budget policy

7/27/2019 Budget Policy

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THE UNIVERSITY OF TEXAS AT DALLASBUDGET/HUMAN RESOURCES POLICY

FY2013(Last Revision: 03/12/2012: This document takes precedence over all previous Budget/Human Resources Policy statements.)

SECTION 1 GENERAL

1.1 ANNOUNCEMENTS/REMINDERS

1.1.1 Merit Increases for A&P, Classified, and Faculty posit ions - Merit increases for A&P, Classified, and Regular Wage employees are granted as a part of the annualUniversity merit pay plan as approved by the President’s Cabinet and implementedduring the annual operating budget planning process.

1.1.2 Verifi cation of Cost Center Changes – Each year, there are cost center changesreflected in the Operating Budget. In September , Cost Center Managers shouldidentify all unit FY13 budget cost center numbers before any transactions are posted(office supplies “Staples”, postage, and phones).

1.1.3 The following funds must be expended by the end of the current fiscal year:

1.1.3.1 Research Development Funds (fund codes 21210, 212A, 2220)1.1.3.2 Competitive Knowledge Funds (2121 and 212B)1.1.3.3 State Appropriations (21xx)

1.1.4 Cost Center Function – Expenses charged to a cost center should fall within thescope of the function assigned to the cost center. Reflecting the correct National

Association of College and University Business Officers (NACUBO) function isimportant for the accurate financial reporting of University expenditures to the Board of Regents, sponsors, The Higher Education Coordinating Board, and the LegislativeBudget Board. Refer to Appendix B for detailed definitions of NACUBO functions.

Cost Center Managers should contact Accounting and Financial Reporting if thefunction on a cost center is incorrect or changes.

1.2 DEFINITIONS

1.2.1 Budget Account Code: An account code used for budgeting purposes only. Allbudgets are assigned to a specific budget account code. All budget account codesstart with A; for example A5050 for wages or A5021 for faculty salary. Revenue andexpense transactions are never posted to the budget account codes.

1.2.2 Budget Transfer: Form used to transfer budget between cost centers or betweenaccount codes. The electronic form is available within PeopleSoft Financials.

1.2.3 Budget Journal: Form used to increase or decrease the expense and revenue budgetfor a cost center. The electronic form is available within PeopleSoft Financials.

1.2.4 Intra/Interdepartmental Transfer (IDT): Form used to transfer revenues andexpenditures from one cost center to another. The electronic form is available withinPeoplesoft Financials. Contact the Office of Finance for instructions.

1.2.5 Cost Center : A defined pool or bucket of money that is assigned to a specificdepartment, project, or employee.



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1.2.6 Cost Center Request: Form used to request a new cost center. The electronic form isavailable within eProcurement.

1.2.7 Function: See NACUBO function.

1.2.8 Fund Balance: The available balance of funds from a revenue source.

1.2.9 Fund Code: Represents the source of revenue that funds a cost center. The fundcode for a cost center can be found on the University’s Chartfield Crosswalk withinPeopleSoft Financials. For a listing of fund codes, see Appendix A.

1.2.10 Justification for Starting Compensation Rate: Form used during the completion of the job offer request paperwork to justify the requested starting rate for a new or transferring employee. The electronic form is available online under HRM forms:http://www.utdallas.edu/hrm/forms

1.2.11 NACUBO Function: An expense classification to explain the purpose for which theexpense was incurred. Each cost center has one specific function tied to it. Functioncategories are established by the National Association of College and University

Business Officers (NACUBO) to improve comparability of data reported by institutionsof higher education. Definitions for the expense purposes are available on the Office of Finance website: http://www.utdallas.edu/finance/accounting/expense-purpose.html

1.2.12 Personnel Action Form (PAF): Form used to begin, change, or terminate anemployee’s assignment and/or position funding. The electronic form is available onlineunder HRM forms: http://www.utdallas.edu/hrm/forms

1.2.13 Position Allocation Noti ce (PAN): Memorandum issued by Human ResourcesManagement reporting the outcome of a job audit. The PAN reports the new positiontitle and salary grade.

1.2.14 Reallocation: Process of moving payroll expenses which have already occurred from

one cost center to another

1.2.15 Self-Supporting Activity: A self-supporting activity generates its own revenue andmust operate within the revenue it generates.

1.3 BUDGET CLASSES

Budget Classes by Fund Code (See Appendix A)

1.3.2 Core University Budgets: Includes cost centers funded by the President’s Councilduring budget development.

1.3.3 General University Budgets: Includes cost centers funded by state appropriations

and mandatory student tuition and fees.• State Appropriations (2xxx)• Designated Tuition (3000)• Records Processing Fee (3100)• Undergraduate Advising Fee (3102)• Graduate Advising Fee (3103)• Library Acquisition Fee (3105)• Information Technology Fee (3107)• Instructional Infrastructure Fee (3108)

http://www.utdallas.edu/hrm/forms


http://www.utdallas.edu/finance/accounting/expense-purpose.html











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• Student Business Services Fee (3109)• Application Fee (3200)• Foreign Credential Fee (3201)• Records – Late/Reinstatement Fee (3219)• Excessive Hours (3236)• Bursar Fees (3237)

