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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
Gifts, Grants and Contracts 7,936,814.78 7,762,262.80 6,705,403.78 5,450,965.05 4,200,781.86
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
Indirect Cost Recoveries 31,158.18 37,611.06 27,247.04 31,348.46 13,840.46
Sales and Services 196,395.61 101,913.59 21,355.94 31,268.35 8,045.92
$ 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
State Appropriations 34,053,795.00 33,844,114.00 35,212,885.00 37,669,738.00 40,164,835.00
Gifts, Grants and Contracts 27,567,498.51 28,327,981.05 27,871,864.37 25,522,402.85 25,243,926.82
Indirect Cost Recoveries 2,223,685.91 2,518,143.84 2,405,448.88 2,343,603.39 2,513,932.17
Sales and Services 6,846,387.38 6,930,059.83 5,895,297.92 5,527,454.96 7,112,711.30
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
State Appropriations 28,583,815.00 28,226,579.00 29,614,855.00 31,606,231.00 33,859,014.00
Gifts, Grants and Contracts 11,537,317.76 16,767,425.49 19,793,240.91 20,434,180.51 19,522,681.40
Indirect Cost Recoveries 427,406.46 464,335.65 445,946.05 388,232.19 350,826.97
Sales and Services 11,990,052.88 5,416,239.77 2,615,194.91 2,901,370.98 2,947,804.73
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
State Appropriations $ 1,163,147.00 $ 1,180,737.00 $ 1,218,204.00 $ 1,321,030.00 $ 1,430,635.00
Gifts, Grants and Contracts 918,841.11 695,123.16 822,892.98 1,063,639.85 1,304,904.90
Indirect Cost Recoveries 138,544.86 149,596.16 147,284.61 146,289.36 197,857.96
Endowment Income 2,000.00 1,000.00 1,000.00 2,000.00
Sales and Services 528,702.00 470,404.10 524,343.00 513,117.73 560,078.49
$ 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
Indirect Cost Recoveries 41,823.00 58,811.19 65,439.96 66,475.61 50,122.80
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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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 (Continued)
Veterinary Medicine Experiment Station
State Appropriations $ 1,779,671.00 $ 1,815,278.00 $ 1,911,782.00 $ 2,055,434.00 $ 2,206,849.00
Veterinary Teaching Hospital
State Appropriations $ 416,168.00 $ 425,099.00 $ 433,774.00 $ 482,624.00 $ 476,678.00
Sales and Services 11,464,311.98 10,542,592.92 10,405,882.74 9,489,025.22 9,383,224.72
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
Indirect Cost Recoveries 36,787.99 55,703.40 37,005.42 11,296.30 14,085.95
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
State Appropriations $ 690,398.00 $ 704,212.00 $ 741,650.00 $ 797,680.00 $ 857,425.00
$ 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
EXHIBIT A Page 2 of 2
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The University of Georgia
Comparative Expenditure Summary
For the Year Ended June 30, 2013
2012-2013 2011-2012 2010-2011 2009-2010 2008-2009
Educational and General
Resident Instruction
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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The University of Georgia
Current Unrestricted Funds
Excess of Revenue Over Expenditures
For the Year Ended June 30, 2013
Revenue Less
Revenue Expenditures Expenditures
Educational and General
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
RETURN
INSTRUCTIO
N
UGA
RETURN
PUBLIC
SERVICE
UGA RETURN
RESEARCH
TOTAL UGA
RETURN
UGARF
RETURN
TOTAL UGA
AND UGARF
RETURN
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
J-9
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
RETURN
INSTRUCTIO
N
UGA
RETURN
PUBLIC
SERVICE
UGA RETURN
RESEARCH
TOTAL UGA
RETURN
UGARF
RETURN
TOTAL UGA
AND UGARF
RETURN
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
EXHIBIT D Page 2 of 6
J-10
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
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
EXHIBIT D Page 3 of 6
J-11
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
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
EXHIBIT D Page 4 of 6
J-12
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
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
EXHIBIT D Page 5 of 6
J-13
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
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
EXHIBIT D Page 6 of 6
J-14
Director of Accounting
Allison Davis
UNIVERSITY BUSINESS AND ACCOUNTING SERVICES
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.
