Revenue

Principle

System, campus or primary unit directed aid to students funded from off the top of state auxiliary or grant revenues.   It is not remission in the model.  It includes College training, Need based aid, opportunity grants, college awards. It is expense in SAP but displayed as Contra Revenue in model.

Source Of Amount

SAP gl_account 56XXXX

Step Down

None

Balance To Distribute

N/A

Distributions

Direct

SAP Vs Model

The model moves the 56XXXX in SAP to contra revenue

Reporting

Either SAP or Model

Q&A

• How do the units get credit for using foundation funds to cover tuition waivers? (2723050021001)
• Impact in FY20, we need more granular data on the foundation transfers to display this

Principle

Graduate Tuition distributed to colleges based on college of record (Student major) in the Student receipts data

Source Of Amount

• SAP revenue postings to GL’s 441200,441210, 441600, or 441610

• SAP original cost objects defined by Cost center category A - tuition

Step Down

Remove the Differential and On-line tuition from General Graduate. Graduate differential tuition will post directly to the owning college. Graduate Online tuition has separate allocation.

Distributions

Ratio - SR1

SAP Vs Model

Distribution in model only

Q&A

1. Where are the zero credit hour courses/no credit courses  - IEA question
2. Certificate programs – IEA question
3. Who gets credit for interdisciplinary teaching – Steering decided this should be based on students college – Look at notes for testing for sensitivity analysis
4. How do we capture the credit for cross campus instruction - UNO Engineering student receipts are manually added into the student receipt file to make the ratio accurate? The SAP data already has the UNO tuition post as Graduate tuition. We additionally asked IEA to add the delivery campus field to the SCH data for a cross check.
5. Is Agidea included in these credit hours? No, they are excluded, because colleges receive the tuition directly on 22* cost objects.
6. Students college logic if they have multiple majors – IEA question
7. Is student residency a factor of the ratio? No

Principle

Amount of revenue posted to a sponsored activity. 

Source Of Amount

• SAP revenue GL's - reviewed annually 

• 499998 - Model only GL for 24 federal grant revenue distribution to colleges 

Step Down

None

Balance To Distribute

• SAP posts federal revenue directly except for DHHS and Department of Ed (Revenue source codes of 184, 193 & 195)
• SAP does not distribute the revenue on DHHS or Department of Ed, but retains it in 249900* cost objects.
• The model creates revenue for these two agency cost objects equal to their expenses within the year using the 499998 GL account
• Any balance remaining in the collector cost object (249900*) is retained in the general adm cost pool

SAP Vs Model

SAP will only show revenue in the 249900* cost objects. The Model will display the distributed revenue.

Q&A

• Will we ever distribute the revenue in SAP? No.

Principle

Nebraska Research Initiative (NRI) funds are awarded and distributed to the UNL campus in the same state fund along with state appropriations.

Source Of Amount

The model will represent NRI revenue equal to expenses for the current year.

Step Down

None

Balance To Distribute

N/A

Distributions

Distribution to campus based on awards in specific college cost objects.

SAP Vs Model

Prior to FY21, the numbering scheme in SAP was 2132* cost centers. In FY21, the colleges received their award on a college cost object numbered 21SPDT6000- 21SPDT6499. The model will reflect the distribution in all fiscal years in the college cost objects.

Reporting

It will be easier to see your total in prior years in the model, but not impossible with SAP cost object ranges.

Q&A

• How do you distinguish the NRI funds from the State Appropriation funds? There is a separate line in the model for NRI revenue.
• Who keeps the Carryforward and/or unawarded funds in the model? It will be held in ORED.
• Is the budget for these funds, temporary only? Yes.

Principle

Programs of Excellence (POE) funds are provided as an “Off the Top” allocation of State Appropriation to each campus by the Office of the President. These funds are awarded and distributed to the UNL campus in the same state fund along with state appropriations by the EVCAA.

Source Of Amount

The model will represent POE revenue allocated the campus by the Office of the President as distributed by the EVCAA.

Step Down

None

SAP Vs Model

The colleges receive their award on a college cost object numbered 21SPDT51XX or 21SPD52XX. The model will reflect the distribution in all fiscal years in the college cost objects.

Reporting

It will be easier to see your total in prior years in the model, but not impossible with SAP cost object ranges.

Q&A

1. How do you distinguish the NRI funds from the State Appropriation funds? There is a separate line in the model for NRI revenue.
2. Who keeps the Carryforward and/or unawarded funds in the model? It will be held in ORED.
3. Is the budget for these funds, temporary only? Yes.

Principle

It is the tuition on the student’s bill that is not collected, or a discounting of tuition cost.

Source Of Amount

• SAP cost objects 219907*
• Cost center category of "R"

Step Down

Other reconciling items related to cross-campus settlement and accrual/reversal postings are included in the balance to allocate.

Balance To Distribute

The majority of Undergrad remissions will be assigned directly to the student’s primary college. (In FY19, 93% of undergrad remissions were directly assigned.)  The remaining amount of remissions are pooled and assigned to the colleges based on the proportion of the percentage of remissions directly assigned. The pooled dollars represents students with undeclared majors.