• General Activities (3700)• Athletic Program Fee (4000)• Student Services Building Fee (4001)• Transportation Fee (4002)• Student Services Fee (4003)• Medical Services Fee (4004)• Recreation Facility Fee (4005)• Student Union Fee (4006)• Parking and Traffic (4301)

1.3.4 Service Department Budgets: Includes cost centers that bill University departmentsfor services provided. (Fund code 3920)

1.3.5 Other Designated Budgets: Includes cost centers without external donor or grantor imposed restrictions that have been designated by the Board of Regents or management for specific purposes and which are not appropriated by the TexasLegislature. (Fund codes 3000-3999, except fund codes listed as part of the GeneralUniversity Budgets in 1.2.3.3 and are not Service Budgets in 1.2.3.4)

1.3.6 Other Auxiliary Budgets: Includes cost centers that account for services provided tostudents, faculty, staff, or the public for which a fee is charged that is directly related toalthough not necessarily equal to the cost of the services. (Fund codes 4000-4999,except fund codes listed as part of the General University Budgets in 1.2.3.3)

1.3.7 Gift/Endowment Budgets: Includes cost centers whose funds may be expended for

current purposes or have external purpose restrictions imposed by a donor. (Fundcodes 5000-5099;6000-6999)

1.3.8 Contract and Grant Budgets: Includes cost centers whose funds have externalpurpose restrictions imposed by a grantor. (Fund codes 5500-5999)

1.3.9 Plant Funds: Includes cost centers whose funds are set aside for major capitalactivities and projects. (Fund codes 7000-7999)



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SECTION 2 BUDGET CONTROL

2.1 GENERAL POLICIES

Each Cost Center Manager is responsible for ensuring that all commitments and expenditures arewithin the limits of the related budget. No commitments or payments should be made without

identification of adequate qualified funding.

2.1.1 Transactions for all cost centers are subject to the available budget balances.

2.1.1.1 Adequate cost center and budget pool balance must be in the funding costcenter prior to the processing of requisitions, purchase vouchers, businessexpense reimbursements, travel vouchers, and travel advances byProcurement.

2.1.1.2 Adequate cost center and account balance must be in the funding cost center before any position change is posted by the Budget Office.

2.1.1.2.1 For all non-general University budget cost centers, adequate funding

includes adequate provision for Fringe Benefit costs in the A5500 account.

2.1.1.2.1 Budget Office verifies availability of funds for all cost centers exceptContracts & Grants.

2.1.1.2.2 Contract & Grant Accounting verifies availability of funds for positionsfunded from Contracts & Grants cost centers.

2.1.1.3 Payroll will not process requests for additional payments without adequatebudget funding in the correct cost center and budget account or if the total costcenter balance is deficit.

2.1.1.4 Exceptions may be made in extraordinary circumstances to be approved by theBudget Director or designee.

2.1.2 Student Information System items post without regard to budget funding. Cost Center Managers are expected to ensure that adequate funding is available to fulfill allscholarship, grant, and loan commitments.

2.1.3 Fund Balances

2.1.1.1 Year-end budget balances in General University Budgets cost centers will revertto University reserves. (See Appendix A for fund code list)

2.1.1.2 Year-end budget balances in non-general University budgets will close to therelated general ledger cost center identified by the fund code. (See Appendix A

for fund code list)

2.1.4 Cost Center Deficit Polic y: No deficit should exist on any operating cost center,except in extraordinary circumstances to be approved by the Budget Director or designee.

2.1.4.1 Budget deficits can be resolved by using a Budget Transfer to transfer in fundsfrom another cost center using the same funding source, by using an IDT to



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transfer expenses to a different cost center, or by using a PAF to changeposition funding to a different cost center.

2.1.4.2 In addition to the above, for self-supporting accounts, budget deficits can beresolved by using a Budget Journal to budget prior year funds or increaserevenue. See Section 2.4.

2.1.4.3 Each unit is responsible for the resolution of its budget deficits. The Presidentwill review budget deficits in State and Designated Tuition cost centers at year-end. Unresolved budget deficits in these cost centers may be carried forwardagainst the budget for the next fiscal year.

2.1.5 Fund Balance Deficit Polic y: No deficit balance should exist in any fund balance,except in extraordinary circumstances to be approved by the Budget Director or designee.

2.1.5.1 During the last two weeks of September, Cost Center Managers should reviewthe Fund Balance Transfer Overview in PeopleSoft Financials for deficits. If a

deficit exists, the Cost Center Manager is expected to reduce the FY2013expenditure budget to eliminate the estimated year-end deficit.

2.1.5.2 During October, Budget Office Analysts will initiate required Budget Journalsfor those units that fail to make the required adjustments described in Section2.1.5.1.

2.1.5.3 No Budget Journals will be processed that will create a deficit fund balance.

2.1.5.3.1 There may be times that the available fund balance shows a deficitbalance. This is acceptable as long as the revenue estimate is realistic,and actual expenditures do not exceed the expenditure budget.

2.1.5.3.2 In order to prevent creation of fund balance deficits, it is critical thatbudgeted revenues never exceed realistic expectations. If, after thebudget is developed, additional information is available that indicates thatthe revenue estimate is not attainable, the Cost Center Manager shouldinitiate a Budget Journal to adjust the revenue estimate accordingly. SeeSection 2.4.

