OFFICE OF THE ASSOCIATE VICE PRESIDENT AND CONTROLLER

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AND CONTROLLER

The Controller’s Office is responsible for all of the University of Georgia’s general accounting records and procedures as well as the preparation and interpretation of all financial records; for the payment of all the University's legally incurred obligations for materials, services and payrolls; and for management of administrative support for business services. The Controller’s Office collects amounts due the University from the sale of goods/services and certain specific cost reimbursable agreements and develops the University’s indirect cost recovery proposal.

In addition, the Controller’s Office is responsible 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 associate vice president and controller reports directly to the senior vice president for finance and administration, and these two officers are the only ones authorized to transact business in the name of the University of Georgia with banking and financial institutions and with brokerage firms.

An organization chart for the Office of the Controller immediately follows this summary and then is supplemented by detailed reports from units within the office.

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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

Associate Controller Purchasing, Payroll and

Disbursements 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

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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 2012, the following transactions were processed by the Accounting Department:

Transactions Number Processed

Electronic Tickets 8,528

P-Card Transactions 104,957

Journal Vouchers 11,516

Personnel Activity Reports Issued 31,339

In December 2011, the Accounting Department completed the University’s Facilities and Administrative (F&A) cost rate proposal using FY 2011 as the base year. The completed proposal was submitted to the Division of Cost Allocation (DCA) of the Department of Health and Human Services (DHHS). The cost study proposed a 4.29% increase to the current organized research F&A rate.

The Accounting Department completed the IRS examination in June 2012. The examination provided insight on activities that generate unrelated business income. Accounting staff will continue to provide guidance to units on any activities determined to be unrelated to the University’s tax-exempt purpose.

The Accounting Department also continues to conduct classes on UGA Accounting Procedures and the UGA IMS and QMF Financial Accounting system 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.

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Internal Revenue Codes.

The Accounting Department plans to complete the review and negotiations with the Division of Cost Allocation (DCA) of the Department of Health and Human Services (DHHS) for the University’s Facilities & Administrative rate agreement during FY13.

Statistical Information

The following exhibits summarize statistical and financial data for FY 2012: Exhibit 1 - Comparative Revenue Summary

Exhibit 2 - Comparative Expenditure Summary

Exhibit 3 - Current Unrestricted Funds – Excess of Revenue over Expenditures Exhibit 4 - 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, 2012

2011-2012 2010-2011 2009-2010 2008-2009 2007-2008 Educational and General

Resident Instruction

Student Tuition and Fees $ 380,640,826.52 $ 350,059,647.43 $ 315,239,589.61 $ 286,906,720.73 $ 271,396,881.73 State Appropriations 293,911,241.00 310,789,985.00 294,605,282.00 361,329,017.00 381,879,626.00 Gifts, Grants and Contracts 184,770,647.04 181,939,466.02 170,432,708.67 167,694,449.99 161,046,094.39 Indirect Cost Recoveries 24,405,316.83 24,047,187.06 21,721,699.30 19,387,069.73 19,396,995.32 Endowment Income 1,487,478.77 1,518,060.69 1,304,828.16 1,031,509.41 1,130,766.74 Sales and Services 62,817,462.16 56,676,825.70 52,771,156.46 46,298,826.04 48,497,677.26 Other Sources 49,547,210.62 34,467,633.04 19,236,442.75 14,110,106.94 8,741,766.13 $ 997,580,182.94 $ 959,498,804.94 $ 875,311,706.95 $ 896,757,699.84 $ 892,089,807.57 Forestry Research

State Appropriations $ 2,523,601.00 $ 2,633,323.00 $ 2,817,106.00 $ 3,015,318.00 $ 3,276,331.00 Gifts, Grants and Contracts 7,762,262.80 6,705,403.78 5,450,965.05 4,200,781.86 3,198,701.18 Indirect Cost Recoveries 850,434.12 707,351.47 516,416.32 418,070.81 239,515.71 Sales and Services 86,646.97 166,975.50 59,326.49 53,575.50 69,016.00 Other Sources 381,518.31 446,458.69 562,257.46 711,164.27 762,250.58 $ 11,604,463.20 $ 10,659,512.44 $ 9,406,071.32 $ 8,398,910.44 $ 7,545,814.47 Forestry Cooperative Extension

State Appropriations 497,202.00 535,535.00 577,774.00 621,062.00 687,388.00 Gifts, Grants and Contracts 344,052.57 351,702.84 411,183.92 276,711.05 276,593.25 Indirect Cost Recoveries 37,611.06 27,247.04 31,348.46 13,840.46 11,081.94 Sales and Services 101,913.59 21,355.94 31,268.35 8,045.92 5,395.75 $ 980,779.22 $ 935,840.82 $ 1,051,574.73 $ 919,659.43 $ 980,458.94 Agricultural Experiment Stations

Federal Appropriations $ 4,920,977.57 $ 4,214,051.08 $ 4,795,619.58 $ 5,847,566.89 $ 7,590,141.05 State Appropriations 33,844,114.00 35,212,885.00 37,669,738.00 40,164,835.00 42,936,221.00 Gifts, Grants and Contracts 28,327,981.05 27,871,864.37 25,522,402.85 25,243,926.82 21,564,464.14 Indirect Cost Recoveries 2,518,143.84 2,405,448.88 2,343,603.39 2,513,932.17 1,684,887.27 Sales and Services 6,930,059.83 5,895,297.92 5,527,454.96 7,112,711.30 4,993,651.63 Other Sources 979,891.60 665,292.87 674,132.47 36,569.31 36,999.29 $ 77,521,167.89 $ 76,264,840.12 $ 76,532,951.25 $ 80,919,541.49 $ 78,806,364.38 Cooperative Extension Service

Federal Appropriations $ 6,886,588.61 $ 6,184,941.80 $ 5,969,403.91 $ 8,637,773.70 $ 7,805,800.64 State Appropriations 28,226,579.00 29,614,855.00 31,606,231.00 33,859,014.00 35,391,924.00 Gifts, Grants and Contracts 16,767,425.49 19,793,240.91 20,434,180.51 19,522,681.40 17,764,755.45 Indirect Cost Recoveries 464,335.65 445,946.05 388,232.19 350,826.97 249,601.69 Sales and Services 5,416,239.77 2,615,194.91 2,901,370.98 2,947,804.73 3,465,498.05 Other Sources 249,155.50 72,181.00 37,762.18 39,929.55 50,458.81 $ 58,010,324.02 $ 58,726,359.67 $ 61,337,180.77 $ 65,358,030.35 $ 64,728,038.64 Marine Extension Service

State Appropriations $ 1,180,737.00 $ 1,218,204.00 $ 1,321,030.00 $ 1,430,635.00 $ 1,576,721.00 Gifts, Grants and Contracts 695,123.16 822,892.98 1,063,639.85 1,304,904.90 1,250,472.61 Indirect Cost Recoveries 149,596.16 147,284.61 146,289.36 197,857.96 153,161.81

Endowment Income 1,000.00 1,000.00 2,000.00 999.00

Sales and Services 470,404.10 524,343.00 513,117.73 560,078.49 549,756.44 $ 2,496,860.42 $ 2,713,724.59 $ 3,044,076.94 $ 3,495,476.35 $ 3,531,110.86 Marine Institute

State Appropriations $ 704,136.00 $ 749,746.00 $ 806,716.00 $ 883,417.00 $ 964,361.00 Gifts, Grants and Contracts 405,810.91 414,918.39 466,460.65 417,092.32 338,213.34 Indirect Cost Recoveries 58,811.19 65,439.96 66,475.61 50,122.80 31,061.53 Sales and Services

