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Research Accounting & Analysis University of Washington
Operational Performance Dashboard
As of June 2005 Quarter 4 - Fiscal Year 05
Grant and Contract Accounting Mission
As a professional accounting team, our mission is to provide support to the UW Research Community by proactively delivering consistent, accurate and timely financial products and services. We anticipate
and creatively respond to the needs of our customers through collaboration and commitment to continuous improvement.
Management Accounting and Analysis Mission
Our mission is to craft a department that anticipates and is responsive to the costing and other informational needs of the campus community. Enhance services by collaboratively analyzing and developing data,
methodologies, and policies to maximize flexibility for academic departments while complying with governmental regulations.
Key processes include: Prompt New Award Setup, Accurate Reporting, Timely Invoicing, Full Compliance, Responsible Cash Management,
Efficient Recharge Accounting Oversight, Comprehensive Develop and Negotiate Indirect Cost Rates (F&A)
For questions about this report, please contact: Vincent Lau, vlau@u.washington.edu, (206) 616-4912
Revised Date: 12/21/2005
Research Accounting and Analysis
National Benchmark Efficiency
8.0
7.0 7.06.5
6.05.4 5.7
5.24.7 5.0 5.0
0.0
1.0
2.0
3.0
4.0
5.0
6.0
7.0
8.0
9.0
1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004
Good 0.75%
0.35%
0.65%0.60%
0.30%
0.00%
0.10%
0.20%
0.30%
0.40%
0.50%
0.60%
0.70%
0.80%
FY 200275'th
percentile
FY 200225'th
percentile
FY 2002Median
FY 2002Mean
FY 2002UW
Good
4.29
3.44
4.55
3.58
00.5
11.5
22.5
33.5
44.5
5
Value / Importance of Service Effectiveness of Service
Average RAA
Good
Post-award Administrative Costs as a % of Total Sponsored Project Costs (New Benchmark study beginning Fall 2005, data available Spring 2006)
2003 Dean’s Report
Hours Required to Manage One Budget, FY 1993-2004 New Budget Setup
Number of Days to Setup New Budgets in GCA only GCA target = 1 day
0 0 0 0
1
2
1
3
2 2
6
3
1
0
2
4
6
8
10
Jun-04 Jul-04 Aug-04 Sep-04 Oct-04 Nov-04 Dec-04 Jan-05 Feb-05 Mar-05 Apr-05 May-05 Jun-05
Num
ber o
f Cal
enda
r Day
s
Good
2003 UW Support Services Assessment Report* (Average represents Office Ratings from 2003 SSA
on a satisfaction scale rating of 1-5)
*A biennial assessment process administrative units.
RAA Operational Performance Dashboard - University of Washington Vincent Lau vlau@u.washington.edu
2
Research Accounting and Analysis Operational Performance Dashboard
As of JUNE 2005 Quarter 4 - Fiscal Year 05
Process / Measure Current Output Target Target-
Output Process / Measure Current Output Target Target-
Output
Customer Perspective Financial Perspective 1) NEW BUDGETS Average number of days from receipt of award in OSP to notification of budget number received by Principal Investigator from GCA. * †
12days Jun 05
12 days
No gap
10) BILLING Cumulative grant expenditures not invoiced. (Measure to be updated Feb05 using new receivables info)
$6.3 M Jun 05 $2.0M $4.3 M
2) CUSTOMER SATISFACTION 2003 Dean’s Report (UW SSA Report). Measures university support services based on value/importance of service and effectiveness of service.
Above UW
Average (2003)
UW average No gap
11) AGED RECEIVABLES Percent of aged receivables outstanding more than 150 days overdue. †
19.1% Jun 05 15.0% 4.1 %
3) RTE Number of days to process Request to Transfer Expenditures (RTEs) submitted by departments to GCA. †
4.7 days Jun 05 4 days 0.7
days
12) TOTAL UNCOLLECTED A combination of billing (#10) and aged receivables (#11). The amount of award dollars owing to the university. * (Measure to be updated Feb05 using new receivables info)
$30.6M Jun 05 $33M No gap
4) CLOSINGS Number budgets expired more than 150 days and not closed.
Jun 05 13) DHHS Potential liability from DHHS Awards that are closing Sept 30/2005
$51k Q3–05 $0 $51k
5) RECHARGE CENTERS Average number of MAA days + Combined MAA / Dept days to prepare, review, and approve proposals. Three targets for three levels of rate complexity.
