Appendix: Forms and Reports

Fiscal Policy

https://policy.tennessee.edu/.

Financial Management

Enter and Revise Budgets

Budgeting Workbench (FMBB)

Cost Distribution by Position (PA30) allows the cost center(s) and WBS element(s) that pays for a position to be changed (that is, change the distribution of pay) during the salary budget process. Also allows salary changes for student employees only.

Request for Budget Revision (Form T-15 <https://finance.tennessee.edu/forms/>) allows the transfer of funding from one general ledger account in the budget to another. Such transfers are made so that the budget reflects the department’s anticipated expenditures more accurately.

Restricted Budget Form (Form T-1<https://finance.tennessee.edu/forms/>) allows the budget for sponsored program WBS elements to be recorded and revised.

Review and Reconcile Budget Preparation

Commitment Item Summary Report (ZSBUD_SUM)

summarizes salary budget position data by commitment item and fund (cost center or WBS element). These figures must match the proposed budget.

Employee Salary Report (ZSBUD_EMP_SALARY) provides information, including annualized salaries, for selected employees by using various selection criteria.

Position Detail Report (ZSBUD_DET) lists the positions currently budgeted in a cost center or WBS element. The report shows the employee(s) occupying each position or indicates if it is a lump-sum position.

Reconciliation Reports (ZSBUD_RECON) allow the reconciliation of salary budget and proposed budget figures to ensure that they match. If not, determine why and make appropriate corrections.

Unbudgeted Position Report (ZSBUD_UNBUDGETED_POS) provides the positions currently responsible to a cost center, but not budgeted in either a cost center or WBS element. These positions may be filled or unfilled.

Unoccupied Positions Report (Periods When Positions Are Unoccupied per Organizational Unit—S_AHR_61018869) displays all unoccupied positions for some or all selected periods for an organizational unit. Provides the number of days the position was unoccupied during the period. The report shows budgeted and unbudgeted positions.

Identify Budget Revisions

Budget Overview (FMRP_RW_BUDGET)

gives an overview of the original budget, subsequent revisions, and current budget of the selected funds or funds centers and allows the user to drill down to the budget entry documents.

Display Budget Entry Documents (FMEDDW) or Budget Change Line Items (Annual and Overall) (ZFM_BCS_BGTCHANGE) lists original and revision budget line items for the selected funds or funds centers and allows the user to drill down to the budget entry documents.

Monitor Funds (Budget Versus Actuals)

Annual Budget vs. Actuals (ZFM_BCS001D)

provides a report of budget, encumbrance, actuals, and available balance figures by fund, funds center, commitment item, or period for the selected expense or revenue funds. Users can drill down to the original documents that comprise the financial totals.

Department Ledger Report—staff benefits (ZDEPT_LEDGER) is a financial statement of a single fund. The report is divided into three sections. The Sources and Uses of Funds is a high-level summary of activity. The Description of Current Period Line Items lists documents that have posted during the month. The Budget Analysis provides a budget versus actual summary at the cost element level. Reviewing this report monthly helps departments ensure that financial transactions are appropriate, accurate, and recorded properly.

Department Ledger Report—no staff benefits (ZE_LEDGER) is similar to the ZDEPT_LEDGER report, but excludes the staff benefits commitment items. The two reports have similar submission screens and identical formats, both online and in printed form. The ZE_LEDGER submission screen excludes some of the selection criteria that apply only to WBS elements. Departments should not use this report for any fund that funds its own staff benefits. Funds that are centrally funded for staff benefits expenses are funded (budgeted) for these expenses only at the end of the fiscal year. The ZE_LEDGER reflects the amounts still available in the budget during the year more accurately than the ZDEPT_LEDGER report.

Overall Budget vs. Actuals–Department (ZFM_BCS002D) provides a budget versus actuals report of selected restricted funds. Typically used to show a cumulative financial summary, it can be pivoted to show encumbrances and actuals by the fiscal year as well. This report shows budget, encumbrance, actuals, and available balance figures by fund, funds center, commitment item, period, or fiscal year. Users can drill down to the original documents that compose the financial totals.