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The University of Georgia Comparative Revenue Summary For the Year Ended June 30, 2012

2011-2012 2010-2011 2009-2010 2008-2009 2007-2008 Educational and General (Continued)

Veterinary Medicine Experiment Station

State Appropriations $ 1,815,278.00 $ 1,911,782.00 $ 2,055,434.00 $ 2,206,849.00 $ 2,423,404.00 Veterinary Teaching Hospital

State Appropriations $ 425,099.00 $ 433,774.00 $ 482,624.00 $ 476,678.00 $ 502,585.00 Sales and Services 10,542,592.92 10,405,882.74 9,489,025.22 9,383,224.72 10,036,739.27

Other Sources 655.48 1,287.27 38.00 (1,168.78) 6,250.63

$ 10,968,347.40 $ 10,840,944.01 $ 9,971,687.22 $ 9,858,733.94 $ 10,545,574.90 Minority Business Enterprises

State Appropriations $ $ $ $ 443,314.00 $ 480,169.00

Athens & Tifton Veterinary Lab

State Appropriations $ $ $ $ 31,663.00 $ 62,192.00

Gifts, Grants and Contracts 5,593,896.09 5,924,016.51 5,429,844.86 5,848,865.82 5,756,065.07 Indirect Cost Recoveries 55,703.40 37,005.42 11,296.30 14,085.95 20,425.01 Sales and Services 476,690.66 440,758.18 170,635.68 43,052.58 52,736.00 $ 6,126,290.15 $ 6,401,780.11 $ 5,611,776.84 $ 5,937,667.35 $ 5,891,418.08 Vet. Med. Agriculture Research

State Appropriations $ 704,212.00 $ 741,650.00 $ 797,680.00 $ 857,425.00 $ 960,850.00 $ 704,212.00 $ 741,650.00 $ 797,680.00 $ 857,425.00 $ 960,850.00 Student Activities

Student Activity Fees $ 6,106,124.80 $ 5,889,325.45 $ 5,331,162.46 $ 4,557,089.18 $ 4,056,012.88 Other Sources 2,444,276.06 2,456,947.86 3,291,452.21 2,415,643.84 1,921,638.96 $ 8,550,400.86 $ 8,346,273.31 $ 8,622,614.67 $ 6,972,733.02 $ 5,977,651.84 Total Educational and General $ 1,177,551,651.83 $ 1,138,296,632.98 $ 1,055,109,690.09 $ 1,083,504,817.25 $ 1,075,311,431.26 Auxiliary Enterprises $ 161,125,150.98 $ 151,983,117.53 $ 145,736,036.93 $ 139,650,913.46 $ 132,222,456.81 Federal Stimulus

Other Sources $ $ $ 57,269,298.00 $ 3,578,412.00 $

$ 0.00 $ 0.00 $ 57,269,298.00 $ 3,578,412.00 $

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The University of Georgia Comparative Expenditure Summary

For the Year Ended June 30, 2012

2011-2012 2010-2011 2009-2010 2008-2009 2007-2008 Educational and General

Resident Instruction Instruction $ 249,039,250.52 $ 237,229,592.08 $ 202,528,797.27 $ 235,376,749.24 $ 223,823,282.96 Research 231,577,240.05 217,912,325.06 183,592,293.58 204,419,958.42 203,861,966.58 Public Service 91,583,383.65 89,744,660.79 89,236,414.73 97,661,939.92 87,611,878.23 Academic Support 82,189,801.59 80,361,097.76 72,845,121.49 74,179,990.45 102,638,452.87 Student Services 38,049,482.79 25,978,716.83 24,488,760.90 24,533,235.50 23,423,704.71 Institutional Support 68,499,043.63 67,813,266.48 68,116,638.29 68,490,643.05 68,414,996.15 Physical Plant 105,205,960.74 119,727,839.11 109,148,428.43 97,853,425.11 78,869,580.42 Scholarships and Fellowships 129,391,000.18 126,916,006.77 115,394,940.27 103,965,486.71 96,728,243.17 $ 995,535,163.15 $ 965,683,504.88 $ 865,351,394.96 $ 906,481,428.40 $ 885,372,105.09 Forestry Research

Research $ 10,617,869.88 $ 9,201,828.70 $ 8,408,111.40 $ 7,219,958.65 $ 7,394,339.06 Physical Plant 777,311.83 924,335.14 859,922.13 1,030,221.94 -483.09 Scholarships and Fellowships 7,700.00 1,100.00 3,300.00 12,422.00 $ 11,395,181.71 $ 10,133,863.84 $ 9,269,133.53 $ 8,253,480.59 $ 7,406,277.97 Forestry Cooperative Extension

Public Service $ 957,504.72 $ 927,554.78 $ 1,025,744.06 $ 910,548.67 $ 997,067.51 Agricultural Experiment Station

Research $ 71,364,721.61 $ 71,183,365.17 $ 70,527,301.46 $ 72,490,994.43 $ 72,000,855.27 Academic Support 272,806.54 273,664.55 268,494.81 186,492.43 265,683.97 Physical Plant 4,948,567.06 4,881,723.60 4,896,737.42 5,382,053.94 6,358,328.45 Scholarships and Fellowships 174,778.58 167,466.03 109,557.46 95,220.39 44,458.03 $ 76,760,873.79 $ 76,506,219.35 $ 75,802,091.15 $ 78,154,761.19 $ 78,669,325.72 Cooperative Extension Service

Public Service $ 55,192,682.96 $ 56,193,241.54 $ 58,809,169.18 $ 62,728,164.79 $ 61,699,178.28 Physical Plant 2,428,464.73 2,401,615.37 2,496,127.94 2,276,373.53 3,144,612.14 Scholarships and Fellowships 1,685.00 8,000.00

$ 57,622,832.69 $ 58,602,856.91 $ 61,305,297.12 $ 65,004,538.32 $ 64,843,790.42 Marine Extension Service

Instruction $ -24,694.32 $ 24,694.32 $ $ $

Research 684,048.89 728,575.59 809,400.42 970,430.11 831,919.69 Public Service 1,734,658.89 1,838,423.33 2,080,630.67 2,318,678.43 2,425,202.25 Physical Plant 101,846.96 121,031.35 154,027.42 204,433.63 272,989.92 Scholarships and Fellowships 1,000.00 1,000.00 2,000.00 999.00 $ 2,496,860.42 $ 2,713,724.59 $ 3,044,058.51 $ 3,495,542.17 $ 3,531,110.86 Marine Institute

Research $ 1,177,666.56 $ 1,134,936.23 $ 1,291,599.39 $ 1,315,512.50 $ 1,308,856.02 Physical Plant 67,706.97 66,325.78 34,856.00 57,568.04 81,006.31 Scholarships and Fellowships 12,100.00

$ 1,245,373.53 $ 1,201,262.01 $ 1,338,555.39 $ 1,373,080.54 $ 1,389,862.33 Veterinary Medicine Experiment Station

Research $ 1,815,278.00 $ 1,911,782.00 $ 2,055,434.00 $ 2,206,849.00 $ 2,423,404.00 Veterinary Medicine Teaching Hospital

Academic Support $ 11,382,710.83 $ 9,551,491.01 $ 9,380,064.82 $ 9,810,920.37 $ 10,068,145.59 Minority Business Enterprises

