long

Phone Directory Assistant

Dianna Hall

Carol Gillispie

Vacant


DIRECTORY ASSISTANCE

ORGANIZATION CHART

J-84

UNIVERSITY BUSINESS AND ACCOUNTING SERVICES FINANCE AND ADMINISTRATION IT SUPPORT

The Finance and Administration Information Technology Support (F&A IT Support)

department was created on July 1, 2012, as part of a larger overall organizational

realignment within Finance and Administration. F&A IT Support provides several core

functions, including analyzing and evaluating business processes, project management,

maintaining IT systems, information security, web presence, and IT strategic planning.

F&A IT supports several units, including University Business and Accounting Services

(UBAS), the Budget Division, the Office of Emergency Preparedness, Real Estate and

Space Management, the Real Estate Foundation, the Health Sciences Campus

Coordinator (located at the HSC), and the Office of the Vice President for Finance &

Administration. F&A IT Support strives to identify opportunities for organizational

process improvement, gaining efficiencies, reducing costs, and strengthening internal

controls.

Personnel

The creation of F&A IT Support did not add personnel to F&A, but did move existing IT

employees that were reporting to the Budget Division, UBAS, Administrative Services,

and the Bursar’s Division, under a central IT reporting structure. The initial reporting

structure included direct and dotted line reports. The direct reports are: IT Director, IT

Senior Manager, Application Analyst, Systems Administrator, and IT Professional. The

dotted line reports include two System Administrators and an IT Professional. The dotted

line reporting was included as a transition and will eventually be replaced with only

direct reports.

Initial Goals

The initial goals for the F&A IT Support department included: 1) providing a robust and

comprehensive environment for the security of data and information systems; 2)

improving the support provided to clients, acting proactively when possible; 3) creating a

disaster recovery framework that can be tailored for each department; 4) creating an IT

team that is actively involved in the day to day operations of the units; 5) becoming an

integral part of the department’s process changes and projects.


F&A IT Support has accomplished many items during its inaugural year, including:

reduced the social security numbers housed electronically by 245,000;

created an IT support ticket system to better track IT issues;

retired several physical servers and replaced them with virtual servers, allowing

for a more stable server infrastructure that consumes less electricity and reduces

cooling required;

replaced the very old and unstable file server system used by the OVPFA with file

server services offered by EITS;

J-85

implemented industry recommended security settings for PCs, including the

elimination of the practice of logging on as a local administrator;

successfully completed the SciQuest AP Director project;

successfully completed the Kronos MyTime upgrade project;

deployed Nimble storage arrays;

began replacing all Windows XP PCs with Windows 7 PCs;

continued leading the campus wireless communication device policy changes;

began Nolij document imaging project for Payroll;

deployed the web-based leave request system for management level employees;

and

began Boyd Data Center disaster recovery location planning.


While F&A IT Support had a very successful year, much work remains. The goals for

F&A IT Support in FY 2014 fall under the same framework as FY 2013 (security, client

support, disaster recovery, IT team development, and customer integration). Specific

focus of IT day to day will include: partnering with EITS on the network support and

management; disaster recovery projects; eliminating or mitigating sensitive data;

implementing a centrally supported wireless network (PAWS) in partnership with EITS;

focusing on what systems and processes are unique to F&A and evaluating how to

provide other services in the most efficient and cost effective manner.

J-86

IT Director

Chris Wilkins


FINANCE AND ADMINISTRATION IT SUPPORT

ORGANIZATION CHART

Systems

Administrator

Specialist

Gerry Fitch

IT Senior Manager

Brandon Silvers

Application

Analyst Specialist

Debbie Ledford

IT Professional

Associate

Matthew Hardigree

Systems

Administrator

Spec

Jill Jerome

IT Professional

Specialist

Jennifer Lazo

J-87

UNIVERSITY BUSINESS AND ACCOUNTING SERVICES FISCAL COMPLIANCE AND EDUCATION OUTREACH

The Finance and Administration Fiscal Compliance and Education Outreach group was

created within University Business and Accounting Services in July 2012, as part of a

larger overall organizational realignment within Finance and Administration. Fiscal

Compliance and Education Outreach is responsible for analyzing and evaluating

compliance with various federal, state, Board of Regents, and University policies within

the central business and administrative functions of the University. Fiscal Compliance

and Education Outreach assesses compliance risks and works closely with managers and

directors within central business services operations in developing and managing

compliance plans and changes as required by federal, state, and Board of Regents policies

and procedures. Fiscal Compliance and Education Outreach evaluates and recommends

improvements to internal controls for the central business operations of the University

and works closely with those managers and directors to recommend systems of controls

to be used both centrally and within campus units. Fiscal Compliance and Education

Outreach is also responsible for the development and implementation of a new fiscal

certification program – a comprehensive fiscal and administrative management program

to improve the knowledge and skills of University personnel with financial, budgetary,

and accounting responsibilities.

Personnel

The creation of Fiscal Compliance and Education Outreach took the two existing Fiscal

Compliance Officer positions – one vacant and one filled – and altered those into one

Fiscal Compliance Officer position while creating an Assistant Fiscal Compliance Officer

position. The Fiscal Compliance Officer position was already filled, and the Assistant

Compliance Officer position was filled in October 2012.

Initial Goals

The initial goals for Fiscal Compliance and Education Outreach included: 1) developing

a new fiscal management certification program for faculty and staff with fiscal

responsibilities; 2) working with University Business and Accounting Services (UBAS)

staff to develop training sessions specific to certain areas of University Business and

Accounting Services; 3) striving for proper management of financial resources, as well as

a culture of compliance and accountability; 4) launching a new F&A Policies and

Procedures Library (FAPL) for campus.


Fiscal Compliance and Education Outreach accomplished many of its initial goals in the

last year, including:

development of a fiscal management certification program (FACTS: Fiscal

Administration Certificate Training Series);

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development and implementation of a compliance plan for effort testing and

CFDA testing;

research and testing of stipends and petty cash;

development of petty cash training for campus; and

uploading of all UBAS policies and procedures to FAPL and subsequent launch

of FAPL.


The goals for Fiscal Compliance and Education Outreach in FY 2014 expand on the

framework begun in FY 2013, including:

launching the inaugural cohort of 25 participants for the FACTS program;

applying tweaks as necessary to the FACTS program to improve the program for

subsequent cohorts;

implementing an application process for FY 2015 FACTS cohort;

working with UBAS staff to develop training sessions specific to certain areas of

University Business and Accounting Services; and

striving for proper management of financial resources, as well as a culture of

compliance and accountability.

J-89

Associate VP and Controller

Holley W. Schramski


FISCAL COMPLIANCE AND EDUCATION OUTREACH

ORGANIZATION CHART

Fiscal Compliance Officer

Crystal Rogers

Assistant Fiscal

Compliance Officer

Glenda Owens

J-90

UNIVERSITY BUSINESS AND ACCOUNTING SERVICES PAYROLL AND GLOBAL ACTIVITIES

The Payroll Department is responsible for processing all payroll payments to employees of

the University of Georgia through electronic payroll authorizations and time-keeping

software in accordance with the University’s policies and procedures. The department

withholds taxes and other authorized deductions from those payments and transmits the

deductions to the appropriate federal, state and local agencies. The department prepares and

transmits federal and state tax returns, reports to various retirement agencies, and maintains

records on all personnel paid through the payroll system. The department also responds daily

to numerous varied requests for customer service from both internal and external customers.

These customers include but are not limited to the Internal Revenue Service, the Social

Security Administration, various courts within the U.S. Judicial System, payroll personnel

within the business offices throughout the University, and other University employees.


Electronic W-2 Distribution

As of the end of FY 2013, 12,323 employees have elected to receive their W-2 tax form

electronically, an increase of 1,997 over last year’s total of 10,326. Under IRS regulations,

the University may not require an employee to receive the tax document electronically and

must obtain the employee’s authorization in order to utilize this feature. Also, employees

who have terminated during the year are currently unable to obtain their W-2 electronically

because their University MyID is inactivated upon termination for data security purposes.