Restricted WBSE Fiscal Year Report (ZFWBS011) is intended to assist department heads in monitoring the fiscal-year activity of all restricted WBS elements for which the faculty members in their department are listed as principal investigator in IRIS. The report includes all types of restricted WBS elements, including gifts and sponsored programs, and divides the fiscal-year activity into direct and F&A costs.

Salary Budget Position Comparison Report (ZSBUD_POS_COMPARE) is used any time of year to list changes to positions in the selected funds center, cost center, or WBS element. This report is used to account for changes in employee FTE.

WBS Element Summary (ZFM_WBS_Summary) provides a one-page expenditure analysis of a single restricted fund administered in the department and lists an additional estimated direct cost left to spend based on the obligated amount.

Monitor Cost Centers (Long-Range Trend Analysis)

Cost Centers: Fiscal Year Comparison (S_ALR_87013624)

provides a 3-year comparison by cost element, with percentage and amount variance between years (a 1-year, 4-quarters comparison also exists).

Reconcile or Project Payroll Amounts

Additional Pay List (ZQR_EXTRA_PAY)

lists detail by person of this type of pay for the selected cost center(s) or person(s).

Cost Center/WBS Payroll Distribution Report (ZPR_CC_WBS_DIST) lists payroll detail by person for specified periods, funds, and funds center selections to reconcile with posted amounts. The report details the payroll charges posted to a paying cost center or WBS element. These charges should be checked against an employee’s scheduled pay or time reported while reconciling the departmental ledgers.

Detailed Check Register (ZPR_DETAIL_CHECK_REGISTER) lists the gross and net amounts paid by check and direct deposit on the current payroll to employees administratively responsible to the cost center. A copy of the register is included in the distribution packet sent with each payroll. Departments must also generate this report 2 days before payday to verify that the individuals listed are employees and the amounts paid are appropriate.

Payroll Encumbrance Detail Report (ZPR_PAYENCUMB_DETAIL) shows the detail of posted payroll encumbrance amounts by individual per the selected report period and funds. Because payroll encumbrances are calculated based on the individual’s expected future employment, the encumbrance adjustments posted in a period may not correspond with actual pay data for the same period. The report must be generated by either monthly or biweekly payroll type and can be run only for a past pay period. Special unscheduled payments, like overtime for biweekly employees, are not included in this report.

Payroll Encumbrance Projection Report (ZPR_PAYENCUMB_PROJEC) lists by person a fresh calculation of payroll encumbrance amounts, typically for future pay periods, including any recent payroll changes.

Recurring Pay List (ZQR_RECUR_PAY) lists detail by person for this type of pay for selected cost center(s) or person(s).

Find a Posted Activity for Complex Criteria

All Postings (FMRP_RFFMEP1AX)

lists posted activity for any posting period for complex selection criteria (fund, commitment item, type of activity, and so forth). Users can drill down on any figure to the original document. The resulting list can be sorted, subtotaled, and searched according to complex criteria and can be printed or downloaded. Users can establish and save display layouts and selection variants for later re-use.

Commitment/Actual Totals (FMRP_RFFMTO10X) lists a summary of posted activity for complex selection criteria. This report is similar to the All Postings report, but at a summary level. Users can drill down from the Totals Records report to the All Postings report.

Review Commitments

Commitments and Funds Transfers (FMRP_RFFMEP1OX),

executed with selection variant /OUTST.ENCUM [add the fund or funds center criteria], lists outstanding commitments charged on the selected funds. Users should review this list for obsolete commitments and contact the purchasing department of the campus or institute to close them. (Departments must take action to close purchase orders and requisitions, even at the end of a fiscal year. Only the owner of the PO or requisition can have an outstanding commitment closed.)

Designate Alternate Approver in IRIS

Departmental User Request (ZSEDEPTAUTH000)

allows an alternate approver(s) to be designated in IRIS for the department’s financial and human resources transactions.

Human Resources/Payroll Actions

Hire an Employee, Student, or Laborer

Hire or Pay Casual Laborer

is used to hire a casual laborer (independent contractor) or pay a casual laborer if he or she has been paid previously. A casual laborer is someone who works for the university for 3 or fewer days. Each time the person is paid, a new

I-9

Initial Hire/Rehire of Employee is used to hire or rehire a person who was previously an employee. In an initial hire, the person has not been associated with the university. In a rehire, the person has been associated with UT, but is in a “withdrawn” status. This form works in conjunction with the Personal Data Form (see below).

