L&S Summer Budget Proposals

This document provides technical instructions for completing the Summer Budget Proposal spreadsheet in the College of Letters & Science.

Resources & Deadlines

Summer Budget Proposal spreadsheet
- Blank: 2021SummerBudgetProposal_Blank.xlsx
- Example: 2021SummerBudgetProposal_Example.xlsx
Summer Box folder
- Folder name = 48-##00 Summer Sessions
- Box access is typically limited to Department Chairs/Directors and Department Administrators. Chairs/Directors and Administrators will need to coordinate with any department staff who do not have access.
- Departments will upload their completed spreadsheets to Box.
- Summer approvals and other reporting from L&S will be uploaded to the Box folder.
Deadline for Summer 2021: November 2, 2020
L&S Contact for technical issues with the spreadsheet or Box: Amanda Mahr

Summer Budget Proposal Spreadsheet Instructions

Departments should review the last year’s financial and expenditures reports to help determine course offerings, and to estimate paid credits and costs. For guidance on the overall budget model, please see the following Gateway page: L&S Summer Budget Model

The spreadsheet contains five worksheets.

1) Course Input. This sheet is where you list your basic departmental data, along with your list of courses.

2) Budget Input. This sheet will contain budgeting data related to your courses.

3) Financial Summary. This sheet will show a sum of the costs and estimated revenue per course, based on the data entered in the 'Course Input' and 'Budget Input' worksheets. This sheet is locked against editing.

4) Notes. This sheet is optional, and may be used to include additional information for any of the courses or budget items.

5) Session Codes. This sheet shows all the possible session codes with dates. The common sessions (eight weeks, four weeks, etc.) are highlighted for easy reference. This sheet also contains the course session/payroll dates, as well as the common appointment percentage needed for 1/9 in salary. This sheet is also locked against editing.

Course Input Worksheet

This worksheet needs to be filled out first; the other worksheets in this document will reference the courses listed.

1) Department Input

Enter department names and contacts information in the ‘Department Input’ table.

2) Course Input

** Change for Summer 2021 **
- We do not yet know the modality of Summer 2021. The 'Instruction Mode' column has been updated to show 'Online Only' and 'TBD' as options. List 'Online Only' for courses that will be online regardless of Summer 2021's modality. List 'TBD' for all other courses.
Information to Include
- List all classes that will be offered during summer term, including those offered by non-pooled programs (e.g., 131 capstone or masters programs).
- Create entries for any summer expenses that aren't related to a specific course (e.g., Summer Chair). This is necessary because these values are referenced in the ‘Budget Input’ worksheet and by the Financial Summary.
Estimated Paid Credits
- Enter the actual paid credits from the previous summer whenever possible.
  - This information can be found on previous Financial Reports in Box.
  - Any variation from previous figures should be explained in the ‘Notes’ worksheet.
- The department will need to make an educated guess for courses that are new or not recently offered.
- List zero estimated paid credits for courses from non-pooled programs (e.g., 131 capstone or masters programs).
- Other considerations
  - Departments should recognize that introduction of a new course may decrease enrollment in existing courses.
  - Departments are liable for any losses, therefore, it is in the department’s best interest to make realistic (not overly optimistic) estimates.

Budget Input Worksheet

This page is used to show budget details for your summer courses. This sheet references the entries made on the 'Course Input' worksheet.

Summer salaries are paid on fund 131, therefore, the department is responsible for actual fringe costs. For planning purposes, the Budget Input sheet automatically adds estimated fringes for teaching assistants (5%) and instructors (20%). The department is ultimately responsible for actual fringes, which may be higher or lower than the planning estimates.

There are five tables, one for each budget type:

Instructors
Teaching Assistants
Readers
Student Help
Supplies & Expenses

Each table has a ‘Course’ column. This field references the ‘Course Number & Name’ column from the Course Input worksheet. If you’ve added records to the ‘Budget Input’ worksheet but then make changes to course numbers and course names on the ‘Course Input’ worksheet, the names on the ‘Budget Input’ worksheet will need to be manually updated.