All three within target
See graph No gap
14) F&A INDIRECT COST Percent of dollar increase from year to year (fiscal) for indirect-cost recovery. Rolling 5-year average.*
9.5% Q4–05 5.0% No gap
Internal Business Process Perspective Learning and Growth Perspective 6) CASH APPLIED Percent of cash applied to budgets. * Future measure will display 12 month rolling average. (Measure to be updated Feb05 using new receivables info)
36 days Jun 05
15 days 21 days 15) STAFF SATISFACTION
2003 Highly Satisfied Employees 55%
(2003) 42% No gap
7) FSR’s Percent of final (and interim) Financial Status Reports (FSRs) completed within 90 days of budget expiration. †
41.0 % Jun 05 85.0% 44.0 % 16) CULTURE & DIVERSITY
2003 Culture - Diversity 77%
(2003) 90% 13%
8) FEC’s Faculty Effort Certificates (FECs) overdue. †
6.5% Q2-05 3.0% 3.5% 17) TRAINING & KNOWLEDGE
2003 Training & Knowledge 77%
(2003) 90% 13%
9) COST SHARE Number of budgets expired more than 90 days with unmet cost sharing. *†
111 Jun 05
30 budgets
81 budgets
* Measure is on FM Dashboard. † Rolling 12-month average; all days are calendar days
RAA Operational Performance Dashboard - University of Washington Vincent Lau vlau@u.washington.edu
3
RAA Operational Performance Dashboard - University of Washington Vincent Lau vlau@u.washington.edu
4
ACRONYM DEFINITION
Additional definitions maybe found here: HTUhttp://www.washington.edu/research/guide/glossary.htmlUTH
Cost Share Cost Share
Cost sharing is the portion of project or program cost not borne by the sponsor. It is the University's share of the cost of research. FEC Faculty Effort Certification
Faculty effort is the time that faculty spend on instruction, research, patient care, administration, etc., which is compensated by the University of Washington. (FEC) reports are forms faculty complete to document:
• Effort paid from both Federal and Non-Federal sponsored projects, which include grants and contracts. • Cost sharing performed on Federal and Non-Federal sponsored projects, which include grants and contracts.
FSR Financial Status Reports A Financial Status Report (FSR) is a statement of expenditures sent to the sponsor of a grant or contract. It is prepared and submitted by Grant and Contract Accounting (GCA) on behalf of the Principal Investigator (PI). FSR can be further segmented by: (Federal versus non-Federal) or ( Letter of Credit versus non-Letter of Credit).
GCA Grant & Contract Accounting GCA is UW central administration office for post-award (OSP is UW central administration office for pre-award). GCA’s responsibility includes creating a budget for the award in the University financial system, completing financial reports, invoicing, collecting funds, document cost-share, and budget closing.
IDC Indirect Cost Indirect Costs (aka facilities and administrative) costs are those incurred for common or joint objectives and cannot be identified readily and specifically with a particular sponsored project.
LOC Letter of Credit In the context of GCA (Grant & Contract Accounting), LOC represents a means to differentiate FSR (Financial Status Report). A compliant completion of LOC FSR provides a favorable setting for the institution to receive expanded authorities.
MAA Management Accounting & Analysis UW central administration office responsible for setting and negotiating the University’s IDC (Indirect Cost) rate, recharge center rates, and documenting FEC forms (Faculty Effort Certification)
NEA Notice to Establish Account A NEA (Notice to Establish Account) is a form used by Office of Sponsored Programs to formally notify the Grant and Contract Accounting office to establish, extend, supplement or reduce a budget number for a grant/contract award. When a sponsor approves an award, a formal notice is sent by the sponsoring agency to the University's Office of Sponsored Programs. This notice is usually in the form of a grant or a contract. The Office of Sponsored Programs issues a Notice to Establish Account (NEA). The NEA is sent to Grant and Contract Accounting who will then establish a budget for the amount of the award.
ACRONYM DEFINITION
Additional definitions maybe found here: http://www.washington.edu/research/guide/glossary.html OSP Office of Sponsored Projects
OSP is UW central administration office for pre-award. RAA Research Accounting & Analysis
The combined organization of GCA (Grant & Contract Accounting) & MAA (Management Accounting & Analysis) Recharge Centers Recharge Centers
Recharge and cost centers are organizational units or activities that provide goods and services primarily to internal university operations and secondarily to external users, and charge the users for these services.
