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Budget Reviews

Administrative Officer Training June 2010

Budget Reviews
What is the purpose of a Budget Review?
I. Reconciliation of obligations & commitments
II. Request for reprogramming of funding for
alternate uses as compared to Op Plan
III. Request budget reimbursements for specific
expenses covered by HQ funding
IV. Request increase in funding or return
unnecessary funding to region for
reallocation

Budget Reviews
When do Budget Reviews Occur?
Oct

Nov

Dec

Feb

Mar

Q1 Review
Actuals: (Oct 1 Dec 31)
Request: (Jan 1 Sep 30)

Full Agency Exercises


Op Plan
Mid-Year
Closeout

Apr

May

Jun

Mid-Year
Review
Actuals: (Oct 1 Mar 31)
Request: (Apr 1 Sep 30)

Jul

Aug

Sep

Q3 Review
Actuals: (Oct 1 Jun 30)
Request: (Jul 1 Sep 30)

Region/OBA Exercises
Q1 Review
Q3 Review

Closeout

CR /
Op Plan

Jan

Budget Reviews
Step 1. Reconcile
Review Open Obligation Balances
Monthly if possible; ALWAYS BEFORE the end of a
quarter
Deobligate remaining balances on obligations when
there are no additional invoices or vouchers
anticipated.

Budget Reviews
Step 1. Reconcile (cont.)
CAREFULLY REVIEW your V-Year Chart
Review Historical information for accuracy.
Review PROJECTED (actual automatically generated).
Trainee Inputs (TI) should match approved amount by Region.
Trainee and Volunteer ET Rates.
Volunteer Extensions with Special Leave.

Budget Reviews
1 Date:
2 Office:
3 Loccode:
4 Budget Yr:

FY 08 V olunteer Year Chart

26-Jun-08
Fantasia
111
08

TRAI NEE AND


VOLUNTEER STATUS

Trainee A ttrition:
Vol A ttrition Rate:
Vol Extension Rate:

1st QUARTER
2nd QUARTER
3rd QUARTER
4th QUARTER
1st QUARTER
OCT N OV DEC TOTA L JA N FEB M A R TOTA L A PR M A Y JUN TOTA L JUL A UG SEP TOTA L OCT N OV DEC

Trainees On Board - Beginning


Trainee Input
Trainees Transferring In
Trainee Early Terminations
Trainees Transferring Out
Trainees Becoming Volunteers
Trainees On Board - End of M onth

25

24

Volunteers On Board - Beginning


Trainees Becoming Volunteers
Volunteers Transfer-in/ Reinstate
Volunteers Early Terminate
Volunteers Transferring Out
Volunteer Completion of Service
Volunteers On Board-End of M on

93
0

82
0

82
0

Volunteer Years
Vol Extensions w / Special Leave

7.7%
5.2%
8.0%

0
25

25

25
25
0
1
0
0
49

24

23

23
0

77
0

77
23

99
0

5
77

257
0
0
1
0
15
241

99

98

20.1
1

1
10
82

82

23

77

72
25
0
2
0
23
72

39

510
23
0
3
0
15
515

98
0

97
0

96
0

97

96

95

42.9
1

0
40
1

72
65
0
3
0
23
111

39

38

38

37
0

801
23
0
6
0
15
803

95
0

94
37

106
0

66.9
1

94

25
106

6
99

149
65
0
5
0
60
149

25

24

1096
60
0
8
0
46
1102

99
0

98
0

98
0

98

98

91.8
4

0
25

25

98

Budget Reviews
Step 1. Reconcile (cont.)
Assess Program Factor Changes
Your Op Plan was based on specific TI & V-Year
assumptions how have the updates affected your
budget needs?
A significant decrease in program factors means you
may need to give back funding to the Region.
A significant increase in program factors means you
may need additional funding from the Region.

Budget Reviews
Step 2. Reprogram
What is Reprogramming?
Movement of funds from one budget line to another in order
to meet different needs than what was in the Op Plan.
Examples

Inflationary increases affecting supplies


Increased cost of fuel
Decreased number of staff site visits
Reduction of an IST

Budget Reviews
Step 2. Reprogram (cont.)
Reprogramming is not automatic
Request
submitted
by post

Region
makes
decision &
informs
Post

NO

Region/BAT
Review
Is $-amount
greater than
office
threshold?
CFO makes
decision &
informs
Region

YES

NO

CFO
Review
Is $-amount
greater than
CFO
threshold?

YES

Director
makes
decision

Budget Reviews
Step 2. Reprogram (cont.)
Explanations of Plan vs. Request
Any Budget line with a total year variance greater than or
less than $10K must be explained.
Avoid the following explanations
Overspent
Costs higher than anticipated
Achieved Savings

Convey what really happened to avoid follow up


questions sent from BAT and CAO.

Budget Reviews
Step 2. Reprogram (cont.)
Not everything is reprogrammable
Volunteer Medevac & Emergency leave given from
Volunteer Support
Staff Medevac given from CFO
Dependent Education (given from the Region)
PCSSO funding given from Safety & Security Office
OPATS funding
and others

Budget Reviews
Step 3. Reimbursements
In General
Reimbursements are typically costs incurred at post
which were budgeted in another Op Plan.

Regional HQ Offices
Volunteer Support
CFO
and others

Budget Reviews
Step 3. Reimbursements (cont.)
From Regional HQ Offices
Conferences & workshops for staff approved by Region
Staff international travel & shipment of effects
Reassignments
Terminations
Home Leave (approved by Region)

Dependent Education Allowance (not included in original Op Plan)


Additional funding approved by the Region to assist in
Local Compensation Plan increases
Living Allowance increases

Budget Reviews
Step 3. Reimbursements (cont.)
From Volunteer Support
Volunteer Medevac travel & care approved by OMS
Volunteer Emergency Leave approved by OSS

From CFO
Staff Medevac travel approved by Embassy (via
Regional HQ transfer)
Leave Allowance (dependent on V-Years)

Budget Reviews
Step 4. Your Request

To the Software!

Budget Reviews
Unfunded Requests (UFRs)
Never for mandatory expenses
Do not submit reimbursable requests in a UFR
Post should communicate with CAO & BAT prior to
UFR submission so it can be assessed and
planned for appropriately.
Ensure ALL costs are included when submitting a
UFR.

Unfunded Request (UFR) Template

GOOD LUCK!
We are here to assist you.
BAT for Africa

BAT for EMA

BAT for IAP

Manager:
Megan McGuire

Manager:
Jeannine Hamilton

Manager:
Judi Moss

Post Budget Analyst:


Elizabeth Nuti

Post Budget Analyst:


Danielle Eure

Post Budget Analyst:


Kelci Ibrahim

HQ Budget Analyst:
Jason Coleman

HQ Budget Analyst:
Kurtis Shank

HQ Budget Analyst:
Brittanie Paquette