Financial Management, Reporting, and Budgeting

The Research and Sponsored Program (RSP) office is the institutional authority and handles all reports for fund 133 (Non-federal grants) & 144 (Federal grants). RSP has a website that has a lot of information on how to handle grants. Below are some examples of what you can find on the website.

The closeout section gives important information on how to close out an award once it is finished.

The award management section contains information on what is allowable and processes that an award will require.

For NIH salary cap amounts see “Salary Cap Changes” or “NIH Salary Cap Summary page.” If you need help calculating NIH salary cap amounts, see “Tools.”

School of Medicine and Public Health (SMPH) has a Qlik app for grant awards information. Anyone with a finance title, a department administrator title and related leadership title automatically has access to this data. That information is here: QlikSense 

Finance-Grant Tracking-Regent Summary

Grant award data for SMPH departments and Principle Investigators (PI) to use. This includes a variety of reports that departments or divisions can run to get grant award data by the award department or by PI’s that have a home in their department. For reports by PI, this will include grants for your PI that are run through your department or through another UW department or unit. This data comes from the RSP data that is aggregated for reporting at a campus level.

Finance-Sponsored Awards in Deficit

This app provides the project and award balances and expenses for RSP awards (funds 133 (Non-federal grants) & 144 (Federal grants)) that are managed by SMPH and are in deficit. It provides data from inception until the end of the most recently completed period.

Finance-Indirect Costs

This app provides indirect cost data that serves as a basis for the SMPH Fiscal Office to allocate Federal indirect cost return funds to SMPH departments for the upcoming fiscal year. It includes data for costs charged in SMPH regardless of the grant award division.

Integrated Financials accomplishes combined financials by mapping University of Wisconsin – Madison (UW-Madison) and University of Wisconsin Health (UWH) data together based on periods of time for an Income Statement. Further, UW-Madison data has additional meaningful coding attributed to each transaction such as source of funds, mission coding and common cost centers, which takes multiple department ID numbers and combines them to reflect they are all part of the same department or sub-department.

While this data is used primarily for Clinical departments, integrated budgeting, and reporting, this data is also used to provide Profit & Loss (P&L) reports to Basic Science departments.

Elimination Entries/IF Journal Entries – Integrated Financials (IF) includes elimination entries to avoid double counting revenues or expenses. IF applies revenue to funds by cost center and mission where it doesn’t exist at the division level in the UW Shared Financial System (SFS). IF also includes accrual entries for some accounts such as salary and fringe.

Clinical departments code revenues and expenses by mission, which is reported by mission in the Integrated Financials. For coding standards, Clinical departments should refer to the UW Health Integration Financial Revenue and Expense Coding Standardization Guide 20190913 and the  Coding Standardization Recommendations for guidance.

Reports are housed within the UW Health (UWH) reporting infrastructure. Access to these reports is available directly in the UWH Oracle Cloud System for the Clinical departments. Basic Science departments should work through their SMPH Fiscal Office accountant to get this information.

To report on payroll funding for past, current and future pay periods there are different reporting options you can access through the Accounting Data Warehouse (ADW). 

ADW Payroll Reports

Access to reports in ADW is available to UW-Madison employees, who are logged in with their UW–Madison NetID, connected through a Virtual Private Network (VPN), or physically present behind the SMPH firewall.

There are four reports available to use. 

1. Payroll HRS Detail (PD2_PAY_DET) — Lists paid and encumbered biweekly payroll information for the fiscal year for an individual employee, which can be viewed or downloaded to Excel. This data reflects one- to two-day old information from what was in HRS and does not include salary cost transfers.  If a pay period is indicated as ‘Already Paid’, we recommend using Payroll WISER Detail to know what was actually paid. WISER is UW’s web-based reporting system.
2. Payroll WISER Detail (PY_PAY_DET) — Lists paid biweekly payroll and encumbered payroll in total. The amount will tie with what is shown in WISER under the Find Salaries & Encumbrance section. This includes salary cost transfers.  
3. Payroll by PI/Project (PD2 PROJ PEOPLE) — Lists personnel amounts for specified PIs/projects to review who is being paid on the project selected.
4. Payroll Budget Worksheet by Department (PD2_BGT_PRSN) — Payroll Budget Worksheet for a given department. This report shows everyone paid in your department and all the funding strings across all departments that they are projected to be paid for the fiscal year.
   • WISER payroll reports in ADW reflect the ‘Calc Period’. While journal dates are mostly used for accounting, the ‘Calc Period’ can be variant from the period of the Fiscal Year and denoted with a ‘SCT ID’ implies different ‘earned dates’. Earned Dates are visible when using WISER or in various salary reports from Tableau and other sources. The ‘earned dates’ are important for grants and effort reporting and are sometimes referred to as Period of Performance. More information can be learned by visiting the Research and Sponsored Programs website  https://rsp.wisc.edu/effort/ or consulting with your department’s Primary Compensation Compliance Coordinator from the look-up tool at the RSP web-site.