RTE Request to Transfer Expenditures A transfer of expenditures between budgets.
Wires Wires & Electronic Fund Transfers Wires represent the electronic transfer of funds from the sponsoring agency to University bank accounts. Wires typically take the form of an electronic fund transfer (EFT).
RAA Operational Performance Dashboard - University of Washington Vincent Lau vlau@u.washington.edu
5
(1) NEW BUDGETS
GCA Number of Days to Setup New Budgets in OSP & GCAReceipt of Award at OSP to P.I. Notification by GCA
Twelve month rolling average: 12 days
14
21
6
9
15
21
13
810 11
14
10
6
0
5
10
15
20
25
Jun-04 Jul-04 Aug-04 Sep-04 Oct-04 Nov-04 Dec-04 Jan-05 Feb-05 Mar-05 Apr-05 May-05 Jun-05
Num
ber o
f Cal
enda
r Day
s
Average OSP Time Average GCA Time Combined Target
Good
GCA Number of Days to Setup New Budgets GCA OnlyReceipt of Award at GCA to P.I. Notification by GCA
0 0 0 0
1
2
1
2
1
2
5
2
1
0
1
2
3
4
5
6
Jun-04 Jul-04 Aug-04 Sep-04 Oct-04 Nov-04 Dec-04 Jan-05 Feb-05 Mar-05 Apr-05 May-05 Jun-05
Num
ber
of C
alen
dar D
ays
Average GCA Time Target (GCA only)
Good
Effective January 2005, calculation is for business days only (excludes weekends & holidays)RAA Operational Performance Dashboard - University of Washington Vincent Lau vlau@u.washington.edu
6
(2) DEANS REPORT 2003 UW Support Services Assessment Report
FM Customer Service Survey will replace Dean’s Report in late 2005 (early 2006)
4.293.44
4.55
3.58
0
1
2
3
4
5
Value / Importance of Service Effectiveness of Service
Average RAA
Good
2003 Support services assessment report represents the comments/findings from interviews with Deans and key administrative support.
RAA Operational Performance Dashboard - University of Washington Vincent Lau vlau@u.washington.edu
7
(3) REQUEST TO TRANSFER EXPENDITURES - RTE
Number of Days to Process RTEs(12 Month Rolling Average = 4.7 days)
3.72.1
4.8 5.2
10.6
4.5 3.95.0
1.01.8
0.8 0.41.7 1.7 2.3
4.63.3
4.8 4.55.6 5.0
10.4
7.2
5.1
0.00
2.00
4.00
6.00
8.00
10.00
12.00
Jul-03
Aug-03
Sep-03
Oct-03
Nov-03
Dec-03
Jan-04
Feb-04
Mar-04
Apr-04
May-04
Jun-04
Jul-04
Aug-04
Sep-04
Oct-04
Nov-04
Dec-04
Jan-05
Feb-05
Mar-05
Apr-05
May-05
Jun-05
Num
ber o
f Cal
enda
r Day
sGood
Total Number of RTEs per Month
727
510 528648
369
607
438544 575 569 545
620 587 587468
619488 445 419 464
662547
689
954
0
200
400
600
800
1000
Jul-03
Aug-03
Sep-03
Oct-03
Nov-03
Dec-03
Jan-04
Feb-04
Mar-04
Apr-04
May-04
Jun-04
Jul-04
Aug-04
Sep-04
Oct-04
Nov-04
Dec-04
Jan-05
Feb-05
Mar-05
Apr-05
May-05
Jun-05
Note: March 2002, implemented $250 materiality threshold for total deficits or total cash.