Distributions

Direct and assigned

SAP Vs Model

• The financial system does not provide student level detail on UG remissions.
• Model will show remissions on two lines, direct and pooled

Reporting

Student detail will be in model details

Q&A

• Where can I see my student level detail? The model ratio remission detail view.
• Are the remissions an allocation or direct/dollar for dollar?  The majority of UG remissions are directly assigned.
• Who pays for Regents and other state aided awards? It is the tuition on the student’s bill that is not collected, or a discounting of tuition cost.
• Who pays for the Explore/undeclared students? Everyone, proportionally

Principle

State funds allotted to the University of Nebraska by the state legislature

Source Of Amount

            2199010001 – City

            2199410001 – IANR

Step Down

• Extension – original budget for Extension and Forestry (SP’s 63 & 65) less original budget on Smith Lever Federal Appropriations (2199560001) 
• NRI –  revenue is equal to expenses of NRI funds

Balance To Distribute

N/A

Distributions

• Remaining balance is split to incentivize teaching (40%), research (40%) and student success (20%) with three ratios
• Distributed to primary units only
• A two year average of the following ratios will be used to distribute the state appropriations budget (ie: FY18 FY19 average ratios drive FY21)

1. 40% Teaching – uses SR3 – Gross tuition receipts less Differential tuition (student accounts tuition, less flagged diff cost objects)
2. 40% Research -  uses SAP1 – Total grants and contracts (SAP revenue on 24-27 + F&A)
3. 20% Student Success – uses ratio IEA1 – Total degrees awarded (IEA degrees awarded table, Summer, Fall, Spring)

SAP Vs Model

Model only

Reporting

Model only

Q&A

• Does this include actual Federal appropriations (Smith Hatch lever)?  No
• How would you reconcile the NRI revenue received in the model? It is equal to the expenses posted to the department NRI cost objects (ie: 21SPDT6000-21SPDT6499)

Principle

The state outreach operations (Extension and Forestry) are funded off the top of appropriations.

Source Of Amount

Budget (Original Perm) for Subprogram 63 (IANR Extension) and 67 (Forestry), less the Smith Lever federal appropriation budget.

Step Down

None

Balance To Distribute

N/A

Distributions

Distribution in the model to IANR

SAP Vs Model

Model only

Reporting

Either SAP or Model

Q&A

• Is Extension part of the State Appropriation allocation to the colleges? No, it is carved out off the top before the allocation is determined.
• Does this effect IANR's subvention in the model? Yes
• Are the Extension staff included in the cost pool allocations? No.
• Is their space included in the cost pool allocations? No.

Principle

• Academic college fees and distribution of tech fees post directly to Primary Unit
• Student services fees for campus rec, health center, housing, etc post to the Aux primary unit
• New Student enrollment and admission fees post to Student Support cost pool
• Application, Registration, graduation fees post to the General Adm cost pool
• Library, Distance Ed fee, and a portion of Tech Fees post to Academic Support cost pool

Source Of Amount

SAP account_gl mapped to "Fees", 442XXX

Step Down

None

Balance To Distribute

N/A

Distributions

Direct

SAP Vs Model

Same

Reporting

Either SAP or Model

Q&A

• How does the distribution of centrally collected Tech fees work? Central ITS collects the tech fee and distributes them by term on a project by project basis. The majority of the funds support OneIT.

Principle

Undergraduate Tuition (in – person & online) distributed to college based on college of record/ Student major (25%) and instructor of record (75%) in the student credit hour data.

Source Of Amount

• SAP Revenue postings on GL’s 441505, 441504, 441110, 441400, 441401, 441402

• SAP original cost objects defined by Cost center category A - tuition

Step Down

Remove the diff tuition from General Undergrad.  The differential tuition will post directly to the owning college.

Balance To Distribute

N/A

Distributions

Ratios

1)     SCHA - SCH Instructor, 75% based on instructor college of record (only primary units instructors) 

 

2)     SCHB - SCH Student college of Record, 25%

SAP Vs Model

Model only.

Q&A

1. Where are the zero credit hour courses/no credit courses  - IEA question
2. Certificate programs – IEA question
3. Who gets credit for interdisciplinary teaching – Steering committee decided this should be based on students college
4. How do we capture the credit for cross campus instruction - UNO Engineering student receipts are manually added into the student receipt file to make the ratio accurate? The SAP data already has the UNO tuition post as Undergraduate tuition. We additionally asked IEA to add the delivery campus field to the SCH data for a cross check.
5. Students college logic if they have multiple majors – IEA question
6. Is student residency a factor of the ratio? No.
7. Are instructors whose employment is in a non-primary unit in the SCHA (Instructor of record) ratio? No
8. Are students who are undeclared in the SCHB (Student College of record) ratio? No

Principle

Differentiated rate above base tuition on specific courses 

Source Of Amount

SAP revenue posting to Differential cost objects on Graduate GL’s.

Step Down

None

Balance To Distribute

N/A

Distributions

Direct

SAP Vs Model

Direct distribution to the college that owns the course. SAP collects the tuition centrally but has an indicator of college ownership. The model moves it to the college model unit. 

Reporting

Either SAP or Model

Q&A

• Are contract courses (OFFUTT MBA, MEM) included in differential revenue? No, they are special courses with an EM delivery mode.
• Does this number represent the differential rate only? Yes