• Qlik salary on grants will be added when in production.

WISER Payroll Data

WISER is UW–Madison’s web-based reporting system. You can search by different criteria in this form, for example, type an employee’s last name and click Search for the payroll data. Drill down to the details for the Total Paid amount in the grand total at the bottom by clicking on the blue hyperlink. From there you can export to Excel, or customize to the format you like, such as including Earn Dates by clicking on the customization setting.

HRS Funding Data Entry

HRS Funding Data Entry is used to find the payroll funding information.

For more information see Fiscal Transactions “Payroll Entries.”

Annual Payroll Funding Updates in HRS (Budget Team)

The timeline below provides the high level process for the payroll funding that is created prior to the start of the next fiscal year. In current state, we use the latest Human Resource System (HRS) Funding Data Entry row to populate the next fiscal year funding in HRS.

1. April: HRS will be opened for next fiscal year’s entry. If you want to enter funding you may, however if you are unsure of the funding, we recommend you wait until the next fiscal year’s funding load occurs in June. 
2. Early June: HRS funding string records will roll forward from June of the current fiscal year to the next fiscal year for any individuals that don’t already have funding strings entered into HRS in the new year. The rollover will NOT overwrite any new fiscal year funding strings already entered into HRS.
3. Early July: Departments will update fiscal year funding records in HRS in preparation for the July biweekly payroll calculations.  This would include changes from old project numbers to new projects along with other changes as needed. Payroll calendar and schedules may be used to reference the pay periods during each fiscal year. 

Tableau Salary Funding IDE from Tableau:

Tableau is a business intelligence data visualization tool that allows users to interact with data through dynamic and interactive dashboards, maps, and other presentation formats. Find out more about UW–Madison’s Tableau environment.

UW–Madison Tableau is available to UW–Madison employees.  Tableau can be accessed if you have a UW NetID and are connected remotely through a Virtual Private Network (VPN) or behind the SMPH firewall. However, this report has access restrictions, which require ‘Employee Record Data Internal’ access. You will need your supervisor to request access. More information can be found under the Internal Data page.

Salary Funding IDE is a workbook in Tableau which exports an Excel file containing results of a query of past and future salary funding, based on user-defined filters. This workbook is intended to provide operational information to departments and programs. It is not intended to provide official counts, trends, or summary information. 

The Salary Funding IDE report can be found on the Repository for Administrative Data and Reports [RADAR] page. 

Warnings:

• As noted, this data is combined from past and future salary data that comes from two different sources so occasionally periods are mis-labeled, not represented, or doubled. Data validation techniques should be used when analyzing or using this data.
• Please note that this data contains both journal date and earned periods for past activity. While journal dates are mostly used for accounting, the ‘Calc Period’ can be variant from the period of the FY and denoted with a Salary Cost Transfer ID (‘SCT ID’) implies different ‘earned dates’. Earned Dates are visible when using WISER or in Salary Funding IDE and other sources. WISER is UW’s web-based reporting system. The variant ‘earned dates’ are important for grants and effort reporting. Sometimes referred to as a period of performance. More information can be learned by visiting the Research and Sponsored Programs (RSP) website or consulting with your department’s Primary Compensation Compliance Coordinator from the look-up tool at the RSP website.

The Accounting Data Warehouse (ADW) is a website that provides access to accounting data from the University of Wisconsin and the University of Wisconsin Foundation through standard web reports or with query tools. You can learn more about ADW through SMPH IT website.  

How to get access

Anyone can access the Accounting Data Warehouse (ADW) by being logged in with your NetID; connected through a VPN or physically present behind the SMPH firewall.

Once logged in to the ADW website, you may select resources and reporting options from the left menu or from the top menu. The main categories of ADW reports are:

• Payroll Information
• SMPH Financial Reports

You may note that when you select the category from the top of the home screen, more reports are listed than on the home screen menu. When selecting the category from the top of the home screen there is also a brief description of what each report contains. 

While we recommend visiting ADW to see what is useful for you, commonly used reports include:

• Payroll Reports (See “Payroll/Human Resource Systems (HRS) Procedures and Reports” accordion panel) 
• School Funds Status Reports such as the Department School Funds Status Report and the Semi-Detailed School Funds Status Report
  • The Department School Funds Status Report (SFS_SF_SUM) summarizes a department’s school funds commitments and compares them with a departmental budget.
  • The Semi-Detailed School Funds Status Report (SFS_SF_DET), lists month-to-date paid, paid, encumbered, and committed for school funds and projects. 

Annual reports

There are annual reporting requirements that SMPH Fiscal Office collaborates with departments to acquire the necessary information for four reports: Accounts Receivable-Non-Loan Reporting, Fiduciary Activities, Deferred Revenue and Expenses and Inventory.

Accounts Receivable-Non-Loan Reporting

According to State Statutes, the University of Wisconsin System is required to submit to the State Legislative Audit Bureau a report of all accounts receivable as of June 30th. For SMPH reporting, this is most commonly Fund 136 (fee for service) accounts receivable for external customers and clinical trial revenue. 