RAA Operational Performance Dashboard - University of Washington Vincent Lau vlau@u.washington.edu
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(4) CLOSINGS
Backlog (cumulative) of Budgets NOT ClosedBudgets have expiration date > 150 days
2037 1935 1949 17342109
1821 20572419 2462 2482
2768 2867
0
500
1000
1500
2000
2500
3000
3500
Jul-04 Aug-04 Sep-04 Oct-04 Nov-04 Dec-04 Jan-05 Feb-05 Mar-05 Apr-05 May-05 Jun-05
Num
ber o
f Bud
gets
Good
Closings
141222
129 123
479
158
324394
6297
357
8134
324
115
338
104
446
8832 19
77 71
-18-100
0
100
200
300
400
500
600
Jul-04 Aug-04 Sep-04 Oct-04 Nov-04 Dec-04 Jan-05 Feb-05 Mar-05 Apr-05 May-05 Jun-05
Num
ber o
f Bud
gets
Budgets Expired Budgets Closed
Budgets Expired = only budgets with expiration date of 150-180 days prior (eg. Jun05 = budgets w ith expiration date betw een Jan 1st - 31st, 2005)Budgets Closed = budgets with expiration date > 150days that have been closed this monthBacklog (cumulative) = Budgets Expired - Budgets Closed
RAA Operational Performance Dashboard - University of Washington Vincent Lau vlau@u.washington.edu
9
No rates were reviewed in FY05-Q3 due to the transition of personnel.
(5) RECHARGE CENTERS
Average Number of Days to Prepare, Review and Approve Recharge Center Proposals
35
06
2 2
2
0
5
21
00
25
50
75
100
125
150
175
200
FY05-Q1 FY05-Q2 FY05-Q3 FY05-Q4 FY05-Q1 FY05-Q2 FY05-Q3 FY05-Q4 FY05-Q1 FY05-Q2 FY05-Q3 FY05-Q4
EASY COMPLEXITY MEDIUM COMPLEXITY DIFFICULT COMPLEXITY
Day
s
Avg MAADays
Avg CombinedDays
Avg Dept(Center)
Target
Target = 30 daysMAA days + Combined days
Target = 45 daysMAA days + Combined days
Target = 60 daysMAA days + Combined days
Good
Number of proposals The number of proposals approved is numerically expressed at the top of each column. Number of rates within each proposal The number of rates is not expressed numerically expressed in this graph; instead it is captured in the overall complexity of the proposal.
Classifying the complexity of rates is a subjective determination based on: How many internal rates are in the proposal? Has the reviewer worked on the proposal before? Is this a new or established center? Are there significant changes from prior approved proposal? Has the person preparing the proposal worked on it previously? Is this a University-wide center?
RAA Operational Performance Dashboard - University of Washington Vincent Lau vlau@u.washington.edu
10
(6) CASH APPLIED
Average Number of Days to Apply Cash Receipts to Appropriate Budget
12
29
16 15
56
18
51
4245
139
4 510 8 6
1310
12
22
11 12
44
15
36 34 33
0
10
20
30
40
50
60
Dec-04 Jan-05 Feb-05 Mar-05 Apr-05 May-05 Jun-05 Jul-05 Aug-05
Num
ber o
f day
s
Checks Total Wires Total Grand Total Target
Good
Total Dollar Amount in Cash SuspenseSuspense items will adversely impact the average number of days to apply cash.
$6.5 $5.5$4.1 $5.0 $4.8 $4.8
$3.4$5.0 $4.1
$5.9$6.3
$6.8 $5.0$4.0 $4.7
$4.9$4.6 $5.3
$1.4 $1.5$1.7
$1.7$1.1
$1.6 $0.2$2.4
$2.9
$13.9 $13.4 $12.6$11.6
$9.9$11.1 $11.2
$9.9
$11.8
0
2
4
6
8
10
12
14
16
Dec-04 Jan-05 Feb-05 Mar-05 Apr-05 May-05 Jun-05 Jul-05 Aug-05
Millions
Total $ Amou
nt in Cash Su
spen
se
$ GCA Suspense $ OSP Suspense $ Wire Suspense
Good
Number of Items in SuspenseSuspense items will adversely impact the average number of days to apply cash.
