91¶ÌÊÓƵ

Description:
This procedure supplements the University policies on budget reconciliation and provides
members of the Facilities Management Department with a process to follow when reconciling
monthly budget(s) and viewing monthly reports.

References/Sources:
PPM 5-3 Receipt and Deposit of Funds
PPM 5-4 Establishment of Accounts and Receipt of Funds
PPM 5-10 Audits
PPM 5-25b Requisition Preparation and Processing
PPM 5-25i Purchasing Cards
Memorandum for Bidding Policy

Definitions:
Account Managers: Facilities Management individuals who manage accounts for their respective
area or function.
Documentation of Expenditures: Receipts, invoices, statements etc. which indicate expenditures
of funds using University accounts.
Reallocation: To move funds from one account/index to another.
Requisition: A form used to initiate the procurement of supplies and services. Requisitions are
not purchase orders and shall not be used or represented as such.
Reconciliation: Accounting term which indicates that a balance has been made on a budget. 

Responsible Parties:
Facilities Management Director of Business Services and Budget Clerk are responsible for
enforcing these procedures.

Procedure:
Facilities Management (FM) personnel will adhere to University financial policies when
reconciling budgets.
FM account managers will provide copies of documentation of expenditures for all financial
transactions, excluding purchasing card receipts, to the appropriate budget clerk on the same date
as approval for payment.
The FM Budget Clerk or Project Assistant will reconcile FM accounts each month. The budgets
will be reconciled no later than the last business day of the following month. The following items
will be reviewed when preparing monthly budget reconciliations:

A. REPORTS
After the 5th business day of each month, the FM Budget Clerk or Project Assistant will
log into Crystal Reports to generate and print reports for each Banner Org which they
oversee. The following reports will be utilized when reconciling FM budgets:
Financial Summary Report
The Financial Summary report provides a total dollar amount for each Banner Org used
by University entities.
Current Month Transaction Report (CMTR)
Current Month Transaction Report (CMTR) is the monthly transaction report reflecting
the purchase of each item listed in the Financial Summary. This report reflects a
breakdown of all activity on the account.
Telecommunications Report
The Telecommunications Report reflects the charges made to accounts for
telecommunication services.
Security Report
The Information Technology Division will update access to University financial reports
according to employee status and job position. This report provides information
concerning employee access to financial reports.

1. How to Generate, Print and Review the Financial Summary Report
a. Navigate to https://crystal.weber.edu and log in using your 91¶ÌÊÓƵ username and
password. 
b. On the Crystal Reports home page, click on “Document List”
c. Click on “Public Folders.”
d. Click on “Finance Month End Campus Access.”
e. Right click on “Financial Summary by Org (48)” and select “Schedule”
f. Select “Parameters” and input the parameters of the desired report (e.g. Banner
Org, month, fiscal year).
g. Click “Schedule.” After a few moments, click on the refresh button at the top
right of the screen (within Crystal Reports, not the browser), until the “Status” of
the report changes to “Success.”
h. Export the document to a PDF then print the report.
i. Look for trends and anomalies (e.g. deficits, unusual amounts, etc.).
j. If anomalies are found, resolve and ensure there is an explanation.

2. How to Generate, Print and Review the Current Month Transaction Report
a. Navigate to https://crystal.weber.edu and log in using your 91¶ÌÊÓƵ username and
password.
b. On the Crystal Reports home page, click on “Document List”
c. Click on “Public Folders.”
d. Click on “Finance Month End Campus Access.”
e. Right click on the “Current Month Transaction Report” report and select
“Schedule.”
f. Select “Parameters” and input the parameters of the desired report (e.g. Banner
Org, month, fiscal year).
g. Click “Schedule.” After a few moments, click on the refresh button at the top
right of the screen (within Crystal Reports, not the browser), until the “Status” of
the report changes to “Success.”
h. Export the document to a PDF then print the report.
i. Look at the accounts that begin with‘7’ and identify and highlight those
transactions that require back up documentation. A list of transactions needing
back-up documentation may include:
• I0xxxxxx - Any kind of invoice
• F00xxxxx - Various receipts from key deposits, locker deposits,
reimbursements, etc.
• BKxxxxxx - Any purchase from the 91¶ÌÊÓƵ Bookstore
• J00xxxxx – Various journal entries
• TL000xxx - Items related to the monthly telephone report
• ID00xxxx - Often related to Gas/Oil/Grease/etc. for vehicles

j. Number each highlighted item.
k. Gather documentation of expenses for each numbered item and write the
corresponding number on the documentation in the lower right hand corner.
l. Missing documentation will be reported to the Associate Vice President for
Facilities and Campus Planning and to the Director of Facilities Business Services
on a monthly basis. 