Fiduciary Activities

Government Accounting Standards Board (GASB) 84 annual reporting requirement.  The underlying concept of being a fiduciary activity is that a UW institution has the responsibility to safekeep an asset under their control that is not for their institution’s own use. Additionally, to qualify as a fiduciary activity, the UW institution must have no administrative involvement. For example, a UW Institution may hold balances for a student organization for which UW has no administrative control or discretion over how the money is raised or spent. This type of activity would be classified as a fiduciary fund. This same example would not qualify as a Fiduciary Fund if a student advisor employed by UW helped decide how to access club fees or spend the funds. If UW does have administrative control, then the activity should be classified as a business-type activity, recorded as a liability of the institution.

Deferred Revenue/Expenses

Deferred Expenses: Prepaid Items – Amounts paid by June 30, but goods/services not yet received. 

• Deferred revenue-amounts received as of June 30 for a non-inventoriable good received prior to June 30th but will not be used until a future period. A common example is conference registration revenue received in one fiscal year, but the conference is in the upcoming fiscal year. 

Inventories

This is consumable supplies used in operations or held for resale (usually used or re-sold within one year). An inventory should be taken to determine the quantities held on June 30.  Inventories should be valued using the most appropriate cost flow for that supply. The same cost flow assumption must be used each year. For UW–Madison the minimum reporting threshold is at least $500,000.

Contact: smphbudget@med.wisc.edu

Bi-Annual: Foreign Sources

Foreign Sources

Biannually reporting on gifts and contracts received by foreign sources with a value of $250,000 per calendar year. Foreign sources include tuition for students paid by foreign source, intellectual property license fees for foreign licensee, data or material sold, leased, or bartered.  

Details for accepting payments from Foreign gifts and contracts are found under the Foreign Gift and Contract Reporting, on Business Services’ website.

Due dates:

• Jan-June due to UW–Madison Business Services by July 20
• July-December due to UW–Madison Business Services by January 20

Contact: smphbudget@med.wisc.edu

Quarterly: Centralized Service Assessment

“See Fund 136 Fee for Service” under Fund and Project Maintenance.

At each quarter end, SMPH fiscal Affairs accountants will prepare quarterly reports for 17 clinical science and 11 basic science departments, and Institute for Clinical and Translational Research (ICTR). Any financial questions or concerns will be communicated to departments and require responses from departments.

The content in the quarterly reports includes reporting on a variety of funding sources if applicable to the departments:

• Fund 101/233 MSDF (MAMA/school funds)
• Fund 133/144 Grant/Clinical Trial Funding
• Fund 136 Fee for Service or Chargeback Accounts
• Fund 233 Affiliate & Gift Accounts
• Fund 150 Capital Exercise
• Fund 135 Wisconsin Alumni Research Foundation Accounts
• Fund 137 State Tax Check-Off Funding
• Fund 161/162 Trust Funds
• Fund 172 Rural Physician Res Assistance (only for Department of Family Medicine Children’s Hospital (DFMCH))

SMPH Fiscal Office is utilizing the Qlik application as a data visualization tool for reporting of financial data. Users are granted access to specific streams (similar to file folders). Each stream contains multiple apps which may include several sheets (similar to tabs of a spreadsheet). By default, everyone should be able to access the general Everyone stream which has a beginners tutorial. Access to other streams, such as Finance and HR are dependent on the individual’s associated job code. If a user is having trouble accessing a stream they should have access to, they should send an email to data@med.wisc.edu and cc the Stream Admin (Finance=Darlene Wood). 

Introductory details related to the Qlik app and data visualization can be found on SMPH IT’s website. Other helpful references for the Qlik app such as a tutorial and the various reports. 

To request access, click on “Request Access”, which will prompt an email to submit the request at data@med.wisc.edu.

The Qlik Hub provides a tutorial for beginners along with the various reports. 

How to get access to Qilk

The following guidelines provide departments the information and approach to the funds received from SMPH. 

Budget Guidelines

How your budget is determined

• What type of unit are you?
  • Administrative
  • Center/Institute
  • Basic Science Department
  • Clinical Department
• What type of budget are you receiving? 
  • Mission Aligned Management Allocation (MAMA) allocation – metrics used to allocate funds to Basic Science and Clinical Department
  • School budget – allocation to all other centers; institutes; administrative and academic affairs units
  • Other Allocations (See “Other Allocations” accordion panel) 
  • Campus Allocation (See “Other Allocations” accordion panel) 
  • Secondary Allocations (See “Secondary Allocations” accordion panel) 

How the budget is allocated

• MAMA budgets are allocated to the Basic Science and Clinical departments primarily based on their research and teaching productivity metrics. A small portion (historically ~10%) of the total MAMA budget is allocated by the Dean’s discretion. 
• School budgets are for any other unit that is not part of MAMA process, mainly for centers, institutes, and administrative units and are the additional budgets allocated to Basic Science and Clinical Departments over and above the MAMA allocation. Budgets and requests for additional funds are discussed with the SMPH CFO and reviewed and approved by the Dean on an annual basis. 

