TRAVEL & EXPENSE PROGRAM ASSESSMENT

Transcription

1 TRAVEL & EXPENSE PROGRAM ASSESSMENT RECOMMENDATIONS AND ROADMAP May 30, HURON CONSULTING GROUP INC. AND AFFILIATES

2 CONTENTS 1. Executive Summary 3 Project Objectives and Scope 4 Assessment Approach 5 T&E Lifecycle 6 Key Findings and Observations 7 High Level Recommendations and Conclusions 11 Implementation Roadmap Key Findings and Recommendations 14 Operations and Organization 15 Travel and Expense Management Conclusions and Implementation Considerations Appendix HURON CONSULTING GROUP INC.

3 1 EXECUTIVE SUMMARY

4 EXECUTIVE SUMMARY PROJECT OBJECTIVES AND SCOPE Project Objectives The University of Alaska System sought Huron s assistance in assessing the following: Current travel and expense program, strategies, policies and processes, utilized and input into new technologies, organizational structure, and roles/responsibilities Card strategies and utilization recommendations across these functions Huron has provided specific actionable recommendations based on current state operations and objectives, and developed a roadmap to enable The University of Alaska System to move towards a best-in-class travel and expense operation. Project Scope To meet these objectives, Huron has completed the following tasks: Gather Information Current State Assessment Develop Recommendations Recommendation Prioritization and Implementation Roadmap HURON CONSULTING GROUP INC.

5 EXECUTIVE SUMMARY OUR ASSESSMENT APPROACH Task 1 Project Initiation Initial Information and Interviews Request Confirm the Project Objectives, Scope, and Approach Task 2 - Current State Assessment Interview Key Stakeholders and Representative Customers Assess Current Travel and Expense Program And Identify Optimization And Enhancement Opportunities Compile a List Of Improvement Opportunities Identified During Functional Interviews Task 3 Develop Recommendations Develop and Present Preliminary Findings and Obtain Feedback Develop Recommendations Validate Findings and Recommendations Task 4 Finalize Deliverable A comprehensive report that includes: Travel and Expense-related Key Findings and Observations Recommendations for Operational, Technology, Business Processes, Including Benefits of Any Recommended Investment in Operations and Technology Prioritized Roadmap for Implementing Recommendations HURON CONSULTING GROUP INC.

6 EXECUTIVE SUMMARY HURON S ILLUSTRATION OF THE TRAVEL & EXPENSE LIFECYCLE 7 Payment Travel Request 1 Online Booking 6 Expense Report Electronic Receipts Duty of Care Prep Alerts Insurance Rescue 3 Book Trip Agent Booking 2 Travel Card 5 Travel Event Mobile HURON CONSULTING GROUP INC.

7 EXECUTIVE SUMMARY KEY FINDINGS AND OBSERVATIONS Mission, Strategy, Vision The University of Alaska Leadership understands the need to improve the Travel and Expense (T&E) processes Leadership is eager to establish a clear understanding of the necessary components needed to offer a comprehensive suite of T&E tools across the University, covering all University travel T&E program vision includes selection of a fully automated T&E solution including a Travel Management Company (TMC) and online booking tool (OBT) The University is looking to enhance the overall T&E program rather than merely replacing a T&E system Interested in improving the user experience Policies, Processes, Procedures Travel policy and processes are not streamlined Policy confusion and interpretation differences across campuses; often learned by rejections after expense occurred Meal per diem is not applied equally across campuses or departments (i.e. Alaska statewide per diem vs. city per diem) Travel program negotiations are not centrally managed Duplicate processes are in place for travel authorizations Process for use of University cards is not consistent across campuses Delegates and travelers are searching multiple sites (i.e. Alaska Airlines, Expedia, etc.) because of a lack of travel booking processes through a TMC/OBT Organization, People, Culture Shared Services has been created to support multiple departments for travel and expense requirements in addition to dedicated Travel Coordinators across the University Roles and responsibilities are not aligned and consistent across the University Challenges exist with employees and guests in and traveling to rural locations Culture of policing vs. collaboration, combined with a lack of communication of current policies has created frustration and lack of trust Resources are stretched and are spending less time on core functions Technology, Systems, Tools T&E technology is not utilized across all departments and campuses TEM has limitations and upgrades and enhancements are no longer supported by Ellucian The University of Alaska has experienced challenges with a date change in TEM to the 1700s and Ellucian has indicated they cannot recreate it, therefore, cannot fix it Banner does not integrate with TEM in the way anticipated by the University Workflow is complex and requires users to know approver Banner ID instead of being fully automated Reporting is available, but not robust Rural locations and travelers are challenged with internet/systems HURON CONSULTING GROUP INC.

8 EXECUTIVE SUMMARY INTERVIEW QUOTES Mission, Strategy, Vision Organization, People, Culture Policies, Processes, Procedures Technology, Systems, Tools Thank you for taking the initiative to review UA s policies and procedures and for including us in the process don t stop here, we d like to continue to be involved in providing further input into the solution The process isn t working; the administrative burden on travelers and staff is significant our time could be better spent focusing on our research and roles at the University An individual liability University card does not provide any benefit to us whereas a University paid card would be beneficial There is a lack of trust by the University I don t have a centralized resource to contact for questions each person I ask I get a different answer We need better communication and training for staff and travelers Approvals are cumbersome and take too long, we need a better process Only one person auditing expenses and it can take 3+ mos. to be reimbursed I m paying interest on my personal card The interpretation of the policy in inconsistent across UA. When I travel for different departments my experience is completely different I submit travel authorizations in DocuSign for approval before creating the AT in TEM The paper AT and TER process is outdated, but we can t make TEM work for us Why can your department pay for lodging costs for the traveler? I was told we cannot do that, only airfare When implementing TEM, we weren t asked our opinion on how this should work for us The date in TEM continues to revert back to 1784? It can take more than a day to fix it in some cases and is disruptive We would like to be able to use the T&E system for non-employees Students/travelers in rural locations have limited access to internet. We need the delegate/tc to be able to complete on their behalf and forward to the appropriate approvers HURON CONSULTING GROUP INC.

9 EXECUTIVE SUMMARY TRAVEL AND EXPENSE PROGRAM GOALS Improve University s service and support for travelers, group travel, and events Gain University-wide efficiencies and effectiveness Improve cost savings and productivity Establish effective travel program reporting HURON CONSULTING GROUP INC.

10 EXECUTIVE SUMMARY UNIVERSITY OF ALASKA SYSTEM CURRENT STATE, TRAVEL & EXPENSE TECHNOLOGIES Technology, Systems, Tools Ellucian is no longer supporting enhancements to TEM; multiple issues exist including TEM changing the year to the 1700s Multiple departments have moved back to paper T&E processes and/or DocuSign, based on the current challenges with TEM including the workflow application that requires the user to know the approvers Banner ID Department travel and purchasing cards (CBCP) are being used for some travel expenses; the reconciliation process for these charges are cumbersome for the card holders; employees have to consistently track receipts for these purchases directly from the suppliers as many suppliers will not provide the receipt to the traveler; Individual University cards are IB/IP with very limited adoption The University of Alaska does not currently have a Travel Management Company (TMC) or online booking tool (OBT); booking travel requires visiting multiple websites for various travel bookings (i.e. air, lodging, ground transportation, etc.) Travel Authorization Book Travel In-Travel Expense Analyze Key Activities Trip Estimate EasyBiz Form of Payment Enter Expenses Real-time reporting Trip Purpose Direct Connect Receipt Capture Receipts Spend analysis Fund Verification Online Travel Agency Mobile Approvals Audit Rules Compliance Travel Dates Other Approvals Value analysis Current Tools TEM Absent for OBT/TMC OBT/TMC/Mobile absent TEM TEM Workflow not automated (requires intervention) Personal itinerary mgmt. (i.e. TripIt) JPMC MasterCard (dept., individual, p-card) DocuSign DocuSign Excel Performance Mgt Banner Many departments using paper Many departments using paper HURON CONSULTING GROUP INC.

11 EXECUTIVE SUMMARY RECOMMENDATIONS SUMMARY RECOMMENDATIONS PRIORITY LEVEL OF EFFORT R1: Realign Organization High Medium R2: Optimize Travel and Expense Policy High Medium R3: Implement Fully Automated Solution throughout the T&E Lifecycle High High R4: Select Travel Management Company (TMC) and Online Booking Tool (OBT) High Medium R5: Leverage and Utilize State of Alaska Negotiated Travel Discounts High Low R6: Utilize Alaska Airlines EasyBiz Mileage Balances and Negotiate Travel Discounts Medium Medium R7: Deploy Enhanced University-Sponsored Card Program High High R8: Utilize University Travel Card for Tax Exempt Status High Low R9: Establish Performance Metrics Medium Low R10: Implement Solution for Rural Locations and Travelers High Medium R11: Establish Change Management Strategy and Communication Plan High Medium Please note: Duty of Care was not included as part of the scope of this project. Huron recommends the University of Alaska incorporate a comprehensive Duty of Care program as part of the T&E program initiative HURON CONSULTING GROUP INC.

12 EXECUTIVE SUMMARY HIGH LEVEL OBSERVATIONS THE UNIVERSITY OF ALASKA INITIATIVE Huron understands the University of Alaska s mission is to inspire learning; to advance and disseminate knowledge through teaching, researching, and public service; and to emphasize the North and its diverse peoples. To enable the University to focus its mission and core competencies, the CFO and team have begun an initiative with a goal of researching and implementing business service improvements and a new T&E technology solution in a collaborative and transparent process As a principle, the initiative intention is to establish best practices for business operations and Finance, utilizing an approach that promotes speed, automation, productivity, process efficiencies, reliability, scalability, shared accountability, and savings Huron s observations are that this is a worthwhile initiative, but the University must continue to act with urgency to identify, qualify, prepare, and begin to implement tools and process changes - this will ultimately demonstrate action, and more importantly, results to stakeholders across the University of Alaska System A CALL TO ACTION Realizing this urgency, we suggest the following call to action for based on the findings and recommendations herein: Rapid implementation of an amended Travel and Expense Policy, followed by implementation of a new technology solution for full automation of the T&E lifecycle across the University of Alaska. Mobilize staff to deploy the T&E solution by early 2018 Standardize T&E processes to simplify the user experience and enable Finance to focus on adding value Develop a Travel and Expense plan that calls for implementation of T&E solutions to unify Finance, with focus on usability, productivity, efficiencies, user adoption, and compliance Develop staff competencies to work within the context of new tools, processes, and levels of engagement with the University of Alaska community. Drive internal process improvements and expand the influence of Finance by fostering the creation of greater department financial capabilities Create a Travel Management role in support of the University of Alaska across the System Enhance the level of proactive and value-added engagement of the University by Finance and Travel HURON CONSULTING GROUP INC.