3. How to Generate, Print and Review Telecommunications Report
a. Navigate to https://crystal.weber.edu and log in using your 91¶ÌÊÓƵ username and
password.
b. On the Crystal Reports home page, click on “Document List”
c. Click on “Public Folders.”
d. Click on the “Telecommunications” folder.
e. Right click on the “Departmental Usage” report and select “Schedule.”
f. Select “Parameters” and input the parameters of the desired report (e.g. Banner
Org, month, fiscal year).
g. Click “Schedule.” After a few moments, click on the refresh button at the top
right of the screen (within Crystal Reports, not the browser), until the “Status” of
the report changes to “Success.”
h. Export the document to a PDF then print the report.
i. Ensure that the number of active extensions for the account is accurate, and that
the extensions are associated with the appropriate index.
j. Check the long-distance calls and look for excessive use. If excessive charges are
found, resolve and ensure there is an explanation.
k. Attach all telephone reports to the monthly Current Monthly Transaction Report
(CMTR), as the total cost for telephones is found in the CMTR and requires back
up documentation.

4. How to Generate and Print Security Report
The Director of Business Services, Budget Clerk or designee will review the report to
ensure that the persons who have access to University financial reports are
appropriately matched to employment and position status. A newly updated employee
list of FM personnel may be requested from Information Systems and Services
Department (ISS).
a. Navigate to https://crystal.weber.edu and log in using your 91¶ÌÊÓƵ username and
password.
b. On the Crystal Reports home page, click on “Document List”
c. Click on “Public Folders.”
d. Click on the “Audit Manager” folder.
e. The report must be scheduled to be run. Right click on the “Security” report and
select “Schedule.”
f. Select “Parameters” and input the parameters of this report.
g. Click “Schedule.” After a few moments, click on the refresh button at the top
right of the screen (within Crystal Reports, not the browser), until the “Status” of
the report changes to “Success.”
h. Export the document to a PDF then print the report.
i. Compare the access list against current position and status listing for FM
employees obtained from ISS. 
j. The Director of Business Services, Budget Clerk or designee will note any
changes made in employee positions as it affects the employee’s access, then
report the change to the Information Technology Division (801) 626-7889.
k. The Budget clerk will scan the report with any notes and changes in employee
status and send it to the FM Systems Analyst, the FM Building Access Manager
and FM Customer Service Representative via email.
l. Identification badges from separating employees should be returned to the FM
Business Office and reconciled with the employee status report.

B. PURCHASING CARDS (P-CARDS)
P-cards are reconciled separately from the monthly budget. A basic summary of P-card
responsibilities is addressed below:
1. The FM Director of Business Services, FM P-card Clerk or their designee will print a
cardholder’s statement to reconcile each month.
2. The cardholder will gather all documentation of expenditures for the P-card
statement. All P-card receipts are to be turned in to the FM Director of Business
Services, FM P-card Clerk or their designee for complete reconciliation of P-card
statements within 30 days after the end of the month.
3. Receipts are to be kept for everything purchased and must list the business purpose
for the purchase.
4. Purchases for gift cards awards must be recorded on a log and signed by the person
who received the gift card. The log will be submitted as part of the documentation of
expenditures for P-cards.
5. Documentation of expenditures for P-cards expenses is to be kept on record for four
years.
6. The Director of Business Services, FM P-card Clerk or their designee may scan
receipt records and provide them on demand. (Scanning P-card receipts must be
approved by the Director of the Purchasing Department). If the Director of Business
Services, FM P-card Clerk or their designee desires to have one year in paper, all
receipts from the previous four years may be scanned. If these records are kept
electronically, the reports will be backed up regularly.
7. The Director of Business Services, FM P-card Clerk or their designee will maintain
records of reconciled statements.

C. RECEIPTS AND DOCUMENTATION OF EXPENDITURES
Documentation of expenditures for all purchases is required. Documentation of expenditures
will be gathered and turned in to the FM Director of Business Services or designee for the
final monthly report.
1. FM personnel making purchases will keep all the receipts and invoices for
documentation of expenditures. 
2. FM individuals making purchases will ensure that receipts are annotated with the
purpose of the purchase. The receipts need to have descriptions (i.e. food purchase:
name of individual who was hosting and a completed hosting document).
3. Gift cards will have a log with printed names and signatures of the awarded
individuals. Gift card receipts will be attached to the log.
4. Documentation of expenditures will be turned into the account manager before the
end of each month for shop budget reconciliation.