2.1.5.3.3 If Cost Center Managers do not initiate appropriate adjustments toaddress deficits during the year, the Budget Director is authorized todirect Budget Office Analysts to initiate such adjustments.

2.2 BUDGET TRANSFERS – GENERAL POLICIES

2.2.1 Absence Mode: When the Cost Center Manager, Dean, or Vice President (or designee) is scheduled to be out the office, that person may choose to register Absence Mode. This allows the individual to select another person to authorize or approve budget transfer requests in his or her absence. When authority is delegated toanother person for approval of Budget Transfers, the Cost Center Manager, Dean, or Vice President is still responsible.

2.2.2 Limitations on transfers between accounts funded by these groups:

Budgets funded by this group: May only be transferred to:



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State and Designated Tuition CostCenters (fund codes 2000-2999 &3000-3099)

Cost centers with fund codes 2000-2999 & 3000-3099, with theexceptions below.

Research Development Funds (fundcodes 2120, 212A, 2220)

May not be transferred out of theResearch Development Funds costcenter groups.

Note: All budgeted ResearchDevelopment funds must beexpended by the end of the currentFY.

TARP/TATP Cost Centers (fundcodes 2181, 2184, 2997)

May not be transferred out of theTARP/TATP cost centers. (Call theOffice of Sponsored Projectsconcerning questions abouttransfers within these cost centers)

Budgets funded by this group: May only be transferred to:Special Item Cost Centers May not be transferred out of the

Special Item cost center groups.Note: All budgeted Special Itemfunds must be expended by the endof the current FY

American Recovery andReinvestment Funds (ARRA)(fund code 2912)

May not be transferred out of the ARRA funds cost center groups.

Foreign Credential Fee (fund code3201)

Cost centers with fund code 3201

Application Fee (fund code 3200) Cost centers with fund code 3200Records Processing Fee (fund code3100)


Bursar Fees (fund code 3237) Cost centers with fund code 3237Library Acquisition Fee (fund code3105)


Undergraduate Advising Fee (fundcode 3102)


Records – Late/Reinstatement Fee(fund code 3219)


Information Technology Fee (fundcode 3107)


Infrastructure Fee (fund code 3108) Cost centers with fund code 3108Graduate Advising Fee (fund code3103)


Recreation Facility Fee (fund code4005)


Student Union Fee (fund code 4006) Cost centers with fund code 4006Student Services Fee (fund code4003)


Medical Services Fee (fund code4004)


Athletic Program Fee (fund code4000)


Parking and Traffic Fee (fund code4301)


Student Business Services Fee(fund code 3109)




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Other Student Fee accounts Cost centers with the same fund codeGift Accounts (fund code 5000-5099) In compliance with donor restrictionsGeneral Activities Cost centers with fund code 3700Indirect Cost Research Support Cost centers with fund code 3910

2.2.3 Termination Vacation/Sick Pay: Funding for vacation pay for terminating employeesis paid from a central pool. A state-funded pool or student fee pool will be charged0.7% of non-faculty salaries and wages in general operating budget cost centers tofund the central pool, and other cost centers will be charged 0.7% of their salaries andwages to fund the central pool. Charges will be recorded in account A5090.

2.3 BUDGET TRANSFERS – SALARIES AND WAGES

2.3.1 FACULTY SALARY BUDGETS (Accoun ts A5021, A5031, A5024)

2.3.1.1 Funding must be in the appropriate cost center and account before any PAFs willbe processed, except in extraordinary circumstances to be approved by theBudget Director or designee.

2.3.1.1.1 In some cases, benefit funding is required for new positions and thetransfer of positions between sources. See Section 3.5.

2.3.1.2 Available budget in faculty salary accounts cannot be moved to non-facultysalary accounts, except with the permission of the Executive Vice President andProvost.

2.3.1.3 Available budget in faculty salary accounts CAN be moved to account A6300 – Budget Other Expenses, with the exception noted in Section 2.3.1.5.

2.3.1.4 Available budget in faculty salary accounts can be moved between the variousfaculty salary accounts: A5021 – Faculty, A5031 – Teaching Assistants, A5021 – Senior Lecturers, A5024 – Lecturers.

2.3.1.5 Summer Teaching Budget cannot be moved to provide for costs of the regular academic terms, except as authorized specifically by the Executive VicePresident and Provost.

2.3.1.6 Unexpended faculty salary budgets will be available to the Schools to fundSummer Teaching costs.

2.3.2 A&P, CLASSIFIED, AND REGUL AR WAGE BUDGETS (Accounts A5011, A5041, A5050)

2.3.2.1 Funding must be in the appropriate cost center and account before any PAFs willbe processed, except in extraordinary circumstances to be approved by theBudget Director or designee.

2.3.2.2 Available balances created by vacant A&P, classified, and regular wagepositions cannot be moved to other positions unless the vacant position iseliminated.



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2.3.2.3 With the exceptions listed below, available balance created by vacant A&P,Classified, and regular wage positions CAN be moved to account A6300 – Budget Other Expenses.

2.3.2.3.1 Exceptions: Unused A&P and Classified Salaries in Administration,Student Affairs, Budget and Finance, Enrollment Management, andInformation Resources cost centers that are funded by General UniversityBudgets will be lapsed monthly to central savings pools identified bysource to be allocated by the appropriate Vice President. A&P andClassified Salaries in these areas cannot be moved to account A6300 – Budget Other Expenses, except in extraordinary circumstances to beapproved by the Budget Director or designee.