Since the University annually issues more than 25,000 W-2s, the increased use of the

electronic W-2 not only has made the production process more efficient and accurate but has

created a significant savings within the Payroll department in transaction and supply costs.

The utilization rate of the electronic W-2 for the year rose to approximately 50%, which is a

good number considering that many of the University’s employees are only employed part

time. The Payroll department will continue to work to increase the utilization of the

electronic W-2 by promoting it in December and early January before W-2s are printed for

calendar year 2013.

W-2 Healthcare Reporting Requirement

The Affordable Care Act of 2010 requires certain employers to report the cost of health

insurance coverage under an employer sponsored group health plan. Beginning with calendar

year 2012, this cost must be reported on the Form W-2 Wage and Tax Statement of each

employee who received coverage under the plan. The amount reported is the sum of the

employee’s payroll deductions for health insurance and the employer’s payments to the plan

on behalf of the employee. Per the Internal Revenue Service, the purpose of this new

reporting requirement is for information only and will have no effect on the employee’s tax

liability. Payroll staff worked with staff from Enterprise Information Technology Services

(EITS) to revise the payroll system to accommodate the new requirement. The Payroll staff

assisted many employees with their questions concerning the change to their W-2.

J-91

Employee Portion of FICA OASDI Withholding Percentage

In 2011 Congress reduced the employee portion of the Federal Insurance Contribution Act –

Old Age Survivors and Disability Insurance (FICA-OASDI), also known as Social Security,

to 4.2% of gross income. The rate had been 6.2% for many years prior to this change. In late

December of 2011, Congress extended the reduction for an additional two months to

February 29, 2012, and then later extended it again, this time through the end of 2012. The

Payroll department carefully monitored these developments and had to be prepared to react

quickly to any legislative adjustments. Near the end of 2012, Congress elected not to extend

the reduction in the FICA-OASDI employee contribution rate going forward. The Payroll

department, with the assistance of EITS employees, acted promptly to make the necessary

payroll system adjustments and ensure the accuracy of the deductions. The staff also worked

to resolve any related issues that arose with the first few payrolls of 2013.

Additional FICA-HI

New legislation in effect for calendar year 2013 increased the Federal Insurance

Contributions Act – Hospital Insurance (FICA-HI or Medicare) deduction for wages

exceeding $200,000 for the year. The FICA-HI deduction for gross wages less than $200,000

is 1.45%, and the University contributes a matching 1.45%. For 2013 an employee’s wages

exceeding $200,000 will be subject to an additional 0.9% withholding for a total of 2.35%,

but the employer contribution will remain at 1.45% for total gross pay. This newly

established regulation is known as Additional FICA-HI and is applicable regardless of an

employee’s filing status. Payroll staff again worked closely with staff from EITS to ensure

that the new deduction was properly taken and the accounting was handled appropriately. A

number of internal forms and reports were revised in order to account for the new tax, and

staff assisted with employee inquiries regarding the change.

Transition of Internal Reports to Electronic Format

The Payroll staff worked with EITS to convert internal payroll reports to an electronic format

that may be accessed on a secure, internal website. The new process enables the department

to print only the report pages that are actually needed in a hard format and avoid printing

huge volumes of unneeded reports. This change is extremely valuable given that the

University of Georgia is a large and very complex entity that generates many thousands of

pages of data that must be reviewed, analyzed, and stored. With over 17,000 active

employees on the payroll, ever-changing tax legislation, and a host of complicated issues that

impact the payroll operation, the amount of data generated is extremely voluminous. The

electronic format greatly eases data storage and accessibility, reduces handling and supply

costs and also supports institutional efforts to become more environmentally friendly.

Skidaway Institute of Oceanography

In January of 2013 the Board of Regents announced that the Skidaway Institute of

Oceanography would be aligned with the University of Georgia effective July 1, 2013.

Payroll staff began preparing for the transition by working with key employees at Skidaway

and other UGA departments to determine the classification and pay type of Skidaway

employees and to prepare for the transition of these employees to the UGA payroll system.

Staff also worked with personnel at the University System of Georgia Shared Services Center

J-92

to obtain pay and tax information for these individuals. Staff conducted an onsite training

session to assist the Skidaway staff with the transition and worked to facilitate an orderly

transition of the payroll process.

Administration of Global Programs

The Office of International Education added the new position of financial director early in

the fiscal year. This position is responsible for providing financial and administrative

guidance primarily to program administrators for study abroad programs. The Department

has worked closely with this position to ensure the person receives training as needed and has

access to University resources necessary for success with his responsibilities. The new

structure has been very successful in bringing a new level of fiscal responsibility to

international programs and in providing a much needed resource to assist program directors

with the fiscal and administrative direction of their programs.

UGA at Oxford

A significant amount of progress was made toward determining tax and reporting

requirements associated with the UGA at Oxford program. This effort includes consulting

with external resources that have expertise on United Kingdom regulatory requirements

related to conducting overseas programs.

Foreign Bank Accounts

The University worked to reduce the number of bank accounts in other countries and to

reduce the total deposits in those accounts. Proper approvals have been obtained for the

remaining accounts and procedures have been adopted to assist in identifying additional

foreign accounts.

Tax Issues on Payments to Internationals

Payroll’s international tax coordinator continues to:

Improve procedures to increase accuracy and efficiency in processing payments to

foreign nationals including providing electronic withholding payroll forms for the

new tax year;

Work with the Office of International Education in utilizing their document system to

retrieve the appropriate immigration documents required for tax analysis;

Participate in orientation for international students each semester, presenting useful

information to the students; and

Participate in International Student Life’s tax workshops to assist international

students and scholars and those who are overseas to complete income tax returns


Electronic W-2s for Inactive Employees

Payroll would like to develop electronic W-2s for inactive employees during the coming

fiscal year. The Department has enjoyed great success in becoming more electronic in recent

years, and the introduction of electronic W-2s has been a big part of this effort. The current

electronic W-2 process requires a person to have an active MyID in order to access the

system. When a person is terminated from employment, their MyID is inactivated for data

J-93

security reasons, and the individual can no longer obtain their W-2 electronically. As a result

of this, Payroll staff must print, sort, and distribute approximately 8,000 W-2’s for inactive

employees each year. The process is both expensive and environmentally unfriendly.

Developing an electronic W-2 process for inactive employees would be very beneficial to the

Department, the institution, and to former employees.

Electronic Payroll Cost Reports

As the Payroll department continues its effort to reduce paper use and to become more

efficient and environmentally friendly, developing an electronic process to distribute the

payroll cost reports will further contribute to this goal. The Payroll department produces

approximately 6,000 cost reports annually that must be distributed with each payroll. The

production of paper copies of the cost reports is costly and environmentally unfriendly.

Developing an electronic cost report will require the assistance of various IT resources, but

will be well worth the effort.

ACH Transfers For Employee Deduction Payments to Agencies

Payroll receives wage withholding orders from various agencies which require deductions

from employee paychecks. The Department must process deductions and remit the funds to

the appropriate entity in a timely manner. Payroll currently issues and mails a paper check to

meet the requirements of withholding orders. With the current process, Payroll must maintain

a large petty cash bank account that must be reimbursed twice a month in order to meet the

numerous wage withholding order obligations. In order to reduce the reliance on and size of

the Department’s petty cash account and to establish a more efficient and less costly method

of remitting payments, Payroll is contacting the relevant entities to determine their

willingness and ability to accept Automated Clearing House (ACH) payments. Payroll has

been successful in setting up electronic payments to a few agencies but the majority of

payments are currently paid by paper check. The Department will strive to increase the

number of electronic payments which will reduce transactional costs and improve accuracy

and efficiency.

Pay Card Solution for Unbankable Employees

Direct deposit of payroll payments is mandatory for all benefit eligible employees at UGA.

Employees who are not able to obtain a bank account or have an undue hardship can request

exemption from direct deposit and if approved, will receive a paper check. Payroll is

exploring the possibility of paying the exempted group of employees by pay card instead of

issuing paper checks. The Department is evaluating a vendor that may be able to use the

UGACard for this purpose instead of requiring a separate pay card. Payroll prints very few

checks because direct deposit usage is very high, but costs associated with printing checks

would be reduced if a pay card solution is implemented.