13 EXECUTIVE SUMMARY IMPLEMENTATION ROADMAP Timeline is directional actual sequence and tasks will vary ~3 months 3-6 months 6-9 months 9-12 months Organization, Policy, Process and Technology Improvements T&E Policies R2: Optimize Travel and Expense Policy Policy Improvement /Changes (Amend Existing) T&E Solution Implementation R3: Implement fully automated solution, R7: Deploy enhanced University-paid card program R8: Utilize University card for tax exempt status; R10: Implement solution for rural location and travelers R11: Establish change management strategy and communication plan Full T&E solution implementation duration 5-6 months plus rollout T&E Solution Providers & Contracts R4: Select TMC and OBT R5: Leverage and utilize State of Alaska negotiated agreements R6: Utilize EasyBiz accounts and negotiate travel discounts Finalize T&E solution contract Best Practice Procedures Design & Implementation Planning Solution Design, Configuration and Test Integrations with Lawson Policy Improvement / Changes (New policy, leveraging technology) Training materials, website development Rollout T&E Project Team Metrics & Reporting Identify T&E owner, stage project team Identify Travel Advisory Group R9: Establish performance metrics and reporting Organization Changes R1: Realign Organization, develop strategic alignment in Finance/Travel and other departments some changes to take effect after technology implementation Please note: Duty of Care was not included as part of the scope of this project. Huron recommends the University of Alaska incorporate a comprehensive Duty of Care program as part of the T&E program initiative HURON CONSULTING GROUP INC.

14 2 KEY FINDINGS AND RECOMMENDATIONS

15 OPERATIONS & ORGANIZATION

16 R1: REALIGN ORGANIZATION OPERATIONS AND ORGANIZATION RECOMMENDATIONS Key Finding Travel is currently managed by multiple areas throughout the UA System Finance, Travel, and AP staff at all levels are focused on transaction management that illustrates a tactical, rather than strategic view on travel and expense activities Staff recognizes a call to action is underway to improve the overall strategy and organization for the T&E Program Recommendations Observations Interviews suggest differing areas of focus from being compliance oriented versus being transparent, proactive and service oriented Discussions with faculty and staff suggest varying levels of interpretation, enforcement, and scrutiny of policy. Travelers are frustrated with the inconsistency of applying policy across all travel Travel Coordinators are processing charges on department travel and purchasing cards for other employee travel, in some cases lodging where additional forms must be completed for the hotel Interviews indicated duplicative efforts in the travel authorization (AT) process: paper signatures, s, other forms, and DocuSign prior to inputting information in TEM, creating additional burden on employees Leadership has a vision of continuous improvement demonstrated by consistent process and technology improvements progress indicates adaptiveness and innovation. Employees want an automated process that is fully automated to enable them to focus on their core competencies Update the Finance mission and strategic objectives, ensuring alignment between the Finance functional groups and with UA s mission. The objectives should lend themselves towards measurable actions to be achieved by the University of Alaska in support of institution partners To drive such improvements, leadership should institute a mission, strategy, and vision for business affairs. It should cover operational, institution-engagement, employee developmental, and technology goals Revisit and optimize the organization model and mind-set and move to a center-led operational model that emphasizes value added engagement instead of inspection-based compliance Include a centralized support model for the institution to allow for interaction, communication, and training for T&E policies and processes HURON CONSULTING GROUP INC.

17 R1: REALIGN ORGANIZATION EXAMPLE FUTURE MISSION STATEMENTS UA s Mission (current) Finance Mission UA s Mission (current) Finance Mission UA s mission is to inspire learning; to advance and disseminate knowledge through teaching, researching, and public service; and to emphasize the North and its diverse peoples The Office of the CFO supports the University of Alaska s mission through sound accounting, financial reporting, simple and transparent procurement, travel, expense, and payment practices that provide excellent service to University constituents Travel & AP Mission Purchasing Mission Travel and Accounts Payable Mission To ensure that payments for travel, goods, other services, and employee expenses are timely, compliant, and accurate while supporting financial objectives and reducing reputational and operational risk for the University Purchasing Mission To expand opportunities for research and development by delivering savings, providing efficient and compliant procurement services, and offering exemplary customer service HURON CONSULTING GROUP INC.

18 R1: REALIGN ORGANIZATION STRATEGIC ALIGNMENT EXAMPLES Travel & Accounts Payable Mission To ensure that payments for travel, goods, other services and employee expenses are timely, compliant, and accurate while supporting financial objectives and reducing reputational and operational risk for the University Travel & Accounts Payable Strategic Objectives Ensure travel and expense data is accessible to Purchasing and end-users to support effective spend management and planning processes Review travel and expense data to identify and communicate noncompliant spend and cost savings opportunities Incorporate functionality into the T&E system to automate travel authorizations., booking, itinerary management, e-receipts, card imports, to improve customer service and user experience Identify opportunities to transition employees and suppliers to the University of Alaska card program and e-payables for incentive payment methods Support Purchasing with negotiations with travel suppliers to accept electronic payments to realize cost reduction. (i.e. car rental) Purchasing Mission To expand opportunities for research and development by delivering savings, providing efficient and compliant procurement services, and offering exemplary customer service to the University Purchasing Strategic Objectives Develop collaborative relationships with University partners to understand their travel and other buying needs to support the creation of strategic plans to meet those needs Pursue strategic initiatives, and cooperative purchasing to leverage University spend to redirect savings to University initiatives (i.e. research and development) Implement a T&E system that promotes usability, effective workflow, seamless access to travel inventory and discounts, productivity, and increases customer service through improved user experience Reduce total cost of ownership and promote new revenue opportunities through effective category management (strategic sourcing, demand management and contract management) Partner with suppliers and collaborate with Travel and Accounts Payable to develop business relationships and solutions that optimize value across the University HURON CONSULTING GROUP INC.

19 R1: REALIGN ORGANIZATION CONSIDER SHARED SERVICES MODEL Recommendations As a long-term goal, consider the implementation of a Finance Service Center to serve as a single-point of contact 'help desk' to support campus requests, expense processing, and travel supplier questions Implementation of this model implies standardization and documentation of policies, procedures, and business processes in a detailed manner so that non-experts can support campuses in navigating Finance, Travel/AP, and Purchasing questions Campus-facing training materials, guides and other resources should be geared towards novice user usability which will reduce calls, questions, and frustration. This will unburden department staff from transaction processing, and inquiry, and facilitate center-led compliance Representative Roles at the System and Campus Levels Travel Manager / Administrator System Administrator UA System Travel Manager / Administrator Travel Auditor UA Anchorage UA Fairbanks UA Southeast *UA Statewide Travel Coordinators (Dedicated or Shared Resources) Colleges, Departments, Schools Colleges, Departments, Schools Colleges, Departments, Schools Departments *Note: While UA Statewide is the UA System, it has been separated here to allow for resources to support travel needs at the Statewide level, similar to the campuses, allowing the top level resources to support the entire System HURON CONSULTING GROUP INC.

20 R9: ESTABLISH PERFORMANCE METRICS OPERATIONS AND ORGANIZATION RECOMMENDATIONS Key Finding Observations Leadership and tactical staff are not operating based on measurable goals. In particular, key performance indicators for each major function are missing Staff supporting travel and expense functions are focused on transaction management that illustrates a tactical, rather than strategic view on travel and expense activities. There is desire and excitement about the opportunity to move to a fully automated T&E solution Recommendations R9: Establish Performance Metrics Metrics should directly tie to the University s mission and objectives, specifically around Finance, Travel, Accounts Payable As a guideline, goals and objectives should be specific, measurable, attainable, realistic, and timely Evaluate the metrics and calculations holistically to avoid metric conflicts that may incentivize the wrong behavior Establish basic metrics and align staff activities to support key metrics, which will set the stage for future improvements Representative Metrics During interviews, inconsistencies across application of policies and support was a significant concern T&E Reporting from Banner and TEM is currently limited due to manual/paper processes Alignment between the analytics, key performance indicators (KPIs), strategy, and business processes is missing HURON CONSULTING GROUP INC.

21 R9: ESTABLISH PERFORMANCE METRICS SAMPLE REPORTS AND METRICS Sample reports and metrics to provide transparency of the T&E program and overall achievement of the objectives Sample Dashboard Metrics Administrative Dashboard Reports International travel report Unusual or high risk travel destinations # of days to process expense reports Delinquency reports Top spend by category and traveler # unique travelers Outstanding cash advances Executive Dashboard Reports Distributed Reporting Travel Metrics Spending metrics across funds, colleges, travel type (domestic/international), business purpose, and type of expense Top spenders/top travelers Top travel suppliers Unreconciled Lodge or Travel card - aging report Travel requested but never expensed Infrequent traveler travel request or itinerary triggers to traveler at certain intervals prior to departure and after return Travel spend by travel commodity Travel spend by vendor within major travel commodities Travel spend by type of travel Airfare booked within the managed program, TMC adoption Travel card/lodge card/p-card adoption Travel agency adoption Time to approve Where are our faculty and staff? International traveler travel request or itinerary triggers to traveler prior to trip to provide education on preparation steps Top city pairs % adoption of travel card Mobile technology adoption Compliance Trip purpose HURON CONSULTING GROUP INC.