Public Service $ $ $ $ 443,314.00 $ 480,169.00

Athens and Tifton Veterinary Lab

Research $ 279,806.11 $ 394,381.34 $ 103,086.15 $ 97,558.60 $ 105,967.38 Public Service 5,889,020.81 5,936,805.62 5,481,415.66 5,850,603.39 5,782,269.63 $ 6,168,826.92 $ 6,331,186.96 $ 5,584,501.81 $ 5,948,161.99 $ 5,888,237.01 Vet. Med. Agricultural Research

Research $ 704,212.00 $ 741,650.00 $ 797,680.00 $ 857,425.00 $ 960,850.00 Student Activities

Student Services $ 7,578,357.13 $ 7,659,776.04 $ 9,883,593.98 $ 6,931,481.23 $ 5,196,568.56 Total Educational and General $ 1,173,663,174.89 $ 1,141,964,872.37 $ 1,044,837,549.33 $ 1,089,871,531.47 $ 1,067,226,914.06 Auxiliary Enterprises $ 152,886,509.25 $ 152,620,737.51 $ 133,938,297.64 $ 131,101,902.55 $ 124,773,927.64

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The University of Georgia Current Unrestricted Funds Excess of Revenue Over Expenditures

For the Year Ended June 30, 2012

Revenue Less

Revenue Expenditures Expenditures

Educational and General

Resident Instruction $ 811,597,057.13 $ 809,552,037.34 $ 2,045,019.79

Forestry Research 3,842,200.40 3,632,918.91 209,281.49

Forestry Cooperative Extension 636,726.65 613,452.15 23,274.50 Agricultural Experiment Station 49,193,186.84 48,432,892.74 760,294.10 Cooperative Extension Service 41,242,898.53 40,855,407.20 387,491.33

Marine Extension Service 1,800,737.26 1,800,737.26

Marine Institute 787,534.82 839,562.62 (52,027.80)

Veterinary Medicine

Experiment Station 1,815,278.00 1,815,278.00

Veterinary Teaching Hospital 10,968,347.40 11,382,710.83 (414,363.43) Athens & Tifton Veterinary Lab 532,394.06 574,930.83 (42,536.77)

Vet Med Agriculture Research 704,212.00 704,212.00

Student Activities 8,550,400.86 7,578,357.13 972,043.73 Total Educational and General $ 931,670,973.95 $ 927,782,497.01 $ 3,888,476.94 Auxiliary Enterprises

Student Affairs $ 63,605,584.77 $ 50,625,873.18 $ 12,979,711.59 Business and Finance 64,874,384.60 55,582,453.99 9,291,930.61 Continuing Education 7,546,428.45 6,068,723.00 1,477,705.45

Institute Press 204,632.26 222,920.79 (18,288.53)

The Press 2,244,157.11 2,121,878.22 122,278.89

Museum Gift Shop 48,967.63 43,858.90 5,108.73

Botanical Garden Gift Shop and Cafe 103,329.70 96,224.26 7,105.44 Law School Coffee Shop 5,003.79 5,025.00 (21.21)

Intercollegiate Athletics 22,492,662.67 22,492,662.67

Total Auxiliary Enterprises $ 161,125,150.98 $ 137,259,620.01 $ 23,865,530.97 $ 1,092,796,124.93 $ 1,065,042,117.02 $ 27,754,007.91

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UNIVERSITY OF GEORGIA AND UNIVERSITY OF GEORGIA RESEARCH FOUNDATION SUMMARY OF DISTRIBUTION OF INDIRECT (F & A) COST RECOVERY TO DEPARTMENTS

FY 2013

(BASED ON ACTUAL EARNED FOR FY 2012)

UNIT DEPARTMENT NAME

UGA RETURN INSTRUCTION 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 49.39 9.00 324.27 382.66 384.66 767.32

150 ASSOC DEANS OFFICE, ACADEMIC AFFAIRS 2,947.41 0.00 0.00 2,947.41 0.00 2,947.41

151 AGRICULTURAL & APPLIED ECONOM 98.76 0.00 69.86 168.62 168.61 337.23

152 BIOLOGICAL AGRICUL ENGINEERING 1,710.26 5,652.43 6,996.56 14,359.25 4,104.41 18,463.66

153 CROP & SOIL SCIENCES 1,328.79 173.56 782.51 2,284.86 1,325.75 3,610.61

154 ANIMAL AND DAIRY SCIENCE 0.00 0.00 244.54 244.54 244.54 489.08

156 FOOD SCIENCE & TECHNOLOGY 0.00 1,030.91 946.73 1,977.64 946.73 2,924.37

157 HORTICULTURE 1,182.76 0.00 123.94 1,306.70 123.94 1,430.64

158 PLANT PATHOLOGY 0.00 0.00 1,629.24 1,629.24 1,629.24 3,258.48

705 AG. LEAD, EDUC & COMM 6,747.76 0.00 0.00 6,747.76 0.00 6,747.76

724 OFFICE OF DIVERSITY RELATIONS 344.94 0.00 0.00 344.94 0.00 344.94

781 CENTER FOR FOOD SAFETY 0.00 687.27 410.02 1,097.29 410.02 1,507.31

TOTAL 14,410.07 7,553.17 11,527.67 33,490.91 9,337.90 42,828.81

COLLEGE OF ARTS & SCIENCES

086 MUSEUM OF NATURAL HISTORY 0.00 0.00 1,317.17 1,317.17 865.24 2,182.41

093 GENETICS 0.00 0.00 134,875.57 134,875.57 134,874.75 269,750.32

100 SCHOOL OF MARINE PROGRAMS 0.00 0.00 113,849.42 113,849.42 113,848.67 227,698.09

104 ANTHROPOLOGY 0.00 363.60 6,639.30 7,002.90 4,663.70 11,666.60

163 ARTS & SCIENCES - DEAN'S OFFICE 1,051.21 0.00 921.40 1,972.61 921.40 2,894.01

164 ART 0.00 0.00 486.67 486.67 486.67 973.34

165 BIOLOGICAL SCIENCES 0.00 0.00 2,611.38 2,611.38 2,611.38 5,222.76

166 BIOCHEMISTRY & MOLECULAR BIOLOGY 0.00 0.00 203,860.28 203,860.28 203,858.98 407,719.26

167 PLANT BIOLOGY 0.00 0.00 92,271.08 92,271.08 92,270.52 184,541.60

168 CHEMISTRY 0.00 0.00 106,165.90 106,165.90 106,165.26 212,331.16

169 CLASSICS 0.00 0.00 426.24 426.24 0.00 426.24

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FY 2013

TOTAL UGA AND UGARF RETURN 187 PSYCHOLOGY 0.00 820.00 44,313.50 45,133.50 44,313.42 89,446.92 189 ROMANCE LANGUAGES 0.00 0.00 1,930.88 1,930.88 0.00 1,930.88 190 SOCIOLOGY 0.00 0.00 18,665.24 18,665.24 18,665.24 37,330.48 191 COMMUNICATION STUDIES 0.00 0.00 6,454.59 6,454.59 6,454.59 12,909.18 193 STATISTICS 0.00 0.00 9,566.41 9,566.41 9,566.35 19,132.76 194 CELLULAR BIOLOGY 0.00 0.00 119,557.69 119,557.69 119,557.13 239,114.82 540 COMPUTER SCIENCE 0.00 0.00 19,481.13 19,481.13 19,481.02 38,962.15