2.3.2.4 If a position is reclassified between A&P, Classified, and Regular Wage, therelated budget for the newly reclassified position can be transferred into theappropriate account.

2.3.2.5 Transfers from account A6300 – Budget Other Expenses to fund increases incurrent A&P, Classified, and Regular Wage positions or new positions are

permitted only under the following conditions:

2.3.2.5.1 With the understanding, for non-academic units, that the Budget Transfer used to fund the increase is your agreement for reduction in baselineM&O funding for the next budget development cycle (permanent budgettransfer), in an amount equal to the full annual cost of the new position or position increase, including benefits.

2.4 BUDGET JOURNALS - SELF-SUPPORTING ACTIVITIES

2.4.1 Budgeted revenue estimates are expected to be realistic. If it is determined that any

budgeted revenue estimate is overstated, the unit must reduce the budgeted revenue.

2.4.2 If the reduced revenue estimate would result in a deficit budgeted fund balance, theunit must make necessary reductions in operating costs so that the operations arebudgeted within available funding.

2.4.3 If the budgeted revenue estimate is understated, the unit may increase the budgetedrevenue. The reason for increased revenues must be documented. If this increaseresults in a budgeted fund surplus, the increased revenue may be used to increase therelated operating budgets.

2.5 QUALIFIED EXPENDITURES FOR BUDGETS BY FUND CODE

2.5.1 State Appropriations: The expenditures listed below are not allowable on costcenters funded by state appropriations (fund codes 2000-2999):

• Food purchases, except for meal per diems associated with approvedbusiness travel.

• Alcohol purchases, which are never permitted with state funds even if associated with meals while on approved business travel.

• Expenses associated with holiday functions.• Flowers and non-cash gifts.• Employee achievement awards (length of service and retirement awards).



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• Memberships to country clubs or exclusive dining clubs.• Charitable donations.

2.5.2 Designated Tuition and Fees: Alcohol purchases are not allowable on cost centersfunded by student fees (fund codes 3000-3001 and all student fee fund codes)

•

Alcohol purchases are not allowed on any cost center that includes studentfees.

2.5.3 Along with Designated Tuition, significant additional University resources are derivedfrom five stipulated fees, the Instructional Infrastructure Fee, the InformationTechnology Fee, the Undergraduate Advising Fee, the Library Materials Fee andthe Records Processing Fee. Unlike Designated Tuition funds, funds derived fromthese stipulated fees must be expended in accordance with the purposes for whichthe fees are charged. In particular, they cannot be expended directly for instruction.

2.5.4 Instruct ional Infrastructure Fee: Capital, Maintenance and Operation, andPersonnel costs that support Instruction. (fund code 3108)

2.5.4.1 Examples of appropriate uses are provision of, furnishing, and maintaining of classrooms, provision (capital, M&O and staff support) of instructionalequipment to faculty, and equipping, supplying, maintaining and staffing of instructional laboratories.

2.5.4.2 Inappropriate uses would include support of faculty research not directly tiedto instruction, faculty salaries themselves, general departmental operationsother than those described above, travel, and general University operationsnot directly tied to instruction.

2.5.5 Information Technology Fee: Capital, Maintenance and Operation, and Personnelcosts related to information technology. (fund code 3107)

2.5.5.1 Appropriate uses include essentially everything involved in the processing,

transmitting and storing of “bits” or “digits” – software, hardware, personnelcharges necessary to maintain computers and networks, and theadministration and operation of the Information Resources division.

2.5.5.2 Inappropriate uses include costs of academic department telephones, non-information processing devices tied to computers, such as projectors.

2.5.5.3 Overlaps: There are obviously significant overlaps between the appropriateuses of funds from Instructional Infrastructure and Information TechnologyFees, but also some significant mutually excluded uses. For example,instructional computer laboratories could be funded from either fee, as couldfaculty computers for use in instruction. However, laboratory chemicals for course instruction could only be funded from the Instructional Infrastructure

fee, while the costs of maintaining the central campus network could only befunded from the Information Technology fee.

2.5.6 Records Processing Fee: Personnel, Capital, and Maintenance and Operationcosts related to processing, distributing and storing academic records. (fund code3100)

2.5.6.1 Appropriate uses are essentially noted in the fee description, with thedominant offices supported by this fee being Records, Admissions, andFinancial Aid, since these offices deal with student records.



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2.5.6.2 Inappropriate uses would include costs of housing and maintaining the spaceinvolved in records processing and extending the concept of “records” toobroadly, to include for example, administrative correspondence or financialtransactions not involving students.

2.5.7 Undergraduate Advising Fee: Personnel and some Maintenance and Operationscosts of providing advisement to students on academic and career issues. (fund code3102)

2.5.7.1 Appropriate uses include all costs (other than housing and basic utilities) of providing advising on curricular planning, choices of major and electives, andpost-graduation career choices. Appropriate personnel include professionaladvising staff and support staff, along with fractions of faculty and academicadministration effort allocated to similar advising activities or supervisionthereof.

2.5.7.2 Inappropriate uses would include direct instructional costs and costs of general operations of academic instructional units.