Timeline for annual processes

These are key time frames when the budget team is working on the different aspects of the budget and forecast. It may be necessary during these times to request more information from departments. 

• October: First Forecast for current fiscal year’s budget data
• January: Kickoff for next fiscal year’s budget data collection
• March: Second Forecast for current fiscal year’s budget data
• Late March/Early April: Meet with Administrative/Centers/Institutes/Academic Affairs departments to get input for next fiscal year’s budget data.
• April-June: Next fiscal year’s budget reviewed and finalized.

Allowable spending and carryover policy/process

The general rule is to try to spend budget dollars as close to zero as possible each year. All remaining balances, positive or negative, in the MAMA/School funds are reviewed and determined if there will be carryover into the next fiscal year. 

Location of data

• ADW reports and School Funds Status reports
• BOX folder 
  • Found under: 53XX Your Department Name Other Allocations, Cluster, CapX, etc.
  • Folder name: MAMA

Contact: smphbudget@med.wisc.edu

Administrative and Center/Institute Budget

There is an annual review process in January through June, which incorporates both pay plan and fringe benefit updates, as well as any changes in the below categories for the upcoming fiscal year. Any applicable allocation information will be shared in your unit’s folder in BOX and will show in the Accounting Data Warehouse (ADW) School Funds Status reports. Box can be accessed by anyone with a UW NetID. In the ADW School Funds Status reports your allocation will show under the Category (Level 1) section labeled: “MAMA/School Funds Allocation”. Adjustments are made to MAMA/school funds 101/233 throughout the year with Secondary Allocations (See “Secondary Allocations” accordion panel)

• Administrative Budget categories can include:
  • Campus Allocations (See “Other Allocations” accordion panel) 
  • Dean’s Support
  • UWMF Transfers
  • Other miscellaneous allocations
  • School Funds

• Center/Institute Budget categories can include:
  • Campus Allocation (See “Other Allocations” accordion panel) 
  • SMPH Allocation
  • Other miscellaneous allocations
  • School Funds

MAMA

The Mission Aligned Management Allocation (MAMA) is the budget, which is allocated to SMPH departments. The allocation is primarily based on department research and teaching productivity. These measures are defined below and include:

• A brief definition of each measure
• The time period over which the measure is calculated 
• The measure units used (called “points”)

The dollar value per point (equal to dollars allocated divided by the total points) changes each year due to changes in the total points in addition to any smoothing necessary. Departments are assigned MAMA points in the following way:

• Points are assigned to the department indicated by the course subject unless departments notify us each year otherwise. SMPH Fiscal Office maintains a list of exceptions to carry the credited department forward from year to year.
• A course can be split among departments. A department must contribute at least 33% of the teaching effort to receive any points. Exceptions to the 33% rule are granted for Biocore and Physician Assistant.  
• MAMA points are given to SMPH faculty for courses taught outside of SMPH. Points are granted for non-SMPH courses only if the SMPH department contributes at least 33% of the teaching effort.
• If points for a course are split among departments, the departments involved must agree to the split points given.

MAMA Measures

1. Medical Education: The Forward Curriculum data is collected by Academic Affairs in collaboration with departments/units and is measured based on the teaching method as noted below: 

2. Undergraduate Courses: Undergraduate courses are those courses predominantly taken by undergraduates.  We grant MAMA credit for a department teaching another non-SMPH department’s course, provided they teach at least 1/3 of the course. Points assigned to each course equal the number of credits granted multiplied by a class-size weight factor.  Points are given for the preceding two calendar years.

3. Graduate Courses: Graduate courses are those courses predominantly taken by graduate students. If the course is listed as a graduate course but is attended by more undergraduates than graduate students, this course will be counted in the undergraduate category.  We grant MAMA credit for a department teaching another non-SMPH department’s course, provided they teach at least 1/3 of the course. Points assigned to each course equal the number of credits granted times a class-size weight factor. Points are given for the preceding two calendar years.

4. Special Procedures for Topics Courses: Except for required MD courses in Phases 1, 2 & 3 of Forward Curriculum, all other courses in SMPH are assigned a category. Courses are categorized in the following way:

• • Certain courses are identified as “Topics” courses.  Points for these must be requested by the department along with a course syllabus and approved by the Associate Dean for Academic Affairs. If a topics course is approved, it is categorized as undergraduate, graduate, or Medical Education based on the conditions identified below. Topics courses are identified by course titles containing one of the following words or phrases:
    • Topic
    • Indiv 4th Yr Clin Clerkship
    • Individualized 4th Yr Clerk
    • Seminar or Smr
    • Independent or Ind or Indep
    • Research or Rsch
    • Journal
    • Thesis
    • Directed
    • Studies
  • Topic courses that are not eligible to received points include:
    • Directed Study
    • Directed Study in Research
    • Independent Reading
    • Independent Study
    • Independent Work
    • Indep Rdg & Rsch-4th Yr Med
    • Research
    • Research and Thesis
    • Senior Honors Thesis
    • Special Research Problems

