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THE POSITION CONTROL SYSTEM
 he automated position control system is a subset of the budget file.
It is created each fiscal year from the budget file and revised during
the year by payroll expenditures and budget revisions. The file assists
the Budget Office in monitoring the status of all budgeted salary positions
and indicates differences between budgeted, committed, and expended salary
funds.
The Position Control Database is capable of:
- Line-item recording and maintenance of the salary budget, including
detailed historical data.
- Line-item recording of salary commitments and expenditures.
- Line-item and summary comparisons of budgeted, committed and expended
funds.
The monthly distribution of the Position Control Detail Report makes
available to each account sponsor important information, including:
- All payroll expenditures charged to each position number within each
account and any adjustments which may have occurred through payroll expense
transfers.
- The amount of funding budgeted to each position and all adjustments
through budget revisions.
- The projected expenditure for each position.
- The projected fund balance of each position through fiscal year-end.
The Position Control Detail reports expense items, budget revisions,
and payroll expense transfers, but not maintenance and operations budgets.
The projected expenditures for filled positions (encumbrances) result from
standard calculations.
The Position Control Detail and the Financial Services reports are related,
and the university relies on this information for projections, reviews,
and reports. Account sponsors are responsible for the information applying
to their accounts and should ensure that the information is correct.
If inconsistencies appear in an account, the department should reconcile
the differences within each object code. The Budget Office staff will assist
the departments whenever requested.
READING THE POSITION CONTROL DETAIL REPORT
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Column 1
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Object Code (for a detailed listing, see Object Codes)
60XX Teaching Faculty Salaries
63XX Other Faculty Salaries
65XX Staff Salaries
70XX Staff Wages
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Column 2
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Position Number
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Column 3
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Employee's Social Security Number
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Column 4
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Employee's Name
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Column 5
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Pay Period Ending Date
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Column 6
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Pay Type
1 Salaries
3 Wages
5 Retired
6 Scholarships
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Column 7
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Claim Number for specific Pay Periods.
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Column 8
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Payroll Expenditure is the gross amount of payroll expense
charged to a position. Departments may change the distribution
amount to a position by submitting an approved payroll expense
transfer form with a copy of the corresponding personnel action
form to the Budget Office.
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Column 9 |
Position Gross is the total annual position salary of the
employee currently assigned to the position. This amount may
differ from the Funded Amount if changes have occurred.
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Column 10
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Funded Amount is assigned to the position at the beginning of
the fiscal year. Departments may make changes in this amount
with a completed budget revision. This report indicates each
adjustment, and the sum of all entries is indicated at the end
of a position with a double asterisk (**).
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Column 11
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Projected Expenditure represents the funding commitment
remaining for the position for the fiscal year.
EXAMPLE: An Employee's annual salary is $24,000 for 12 months
at 1.00 FTE
--The normal payment is $2,000 per month.
--Assume that the employee has received 5 payments.
--The projected expenditure remaining is 7 payments times
$2,000 or $14,000.
Departments should maintain records of commitments in pool
positions. Projected expenditures are not calculated for pool
positions, with the exception of the graduate assistant pool
which reflects an encumbrance equal to the positive balance of
the graduate assistant pool.
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Column 12
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Projected Fund Balance is the current funded amount minus the
total projected expenditures and the total payroll
expenditures. This amount indicates whether there may be an
excess or a deficit at fiscal year-end. An account's projected
fund balance on the Position Control Detail Report should equal
the unobligated budget balance on General Accounting reports.
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Salary and wage position summaries by object code appear at the end
of each account. See samples of the Position
Control Detail Report and the A120 Detail Listing of Obligations vs.
Budget.
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