548 CTR FOR COMP QUANTUM CHEMISTRY 0.00 0.00 6,934.34 6,934.34 6,934.30 13,868.64

782 INST OF ARTIFICIAL INTELLIGENCE 0.00 0.00 754.32 754.32 754.32 1,508.64

787 INST LTN AMER CARIBBEAN 1,502.98 0.00 0.00 1,502.98 0.00 1,502.98

TOTAL 3,373.93 1,183.60 1,078,780.07 1,083,337.60 1,069,546.18 2,152,883.78 COLLEGE OF EDUCATION

216EDUCATION - DEAN’S OFFICE 16,221.88 5,065.20 13,521.63 34,808.71 13,512.74 48,321.45

218 COE CENTERS 0.00 62,994.44 21,346.21 84,340.65 20,939.96 105,280.61

229 LANGUAGE & LITERACY ED 84.27 0.00 81.62 165.89 81.62 247.51

234 KINESIOLOGY 0.00 0.00 23,386.24 23,386.24 23,386.08 46,772.32

241 LIFELONG ED, ADMIN & POLICY 0.00 4,855.29 3,260.45 8,115.74 3,260.43 11,376.17

242 COMM SCI & SPECIAL ED 1,499.20 823.34 10,127.81 12,450.35 10,127.78 22,578.13

243 COUNSELING & HUMAN DEVEL 0.00 388.63 1,624.74 2,013.37 1,624.73 3,638.10

244 ED PSYCHOLOGY & INST TECH 0.00 0.00 9,440.94 9,440.94 9,440.93 18,881.87

245 ELEMENTARY & SOCIAL STUDIES 0.00 0.00 4,782.31 4,782.31 4,782.27 9,564.58

246 MATHEMATICS & SCIENCE ED 104.25 87.19 25,316.78 25,508.22 25,316.59 50,824.81

248 WKFORCE LEADERSHIP & SOC FND 149.92 1,300.75 1,992.85 3,443.52 1,992.82 5,436.34

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FY 2013

RETURN COLLEGE OF FAMILY & CONSUMER SCIENCE

254 COLLEGE OF FAMILY & CONSUM SCI 10,986.27 105,207.86 41,412.90 157,607.03 40,886.29 198,493.32 256 EXTENSION FAMILY & CONSUMER SC 308.20 14,127.05 3,110.59 17,545.84 3,110.47 20,656.31

580 CHILD & FAMILY DEVELOPMENT 0.00 0.00 3,204.45 3,204.45 3,204.43 6,408.88

581 FOOD & NUTRITION 109.00 687.79 10,221.52 11,018.31 9,694.80 20,713.11

582 HOUSING & CONSUMER ECONOMICS 154.11 628.37 0.00 782.48 0.00 782.48

584 INST ON HUMAN DEV & DISABILITY 0.00 5,682.52 427.23 6,109.75 427.21 6,536.96

TOTAL 11,557.58 126,333.59 58,376.69 196,267.86 57,323.20 253,591.06 COLLEGE OF JOURNALISM & MASS COMM

257 COLL OF JOURNALISM & MASS COMM 0.00 0.00 3,594.18 3,594.18 3,594.06 7,188.24

COLLEGE OF PHARMACY

571 PHARMACEUTICAL & BIOMED SCIENCE 0.00 0.00 41,876.86 41,876.86 41,507.71 83,384.57

572 DIV NON-TRAD EDUC & OU 0.00 3,181.59 0.00 3,181.59 0.00 3,181.59

575 CLINICAL AND ADMIN PHARMACY 0.00 0.00 13,438.62 13,438.62 13,438.58 26,877.20

TOTAL 0.00 3,181.59 55,315.48 58,497.07 54,946.29 113,443.36

COLLEGE OF PUBLIC HEALTH

546 GERONTOLOGY 0.00 0.00 64.90 64.90 50.63 115.53

715 ENVIRONMENTAL HEALTH SCI 0.00 0.00 10,820.89 10,820.89 10,820.71 21,641.60

766 HEALTH PROMOTION & BEHAVIOR 0.00 5,410.39 11,021.26 16,431.65 11,021.15 27,452.80

770 COLLEGE PUBLIC HEALTH DEAN'S OFFICE 3,753.91 22,931.59 54,283.73 80,969.23 54,284.24 135,253.47

771 HEALTH POLICY AND MANAGEMENT 0.00 0.00 3,715.38 3,715.38 3,715.26 7,430.64

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 1,516.19 1,516.19 1,516.07 3,032.26

