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BB1t ~ PRUTECTED BS 1LIS.AESOTd T013AC'CU LITIG.4TI0', PROTECTIN E ORDER MEneRAHDUM TO: J. H. BULLIS - 26 J. S. HELEWICZ - 23 M. J. MCGRAW - 26 F. A. R. A. BURKE - 22 FITZMAURICE - 26 J. A. ECKMANN - 12 W. B. KNABLE - 26 J. C. R. L. MYHANO - MACON SCHOENBACHLER - 26 ~• C. 0. FRANCESCONI - 20 E. E. KOHNHORST - 26 T. E. WHITEHAIR - 26 H. N. ~ R. C. T. F. FRICK -17 COURLAY - 26 HARRISON -ELT G. A. KORFHAGE - W/S C. R. GREEN -26 J. N. JEWELL - MACON J. E. T. T. C. F. WINEBRENNER - 26 PEPPLES - 23 RIEHL - R&D CC; Distribution List FROM: Michele B. Esselman DATE: September 14, 1993 s SUBJECT: 1994 DEPARTMENTAL EXPENSE BUDGETS The 1994 General & Administrative Departmental Budgets are due October 12 to the Budget Department. The Executive Committee has asked a task force to perform an in depth review of all budgets. The Executive Committee will be reviewing departmental G&A budgets in summary form and considering any issues that remain open from the task force's review. The task force will meet individually with all those responsible for budget presentations during the first week of November to review your 1994 GSA operating budgets, as well as all rationale and logic. Further details will be forthcoming. Attached are instructions for completing the specific departmental Budget requirements.° The following is being distributed today to the department budget coordinators to assist them in preparing their 1994 d2partmental G6A Budget: . Summary of January through July, 1993 actual expenses. . Detail transaction listing of January through July, 1993. . Current Chart of Account Transaction Codes . Estimated travel rates for 25 cities originating in Louisville and Atlanta . Census at 12/31/92 ? . A pc diskette containing: (1) The Budget Review Form (2) Professional Fees & Services Decision and Analysis form; (3) Headcount deta4l form and (4) spreadsheet for each department's 1994 monthly budget. When preparing your 1994 G6A operating budgets, you should aggressively and creatively reexamine all categories of non-payroll costs with 8n overall target of reducing non-payroll costs by at least 5% from 1993 estimated levels. Your 1994 General & Administrative expenditures (excluding Salaries) should reveal at least a 5% reduction in non-payroll related costs when comparing the 1993 ebtimated annualized actual and the 1994 budget. Professional Fees & Services should be justified and detailed on a project-by-project basis. N B15 41062

i B&Rl PROT6CTED RS111SSESOTI TOB-LCCD LITIG.aIION pROTECTINE ORDER '" OISTRIBLSTION LIST T CC: H. 8. Esselman - 12 T. E. Pollock - 14 D. C. Edlin - 17 J. J. Bearden - 22 G. E. Glassner - 15 S. A. Purdy - 21 z S. J. T. L. D. C. K. V. 0. T. N'. J. R. L. M. M. A. J. Beasley - Macon Broderson - 11 Mooring - 19 Burch - 12 Chavers - 19 Cooley - 18 Culliton - 14 Cunnin0am - 22 Dant - 23 A. J. Golub - R&D D. L. Gordon - 14 J. D. Graas - 19 L. J. Herzberg - 17 J. L. Hendricks - 19 M. A. Howell - 21 M. S. Kovatch - 21 B. L. Kiser - 22 W. C. Mont9omery - 18 S. L. G. M. P. G. W. P. G. G. J. H. J. W. K. B. J. W. Raymond - 17 Riley - 20 Riney - W/S Samuels - 12 Shadburne - 20 Shadle - 3 Shivel - 14 Shultz - 18 Stewart - 11 C. R. G. W. R. T. W. L. P. A. Dawson - Macon Dawson - 14 Destree - MxYon Dougherty - 12 Dowell - 15 ~ N. G. Naughton - 21 W. A. Nestmann - 12 C. G. Newton - 3 T. A. Olges - 22 1. E. Otte -18 A. 0. Thorsberg - Macon E. P. Tucker - 11 G. L. Willingham - 12 T. W. Wilson - 12 L. C. Lucchese - 20 0 a ? N 9 4 N S 015 41063

PROTECTEU Bi ?II\NESp1t IOBTCCU ).ITIGATIOV PROTECTIkE ORDER A The Budget Review Form provides the basis for initial review of the 1994 Budget request. The 1993 estimate is an integral part of this review as it provides the basis upQn which the 1994 Budget is compared. It is therefore very important that the 1993 estimate be carefully prepared and supportable. In most cases it should be based on actual year-to-date activity and a reasonable forecast of the remaining months, however, this may not be suitable in all cases. Those departments which in 1994 will differ in structure/activities from 1993 (i.e. departments formed or reorganized mid-year), should formulate their 1993 estimate as if they operated under the 1994 strqcture for the entire 1993 year. If you oreoare vaur 1993 estim t n a r r'd' 'z d/ t t d basis olease be sure to include in the indicated column on the Budget Review Form. Additionally, please prpvide a detailed headcount listing by individual for 1993 budget, 1993 estimate and 1994 budget. Be sure to include vacancies and permanant part time and temporary help. Please provide good detail. Should you have any questions or require additional information concerning your 1994 Budget preparation, please give me (7526) or JacQie Bearden (7743) a call. 0 M. B. E. Attachment /sm 0 0 A N P G N W 215 41064