110 158 172234 220 220 167 173 211
100
162
277240 223 246
219 216
273
20
28
25 24 4249
52 61
68
230
348
474 498 485515
438 450
552
050
100150200250300350400450500550600
Dec-04 Jan-05 Feb-05 Mar-05 Apr-05 May-05 Jun-05 Jul-05 Aug-05
Total N
umbe
r of Items in Cas
h
Susp
ense
# GCA Suspense # OSP Suspense # Wire Suspense # of Items
Good
RAA Operational Performance Dashboard - University of Washington Vincent Lau vlau@u.washington.edu
11
(7) FINANCIAL STATUS REPORTS - FSR
Percent of FSR Completed by Sponsor Due DateTwelve month rolling average: 41.0 %
65% 62%
53% 53% 52% 51%
25% 29% 28%22%
29%25%
0%
20%
40%
60%
80%
100%
Jul-04 Aug-04 Sep-04 Oct-04 Nov-04 Dec-04 Jan-05 Feb-05 Mar-05 Apr-05 May-05 Jun-05
FSR
Com
plet
ed
Total% FSR Completed
Target = 85%
Good
Percent of Federal & Non-Federal FSR Completed by Sponsor Due Date
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Jul-04 Aug-04 Sep-04 Oct-04 Nov-04 Dec-04 Jan-05 Feb-05 Mar-05 Apr-05 May-05 Jun-05
FSR
Com
plet
ed
% Federal FSRCompleted
% Non-Federal FSRCompleted
Good
RAA Operational Performance Dashboard - University of Washington Vincent Lau vlau@u.washington.edu
12
(7) FINANCIAL STATUS REPORTS - FSR
Percent of FSR Completed by Sponsor Due DateTwelve month rolling average: 41.0 %
65% 62%
53% 53% 52% 51%
25%29% 28%
22%29%
25%
0%
20%
40%
60%
80%
100%
Jul-04 Aug-04 Sep-04 Oct-04 Nov-04 Dec-04 Jan-05 Feb-05 Mar-05 Apr-05 May-05 Jun-05
FSR
Com
plet
ed
Total% FSR Completed
Target = 85%
Good
Total FSR Due versus Completed
0
50
100
150
200
250
Jul-04 Aug-04 Sep-04 Oct-04 Nov-04 Dec-04 Jan-05 Feb-05 Mar-05 Apr-05 May-05 Jun-05
FSR
Com
plet
ed
Total# FSR Due
Total# FSR Completed
Good
Percent of Federal & Non-Federal FSR Completed by Sponsor Due Date
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Jul-04 Aug-04 Sep-04 Oct-04 Nov-04 Dec-04 Jan-05 Feb-05 Mar-05 Apr-05 May-05 Jun-05
FSR
Com
plet
ed
% Federal FSRCompleted
% Non-Federal FSRCompleted
Good
Percent of LC & Non-LC FSR Completed by Sponsor Due Date
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Jul-04 Aug-04 Sep-04 Oct-04 Nov-04 Dec-04 Jan-05 Feb-05 Mar-05 Apr-05 May-05 Jun-05
FSR
Com
plet
ed
% LC FSRCompleted
% Non-LC FSRCompleted
Good
RAA Operational Performance Dashboard - University of Washington Vincent Lau vlau@u.washington.edu
13
Begin data collection of LC
vs. Non-LC
(7) FINANCIAL STATUS REPORTS - FSR
Percent of FSR Completed by Sponsor Due DateTwelve month rolling average: 41.0 %
65% 62%
53% 53% 52% 51%
25% 29% 28%22%
29%25%
0%
20%
40%
60%
80%
100%
Jul-04 Aug-04 Sep-04 Oct-04 Nov-04 Dec-04 Jan-05 Feb-05 Mar-05 Apr-05 May-05 Jun-05
FSR
Com
plet
ed
Total% FSR Completed
Target = 85%
Good
Federal & Non-Federal FSR Due vs. Completed
020406080
100120140160
Aug-04 Sep-04 Oct-04 Nov-04 Dec-04 Jan-05 Feb-05 Mar-05 Apr-05 May-05 Jun-05
FSR
Com
plet
ed
# FederalFSR Due
# FederalFSR Completed
# Non-FederalFSR Due
# Non-FederalFSR Completed
Good
* Collection of data between Federal vs. Non-Federal began in August 2004
RAA Operational Performance Dashboard - University of Washington Vincent Lau vlau@u.washington.edu
14
(8) FACULTY EFFORT CERTIFICATION - FEC
Percent of Faculty Effort Certification Forms (FECs) Overdue(12 Month Rolling Average = 8.1%)
3.5%
5.5%
4.2%5.0%
6.1%
7.9%7.2%
11.1%
0.8% 1.0% 0.8%1.4%
2.1% 2.2%2.6%
3.0%
0.1% 0.3% 0.2% 0.3% 0.7% 0.8% 1.0% 1.3%
0%
2%
4%
6%
8%
10%
12%
FY03-Q4 FY04-Q1 FY04-Q2 FY04-Q3 FY04-Q4 FY05-Q1 FY05-Q2 FY05-Q3
% Total Overdue (based on last 8 Qtrs printed) % 2 Qtrs Overdue% 4 Qtrs Overdue Target 3% Total OverdueTarget 0.5% Overdue 2 Qtrs
Good
Note: Measurements for an academic quarter will not be available until the end of the following quarter (i.e. there is a 3 month lag).