Post Transition Work With Skidaway

Payroll will continue to work with key employees at Skidaway and on campus to complete

the transition of the Skidaway Institute of Oceanography into the University’s payroll

system. Numerous issues have been successfully addressed but additional efforts are

necessary to ensure that employees are properly classified and accurately paid. Staff will

maintain communications with Skidaway and resolve any new problems that may arise.

J-94

UGA at Oxford

Staff will work to complete the evaluation of the UGA at Oxford program and determine the

University’s tax and reporting obligations to the United Kingdom tax authorities. New

procedures will be implemented as necessary to ensure ongoing compliance with these

requirements.

Study Abroad Funding

Staff will work with the Office of International Education to develop and implement a new

funding model to be used with study abroad programs.

Tax Issues Related to Payments to Internationals

During fiscal year 2014 Payroll plans to accomplish the following goals related to employees

and others who are foreign nationals:

Provide detailed instructions and forms to assist in properly documenting non-payroll

payments to foreign nationals;

Create an informative website for use by both foreign nationals and departments; and

Work with the Office of International Education to increase the collection of

documentation from foreign nationals and to develop an electronic environment for

the storage and retrieval of the documentation


The following exhibits are provided as records of the Payroll department’s activities for

the periods ended June 30, 2009 through June 30, 2013.

Exhibit A Comparison of Number of Employees

Exhibit B Comparison of Payroll Amounts

Exhibit C Comparison of Payroll Deductions

Exhibit D Summary of Related Activities

Organization Chart

J-95

University 2008-2009 2009-2010 2010-2011 2011-2012 2012-2013

Monthly 7,563 7,581 7,520 7,670 7,791

Academic 3,152 3,127 3,194 3,269 3,328

Salaried 2,634 2,589 2,534 2,590 2,500

Hourly 4,111 4,236 4,230 4,576 4,569

Total 17,460 17,533 17,478 18,105 18,188

Athletic

Monthly 21 20 60 60 58

Hourly 128 139 27 0 0

Total 149 159 87 60 58

Total

Monthly 7,584 7,601 7,580 7,730 7,849

Academic 3,152 3,127 3,194 3,269 3,328

Salaried 2,634 2,589 2,534 2,590 2,500

Hourly 4,239 4,375 4,257 4,576 4,569

Total 17,609 17,692 17,565 18,165 18,246

Increase/Decrease over 2009

University 73 18 645 728

Athletic 10 (62) (89) (91)

