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COVID Expense and Labor Tracking
June 10 & 11, 2020
Campus Training and Demo
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BackgroundThe effects of COVID‐19 are far reaching. In order to create strategies to mitigate the financial impact, the campus needs granular reporting on expenditures related to the COVID impact.
This expenditure tracking will allow UCSD to:• Build the strongest possible case for any potential Federal and State
reimbursement of COVID costs• Meet regulatory requirements from agencies• Inform local decisions about how available funds might be distributed• Inform campus and systemwide leadership on COVID financial impacts and labor
efforts• Inform COVID‐recovery teams for future planning of revenue recovery and areas at
risk
• It's important to note that tracking and reporting DOES NOT EQUAL FUNDING, however, it benefits the campus overall for all of the reasons above.
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Financial Impacts of COVID‐19
• Likely reduction in State funding• Deferral of tuition increases• Expected loss of international students• Research and IDC slow down• Heavy revenue losses from our auxiliaries (housing, parking, retail, cultural venues) and recharge units
• Sharp reduction of clinical income affecting both the Health System and the School of Medicine
• Loss of investment income• Additional COVID‐related expenses
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Why this is so important for UC San Diego
We understand that amid having to transition to UC Path, KualiResearch, and Oracle Budget and Financial systems, dealing with budget reductions and a challenging environment working remotely, this adds another layer of work on top of everything else. Keep in mind, we are in National State of Emergency dealing with the COVID‐19 global pandemic and early estimates of the financial impacts mentioned earlier are in the $600M‐$700M range.
Tracking and collecting this data will be crucial in supporting the advocacy efforts to State and Federal lawmakers and applications to Public Assistance programs to recover as much as we can to make up for the losses in other revenue sources.
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Reporting UC San Diego will be reporting and categorizing impact by General Campus and Health Sciences (including UC Health). The expense reporting and time tracking while burdensome is needed to gather information for multiple audiences.
External and Internal
COVID Expenditures and Impacts are reported up to the CA State Department of Finance via the UC Office of the President, external granting agencies including Federal and private foundations, and Campus Leadership.
Local Efforts to SeekLoss Recovery Options
Campus and Health RecoveryTeam
Medical Center
General Campus UC Office
of the President
CA State Department of Finance
External Recovery
Opportunities(FEMA, CARES, HEREOs, Other)
**Please note tracking and reporting DOES NOT EQUAL FUNDING**
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Expenditure Types to be TrackedFinancial Information to be captured in these efforts include:• Extraordinary expenses increases and financial impact
• Labor• Non‐Labor
• Revenue losses both external and internal (recharge)• Expenditure reductions (as expected with reduced revenues and activity)
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Reporting Frequency
User InputsFrequency User Collection Method
Labor Tracking Monthly Weekly (recommended)
• Employees • Exec. Assistant• Work Leads/Managers
Labor Tracking Tool (SNOW)
Non‐Labor Revenue LossesCost Savings
Monthly Monthly• VC Office Staff• Financial Managers SharePoint site excel
**Please note tracking and reporting DOES NOT EQUAL FUNDING**
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Reporting Deadlines (Department and External)
Reporting Month 2020
DOFDeadline
UCOPDeadline
DepartmentDue Date(1)
April May 5th May 1st April 30th
May June 5th June 4th June 3rd
June July 6th July 2nd July 1st
July August 5th August 3rd July 31st
August September 4th September 2nd September 1st
September October 5th October 1st September 30th
October November 5th November 3rd November 2nd
November December 4th December 2nd December 1st
December January 5th January 4th December 29th
(1) Approximate due dates only and subject to change.
Labor TrackingCOVID Admin Leave
COVID Admin Leave is processed in UC Path and utilizes a unique earn code. Reporting on leave usage will be generated using UC PATH reporting. See executive order from President Napolitano.
