MAKE-UP SCHEDULE FOR CANCELLED EXAMS TODAY
Tuesday 10:15-12:15 Exam block - rescheduled to Saturday, 12/14/2013 from 10:15 a.m. - 12:15 p.m.
Tuesday 12:30-2:30 pm Exam block - rescheduled to Saturday, 12/14/2013 from 12:30 p.m. - 2:30 p.m.
More information at: http://blogs.millersville.edu/exchange/2013/12/09/weather-information-for-finals-week/.
Common Cost Accounting - Millersville Procedures
The Personnel Data Module (PDM)
The Accounting Office is responsible for completing the initial PDM work. This involves gathering the same information needed for the SNYDER report, which included faculty identification, name, salary by session, and their activity during the particluar reporting session. With the development of the Faculty Load System, this task has become more simplified. The Accounting personnel will extract these data, further review, and modified as necessary.
The time lines for completing the PDM reports are as follows:
Summer PDM October Fall January Spring March
The PDM Reports
The initial PDM data provided by the Accounting Office is processed by the PDM Module to generate the PDM Reports. This consists of two report formats, a report by Person Type and Person (PDM02) and Consumption Report (PDM03).
The Report by Person Type and Person groups faculty into four different levels: associate, assistant, instructor, and professor. Within each level, faculty is sorted by the identification number. Other information associated with a faculty found in this report includes task, discipline, course level, department, amount of compensation, and personnel units which is the total contract hours associated with all tasks. Subtotals for compensation and personnel units are shown by level and a grand total for all levels is also available on the report.
The Consumption Report is a report by Task (PCS) and CIP. Task is the Program Classification Structure Code (e.g., PCS code 1.1., 2.1.) and by the Classification of Instructional Program (CIP) code. Within a CIP (e.g., 0604, 0901), faculty is listed by course level, rank, and identification number. Course level or number determines the lower division, upper division, and graduate division classification. Subtotals are given by CIP and by task for the compensation amounts and the personnel units.
The grand totals on the Consumption Report should agree with those on the Report by Person Type and Person.
Gathering And Processing Information For The PDM
The Common Cost Accounting report is consistent with the Financial Statement with respect to the treatment of the sessions, as follows:
- Summer II
- Summer I & II, in this order.
The Summer Appointment Notices that the Graduate Studies and Extended Programs prepares provide the source data for the Summer PDM.
The fall and spring data are on the Faculty Assignment Sheet and are prepared and submitted by each department to the Provost Office or the Associate VP for Academic Affairs' office. This information is now routed to the office of the Institutional Research which uses them to update the Faculty Load System.
A faculty's full load each session is normally 12 credits, equivalent to four three-credit courses. In PDM, the faculty's activity is called a Task. A faculty may perform up to five or six tasks sets may be possible. Brief discussion of the activity elements follows:
Task refers to the two digit Program Classification Structure code (PCS.) The spreadsheet allows for a maximum of five sets of tasks for each faculty member. That is, the input form would accommodate a faculty who teaches four different level courses, in addition to a non-instructional activity. Note that similar tasks may be combined, if the other variables within a set of tasks are similar. The Task (or PCS Activity code), Activity Units, Discipline/Department, and Course Level define a set of task card. The following is taken from the State System of Higher Education's Common Cost Accounting Manual.
1.1. General Academic Instruction
1.2. Community Education
1.3. Preparatory/Remedial Instruction
2.1. Individual and Project Research
3.1. Community Service
3.2. Public Broadcasting Services
3.3. Direct Patient Care
4.2. Museums and Galleries
4.3. Educational; Media Services
4.4. Academic Computing Support
4.5. Ancillary Support
4.6. Academic Administration
4.7. Course and Curriculum Development
4.8. Academic Personal Development
5.1. Student Service Admin.
5.2. Social & Cultural Development
5.3. Counseling & Career Guide
5.4. Financial Aid Administration
5.5. Student Recruitment and Admission
5.6. Student Records
Other generic PCS codes are"
6.0. Institutional Administration
7.0. Operations and Maintenance of Plant
8.0. Scholarships and Fellowships
9.0. Auxiliary Enterprises
The most commonly used PCS codes for Millersville University are as follows, in alphabetical order by description.