2.5.8 Library Materials Fee: Purchase of and subscription to library materials, includingbooks, periodicals, media, and electronic resources, along with expenses of procuring and installing these materials. (fund code 3105)

2.5.7 State Appropriations: The expenditures listed below are not allowable on costcenters funded by state appropriations (fund codes 2000-2999)

• Food purchases, except for meal per diems associated with approvedbusiness travel.

• Alcohol purchases, which are never permitted with state funds even if associated with meals while on approved business travel.

• Expenses associated with holiday functions.• Flowers and non-cash gifts.• Employee achievement awards (length of service and retirement awards).• Memberships to country clubs or exclusive dining clubs.• Charitable donations.



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SECTION 3 POSITION CONTROL

3.1 FACULTY POSITIONS

3.1.1 The Executive Vice President and Provost is responsible for position control for Facultypositions, and will, therefore, provide any necessary instructions to Deans and others

relative to additions of FTE to the Faculty Salary category.

3.1.2 Faculty must be appointed for the full nine-month term. This funding can be derivedfrom multiple cost centers.

3.1.3 Appointments for less than nine months are permitted only if it is anticipated that theposition will exist for that lesser portion of the year.

3.1.4 If a cost center is coded as Function – Research (See Section 1.2.2.5), facultypositions on that account should use Job Code A00612 for Research Scientist – Faculty.

3.1.5 If a cost center is coded as Function – Public Service, Academic Support, StudentServices, or Instructional Support (See Section 1.2.2.5), faculty positions on thataccount should use Job Code A00611 – Administrative Assignment Faculty.

3.1.6 If a faculty member is to be funded in an advising fee cost center, the person should begiven an explicit advising assignment using the job code A00611 - Administrative

Assignment Faculty – Job Group H.

3.1.7 All lecturers hired after the final budget prep worksheets have been completed (in August before the fiscal year begins) must be approved by the Executive VicePresident and Provost or designee.

3.1.7.1 FY2013 Lecturer Salary Minimum: $23,100.

3.2 TEACHING ASSISTANT (TA) POSITIONS

3.2.1 TAs must be appointed for nine months.

3.2.2 TAs will be budgeted in Designated Tuition TA cost centers rather than State costcenters.

3.2.3 All TAs hired after the final budget prep worksheets have been completed must beapproved by the Executive Vice President and Provost or designee.

3.2.4 FY2013 Teaching Assistant Salary Minimum: $20,100.

3.3 A&P, CLASSIFIED, AND REGULAR WAGE POSITIONS

3.3.1 Persons appointed to A&P, Classified, and Regular Wage positions must be appointedfor the full fiscal year. Position funding can include multiple cost centers.

3.3.2 Appointments for less than twelve months are permitted only if it is anticipated that theposition will exist for that lesser portion of the year.

3.3.3 Cost Center Managers are to ensure that adequate funding is in the appropriate wagepool prior to allowing a student or other hourly worker to perform services.



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3.3.4 Academic units require approval of the Executive Vice President and Provost to fill anyvacant A&P and Classified position. The Search Plan for A&P positions and the JobRequisition for Classified positions must be signed by the Executive Vice President andProvost or designee before it can be processed.

3.4 WORK-STUDY / OTHER STUDENT WORKERS

3.4.1 Work-study assignment start/end dates are determined by the Financial Aid Office andCareer Center each year.

3.4.2 PAFs for work-study assignments must be routed through the Career Center beforegoing to Human Resources Management.

3.4.3 Job Code S09996 must be used for work-study students.

3.4.4 Position funding should be split as follows:

Federal Work-Study: 25% to the department’s cost center and 75% to the federalwork-study cost center.

Community Service Work-Study: 100% to community work-study cost center.

3.4.5 After the work-study end date, a new PAF would be required if a student were tocontinue employment as non-workstudy funded 100% by the department.

3.4.6 For academic units, all PAFs related to student appointments exceeding $2,000 per semester should be routed to the Provost’s Office for signature before Budget canprocess them. The Executive Vice President and Provost or designee must authorizethe appointment before the student begins work.

3.4.6.1 Note: In the case of work-study the $2,000 per semester appointment referred toin Section 3.4.6 refers to the position funding paid by the department, not thetotal work-study award.

3.5 EMPLOYEE BENEFITS

3.5.1 State Cost Centers - Benefit budgets have been centralized for all cost centers fundedfrom General University Budgets (See section 1.2.3.3). During payroll distribution,benefits are charged to the state benefit budget pools.

3.5.2 General University Cost Centers - If adding a new position or transferring a positioninto cost centers funded by the following fees, a one-sided Budget Transfer should beprepared to transfer the cost of benefits to the central fee benefit cost center from thecost center funding the position. For salaries $90,000 or more, transfer 25% of thesalary; for salaries under $90,000, transfer 30% of the salary.

o Records Processing Fee (3100)o Undergraduate Advising Fee (3102)o Graduate Advising Fee (3103)o Library Acquisition Fee (3105)o Information Technology Fee (3107)o Instructional Infrastructure Fee (3108)o Student Business Services Fee (3109)o Application Fee (3200)o Foreign Credential Fee (3201)



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o Records – Late/Reinstatement Fee (3219)o Bursar Fees (3237)o Athletic Program Fee (4000)o Student Services Fee (4003)o Medical Services Fee (4004)o Recreation Facility Fee (4005)o Student Union Fee (4006)o Parking and Traffic (4301)

3.5.3 Designated Tuition Teaching Assistant Cost Centers - Benefit costs for Teaching Assistants (TAs) paid from Designated Tuition TA cost centers are budgeted andfunded centrally. Benefits for TAs assigned to other cost centers must be funded bythe department.