Record a Friend/Pending EE/Guest Traveler Request (ZPHRRECORD000) is used to record a person as a friend, record a pending employee, or enter a person as a guest traveler. A friend has a nonpaying association with the university, including volunteer, guest traveler, clinical, nonclinical, affiliated, and honorary. A pending employee is a person whose employment association with the university will begin at a future date, but who has need of certain university facilities or e-mail before his or her employment date. A guest traveler is a person who will be reimbursed for travel expenses but will not otherwise be compensated by the university. A person with a special appointment who will be paid via the Additional Payment form is not entered with this form since he or she will be paid by the university.

Student Assistant Short Form is used to hire student assistants who will hold only one position. The form allows departments to hire several student assistants on a single form. A W-4 form and I-9 documentation for each student hired must accompany this form. This form can only be used for an initial hire, not a rehire.

Change Employee Data, Including Additional Pay and Recurring Pay

Additional Pay (ZPADDPAY000)

is used to request or change additional nonrecurring payments, for example, awards, extra-service pay, and evening- and summer-school payments. More than one type of additional pay may be processed in a single request.

Personal Data Form (https://iris.tennessee.edu/forms/human-resourcespayroll-forms/) is used to record or change an employee’s personal information (name, address, residence status, and education). This form must be completed for all new hires.

Personnel Change Form (https://iris.tennessee.edu/forms/human-resourcespayroll-forms/) is used to record changes that may occur in a person’s status while employed at the university. These changes may be transfers to different positions, adding a position or removing a position, changes in tenure status or, in the case of Agricultural Extension staff, corporate function assignment changes.

Personnel Change Request (ZXFERCHGLOA) is used to request pay or funding changes, percent-time changes, or work-schedule changes for employees. It is also used to place an employee on or return from a leave of absence. A pay change is a change in the amount an employee is paid, for example, merit increases, state-mandated increases, leaves of absences, CPS increases, and changes in percent of time. A funding change is a change in the source of funding for the employee’s pay, for example, changes in the cost center/WBS element(s) charged for an employee’s pay or changes in the amount each cost center or WBS element is charged. A percent-time change is a change of the employee’s total percent of effort, for example, changing from 75 percent to 50 percent. A work-schedule change involves modifying the employee’s scheduled workdays, for example, changing from a Monday through Friday, 8-hours-per-day schedule to a Tuesday through Saturday, 8-hours-per-day schedule. A leave of absence may be with or without pay. More than one type of change may be requested for an employee. Other changes include to transfer Friend to Pending, change Corporate Function (replaced the Corporate Function Supplemental Form), change tenure, and promote/transfer a Friend.

Create or Change a Position

Create/Change Position (ZPPOSITION000)

is used to request the creation of a new position or to request some type of change to a position, for example, change title or funding source. This form is also used to request that a position be made obsolete. New student assistant positions do not have to be created unless such positions do not already exist in the department. Except under specified circumstances, all other positions should be occupied by only one employee at a time.

Terminate an Employee or Friend

Termination Request (ZPEMP000)

is used to record a termination for an employee (including student assistants) who will no longer be working for the university. This form is also used to end the association of a friend to the university. Whether the employee has retired, taken a job elsewhere, quit without notice, or is deceased, a termination action must be requested. Corrections to a termination, such as modifying the termination date or correcting a quota compensation amount, may be made with this transaction.

Record Time Worked—Employee

Departments

that do not use

IRIS Employee Self-Service (ESS) or Kronos for recording time worked for salaried and biweekly employees should use paper forms for documenting time worked and then enter the information in IRIS. The paper time reports below, found on the IRIS website, are suggested forms for recording time for such employees.

Biweekly Employee Time Sheet (https://iris.tennessee.edu/forms/human-resourcespayroll-forms/) should be used for recording hours worked and hours absent for employees paid through biweekly payroll. A time sheet should be completed for each position or cost center/WBS element in which the employee works.