5. Graduate Mentoring: Points are given for being the main thesis advisor for PhD candidates and MD/PhD candidates while in their PhD years.  Each candidate is counted as one candidate for each semester they are here.  Points are given for the four semesters in the preceding two calendar years. Thus, if one person were present for all four of those semesters, that one person could count as four points. Points for a candidate can be split among departments if the candidate has more than one mentor in different departments. Points can also be split among departments if a mentor belongs to more than one department. In addition to points totaled for the four semesters, this is also calculated as points for the average number of candidates. This information comes from the Graduate Student Database that departments update each semester.

6. Research Awards: Points are allocated for grant awards procured during the preceding three calendar years. The information is obtained from the Funding Actions Database maintained by Research and Sponsored Programs (RSP). An award is included in the three-year period if the funding action issue date that RSP enters for the award amount is included in that time frame. The person credited with that award is the principal investigator (PI). The department credited with the award is the PI’s major department regardless of which school or college the award is run through. The dollar amount of the award includes both direct and indirect costs.

Exceptions to the above include:

• • Points for a PI who is split between SMPH and another college is granted to the SMPH department and is multiplied by PI’s FTE (full-time equivalent) in the SMPH department.
  • Points earned by some PIs are split among SMPH departments, provided all participating departments agree on the point split.
  • Awards for program project grants and center grants are assigned to the various participating PIs.

7. Faculty Salaries on Grants: Points are given for salaries on grants for the preceding three calendar years. Persons counted are those that have had a legal tenure or a Clinical Health Sciences (CHS) track appointment during at least part of that three-year period. The whole UW base salary for each person is counted for the entire period. Salaries on grants and total UW base salaries are also accumulated within each department where the salaries are charged.  Points given equal the salary dollars charged on any grants across the UW.  

8. Administrative Support: A flat amount is allocated to each department for the administration of that department.

9. Faculty FTE: Faculty FTEs are counted for all legal, CHS, Clinical Track (CT), Research and Teaching faculty appointments as of the preceding December 1st. Rehired annuitants are counted. Clinical instructors are not counted. The major department gets points for each faculty member’s appointment(s) unless there is an agreed-upon split between departments. Persons with a Veterans Administration Hospital (VAH) appointment Leave of Absence (LOA) will have that LOA amount added back in and counted for this metric. The allocation is separated by the FTE designation of basic or clinical. The amount per FTE will adjust depending on the number of FTE in each of the basic science and clinical departments.

Exceptions to the above include:

• • If a person’s major department is outside of SMPH, we grant points based on the FTE in SMPH.
  • If a person is split between departments in SMPH, points are split if all involved departments agree upon the split.

10. Prior Budget Cuts: These are the permanent budget cuts implemented since FY16.

All MAMA metrics information is stored in Box. For access, reach out to smphbudget@med.wisc.edu.

The source of funding for the Capital Exercise allocation is overhead generated by federal research grants and contracts. The revenue represents reimbursements by the federal government for prior General Purpose Revenue (GPR)-funded administrative (both central campus and divisional/departmental) and facilities (e.g., debt service, operations, and maintenance) expenditures in support of the organized research program.

The purpose of this allocation is to provide funding for investment in critical research staff and the capital needs of organized research programs. Federal overhead is the primary source of support for the underlying infrastructure of UW-Madison’s research enterprise. 

Allocations to schools and colleges are distributed according to a formula from campus based on a two-year average of direct expenditures and overhead generated. Overhead generated and direct expenditures as categories are given equal weight in the formula, and the most recent year is given twice the weight of the previous year.

SMPH allocation procedure is that the dean keeps 50% of allocation from campus, and 50% is allocated to departments based on each unit’s fair share of generated indirects in the most recent closed fiscal year. 

The campus and SMPH allocation policies follow spending edits, which is a requested function of the grant, not automatic. The spending edits need to be discussed with the awarding PI and department and the home department so it can be allocated properly. 

School of Medicine & Public Health – Sharing of Research Expenditures and Faculty Salaries on Grants

The Campus policy for Collaborative Grant Expenditures, UW Policy 3002 is also a useful resource. 

Contact: smphbudget@med.wisc.edu

Biennial State Budget: Every two years the State of Wisconsin passes a statewide law that determines the appropriation levels for UW System for each year of the biennium. This budget process drives the larger budget picture at UW-System along with each campus. More details can be found on the Madison Budget Office website.

The Campus Budget Process is also known as Redbook, which is the official release of the UW System annual budget. These applicable allocations can be seen in the Budget category of WISER and labeled Redbook. WISER is UW’s web-based reporting system. The budgets get loaded at the beginning of each fiscal year and may be adjusted throughout the year.  

