This document provides instruction on how to use the FIS 193 report to identify self-supporting funds with year-end balances or deficits out of compliance with campus standards.
What is the Self-Supporting Compliance Report?
This report will identify the funds that are not in compliance with the requirement that recharge activities must operate on a break-even basis. Units must make every effort to ensure that a recharge activity does not generate a year-end deficit or surplus in excess of 15% of annual expenditures. The ratio is developed by dividing the net income or loss by the total expenditures (example below). Two ratios are included for your review, one for year-to-date and one for accumulated balance. The accumulated balance percentage is what will be reviewed by BIA for compliance reporting. The year-to-date figure is shown to see if the problem is from previous years or is continuing with the current year.
Reference: Detailed Guidelines for Recharge and Rates (Section IV-D) (PDF)
Why do we need to run this report?
The office of Budget and Institutional Analysis (BIA) must annually review the overall performance of all recharge activities. The purpose of the review is to identify activities that demonstrate signs of non-compliance and whose risk profile may have changed. BIA will focus on activities that have significant year-end surplus or deficit balances. This report will identify those activities. This must be done annually as part of the campus review process. However, this is also a useful report that can be used by the activities to monitor their balances.
How do I run this report?
This report can be found under Self-Supporting Unit Reports-Stmt of Operations-Self-Supp Compliance or FIS193.
FIS193 has two report modes. A separate FAQ is available from Accounting and Financial Services for the Statement of Operations report. For information on self-supporting activities, choose Self-Supporting Compliance Report mode. Below are explanations of the parameters to use:
- Organization/UC Fund: This report can be run by organization or by specific UC fund(s).
- UC Fund Totaling: “Total Across UC Funds” will give you one summary of all funds. For this report you will want to choose “Report UC Funds individually” to get the correct information by fund.
- Self-supporting Income Type: For the Self-Supporting Compliance Report, select “Recharge Income Only”. The results will not bring back data for income-only accounts. Units with recharges are required to be within the surplus/deficit threshold. Income-only accounts do not have this limitation. Choose “All Income” when you want to review all of your revenue generating accounts. This should be run once a year to identify revenue accounts that are in deficit regardless of type.
- Minimum Under/Over Percent: For the Self-Supporting Compliance Report, enter “15” in this field if it does not default to the 15% threshold. Funds that are in compliance will not show on this report. If you would like to see all of your funds then enter “0” (zero) in this field.
Policies and References for Self-Supporting Activities