Working Hours
Staff hours worked in efforts that are COVID need to be tracked. This includes a variety of service and activities like Emergency Operation Center response, additional custodial services, law enforcement response, planning meetings, and other logistics or operational activities. (See sample list of activities).
For Academic personnel, effort spent in support of research operations directly related to COVID activities. Academic effort related to instruction or moving courses to remote are NOT being tracked.
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FK1
Labor Tracking‐ Working HoursHours Worked Target Communities
Targeted groups known to be actively engaged in the campus COVID response will receive a weekly push reminders to log in and complete the COVID time tracker tool.
• All Staff (exempt, non‐exempt, casual, contract, career) should report hours spent on COVID.
• Staff should record time in 15 min increments or to the 0.25 hour.• Academic members can report % of effort in support of research
operations directly related to COVID.
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Environment Health & Safety
Emergency Operations Center
Management Teams across campus
Housing & Dining Student Health Return to Learn
Travel Task Force Research Continuity Academic Continuity
Facilities Management Contact Tracing Others
Labor Tracking‐ The ToolThe Tool
Utilizing the Service Now (SNOW) platform data will be collected and integrated with UCPATH and other campus systems to inform both labor and projected financial impact of COVID.
Advantages• Mobile device compatible• Integrated with campus IT
systems• Easy Interface – a single page• Can enter on behalf of others• Expanded Reporting Features
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Labor Tracking‐ The Tool
The Tool‐ Live Demo
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Examples of COVID‐related work and level of detail required for tracking labor costs are as follows:
Labor Tracking‐ Categories
Emergency Operations Administration/Operations Medical/Health
• Distribution of Personal Protective Equipment (PPE)
• Drivero Emergency Vehicleo Medical/Other
Supplieso Transporting
Patients• Emergency
Management• FEMA PMO• Law Enforcement &
Safety
• Campus or Public Health Communication
• Sanitation/Disinfection• Staff Training ‐
Disinfection, etc.• Financial
Planning/Tracking• Housekeeping• Remote Activities Prep
o Researcho Work
o HR Support
• Patient Intake• Patient Prep• Phlebotomy• Physician• Nurse• Lab Tech ‐ Diagnostic
Tests• Lab Tech ‐ X‐rays• Building Prep for
Medical Sheltering• Staff Training – Medical• Testing/Treatment
See website for more detail and category descriptions.12
Labor Tracking‐ Common QuestionsShould we track Academic effort for remote instruction preparation or research ramp up/down due to COVID? Yes ‐ research ramp up, ramp down, and remote research preparation. Also include service hours on COVID workgroups or campus‐wide planning meetings.
Will we need to track cost data retroactively? If so, for how far back?Yes ‐ all data must be captured from January 20th, when China issued the first public warning about the COVID‐19, to the present.
If employees are essential and continue to work on campus but are not doing and COVID related work should we track their hours?No ‐ if an employee is doing their normal job but happens to be on campus through the closure, do not track their hours as COVID. If they are doing work that is COVID‐related and/or falls into any of the labor categories that we've provided, please track accordingly.
What cost will be reimbursed?Although there is a general idea of the types of expenses that may be reimbursed there is no list of guaranteed reimbursements at this time.
See website for more detailed FAQs.13
Labor Tracking‐ ScenariosCustodians Sanitize Campus Buildings
Custodians work overtime to sanitize due to COVID concerns
• Track as COVID
New employees hired to assist custodians with COVID‐related sanitation
• Track as COVID
Custodians are directed to perform COVID‐related sanitization
• Track as COVID
Custodians perform normal cleaning duties
• DO NOT Track as COVID
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Labor Tracking‐ ScenariosFaculty and Staff effort on COVID‐related research
Develop plan for research ramp down
• Track as COVID
Execute plan for research ramp up
• Track as COVID
Remote research preparation
• Track as COVID
Administrative work on a research continuity work group
• Track as COVID
Deans/Chairs COVID‐specific meetings
• Track as COVID
Work on non‐COVID essential research
• DO NOT Track as COVID
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FK [2]1
Lost RevenueLost Revenue
Revenue losses are immediate. Please also track separately and/or exclude revenue losses that may actually be 'deferred revenue', i.e. that will be paid later in the year when students return to campus (and be sure to exclude these from subsequent reports), or international travel/programs related to sponsored research that will take place later in the year.