Summary of Major Accomplishments
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.
Summary of FY 2014 Goals
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
Statistical Information
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
The University of Georgia
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
For the Year Ended June 30, 2013
# 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
Accounts Payable Department
Summary of Effort
For the Year Ended June 30, 2013
# 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
Accounts Payable Department
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%
** Delegated Effort - indicates that Accounts Payable has printed the check 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
** Delegated Effort - indicates that Accounts Payable has printed the check 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
Accounts Payable Department
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 $212,977,624Total
September
October
November
December
January
February
March
April
May
June
July
August
Accounts Payable Department
Schedule of Electronic Payments
For the Year Ended June 30, 2013
EXHIBIT F
J-24
Encumbrances
Processed During
Document FY 2013
Check Requests 101,036
Purchase Requisitions 33,226
Travel Authorities 12,382
Accounts Payable Department
Summary of Electronic Documents Processed
For the Year Ended June 30, 2013
EXHIBIT G
J-25
FY 2013 FY 2012
Month Current YTD Prior YTD
July 203 310
August 240 333
September 247 378
October 258 343
November 317 308
December 83 328
January 237 314
February 154 324
March 203 422
April 166 338
May 261 575
June 182 442
Totals 2,551 4,415
Accounts Payable Department
Summary of Paper Check Requests Processed
For the Year Ended June 30, 2013
EXHIBIT H
J-26
FY2013 FY 2013 FY2012 FY 2012 Inc/Dec Inc/Dec
Month Documents Expended Documents Expended Documents Expended
July 2283 809,630$ 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$
Accounts Payable Department
Summary of Travel Expenditures
For the Year Ended June 30, 2013
EXHIBIT I
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UNIVERSITY BUSINESS AND ACCOUNTING SERVICES
ACCOUNTS PAYABLE DEPARTMENT
ORGANIZATION CHART
Operations Specialist I
William Gibson
Operations Specialist I
Kathleen Green
Operations Specialist I
Jing He
Operations Specialist I
Carol Kainz
Accountant
Sarah Garner
Operations Specialist I
Michelle Green
Operations Specialist I
Mark Kent
Operations Specialist I
Alicia Castleberry
Operations Specialist I
Karen Grubbs
Operations Specialist I
Shakira Morse
Operations Specialist I
Westley Bargo
Operations Assistant
Lauren Humphries
Accountant
Purvi Patel
Accountant
Amy Eno
Senior Operations
Specialist
Joy Carrell-Miller
Operations Specialist I
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
Operations Specialist I
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.
Summary of Major Accomplishments
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.
Summary of FY 2014 Goals
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.
Statistical Information
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
OTHER SALES AND SERVICES
0.00
0.00
0.00 0.00 0.00
2. MARINE EXTENSION
OTHER SALES AND SERVICES
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
OTHER SALES AND SERVICES
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
J-32
- 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
J-33
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
J-34
-
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
J-35
Assistant Bursar
Therese Hodges
UNIVERSITY BUSINESS AND ACCOUNTING SERVICES
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.
Summary of Major Accomplishments
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.
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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.
Summary of FY 2014 Goals
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
Directory Assistance
Supervisor
Christine Long
UNIVERSITY BUSINESS AND ACCOUNTING SERVICES
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.
Summary of Major Accomplishments
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
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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.
Summary of FY 2014 Goals
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.
Statistical Information
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.
Exhibits summarizing statistical data are presented on the following pages:
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
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
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
Resident Instruction
Auxiliary
EXHIBIT E
J-52
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
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
UNIVERSITY BUSINESS AND ACCOUNTING SERVICES
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.
Summary of Major Accomplishments
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
Summary of FY 2014 Goals
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
Postal Services Assistant I
Richard Glinski
James Ogden
UNIVERSITY BUSINESS AND ACCOUNTING SERVICES
CAMPUS MAIL
ORGANIZATION CHART
Mail Delivery/Mail Sorting
Postal Services Assistant I
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.
Summary of Major Accomplishments
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.