83 (44) 556 637

Percent Increase/Decrease over 2009

University 0.4% 0.1% 3.7% 4.2%

Athletic 6.7% -41.6% -59.7% -61.1%


Payroll Department

Comparison of Number of Employees

For the period June, 2009 through June, 2013


J-96

16000

16300

16600

16900

17200

17500

17800

18100

18400

18700

19000

FY09 FY10 FY11 FY12 FY13

Number of Employees


J-97


Payroll Department

Comparison of Payroll Amounts

For the period June 30, 2009 through June 30, 2013

University 2008-2009 2009-2010 2010-2011 2011-2012 2012-2013

Monthly $350,509,357 $343,338,739 $347,278,752 $353,187,980 $359,307,038

Academic $162,056,301 $161,511,586 $166,623,944 $176,822,680 $183,947,528

Salaried $67,449,566 $66,577,321 $65,781,626 $67,118,742 $66,866,887

Hourly $30,037,966 $30,602,528 $30,703,381 $31,493,570 $30,145,516

Total $610,053,190 $602,030,174 $610,387,703 $628,622,972 $640,266,969

Athletic

Monthly $5,770,782 $5,736,085 $7,322,957 $6,784,914 $8,669,640

Hourly $713,550 $715,902 $220,074 $0 $0

Total $6,484,332 $6,451,987 $7,543,031 $6,784,914 $8,669,640

Total

Monthly $356,280,139 $349,074,824 $354,601,709 $359,972,894 $367,976,678

Academic $162,056,301 $161,511,586 $166,623,944 $176,822,680 $183,947,528

Salaried $67,449,566 $66,577,321 $65,781,626 $67,118,742 $66,866,887

Hourly $30,751,516 $31,318,430 $30,923,455 $31,493,570 $30,145,516

Total $616,537,522 $608,482,161 $617,930,734 $635,407,886 $648,936,609

Inc/Dec over 2009

University ($8,023,016) $334,513 $18,569,782 $30,213,779

Athletic ($32,345) $1,058,699 $300,582 $2,185,308

Total (8,055,361) 1,393,212 18,870,364 32,399,087

Percent Inc/Dec over 2009

University -1.3% 0.1% 3.0% 5.0%

Athletic -0.5% 16.3% 4.6% 33.7%

EXHIBIT B Page 1 of 2

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EXHIBIT B Page 2 of 2

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cwgriff

Typewritten Text


Payroll Department

Comparison of Payroll Deductions

For the periods June 30, 2009 through June 30, 2013

2008-2009 2009-2010 2010-2011 2011-2012 2012-2013

Federal Withholding $60,869,259 $55,019,221 $60,647,326 $65,237,023 $67,127,441

Retirement $27,344,907 $28,286,905 $28,952,598 $29,684,011 $32,533,789

FICA OASDI & HI $36,111,343 $35,371,081 $30,993,324 $27,022,271 $32,505,326

State Withholding $24,494,799 $23,947,053 $24,556,757 $25,052,237 $25,640,804

Annuities $16,339,537 $15,249,016 $14,725,291 $15,026,913 $15,859,357

Hospital Insurance $22,834,492 $23,990,463 $23,253,733 $23,791,944 $24,288,343

Dental Insurance $3,499,766 $3,586,933 $3,793,688 $3,934,462 $3,900,355

Credit Union $5,881,002 $5,886,828 $5,701,728 $5,430,054 $5,139,221

Life Insurance $2,022,666 $2,089,799 $2,103,308 $2,152,479 $2,183,098

Federal Retirement $426,328 $222,527 $153,409 $128,889 $102,305

Dependent Care $1,043,200 $1,067,488 $1,061,300 $1,058,521 $1,123,876

Parking $2,370,333 $2,403,031 $2,397,864 $2,422,862 $2,245,401

LTD Disability Insurance $955,453 $970,821 $1,100,769 $996,644 $1,059,500

Charity $399,428 $390,848 $386,380 $382,680 $367,815

AD&D Insurance $219,834 $257,373 $324,137 $401,982 $383,169

Rent $170,398 $155,072 $150,963 $149,711 $134,288


Payroll Department

Comparison of Payroll Deductions

For the periods June 30, 2009 through June 30, 2013

2008-2009 2009-2010 2010-2011 2011-2012 2012-2013

Alumni $247,563 $266,254 $267,197 $241,134 $249,329

Federal Insurance $46,511 $24,990 $16,365 $14,358 $12,508

Bankruptcies $438,271 $449,968 $470,468 $529,594 $472,662

Garnishments $241,334 $304,834 $311,219 $287,068 $230,458

Wage Assignments $598,874 $532,590 $495,423 $508,487 $498,805

Savings Bonds $7,750 $8,050 $3,750 $0 $0

Tax Levies $40,927 $53,590 $51,081 $71,696 $61,696

Traffic Fines $24,365 $33,165 $25,445 $22,215 $16,705

TSP $21,750 $22,500 $22,500 $43,201 $32,419

Student Fees $987,922 $1,125,404 $1,291,046 $1,651,738 $1,926,033

Med Flex $3,521,931 $3,159,169 $2,565,580 $2,227,408 $1,798,675

Health Savings Accounts $181,150 $1,470,691 $3,145,601 $4,210,946 $4,891,571

Ramsey Center $448,584 $438,009 $421,169 $427,589 $432,420

Other $712,817 $362,949 $373,656 $753,932 $983,833

TOTAL $202,077,803 $212,502,494 $207,146,622 $209,763,075 $226,201,202

Increase over 2008 10,424,691 5,068,819 7,685,272 24,123,399

Percent Inc./Dec.Over 2008 5.2% 2.5% 3.8% 11.9%

EXHIBIT C

J-100

FY2009 FY2010 FY2011 FY2012 FY2013

Personnel Reports Processed 38,124 35,955 38,019 47,618 48,718

Deduction Forms Processed 3,194 1,165 1,765 2,056 1,918

Withholding Forms (W-4, G-4) Processed 14,115 15,020 13,050 13,435 12,098

Bank Forms 11,539 11,685 7,417 8,430 6,943

Checks Held for Personnels, 888#, Human Res 441 277 280 7 2

Departmental Transfers 2,748 2,243 2,659 2,493 2,153

Manual/Replacement Checks Issued 466 337 308 273 321

Checks Cancelled 497 348 324 292 333

Adjusted Checks 1,496 1,055 1,039 933 661

Refunds 1,156 1,408 1,415 1,479 1,598

Emergency checks Issued 330 228 355 332 271

Number of Payroll Checks Issued 35,244 32,237 28,794 22,104 12,928

Number of Advisements Issued 271,394 279,932 280,452 300,084 314,665

Number of W-2's Issued 25,710 25,289 24,755 24,966 25,416

Number of 1042's Issued 527 503 450 528 526


Payroll Department

Summary of Related Activites

For the Period June, 2009 through June, 2013

EXHIBIT D

J-101

Payroll Specialist II

Debbie Christopher

Payroll Specialist I

Mary Jane Cadwell


Lynn Mathis


Ashley Maxwell

Manager

Julie Camp

Senior Financial Accountant

Int’l Tax Coordinator

Susan Caldwell

Operations Supervisor

Christy Coddington

Senior Financial

Accountant

Seth Buchwald

Senior Accountant

Christi Holbert

Senior Accountant

Tomekia Wilson

Accountant

Dan Seymour

Accountant

Vacant

Admin Associate II

Crystal Alewine


Ginger Ayers


Kandice Mitchell

UNIVERSITY BUSINESS AND ACCOUNTING SERVICES PAYROLL AND GLOBAL ACTIVITIES

ORGANIZATION CHART

J-102

UNIVERSITY BUSINESS AND ACCOUNTING SERVICES PROCUREMENT OFFICE

The Procurement Office is responsible for the purchase of supplies, materials, equipment

and services for the various schools, colleges and other units within the University.

Additionally, it oversees and administers the purchasing card (P-card) program and the

fuel card program.


Order Activity

The total dollar amount for formal orders increased from $173,381,689 to $175,186,879,

and the total number of formal orders issued increased from 45,466 to 48,841 when

comparing Fiscal Year 2012 to Fiscal Year 2013. These increases are in part attributable

to end-users reducing P-card spend and moving purchases into the electronic purchasing

system which allows users to gain efficiencies and reduce their administrative workload.

Support Functions

The Procurement Office staff provided information regarding UGAmart and purchasing

policies and procedures to University personnel through one-on-one training and small

group sessions. Procurement Office staff presented a seminar on “Doing Business with

UGA” at the Athens Chamber of Commerce in July 2012. In October 2012, the

University of Georgia hosted the University System of Georgia Procurement Expo. The

Procurement Office served as co-chairs for the event and participated to foster

relationships with small and minority vendors in attendance. Additionally, a Business

Development Coordinator position was added to the office. This individual joined the

staff in February 2013 and has increased efforts in fostering relations and business

opportunities with small and minority vendors.

Purchasing Card

The purchasing card (P-card) program saw a slight decrease in the number of cards, the

number of transactions processed on the cards, and in the total amount spent. While state

and Board of Regents policy and procedures remain relatively constant from FY 2012 to

FY 2013, cardholders were able to gain efficiencies by moving some spend to the

electronic purchasing system. The fiscal year began with 1,250 cards in the program and

ended with 1,199 cards. During the fiscal year, cardholders initiated 100,587 transactions

totaling $26,399,802, which equates to approximately a 5.5% decrease in both

transactions and dollar value. The office continues to offer training on P-card policies and

procedures, as well as training on the Web-based reconciliation system for purchasing

card transactions.

Procure-to-Pay (UGAmart) and Vendor Database

During FY 2013, the procure-to-pay system, formally known as UGAmart, continued as

the official purchasing system for the University. Training on use of the system is offered

on a monthly basis with additional one-on-one sessions provided as requested. The new

vendor database continues to be utilized in conjunction with UGAmart. Vendors are

J-103

$117 $117 $131

$165 $165 $156 $164 $180 $173 $175

$0

$50

$100

$150

$200

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

Mill

ion

s o

f D

olla

rs

Fiscal Year

FORMAL PURCHASING DOLLARS

recorded in the new database and passed into UGAmart for potential order issuance. The

database contained 11,206 vendors at the beginning of the fiscal year, and that number

had grown to 29,269 by the end of the year. During the fiscal year, Procurement in

conjunction with Accounts Payable and Enterprise Information Technology Service

(EITS) developed and implemented an online data entry process for vendor registration

which resulted in a streamlining of the process along with a reduction in the

administrative burden.

Purchasing Authority

The delegated purchasing authority from the Department of Administrative Services

(DOAS) State Purchasing Department remained the same during FY 2013.

Procurement’s delegated purchasing authority is $1,000,000 for requests for proposal and

an unlimited dollar designation for requests for quote was retained. The state’s

competitive bid threshold was raised to $25,000 effective July 1, 2012. The University

continues to perform due diligence in obtaining fair and reasonable pricing by obtaining

informal quotes from 3 vendors or justifying a lack of competition for those purchases

between $10,000 and $24,999.99. The moratorium implemented by the Governor’s

Office on the purchase of motor vehicles remained in place.

Procurement-Issued Purchase Orders

Formal orders include those issued on field purchase orders through the University’s

Procurement Office and those issued on state purchase orders by State Purchasing against

requisitions from the Procurement Office (excluding verbal and petty cash orders issued

by University departments). Activity for the past 10 years is shown in the following

chart:

J-104

The number of formal orders increased from 45,466 to 48,841. The following chart

indicates the number of formal purchases made over a 10-year period:

Supply Contract Releases

The dollar amount of purchases made under supply contracts decreased 46.9% from

$59,572,160 to $31,638,380, and the number of individual contract purchases decreased

from 27,301 to 20,260. These decreases may be attributable to the fact that more supply

contracts are issued on a convenience basis which allows end-users to select an alternate

vendor and realize cost savings. This along with the increase of the competitive bid

threshold to $25,000 impacts the need to use a contract in lieu of seeking competitive

bids. The following chart shows the dollar value of supply contract orders (additional

information may be seen in Exhibit A):

38.6 33.5

29.8 27.7 26.4 26.3 29.9

39.9 45.5

48.8

0

10

20

30

40

50

60

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

Th

ou

san

ds

Fiscal Year

FORMAL PURCHASE ORDERS ISSUED

36.8 39.5 37.4 42.5 41.5 40.6 42.4

47.8

59.6

31.6

010203040506070

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

Mil

lio

ns

of

Do

llars

Fiscal Year

SUPPLY CONTRACT DOLLARS

J-105

Unauthorized Purchases

The Procurement Office has the responsibility for screening payment requests to ensure

that all are within the limits delegated to University departments. In FY 2013 there were

97 unauthorized purchases, a decrease of 32% when compared to FY 2012 (143). A

report on unauthorized purchases is included in Exhibit B.

Urgent Orders

The number of urgent order transactions decreased from 3,518 to 2,842. Likewise, the

percentage of urgent orders to formal orders decreased from 7.8% to 5.8% in FY 2013.

This decrease is partially attributed to the improved efficiencies gained in UGAmart and

changes in the purchasing process, along with end users combining requirements onto

one order when possible. A comparison of the volume of urgent transactions for the past

10 years is shown in the following chart:

The dollar volume of urgent orders decreased, as did the percentage of the dollar volume

of urgent orders to the total dollar volume of formal orders, dropping from 6.2% to 4.8%.