PlanUW, within the Oracle Cloud Solution, is the budget and forecasting tool that is used by UW System.  The tool is only utilized by the Dean’s Fiscal office.

SMPH Budget Timeline

1. Late January/Early February: The Department Planning Spreadsheet (DPS), which includes all the faculty and staff and the funding strings that the departments, is loaded in Box and an email is sent to administrators. Departments will need to review and update the files to communicate any changes to SMPH Fiscal Office. 
2. Mid-February: Applicable Fund 136 (Fee for Service) budget templates are loaded in Box and an email with instructions sent to administrators based on criteria established by the SMPH Fiscal Office . Departments will need to review and update the files to project the current fiscal year financial activity and project the upcoming two fiscal years and submit this information to SMPH Fiscal Office.
3. Early March: Basic Science Departments; Centers; Institutes; Administrative Units
   • Reviewed and updated Department Planning Spreadsheet’s (DPS) due to SMPH Fiscal Office by uploading to Box with a new file name that includes FINAL at the beginning of the title.
   • Fund 136 (Fee for Service) budgets are due to the SMPH Fiscal Office by uploading to Box with a new file name that includes FINAL at the beginning of the title.
4. Mid-March: Clinical Departments:

• • Reviewed and updated Department Planning Spreadsheet’s (DPS) due to SMPH Fiscal Office by uploading to Box with a new file name that includes FINAL at the beginning of the title.
  • Fund 136 (Fee for Service) budgets are due to the SMPH Fiscal Office by uploading to Box with a new file name that includes FINAL at the beginning of the title.

Contact: smphbudget@med.wisc.edu

Throughout the year, there are budget adjustments made for items that were not included in the budget from the beginning of the fiscal year. These can be funds coming from campus, transfers from SMPH departments to other SMPH departments, or transfers from other schools and colleges to and from SMPH. Typically for SMPH, transfers involve budget for Fund 101 (state funds), revenue for Fund 131 (Summer Session, Revenue Sharing, & Tuition generated), and budget and revenue for Fund 150 (Capital Exercise). Information about billings involving fund 136 (fee for service), can be found at “Fund 136 Fee for Service” under Fund and Project Maintenance. Fund 101 budget transfers are only budget dollars, not revenue, and are shown in the Secondary Allocations section Accounting Data Warehouse (ADW) reports.

JET is the Journal Entry Tool and is used for moving and recording revenue and budget by SMPH and campus. Once the JET entries are fully processed, the transfer data will show in WISER, which is UW-Madison’s web-based reporting system. Fund 101 transfers will show in Secondary Allocations in ADW as well. 

UW–Madison Budget Office oversees the policies and instructions for JET budget transfers.

You can find Fund 101 transfer data by accessing the home page of ADW, and selecting the School Fund Status report, which combines Funds 101 and 233, AAK2223 reports. 

Contact: smphbudget@med.wisc.edu

The Office of the Provost provides central funding to support the following compensation tools, which are designed to provide permanent increases in salary for reasons of market, merit, post-tenure review, compression, and equity. 

• Faculty Block Grant (FBG)
• Post-tenure Review Program
• Discretionary Compensation Fund (DCF)
• Standard Promotion Increase (for faculty)
• Performance Bonus Program

Central funds include ways to give salary increases for faculty and staff through different programs listed on the Provost’s website, under Recruitment and Retention, Compensation Tools. 

There are SMPH Human Resource Guidelines for how the funding will be allocated are sent separately to school and college budget offices. The SMPH Human Resources office will communicate these programs, eligibility, process, and timelines for requesting the compensation adjustments, and any other information related to these programs to all the departments and units.

If awarded, once SMPH Fiscal receives the funds from campus, the related budget additions will be added as a Secondary Allocation to the ADW budgets and may either be lump sum amounts or annualized amounts, prorated to the number of months the base increase is effective in the fiscal year. If the award is a permanent budget addition, the allocation will also be added to the unit’s budget in either Other Allocations, the Center/Institute Budget, or the Administration budget for the upcoming fiscal year.

Contact: smphbudget@med.wisc.edu

The Other Allocations process is typically used for Clinical and Basic Science department budgets. There is an annual review process, which incorporates both pay plan and fringe benefit updates, as well as any changes in the below categories for the upcoming fiscal year. Any applicable allocation information will be shared in your unit’s folder in BOX and will show in the Accounting Data Warehouse (ADW) School Funds Status reports. In the ADW School Funds Status reports your allocation will show under the Category (Level 1) section labeled: “Other Allocations.”