D. PURCHASES AND TRANSACTIONS OTHER THAN BY P-CARD
FM departments may have expenses which did not utilize P-cards. Common expenses
and procurement of documentation of expenditures will be handled in the following
manner:
1. Mail Services
Mail Services does not send out receipts. Check records in Banner and Crystal Reports
from previous months to identify mailing trends. If the reports show a significant
fluctuation from normal mailing expenditures, contact the Mail Center to get a record of
expenses. Annotate large mailings on the report received from Mail Services (e.g. holiday
mailings, large projects, special fliers etc.).
2. Printing Services
Gather receipts for any printing expenses for Facilities Management. Keep receipts for
documentation of expenditures and justification of expenses. Identify the reason for
purchase on the receipts.
3. FM Expenses and Work
For FM expenses and work, write to the side of the report the reason the work was done
and the nature of the work (new paint, new carpet for carpentry shop etc.). Check for
accuracy of the charges to correct accounts. This information may be looked up by work
request number.
4. Freight/Drayage
Freight and drayage expenses are processed by Receiving and Distribution. The Director
of Business Services, FM Budget Clerk or their designee will contact the Receiving and
Distribution Office to obtain receipts. If the reports show a significant fluctuation from
normal freight or drayage expenditures, obtain an expenditure report from the Receiving
and Distribution manager.
5. Fuel Expenses
Fuel purchases at the campus fuel pumps are not documented with receipts. The Fleet
Manager will email or send a copy of the Fuelman Gas Card Statement to the FM Budget
Clerk each month. The Budget Clerk will compare these reports with the CMTR purchase
amounts per vehicle and ensure the correct Banner Org was used for fuel purchases. A
personal identification number is used by individuals who make fuel purchases so that
frequency of fueling may be connected with a specific person. Discrepancies will be 
rectified with the FM Director of Business Services, FM Fleet Manager, and appropriate
account manager.
If the report is not received, the FM Budget Clerk will contact the Fleet Manager. The
Fleet Manager should email a copy of the statement between the 15th and the 20th of each
month which reflects the previous month of fuel use (e.g. report sent in November will
reflect fuel expenses from October).
6. Scrap Metal
Proceeds from scrap metal and other donated materials must be immediately delivered to
the Facilities Management Business office (FMBO) for deposit into FM accounts. The
proceeds will be reconciled with a Daily Cash Report. Receipts from deposits will be
turned into the FM Budget Clerk.
7. Technological Items
The account manager will check that serial numbers for technological items are recorded
and a purpose for the purchase is annotated on the receipt. The individual who is
receiving the electronic item will acknowledge receipt of the item by signature in a
logbook maintained by the Director of Business Services or designee.
8. Daily Cash Reports
The Daily Cash Reports for the month must match the deposit transactions in the Current
Month Transaction Report. The Director of Business Services, FM Budget Clerk, or
designee will review the copies of the reports found at the front desk and compare them
with the figures found in the Current Month Transaction Report. Any discrepancies will
be investigated and resolved.
9. Bookstore/University Dining Purchases
The account manager will collect all bookstore and food purchase receipts for their area
or shop. When making purchases from the 91¶ÌÊÓƵ Bookstore or food services, all receipts
will be kept and turned into the FM Budget Clerk for the final monthly report.
10. Materiel
In order to verify all materiel is properly accounted for, a report will be automatically
generated listing all materiel received for the past month. The materiel listed in the report
will be cross-referenced and verified against Purchasing Card (P-card) receipts and
Purchase Order (PO) invoices by the FM Director of Business Services, FM P-Card
Clerk, or designee.
11. Requisitions
Requisitions are requests for purchases sent through the University Purchasing
department. FM personnel must have documentation of expenditures to support and
justify every requisition. 
Approval levels are set by each org in conjunction with Accounting Services, who
maintains a spreadsheet detailing the approval levels for each org.
Requisitions will be managed according to PPM 5-25b Requisition Preparation and
Processing. They will be recorded as encumbrances in Crystal Reports. The Purchasing
department will send a green form to FM which shows that the requisition was converted
to a purchase order. This allows the account manager to address the “encumbrance”
status. The purchase order will then be executed. An invoice for payment of the purchase
order will be sent to the Purchasing department.
Account managers will submit only paid invoices to be attached to the final monthly
report. Requisitions or purchase orders are considered incomplete purchases and
therefore will not reflect accurate charges in the final monthly report. Invoices will be
collected for requisitions to be completely reconciled. Invoices will be available through
Banner if they were not received directly by the FM entity. Contact the Purchasing
department if there are discrepancies or missing invoices.
12. Project Requisitions
Project Managers will review requisitions for their individual projects. The Campus
Planning and Construction (CPC) director may check the Crystal Report to ensure
accountability.
If the purchase exceeds the designated thresholds shown below, the following approvals
will be obtained:
- Over $5,000 needs approval from the CPC Director
- Over $15,000 needs approval from the Project Manager if the Project Assistant
enters the requisition.
- Over $30,000 needs approval from the Associate Vice President for Facilities and
Campus Planning
- Over $100,000 needs approval from the Vice President of Administrative
Services

E. BUDGET RECONCILIATION FINALIZATION
1. Staple together the Financial Summary Report, the CMTR, Telecommunications
Report and the Security Report.
2. Attach all documentation of expenditures of purchases.
3. Reconciliation of the budget will be completed no later than the last business day of
the month. The reconciled budget and all documentation will be submitted to the FM
Budget Manager.
4. The Budget Manager will keep FM reports for each fiscal year in a separate folder.
These reports will be filed at the FM Business Office and available for review at any
time.