The comparison for the past 10 years follows:

3427 3003 2964 3059

3456 3347 2927

4513

3518 2842

0

1000

2000

3000

4000

5000

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

Fiscal Year

URGENT ORDERS

6.8 5.6

4.3

6.8

9 9.8

7.4 8.3

10.7

8.4

0

2

4

6

8

10

12

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

Mil

lio

ns o

f D

oll

ars

Fiscal Year

URGENT ORDER DOLLARS

J-106

Construction/Public Works

The University Procurement Office bids and awards construction and public works

contracts and issues field purchase orders on certain construction contracts awarded by

the Board of Regents and funded through the University. In FY 2013 the University’s

authority for local administration of construction and public works contracts remained at

$5,000,000. A comparison of construction and public works awards for the past five

years follows below. Figures for minor construction and public works orders ($5,000 or

less) have been omitted.

A listing of construction contracts of $25,000 or more for the fiscal year is shown in

Exhibit C.

SUMMARY OF FY 2014 GOALS

Pursuing Cost Savings

As always, a major goal of the Procurement Office is to pursue cost savings for the

campus. By analyzing expenditures to ascertain trends, savings can be realized through

strategic sourcing initiatives and the development of contracts for like or similar type

items. A FY 2014 initiative includes spend data analysis by an outside source. This

analysis will facilitate identification of potential sourcing strategies and cost saving

opportunities. The department will continue to provide data to DOAS State Purchasing as

that office pursues strategic sourcing on statewide contracts. Finally, collaboration with

sister institutions may present opportunities for additional administrative and cost

savings.

UGAmart

The staff will continue to develop user guides to be posted along with video training and

tutorials for campus users. By the end of March 2014, all UGAmart users will be required

to migrate to a new user interface within the system. Communication and training will be

provided in support of this migration.

Vendor Database

The staff continues to incorporate new suppliers in the vendor database in order to

Fiscal

Year

Number of Construction

Contracts Awarded

Dollar Amount of Construction

Contracts Awarded

2009 255 $31,770,175

2010 278 $42,162,046

2011 231 $34,785,751

2012 344 $47,962,924

2013 476 $54,487,888

J-107

facilitate utilization of UGAmart. State requirements pertaining to immigration and

security compliance will impact the number of new vendors required in UGAmart during

FY 2014. The staff will continue to work with University departments and external

vendors to upload additional merchants into the new database and sync them to

UGAmart.

P-Card Changes

The department will continue to provide P-card and WORKS training on a monthly basis,

as well as to meet unique individual needs. Revisions to P-card policies and procedures

are anticipated due to the implementation of requirements associated with immigration

and security compliance under Senate Bill 160 which became law on July 1, 2013. The

staff will also continue to monitor transactions to ensure ongoing compliance with P-card

policies and procedures. In accordance with DOAS and BOR policy, P-card refresher

training is ongoing. The staff will meet with State Purchasing Department representatives

as needed.

Training

Procurement will continue to avail itself to training offered by the DOAS State

Purchasing Department (SPD). Procurement staff holding a “professional” title will be

taking classes and exams to strive towards SPD certification or to retain their

certification. In regards to purchasing training offered to campus, Procurement anticipates

offering a session on “Purchasing at UGA” as well as developing a more in-depth module

for the Fiscal Administration Certificate Training Series.

Promoting Business with Small and Minority-Owned Businesses

Procurement continues to strive to gain exposure to small and minority businesses. The

business development coordinator will continue to enhance awareness of small and

minority vendors across campus.


The following exhibits depict Procurement activities during the fiscal year:

Exhibit A Report of Supply Contracts for FY 2013

Exhibit B Report of Unauthorized Purchases during FY 2013

Exhibit C Report of Construction and Public Works Contracts of $25,000 or

More for FY 2013

Exhibit D FY 2013 Purchasing Volume in Dollars

Exhibit E FY 2013 Purchasing Volume by Orders

Organization Chart

J-108

REPORTS OF SUPPLY CONTRACTS

For the Fiscal Years 2012 – 2013

REPORT OF UNAUTHORIZED PURCHASES

Description FY 2012 FY 2013 % Increase/Decrease

No. of Unauthorized Purchases 143 97 -32%

No. of Unauthorized Purchases as a

Percentage of Total Purchases

.07% .04% -.03%

Dollar Amount of Unauthorized Purchases 1,065,657 403,630 -62%

Dollar Amount of Unauthorized Purchases as

a Percentage of Total Dollar Purchases

.47% .15% -.32%

Average Dollar Amount of Unauthorized

Purchases

7,452 4,161 -44%

FY 2012 FY 2013

Percentage

Change

I. Comparative Volume:

Number of Contract Releases

Procurement 27,017 20,037 -26%

Campus Scientific Stores 0 0 0%

Central Office Supply 0 0 0%

Central Research Stores 0 0 0%

Physical Plant 284 223 -21%

Printing Department 0 0 0%

Total Number of Releases 27,301 20,260 -26%

Number of Releases as a

Percentage of Total Formal Orders 60% 41%

Dollar Amount of Contract Releases

Procurement 58,274,439 30,384,533 -48%

Campus Scientific Stores 0 0 0%

Central Office Supply 0 0 0%

Central Research Stores 0 0 0%

Physical Plant 1,297,721 1,253,847 -3%

Printing Department 0 0 0%

Total Dollar Amount of Releases 59,572,160 31,638,380 -47%

Dollar Amount as a Percent

of Total Formal Orders Dollars 34% 18%

EXHIBIT A

J-109

cwgriff

Typewritten Text

EXHIBIT B

Executed Agreements Over $25,000

Contractor's Name: Contract Amount

Abatech Services, Inc. $69,800.00

Adams Construction $38,800.00

Agri Foam LLC $36,500.00

Air Analysis of Atlanta $50,000.00

Allied Paving Contractors $47,459.35

All Painting Contractors Inc. $33,061.00

Allstate Construction Inc. $950,000.00

Automated Logic-Georgia $95,734.00

Automated Logic-Georgia $39,495.00

Batchelor & Kimball Inc. $46,079.00

Barbizon Charlotte Inc $49,422.75

Bishop Well & Pump

Service

$30,518.98

Boiler Supply Company Inc. $35,897.00

Bon Building Services $903,220.00

Bone Dry Roofing Co $227,400.00



Reroof Main Library Annex

Driftmier Engineering Reroof

Pressure wash, Repair, and Coat Roof at the Health

Center

HVAC Controls for the RC Wilson Pharmacy

Chiller Removal Project

F/I Helium Reovery Piping at CCRC

F&I New Lighting Control Systems at the

Performing Arts Center

Dig and Install 6" Well System at Tifton Campus

Installation of Weil McClain boiler at the UHC

Complete construction of Cabins 35 & 36 at Rock

Eagle

PROCUREMENT OFFICE

Renovations at Blueberry Res and Demo Farm

Retro commissing of HVAC System at MAREX

Paving of 2251 total Square feet at Campus Transit

Painting at Family & Graduate Housing

School of Law Renovation, Phase III

DESIGN-BUILD CONTRACT

HVAC Upgrades, Housing, Multiple Locations

REPORT OF CONSTRUCTION CONTRACTS OVER $25,000.00

Project Description

Asbestos Abatement & Selective Demolition,

Family & Graduate Housing Building S

East Campus & Baldwin Rds Improvements

EXHIBIT C Page 1 of 8

J-110

Brasfield & Gorrie, LLC $496,579.00

Cadmus Construction $47,772.00

Caldwell Electrical

Contractors

$116,000.00

Caldwell Electrical

Contractors

$311,600.00

Carrier Corp $29,463.15

Central Plumbing &

Mechincal

$44,264.51

College Pro Landscaping $68,890.65

Comtran Group $44,472.44

Covenant Contractors

Group, LLC

$48,236.00


Group, LLC

$37,800.00


Group, LLC

$45,650.00

C & R Industrial Services $45,135.13

C T Bone Inc. $59,836.00

D&N Electric Company $249,747.00

DSI Construction Group $46,125.00




Evergreen Construction $975,000.00

Evergreen Construction $4,050,000.00

Georgia Center Archways

UGA Turfgrass Research Facility

CM AT RISK CONTRACT

Sapelo Island Power House Renovation Phase II

CM AT RISK CONTRACT

Engineering Testing Laboratory

CM AT RISK CONTRACT

Oglethorpe House Dorm Renovation

CM AT RISK CONTRACT

F/I Stucco and Waterproofing Business Services

Bldg.