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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
Summary of FY 2014 Goals
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
UNIVERSITY BUSINESS AND ACCOUNTING SERVICES
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.
Summary of Major Accomplishments
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.
Statistical Information
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
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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
J-73
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
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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%
# = Top Priority Recommendation
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%
# = Top Priority Recommendation
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%
# = Top Priority Recommendation
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%
# = Top Priority Recommendation
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%
# = Top Priority Recommendation
Percent Complete
Systems and Technologies
Percent Complete
Research and Fiscal Compliance
Percent Complete
Training & Education
EXHIBIT F Page 2 of 2
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Director
Pamela Ray
Cash/Award Compliance Manager
Lynn Beard
Associate Director
Tammy Ebert
Senior Grants Acct Specialist
Jay McGarity
Senior Grants Acct Specialist
Brad Langford
Grants Acct Spec III
Ken Dover
Grants Acct Spec III
Morgan Bennett
Accountant
Michael Myrick
Senior Grants Acct Specialist
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
Grants Acct Spec III
Jackie Walsh
Billing Receivables Manager
Cynthia Sherk
Program Coordinator I
Gail Chester
UNIVERSITY BUSINESS AND ACCOUNTING SERVICES
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.
Summary of Major Accomplishments
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.
Summary of FY 2014 Goals
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.
Summary of Major Accomplishments
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.
Summary of FY 2014 Goals
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.
J-80
Central Office Supply/Central Receiving
Manager
Susan Thornton
Central Receiving
Accounting Technician
Kim Fuller
Materials Handler Supervisor
Allan Sand
UNIVERSITY BUSINESS AND ACCOUNTING SERVICES
CENTRAL OFFICE SUPPLY/CENTRAL RECEIVING
ORGANIZATION CHART
Central Office Supply
Accounting Technician
Sandi Hild
Central Office Supply
Materials Handler IV
Matthew Owensby
Central Office Supply
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.
Summary of Major Accomplishments
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
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Directory Assistance
Supervisor
Christine Long
Phone Directory Assistant
Dianna Hall
Carol Gillispie
Vacant
UNIVERSITY BUSINESS AND ACCOUNTING SERVICES
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.
Summary of Major Accomplishments
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.
Summary of FY 2014 Goals
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
UNIVERSITY BUSINESS AND ACCOUNTING SERVICES
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.
Summary of Major Accomplishments
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.
Summary of FY 2014 Goals
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.
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Associate VP and Controller
Holley W. Schramski
UNIVERSITY BUSINESS AND ACCOUNTING SERVICES
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.
Summary of Major Accomplishments
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.
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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
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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
Summary of FY 2014 Goals
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
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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.
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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
Statistical Information
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
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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%
The University of Georgia
Payroll Department
Comparison of Number of Employees
For the period June, 2009 through June, 2013
EXHIBIT A Page 1 of 2
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16000
16300
16600
16900
17200
17500
17800
18100
18400
18700
19000
FY09 FY10 FY11 FY12 FY13
Number of Employees
EXHIBIT A Page 2 of 2
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The University of Georgia
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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The University of Georgia
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
The University of Georgia
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
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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
The University of Georgia
Payroll Department
Summary of Related Activites
For the Period June, 2009 through June, 2013
EXHIBIT D
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Payroll Specialist II
Debbie Christopher
Payroll Specialist I
Mary Jane Cadwell
Payroll Specialist I
Lynn Mathis
Payroll Specialist I
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
Payroll Specialist I
Ginger Ayers
Payroll Specialist I
Kandice Mitchell
UNIVERSITY BUSINESS AND ACCOUNTING SERVICES PAYROLL AND GLOBAL ACTIVITIES
ORGANIZATION CHART
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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.
Summary of Major Accomplishments
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
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$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:
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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
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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
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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
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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.