In Summer and Fall 2020 term, analyze what revenues would have been (using enrollments or prior year revenue) to compare against actuals for the year. You can submit estimates beginning in the month that the revenue is typically collected and true this up when actual revenues are reflected in the ledger.
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Lost RevenueLost Revenue Examples
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Fees Educational Activities
Auxiliary Activities Deferred Income
• UG/G Tuition and Fees
• NRST, PDST, SSDP• Summer Session• Housing and
Dining refunds and revenue lost
• Cancelled international and in‐person courses for Summer Session, University Extension
• Report only if medical center is not reporting.
• Housing and Dining refunds and revenue lost
• Parking Permit Refunds
• Recreation Card Revenue Reductions
• Summer Knock‐around Camp
• ECEC Revenues
• Deferred Income• Procurement
incentives, bonuses, etc. (these are deferred, and may be realized when faculty/staff are back on campus)
Additional Non‐Labor Expenditures
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Financial Impact varies across campus and can include a wide array of items. Common examples and that are being captured in each category is below.
Emergency Services Facilities and Cleaning Cost Additional Online & Remote Costs
• Supplies for Emergency Operations Center (EOC).
• Patient testing kits, masks, gloves, hazmat suits (PPE), medical supplies
• Hotel stays for medical and police personnel
• Rental Equipment needed for COVID response
• Other Equipment
Emergency housing for returning study abroad,
Use of housing & auditorium facilities for recovering patients
Additional deep‐cleaning and disinfection of facilities supplies
Hand sanitizers, cleaning supplies, PPE for staff
Public health information and communication expenses
Closures, staging, emergency triage
• Additional laptop purchases for remote learning, research, and working
• Additional network or VPN expenditures
• Software subscriptions to allow for remote learning, teaching, research, and working.
• Additional IT support
Expenditure Savings
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Cost Savings
In addition to reporting extraordinary expenditures, units are being asked to report expenditure savings due to COVID. This allows for a holistic picture of impact for leadership and management decisions.
Example of Expenditure Savings• Reduced electricity and building operations costs due to campus shut
down• Reduced food and other Costs of Goods Sold due to remote living,
learning, and working environment• Reduction of shuttle service hours and staff• Residential Student Officers savings due to lower housing levels• Event cancellations or scale back (for example, virtual commencement)
Roll‐Out TimelineMany campus departments are already participating and reporting expenditure and loss revenue to the Campus & Health Reporting workgroup. Much work is already in progress.
For the full launch and implementation of labor tracking and COVID Reporting website and messaging the timeline is as follows:
Jan‐ May•COVID labor and work performed•COVID expenditure captured monthly
June 1‐3rd•May expenditure tracking due to SharePoint.•COVID Reporting webpage live.
Week of June 15th•Release COVID Labor Tracking Tool•See COVID Reporting Website
July 2nd•June expenditure trackingdue to SharePoint tracker•June labor tracking hours due to be included in monthly reporting period.
Week of June 8th
Townhall‐ Labor Tracking Q&A
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Resources & References
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UCOP/DOF Revenue and Expense ReportSharepoint Site containing DOF Report & Referencesrms/AllItems.aspx?viewid=6857e417%2D88ea%2D4a15%2Da0cd%2D0f516d4f4da9&id=%2Fsites%2Fcbo%2Dsp%2Freporting%2FShared%20Documents%2FCOVID%2D19
SNOW Labor Tracking Form (currently in QA)To be released week of June 15
CFO COVID Websitehttps://blink.ucsd.edu/sponsor/VCCFO/covid‐reporting/index.html