Remove and install granite steps at Miller Learning

Center

F/I Center Pivot Irrigation System

Carpet Tiles & Base at the UGA Tifton Campus

Rural Development Center, Building No. 4876.

F&I Central Steam Plant Boiler HS1 Flame Safety

System Replacement

Storm sewer work at Baseball Stadium

Feed Mill Machinery at Poultry Science Research

Complex


Replacement of Input Inductor on chiller at South

Campus Chiller Building

F/I High Pressure Gas Line at TCCC

Landscaping Services for Georgia Center

Internet Infastructure at Horticulture Greenhouse

F&I Miscellaneous Repairs at Chapel, Fine Arts,

Sanford Hall, Park Hall, and Holmes/Hunter

College of Vet Med Pathology Renovations, Phase

II

CM AT RISK CONTRACT

Solar/Thermal system Tifton Campus

F&I Generator at Peabody Hall


J-111

Excelsior Buildings $49,900.00



Flozone Services Inc. $40,101.00

Fortis Engineering Solutions $96,643.96

Fortis Engineering Solutions $122,101.00

Garbutt Christman LLC $6,000,000.00

Garbutt Christman LLC $914,129.00

Garbutt Christman LLC $9,850,000.00

Georgia Atlantic

Contractors

$434,988.73

Georgia Atlantic

Contractors

$92,738.00

Georgia Atlantic

Contractors

$237,221.00

Georgia Atlantic

Contractors

$133,396.00

A Georgia Cutter $25,133.00

Georgia Power Company $32,700.28

Inglett & Stubbs LLC $30,000.00

Harvey Drilling $39,958.00

Hibernia Enterprises Inc. $87,550.00

Highland Waterworks, Inc. $48,165.38

Concrete Cutting and Coring at Family Housing

Building R

Relocation of 12 KV transformer from HSC

building

New Electrical Panel and Transformer at CCRC

New 4" Well and Replacement of 8" Well

Asbestos Abatement & Selective Demolition,

Family & Graduate Housing Building R

F/I Calsense Irrigation System - Intramural

Complex

HSC Facility Upgrade Phase III

CM AT RISK CONTRACT

Health Science Campus Phase III Renovation

CM AT RISK CONTRACT

Repair & Maintenance to Carlton Street Deck, East

Village Deck, and North Deck.

TASK ORDER RELEASE

Replace Condensate polisher at Central Steam

Plant Boiler House

TASK ORDER RELEASE

Miling and Paving - River Road

TASK ORDER RELEASE

Replacement/Upgrade HVAC at Statistics 3rd

Floor

TASK ORDER RELEASE

F/I Renovation of Building #4705

F/I Metal Building at Tifton Campus Lang-Rigdon

Farm

Installation of HVAC Water Treatment Equipment

at Rivers Crossing, Including 12-Month Service

Agreement

Install 3000 linear feet of 8" water main at Rock

Eagle

F/I Complete Water Main Phase VI at Rock Eagle

Health Science Campus Phase II Renovation

CM AT RISK CONTRACT

Installation of New Metal building and roof -

Tifton


J-112

Hollandworks, Inc. $49,250.00

JH Cleveland Construction $45,865.00

Johnson Construction $296,870.00

Johnson Controls $111,749.00

Johnson USA $187,500.00

Jones Construction Co. $31,900.00

Mann Mechanical Co. $26,118.00

Mann Mechanical Co. $41,073.00

Martin Construction and

Grading

$155,590.44


Grading

$117,719.85


Grading

$97,980.25


Grading

$195,633.00


Grading

$99,425.95


Grading

$89,594.00

Mathias Corporation $1,339,659.28

Mathias Corporation $125,450.00

MHB Paving Inc. $29,491.36

Midwest Maintenance Inc. $25,499.00

Multiplex LLC $296,954.00


Electrician Labor for One (1) Year at Family &

Graduate Housing Building R

TASK ORDER RELEASE

F&I Pump Replacement at Animal & Dairy

Science

TASK ORDER RELEASE

Replace Carpet at the Miller Learning Center

TASK ORDER RELEASE

Replace 20 Ton Rooftop HVAC Unit at Soil Test

Lab

TASK ORDER RELEASE

Brown Hall Renovation - Health Science Campus

CM AT RISK CONTRACT

Create Pathways for Data/CATV at Payne Hall

Asphalt Milling, Removal, and Paving of

Environmental Science and Lot S-01

F/I Brick Repair at Main Library Annex

Modification of Reverse Osmosis System and

cooling tower at Central Utility Plant

F/I Replacement Heat Exchanger at CUP

Milling and Paving Lots W-1D & S-16

TASK ORDER RELEASE

F/I High Performance Fume Hoods at Chemistry

TASK ORDER RELEASE

Replace Blast Freezer Doors at Central Food

Storage

TASK ORDER RELEASE

Reroof Herd House at Dairy Farm

TASK ORDER RELEASE

Observation Tower at Coastal Gardens Bamboo

Farm

Rock Eagle Cabin Exit Doors

Construct a Building and Shed at the Bamboo

Farm

Replace Existing Globe Valves & Actuators at

Griffin NESPAL Bldg #4791

F&I Switchgear and Transformer at Aderhold Hall,

Building No. 1060

F/I Metal Roofing on Farmstead House


J-113















Musco Sports Lighting $44,750.00

Nash Construction $49,795.00

Oconee Construction $975,696.00

O'Neal Constructors LLC $950,000.00

Ostrom Boiler Service, Inc. $27,500.00

New Forestry Building

CM AT RISK CONTRACT

Chiller Plant Replacement at Riverbend Research

North


Remove Fly Ash Reinjection Nozzles and Air

Nozzles; Installation of New Nozzles at the Central

Steam Plant

Modifications to Rooms 2301, 2115, 2117, 3409,

4301, 3407, and 2407A at Miller Plant Science

TASK ORDER RELEASE

Replace 4 rooftop HVAC units at the Georgia

Center

TASK ORDER RELEASE

Replace HVAC system in Head House at

Entomology Greenhouse

TASK ORDER RELEASE

Replace Windows at UGA Chapel

TASK ORDER RELEASE

F/I Additional Lighting at Rec Sports Club Sports

Complex

Renovations to Suite 134 at Journalism

Replacement of Compressors at Chemistry and

CCRC

TASK ORDER RELEASE

Modifications to Jittery Joe's at Miller Learning

Ctr.

TASK ORDER RELEASE

Renovation Model Shop Rooms 117, 119, & 121

TASK ORDER RELEASE

HVAC System at the Print Bldg

TASK ORDER RELEASE

F/I Fire Protection System, Interior, and Exterior

Bldg S

TASK ORDER RELEASE

Electrician Labor for one (1) Year at Family &

Graduate Housing Building S

TASK ORDER RELEASE

Bio-Science Renovations Rooms 462 & 464

TASK ORDER RELEASE

Replacement of 2 Boilers at Joe Frank Harris

TASK ORDER RELEASE

New Metal Building for CAIS


Post Office Renovations at Tate Center

TASK ORDER RELEASE


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Peach State Roofing $137,425.00

Premier Elevator, Co. $199,737.00

Royce Crane Company $139,196.00

RW Allen LLC $190,000.00

RW Allen LLC $518,547.00

SAMSCO Heating and Air $28,677.00

SAMSCO Heating and Air $39,137.00

Site Engineering Inc. $419,460.00

Skanska USA $973,052.00

Speedy Response, LLC $40,755.37

Staples Insulation, Inc. $46,121.00




Stiles Heating & Cooling,

Inc.