Monthly Employee Time Sheet (https://iris.tennessee.edu/forms/human-resourcespayroll-forms/) should be used for reporting deviations from the normal work schedule, such as annual leave, holidays, and administrative closing. A monthly time sheet should be completed for each position or cost center/WBS element in which the employee works. For employees paid monthly, nonduty hours must be entered for 12-month faculty, executive/administrative/professional (exempt), and hourly no input (nonexempt).

Note: For monthly paid nonexempt staff, only hours worked in excess of scheduled hours and nonduty hours, for example, leave and other absences, must be recorded in IRIS. All nonexempt employees, however, should record all hours worked plus nonduty hours on a time sheet or similar document each month.

Record or Change Time Worked in IRIS

Payment of Banked Comp Time Form

initiates the process to pay an employee for banked accumulated compensatory time while the employee is in active status. This form is used to pay such time when an employee transfers to another UT department. Use the Termination form to request payment of banked compensatory time to be paid at termination (see above).

Quota Correction initiates the process for changes to an employee’s time quota balance (banked compensatory time, annual leave, sick leave, sick leave bank, and personal leave).

Record Biweekly Time in IRIS (ZCAT) is used to enter in IRIS hours worked and hours absent for employees paid through biweekly payroll. All hours worked should be recorded.

Record Monthly Time in IRIS (ZCAT) is used to enter in IRIS deviations from the normal work schedule, such as annual leave, holidays, and administrative closing. For 12-month faculty and executive/administrative/professional (exempt), enter nonduty hours, for example, annual leave, sick leave, holidays, and administrative closing. For monthly paid nonexempt staff, only hours worked in excess of scheduled hours and nonduty hours, for example, leave and other absences, should be recorded in IRIS. Do not record regularly scheduled hours.

Reconcile Payroll to Departmental Ledgers

Cost Center/WBS Distribution Report (ZPR_CC_WBS_DIST).

See “Financial Management,” above.

Detailed Check Register (ZPR_DETAIL_CHECK_REGISTER). See “Financial Management,” above.

Transfer Pay between Cost Centers and/or WBS Elements

Salary Transfer Voucher (STV)_ Request (ZPSTV000 )

9/12 adjustment. Used to redistribute the difference between the 1/12th amount paid each month and the 1/9th worked each month between cost centers/WBS elements for 9-month employees.
Terminal leave. Used to redistribute terminal leave payments made to employees. Terminal leave payments are lump-sum payments for remaining annual leave balances made to employees when they leave employment with the university.
Longevity pay. Transfer longevity pay between cost centers and/or WBS elements.
Bonus pay. Used to redistribute bonus payments made to employees.
Comp time paid. Used to redistribute compensatory time payments made to employees.
Cost center scheduled pay. Used to transfer base pay between cost centers.

Obtain Fee discounts

Fee Discount Form

records spouse and dependent children

information for fee discount purposes.

Purchasing and Contracting

Request/Justify Noncompetitive Contract or Purchase

Noncompetitive Contract Request

must be completed when departments request products or services to be excluded from competitive bidding (that is, emergency purchases, sole-source, or other nonbiddable product). The form must be approved before obtaining the product or service.

Contract for Services from a Vendor or Individual

Standard Contract Form

should be used whenever possible where a formal contract is required. Contracts for personal, professional, and consultant services must include the university’s standard terms and conditions as listed on the back of the standard form.

Pay for Services from Contracts or Informal Agreements

Request for Special Payment (Form T-27)

Is used to hire a new casual laborer (independent contractor) or pay a casual laborer if he or she has been paid previously. A casual laborer is someone who works for the university for 3 or fewer days. Each time the person is paid, a new I-9 document and new W-4 must be submitted to University Payroll.

Prove UT’s Tax-Exempt Status

Tax Exemption Certificate

should be presented to vendors at the time of purchase to show that the university is exempt from paying federal excise tax and state sales tax.

Accounts Payable

Prepay Conference and Seminar Fees

Conference and Seminar Registration Prepayment Form (Form T-30)

is used to prepay conference and seminar fees. The completed form must be received in the Treasurer’s Office (or business office of the campus or institute) 2 weeks before payment is due with the completed registration form and attached documentation identifying the fee, dates, amenities provided, and so forth.