22 TRAVEL AND EXPENSE MANAGEMENT

23 FY16 TRAVEL SPEND SUMMARY TRAVEL SPEND AND REIMBURSEMENTS Travel Data Analysis Observations Total travel spend for the University of Alaska was $16,686,391 in FY % of total travel spend occurred with UAF, 24% with UAA, 5% with Statewide, and UAS 4% Reimbursements via out of pocket expenses to travelers totaled to $8,543,580 where 51% of expenses were not paid by a university department or travel card Reimbursements: while the expense report provides categories of travel spend, manual expense reports are posted to a consolidated GL, hindering travel spend analysis for 44% of overall travel spend An opportunity exists to increase spend, transparency, and rebates on a university paid card There were 11,778 total expense reports in fiscal year 2016 for out of pocket expenses Expenses processed through TEM totaled $9,418,824 or 56% of total travel spend UAF, $11,189,595.11, 67% FY 16 Total Travel Spend UAS, $754,674.53, 4% Expenses Accounted for as Processed Through TEM TEM - Rental Car, $371,505.04, 4% TEM - Transportation - not TEM - Miscellaneous, airfare, $172,370.09, 2% $168,204.44, 2% TEM - Meals/perdiem, $1,810,683.08, 19% Statewide, $772,982.02, 5% TEM - Lodging, $2,667,824.91, 28% Total Reimbursements to Travelers via Expense Reports UAS, $375,484.45, 4% UAF, $5,612, , 66% TEM - Airfare, $4,037,789.92, 43% TEM - Local/mileage, $190,446.97, 2% Statewide, $348,558.32, 4% UAA, $2,206,601.61, 26% HURON CONSULTING GROUP INC.

24 FY16 TRAVEL SPEND SUMMARY UNIVERSITY CARD SUMMARY Spend Cards Travel Data Analysis Observations A total of 1,325 purchasing cards accounted for $37,281,789 in non-travel and travel spend A total of 207 department travel cards accounted for $2,832,342 in spend Individual travel cards totaled 347 and accounted for $1,384,668 in spend Individual university cards are not eligible for rebates under the existing agreement with JPMC The total expenses paid by University of Alaska direct bill credit card was $6,731,007 UAF accounted for 73% of total direct bill expenses, 16% for UAA, 16% for Statewide and 5% for UAS Interviews highlighted UAF allows for non-air expenses to be direct billed where other campuses only allow airfare on a p-card or department travel card Converting to university paid individual travel cards will allow for increased spend, rebate, and transparency into spend to leverage suppliers and decrease overall travel costs $40,000,000 $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $- FY16 University Card Spend Purchasing Card Department Travel Card Spend Cards Individual Travel Card Total Expenses Paid by University Direct Billed Credit Card UAS, $330,600.08, 5% UAF, $4,922,923.75, 73% Statewide, $354,611.48, 5% UAA, $1,104,872.03, 17% 1,400 1,200 1, HURON CONSULTING GROUP INC.

25 R2: OPTIMIZE TRAVEL & EXPENSE POLICY TRAVEL POLICY CONSIDERATIONS Item Summary Considerations Overall Reimbursable checklist is not included in the policy Include a reimbursable checklist as part of the policy for ease of use and interpretation Definitions 2a. Non-reimbursable expenses 2b. Reimbursable expenses Move to reimbursable checklist Definitions should identify acronyms, abbreviations, etc. Definitions 2h. Travel Authorization Update with terminology of new T&E technology solution Definitions Other Consider including other definitions related to travel including other travel roles, University abbreviations or acronyms that are used throughout the policy Travel Authorization Approvals Travel Authorization Approvals 3a, 2. Some travelers do not require approval Provide a hyperlink to a document or list of those individuals that do not require travel authorization Streamline and simplify all approvals for UA (see process flows in appendix) as current processes for approvals are cumbersome 3a, 3. Approvers may be designated for out of state travel Are additional approvers required for out of state travel? Overall, the approval process should be outlined for in-state, out-of-state, and international travel. If the approval requirements are the same, this should be defined clearly in the policy Unclear on approval requirements for out-ofstate/international Define a set of approvals for UA, including any additional approvals for grant travel HURON CONSULTING GROUP INC.

26 R2: OPTIMIZE TRAVEL & EXPENSE POLICY TRAVEL POLICY CONSIDERATIONS Item Summary Considerations Travel Authorization Approvals Travel Authorization Approvals Travel Authorization Approvals 3b. International travel 3c. Lodging Approvals 3d non-conventional modes of transportation Mode of Travel 4 includes several travel categories Air: Commercial air, private, charter Ground Transportation: Car rental, personal vehicle/mileage, bus, taxi/rideshare, other nonconventional Lodging: Hotel, Airbnb, family/friends Combine with 3a Move Fly America Act regulations to air travel Combine with 3a Outline overall approvals and applicability (i.e. approvals are required by the direct supervisor and the person authorized to expend funds with the exception of..) Additional approvals are required for grants PI or grant manager, etc. Separate Lodging travel with other travel categories Section for travel categories (i.e. Air, Lodging, Ground Transportation, Other non-conventional modes of transportation, etc.) When Risk must be notified or approved, provide link to Risk site or section in policy for requirements Each travel category to have its own section (see above) HURON CONSULTING GROUP INC.

27 R2: OPTIMIZE TRAVEL & EXPENSE POLICY TRAVEL POLICY CONSIDERATIONS Item Summary Considerations Mode of Travel 4a: Commercial air Outline all requirements (i.e. most direct and efficient route, economy class, advance purchase, etc.) Mode of Travel Transportation Expenses Subsistence Expenses 4d, 2: size of rental vehicle, policy refers to mid-size as the acceptable rental size 4d, 6: why is UA unable to pay for a non-employee or guest with a University card? Definitions around travel for convenience, personal travel, etc. Intermediate or standard are considered a midsize vehicle but are often different car types with rental companies and rental rates may vary; suggest an intermediate or standard be the acceptable rental size Travelers must rent a preferred vehicle in the US and Canada where car rental insurance is included in the rate Guidelines or requirements for mode of travel should be combined with the mode/category of travel as applicable to that category Personal travel in separate section add how to mark an expense as personal on the expense report once new technology is implemented Move 5d into appropriate categories 6 includes expenses for both lodging and meals Separate lodging and meals and entertainment Group travel should have its own category HURON CONSULTING GROUP INC.

28 R2: OPTIMIZE TRAVEL & EXPENSE POLICY TRAVEL POLICY CONSIDERATIONS Item Summary Considerations Individual Corporate Card Charges Policy around individual travel cards Review overall card strategy and use See recommendation on card program in this document Require use of the travel card for travel expenses where required for tax exempt status Travel Advances Travel advance Move away from cash advance Duty of Care Not included Add language to include a Duty of Care or Risk Management Program Require all international travel be booked through the TMC for Duty of Care Travel Authorization See Travel Authorization Approvals Combine with approvals as a requirement, outlining comprehensive process Include link to electronic travel authorization Receipt Requirements Receipts not required for expenses < $25, but not to exceed $25 per expense report Change receipt requirements with new T&E solution to > $50 when using the University card; long-term bring to IRS limit for >$ HURON CONSULTING GROUP INC.

29 R2: OPTIMIZE TRAVEL & EXPENSE POLICY TRAVEL POLICY CONSIDERATIONS Item Summary Considerations Petty Cash Petty cash disbursements Remove from policy and disallow use of petty cash disbursements; refer to cash advance Relocation Relocation Allowance If this is not going to be reimbursed in the T&E solution, consider moving this to a separate relocation policy Representational Expenses Entertainment and gifts Rename this section to Entertainment, Hospitality, and Gifts HURON CONSULTING GROUP INC.

30 R3: FULLY AUTOMATE T&E SOLUTION UNIVERSITY OF ALASKA FUTURE STATE, TRAVEL & EXPENSE TECHNOLOGIES Key Finding Many departments are not currently automated with TEM or have recently reverted back to paper processes due to various functional challenges, workflow and other compliance requirements Travel spend is not captured consistently in meaningful categories for spend analysis Recommendations Observations Many highlighted examples when the policy was not applied consistently across expense reports based on the auditors interpretation of policy When TEM works, employees are happy to have an automated solution Some departments are using DocuSign prior to completing a travel authorization in TEM to obtain necessary authorizations in order to purchase airfare without additional delays Processes are frustrating for employees, in many cases duplicating efforts through paper or DocuSign before entering information in TEM, reducing efficiency and impacting overall productivity An automated solution with audit rules to support employee and non-employee travel will enable consistent reviews and auditing of expense reports, and reduce processing time Interviewees are interested and willing to collaborate on a new T&E program solution and technology that will provide for a better user experience while maintaining cost effective practices across the University Paper expense reports are not detailed in reporting, lack of visibility An integrated T&E solution will provide reporting both in the solution and through an extract to Banner for full travel spend transparency Process improvements are necessary for efficiencies and traveler/delegate satisfaction. Software-as-a-Service T&E solutions (i.e. Concur, Chrome River) typically include: *Pre-trip authorization *Automated workflow *Expense reporting *Status tracking *Mobile technology *GSAcalculated per diems *Standard reporting package for transactional and travel spend analysis *Audit rules HURON CONSULTING GROUP INC.

31 R3: FULLY AUTOMATE T&E SOLUTION FEATURE COMPARISON: CONCUR AND CHROME RIVER Category Concur ChromeRiver TMC Travel Request Request to Booking Online Booking Mobile App - receipts Mobile App - approvals Mobile App - expense Mobile App - booking Travel card to Expense Booking to Expense Request to Expense Expense *Scores are 0-5 with 5 being full functionality and 0 being no functionality Request to Expense Booking to Expense Travel card to Expense Expense Mobile App - booking Travel Request Mobile App - expense Request to Booking Online Booking Mobile App - receipts Mobile App - approvals Concur Chrome River TMC Combined Findings Integrations Chrome River Concur People, encumbrance, budget check, FOAPAL, AP Invoice, GL journal Separate TMC profiles and trip itineraries are required Flat file or web services No external integration with TMC is required While Concur provides the full breadth of functionality, Chrome River, among other T&E solutions, provides an alternative option for UA The combination of Chrome River and the TMC offers UA features in all of the key areas of travel and expense The State of Alaska is using GetThere as their online booking tool (OBT) with preferred pricing through their TMC HURON CONSULTING GROUP INC.