RAA Operational Performance Dashboard - University of Washington Vincent Lau vlau@u.washington.edu
15
(9) COST SHARE – All Teams
Number of expired budgets with unmet cost share greater then 90 days.12 Month Rolling Average = 76
33 3444 44
5773
94 95
115104 111 111
020406080
100120140
Jul-04 Aug-04 Sep-04 Oct-04 Nov-04 Dec-04 Jan-05 Feb-05 Mar-05 Apr-05 May-05 Jun-05
>90 days overdue Target (30 budgets)
Good
Unmet Cost Share for current month
31-60 days overdue, $4,124
>90 days overdue, $6,926,111
0-30 days overdue,
$4,115,843
61-90 days overdue, $202,631
Total Dollars of Outstanding Unmet Cost Sharing
$3.8
$8.1
$11.8 $11.4 $11.5 $12.4
$8.3 $8.5 $8.5$10.3
$7.7
$11.2
0
5
10
15
Mill
ions
>90 days overdue $2,084,335 $1,957,658 $1,957,587 $2,075,532 $4,921,739 $10,604,160 $6,775,586 $6,980,586 $7,938,140 $7,737,712 $6,973,036 $6,926,111
61-90 days overdue $84,124 $545,058 $507,266 $3,256,477 $5,973,519 $37,623 $362,600 $302,593 $280,609 $149,729 $202,631
31-60 days overdue $1,044,765 $540,700 $3,272,557 $6,032,105 $6,142 $582,740 $888,637 $884,290 $274,140 $218,520 $4,124
0-30 days overdue $612,161 $5,079,320 $6,075,702 $48,380 $638,844 $1,188,120 $248,436 $348,383 $250,180 $2,300,962 $343,550 $4,115,843
Total Amount Exp. $3,825,385 $8,122,736 $11,813,112 $11,412,494 $11,540,244 $12,412,643 $8,275,259 $8,515,852 $8,462,460 $10,319,283 $7,684,835 $11,248,709
Jul-04 Aug-04 Sep-04 Oct-04 Nov-04 Dec-04 Jan-05 Feb-05 Mar-05 Apr-05 May-05 Jun-05
Note: Cost share includes committed and mandatory.
Effective November 2004, total dollars replaced total number of unmet cost share.
RAA Operational Performance Dashboard - University of Washington Vincent Lau vlau@u.washington.edu
16
(10) BILLING
Billing -- Feb 2005 Expenditures Billed Difference (Previous Month) (Current Month)
Scheduled Payment Budgets $ 261,045,930 $ 304,379,294 $ 43,333,364
Scheduled Invoice Budgets N/A N/A N/A
Cost Reimbursable $ 333,853,831 $ 642,137,209 $ 308,283,379 Total $ 594,899,761 $ 946,516,503 $ 351,616,743
Unbilled Cost Reimbursable ExpendituresCurrent M onth
Deficits, $3,868,828
Avg. Advance, $1,116,306
OtherBilling
Freq., $0
Net Unbilled, $6,273,916
Annual Lost Interest on Cost Reimbursable Expenditures Annual Lost Interest on Unbilled: Unbilled (12 month rolling average) $ 11,457,192 Assume 5% interest rate 5% $ 572,860 Annual Lost Interest on Current Month Billing (if billed 10 days faster) Billed (12 month rolling average) $ 9,240,506 Assume 5% interest rate 5% $ 151,899 Grand Total -- Lost Interest $ 724,758
UNDER REVISION
RAA Operational Performance Dashboard - University of Washington Vincent Lau vlau@u.washington.edu
17
(cont’d) BILLING Supplemental
Grant Expenditures Not Invoiced (cumulative)
$6.4$7.4
$4.7 $4.8
$9.8
$6.5 $7.2 $7.1 $7.4$6.1 $6.8
$8.1 $8.1 $7.6 $7.4
$5.2
$9.9$11.3 $11.8
$10.4
$8.0$6.7 $6.4 $6.3