Statistical Information
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
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
Bone Dry Roofing Co $511,000.00
Bone Dry Roofing Co $46,175.00
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
Covenant Contractors
Group, LLC
$37,800.00
Covenant Contractors
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
DSI Construction Group $42,460.00
DSI Construction Group $550,000.00
DSI Construction Group $300,000.00
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
DESIGN-BUILD CONTRACT
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
EXHIBIT C Page 2 of 8
J-111
Excelsior Buildings $49,900.00
Excelsior Buildings $43,685.00
Excelsior Buildings $33,655.00
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
EXHIBIT C Page 3 of 8
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
Martin Construction and
Grading
$117,719.85
Martin Construction and
Grading
$97,980.25
Martin Construction and
Grading
$195,633.00
Martin Construction and
Grading
$99,425.95
Martin Construction and
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
Multiplex LLC $53,808.00
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
EXHIBIT C Page 4 of 8
J-113
Multiplex LLC $60,000.00
Multiplex LLC $116,923.00
Multiplex LLC $925,000.00
Multiplex LLC $102,253.00
Multiplex LLC $185,271.00
Multiplex LLC $53,878.00
Multiplex LLC $145,000.00
Multiplex LLC $857,000.00
Multiplex LLC $84,624.00
Multiplex LLC $251,270.00
Multiplex LLC $139,506.00
Multiplex LLC $104,741.00
Multiplex LLC $60,896.00
Multiplex LLC $118,311.00
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
DESIGN-BUILD CONTRACT
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
DESIGN-BUILD CONTRACT
Post Office Renovations at Tate Center
TASK ORDER RELEASE
EXHIBIT C Page 5 of 8
J-114
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
Staples Insulation, Inc. $34,236.00
Staples Insulation, Inc. $45,467.00
Staples Insulation, Inc. $47,960.00
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
DESIGN-BUILD CONTRACT
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
EXHIBIT C Page 6 of 8
J-115
Tim Crews Construction $35,015.39
Tim Crews Construction $46,314.00
Tower & Communication
Services Inc.
$30,200.00
Trison Group Inc $335,842.46
Trison Group Inc $29,732.47
Trison Group Inc $102,887.83
Trison Group Inc $31,963.28
Trison Group Inc $30,956.66
Trison Group Inc $50,690.99
Trison Group Inc $45,444.37
Trison Group Inc $173,921.52
Trison Group Inc $74,953.11
Trison Group Inc $56,926.06
Trison Group Inc $106,060.14
Trison Group Inc $98,109.09
Tyson Steel $25,359.46
Viking Industrial Inc. $48,000.00
Viking Industrial Inc. $28,750.00
Viking Industrial Inc. $34,713.00
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
EXHIBIT C Page 7 of 8
J-116
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
EXHIBIT C Page 8 of 8
J-117
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
J-118
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.
Summary of Major Accomplishments
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.
Summary of FY 2014 Goals
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.
J-120
Property Control Officer
Penny Gheesling
UNIVERSITY BUSINESS AND ACCOUNTING SERVICES
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
J-121
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.
Summary of Major Accomplishments
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)
J-122
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
Summary of FY 2014 Goals
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.
J-123
Finance & Administration
Manager
Susan Thornton
Data Management Specialist I
Vacant
UNIVERSITY BUSINESS AND ACCOUNTING SERVICES
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.
Summary of Major Accomplishments
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.
Summary of FY 2014 Goals
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
J-126
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.
Statistical Information
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.
Exhibits summarizing statistical data are presented on the following pages:
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
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EXHIBIT C
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UNIVERSITY BUSINESS AND ACCOUNTING SERVICES
STUDENT ACCOUNTS
ORGANIZATION CHART
Manager
Shannon Lay
Assistant Manager
Deidra Jones
Operations Specialist II
Mary Burger
Operation Specialist II
Kenzie Bates
Operation Specialist II
Christy Angel
Student Acct Specialist
Kim Ingram
Operations Specialist II
Aimee Ginn
Operation Specialist II
Jennifer Mathews
Operation Specialist II
Catherine Bielec
Loan Collection
and Accounting
Senior Accountant
Michele Sellers
Operations Specialist I
Tracy McNabb
Reception
Sr. Operations Supervisor
Marcie Berrong
Operations Specialist I
Deedy Stroberg
Operations Specialist I
Brea Byrd
Operations Specialist I
Kimberly Baker
Student Acct Specialists
Kristie Harwell
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