32 R3: FULLY AUTOMATE T&E SOLUTION T&E AUTOMATION ANALYSIS: CHROME RIVER Observations and Experience Chrome River with an online booking solution (GetThere) and duty of care tracking provided by TMC Key Considerations Booking of travel and tracking travelers during intravel incidents would occur outside of Chrome River; however, these processes can be automated via a Travel Management Company With Preferred TMC Huron Consulting Group s depiction of a mature expense solution coupled with travel and duty of care These solutions and services would be provided by the TMC HURON CONSULTING GROUP INC.

33 R3: FULLY AUTOMATE T&E SOLUTION T&E AUTOMATION ANALYSIS: CONCUR Observations and Experience Concur s end-to-end solution is a single platform with full integration Key Considerations In the marketplace, Concur Technologies is the only supplier that provides an end-to-end travel and expense solution Electronic receipts provide another integration point and greatly improve the user experience by reducing the number of paper/scanned receipt requirements Concur provides the capability to match multiple expense reports to one travel authorization and will reduce the balance on the authorization The University of Alaska s volume for Duty of Care can be managed by the TMC, Concur, or another Risk provider such as isos, etc. (Duty of Care was out of scope for this project but should be a key consideration in the overall T&E Program) International expenditures are minimal at UA Huron Consulting Group s depiction of an integrated, end-to-end T&E life cycle HURON CONSULTING GROUP INC.

34 RECOMMENDED TECHNOLOGIES THE UNIVERSITY OF ALASKA FUTURE STATE, TRAVEL & EXPENSE TECHNOLOGIES Technology, Systems, Tools Other travel and expense technology solutions exist, however, Concur is currently the only provider to offer a fully integrated solution in the T&E lifecycle JP Morgan (JPMC) provides multiple options and card products from travel (personal and university liability) and purchasing cards to lodge cards, virtual cards, and e-payables A feed from HR to the OBT will eliminate the need for delegates and employees to provide PII data in a non-secure fashion to suppliers; automation of a travel booking solution through an OBT and TMC provides more opportunities to drive online adoption and achieve cost savings Travel Authorization Book Travel In-Travel Expense Analyze Key Activities Trip Estimate Agent Form of Payment Enter expenses Real-time reporting Trip Purpose Online Receipt capture Import card trans. Spend analysis Fund verification Other Mobile approvals Receipts Compliance Travel Dates Itinerary mgmt. Audit rules Value analysis Mobile Approvals Performance Mgt Future Tools Travel Authorization Online Booking Tool Mobile Expense Banner Automated Workflow HR feed to load profiles Electronic/Photo receipts Imported University card transactions Reporting Itinerary Management JPMC Visa: individual and lodge cards HURON CONSULTING GROUP INC.

35 R4: SELECT AND IMPLEMENT TMC & OBT TRAVEL MANAGEMENT COMPANY AND ONLINE BOOKING TOOL Key Finding The University does not currently have a Travel Management Company (TMC) or online booking tool (OBT) The State of Alaska is using a TMC and OBT and has negotiated discounts Recommendations Observations Travelers and delegates are searching for travel rates on multiple websites including Alaska Airlines, other airline websites, hotel sites, car rental sites, online travel agencies (OTAs such as Expedia or Travelocity); this is a time intensive process as they must search multiple sites for a single trip If the trip contains personal travel, individuals must research and present a comparison fare to determine whether the traveler has any out of pocket expenses Often times travelers will not have a stored profile on these sites, whereas a TMC or OBT will store traveler profile information including travel preferences (i.e. TSA information, loyalty programs, etc.) Without a TMC/OBT there isn t a process to determine whether the traveler is obtaining the best rates or if the traveler is compliant to policy The TMC/OBT have the capability to track unused tickets for future use, eliminating the need to track them manually, decreasing the risk of losing the value of the ticket The State of Alaska is using the OBT/TMC for the travel authorization once the travel is booked. Travel policy is configured in the OBT to ensure policy compliance. The OBT has limitations and does not have the flexibility that a typical OBT or consumer site would have that may impact a travelers choice and the user experience. Interviews concluded there is a hesitation to move to an OBT that is too restrictive and a TMC that does not have thorough knowledge of travel in Alaska Select a Travel Management Company and online booking tool that provides a single point of contact for travel needs, covering all categories with the University travel policy configured with the solution Ensure the TMC selected has access to the State negotiated discounts and that University cards can be used as the form of payment Allow the configuration of the online booking tool to have enough flexibility to show travel options and highlight those that are out of policy, requiring reason codes for reporting and metrics HURON CONSULTING GROUP INC.

36 R5-6: UTILIZE & NEGOTIATE TRAVEL DISCOUNTS THE STATE AND UNIVERISTY OF ALASKA TRAVEL DISCOUNTS Key Finding Varying discounts exist with Alaska Airlines for the State of Alaska and the University Other travel suppliers also offer some state discounts Recommendations Observations The State has discounts with Alaska Airlines, National/Enterprise, Hertz, Budget (in-state only), and some hotels; some of these rates are utilized by travel coordinators/travelers if aware of these discounts The State Alaska Airline discounts are currently only available through the State s TMC; the University is using multiple EasyBiz accounts currently to earn miles based on business flights Travel coordinators have access to the EasyBiz sites processes are unclear on when/how to redeem miles from EasyBiz accounts, including who can approve use of the accounts Hotel/lodging discounts require a phone call to the hotel directly due to the absence of an OBT/TMC Often times suppliers will require use of a TMC/OBT in order to receive discounts for business travel Leverage State negotiated discounts whenever possible this may require the selection and implementation of a TMC and OBT Up front discounts on Alaska Airlines will provide increased long term benefits and decreased airfare costs Establish policy to utilize remaining mileage balances of EasyBiz accounts Communicate benefits of travel discounts to University travelers and travel coordinators Monitor spend across all suppliers to better leverage discounts and collaborate with the State where possible to pool overall volume for additional savings opportunities Require use of a University card where required to obtain tax exempt status HURON CONSULTING GROUP INC.

37 R7-8: EXPAND UNIVERSITY CARD PROGRAM CARD MANAGEMENT RECOMMENDATIONS Key Finding Individual University Travel card use is limited travelers do not want another personal card Use of University cards to purchase travel is inconsistent across campuses Travelers are incurring additional charges for taxes due to use of a personal card some of these taxes have been reimbursed Lack of full T&E automation create challenges for the existing University card program to be more broadly dispersed Recommendations Observations Travelers are using a variety of payments for travel expenses including personal cards, UA department travel and/or p-cards, or individual University travel cards that are personal liability Individual University travel card use is limited in most cases suppliers will not provide tax exempt status on these cards; suppliers indicate it must be a University paid (CB/CP) card (i.e. p- card), and travelers would prefer to use a personal card to earn additional miles/points Interviewees expressed an interest in a University sponsored travel card for travel expenses Departments use of p-cards or department travel cards are inconsistent, where some departments allow the use of these cards for lodging and car rental expenses where others only purchase airfare Inconsistent processes of reimbursement of taxes in-state when the University is tax exempt; the Legislative Audit identified a potential of $167,000 in lost savings in FY15 due to incorrect reimbursement of taxes Card reconciliation for department travel and p-cards are extremely challenging to manage and control. TEM provides some visibility into total trip costs, however, use of TEM is dwindling. Individual cards are easily reconciled by the Travel Coordinator (delegate) or traveler in an automated T&E solution where card transactions are imported and associated to the appropriate expense reports In conjunction of the launch of a fully automated T&E solution that will replace TEM, initiate deployment to expand the existing University card program to improve spend visibility, reduce personal financial burden, and improve rebates to the University. Issuance of individual Universitypaid travel cards to travelers will provide greater visibility into spend Utilize T&E automation for reconciliation of the University travel card programs Remove the ability to purchase travel expenses on a p-card and transition those expenses to travel cards An automated T&E solution provides functionality for a centralized lodge card that may be used for infrequent travelers and/or guests where the card transactions are populated into the traveler profile for accurate expense reporting and full trip cost visibility Require use of University paid travel card for tax exempt travel expenses (i.e. lodging) update policy that taxes will not be reimbursed if the proper form of payment is not used HURON CONSULTING GROUP INC.

38 R7: EXPAND UNIVERSITY CARD PROGRAM UNIVERSITY BILL/UNIVERSITY PAID (CB/CP) CARD BENEFITS AND CONTROLS Recommendations Replace individual liability University travel cards with University-paid travel card to improve spend visibility, reduce personal financial burden, and reduce the use of department purchasing/travel cards Utilize T&E automation for card reconciliation of all travel expenses Benefits that Drive Adoption Company Bill / Company Paid (CB/CP) offers the following benefits: Reduces individual financial burden Minimizes the need for individual travel advances; which is a costly, inefficient reconciliation method Ability to set adjustable limits (overall or specific time frame) Enables accruals for unreconciled travel card charges Provides fraud protection Integrates to Expense system o Reduce user data entry o Eliminate need to manually calculate foreign currency o Prevent modification for control Lost / stolen luggage and content replacement Car rental insurance Does not impact card holder credit report Enables rebate opportunity for the Institution Controls that Reduce Risk Legal contract signed by Cardholder reminders to traveler / delegate Set limits by purchase / travel frequency Scheduled reminder / delinquency reports Exclude certain categories Turn the card off during periods of no usage All reconciliation is online in the T&E solution; purchase and receipt information, exception based business rules, detailed online audit trail HURON CONSULTING GROUP INC.