4.6 Academic Advisement
5.1. Act 101 Director
1.1. Allied Health- L/u
4.8. AFSXUF Grievance Committee
4.8. ASCUF President- Varies
5.2. Archery Coach
4.6. Assistant to Dean
5.2. Athletic Sports Coach-Hpe
4.3. Av Services
5.3. Career Planning
1.1. Challenge Examinations
5.2. Chamber Ensemble
5.2. Chanteur Conductor
5.3. Counseling Center
5.2. Dramatics Director
4.8. FADC Release Time
1.1. Field Instruction Coordinator(u)
4.6. Field Services Director-School of Education
4.6. Honors Program Director
4.6. International Studies
5.2. Jazz Ensemble
4.5. Jenkins Child Center Director- Elem Education
4.8. Kellog Fellow
1.1. Language Lab Director- Foreign Language
4.8. Leave of Absence
5.2. Madrigal Singers
1.1. Marburg Prog- Local Dir (U)-Foreign Language
1.1. Marburg Prog- Resident Dir(u)-Foreign Language
5.2. Marching Band
4.7. Math Placement/ 1.1.(l)
1.1. Microcomputer Lab Director (U/g)
3.1. Pa German Center
5.2. Pep Band Director-Music
3.1. Politics & Public Affairs
4.6. Proficiency Coordinator- Devel Studies
4.6. Retention Work
4.8. Sabbatical Leave
4.6. St Joseph, Gen Hospital Coordinator
4.6. Summer Honors Program Director
5.2. Symphonic Band
4.6. Summer Happening Director
4.6. Teacher Education Director
5.2. Technical Director-Comm/theatre
1.1. Tutoring and Instr Coordinator- Devel Studies
5.2. University Choir
5.2. University Orchestra
3.1. Upward Bound Director
4.8. Urban Ed Pilot Program-Ed Foundations
Activity Unit is the contract contact hours or semester hours associated with a task. A regular load for a faculty during the summer session is 9 undergraduate credits or 6 graduate credits. For the Fall or Spring session, a full load is 12 undergraduate, or 9 graduate credits. Faculty who teach more than the full load is said to have an overload, and such overload is normally paid in the Spring. The total person units and total compensation for any faculty should be proportional. That is, if a faculty is contracted for three credit hours, his compensation should not appear to be excessive.
Discipline code is a four-digit code assigned to each Discipline or Department. A discipline code is also known as the CIP code. Millersville University's department names and account numbers, along with the associated CIP are listed on the subsequent pages. For detailed classifications, refer to the manual titled A Classification of Instructional Programs published by the National Center for Education Statistics.
Only the valid discipline codes should be used. To detect a mistake in this field, sort the database by the Cost Center and then carefully examine the Discipline field.
Alphabetical Listing by Department
Department Account CIP Art 51002 5007 Biology 50401 2601 Business Administration 50501 0604 Chemistry 51905 4005 Communication/Theater 51506 0901 Computer Science 51701 1101 Counselor Education 50826 1311 Earth Science 51917 4007 Economics 52204 4506 Educational Foundations 50803 1392 Elementary Ed (inc Reading) 50802 1312 English 51501 2301 Foreign Languages 51101 1601 Geography 52206 4507 History 52205 4508 Industry/Tech(inclOSHM) 50839 2101 Math 51701 2701 Military Science 51801 2803 HPE 50835 1393 Music 51004 5009 Nursing 51203 1811 Philosophy 51509 3801 Physics 51902 4008 Political Science 52207 4510 Psychology 52001 4201 Social Work/Gerontology 52104 4407 Sociology/Anthropology 52208 4511 Special Education 50808 1310 Special Programs (EDW) 76120 1301
Course level is a one digit code which relates to a course. A level of 2 represents a Lower Level division course whose number equals 0XX, 1XX or 2XX. A level of 4 represents the Upper Level division course whose number is either 3XX or 4XX. A level of 5 indicates a Graduate course with a course number of 5XX or 6XX. For multilevel courses, prorate the activity unit based upon the number of students at each level in the class.
A program within the PDM has been set up to convert these codes from 2, 4, and 5 to 20, 30, and 50 respectively. The latter codes are shown on final PDM reports.