$-$2.00$4.00$6.00
$8.00$10.00$12.00$14.00
Jul-03
Aug-03
Sep-03
Oct-03
Nov-03
Dec-03
Jan-04
Feb-04
Mar-04
Apr-04
May-04
Jun-04
Jul-04
Aug-04
Sep-04
Oct-04
Nov-04
Dec-04
Jan-05
Feb-05
Mar-05
Apr-05
May-05
Jun-05
Mill
ions
Net Unbilled (Gross Unbilled - Advances - Deficits - Other Billing Freq) Target
Good
Monthly Billing versus Monthly Expenditures
$10.4
$13.6$10.9 $10.3 $11.4 $10.8
$12.3$14.1 $14.3
$6.6
$9.6$11.0 $11.9 $11.5
$13.5$12.3$12.7
$11.1 $11.0 $11.7 $11.3 $10.7
$0.0
$5.0
$10.0
$15.0
$20.0
Aug-04 Sep-04 Oct-04 Nov-04 Dec-04 Jan-05 Feb-05 Mar-05 Apr-05 May-05 Jun-05
Mill
ions
Monthly Expenditures Monthly Billing
* Expenditures = Current monthly billing + change in cumulative unbilled
RAA Operational Performance Dashboard - University of Washington Vincent Lau vlau@u.washington.edu
18
(11) AGED RECEIVABLES
Outstanding Aged Receivables
0%10%20%30%40%50%60%70%80%90%
100%
Jun-04
Jul-04 Aug-04
Sep-04
Oct-04
Nov-04
Dec-04
Jan-05
Feb-05
Mar-05
Apr-05
May-05
Jun-05
1-90 days old 91-150 days old 151+ days
Outstanding Aged Receivables(Rolling 12-month average)
% of Total $outstanding1-90 days
66%
% of Total $outstanding91-150 days
11%
% of Total $outstanding
Over 150 Days23%
Outstanding Aged Receivables More Than 150 Days Old
$6.1$5.3 $5.6
$5.1
$4.1 $4.3 $4.0$4.6 $4.7 $4.7
$5.5 $5.5 $5.7
$0$1$2$3$4$5$6$7
Jun-04
Jul-04
Aug-04
Sep-04
Oct-04
Nov-04
Dec-04
Jan-05
Feb-05
Mar-05
Apr-05
May-05
Jun-05
Mill
ions
Target = $5 million
Good
Percent of Aged Receivables Outstanding More Than 150 Days Old
Twelve month rolling average = 19.1%
19%17% 18% 17%
14% 15% 15%18% 19% 20%
24%
0%
5%
10%
15%
20%
25%
Jun-04
Jul-04
Aug-04
Sep-04
Oct-04
Nov-04
Dec-04
Jan-05
Feb-05
Mar-05
Apr-05
May-05
Jun-05
Target = 15%
Good
RAA Operational Performance Dashboard - University of Washington Vincent Lau vlau@u.washington.edu
19
(12) TOTAL UNCOLLECTED
Total UncollectedUnbilled Invoices & Aged (Billed Invoices pending payment)
8.1 7.6 7.45.2
9.9 11.3 11.8 10.48.0 6.7 6.4 6.3
27.4 28.8 29.5
18.5
20.0 16.017.0
18.119.6
20.123.6 24.3
35.5 36.4 36.9
23.7
29.927.3
28.8 28.4 27.6 26.8
30.0 30.6
$-
$5.00
$10.00
$15.00
$20.00
$25.00
$30.00
$35.00
$40.00
Jul-04 Aug-04 Sep-04 Oct-04 Nov-04 Dec-04 Jan-05 Feb-05 Mar-05 Apr-05 May-05 Jun-05
Mill
ions
UNBILLED AGED Target (33M)
Good
33M target = [combination of two targets] and one estimate. 33M = [2M (unbilled) + 5M (aged > 150 days)] + 26M (12 mos. Average, Jul 02 – Jun 03, aged < 150 days)
RAA Operational Performance Dashboard - University of Washington Vincent Lau vlau@u.washington.edu
20
(13) DEPARTMENT OF HEALTH & HUMAN SERVICES - DHHS
DHHS Historical Writeoffs
$992.3
$0.0 $0.0 $0.0 $0.0 $0.0 $0.0
$247.1
$0.0 -$0.8 -$6.0
-$200
$0
$200
$400
$600
$800
$1,000
$1,200
1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004
Thou
sand
s
UW Financial Risk for September 30th Deadline
$234,810 $131,128$26,383 $0 $0