39 R7: EXPAND UNIVERSITY CARD PROGRAM CARD TYPES MOST WIDELY USED A Travel Card can be a separate card, or a P-Card that is provisioned with Travel Card capabilities Travel Card Principles Access is more open Make travel card available to: All travelers, both frequent and infrequent Travel card may be used for: Conference fees Hotels, hotel deposits (University paid card for tax exempt status) Guest travel Business meals In-travel purchases (Need to decide whether to include or exclude actual meals when using per diems) Airfare ancillary items, such as baggage fees Policy changes: Eliminate individual cash advances, unless an exception is approved Do not reimburse personal credit card or out-of-pocket expenses until after the trip is completed P-Card Principles Access and usage is more restricted Make P-Card available to: Department administrators High-volume Purchasers Select researchers P-Card may be used for: Conference fees One-time / one-off purchases Specialty and low-risk goods purchases Policy changes: Implies training to card holders on proper usage and guidance buying and paying preferred practices HURON CONSULTING GROUP INC.

40 R7: EXPAND UNIVERSITY CARD PROGRAM TWO CARD VERSUS ONE CARD SOLUTION: RESEARCH FOR CONSIDERATION Two Card Create a separate travel card program One Card Configure a one card Program Driver Separate management of P-Card and travel card program P-Card purchase reconciliation process may have different workflow, expense types, report submission requirements Ability to process P-Card in a separate solution Requires management of programs under one management team All card purchases are reconciled through the expense management tool Decision for report generation cycle will need to be made; i.e., as soon as travel is completed vs. weekly, bi-monthly, or monthly reports Benefits Business Considerations Increased ability of Merchant Category Codes (MCC) blocking granularity Easier management of MCCs One card to carry; this program can be customized to enable different spending abilities depending on the spending category and based on the duties of an employee. Reduced chance of wrong card used One card will allow Institution to manage both travel and purchasing programs together on one platform Depending on the expense management tool chosen, this may present additional costs per report depending on the configuration of the expense process (i.e. separate travel reports, vs. monthly reports for all expenses) A one card solution results in some loss of MCC blocking granularity since purchase and travel expense tend to have different policies. Some banks have stated that if the % of employees requiring two cards is less than 30%, a one card solution may not be advantageous. Review current workflows for p-card and t-card transactions to determine whether additional costs would be incurred by moving to a one-card solution. Options are available to limit the number of expense reports in the T&E solution Technical Considerations If two cards, Huron s recommendation is to reconcile both cards with the expense management solution and not to have a separate reconciliation tool for P-Card Reconciliation of the One card would require all transactions to be reconciled into a common solution HURON CONSULTING GROUP INC.

41 R10: IMPLEMENT SOLUTION FOR RURAL LOCATIONS AND TRAVELERS RURAL LOCATIONS AND RV SIKULIAQ Key Finding Rural locations and travelers have limited internet access and may not be able to book their own travel Inability to use card form of payment RV Sikuliaq travel and expense bookings require flexibility based on timing of ship embarkation and disembarkation schedule Recommendations Observations Current processes require students and other remote travelers to login to TEM themselves to approve and route their Travel Authorization (TA) and Expense Report (TER) for approval when access to the internet may be intermittent Delegates are able to create the TA but cannot route it through workflow the traveler must forward it Many remote travelers are infrequent travelers Travel Coordinators supporting remote locations have predominantly transitioned back to paper processes as TEM is too cumbersome for these travelers Travel to remote locations in Alaska requires knowledge and planning many villages do not have hotels or car rentals - travelers often sleep on the floor, bring their own food, and are transported between locations by snow machine or other alternatives, each requiring cash payments to the host Employees for RV Sikuliaq provide a home address or P.O. Box, but often times may not have a permanent home, creating challenges on where to return them when they disembark the ship Difficult to recruit and retain staff, need flexibility on travel requirements to remain competitive with other ships and benefits offered Establish process for T&E lifecycle for rural travel to permit TA submission, travel bookings, and expense preparation by a delegate where the traveler will sign/submit the expense report for reimbursement Revise policy to address rural travel reimburse cash payments upon trip completion, exceptions for financial hardship only Revise policy to address RV Sikuliaq air travel for crew establish process for airfare purchases and thresholds Establish receipt requirements for cash payments in rural locations Ensure TMC has extensive knowledge for in-state rural and oceanic travel HURON CONSULTING GROUP INC.

42 R11: ESTABLISH CHANGE MANAGEMENT PLAN CHANGE MANAGEMENT, COMMUNICATION PLAN, AND ORGANIZATIONAL READINESS Key Finding Change management will be key to success of any new T&E program and technology rollout Recommendations Observations University stakeholders are interested in the rollout of a new program and want to be involved throughout the process; appreciative of inclusion and a willingness for collaboration Lessons learned through TEM rollout feedback from travelers and coordinators was they wanted to be more involved in process and share requirements Interviews identified communication lacking on changes to T&E processes, policies, and procedures Training does not meet the needs of employees varying degrees of understanding Many travelers are unfamiliar with travel policy A strong communication plan will be necessary to achieve objectives for new T&E program and technology solution Determine University s organization readiness to move forward with a new T&E program Develop change management and communication plan Create Travel Advisory Group to assist with change management and communication Communicate findings of Huron assessment and outline next steps to the University Engage with multiple stakeholders throughout planning and implementation HURON CONSULTING GROUP INC.

43 R11: ESTABLISH CHANGE MANAGEMENT PLAN Organization Readiness / Change Management Business Process Design Reports and Inquiries Organizational Readiness Training Assess as-is end-to-end processes, define to-be processes using leading practices in travel and expense program and technology, document gaps, identify solution configuration to support business processes Establish and tie metrics to desired business practices. Report strategy development, planning and documentation of available reports, report location, and benefits of various reports, develop inquiry and ticket resolution processes Assess existing capabilities to support new systems, recommend future state support structures and operating model, define roles and responsibilities. Develop training plan including capacity planning, training content and delivery practices for travel and expense management staff, along with organization / end users Policies Marketing and Communication Supplier Readiness Business Process Transformation Review as-is policies to identify necessary policy revisions, augmentations or deletions with change in business processes, write draft policies to support change in processes Develop communication framework for proactive and reactive communications, define communication methods, assign content owners and communication timing, establish travel advisory group, develop and deploy marketing campaigns for brand recognition For travel management: establish and communicate policies, preferences, and negotiated rates are accessible including necessary tax exempt status for in-state travel Support end users with changes to as-is business processes, identify roles and responsibilities within departments to optimize the use of technology solutions, identify the benefits, processes and gaps between current and future state business processes HURON CONSULTING GROUP INC.

44 3 CONCLUSIONS & IMPLEMENTATION CONSIDERATIONS

45 CONCLUSIONS HIGH LEVEL CONCLUSIONS THE UNIVERSITY OF ALASKA INITIATIVE Huron understands the University of Alaska s mission is to inspire learning; to advance and disseminate knowledge through teaching, researching, and public service; and to emphasize the North and its diverse peoples. To enable the University to focus its mission and core competencies, the CFO and team have begun an initiative with a goal of researching and implementing business service improvements and a new T&E technology solution in a collaborative and transparent process As a principle, the initiative intention is to establish best practices for business operations and Finance, utilizing an approach that promotes speed, automation, productivity, process efficiencies, reliability, scalability, shared accountability, and savings. Huron s observations are that this is a worthwhile initiative, but the University must continue to act with urgency to identify, qualify, prepare, and begin to implement tools and process changes - this will ultimately demonstrate action, and more importantly, results to stakeholders across the University of Alaska System A CALL TO ACTION Realizing this urgency, we suggest the following call to action for based on the findings and recommendations herein: Rapid implementation of an amended Travel and Expense Policy, followed by implementation of a new technology solution for full automation of the T&E lifecycle across the University of Alaska. Mobilize staff to deploy the T&E solution by early 2018 Standardize T&E processes to simplify the user experience and enable Finance to focus on adding value Develop a Travel and Expense plan that calls for implementation of T&E solutions to unify Finance with focus on usability, productivity, efficiencies, user adoption, and compliance Develop staff competencies to work within the context of new tools, processes, and levels of engagement with the University of Alaska community. Drive internal process improvements and expand the influence of Finance by fostering the creation of greater department financial capabilities Create a Travel Management role in support of the University of Alaska across the System Enhance the level of proactive and value-added engagement of the University by Finance and Travel HURON CONSULTING GROUP INC.

46 CONCLUSIONS RECOMMENDATIONS SUMMARY RECOMMENDATIONS PRIORITY LEVEL OF EFFORT R1: Realign Organization High Medium R2: Optimize Travel and Expense Policy High Medium R3: Implement Fully Automated Solution throughout the T&E Lifecycle High High R4: Select Travel Management Company (TMC) and Online Booking Tool (OBT) High Medium R5: Leverage and Utilize State of Alaska Negotiated Travel Discounts High Low R6: Utilize Alaska Airlines EasyBiz Mileage Balances and Negotiate Travel Discounts Medium Medium R7: Deploy Enhanced University-Sponsored Card Program High High R8: Utilize University Travel Card for Tax Exempt Status High Low R9: Establish Performance Metrics Medium Low R10: Implement Solution for Rural Locations and Travelers High Medium R11: Establish Change Management Strategy and Communication Plan High Medium Please note: Duty of Care was not included as part of the scope of this project. Huron recommends the University of Alaska incorporate a comprehensive Duty of Care program as part of the T&E program initiative HURON CONSULTING GROUP INC.