When coding a task and where necessary, always include remarks for reference purposes. Following is an example of a completed task card:
Task = 1.1.
unit = 3.00
discipline = 2601
level = 2
This task card indicates that the faculty taught a lower level course in Biology for three contract hours.
Reorganizing The Database
Grouping the data set into columns. Upon completion of coding faculty tasks in the spreadsheet or the Database, the worksheet must be reorganized so that all variables (task, unit, discipline, and level) reside in their respective columns. A macro involving a Query Extract routine has been set up to automate this process. This routine sets up criteria and Output Range for the extract function.
When pressing the [Alt & M] key and selecting ORGANIZE DATA, the cursor goes to the end of the data base where an Output range is defined. Next, the first criteria is defined for the second task (TASK2), then data is extracted for those faculty having activity units. This procedure is repeated for all remaining tasks, TASK3 and TASK4, and TASK5. Upon completion, data will now be reorganized into the proper fields. At this point delete the three Output field headers. In this operation, only the identification number, name (last and MI), cost center, and the set of task cards are to be copied (repositioned.) The Person Units and Compensation should not be reproduced to ensure the integrity of data going into the FUND and the PERS cards. Immediately after this process, redefine the MAIN database (by selecting DATABASE after Control-M) to include the new rows which have been generated in this regrouping process.
Allocating 4.8 cost. After all data has been placed in the proper columns, it is important to prorate the 4.8. dollar amounts based on the number of contract hours assigned to the task. This new record should show name, identification number, pers units, compensation, task, and out units.
Formatting Data Within The Column
It is important for all data within a column to have the same format and aligning all data uniformly is critical. All alphanumeric fields (social security, name) should be left justified, and numeric data (units, compensation) should be right aligned, in fixed format with two decimal places(no commas.) No dollar signs are allowed.
Extracting PDM Cards From Database
Using the above Lotus 123 spreadsheet/database, the three combinations of data cards will be generated. These are the Personnel Cards (PERS050), the Fund Cards (FUND055), and the Task Cards (TASK055.) The file layouts for these cards are shown on the form. The ASCII files do not have to conform to the exact layout but must contain all of the information in the given order.
Pers Card PERS050
Personnel cards must include a field for the card ID, PERS050, identification number, last name and middle initial, and person type. The person Type must be the same for a faculty during a fiscal year. That is, a faculty should not be ranked as Associate in Summer and Professor in Fall. For practicality, use the rank shown on the Spring session file for all three sessions as Person Type. There should be only one PERS card per faculty member. A PERS card is generated for each record in the database whose compensation is greater than zero with a task other than 4.8. Activity 4.8. is not used in the PDM.
Fund Cards- FUND055
The Fund card must include a field for identification number, person units, compensation, and funding account I.D. A name is not required for this card type but should be extracted for reference. The grand total dollar amount on all fund cards should equal the control total on the original worksheet. Similar to PERS cards production, conditions should be set up to only pull those records with positive compensation and activity other than 4.8. There should be at least one FUND card per faculty member per semester.
Task Cards- TASK055
The task card must include a identification number, account units, activity code, discipline/ department, and course level associated with an activity or task. Names and remarks are not required on a task card but can be extracted for reference purposes. The data processing staff will delete any fields not required in running the PDM program. The total of all task units (Task cards) must equal the total of all person units (Fund cards.) A Task card is produced for each non 4.8. record in the Database where the activity unit is greater than 0.
Creating ASCII Files
As each type of card file is extracted from the data base, it should immediately be saved in ASCII format. This is accomplished, in the Lotus 123 template, by the Print File routine. The macro will allow you to generate all three cards by simply pressing a key (Alt-M then select Print.)
In the event this process is not working properly, the Report window is used to define the card layout, set up Output Range and criteria, and then extract the desired cards.
Uploading Files To The CCAR Account (CMS)
The above Print File is uploaded to your mainframe session or transmitted directly to the CCAR account in CMS. The computer staff can access files on the CCAR account to run the PDM reports. Since PERS cards, FUND cards, and TASK cards are NOT generated in their specific format, after uploaded to the mainframe the DP staff must format them to the exact layout specified by the PDM programs.
Notes For Completing PDM Database
Followings are some reference notes useful in completing the PDM work.