Pay or Reimburse Moving Expenses

Moving Expenses Form (Form T-5)

must be completed and sent to the Treasurer’s Office for all moving expenses, whether paid directly to a moving company or reimbursed to an employee. The form will assist the Treasurer’s Office in identifying amounts to be included or excluded from federally taxable income.

Pay Contractors

Request for Special Payment (Form T-27).

See “Purchasing and Contracting,” above.

Travel Expense Report (Non-IRIS, Form T-6) should be used when processing travel expenses for two types of individuals: nonemployees who are being paid under a personal services contract and employees in IRIS who are in a “withdrawn” status (retirees, casual laborers, and those who have left the university but still have an affiliation that requires UT to reimburse their travel). The completed T-6, with attached receipts, should be sent to the applicable business office.

Make Advance Payments

Special Remittance and Order Form (Form T-29)

must be used when advance payment is required and an invoice is not available. Departments must complete the form, enter the required information into IRIS, and send a copy of the form to the vendor when the check is issued. Payment will be mailed separately by the Treasurer’s Office (or business office of the campus or institute). Documentation to support the items ordered must be attached to the T-29 and maintained on file in the responsible office. This form should not be used to prepay conference and seminar registration fees. (See “Form T-30,” above.)

Procurement Cards

Support Expenditures without Acceptable Receipts

Supplemental Receipt Form

must be completed when original receipts cannot be obtained for procurement-card expenditures or when receipts do not clearly list the information required by university policy. The available documentation detailing the required information (for example, order form, nonitemized receipt) must be attached to the form and filed with the monthly statements. A Supplemental Receipt Form alone does not constitute an adequate receipt.

Dispute a Transaction

Disputed Transaction Form

must be completed and faxed to the bank if the vendor does not resolve a discrepancy on the monthly statement within 30 days. The bank will issue a temporary credit until the dispute is resolved, usually within 60 to 90 days.

Report a Lost or Stolen Card

Lost/Stolen Card Notification Form

must be completed and faxed to the program administrator within 2 days of notifying the bank of a lost or stolen procurement card. The bank will block further use of the existing card and issue a new card and account number.

Change the Spending Limit

Spending Limit Change Form

must be completed by the department head to request a change in the monthly spending limits of a card and approved by the program administrator.

Petty Cash

Establish Petty Cash Fund

Petty Cash Request (Form T-2)

is used to establish or increase a petty cash fund from the Treasurer’s Office.

Reimburse Petty Cash Purchases

Petty Cash Reimbursement Request (ZAP_ENTRY)

is used to request electronic reimbursement of petty cash expenditures from the Treasurer’s Office (or business office of the campus or institute). In IRIS, select the type of invoice as Miscellaneous Reimbursement and in Petty Cash Ref enter PC-last name of the petty cash custodian. If the campus does not permit electronic reimbursement, the department needs to complete the Petty Cash Reimbursement Request (Form T-44). Itemized receipts should be attached. The petty cash custodian approves and signs the T-44; if the custodian is a nonexempt employee, the department head (or other authorized individual) must approve and sign the request. At the end of each fiscal year, either ZAP_ENTRY or a T-44 must be submitted to the Treasurer’s Office for all unreimbursed expenditures as of June 30. Also see “Entertainment,” below.

Support Petty Cash Purchases without a Receipt

Petty Cash Expense Form (Form T-4)

is used to document petty cash purchases when a receipt is not available. Employees should first attempt to obtain either a vendor’s invoice or receipt before submitting only the Form T-4 to support these purchases. Employees should take T-4s when making purchases in case invoices or receipts are unavailable.

Travel

Prepay Conference and Seminar Fees

Conference and Seminar Registration Prepayment Form (Form T-30).

See “Accounts Payable,” above.

Obtain Approval for Out-of-State and International Travel

Travel Request (Concur)

is required for out-of-state and international travel and must be approved by the appropriate individuals. The request is processed through the Concur travel system and must be approved in advance of the trip for all employees of the university. If the department head is the traveler, his or her supervisor must approve the travel. Although a Travel Request is not required for in-state travel, some campuses and institutes have the option of requiring its completion for all travel. A Travel Request is required for direct-billed airfare, unless no other expenses are being submitted for that trip.