47 CONCLUSIONS IMPLEMENTATION ROADMAP Timeline is directional actual sequence and tasks will vary ~3 months 3-6 months 6-9 months 9-12 months Organization, Policy, Process and Technology Improvements T&E Policies R2: Optimize Travel and Expense Policy Policy Improvement /Changes (Amend Existing) T&E Solution Implementation R3: Implement fully automated solution, R7: Deploy enhanced University-paid card program R8: Utilize University card for tax exempt status; R10: Implement solution for rural location and travelers R11: Establish change management strategy and communication plan Full T&E solution implementation duration 5-6 months plus rollout T&E Solution Providers & Contracts R4: Select TMC and OBT R5: Leverage and utilize State of Alaska negotiated agreements R6: Utilize EasyBiz accounts and negotiate travel discounts Finalize T&E solution contract Best Practice Procedures Design & Implementation Planning Solution Design, Configuration and Test Integrations with Lawson Policy Improvement / Changes (New policy, leveraging technology) Training materials, website development Rollout T&E Project Team Metrics & Reporting Identify T&E owner, stage project team Identify Travel Advisory Group R9: Establish performance metrics and reporting Organization Changes R1: Realign Organization, develop strategic alignment in Finance/Travel and other departments some changes to take effect after technology implementation Please note: Duty of Care was not included as part of the scope of this project. Huron recommends the University of Alaska incorporate a comprehensive Duty of Care program as part of the T&E program initiative HURON CONSULTING GROUP INC.

48 PRE-IMPLEMENTATION PLANNING TOPICS Business Process and Project Planning Sessions Travel & Expense Discovery Policies and controls University business travel Integrated Duty of Care Metrics and Reporting Travel Authorization Cash Advance Individual travel Guest travel Agent-assisted booking Online booking tool Meetings and Events Travel Card Procurement Card Receipt requirements Mobile functionality Expense Report Per diems and business meals Expense and Account Types Auditing Rules Approval Workflow Employee reimbursements GL and AP Integration T&E Project Discovery Project timeline and plan Deployment approach Project team structure and roles Change management considerations Key success factors Training approaches Communication plan Integration Discovery Integration ERP Systems Account Code Sync. Chart Field Structure Single Sign On Authentication User profile synchronization Funding validation Reporting HURON CONSULTING GROUP INC.

49 IMPLEMENTATION CONSIDERATIONS T&E CRITICAL SUCCESS FACTORS View your initiative as a T&E Program Transformation versus a Technology Implementation Define an owner of the travel and expense program to ensure continuity of policies and procedures throughout the T&E life cycle Define policies to support the balance of travel satisfaction with financial controls and cost savings Ensure technology and service providers are interconnected for ease of use, leveraging of data, and comprehensive reporting Travel Management Company Select a TMC with excellent customer service and a robust online booking tool; and understands the synergies of data sharing with an expense management solution Select a TMC that has an understanding of higher education and your specialized travel needs across the state of Alaska Select a TMC that provides hotel discounts and leverage with airlines to minimize certain fees for group and athletic travel Implementation Planning Dedicate time to an up-front planning effort, allotting time for RFP processes necessary to select the right technology, TMC, and card providers Develop well defined implementation unified vision and clear messaging channels - deployment plans and timelines that have some flexibility - establish clear project governance Identify operational improvement opportunities provided through automation and work to optimize and streamline business processes and workflow approvals prior to solution design Clearly define the scope of the initiative, including traveler types, non-travel expenses to reimburse through solution, etc. Investment in Resources Identify and dedicate experienced resources/consultants for implementation and program management Ensure constant collaboration among IT, Purchasing and Accounts Payable Establish a travel advisory group for vetting of solution and policy/procedural changes throughout the project HURON CONSULTING GROUP INC.

50 IMPLEMENTATION CONSIDERATIONS T&E CRITICAL SUCCESS FACTORS Design Design solution in a streamlined manner, while enforcing policies or identifying exceptions with appropriate messaging to change future behavior Design optimal, standardized and consistent ERP integrations Workflow: strive to get these right from the start; work with travel advisory group to understand needs Throughout the process consider the goals of user adoption and an improved user experience Change Management Maintain an Alaska system-wide perspective - involve users across campuses throughout the process Help business officers and potential users understand the opportunities to change their business processes Ensure central and campus-wide organizational alignment and readiness to support the solution and user community Communications: the key to early user adoption Inform users on what the solution is, why it is being introduced (what it is replacing), when it is being introduced and what the benefits are to him/her and the campus Vet design decisions with the travel advisory group and provide them with opportunities to give feedback throughout the process; make sure everyone feels heard and that they become change agents within their departments throughout the project Start early and increase the frequency and detail of communications over time; you will have a better chance of successful acceptance of the new solution and tolerance of any initial challenges Develop a well constructed set of policies that is easy to follow and points out how to rather than mainly on what is not allowed Design a well constructed website that is easy to locate by new or infrequent travelers; ensure the information is laid out in a way that guides them in trip preparation, during their travel, and how to properly reconcile their expenses after the trip HURON CONSULTING GROUP INC.

51 IMPLEMENTATION CONSIDERATIONS T&E CRITICAL SUCCESS FACTORS Testing Develop detailed test scripts for use during implementation, product upgrades, and supplier testing Conduct extensive exception testing Include a random sampling of users in UAT (User Acceptance Testing); they will create exception scenarios you couldn t possibly anticipate Training Develop a comprehensive roll out plan and training approach that includes online training solutions; with a focus on new and infrequent travelers, and specific user groups Provide training handouts (complete with screen shots) at the beginning of classes so users can take notes Post-Production Support Provide help desk support for the user community during and after system go-live Define metrics, establish baselines and monitor these metrics, and focus on continuous improvement Utilize the top-down support of The University of Alaska System and its campuses to reinforce the changes HURON CONSULTING GROUP INC.

52 IMPLEMENTATION CONSIDERATIONS LEVERAGE INDUSTRY BEST PRACTICES - traveler challenges - inefficiencies - lack of single owner - disparate solutions Integrated Solution and Best Practices Addressing today s challenges will require more than just technology, it will also require revisions to policy and procedures, change management, improved customer service, and a continuous focus on the everchanging travel industry and its impact on the University of Alaska and its travelers Automating the T&E life cycle is no longer an unknown venture, many institutions have already completed their implementation, obtained the efficiencies and savings, and are continuing to drive more value through optimizations HURON CONSULTING GROUP INC.

53 4 APPENDIX

54 TRAVEL INFORMATION FORM USED IN ADDITION TO TEM TRAVEL AUTHORIZATION HURON CONSULTING GROUP INC. Provided by the College of Health

55 OVERALL TRAVEL PROCESS FLOW HURON CONSULTING GROUP INC.

56 PHASE I: ICHS TRAVEL PROCESS -UAA HURON CONSULTING GROUP INC.

57 PHASE III: ICHS TRAVEL PROCESS - UAA HURON CONSULTING GROUP INC.

58 PHASE II: TRAVEL PROCESS UAF (1 OF 4) HURON CONSULTING GROUP INC.

59 PHASE II: TRAVEL PROCESS UAF (2 OF 4) HURON CONSULTING GROUP INC.

60 PHASE II: TRAVEL PROCESS UAF (3 OF 4) HURON CONSULTING GROUP INC.

61 PHASE II: TRAVEL PROCESS UAF (4 OF 4) HURON CONSULTING GROUP INC.

62 PHASE II: TRAVEL PROCESS UAF HURON CONSULTING GROUP INC.

63 PHASE II: TRAVEL PROCESS UAF HURON CONSULTING GROUP INC.

64 PHASE II: TRAVEL PROCESS UAF (1 OF 2) HURON CONSULTING GROUP INC.

65 PHASE II: TRAVEL PROCESS UAF (2 OF 2) HURON CONSULTING GROUP INC.

66 PHASE II: TRAVEL PROCESS UAF HURON CONSULTING GROUP INC.

67 JOB DESCRIPTION TRAVEL MANAGER Responsibilities Responsible for policy, procedures, adoption, training, and support of the T&E lifecycle (solution) which will encompass employee and non-employee travel and non-travel expenses Conducts customer-facing activities for campus users and University leaders Ownership of the TMC relationship(s) and service level agreement performance Ownership (or partnership) of the T&E solution provider relationship, support tickets, and performance Ownership (or partnership) of the commercial card program(s) Participates in (or leads) duty of care committee activities to develop/modify policies and procedures to minimize travel safety risks to the University Oversees centralized support of the T&E lifecycle Owns content of a centralized set of webpages that educates users on the T&E policies, procedures, travel vendor discount information, and training tools Partners with campus travelers and groups (study abroad, athletics, etc.) to address complex travel needs Provides regular reporting and dashboards to constituents Provides ongoing communication and improvements of the T&E program based on changes within the travel industry and analyzed traveler behaviors and challenges Business Acumen Planning and Organizing Partnering Communication & Influence Customer Value Creation Analytical Skills Partners with the following groups: Purchasing Payment Processing Controller s Office Athletics International Studies School leadership Study Abroad Institutional Advancement Duty of Care committee Skills Analysis and Development Has a broadly based understanding of key business fundamentals, understands the business and financial drivers of the University, as it relates to T&E, and takes responsibility for maintaining its ongoing fiscal soundness. Matches T&E best practices and resources with campus identified business needs, and strategic needs of the University. Establish a systematic course of action for self and/or others to assure accomplishment of a specific objective, determining priorities and allocating time and resources effectively. Identify opportunities for synergy across functions - cross departmentally and/or interdepartmentally. Work to achieve the common goal. Effectively transfer thoughts and expresses ideas using speech, listening skills and writing skills to influence others or gain their support. Use appropriate interpersonal styles and methods to influence internal clients and external vendors, enhancing Procurement Services success. Demonstrate concern for meeting internal and external customers' needs in a manner that provides satisfaction and excellent results for the customer. Evaluate data critically. Recognize connections and links to define a consolidated approach HURON CONSULTING GROUP INC.