Each table also has a ‘Funding’ column with the following options:

Summer Sessions: This is the default funding source for summer. 131-48##93 (previously 131-9348##; changing effective Summer 2021)
131 profit (previously 'Summer Revenue'): 131-48##07
Other: Use 'Notes' tab to provide details

Additional information regarding Summer funding is available on the Gateway: Summer Accounting in L&S

3) Faculty, Academic Staff and Lecturer (SA) Appointments

Instructor details
- List the name, title and rate of the proposed instructor for each course.
- If you do not yet know who will fill the position, please list the title and rate you expect to use (Associate Lecturer, Lecturer (SA), Faculty Associate, etc.).
  - Standard STS rates are available on the L&S Administrative Gateway.
  - Proposing an individual does not guarantee approval of that individual salary, title, etc.
- Please provide additional details on the ‘Notes’ worksheet as necessary.
- If you are proposing an appointment that is not directly related to a specific course (e.g., Summer Chair), include it in this table. Please remember that you'll need to first make a matching record in the 'Course Input' table.
Appointment percentages
- The appointment percentage for faculty and instructional academic staff is generally 1/9 of the academic year rate.
- Guidance on summer appointment levels: Guidance for Summer Sessions appointments in L&S
Session
- The 'Session' column references the ‘Summer Session Codes’ worksheet.
- Departments should list the specific three character session when possible.
Salary Estimate
- The 'Cost' column contains a formula designed to work with 9-month salaries. It calculates the instructor's salary based on the Base Rate, Appt % and Session fields.
- The 'Cost' field is not locked against editing. Departments may write over this formula for other salary bases (e.g., A-Basis, hourly, lump). Departments should use the ‘FLOAT’ tool or consult with Amanda Mahr for help with salary calculations.
- Use the ‘Notes’ worksheet to provide additional information for non-standard appointment details.

4) Teaching Assistants

Indicate the number of TAs (headcount, not FTE) needed per course.
Appointment level
- The teaching assistant appointment level is based on the approved workload for a summer assignment in a specific session.
- If changing the appointment level, add details in the ‘Notes’ worksheet and email an updated TA workload to Shirin Malekpour.
Session
- The 'Session' column references the ‘Summer Session Codes’ worksheet.
- Departments should list the specific three character session when possible.
Salary estimate
- The 'Cost' field will automatically calculate the cost of TAs for this course, based on the values entered for Appt %, Session, # of TAs, and TA Base Rate.

5) Readers

List hours needed per course. The cost is based on the current campus rate of $21.57 per hour.

6) Student Help

Student hourly assistance is provided through summer term funding only when it is directly connected to summer term course instruction.
Add details as needed in the 'Notes' worksheet.

7) Supplies & Expenses

Supplies and expense support with summer term is generally provided only for expenses directly related to the offering of a particular course (e.g., field trip expenses, lab supplies).
Explain the need for such support in the 'Explanation' column of this table.

Financial Summary

After the department enters the required information on the Course Input and Budget Input sheets, the remaining numbers are automatically calculated, and the entire Financial Summary sheet is automatically populated. No information is entered directly on this sheet.

On the Financial Summary, the final columns report the estimated contribution of each course to department surplus, along with the paid credits needed for the course to break even.

The total listed in the ‘Estimated Surplus’ column is the estimated department surplus. This estimate is based on the following formula:

$300 * estimated paid credits minus estimated instructional costs

It is important to recognize that the department surplus shown on the Financial Summary is merely an estimate. The department’s actual surplus will depend on actual (not estimated) paid credits, and actual (not estimated) paid costs.

Summer Budget Approvals

Departments will receive approvals via Box in mid-November. After the initial approval, any changes should be communicated via email to James Montgomery and/or Amanda Mahr.

Primary Contacts for L&S Administration

James Montgomery, Associate Dean for Fiscal Initiatives (backup: Shirin Malekpour, Associate Dean for Teaching & Learning Administration)
Amanda Mahr, Academic Administration Coordinator