- Always refer to the previous year worksheet when coding a recurring task to assure consistency in treating certain items. Therefore, it is important to include a remark whenever applicable when coding a task.
- Include the Winter session in the Spring PDM.
- Always cross check to be sure there will be a match between PDM and SDM records. This may be accomplished by reviewing the Enrollment Report by Faculty within a Department. This report is obtained by running the Query Management Facility (QMF) request titled REGIS_ENROLLMENT_BY_FACULTY.
- All 1.1. tasks must be associated with a course level. This can be check by sorting by task then spot-checking for any blank cells in the Level column. Also, the only valid values are 2, 4, and 5.
The Student Data Module (SDM)
The Data Processing staff in charge of the Common Cost Accounting work within the Computing and Information Technology center is directly responsible for maintaining the SDM files by taking a snapshot of the registration file at a predetermined date. For summer and Winter sessions, the DP staff takes the snapshot after all the final grades are in. This is usually after the second semester ends and the fall semester begins. For the Fall and Spring session, the snapshot is taken after the drop/add period.
The SDM report schedules are as follows:
Summer October Fall January Spring/Winter March Fiscal Year March
The Student Data Module (SDM) is extracted from the student files for each semester. The student file should include information on the Student's ID, student major, student level, department where the course is assigned, course level, and credits. Compare the SDM data to the figures obtained on the Enrollment Report used by the Budget Office in the budget projections.
There are two types of SDM reports: Consumption Report and Contribution Report. The Contribution Report shows the number of student credit hours generated by a department by course level. The Consumption Report represents student credit hours used by a major (program.) This report also shows Student FTE's and headcounts.
The grand totals on the Contribution Report and the Consumption report should be equal. Compare the data between reporting periods to ensure that no unexplainable discrepancies exist. Research any major variances.
It is critical that the information included in the PDM is comparable to that on the SDM. In other words, if in the SDM a department is shown to have graduate credits, it must have faculty teaching such graduate course in PDM. Verify the total FTE's on SDM to the FTE's shown on the final DMM report.
ACM Module (ACM)
The Accounting Office is entirely responsible for providing the ACM data used toward the final Common Cost Accounting Report. The ACM schedules are as follows,
- Summer October use PDM salary cost
- Fall January use PDM salary cost
- Spring Marchuse PDM salary cost
- Final Late October use final ACM data from Accounting Office
The procedures for completing the ACM data in the Accounting Office are briefly described below.
Obtaining ACM Data From The Financial Records System
Upon completion of the year-end close out process, a report is run against the year-end files to produce an initial ACM. With FOCUS, there is an existing request named SLACM FOCEXEC to generate this report, which is an expenditure summary by account and by the three major categories of expenditure within an account: personnel cost, services and supplies, and equipment.
Download the above report into a spreadsheet application (EXCEL) for further organization. Essentially, only current unrestricted Educational and General, and Auxiliary accounts are included in the Common Cost Accounting Report. Save the file as ACMCARyy where yy designates the fiscal period involved.
The ACM Worksheet
The required adjustments to each of the main categories are shown in separate rows or columns depending on the nature of the adjustments. The appropriate formulas are defined to arrive at the adjusted (final) personnel costs, services and supplies, and capital expenditures.
Personnel cost adjustments include the proration of manpower, faculty release time, and the PDM dollar amount. Manpower charges are posted to one cost center, General Administration, but must be prorated for Common Cost Accounting purposes. Code faculty release time for various reasons in PCS 4.8 under PDM. Since the salary expense for release time is paid under the faculty's home department, it must be subtracted from such department and shown separately in cost center 99901 with a 4.8 PCS code. PDM dollars relate to a PDM task performed by faculty or staff in a non-instructional cost center. If a faculty or staff in this cost center has a PDM task, the amount of compensation related to that task must be subtracted from the home account and shown separately within the same funding account but with the appropriate PCS and coded with .100 level on the final ACM cards.
At present, adjustments to the services and supplies category call for the exclusion of postage, long distance, and Panet from each cost center. When total expenditures in the Science store cost centers( 271005 and 221005) exceed $10,000.00, prorate the cost among the departments serviced by the store, otherwise the expenditure can be considered part of the Dean of Science and Math's cost outlays.