Major Other Allocations Budget Categories

• Campus Allocation: represents a variety of commitments from campus initiatives including the following:
  • Central Funds Initiative (See “Central Funds Initiatives” accordion panel)
    • Faculty Block Grant (FBG)
    • Post Tenure Rate Review
    • Discretionary Compensation Funds (DCF)
    • Faculty Promotion
    • Faculty Supplemental
  • Cluster Hire:  

• • • Managed through the Office of the Provost, these funds provide new interdisciplinary areas of knowledge that cross the boundaries of existing academic departments. The Other Allocations amount represents any cluster hire funding that is provided via Fund 101. Any cluster funding on Fund 135 (Internal Grant) is recorded directly in the specific Fund 135 (Internal Grant) projects. 
  • Other Allocation: other miscellaneous allocations 
    • TTC Adjustments represents one time campus adjustments that came about related to the change of titles during the title and total comp initiative.
  • Target of Opportunity (TOP):  
    • Managed through the Office of the Provost, the TOP program enables academic departments to hire exceptional faculty members who would greatly enhance the quality and diversity of the department. This represents the funding coming from campus to the department for faculty salary support.

• • Wisconsin Institute for Discovery (WID) faculty hire:  
    • Wisconsin Institute for Discovery (WID) Faculty have dual appointments in WID and home departments across the UW-Madison campus. This represents the funding coming from WID to the department for faculty salary support. These faculty members are nominated through a collaborative effort between departments, WID administration, and the Vice Chancellor for Research and Graduate Education (VCRGE).
  • Dual Career Couple Program aka: Strategic Hire Initiative (SHI)
    • Managed through the Office of the Provost, UW–Madison recognizes that many university professionals are part of dual career couples, and the decision to accept a university position is often made based on the availability and quality of a position for a partner or spouse.

• SMPH Support for a variety of agreed-to commitment amounts are recorded under these areas:
  • Chair Packages
  • Dean’s Allocation and Dean’s Budget Support
  • Other Research
  • Retention Packages
•  University of Wisconsin Medical Foundation (UWMF) Transfers for Leadership Roles
  • This is listed as a reference of the amount of support provided by SMPH for SMPH leadership roles. 
• MAMA/School Funds (See “Budget Guidelines and MAMA & Other School Budget” accordion panel)

See allowable spending and carryover policy/process (See “Budget Guidelines and MAMA & Other School Budget” accordion panel)

See the timeline (See “Budget Guidelines and MAMA & Other School Budget” accordion panel)

Location of data

• ADW reports and School Funds Status reports
• BOX folder for details
  • Folder name: 53XX Your Department Name Other Allocations, Cluster, CapX, etc.

Contact: smphbudget@med.wisc.edu

SMPH implemented a school-wide salary incentive program compensation model for research faculty who do not engage in clinical activities. The program applies to faculty in both basic science as well as clinical departments. This model recognizes faculty who excel in research, in addition to other academic activities, with a base salary adjustment for the duration of one year, based on objective measures of overall performance. Information for the Basic Science Faculty Incentive Program is available as a Knowledge Base document and is maintained by SMPH HR.  

Contact: smphbudget@med.wisc.edu

Every month, after campus closes their books, there may be adjustments added in the Accounting Data Warehouse (ADW) for items that were not included in the original MAMA/School Funds budget from beginning of the fiscal year. These can be funds coming from campus, transfers from SMPH departments to other SMPH departments, or from other schools and colleges to and from SMPH. Any applicable allocation information will be shared in your unit’s folder in BOX listed below and will show in the ADW School Funds Status reports. In the ADW School Funds Status reports your allocation will show under the Category (Level 1) section labeled: “Secondary Allocations.”

Location of data

• ADW reports and School Funds Status reports
• BOX folder for details
  • Folder name: 53XX Your Department Name Other Allocations, Cluster, CapX, etc.\FYXX\ ADW

Transfers for other funding sources not associated with MAMA/School Funds are done through the Journal Entry Tool (JET), and will not show in Secondary Allocations in ADW (Link to #8)

Timeline

• Campus closes the books for the month-end typically by the 3rd or 4th business day.
• Fiscal process Fund 101 and other manual entries 2-5 days after campus closes the books.
• Applicable list serv receives an email saying ADW has been closed and the reports are ready to be run.
• End of year reports are run for the fiscal year and Period 13

Contact: smphbudget@med.wisc.edu

Fund 136 (Fee for Service) is revenue generated by providing a service or supply to either internal UW customers or customers outside the UW. There is a collaborative effort between the SMPH Research Division and SMPH Fiscal to review Fund 136 (fee for service) projects. SMPH Fiscal will approve the creation of a fee for service and create a project number for the service. The SMPH Research division will help negotiate contracts with industry partners for fee for service and evaluate if this should be a grant instead of a fee for service operation. The SMPH Research contracts website provides more information on Fee for Service Agreements and Fund 136 management. 

Before any work can begin there needs to be approval for the fee for service activity through the Dean’s Office. Fee for Service projects are charged actual fringe benefits and are subject to a centralized service fee on any external revenue, currently 7% from campus and 4% from SMPH.