R&11 4`ROTEITtiU RS YIISSESUTA TURdCCU LITI(:ATTOV PROTE( TINE ORDER INSTRUCTIONS FOR PREPARING 1994 DEPARTMENT G&A BUDGETS ~ DUE DATE: TUESDAY, OCTOBER 12, 1993 DISIZETTE: Each diskette contains the following: Budget Review Form (4341) FILENAME: BDG7REpI Professional Fees & Services Decision Analysis Form FILENAME: PF&S Departmental G&A Spreadsheet FILENAME: 94BG15XX Headcount Template FILENAME: HEADCT All of the above a e unsqueezed LOTUS files. The departmental GeA spreadsheet is a file which is used~to load your department's budget into the mainframe HcCormack & Dodge system. For each department, the spreadsheet contains the account name, account number, and last year's (1993) original budget by month. Please add any account which is a legitimate budget account that you might need or might have added in 1993. When entering data into the departmental G&A spreadsheet, please follow theses instructions: 1. All account numbers m6st be entered as LA S in LOTUS (i.e. with an apostrophe in front of the first number). 2. All monthly budget amountscanust be entered as whole numbers (no cents). They must not be entered as formulas. 3. These spreadsheets are based upyn your 1993 original budget. If you have established any new accounts this year, you will need to add the account number and name on the spreadsheet. Please reference your transaction code listing and note that the account must be a budget account in order to maintain a budget for 1994. These £&ounts will have a'Y" in the column titled "Budget account Yes or No". Please let me know if you have any questions in this area. 4. If you should need a new account number for 1994, please notify me. I will then establish a new number for you to insert into the spread- sheet. 9 Please forward the diskettes with your completed departmental G&A spreadsheet to me ON or BY October 12, 1993. Along with the diskette, please forward printed copies of your approved Budget Review Form, Professional Fees & Services Decision Analysis Forms (if applicable), and the departmental G&A spreadsheet. Also, please contact me if you have any questions or difficulties with the process. 9 6 0 S ° FiS 41065

~li&tb i PRUTECTEII BY "IAA@,Mq7:a CUIiaCIU LIIIG.tCION PROTF.CTINEORDER Z T FORMS The completed forms should be approved and signed by the appropriate Vice-President and~all original worksheets should then be returned to the Budget Department by October 12, 1993. A copy of each worksheet should be retained for your records and a final budget for your department will be forwarded to you upon approval of the CorporatF,Budget. Be sure to identify the 5% reduction on the face of your documents. Sa1a Staff' B doet Salary Dollar - Staffing is a reflection of the salary manpower which generates the salary budget by department. It should be noted, however, that the V.P. salaries are charged to thenExecutive Group and permanent part-time help salaries are charged to a separate line other than salaries. Budget Review Form statfing levels should exclude part-time help, but include V.P.'s if applicable. Use the file HEADCT to provide a detail by individual of your assumptians for 1993 Budget, 1993 Estimated and 1994 Budget. Be sure to include all vacancies and permanent and temporary employees. 0 The salaries, gratuities and welfare costs which affect your 1994 budget will be distributed by the Budget Department in late September. Each department should estimate the overtime which will be required in 1994. It should be remembered that payment of overtime to salaried e,~nployees lags by one payroll period. For example, overtime worked in the last half of December is normally included on the payroll covering the first half of January. I Part-time/Temporary help should not be included in your Salary budget. These costs are reflected on a separate line item in your budget. a Other Items The various expense classifications shown on the worksheets are self-explanatory and you are familiar with the type of expenses charged tu each classification through review of the monthly budget reports which you have been receiving during 1993. The account code listing may be referred to for detail lnes included in each expense classification. The column "Budget Yes or No" will identify those accounts which can be budgeted. Those denoted by a"N" should be summarized up into the preceding account having a "Y" code. N Travel To aid you in budgeting department travel expenses, subaccounts may be set up for each individual in your department. This will give you a furb4ler breakdown of actual travel expenses and should help you in budgeting total departmental travel expenses (separate budgets are not needed for each subaccount). Please remember that you do not need to budget for Macon shuttle travel or Essex H0.yse lodging. N s B1ii 41066 ~

R.Yici PRUTE( TF.II RY 1IIA]F.J(lTa COR:1C1 O LITIGa IIt)." PROTF.CCIA-E ORDER z ""Telephone charges to the departments will include usage of long distance and WATS services, fixed charges, and Voice Mail charges, if applicable. All charges for calls made to Macon, Winston-Salem and Wilson will appear on your monthly phone billa and should be budgeted in this line item (average cost will be .11 cents per minute). VOICE MAIL users will be charged for long distance calls only in 1994, specifically relating to your "on-the-road" use of the 800 number. For 1994, long distance,}nd MATS rates are estimated to increase 6% over 1994 charges. Fixed charges 3tiould remain the same. Our continuing attempt to streamline and simplify the budget process, has resulted in the elimination of the majority of the transfer charges for the 1994 budget. If in the past you received information relating to charge outs of transfer charges, you will no longertrreceive such detail. 1 will inform everyone whose budget is impacted by this change. , Please do not hesitate fo contact me (7526) or Jackie Bearden (7743) if you have any questions throughout the process. If in doubt, please call. 0 d ? N S 6 P .S B1a 41067 F