TUESDAY MORNING NOTES - January 29, 2013

Tue Jan 29 11:25:53 MST 2013

TMN submittal:
http://cals.arizona.edu/extension/tuesday/form/submittal_form.html 

Tuesday Morning Notes 

January 29, 2013

FROM THE DIRECTOR:

Last week I provided a brief outline regarding some of the budget tools that
the CALS Executive Council (E.C.) has been using to review the college
budget situation weekly.  In particular I focused on the "Red & Green (RG)
Table" that outlines the "unassigned funds" and projections for
college-level permanent salary dollars available in CALS.  The E.C. has
found the RG Table to be a good benchmark reference regarding the overall
status of the unassigned funds in CALS and a useful tool in budget modeling.
Dean Burgess has been presenting the RG Table in the budget summaries in his
"All Hands" meetings the past year so that everyone can see what the current
college finances are.  We do this with an intention to be open and direct
with this information, similar to any federal agency and all publicly traded
companies.  

With my recent venture into an explanation of the CALS financial tools I
realize that I am operating outside the zone of my specialty.  However, I do
so with a line of support and review tethered to the valuable help of Sandy
Pottinger, Associate Dean for CALS Finances (our college's chief financial
officer).  In response to some questions that have come up during the past
week, I think it is important to provide some additional college financial
information and specifically address a few points and definitions regarding
the "types" or "categories" of financial resources in CALS.

Funds and Budgets

a.     Funds are classified as budget-style or cash-style.

                                          i.     Examples of budget-style
funds include state and federal appropriations, grants, and auxiliaries.  An
approved budget for the fund is loaded into a budget-style account.
Expenditure authority equals this budget, even if the actual cash has not
been deposited yet.

                                         ii.     Examples of cash-style
funds include sales & service, indirect cost, and summer session.
Expenditure authority equals the available cash balance in the account.

b.     Budget-style funds have permanent budgets and temporary budgets.

                                          i.     Permanent budget.

1.     Also called the base budget or the recurring budget.

2.     Permanent budget refers to funds that are anticipated to rollover
into the next budget period (fiscal year).

3.     Permanent budget dollars are not actually spent.

                                         ii.     Temporary budget.

1.     Also called the operating budget.

2.     On July 1 (the start of the UA's fiscal year), the temporary budget
is equal to the permanent budget.

3.     Temporary budget dollars are spent.  Thus, as the fiscal proceeds the
temporary budget dollars continue to diminish as they are spent.

                                       iii.     Example.

1.     A 1.00 FTE professor's $80,000 salary is permanently funded on state
appropriated funds.

2.     On 1 July 2012 (beginning of the fiscal year) the permanent budget in
that professor's budget line is $80,000.  On 1 July, the temporary budget in
that professor's budget line is $80,000.

3.     On 1 January 2013 (halfway through the fiscal year), the permanent
budget in the professor's budget line is still $80,000.  The temporary
budget balance in the professor's line is $40,000.

4.     On 30 June 2013 (end of the fiscal year), the permanent budget in the
professor's line is still $80,000.  The temporary budget balance in the
professor's line is $0, because all of it was expended on his salary.

5.     On the 1 July 2013, the permanent budget of $80,000 rolls over into
the new year and the temporary budget of $80,000 is again available for
spending in FY14.

Hopefully, this information is helpful to address some common questions that
have arisen from the explanation of CALS budget tools.  Our intention within
the CALS E.C. is to be open and transparent with the college finances and
our management of those resources.  These budget-related articles are
offered to support that intent. 

FOCUS ON ADMINISTRATORS:

Kirk Astroth was recently elected to serve a three-year term on the board of
directors for the Arizona Center for Afterschool Excellence.  This board
provides statewide leadership on afterschool and out-of-school learning
opportunities, and is currently engaged in developing recommendations for
quality standards for out-of-school programs.  This group also sponsors the
statewide Afterschool conference held each November in Phoenix.  AzCASE
receives major funding from the Mott Foundation.

FOCUS ON PROGRAMS:

The Phoenix New Times, an award-winning weekly paper, recently recognized
the University of Arizona Cooperative Extension Maricopa County Master
Gardener program in its annual Best of Phoenix 2012 issue with the article
<http://blogs.phoenixnewtimes.com/jackalope/2012/10/home_gardening_lessons_w
ith_master_gardener.php> "The Best Way to Learn How to Make Your Garden
Really Grow."  The Maricopa County Master Gardener program, created in 1980,
had 458 volunteer contribute over 24,500 volunteer hours in 2011.  The
mission of the program is to teach people to select, place and care for
plants in an environmentally responsible manner based on research specific
to the low desert.

Gregg Garfin (SNRE) and Mike Crimmins (SWES) are working with Zack Guido and
Sara Leroy at the Climate Assessment for the Southwest (CLIMAS) and
Institute of the Environment to record a monthly discussion of recent
climate conditions and forecasts for Arizona and New Mexico. These podcasts
are posted towards the end of each month at the Southwest Climate Change
Network site <http://www.southwestclimatechange.org/podcasts> . Give it a
listen and let them know what you think.  You can email comments, questions
or suggestions for topics for future podcasts to Mike Crimmins
<mailto:crimmins at email.arizona.edu> .

UPCOMING EVENTS:

The UA Controlled Environment Agriculture Center is having their annual
Short Course, April 7-12, at the Westward Look Resort.  The course offers
30+ hours of lectures from experts around the country as well as a day of
Hands-On workshops.  There are all new Webcast options this year, allowing
anyone with an internet connection access to course lectures.  For more
information, go to the 2013 April Short Course website
<http://ag.arizona.edu/ceac/2013-April-Short-Course> . 

Jeffrey C. Silvertooth
Associate Dean

Director for Economic Development & Extension
College of Agriculture and Life Sciences
PO Box 210036
Tucson, AZ  85721-0036
520.621.7205
520.621.1314 (fax)

To submit tips, suggestions, ideas for changes and anything that could help
us be more effective, use  the "Director
<http://extension.arizona.edu/state/directors-suggestion-box> 's Suggestion
Box" - all submissions are anonymous.  

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