68 JOB DESCRIPTION TRAVEL SERVICES ASSOCIATE Responsibilities Possess in-depth knowledge and expertise of the end-to-end software provider s solution and related processes. Possess in-depth knowledge of University s travel and expense policy. Provide guidance to campus users regarding T&E policy and procedures Provide training and support for the proper usage of the T&E solution Develop/update FAQs, training materials, and website content Work with campus users and University leaders to address complex travel needs Perform regular operational tasks to ensure adoption of processes and tools, and to ensure timely processing of reports Work with TMC to manage unused tickets and address customer satisfaction concerns Work with commercial card administrator and TMC to reconcile ghost card Work with campus travelers and groups (study abroad, athletics, etc.) to address complex travel needs Produce regular reporting and dashboards for constituents Work closely with the T&E System Administrator to determine strategy for features/functions provided as part of the software provider s monthly updates Customer Value Creation Business Acumen Communication Skills Analysis and Development Partners with the following groups: T&E System Administrator Expense processors Commercial Card Manager/Administrators Travel Administrators University leaders Campus users/administrators Demonstrate concern for meeting internal and external customers' needs in a manner that provides satisfaction and excellent results for the customer. Has a broadly based understanding of key business fundamentals, understands the business and financial drivers of the University, as it relates to T&E, and takes responsibility for maintaining its ongoing fiscal soundness. Matches the T&E best practices and resources with campus identified business needs. Effectively transfer thoughts and expresses ideas using speech, listening skills and writing skills to convey information. Attention to Detail Planning and Organizing Analytical Skills Follow detailed procedures and ensures accuracy in documentation and data. Establish a systematic course of action for self and/or others to assure accomplishment of a specific objective, determining priorities and allocating time and resources effectively. Identify and define problems; determine the probable causes; suggest solutions HURON CONSULTING GROUP INC.

69 JOB DESCRIPTION T&E SYSTEM ADMINISTRATOR Responsibilities The T&E System Administrator will be responsible for managing process exceptions, data feeds, and ongoing end-to-end software provider maintenance and testing to ensure smooth processing of trip authorizations and expense reports. Create/modify reports to meet campus, Travel Services, and executive report requirements. Provide help desk assistance to travelers and delegates. Work with Procurement Services webmaster(s) to make appropriate Travel Services website changes. Possess in-depth knowledge and expertise of the end-to-end software provider s solution and related data feeds. Possess in-depth knowledge of University s travel and expense policy. Focus on disciplined activities to ensure smooth processing on a daily basis. Assess and make informed decisions regarding utilization of available end-to-end software provider s software changes. Assess help desk trends to determine if additional analysis and action is necessary to improve customer satisfaction. Technical Acumen Planning and Organizing Analytical Skills Attention to Detail Communication Conflict Management Partners with the following groups: Travel Services IT Skills Analysis and Development Acquires and uses professional/technical knowledge, skills, experience and judgment to accomplish a result, serve one's customers effectively and contribute to Procurement Services' organizational intellectual capital. Establish a systematic course of action for self and/or others to assure accomplishment of a specific objective, determining priorities and allocating time and resources effectively. Identify and define problems; determine the probable causes; suggest solutions. Follow detailed procedures and ensures accuracy in documentation and data. Effectively transfer thoughts and expresses ideas using speech, listening skills and writing skills to convey information. Use active listening to reduce conflict HURON CONSULTING GROUP INC.

70 BENEFITS AND BEST PRACTICES

71 TRAVEL AND EXPENSE PROGRAM ASSESSMENT BENEFITS OF AN END-TO-END TRAVEL & EXPENSE LIFECYCLE 1. Travel Request Traveler enters their trip estimate by travel segment such as airfare, hotel, and car. Provides ability for the department to formally approve the trip estimate and to view the trip estimate and actuals during the expense report process. Traveler obtains approval from their supervisor via an electronic workflow in a more timely manner than paper-based approvals. Provides ability to identify high risk travel prior to the trip. Links multiple expenses under one travel request; important for conferences which may have pre and post trip expense reports. 2. Booking the Trip Traveler or travel arranger books the trip through either an online booking tool or through an agent from the approved Travel Management Company (TMC). Online booking tool or TMC agent provides the traveler with University-negotiated prices for cost savings on the trip. A fully integrated solution will provide trip visibility for duty of care. 3. Duty of Care Preparation and In-travel Management Visibility into traveler itineraries booked through the preferred TMC (online or agent-assisted) enables the University to target international travelers for trip preparation training, export control; and provides the necessary visibility to ensure proper insurance and rescue capabilities are in order. 4. Travel Event Mobile Apps Traveler can utilize mobile apps to improve their travel experience. Mobile apps across automation tools vary in capabilities, however typical features include the ability to view the trip itinerary and in-travel updates, capture receipts, and approve reports. Two-way communications for duty of care alerts and check-ins. 5. Travel Event Travel Card and Receipts Usage of the University travel card provides early visibility of trip charges and minimizes data entry, as the user simply drags them onto the expense report. Corporate liability cards provide greater traveler adoption, University rebates, and improves the traveler experience by easing their cash flow. Several expense solutions provide ways of scanning, photocopying, ing, and/or faxing receipts for ease of importing into the expense report. 6. Expense Report For institutions utilizing a full life cycle solution, the traveler or delegate will leverage prior information, such as, itineraries, credit card charges, and receipts, to minimize their data entry to complete their report. T&E technology vendors provide configurable audit rules, to flag exceptions for the traveler, the approver and the back office, which minimizes rework. Approvers conduct their approval electronically. Receipt images are available for review at the line level. If the travel request solution is utilized, the approver would see the original estimate versus the actuals. Secondary approvals, based on exceptions, can be automated. 7. Payment An automated solution will have interfaces for GL postings and traveler reimbursement. The usage of an automated expense report, online approvals, and integrations results in more timely traveler reimbursement. Cost Savings Process Efficiencies Traveler Experience Risk Mitigation (duty of Care) HURON CONSULTING GROUP INC.

72 T&E PROGRAM BEST PRACTICES Company-Paid Travel Card Ease traveler s financial burden Import transactions into expense report solution Obtain rebate for spend volume Online Travel Booking Tool Provide self-service booking Company provides visibility to all travel discounts Company policy is enabled Travel Management Company (TMC) Provide consistent service and single point of contact for all travelers Reduce administration Mobile Applications Enable hand-held access to travel and expense procedures Capture receipt at the source for maximum efficiencies Itinerary management End-to-End Integration Automate paper-based reports Implement end-to-end solution Implement optimizations Duty of Care Capture traveler itineraries for full visibility Provide solution, umbrella insurance, and rescue capabilities to reduce risks Communications Travel portal Consolidate all travel information Push trigger-based s for infrequent and international travelers Travel Office Single owner of the T&E solution Focus on adoption and service Provide continuous program improvements Card Reconciliation Provide a single system for procurement card and travel card reconciliation Policy Balance controls, traveler efficiencies and user experience Programmatically address exception-based rules for specialty groups Strategic Sourcing Airline discounts Lodging discounts Ground transportation discounts Meetings and events Ongoing analysis of travel spend HURON CONSULTING GROUP INC.

73 CONDUCTED INTERVIEWS

74 CONDUCTED INTERVIEWS Interviewee Name Campus Department Title 1 Zachary Albert UAA Administrative Services Director 2 Lee Ann Amerson UAF Financial Services Assistant to Associate Vice Chancellor 3 Kari Atwood UAF CFOS-Seward Marine Center Marine Personnel Coordinator 4 Geoffrey Bacon SW Labor Relations Director of Labor and Employee Relations 5 Craig Baldwin UAF School of Education-K12 Outreach Travel Coordinator 6 Dustin Bawcom SW UA System Student Enrollment Strategy Administrative Specialist 7 Joshua Beck UAF Office of Admissions and Registrar Admissions Clerk 8 Carol Brady UAA School of Allied Health Business/Office Manager 9 William Bristow UAF GI-Space Physics and Aeronomy HAARP Chief Scientist and Professor 10 Betty Brooks UAA School of Nursing Administration Fiscal Technician 11 Robin Brooks UAF CRCD-Interior Aleutians Campus Student Success Coordinator 12 Jennifer Burns UAA Biological Sciences Department Assistant Professor 13 Louise Butler UAA Academic Innovations and elearning Assistant to the Director-Office Manager 14 Denise Caissie UAF Procurement and Contract Services ProCard Administrator 15 Rick Caulfield UAS University of Alaska Southeast Chancellor HURON CONSULTING GROUP INC.

75 CONDUCTED INTERVIEWS Interviewee Name Campus Department Title 16 Michael Ciri UAS Administrative Services Vice Chancellor for Administration 17 Lily Cohen UAF International Arctic Research Center Research Professional 18 Talis Colberg UAA Matanuska-Susitna College College Director 19 Wendy Cole UAS Business and Finance Fiscal Technician III (Travel Auditor) 20 Douglas Cost UAF CLA-Political Science Research NSF IGERT Fellow 21 Carrie Crouse SW UA System Foundation Accounting Office Manager 22 Kristen Dau UAF CRCD-Chukchi Campus Library Technician 23 Debra Davis UAF Facilities Services-Utilities Fiscal Technician 24 Kitty Deal UAA Kodiak College Assistant Professor, Elementary Faculty 25 Mae Delcastillo UAS Student Services Administrative Manager 26 Paul Deputy UAA College of Education Dean 27 Myron Dosch UA Finance CFO 28 Patrick Druckenmiller UAF Department of Geosciences Associate Professor of Geology 29 Morgan Dufseth SW Academic Affairs-System Governance Executive Officer 30 Paul Dunscomb UAA History Professor/Chair 31 Dawn Durtsche UAF CLA-Alaska Native Language Center Administrative Generalist HURON CONSULTING GROUP INC.