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FY 2013

RETURN

211 INFECTIOUS DISEASES 0.00 0.00 223,008.41 223,008.41 223,007.08 446,015.49

212 PATHOLOGY 245.12 1,088.50 21,732.59 23,066.21 21,732.50 44,798.71

213 PHYSIOLOGY AND PHARMACOLOGY 0.00 0.00 45,546.15 45,546.15 45,545.32 91,091.47

230 LARGE ANIMAL MEDICINE 0.00 0.00 17,518.29 17,518.29 17,518.21 35,036.50

694 WILDLIFE DISEASE STUDY 0.00 24,298.34 28,673.98 52,972.32 28,673.81 81,646.13

TOTAL 245.12 25,386.84 374,298.13 399,930.09 372,852.32 772,782.41

EUGENE ODUM SCHOOL OF ECOLOGY

551 SCHOOL OF ECOLOGY 0.00 249.11 49,490.19 49,739.30 49,294.60 99,033.90

LIBRARIES - GENERAL

265 LIBRARIES-GENERAL OPERATIONS 0.00 479.24 0.00 479.24 0.00 479.24

SCHOOL OF PUBLIC & INTL AFFAIRS

576 CNTR FOR INTERNTL TRADE & SEC 0.00 51,126.41 6,920.09 58,046.50 6,920.04 64,966.54

577 POLITICAL SCIENCE 0.00 0.00 371.21 371.21 48.22 419.43

578 INTERNATIONAL AFFAIRS - SPIA 0.00 0.00 1,840.33 1,840.33 1,840.31 3,680.64

579 PUBLIC ADMIN & POLICY 0.00 0.00 5,679.44 5,679.44 5,679.41 11,358.85

TOTAL 0.00 51,126.41 14,811.07 65,937.48 14,487.98 80,425.46

SCHOOL OF FOREST RESOURCES

251 SCHOOL FORESTRY & NATURAL RES 154.22 2,402.56 4,627.41 7,184.19 4,627.40 11,811.59

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FY 2013

RETURN

TOTAL 1,532.42 0.00 9,906.95 11,439.37 9,906.89 21,346.26

TERRY COLLEGE OF BUSINESS

197 MANAGEMENT INFORMATION SYSTEMS 0.00 0.00 6,008.73 6,008.73 6,008.71 12,017.44

200 ECONOMICS 0.00 0.00 5,263.94 5,263.94 5,263.91 10,527.85

201 MANAGEMENT 0.00 0.00 3,706.55 3,706.55 3,706.55 7,413.10

205 SIMON S SELIG JR CTR ECON GROW 0.00 3,935.92 915.45 4,851.37 915.45 5,766.82

TOTAL 0.00 3,935.92 15,894.67 19,830.59 15,894.62 35,725.21

VP FOR INSTRUCTION UNITS

079 DIV OF ACADEMIC ENHANCEMENT 0.00 12,999.35 0.00 12,999.35 0.00 12,999.35

VP FOR PUBLIC SERVICE & OUTREACH UNITS

006 VP PUBLIC SERVICE & OUTREACH 0.00 0.02 0.00 0.02 0.00 0.02

011 BOTANICAL GARDEN 0.00 4,740.92 446.41 5,187.33 446.40 5,633.73

206 SMALL BUSINESS DEVELOPMENT CTR 0.00 112,379.72 0.00 112,379.72 0.00 112,379.72

336 CARL VINSON INSTITUTE OF GOVT 0.00 60,015.37 753.10 60,768.47 753.10 61,521.57

345 FANNING INSTITUTE 0.00 1,377.83 1,283.86 2,661.69 1,283.86 3,945.55

538 OFC OF INFO TECH OUTREACH SERV 0.00 16,615.48 0.00 16,615.48 0.00 16,615.48

794 ARCHWAY PARTNERSHIP 0.00 195.00 0.00 195.00 0.00 195.00

TOTAL 0.00 195,324.34 2,483.37 197,807.71 2,483.36 200,291.07

VP FOR RESEARCH UNITS

005 VP OFFICE FOR RESEARCH 0.00 0.00 0.00 0.00 0.00 0.00

220 BIOENERGY SYSTEMS RESEARCH 0.00 0.00 640.45 640.45 640.45 1,280.90

267 SAVANNAH RIVER ECOLOGY LAB 0.00 0.00 73,599.64 73,599.64 62,932.63 136,532.27

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FY 2013

RETURN

732 BIOMED & HEALTH SCI INSTITUTE 0.00 0.00 7,569.31 7,569.31 5,111.87 12,681.18

746 SEA GRANT PROGRAM 0.00 0.00 12,930.89 12,930.89 12,930.81 25,861.70

757 CANCER CENTER OF EXCELLENCE 0.00 0.00 12,114.58 12,114.58 12,114.52 24,229.10

TOTAL 0.00 12,543.43 905,560.60 918,104.03 883,059.03 1,801,163.06

VP FOR STUDENT AFFAIRS UNITS

135 CAMPUS LIFE 0.00 180.66 0.00 180.66 0.00 180.66

711 DISABILITY RESOURCE CENTER 0.00 0.00 9.48 9.48 9.49 18.97

TOTAL 0.00 180.66 9.48 190.14 9.49 199.63

GRAND TOTAL 53,985.69 560,527.94 2,817,136.26 3,431,649.89 2,776,205.05 6,207,854.94

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Director of Accounting Allison Davis

ACCOUNTING DEPARTMENT

ORGANIZATION CHART

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 Assistant Jennifer Mobley

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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 reutilization 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.

During Fiscal Year 2012 the Surplus Property Unit received approximately 13,064 surplus items, a slight increase from the previous year. UGA departments were issued 2,620 of those items and Georgia agencies received a total of 152 equipment transfers, which represents increases in both of these areas of reutilization. The majority of all the items received and issued were computer and technology-related. Approximately 1,564 surplus items had no reutilization or resale value and were destroyed according to DOAS State Surplus guidelines. Surplus Property also conducted 263 authorized Internet sales in FY 2012, generating $373,432 in revenue, of which $186,035 was retained at UGA.

Equipment Additions

Property Control added more than 5,400 items to the University’s equipment database in FY2012. University departments continue to recognize the advantages of using the bar code scanners when conducting annual inventories. During FY2012, approximately 146 UGA departments used the barcode scanners to scan 52,348 items.

Surplus Sales

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.

Summary of FY 2013 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

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Property Control Officer Penny Gheesling

PROPERTY CONTROL OFFICE

Property Accounting Manager Craig Mathews

Admin Assistant I (Vacant)

Surplus Property Manager Mark Caldwell Warehouse Supervisor Adam Stewart Acctg Technician Marlee Thompson Accountant Tashua Sands Admin Assistant I Carlos Munoz

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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.

American Recovery and Reinvestment Act (ARRA) Reporting

For the period ending June 30, 2012, there were 48 reports as prime recipients and 12 reports as subrecipients filed with FederalReporting.gov; award amounts totaled $28,652,888 and $2,909,315 respectively.

OnBase Document Imaging and Workflow

Contracts and Grants continued to accept electronic award files during Fiscal Year 2012 and is maintaining these files including invoices, account status reports, financial reports and miscellaneous documents.

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 the Office of Sponsored Programs (OSP). This group met in October, January and April during FY12 and currently has 75 members. UGA faculty and staff who deal with research

administration are encouraged to join and offer topics for future discussions. Some topics discussed this year included the work being performed in the Clinical and Translational Research Office, new subcontract encumbrance process, cost share, transmittal form, fellowships on restricted accounts, fixed price agreements and residual balances, the American Reinvestment and Recovery Act, and Human Resources classification and new department/college career ladder.

Departmental Staffing

Contracts and Grants had two staff members leave the department during FY12. These positions were filled internally and ultimately resulted in the hiring of two external candidates into accountant positions.

Training

Contracts and Grants conducted a Research Participant Workshop in the College of Education; was involved in a NACUBO series of three Webcasts regarding international business; a USDA Forest Service Webinar on Proper Management of Federal Grants; a research.gov Webinar series, “A User’s Guide to Financial Services;” and a Society of

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Research Administration and Infrastructure Ad Hoc Committee Report

Beginning in FY 2008, the Research Administration and Infrastructure Ad Hoc

Committee was formed by Provost Arnett Mace, Senior Vice President Tim Burgess and Vice President for Research David 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, one recommendation was completed in FY2012 with 5% to 50% progress made in 14 other areas. (See Exhibit 7 for detailed information.)

OnBase Document Back Scanning

The off-site back-up and data storage and disaster recovery for OnBase was completed during FY 2012, and a review will be made during FY 2013 to consider possible back scanning to include those awarded prior to FY 2010.

Extramural funded awards totaled $231,196,558 during FY 2012, a 3% increase over FY 2011. This year’s activity is supported by 2,962 funded proposals. Exhibit 4 also reflects proposal submissions totaling $397,429,575. These numbers represent an increase in proposal and award activity over prior year totals of $2,714,548 and $6,557,232 respectively.

Exhibit 1 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 2012. Activity is classified initially by function and, secondly, within function, by school or college. The number of active restricted accounts totaled 6,008 during the past fiscal year, which represents an increase of 353 accounts.

The illustration below presents a comparison of sponsored project expenditure activity between the fiscal years ended June 30, 2011 and June 30, 2012. Overall expenses decreased during FY 2012 by $517,342 or .19% from FY 2011. An analysis of the

information provided indicates increases in instruction by 12.08%, research by 3.31% and other sponsored expenditures by 4.48%. Extension/public service fell by 6.21%. Plant fund expenditures also decreased by $4 million during FY 2012 or 9.53%.

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Total Percent Instruction $ 11,124,350.67 $ 12,468,513.73 1,344,163.06 12.08% Research Resident Instruction 126,601,151.95 130,439,964.44 GHSU/UGA Partnership 16,983.11 57,380.96 Experiment Station 30,721,486.74 31,334,971.47 Marine Extension 534,949.46 442,285.00 Marine Institute 498,535.98 480,958.42 Vet Labs 410,893.10 295,177.00 Forestry 7,600,240.87 8,848,651.26 Total Research $ 166,384,241.21 $ 171,899,388.55 5,515,147.34 3.31% Extension/Public Service Resident Instruction 29,887,702.08 29,549,347.02 Forestry Extension 379,601.82 382,883.66 Extension Service 20,235,851.03 17,240,791.68 Marine Extension 434,992.10 449,465.76 Vet Labs 5,560,239.58 5,365,519.55

Total Extension/Public Service $ 56,498,386.61 $ 52,988,007.67 (3,510,378.94) -6.21% Other Sponsored 3,042,834.47 3,179,276.30 136,441.83 4.48% Subtotal $ 237,049,812.96 $ 240,535,186.25 3,485,373.29 1.47% Plant Fund 42,010,171.66 38,007,456.21 (4,002,715.45) -9.53% Total $ 279,059,984.62 $ 278,542,642.46 (517,342.16) -0.19%

Exhibit 2 compares the total University collections of facilities and administrative costs (F&A) during FY 2011 and FY 2012. For the current fiscal year, F&A recoveries totaled $35,767,609, which represents an increase of $675,072 over collections from last year. A further review of this exhibit reveals that the research function accounts for the majority of facilities and administrative cost recoveries, comprising $32,442,244 of the total (which represents 90.7% of all recoveries).