3.5.4 Self-Supporting Cost Centers - For all non-general University budget cost centers,excluding the exceptions listed above, benefit costs are budgeted and paid from thecost center paying the salary.

3.6 REALLOCATIONS

3.6.1 Requirements:

3.6.1.1 No reallocations of salaries involving State cost centers will be allowed. Thisincludes moving costs both from and to State cost centers, except inextraordinary circumstances to be approved by the Budget Director.

3.6.1.2 Exceptions are allowed for persons paid with Texas Advanced TechnologyProgram (TATP) and Texas Advanced Research Program (TARP) grants.

3.6.1.2.1 These exceptions must be processed within the two month perioddescribed in Section 3.6.2.1.

3.6.1.3 Salaries and wages cannot be paid from cost centers with fund code 9xxx;therefore, individuals budgeted in those cost centers must be moved to a validoperating budget cost center with available funding prior to the related payrolldeadline. Failure to move these positions to the appropriate cost center, alongwith required funding, and within the appropriate deadline will delay a payrolldisbursement to the affected individual.

3.6.1.3.1 Cost transfers for Contract and Grants occurring after 90 days of theoriginal transaction and/or exceeding five percent (5%) of the annualaward, must be approved by the VP for Budget and Finance and theOffice of Sponsored Projects.

3.6.2 Frequency:

3.6.2.1 Reallocations of salary and wage expenditures may only be processed within twomonths of the current date, except in extraordinary circumstances to be approvedby the Budget Director.

3.6.2.1.1 For example: If today is March 1st, then reallocations can only go back to

January 1st.



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3.6.2.2 Year-end Limitation: Reallocation of July expenditures can be accepted onlyuntil August 15, and August payroll expenses cannot be reallocated.

3.7 POSITION NUMBER MANAGEMENT3.7.1 Positions that have been vacant for more than 12 consecutive months will be

deactivated by Budget and Resource Planning.

3.7.2 Positions that have been reclassified will use the same position number.

3.7.3 New Position Numbers

3.7.3.1 An approved New Position Request (NPR) form must be submitted to Budgetand Resource Planning before any new positions numbers will be created withthe exceptions noted in section 3.7.3.3.

3.7.3.2 A Position Allocation Notice (PAN) must be attached to all New Position Requests for

Administrative and Professional job codes and Classified job codes.

3.7.3.3 New position numbers for job codes listed below will be created by Budget and

Resource Planning when an approved Personnel Action Form (PAF) is received which

has a blank position number. An NPR is not required.3.7.3.3.1 Part-time Lecturers (job codes F0051 and F0050)

3.7.3.3.2 Graduate Student Teaching Assistants (job code S00061)

3.7.3.3.3 Graduate Student Research Assistants (job code S000634)

3.7.3.3.4 Work-Study Students (job code S00996)

3.7.3.3.5 Hourly Student Workers (job code S00997)



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SECTION 4 POSITION CHANGES

4.1 GENERAL POLICIES

4.1.1 All changes in personnel appointments and salaries require submission of theappropriate approved HRS forms by the established Payroll deadlines. Please see the

Payroll website for the calendar: http://www.utdallas.edu/hrm/payroll/.

4.1.2 Funding must be provided before any actions resulting in a pay increase can beprocessed, except in extraordinary circumstances to be approved by the BudgetDirector or designee. See Section 2.3.

4.2 RECLASSIFICATION

4.2.1 Definition: A reclassification is the change of a current position from one title to adifferent title.

4.2.2 Requirements: Reclassifications are appropriate when the essential duties and

responsibilities of a position have markedly changed and must be supported by a jobaudit conducted by Human Resources Management (HRM).

4.2.3 Approval: The Position Description Form (PDF) requesting a job audit must beapproved by the appropriate Vice President, Executive Vice President and Provost, or Executive Director.

4.2.4 Frequency: Positions may not be submitted for audit more than one time within a 12month period.

4.2.5 Timing of submissions: Reclassifications should be submitted to HRM during theannual operating budget development process to be effective in the next budget cycle.

4.2.6 Title Changes: If justified by the classification audit, HRM will authorize use of theappropriate job title via a Position Allocation Notice (PAN).

4.2.7 Salary Changes: Subject to available funding, incumbents in reclassified positions willreceive an increase to a salary within the first third of the new salary rangecommensurate with their job-related education, experience, and skills, or a 3%increase in salary, whichever is higher. However, such employees may not receivemore than the maximum rate of their assigned range.

4.3 PROMOTION

4.3.1 Definition: A promotion is defined as the situation where an existing employee iscompetitively selected as the most qualified candidate for an existing vacant position.

4.3.2 Requirements:

4.3.2.1 The vacant position must have been posted (internally posted vacancies satisfythis requirement) in accordance with current Human Resources Management(HRM) guidelines.