Below are some additional helpful links related to fee for service operations:

• Guidelines on how to setup a Fee for Service (FFS) also referred to Revenue Producing Activities (RPA)
• Policy on Competition with the Private Sector 
• Financial Management of Auxiliary Operations
• Instructions in folder on how to create 136 projects is coming soon. 
• Contact your SMPH Fiscal Accountant

Centralized Service Agreement: Centralized Services Assessment is necessary to recover central administrative unit costs (e.g., HR and payroll, Accounting Services, procurement, etc.) incurred in support of external revenue- generating activities by auxiliaries and revenue-producing operations in funds 128 (Cost recovery) and 136 (Fee for Service). 

Centralized service assessment is billed quarterly:

• April to June
• July to September
• October to December
• January to March

UW–Madison’s Centralized Services Assessment Policy-3000, explains the 7% fee that is charged for campus. SMPH assesses an additional 4% fee.

Contact your SMPH Fiscal Accountant

Residual balance transfer

Residual balance transfer moves funds from Fund 133 and Fund 144 (Federal and Non-Federal Grants) fixed-priced and clinical trial projects that are unspent at the end of the grant or contract. SMPH Fiscal Office approves residual balance transfer requests made through the Residual Balance Tool on RSP’s website.

Helpful links with information on the residual balance process to move balance to an unrestricted project is also found on RSP’s website under Award Closeout. The criteria for Residual balance transfers is also found on RSP’s website. 

To close a residual balance project the project must be fully spent, and the PI must have left the UW.

Contact: smphbudget@med.wisc.edu

Money received on behalf of UW–Madison or the Board of Regents that are held by the UW Office of Trust Funds. These gifts typically include funds coming from wills and bequests naming UW–Madison as a recipient.  More information regarding depositing funds; project account creation and maintenance is available on their website, under Trust Funds. 

Contact:  UW Office of Trust Funds

Cost transfer explanation:  Cost transfers (salary/non-salary) are processed to move expenses that were charged incorrectly to one funding string to more appropriate funding. Cost transfer requests are created and submitted via the Cost Transfer Tool. SMPH requires the sign off from the receiving department before the SMPH Fiscal Office signs off on the transfers. For additional information please refer to the cost transfer of expenses and revenue guidance. 

The University of Wisconsin Foundation is the official fundraising and gift-receiving organization for the University of Wisconsin–Madison. The Foundation is the university’s development and financial partner.  The UW Foundation is a private, nonprofit corporation that encourages individuals and organizations to make gifts and grants to the university. UW Foundation was created and is governed by a board of UW–Madison alumni and donors. Established in 1945, the UW Foundation became a division of the Wisconsin Foundation and Alumni Association in 2014 following a merger with the Wisconsin Alumni Association, which was founded in 1861.

Clinical Department Faculty Workforce Planning

This is a collaboration between the School of Medicine and Public Health (SMPH) and UW Health (UWH) to review and approve hiring clinical department faculty that are dually employed by UW Health and SMPH or faculty solely employed by SMPH.

You can find detailed information, forms and submission timelines on UW Health UConnect, Provider Workforce Planning site.

Contact: smphbudget@med.wisc.edu

Basic Science Department Faculty Recruitment

This is the process to review and approve hiring faculty in a basic science department.

Department leaders need to partner with their Human Resource (HR) Business Partner or Faculty Recruiter (if applicable) to gather and share details related to the hire request. Details needed for these requests are the department, position title(s), Full Time Employee (FTE), responsibilities, salary, etc.  After gathering the necessary data, the request is submitted through Position Recruitment Tracker (PoRT)  where it will be reviewed and approved. 

HR Business partner contacts can be found under the SMPH, Human Resource, Department Contacts site. 

*Joint recruitment between clinical and basic science departments should follow the process with the majority of effort. If the Clinical department Full Time Employee (FTE) value is higher, use the Clinical department process, or if the Basic Science FTE value is higher, follow the Basic Science policy. If a clinical department needs additional UWH funds you will need to be in contact with UWH Practice Plan Administration for budget approval.

The affiliation agreement between the School of Medicine and Public Health and the University of Wisconsin Hospitals & Clinics (UWHC) have a mutual commitment to the shared mission of teaching, research, clinical care and public service.  

• Clinical departments create their budget for the UWHC Affiliation Agreement as part of the UWH budget process. Information on creating this budget is communicated by the UWH Practice Plan Administration during the budget season. SMPH Fiscal Office creates the budget for all other affiliation agreement lines that are tied to the Dean or other units within the school that are part of this affiliation agreement process. 
• When the budget for UWHC Affiliation Agreement transfer is finalized, UWHC will send a monthly deposit to UW Madison. Accounting Services will record the deposit and the Dean’s Office Fiscal Affairs prepares a journal entry to allocate the revenue to each department/unit’s Affiliation Agreement Fund 233 project.
• In April, there is a reconciliation process to review the spending on each Fund 233 (Affiliate & Gift Accounts) UWHC project against the original UWHC budget. Departments can adjust the spending on UWHC projects to ensure appropriate expenses are charged there or correct any overspending. The final step in the reconciliation is to ensure the amount of revenue received in each project matches the appropriate allowable expenses supported by the UWHC Affiliation Agreement budget.