The illustration below further summarizes Exhibit 2 by comparing the facilities and administrative cost recovery variance of $675,072 between current and prior fiscal years by function and by budgetary unit. This illustration reveals increases in all functional areas. Further analysis by budgetary unit reveals an increase in recoveries within resident instruction, experiment station, forestry extension, cooperative extension and veterinary

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Function Increase (Decrease) Change Instruction 55,927.22 25.84% Research 581,296.66 1.82% Public Service 37,467.33 1.24% Other Sponsored 381.00 12.06% Total 675,072.21 1.92% Amount of Percent

Budgetary Unit Increase (Decrease) Change

Resident Instruction 283,713.57 0.93% Experiment Station 164,680.60 5.46% Forestry Extension 194,783.48 20.93% Cooperative Extension 24,441.07 5.42% Marine Institute (8,470.08) -10.13% Marine Extension (3,760.72) -2.16% Vet Labs 19,684.29 41.78% Total 675,072.21 1.92%

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. increased by $157,857 during the current fiscal year. The facilities and administrative costs recovered by the University of Georgia Research Foundation, Inc. over the past 10 years as the research arm of the University are as follows:

Exhibit 3 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 61.71% of the total overall expenses. A further breakdown of the categorical expenditures reveals that research comprises 57.44% of the total University direct cost expenses and 90.70% of the total University facilities and administrative cost expenses.

The following summary for FY 2011 and FY 2012 provides a comparison of the sources

Year Amount Year Amount

FY2003 4,403,912 FY2008 5,216,802

FY2004 4,687,237 FY2009 5,534,773

FY2005 5,166,976 FY2010 6,065,844

FY2006 4,888,164 FY2011 6,835,901

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City/County 5,032,878 2.24% 4,567,486 1.98% Private & Foreign 46,376,833 20.65% 61,976,852 26.81%

224,639,326

$ 100.00% $ 231,196,559 100.00%

An aged analysis of sponsored accounts receivable at June 30, 2012 is presented in Exhibit 5. 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 2012 totaled $21,722,004 at fiscal year-end, down by 51.8% from FY 2011.

Exhibits summarizing statistical data are presented below: Exhibit 1 - Sponsored Account Activity

Exhibit 2 - Gross Facilities and Administrative Cost Recovery Exhibit 3 - Analysis of Sponsored Activity by Function

Exhibit 4 - Summary of Research, Instruction and Public Service Exhibit 5 - Summary Aging of Restricted Accounts Receivable

Exhibit 6 - Research Administration and Infrastructure Ad Hoc Committee Recommendations

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FY 2011 FY 2012 TOTAL INSTRUCTION 394 507 RESEARCH - RESIDENT INSTRUCTION 2,383 2,390 - FORESTRY RESEARCH 217 221 - AG EXPERIMENT STATIONS 938 1,055 - MARINE EXTENSION 20 20 - MARINE INSTRUCTION 13 13

- ATHENS & TIFTON VET LAB 16 13

TOTAL RESEARCH 3,587 3,712 PUBLIC SERVICE - RESIDENT INSTRUCTION 753 754 - FORESTRY EXTENSION 41 25 - COOPERATIVE EXTENSION 610 699 - MARINE EXTENSION 24 54

- ATHENS & TIFTON LAB 40 30

TOTAL PUBLIC SERVICE 1,468 1,562

TOTAL OTHER (INCL. PLANT FUND) 206 227

GRAND TOTAL SPONSORED 5,655 6,008

RELATED COST SHARE ACCOUNTS 894 1,096

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Resident Experiment Forestry Cooperative Marine Marine Vet

Instruction Stations Rsch/Ext Extension Institute Extension Labs Total

Instruction $274,322.13 -$1,975.55 $272,346.58

Research 27,954,229.01 3,181,769.00 1,086,388.46 75,147.51 93,663.60 51,046.76 $32,442,244.34

Public Service 2,441,571.52 38,831.09 475,051.19 78,269.68 15,753.70 $3,049,477.18

Other 3,541.00 $3,541.00

Total $30,673,663.66 $3,181,769.00 $1,125,219.55 $475,051.19 $75,147.51 $169,957.73 $66,800.46 $35,767,609.10

Resident Experiment Forestry Cooperative Marine Marine Vet

Instruction Stations Rsch/Ext Extension Institute Extension Labs Total

Instruction $214,443.81 $1,975.55 $216,419.36

Research 27,689,598.90 3,017,088.40 902,537.09 83,617.59 121,596.09 46,509.61 $31,860,947.68

Public Service 2,482,747.38 27,898.98 450,610.12 50,146.81 606.56 $3,012,009.85

Other 3,160.00 $3,160.00

Total $30,389,950.09 $3,017,088.40 $930,436.07 $450,610.12 $83,617.59 $173,718.45 $47,116.17 $35,092,536.89

Gross Facilities and Administrative Cost Recovery

FY 2012

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Total Facilities and

Function Direct Cost Administrative Total

Instruction 5.02% 0.76% 4.48%

Research 57.44% 90.70% 61.71%

Public Service 20.57% 8.53% 19.02%

Other Sponsored 16.96% 0.01% 14.79%

Total 100.00% 100.00% 100.00%

ANALYSIS OF SPONSORED ACTIVITY BY FUNCTION

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No Amount No Amount No Amount No Amount No Amount FY2011 Proposals 1751 $269,968,525 640 $50,283,044 424 $15,295,942 876 $59,167,516 3691 $394,715,027 FY2011 Awards 1111 $138,291,259 521 $26,575,570 407 $14,198,142 781 $45,574,355 2820 $224,639,326

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

General Experiment Stations

INSTRUCTION PUBLIC SERVICE TOTAL

RESEARCH

SUMMARY OF RESEARCH, INSTRUCTION AND PUBLIC SERVICE PROPOSALS AND AWARDS

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Summarized Current 30 to 60 60 to 90 90 to 120 Over 120 Total

Agency Days

UGA:

U.S. Navy & Army 0.00 0.00 0.00 0.00 0.00 0.00

U.S. Dept. of Interior 0.00 0.00 0.00 0.00 0.00 0.00

U.S. Dept. of Agriculture 378,248.97 94,963.66 0.00 203,135.56 1.55 676,349.74

State Agencies 2,473,663.17 704,082.70 355,222.56 113,730.36 331,255.00 3,977,953.79

Other 2,277,834.45 677,922.81 92,739.53 105,881.29 265,633.36 3,420,011.44

Subtotal $5,129,746.59 $1,476,969.17 $447,962.09 $422,747.21 $596,889.91 $8,074,314.97 UGARF:

U.S. Navy & Army $144,942.14 $25,332.05 $0.00 $82,221.21 $53,913.34 $306,408.74

U.S. Dept. of Interior 7,003.20 0.00 0.00 0.00 0.00 7,003.20

U.S. Dept. of Agriculture 264,270.56 101,789.13 20,251.99 56,412.17 76,279.62 519,003.47

State Agencies 864,274.78 219,002.78 268,986.01 173,894.90 342,067.47 1,868,225.94

Other 6,155,782.34 2,714,138.10 789,390.19 754,368.87 533,367.83 10,947,047.33

Subtotal $7,436,273.02 $3,060,262.06 $1,078,628.19 $1,066,897.15 $1,005,628.26 $13,647,688.68

Total UGA/UGARF $12,566,019.61 $4,537,231.23 $1,526,590.28 $1,489,644.36 $1,602,518.17 $21,722,003.65

UNIVERSITY OF GEORGIA CONTRACTS AND GRANTS DIVISION Summary Aging of Restricted Accounts Receivable

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Recommendations Overall

93%

1

# Improve service levels & increase communication;

alternative org'l structures 60%

2

# Balance of responsibilities between research unit

& OSP, C&G 100%

3

OSP and C&G organizational evaluation for

flexibility, access & training 100%

4

Clearly define "career paths" for staff members in

OSP, C&G and research unit admininistration 100%

5

Office-level performance & productivity metrics for

OSP and C&G functions and personnel 100%

6

Formalized communications between OSP and

C&G, and with research admininistrators & faculty 95%

# = Top Priority Recommendation

98%

1

Deepened, 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

compliance 100%

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%

6a

C&G: Establish "aspiration goals" for OSP and C&G

staff performance and productivity 100%

6b

OSP: Establish "aspiration goals" for OSP and C&G

staff performance and productivity 100%

Research Administration and Infrastructure Ad Hoc Committee Recommendations

Organizational Structure

Roles and Responsibilities

Percent Complete

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81%

1

Strengthen formal policies and procedures for key

research admin. functions supporting research 100%

2

Continue to monitor and evaluate policies and procedures for high risk fiscal and research

compliance areas 95%

3

Develop institutionally-supported "policy on

policies" 20%

4

Appoint/define single, recognized owner of policies; identify central location for policies and procedures

100%

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%

95%

1

Improve 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 80%

4

Include key research admin. & faculty, and EITS in technologies, software and reporting that supports

research 100%

85%

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 90%

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%

3a

Fiscal: Strengthen compliance communication

channels where information-sharing is important 90%

3b

Research: Strengthen compliance communication

channels where information-sharing is important 90%

4b

Research: Strengthen compliance enforcement

activities 90%

Policies and Procedures

Research and Fiscal Compliance Systems and Technologies

Percent Complete Percent Complete

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6a

Fiscal: Create more comprehensive, campus-wide

training and education programs for compliance 100%

6b

Research: Create more comprehensive, campus-wide training and education programs for

compliance 80%

68%

1

# Increase support for a formal training and education program aimed at depart'l and central

research admins 100%

2

Develop 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%

4

Novel approaches to T&E; support formal

certification programs to incentivize and reward 0%

5

Develop comprehensive training and education programs supporting newly developed/issued

policies (see P&P) 80%

64%

1

# Undertake administrative actions that facilitate

and support inter-disciplinary research 60%

2

# Take additional measures to ensure comparable admin support for units not traditionally

research-funding heavy 50%

3

Develop formal "Grant Mentoring Program" for

junior faculty; align appropriate admin support 80%

4

# Re-evaluate process for returning F&A funds to units; ensure transparency, equity, alignment;

promote research 50%

5

# IRB improve efficiency and facilitate research in additional ways (see full report for suggestions)

80% # = Top Priority Recommendation

Training & Education

Research Facilitation

Percent Complete

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ACCOUNTS RECEIVABLE

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.

Receivables and Write-Offs

In Fiscal Year 2012, accounts with a balance of $3,000 or less were written off for a total write-off of $50,464.18 ($37,067.88 from reserve and $13,396.30 from surplus accounts). This was 48% less than FY 2011. The reserve for uncollectible accounts increased by $81,956.58 (11%) from FY 2011 to FY 2012. This increase reflects an increase of accounts sent to collections in FY 2012. In FY 2012, the University recovered 5% of the reserved balance that can be attributed to a number of student accounts that were previously reserved.

Of the accounts the Accounts Receivable Department manages directly, eight (non-student) returned item accounts ($1,327.71) and 60 Veterinary Medicine accounts ($59,120.43) were sent to collections for the first time. Nineteen (non-student) returned item accounts ($4,655.43) and 38 Veterinary Medicine accounts ($37,680.18) were sent to a second collection agency. In addition, Accounts Receivable assisted various

departments with sending their past due accounts to collection; these amounted to nine accounts totaling $13,299.16.

Retiree Benefits

Effective November 1, 2011, The BOR implemented a policy requiring retirees to pay their premiums using electronic bank draft. Human Resources (HR) sent a letter in February 2012 notifying eligible retirees of the new policy. In March 2012, the

Accounts Receivable Department processed approximately 400 new forms; the average is normally 10-20 forms per month.

Collections

During FY 2012, the Bursar’s Office recognized a 10% recovery rate on student account balances reserved. A third collection agency was added in FY 2012. All three agencies will be evaluated in FY 2013 to determine who should receive first, second and third placements in an effort to increase the recovery rate on all collection accounts.

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both those currently managed centrally, as well as those handled within the units across campus. The addition of a third collection agency should assist with this process. Student Receivables

An emphasis will 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 2013, an increased effort will continue to be made in the collection of Loan Receivables. The Accounts Receivable department will work closely with Loan Servicing to assess the status of outstanding student loan receivables, and then will review current collection procedures and laws to determine how best to handle these accounts. In addition, staff members will be sent to conferences/workshops that will allow the department to stay current on best practices in collections.

Retiree Benefits

Effective January 1, 2013, the Board of Regents requires Benefits Accounting to notify any retiree whose account becomes past due and then to send a cancellation letter at 60 days past due. Accounts Receivable will work with Human Resources to keep them apprised of past due accounts.

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 seeing efficiencies in our 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 consider the best options for a replacement. 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 phase for adopting Banner for a campus-wide solution to handling student records. Accounts Receivable is interested in adding an option for non-student receivables. The

department is hopeful that a decision will be made in the coming year; it will be important for Accounts Receivable to stay engaged with Accounting as they evaluate the system’s needs.