76 CONDUCTED INTERVIEWS Interviewee Name Campus Department Title 32 Jennifer Elhard UAF CFOS-Seward Marine Center Faculty and Administrative Manager 33 David Fee UAF GI-Volcanology Assistant Professor 34 Tara Ferguson SW UA System Human Resources Compensation Director 35 Terry Fields UAA Management and Marketing Department Term Assistant Professor 36 Kerynn Fisher UAF Administrative Services Executive Assistant to the Vice Chancellor 37 Deanna Fitzgerald UAF CNSM-Division of Research Purchasing and Travel Coordinator 38 Heather Foltz UAF College of Liberal Arts (OIT) Fiscal Officer 39 Crystal Frank UAF CRCD-Alaska Native Studies and Rural Development Graduate Student and Administrative Coordinator 40 Laura Frisone SW/UAF Office of Information Technology Administrative and Event Coordinator 41 Kellie Fritze UAF Facilities Services Financial Manager 42 Gretchen Froehle UAF CRCD-Northwest Campus Personnel Coordinator 43 Randy Fulweber UAF Institute of Arctic Biology-Toolkit Field Station Research Technician III 44 Alan Fugleberg UAA Kodiak College Director 45 Faye Gallant UAF Office of Management and Budget Business Analyst 46 Vickie Gilligan UA Finance Senior Accountant 47 Debbie Gonzalez UAF School of Natural Resources and Extension Grant Fiscal Manager HURON CONSULTING GROUP INC.

77 CONDUCTED INTERVIEWS Interviewee Name Campus Department Title 48 Skye Greer UAF Institute for Arctic Biology-Toolkit Field Station Business Manager 49 Leah Gregg UAS Department of Natural Sciences Administrative Assistant 50 Cathy Griseto UAF CNSM-Department of Veterinary Medicine Program Coordinator 51 Gwendolyn Gruenig SW Strategy Planning and Budget 52 Maren Haavig UAS School of Management 53 Nan Haley UAA PWS Institutional Support Associate Vice President for Institutional Research Planning Chair of Accounting Program and Asst. Prof. of Accounting SOM Fiscal Technician II/Accounts Payable 54 Jennifer Harris UAF Collee of Fisheries and Ocean Sciences Executive Officer 55 Erin Harris UAF Institute of Northern Engineering Travel Coordinator 56 Louisa Hayes UAA College of Education Assistant to the Dean 57 Geri Heiner UAA College of Health Project Assistant 58 Brenda Henderson UAA College of Education Administrative Assistant 59 Alexandra Hill UAA Institute of Social and Economic Research Assoc. Dir., Finance and Admin. 60 Janice Hollender UAS School of Education Administrative Manager 61 Wendy Horn UAS Ketchikan Director s Office Asst. Dir. Of Business Operations 62 Jessie Huett UAA Kenai Peninsula College, Administration Administrative Assistant/College Council Secretary HURON CONSULTING GROUP INC.

78 CONDUCTED INTERVIEWS Interviewee Name Campus Department Title 63 Denise Irish UAF Athletics Travel Coordinator 64 Geoff Jacobs UA/UAF Finance Finance Business Process Analyst 65 Rachel Jacobus UAS Accounts Payable Administrative Support 66 Trudy James UAA Community and Technical College Administrative Support 67 Rachel Jepsen UAF Shared Travel Services Manager, STS 68 Emery Johson SW/UAF Office of Information Technology Executive Assistant to the CITO 69 Jamie Johnston-Eddy UAA College of Education 70 Linda Joule UAF CRCD-Chukchi-Campus Director Fiscal Professional 2, Office of Dean 71 Lawrence Kaplan UAF CLA-Alaska Native Language Center Director/Department Chair 72 Regan Kelliher UAA Office of the Provost Executive Asst. to the Provost 73 Maryann Kniffen UAA COH WWAMI School of Medical Education Business Manager 74 Gregory Knight UAA Alaska Center for Rural Health Fiscal Manager 75 Ellen Neibert Koenen UAA Information Technology Services Administrative Coordinator 76 Karl Kowalski SW/UAF Office of Information Technology 77 Tom Langdon UAA Office of Information Technology Chief Information Technology Officer Manager, OIT Customer Support Services HURON CONSULTING GROUP INC.

79 CONDUCTED INTERVIEWS Interviewee Name Campus Department Title 78 Kathleen Lardner UAA College of Education Admin. Assistant, Undergraduate and Initia 79 Amanda Lash UAF College of Rural and Community Development Travel Coordinator 80 Dawn Lighthall SW UA System Finance Operations Executive Assistant to CFO 81 Serena Likar UAF Shared Travel Services Travel Coordinator-Expense Reports 82 Amy Lovecraft UAF CLA-Department of Political Science Associate Professor 83 Mary Sonia Mabalot UAS-Sitka Accounts Payable/Travel Accounts Payable/Travel 84 Elaine Main SW System Office of Risk Services Office Manager 85 Wendy Martelle UAF CLA-Linguistics Associate Professor 86 Bobbi McCoy UAS Chancellors Office Campus Resource Specialist 87 Robert McCoy UAF Geophysical Institute Director 88 Ashley McKibbon UAA Athletics Admin Officer-HR/Finance/Travel 89 Deborah McLean UAF CRCD-Bristol Bay Campus Director 90 Jenell Marrifield SW/UAF Office of Information Technology Travel and Contract Coordinator 91 Bob Metcalf UAF CRCD-Northwest Campus Director 92 Nancy Meyer UAA Student Affairs Senior Fiscal Officer 93 Steffanie Miller UAA Facilities and Campus Services Fiscal Technician HURON CONSULTING GROUP INC.

80 CONDUCTED INTERVIEWS Interviewee Name Campus Department Title 94 Andrea Miller UAA Information Technology Services Administrative Coordinator 95 Derek Miller UAF Institute of Northern Engineering Business Office Manager 96 Kathryn Milligan-Myhre UAA Biological Sciences Department Assistant Professor 97 Ashley Munro UAF Financial Aid Assistant Director 98 Suzann Nicolai UAF GI-Alaska Satellite Facility Fiscal Technician 99 Saichi Oba SW UA System Student and Enrollment Strategy Associate Vice President 100 Jonathan Oconnor UAA PWS Campus President Acting President 101 Kathryn Ohle UAA College of Education Assistant Professor, Early Childhood Education 102 Susan Olson UAA Library Administrative Manager 103 Irasema Ortega UAA COE Elementary Education Associate Professor 104 Jane Pallister UAA Athletics Associate Athletic Director- Internal Affairs 105 Brianna Pauling UAF CRCD-Rural Student Services Office Manager 106 Amy Perkins UAA Justice Center Fiscal Technician 107 Susan Phillips UAF Provost Office Operations Executive Officer 108 Michelle Pope SW UA System Human Resources Director of HR Accounting and HRIS HURON CONSULTING GROUP INC.

81 CONDUCTED INTERVIEWS Interviewee Name Campus Department Title 109 Nichole Pittman SW Internal Audit Chief Audit Executive 110 Julie Queen UAF Administrative services Associate Vice Chancellor for Finance 111 Peggy Rauwolf UAA Kodiak College Accounting Supervisor 112 Katie Ridenour UAF Shared Travel Services Travel Coordinator-Purchasing 113 Nycolett Ripley SW Academic Affairs Operations Assistant to the UA VP for Academic Affairs and Research 114 Anita Rosas UAF Library Administration Grant Coordinator 115 Wendy Rupe UAF College of Fisheries and Ocean Sciences Financial Manager 116 Helen Sale UAA Institutional Support Matanuska Business Services Assistant 117 Lydia Sanders UAF College of Business and Public Policy Fiscal Technician 118 Jennifer Schell UAF CLA-English Department Associate Professor 119 Sarah Sheets UAA Institute of Social and Economic Research Fiscal Technician 120 Steve Shiell UAA Prince William Sound College Director of Administrative Services 121 Sabine Siekmann UAF CLA-Linguistics and Foreign Languages Associate Professor 122 Kristy Smith UAS Arts and Sciences Administrative Manager 123 Jason Stevens UAA Matanuska-Susitna College Assistant Professor, Computer Info and Office Systems HURON CONSULTING GROUP INC.

82 CONDUCTED INTERVIEWS Interviewee Name Campus Department Title 124 Marie Stevens UAS School of Education Admin. Assistant to the Dean 125 Kelsie Sullivan UAA Institute for Circumpolar Health Studies Grants Manager 126 Jeanne Taylor UAA School of Nursing Administration Grant Technician 127 Jenifer Taylor UAA School of Allied Health Administrative Assistant 128 Jason Theis UAF Office of Finance and Accounting Director 129 Linda Toth SW/UAF Office of Information Technology IAM Technical Lead 130 Ralph Townsend UAA Institute of Social and Economic Research Director/Professor 131 Gary Turner UAA Kenai Peninsula College College Director 132 Bryan Uher UAF CRCD-Interior Aleutians Campus Director 133 Alida VanAlmelo UAA COH WWAMI School of Medical Education Communications Specialist 134 Vivian Viar UAF CRCD-Bristol Bay Campus Assistant Director 135 Frederick Villa SW Workforce Programs, UA System Associate Vice President 136 Jervette Ward UAA English Department Associate Professor 137 Chrystal Warmoth SW Land Management (see Statewide Offices) Executive Assistant 138 Michelle Warrenchuk UAS Department of Natural Sciences Administrative Assistant HURON CONSULTING GROUP INC.

83 CONDUCTED INTERVIEWS Interviewee Name Campus Department Title 139 Denise Wartes UAF CRCD-Rural Alaska honors Institute 140 Laurie Williams UAS Academic Instructional Program Program Manager, Rural Alaska Honors Institute Assistant to the Director Travel Coordinator 141 Eva Wilson UAA School of Social Work Program Assistant 142 Wendy Wood UAF CRCD-Interior Aleutians Campus Fiscal Technician III 143 Amanda Yauney UAA Community and Technical College Fiscal Professional 144 Shelby Carlson UA Finance Finance Business Process Analyst 145 Sandi Culver UAA Administrative Services Associate Vice Chancellor 146 Tom Dienst UAS Director of Business Services 147 Dawniel Dupee UAF Travel Auditor 148 Ali Hayden UA Finance Finance Business Process Analyst 149 Christine Mclaughlin UA Finance Lead Systems Coordinator HURON CONSULTING GROUP INC.

84 QUESTIONS? HURON CONSULTING GROUP INC. AND AFFILIATES