$203,500.00

Stiles Heating & Cooling,

Inc.

$291,500.00

Structural Resources $139,400.00

Structural Resources $37,800.00

TCA Irrigation LLC $37,499.84

Tim Crews Construction $25,550.00

F/I CHW Cooling for Process Equipment -

Riverbend Research Bldgs. North and South

Storm Drain Improvements/Culvert Repair and

Bank Stabilization at Lilly Creek

Installation of ADA Ramps at Health Science

Campus

F/I 395' Center Pivot irrigation system at Tifton

Campus Rigdon Farm

Pour floors and curbs at Hospital/Special Needs

Barn

Remediate Mold in Cottage #4825 at Alapaha

F&I Insulation and Jacketing IAW, East Campus

Steam Line

Removal, clean up, and replacement of Insulation

at Fine Arts

Removal, clean up, and replacement of Insulation

at Fine Arts

Remove and repair failed insulation at Baldwin

Hall Mechanical Room

Cold Room Replacements at the Biological

Sciences and Vet Med 1 Buildings

HSC Community Building Renovation

DESIGN BUILD CONTRACT

McWhorter Hall Renewal, Replacment, and Fresh-

air


Server Room HVAC Renovation - Hodgson Oil

Replacement airhandler and condensing unit

Sanitary Sewer Replacements at 4 sites

University Health Center Medical Clinic Gold

Renovations

CONSTRUCTION MANAGEMENT

AGREEMENT

F/I Roof Replacement fo Soil Test Lab

Remove and Replace Elevator in Redding Bldg -

Griffin

F/I Bridge Crane Installation at Engineering

Structural Testing Lab


J-115



Tower & Communication

Services Inc.

$30,200.00

Trison Group Inc $335,842.46












Tyson Steel $25,359.46

Viking Industrial Inc. $48,000.00



Remove and Replace boiler at Redding Bldg -

Griffin

TASK ORDER RELEASE

Construct Metal Building and Renovations at

existing Structural Pest Control Training Bldg -

Griffin

TASK ORDER RELEASE

F/I Materials to Close In Existing Bldg - Oconee

Farm

Steam Powered Sump Pumps, draing at Steam Pits

025 and 166

Replacement of Damaged Underground

Condensate Line at Steam Plant

Replace failing main steam supply line at Snelling

Hall Dining Room

Construction of Conference Room 106 at Redding

Bldg

TASK ORDER RELEASE

F/I Fencing, Gates, & Card readers at Experiment

St.

TASK ORDER RELEASE

New Lab Construction of Rooms 231 and 234

(Redding)

TASK ORDER RELEASE

Asphalt, seal coating, & re-striping roads & lots at

Mountain REC, Blairsville

TASK ORDER RELEASE

Renovation of Turf Science Greenhouse - Griffin

TASK ORDER RELEASE

Construct New Labs in Redding Bldg Rms. 211 &

217

TASK ORDER RELEASE

F/I Concrete Flooring, 2 Flush Pits, Clean & Repair

Existing Metal Beams

Prepare and Paint 210 ft. Self Support Tower

Install new HVAC/DDC Upgrades to Redding

Building

TASK ORDER RELEASE

Lab Construction of Room 261 Redding Bldg.

TASK ORDER RELEASE

Roof repair Melton Building Griffin Campus

TASK ORDER RELEASE

Remove & reinstall floor finishes at Cowart Bldg

Griffin

TASK ORDER RELEASE

Removal and Replacement of Roof Calf Barn Bldg

#4737


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West Roofing System $67,800.00

W H Gross Construction

Company

$145,000.00

Whiting-Turner

Contracting Group

$450,000.00

Roof Replacement at Agronomy Seed Lab

Jekyll Island 4-H Center Kitchen Renovation

College of Pharmacy - RC Wilson Lab 333

Renovation

CM AT RISK CONTRACT


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FY 2013 PURCHASING VOLUME BY TYPE OF ORDER

Total Dollars: $268,565,638

Cash <$500

2.3

Other Procurement

89.2

Books &

Perishables

8.9

Check Request

55.7

Construction/

Public Works

54.5

P-Card

26.4

Supply Contract

31.6

MILLIONS OF DOLLARS

EXHIBIT D

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FY 2013 PURCHASING VOLUME BY TYPE OF ORDER

Total Orders: 231,758

Construction/

Public Works

500 Other

Procurement

28,300

Check Request

67,900

Books &

Perishables

1,700 Supply Contract

20,200

Cash < $500

12,600

P-Card

100,500

EXHIBIT E

J-119

UNIVERSITY BUSINESS AND ACCOUNTING SERVICES PROPERTY CONTROL OFFICE

The Property Control Office consists of the Property Accounting Unit and the Surplus

Property Unit. The Property Accounting Unit is responsible for additions, deletions, and

changes to the property database and analysis of equipment and supply inventories with

respect to general accounting transactions. The Surplus Property Unit is responsible for

the re-utilization and disposal of surplus equipment and supplies. The Property Control

Office is responsible for the development of policies and procedures for the effective

management of equipment inventories and equipment utilization.


Surplus Warehouse Activities:

During Fiscal Year 2013 the Surplus Property Unit received approximately 13,104

surplus items, which was a slight increase from the previous year. UGA departments

were issued 2,466 of those items and Georgia agencies received a total of 447 equipment

transfers. The majority of all the items received and issued were computer and

technology related. Surplus Property also conducted 289 authorized internet sales in FY

2013 generating $311,389 in revenue of which $162,301 was retained at UGA. The

Surplus Property Unit continues to recycle/sell as many items as possible. The change in

DOAS policy that allows the donation of items to 501(c)3 organizations as a last effort to

avoid using the landfill has resulted in the transfer of many desks, tables, chairs and other

furniture items that would have been delivered to the landfill.

Property Accounting Activities:

Property Control added over 5,500 items to the University’s equipment data base in FY

2013. University departments continue to recognize the advantages of using the bar code

scanners when conducting annual inventories. During FY 2013, approximately 200 UGA

departments used the barcode scanners to scan 56,366 items. Inventory scanning was also

the method by which 265 items were located that were deleted as unaccountable in prior

years.


The Property Control Office continues to encourage departments to use bar code scanners

in the annual inventory process. This technology allows departments to scan their

inventory and send the information electronically to the Property Control Office.

Departments can significantly reduce the amount of time spent locating inventoried items

by using bar code scanners. The scanning process has also been instrumental in the

location of items that were deleted as unaccountable or stolen in prior years.

Internet sales of surplus items continue to be a source of revenue for the University. The

Surplus Unit will continue to reutilize as many products as possible in FY 2014.

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Property Control Officer

Penny Gheesling


PROPERTY CONROL OFFICE

ORGANIZATION CHART

Property Accounting

Manager

Craig Mathews

Admin Assistant I

(Vacant)

Surplus Property Manager

Mark Caldwell

Warehouse Supervisor

Adam Stewart Operations

Specialist I

Marlee Thompson

Accountant

Tashua Sands

Operations

Specialist I

Carlos Munoz

Operations

Specialist I

John Meyer

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UNIVERSITY BUSINESS AND ACCOUNTING SERVICES FINANCE AND ADMINISTRATION RECORDS CENTER

The Records Center provides storage for semi-active and inactive records for units of the

Office of the Senior Vice President for Finance and Administration, as well as a reference

service to requesting units for any file series in storage. The unit supervisor provides a

consultative service on the retention of records and disposition according to procedures in

the Board of Regents’ Records Management Manual.


The number of records received in Fiscal Year 2013 totaled 575.9 cubic feet, a decrease

of 222.6 cubic feet from FY 2012. The net volume of records being stored in the Records

Center is a total of 3461.8 cubic feet; a decrease of 107.3 cubic feet from FY 2012.

Records archived in FY 2013 totaled 41.8 cubic feet, compared to 47.3 cubic feet

archived in FY 2012. There were 98,038 documents scanned in FY 2013, compared to

51,574 in FY 2012. Requests for access to stored records in FY 2013 numbered 207, a

significant increase from 133 in FY 2012.

