1. Where’s the B.E.A.F: The Development of the NIH Clinical Center’s Budget Execution and
Formulation Database
Christian Quiros, Juris Mohseni
BACKGROUND
• 59 departments in the Clinical Center (operational and research)
• 20 different templates used for budget formulation
• 194 different Excel worksheets
• Hundreds of emails exchanged with departments
• Financial reports prepared and uploaded to SharePoint monthly
• Over 200 adjustments are made to the financial reports annually
• Budget Formulation summarizes prior year’s actual obligations, current
year’s pending budget, and department budget request for next year
• CC Office of Financial Resources Management (OFRM) uses an Inflation
index and a Zero-Based method to calculate Budget
• Note: Values are for display purposes only and do not reflect actual budget
Clinical Center Budget Process Timeline
Overview of OFRM Budget Activities Without Database
Budget Formulation Template
• Template that OFRM sends out to departments to complete
• Does not include separate three templates for Travel, Other Services, and
Equipment
OBJECTIVE
• Use Microsoft Access to store all departmental information
• Standardize templates and reports
• Simplify the Budget Execution and Formulation process for OFRM and the
Administrative Officers
• Simplify approval process
• Allow Administrative Officers to easily request new budget items
• Make financial reports instantly available
• No emails or manual adjustments necessary
• All transactions integrated into the database
• Reduce potential for errors
• Automate transition from one fiscal year to next
PROCEDURE
• Load all necessary data for both Execution and Formulation processes into
tables
• Create relationships between different tables
• Use relationships to create queries displaying specific sets of data
• Construct a standardized template for the multiple types of requests
• Create a visual that displays an overall summary of the requested and
approved budgets
Example of a Query
RESULTS
• Standardized templates have been made for departments to easily request
new items
• Easy navigation tool used to view multiple budget items
• Eliminated the use for E-Mail communication to request adjustments
• Departments now able to see up-to-date requested budgets
Database Navigation Tool
• Easy to use navigation tool used by all departments to view their up-to-
date financial reports or requested/approved budgets
• Pending budgets are password protected for OFRM use only
• Links to view specific requested items are within the requested tab
Budget Summary Template
• Same format as the pending and approved budgets
• Same template used for all departments
• Does not need to be sent out, automatically set up in same format
• No changes can be made on this page
• Links for departments to view specific requests
RESULTS
Department Summary Template
• Similar formatting to other request pages
• Lists all requested, pending and approved items
• Department will only be able to change the category, requested amount,
and description of requested items
• Department name, fiscal year, and all pending/approved items are locked
and cannot be modified
• Buttons on bottom are password protected
OFRM Summary Template
• Similar formatting to other OFRM pages
• Lists all requested, pending and approved items
• OFRM can edit all information on this page
• Any data changed on this page changes data all throughout database
CONCLUSION
• Very user-friendly database that displays budget data in a clear and
organized manner
• Departments can instantly view up-to-date financial reports and
requested/approved budgets
• Simplifies the approval process by eliminating tedious manual and
hardcopy tasks
Overview of OFRM Budget Activities With Database
Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sept
Budget Formulation
-Budget Development
Process
-Departments submit
Budget Requests
-OFRM consolidates
Budget Requests
Budget Presentation
-CC Executive Budget
Review
-CC Advisory Board
-CC Governing Board
-NIH Director
Budget Execution
-Budget Distribution
and Funds Control
-Monthly Reporting
Periodic Budget
Reviews
Departments
request new
budget items
Approve or
reject budget
request
Financial reports
can easily be
updated daily
B.E.A.F
Database
Send out
templates
Receive
requested
template from
departments
Approve or reject
budget request
Financial reports
uploaded monthly
Financial reports
uploaded daily
during last month