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ANALYSIS June 30, 2012

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 $ 137,226.51 $ 123,202.91 $ 13,820.51 $ 311.09 $ (108.00)

BUSINESS SERVICES 5,275.31 4,550.82 588.43 190.72 (54.66)

OTHER SALES AND SERVICES 1,960,071.80 1,842,730.86 30,984.20 6,565.67 79,791.07

RETURNED CHECKS 11,056.67 2,805.00 2,876.96 0.00 5,374.71

RETURNED CHECKS SERVICE CHARGE 1,076.25 333.75 297.50 0.00 445.00

2. COOPERATIVE EXTENTION SERIVCE

OTHER SALES AND SERVICES 0.00 0.00 0.00 0.00 0.00

2. MARINE EXTENSION

3. VETERINARY TEACHING HOSPITAL

VETERINARY CLINIC 304,771.15 26,257.69 16,241.21 6,756.13 255,516.12 B. AUXILIARY ENTERPRISES

TOTAL CURRENT FUNDS 2,419,477.69 1,999,881.03 64,808.81 13,823.61 340,964.24

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Exhibit 3 - Other Receivables as of June 30, 2012 Exhibit 4 - Accounts Receivables Turnover

Exhibit 5 - Student Accounts Receivables as of June 30, 2012 Organization Chart

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5 10 15 20 25 30 35 40 Student Account

Benefits Vet Clinic Non Student Rtn Items

Day

s

A/R Avg Collection Period

CURRENT MONTH 76% 30-60 DAYS 2% 60-90 DAYS 1% OVER 90 DAYS 21%

A/R Account as of June 30, 2012: Benefits, Vet, Non-Student Return Items

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CURRENT MONTH 91% 30-60 DAYS 3% 60-90 DAYS 0% OVER 90 DAYS 6%

Other Receivables as of June 30, 2012: Other A/R Accts Including A/R Manual Billings

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5 10 15 20 25 30 35 40 Student Account

Benefits Vet Clinic Non Student Rtn Items T u rn o v er A/R Turnover CURRENT MONTH 87% 30-60 DAYS 5% 60-90 DAYS 2% OVER 90 DAYS 6%

Student Accounts Receivable at June 30, 2012

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A/R Manager Susan Caldwell Assistant Bursar Therese Hodges Operations Specialist II Ann Smith

Loan Collection Officer II Lena Anglin

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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.

Student Account System

The Bursar’s Office continued to realize efficiencies throughout FY 2012 resulting from process and system changes implemented in previous years. Of the non-financial aid payments received on student account balances, 73.8% were received via Automated Clearing House (ACH), 10% by credit card, 16% by check/cash and 0.1% by secure vault payment (SVP). The payments received by ACH reflected a 5.55% increase from ACH payments received in FY 2011. The number of credit card payments decreased an additional 1.22% while cash payments decreased 4.34%. It had been anticipated that ACH payments would increase only slightly while credit card and cash payments would slightly decrease. Electronic banking continues to be greatly emphasized during

freshman orientation.

In December 2011, UGA became the first school in the nation to offer the TouchNet Mobile Payment Option. Since its inception, 150 payments (totaling $165,000) have been processed. The Bursar’s Office sees great potential for expansion of TouchNet Mobile at the University in the future. It is a process improvement that offers the ability to make ACH or credit card payments at anytime and anywhere without the need for a desktop computer.

Electronic 1098Ts

The University reported tuition-related financial information to approximately 40,000 students in FY 2012 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 fifth year of collecting electronicconsent, the office was able to provide 98% of the statements to students electronically. This represented a 2% increase over FY 2011 and saved approximately $17,328 in FY 2012 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

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The Bursar’s Office continues to utilize TouchNet Marketplace to provide a “virtual” mall for UGA units. In FY 2012, 38,765 Marketplace transactions totaling $5,811,283 were processed, resulting in a 19% increase for total transactions and a 36% increase in total sales. Several factors contributed to the increase in both transactions and sales in MarketPlace. Units demonstrating high volume included the University’s required Commitment Deposits for incoming freshmen (4,471 transactions, $1,393,500 sales); Parking Services (2,157 transactions, $341,780 sales); Office of Admissions’

application fees (21,918 transactions, $1,292,870 sales); and Athens Diagnostic Lab (1,241 transactions, $346,451 sales).

University-wide credit card sales for FY 2012 totaled $60,040,292 which was an increase of 11% from sales in FY 2011.

Banking

The University of Georgia was able to fully convert its online processes to the Wells Fargo online product, CEO Portal, during FY 2012. Access to this online banking is administered through the Bursar’s Office but provided to staff members in various other departments within the University Business and Accounting Services Division for them to be able to perform their daily responsibilities.

Petty Cash

The merger of Wachovia and Wells Fargo compelled the University of Georgia to convert all of its petty cash accounts during FY 2012. This required the Bursar’s Office to prepare new signature cards for all of the petty cash accounts with authorized bank accounts (approximately 76 accounts at time of conversion). This step was required in order to ensure the accounts were converted correctly and to make sure the debit cards (where applicable) remained active. In completing this process, the Bursar’s Office was able to close accounts that were no longer active, update signers on existing accounts, and prepare an accurate listing of all account numbers, signers and mailing addresses. The overall petty cash amount in FY 2011 totaled $3,130,140. However, in FY 2012, a 22% reduction occurred, yielding a total year-end balance of $2,433,565. A large portion of this reduction was due to more efficient processing of reimbursements and review of payment processing in the Oxford program. During FY 2012, the Oxford study abroad balance was reduced from $1,518,186 to $619,368 at year end.

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Walmart gift cards that were already available. Additional options will continue to be investigated.

Cashiering

During FY 2012 the Bursar’s Office completed the conversion of the Image Cash Letter to Wells Fargo Electronic Deposit (WFED). This action was a result of the transition from Wachovia to Wells Fargo that took place in February 2012.

Contracts and Grants fully implemented Phase II of the Core Business Solutions cashiering product purchased in FY 2008. This phase included file import capability which allows the department to submit deposits in an Excel or CSV file.

Cash receipts processed in FY 2012 totaled $1,141,450,644. Of this total, approximately 70% were received by incoming wire transfer or ACH. The number of electronic funds transfers processed by the Bursar’s Office maintained approximately the same level as last year.

SSN Removal Project

The Bursar’s Office remains engaged in the ongoing effort to review how and where social security numbers are stored and protected. The removal of social security numbers is a priority; however, the Bursar’s Office still relies on these numbers due to reporting requirements and accuracy of data. Managers spend time on a regular basis training and reminding the staff of the importance of protecting this information on their workstations and in their office. It is believed that risk will be reduced significantly upon implementation of a new student information system.

Summary of FY 2013 Goals

Student Accounts

The Bursar’s Office hopes to continue to recognize a slight increase in ACH payments in FY 2013. The mobile payment option should become more widely used with additional marketing.

The Bursar’s Office is limited by the EITS staff resources devoted to maintaining the legacy systems, but managers will continue to work with EITS to prioritize the changes/updates that are necessary. It is anticipated that these efforts will continue through FY 2015.

ConnectUGA

The Bursar’s Office staff will continue to focus their efforts over the next two fiscal years on the ConnectUGA project. Several staff members will begin to devote a significant amount of their time to the design and implementation of the parts of the project as they relate to the collection of student account balances, refunding of

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all the Ecommerce transactions and related expenses.

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 added to policy and

procedures in FY 2012 will have to be emphasized in FY 2013. 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 also will work together to conduct the annual mandatory training session for all merchants on campus; this session covers any upcoming changes and requirements as well as reviews policies and procedures. Banking

The Bursar’s Office continues to work with the Procurement Office to complete the contract for armored car service. The current contract has been extended so that this crucial service is maintained.

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 parking decks. Some benefits of this product are better security for employees and customers, deposits guaranteed from loss or fire, counterfeit detection, enhanced balancing/reconciliations and detailed management reports.

Cashiering

To coincide with the ConnectUGA project, the Bursar’s Office will begin the transition from the 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 Bursar’s Office will then focus on moving other campus departments to TouchNet Cashiering and the Core Business Solutions product will be phased out.

Student Account Receivables

The Bursar’s Office continues to work with TouchNet to customize the electronic billing/payment system to better meet the needs of students. A future upgrade designed by the office will be performed by TouchNet and made to the sample check that is shown when students/parents are making an electronic check payment. The Bursar’s Office has received feedback that the current example is confusing and often leads to the entry of incorrect/invalid account information.