The following exhibits show activity of the Finance and Administrative Records Center.

ACCOUNTING ,

530.9

AUX. SVCS, 108

PROCUREMENT, 352

SR VP, 63

BUDGET, 8.8

ADMIN. SVCS, 337.7

BURSAR'S OFFICE,

174.9

HUMAN

RESOURCES, 847.6

REAL ESTATE FDN,

46.2

CONTRACTS &

GRANTS, 787.6

CD & MICRO, 9.2

PAYROLL, 181.6OSEP, 14.3

Records Retained in Storage

Fiscal Year 2013(In Cubic Feet)

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0

1

2

3

4

5

6

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

Cubic Ft (Thousands)

Fiscal Year

Finance and Administration Records

Retired/Received

ARCHIVED DISPOSED/DESTROYED RECEIVED


The Records Center will continue monitoring the proper disposal of secure and sensitive

documents through the use of an active contract with a bonded company. This process

will ensure that all confidential data is properly disposed and will guarantee the

protection of sensitive and personal information contained in various records.

Additionally, the Records Center will continue to respond efficiently to storage needs and

requests for access to stored documents by all units.

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Finance & Administration

Manager

Susan Thornton

Data Management Specialist I

Vacant


FINANCE & ADMINISTRATION RECORDS CENTER

ORGANIZATION CHART

J-124

UNIVERSITY BUSINESS AND ACCOUNTING SERVICES STUDENT ACCOUNTS DEPARTMENT

The Student Accounts Department disburses loans, grants and scholarship payments to

students and accounts for related balances and expenses. The department also collects

promissory note payments from students, provides entrance and exit counseling to

borrowers, administers and collects student’s single semester short-term loan funds, and

authorizes deferments of student account charges. The department provides loan

collection and servicing on federal Perkins loans and University loan funds. Each year the

department prepares and distributes 1098-E (Student Loan Interest) statements to

borrowers.


ConnectUGA Project

The Student Accounts Department has been involved in the ConnectUGA project

throughout the last fiscal year with the majority of the work centered on the following

two areas:

HOPE Scholarship Customization to Banner

Staff members have been in weekly planning meetings with other University of Georgia

departments working on a functional specification document for HOPE and Zell Miller

scholarship processing. The intent of this document is to represent how the solution will

be designed and developed. This document outlines the modifications that will be made

to baseline Financial Aid functionality within Banner to provide the University of

Georgia with the additional functionality needed to accurately package and disburse the

HOPE and Zell Miller scholarships and to interface with the Georgia Student Finance

Commission. The focus of the Student Accounts Department has been primarily on the

invoicing and reconciling aspects of the document.

Once this document has been accepted and approved, testing will determine whether the

project has met requirements identified in the functional specification document.

Scholarship Processing Customization to Banner

In order to efficiently and accurately process the large number of scholarships awarded

by the various departments across campus where funding is coming from the University

of Georgia Foundation and University of Georgia endowments, it was necessary for UGA

to request some customization. This customization will provide UGA with the needed

functionality to manage these scholarship programs and enable the award and renewal

processes. This request was a cross-functional request between the Office of Admissions,

Office of Student Financial Aid, Athletic Department, University of Georgia Foundation

and Student Accounts Department.

Student Loan In-House Collection

UGA cohort default rate for FY 2013 increased from last year. The cohort rate continues

to be very low. This is a result of the hard work of the Loan Collection team partnered

J-125

with the utilization of leading student loan collection agencies and the increased number

of loan forbearances and deferments processed this year. It would appear that the state of

the economy is still the reason for the continued rise in the number of loan forbearances

and deferments. However, the department did experience an increase in the overall

collections. The increase in loan collections seems to be a direct effect of the increase in

the number of consolidations.

Loan Collections Software

The Department implemented several upgrades for the Loan Collection software which

also included a name change from SCT-Sunguard Campus Loan Manager to Ellucian

Campus Receivable. In these upgrades, there were many enhancements and changes

made. The most significant enhancements were made primarily, but not limited to, the

borrower services portions of the software. As always enhancements will aid in the

reporting and reconciling of accounts and efficiency of the entire loan collection process.

Student Accounts – Loan Servicing Web site

The Department is always monitoring the Student Accounts section of the University

Business and Accounting Services Web site. In FY 2013, updates were made to the loan

information to address the new Federal Regulations.


ConnectUGA Project

The Student Accounts Department will continue to focus efforts over the next year on the

ConnectUGA project. Several staff members will devote a significant amount of time to

the implementation of the elements of the project as related to the disbursement of

financial aid to students. Two areas of significance are as follows:

Hope/Zell testing

o Staff members will be participating in the testing of Banner Financial

Aid HOPE Scholarship processing after the review of the

customization is complete and approved. This must be fully

implemented and ready for use by March 2014 for fall semester 2014.

Banner Payroll Deductions

o UGA requires the ability to have students self-enroll into the payroll

deduction installment plan via Student Self-Service. Graduate

Assistants will be allowed to pay tuition, fees and parking permit

charges using a payroll deduction. Ellucian is developing a new

solution that will allow eligible students the choice to make payments

using payroll deductions.

FY 2014 Sequestration Changes to the Title IV Student Aid Programs

Increased loan fee percentages must be applied to any loan disbursement for a loan where

the first disbursement will be made on or after December 1, 2013. This includes loans

that will be made for the remainder of the 2013-2014 academic year and loans that will

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be made for summer 2014. The new loan fees are 1.072 percent for Direct Subsidized

Loans and Direct Unsubsidized Loans and 4.288 percent for Direct PLUS Loans (both

parent and graduate student PLUS Loans). Student Accounts will work with The Office

of Student Financial Aid to implement these changes.

Electronic Payment Method for Loan Collections

The Student Accounts Department hopes to have the personnel resources to begin the

process of accepting ACH and/or credit cards as a method of payment for loan

repayments. This process will aid in the timeliness of payment receipts and provide a

faster method for borrowers to make monthly payments.

Student Accounts – Loan Servicing Web site

The Student Accounts – Loan Servicing Department will continue reconstructing its

section of the University Business and Accounting Services Web site in an effort to

supply important information and documentation to students and borrowers.


Financial Aid Disbursements

The Student Accounts Department disburses federal and state-funded loans, grants and

scholarships, as well as University and privately-funded scholarships and loans. During

FY 2013, loans, grants and scholarships disbursed and mailed as remainder checks to

students totaled $20,407,622—a decrease of approximately 21% over FY 2012. The

decrease is due to a combination of the continued increase in the amount of aid that is

transferred to pay charges on the Student Account System coupled with the continued

increase of students choosing to receive refunds via ACH. ACH financial aid

disbursements totaled $80,528,543.


Exhibit A HOPE Awards/Disbursements

Exhibit B Financial Aid Disbursements 2012-2013

Exhibit C Perkins, University and Emergency Loans

Exhibit D Growth in Amount of Financial Aid Disbursements

Organization Chart

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EXHIBIT A

J-128

cwgriff

Typewritten Text

EXHIBIT B

cwgriff

Typewritten Text

EXHIBIT C

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cwgriff

Typewritten Text

EXHIBIT D


STUDENT ACCOUNTS

ORGANIZATION CHART

Manager

Shannon Lay

Assistant Manager

Deidra Jones

Operations Specialist II

Mary Burger

Operation Specialist II

Kenzie Bates


Christy Angel

Student Acct Specialist

Kim Ingram

Operations Specialist II

Aimee Ginn


Jennifer Mathews


Catherine Bielec

Loan Collection

and Accounting

Senior Accountant

Michele Sellers


Tracy McNabb

Reception

Sr. Operations Supervisor

Marcie Berrong


Deedy Stroberg


Brea Byrd


Kimberly Baker

Student Acct Specialists

Kristie Harwell

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UNIVERSITY BUSINESS AND ACCOUNTING SERVICES DIVISION · 2016-12-07 · UNIVERSITY BUSINESS ... The...

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