Business and Financial Services

Budget Office

Banner is the ERP (Enterprise Resource Planning) system that is used by Clark for many functions, including accounting and budgeting.

CUWEB is a web-based system that interfaces with Banner data. For budget-related purposes, CUWEB can be used to monitor budget versus actual performance and research details of financial transactions.

Please see the “Online Budget Reports” tab for detailed instructions.

Accessing Banner financial information is a two-part process. You need to request access to Banner (Banner Access Form) and also request access to the appropriate budget data (Banner Finance Form). For more information on Banner access, please view ITS’ Administrative Information Systems page.

Clark’s accounting codes can contain up to five segments Fund, Organization, Account, Program, Activity, Location. FOAPAL is an acronym using the first letter of each of the code segments. Generally Fund, Organization, and Account are required for revenue and expense accounts. For more information, please see “Understanding Accounting Codes.”

Generally departments can treat their non-compensation budget lines (accounts beginning with “7”) as one big pool for budget management purposes. Departments are encouraged to complete a budget transfer form to move budget funds for any significant amount or to reallocate accounts that are no longer utilized (see next question).

You can request transfers between budget lines within the same Fund/Organizations but using the Budget Transfer Request form. Please note that budget transfers must net to zero – you cannot use a budget transfer form to request additional funds. There are two types of budget transfers:

• A “BD04” is a temporary transfer (applies only to the current fiscal year).
• A “BD02” is a permanent transfer that would carry over to future fiscal years.

SmartBuy Plus is Clark’s electonic procurement (eProcurement) system that is used to generate purchase orders and submit invoices and employee reimbursements for payment. It intergrates with Banner using Banner’s Fund/Organization security.

An encumbrance is a reservation against your budget that is recorded when a purchase order is created with SmartBuy Plus. Encumbrances allow users to track funds that have been committed, through a purchase order, but have not yet been paid.