$2,393,936
$200,000$50,999
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
9/30/2003 12/31/2003 3/31/2004 6/31/04 9/30/2004 10/31/2004 12/31/2004 3/31/2005
UW Award > PMS Award De-obligating Sept 30/2004
1 140 105 14
Risk = budgets that will de-obligate on Sept 30 where UW Award > NIH Payment Management System * Number in box = number of grants and contracts where UW award > PMS award
RAA Operational Performance Dashboard - University of Washington Vincent Lau vlau@u.washington.edu
21
(14) FACILITIES & ADMINISTRATION (INDIRECT) COSTS
Percent of Dollar Increase from Quarter-to-Quarter for Indirect Cost Revenues(Rolling 5 yr Average 9.5%)
$125 $128 $132 $137 $141 $146 $150 $153 $158 $162 $165 $169 $174 $178 $181 $184 $182
$0
$50
$100
$150
$200
FY01
-Q4
FY02
-Q1
FY02
-Q2
FY02
-Q3
FY02
-Q4
FY03
-Q1
FY03
-Q2
FY03
-Q3
FY03
-Q4
FY04
-Q1
FY04
-Q2
FY04
-Q3
FY04
-Q4
FY05
-Q1
FY05
-Q2
FY05
-Q3
FY05
-Q4
Millio
ns
Indirect Cost Recovery Target=5% increase previous year
Good
Dollar figure at top of column represents an annualized total that includes the last four quarters.
% Annual Change for Indirect Cost Revenues
(Rolling 5 yr Average 9.5%)
6.6% 6.6%8.7%
12.0% 12.5%13.7% 13.6%
11.9% 12.2%11.1%
10.0% 10.4% 9.7% 10.2% 9.9%8.4%
4.8%
0%2%4%6%8%
10%12%14%16%
FY01
-Q4
FY02
-Q1
FY02
-Q2
FY02
-Q3
FY02
-Q4
FY03
-Q1
FY03
-Q2
FY03
-Q3
FY03
-Q4
FY04
-Q1
FY04
-Q2
FY04
-Q3
FY04
-Q4
FY05
-Q1
FY05
-Q2
FY05
-Q3
FY05
-Q4
Indirect Cost Recovery Target=5% increase previous year
Good
Percent of Indirect Cost Recovered relative Direct Cost Excluding Gifts
22.4% 22.8% 22.3% 22.6% 22.3% 21.4% 20.8% 21.0% 22.7% 22.6% 21.9% 21.0% 22.7% 23.0% 22.3% 23.1%21.7%
0%10%20%30%40%50%
FY01
-Q4
FY02
-Q1
FY02
-Q2
FY02
-Q3
FY02
-Q4
FY03
-Q1
FY03
-Q2
FY03
-Q3
FY03
-Q4
FY04
-Q1
FY04
-Q2
FY04
-Q3
FY04
-Q4
FY05
-Q1
FY05
-Q2
FY05
-Q3
FY05
-Q4
IDC as % of DC excluding gifts Std IDC Rate @ 51.6%
Good
RAA Operational Performance Dashboard - University of Washington Vincent Lau vlau@u.washington.edu
22
15) EMPLOYEE SATISFACTION
Overall Highly Satisfied Staff
53%66%
55%
0%
20%
40%
60%
80%
100%
UWFM 2003 RAA 2001 RAA 2003
Target = 42%
Good
Source: 2003 RAA Employee Survey
Overall satisfaction of highly satisfied staff.
(16) CULTURE AND DIVERSITY
Culture - Diversity
72% 77%
0%
20%
40%
60%
80%
100%
UWFM 2003 RAA 2001 RAA 2003
Target = 90%
Good
Source: 2003 RAA Employee Survey I believe that making this organization more diverse will make the
organization better overall.
(17) TRAINING AND KNOWLEDGE
Training - Knowledge
72% 77%
0%
20%
40%
60%
80%
100%
UWFM 2003 RAA 2001 RAA 2003
Target = 90%
Good
Source: 2003 RAA Employee Survey I have the training I need to create and share knowledge
RAA Operational Performance Dashboard - University of Washington Vincent Lau vlau@u.washington.edu
23
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