4.3.2.2 Written justification for the selection of the employee must be provided.

http://www.utdallas.edu/hrm/payroll/






17

4.3.2.3 The current performance appraisal for the employee must be on file in HRM.

4.3.3 Approval: Promotions must be approved by the appropriate Vice President or Executive Vice President and Provost.

4.3.4 Frequency:

4.3.4.1 The employee must have been employed by UT Dallas for at least six continuousmonths, and

4.3.4.2 At least six months must have lapsed since the employee’s last promotion,demotion, or equity adjustment.

4.3.4.2.1 Exception: Police cadets who graduated from the Police Academy in lessthan six months are eligible for reclassification, including a title change andrate change to the base salary for a Police Officer.

4.3.5 Salary Changes: Subject to available funding, classified employees who arepromoted to another classified position will receive an increase to a salary within thefirst third of the new salary range commensurate with their job-related education,

experience, and skills, or a 3% increase in salary, whichever is higher. However,such employees may not receive more than the maximum rate of their assignedrange.

4.4 LATERAL TRANSFER

4.4.1 Definition: A lateral transfer is a change-in-duty assignment of an UT Dallas employeethat moves the employee to a classified title in the same salary range of their previousassignment. This applies to transfers within a department and transfers to another department.

4.4.2 Salary Changes: The salary can be increased, it can remain the same, or it candecrease within the salary range. If an increase is provided, it can be no more than 3%

above the pre-transfer salary and cannot exceed the maximum rate of their assignedrange.

4.5 EQUITY ADJUSTMENT

4.5.1 Definition: An equity adjustment is a change in pay rate based on internal salaryparity, external labor market parity, or as a counteroffer to a written job offer.

4.5.2 Approval: Any request for an equity adjustment outside the regular budget processmust include a written justification and be recommended by the appropriate VicePresident, Executive Vice President and Provost, Executive Director, or President.

4.5.2.1 Approved exceptions will be included on a monthly report of salary increases

provided to the President by the Budget Office.

4.5.3 Frequency:

4.5.3.1 Equity adjustments will be addressed during the annual budget process to beeffective at the beginning of the new fiscal year.

4.5.3.2 During the year, counteroffer equity adjustments may be authorized if:



18

4.5.3.2.1 The counteroffer is approved in writing by the appropriate Vice President,Executive Vice President and Provost, or President.

4.5.3.2.2 A copy of the written job offer and justification for the specific amount of equity adjustment is attached to the Personnel Action Form (PAF).

4.6 NEW POSITION: INCREASE TO A&P, CLASSIFIED, AND REGULAR WAGE FTE

4.6.1 Approval:

4.6.1.1 New positions must be approved by the appropriate Vice President or ExecutiveVice President and Provost.

4.6.1.1.1 Exception: Callier Center is exempt from this requirement.

4.6.1.1.2 Movement of positions from other funding sources to accounts funded byGeneral University Budgets (see Section 1.2.3.3) is consideredincreases in FTE, and this provision applies.

4.6.1.1.3 Approved new positions in General University Budgets will be includedon a monthly report of new positions provided to the President by theBudget Office.

4.6.2 Frequency: New positions should be added during the annual operating budgetdevelopment process.

4.6.2.1 Exception: Positions added outside the annual operating budget developmentprocess may be approved by the appropriate Vice President, Executive Vice andProvost, or the President.

4.6.3 Title: HRM will authorize use of the appropriate job title via a Position AllocationNotice (PAN).

4.7 NEW HIRES: ESTABLISHING SALARY RATES FOR A&P, CLASSIFIED, AND REGULARWAGE POSITIONS

Salary ranges for Classified and A&P positions require the approval of the Assistant VP for HumanResources Management. For Classified positions, a Justification for Starting Compensation Rateform should be attached to the job offer paperwork.

4.7.1 Salary Rates for New Classified Staff

4.7.1.1 Within the first third: Subject to availability of funding, administrative unit headsmay approve the hiring of classified employees within the first third of the

classified salary range. Unit heads should use the following standards whenexercising this responsibility:

4.7.1.1.1 Applicants whose job related education, experience and skills match theminimum requirements stated in the job description should start at therange minimum.

4.7.1.1.2 Applicants whose job related education, experience and skills exceed theminimum requirements stated in the job description may be started at acommensurately higher salary within the first third of the range.



19

4.7.1.2 Within the second third: Subject to available funding, administrative unit headsmay recommend to the Assistant VP for Human Resources Management and theappropriate Vice President, Executive Vice President and Provost, or ExecutiveDirector the hiring of classified employees within the second third of the classifiedsalary range. Unit heads should use the following standards when exercisingthis responsibility:

4.7.1.2.1 The applicant has job related education, experience and skills markedlysuperior to the minimum requirements stated in the job description, and

4.7.1.2.2 The applicant should possess education, skills, and experienceequivalent to those of individuals in similar positions who are “mid-career,” or

4.7.1.2.3 An unusual market condition has put a special premium on the particular knowledge and skills required by the job.

4.7.1.2.4 Unit heads should use the Justification for Starting Compensation Rateform, available from Human Resources, to obtain approvals for the

recommended starting rate.