Obtain a Travel Card

Travel card application

must be completed in the Concur travel system before receiving a UT Travel card. To obtain a card , the employee must be in good standing, approved by department and campus travel card coordinator, and reviewed training materials.

Reimburse Travel Expenses

Travel Expense Report (Concur)

must be processed in

Concur travel system for the reimbursement of travel related expenses. All required receipts must be uploaded to the electronic report, which will be electronically routed to the appropriate approver and business office.

Travel Package Itemization Form (Form T-40) is used to reimburse employees when an itemized receipt cannot be obtained for the purchase of a travel package. (The preferred receipt is an itemized receipt or statement from the vendor.) The T-40 and a copy of the online receipt must be completed and attached to the request for reimbursement.

Entertainment

Reimburse Entertainment Expenses

Petty Cash Reimbursement Request (ZAP_ENTRY)

is used to request electronic reimbursement to employees for entertainment expenses to employees for entertainment expenses. Employees who incur entertainment expenses at their official work location (not in travel status) can be reimbursed from the business office of the campus or institute petty cash funds or through the normal disbursement procedures. Reimbursement requests must be supported by an official itemized receipt or statement issued by the vendor (restaurant, caterer, ticket office, and so forth). If the campus does not permit electronic reimbursement, the department needs to complete the Petty Cash Reimbursement Request (Form T-44). Itemized receipts should be attached. The petty cash custodian approves and signs the T-44; if the custodian is a nonexempt employee, the department head (or other authorized individual) must approve and sign the request. At the end of each fiscal year, either ZAP_ENTRY or a T-44 must be submitted to the Treasurer’s Office for all unreimbursed expenditures as of June 30. Also see “Petty Cash,” above.

Travel Expense Report (Concur) is used to reimburse employees who incur entertainment expenses while in travel status. The expense report is processed in accordance with normal travel reimbursement procedures. Expenses claimed must be supported by an official itemized receipt or statement issued by the vendor (restaurant, caterer, ticket office, and so forth). See also “Travel,” above.

Equipment

Record or Add Equipment

Equipment Acquisition Report (Form T-66)

is used to record equipment items the department has received at no cost, that is, donated, by assembly, or furnished by the government. The form should be used to add items to the department’s inventory that were mistakenly excluded but located during the annual inventory verification. The department (or business office of the campus or institute) should prepare the form and send it with supporting documentation (for example, the shipping document) to the Equipment Records section of the Controller’s Office.

Remove Equipment (not Surplus)

Equipment Inventory Change/Deletion Request (Form T-64)

is used to remove equipment from the university’s official inventory records in all instances except surplusing an item. Whenever equipment is disposed of, transferred, or removed from departmental custody or control, the department should send this form to the Equipment Records section of the Controller’s Office (or business office of the campus or institute). Also see “Surplus Form,” below.

Surplus Equipment

Surplus Form

is used to declare items surplus and to transfer possession to the campus or institute surplus property department (or designee). All items surplused (tagged and untagged) should be listed on the form when possession is transferred to the surplus property department (or designee). The T-64 should not be used for surplusing items (see “Form T-64,” above).

Report Missing or Stolen Equipment

Summary of Theft, Mysterious Disappearance, Burglary, or Vandalism of University Funds and Property (Form T-65)

is used to report all disappearances of equipment and is completed by campus police. The department should report a loss of equipment to the campus police department (or business office if the campus has no police department). Campus police will send the T-65 to Audit and Compliance to summarize losses by campus each month.

Verify Inventory

Equipment Inventory Verification Report

lists the department’s tagged and untagged equipment and is used by departments in the annual verification of movable equipment inventory. The department may generate this list for each cost center.

Receiving and Depositing Money

Prepare Deposits (not IRIS)

Report of Departmental Collections (Form T-33)

must be prepared by departments that are unable to enter deposit information in IRIS. A T-33 is prepared for each deposit and forwarded to the appropriate campus or institute office for processing and posting to official university records.

University Receipt Book (Form T-43) is one approved method for recording money received by the department. The other methods include online receipting system, cash register; or by another method approved by the campus internal audit department.

Shortages, Property Losses, and Fraud