In the Main tab, define a formula to accumulate totals in personnel, service/supplies, and capital expenditures. If a cost center can split cost into two or more PCS', the split should be done in this window. For example, the Computer Center cost is split into, 32% for 4.4 and 68% for 6.4. If an account can be combined with another, simply change the account number under the account column. Be certain to put the source account in the remark column to provide audit trail for future reference.
Final ACM Tab
The final tab contains data extracted from the Main work sheet. The criteria and output range are defined so that the PCS, account number, remarks, level, and amounts are extracted from the Main work sheet. Personnel data is extracted first and coded with .100 level. Next, redefine the criteria and move the output range down to the end of the personnel cost. The service and supplies category data are coded with .300 level, and the capital expenditure category, coded with .400 level. Note that criteria and output range should be redefined each time an extraction of data is performed. The result of this operation is to reorganize all three level of expenditures into one column.
We should note, however, that only the academic cost centers will have all three expenditure levels (.100, .200 and .300.) All non-instructional accounts should have .000 level except those cards coming from PDM and coded with .100 level in the preceding paragraph. The conversion to level .000 can be done with the COPY function.
Reconciliation Of ACM To Financial Statements
The total on the ACM final work sheet must agree with the Schedule of Reconciliation of the Common Cost Accounting to Financial Statements. Included in the ACM files are all of the Unrestricted Educational and General, Auxiliary enterprises, Unexpended Plant fund expenditures. Also included is the restricted faculty compensation. For further information, consult the System Common Cost Accounting Manual.
Common Cost Accounting Reconciliation Statement
Current Fund Expenditures:
- Unrestricted Education and General
- Unrestricted Auxiliary Enterprise
- Restricted Q-4 Faculty Compensation (sal&ben)
- Unrestricted Unexpended Plant fund
Plant Fund Expenditures:
- Unrestricted Unexpended Plant
- Unrestricted Renewal and Replacement
- Unrestricted Principal Payments on Debt*
- Net Interest Expense Payments
- Total Plant Fund Expenditures
The total Common Cost Accounting Expenditures must equal to the expenditures reported in the Financial statements, as adjusted.
Other Data To Be Provided For Running The Final DMM
The following information may be required in completing the final Common Cost Accounting Report.
- A list of FTE Staff by PCS categories
- FTE Faculty in PCS 4.8.
- Headcount and contact hours for Non Credit Activity
The DMM report is the final Common Cost Accounting Report which can be run at either a Two Digit or a Four Digit level. Both formats include the following sections:
- Program Costs show credit hours, total cost, cost per credit, and FTE student cost associated with the Lower Division, Upper Division, and Graduate by student major program.
- Program Statistics show Graduates, FTE Students, FTE Faculty, and Student Faculty Ratios associated with the Lower Division, Upper Division, and Graduate by student major program.
- PCS Support Costs show a breakdown of all expenditures into the various PCS categories. Percentage of total expenditure, FTE Faculty, and FTE staff are also provided.
- Department Costs show credit hours, total cost, cost per credit, and FTE student cost associated with the Lower Division, Upper Division, and Graduate by academic department or disciplines.
- Program Statistics show Graduates, FTE students, FTE Faculty, and Student Faculty Ratios associated with the Lower Division, Upper Division, and Graduate by academic department or disciplines.
- Non Credit Activity
Always Review The DMM Before Submitting To The System
The System Comparative Report
After submitting the individual university's Common Cost Accounting information to Shippensburg University, the data from the sister institutions is combined and a Comparative Report is issued by the System central office. Contact the Accounting Office to obtain this hard copy report.
See general procedures on Records maintenance and retention.
The following reports are printed and distributed to the various university campus administrators and copies are also maintained by the Accounting Office.
- PDM Summer 5 copies
- SDM Summer
- DMM Summer
- PDM Fa/Sp
- SDM Fa/Sp
- DMM Fa/Sp
- PDM FY
- SDM FY
- DMM FY
- DMM FY
- ACM Sum, ACM Fa/Sp, ACM FY.
- IWLM PROGRAM
- IWPL DISCIPLINE
Faculty and staff who are interested in the information provided by these reports may contact the Accounting Office staff.