4.7.1.3 Within the upper third: Subject to availability of funding, administrative unitheads may recommend to the Assistant VP for Human Resources Managementand the appropriate Vice President, Executive Vice President and Provost, or Executive Director the hiring of classified employees within the upper third of theclassified salary range. Unit heads should use the following standards whenexercising this responsibility:

4.7.1.3.1 Such recommendations to hire above the market rate must be based onunusual circumstances and thoroughly justified.

4.7.1.3.2 Unit heads should use the Justification for Starting Compensation Rate

form, available from Human Resources, to obtain approvals for therecommended starting rate.

4.7.2 Salary Rates for New or Promoted A&P Staff The salary of a new Administrative and Professional position or an increase for an employee promoted to an Administrative and Professional position shall beestablished in consultation with the Assistant VP for Human ResourcesManagement and the appropriate Vice President, Executive Vice President andProvost, or Executive Director.

4.8 MERIT INCREASES FOR A&P, CLASSIFIED, AND REGULAR WAGE POSITIONS

4.8.1 Definition: A merit increase is a performance-based salary increase granted to an

employee whose performance and productivity is consistently above that normallyexpected and required.

4.8.2 Requirements: The current performance appraisal for the employee must be on file inHuman Resources Management (HRM).

4.8.3 Approval: Merit increases must be approved by the appropriate Vice President,Executive Vice President and Provost, or Executive Director.

4.8.4 Frequency:



20

4.8.4.1 Merit increases for A&P, Classified, and Regular Wage employees are grantedas a part of the annual University merit pay plan as approved by the President’sCabinet and implemented during the annual operating budget planning process.

4.8.4.2 No merit increases for these groups will be authorized outside the annualUniversity merit pay plan.

4.8.4.3 Merit increases may be granted only if the employee has been employed by theUniversity in that position for at least six continuous months before the effectivedate of the increase, and

4.8.4.4 The effective date of the increase must be at least six months after theemployee’s last promotion, transfer, or merit salary increase.

4.8.4.5 See Equity Adjustments in section 4.5 concerning requests for pay increasesas a counteroffer.

4.9 MERIT INCREASES FOR FACULTY POSITIONS

4.9.1 Definition: Merit increases for faculty are based on job performance and are grantedas a part of the annual University merit pay plan as approved President’s Cabinet andimplemented during the annual operating budget planning process.

4.9.2 Frequency:

4.9.2.1 No merit increases for these groups will be authorized outside the annualuniversity merit pay plan.

4.9.2.2 Merit increases may be granted only if the employee has been employed by theUniversity in that position for at least six continuous months before the effective

date of the increase, and

4.9.2.3 The effective date of the increase must be at least six months after theemployee’s last promotion, transfer, or merit salary increase.



21

SECTION 5 ANNUAL BUDGET DEVELOPMENT

5.1 Budget Requirements

5.1.1 Revenue Cost Centers: A justification must be submitted for any revenue projectionthat increases by 25% or more from the previous year’s actual revenue.

5.1.2 Service Centers: Any service center (fund code 3920) must have a rate studyapproved by Financial Accounting and Reporting before the annual budget will beapproved and uploaded by Budget and Resource Planning. The rate study must berenewed each year.

5.1.3 Salaries for all active employees must be budgeted during the budget process with theexceptions listed below:

5.1.3.1 Employees who have submitted written notification of their intent to resign prior to the start of the fiscal year being budgeted.

5.1.3.2 Graduate Student Research and Teaching Assistants (RA or TA) who have

exhausted the ten semester cap for being an RA or TA.

5.1.3.3 Part-time lecturers who are not scheduled to teach in the fall semester for thefiscal year being budgeted.

5.1.4 Salaries for positions which have been approved and are intended to be filled for thefiscal year being budgeted should be listed on the department’s budget submission.

5.1.5 Cost centers which have a zero fund balance and zero activity projected for thefollowing year will be deactivated.



22

APPENDIX A: FUND CODE TABLE

FundCode

Fund Desc CoreGeneral

UniversityService

Other Desig

Other Aux il iary

Gift/Endow

Contract& Grant

PlantFunds

Other

2000 EDUCATION GENERAL x x

2002 EDUCATION GENERAL 1_1 x x

200A CS EDUCATION GENERAL x x

2100F1 APPROPRIATEDREVENUE x x

2101 F1 OPERATIONS SUPPORT x x

2102F1 TEACHING EXPERIENCESUPP x x

2103 INACTIVE x

2104F1 WORKERSCOMPENSATION INS x

2105F1 UNEMPLOYMENT COMPINS x

2106F1 TEXAS PUBLICEDUCATION TPEG x x

2108 F1 E&G SPACE SUPPORT x x

2109F1 TUITION REV BONDRETRMNT x x

210ACS APPROPRIATEDREVENUE x x

210B F1 OPERATIONS SUPPORT x x

2110F1 CENTER FOR APPLIEDBIOLOGY x x

2112 F1 NANOTECHNOLOGY x x

2114F1 MIDDLE SCHOOL BRAINYEARS x x

2116F1 ACADEMIC BRIDGEPROGRAM x x

2117F1 CTR FOR VALUES MED &TECH x

2118F1 INSTITUTIONALENHANCEMENT x x

2119F1 SCIENCE ENGINEERINGMATH x x

2120F1 RESEARCHDEVELOPMENT FUND x x

2121 COMPETITIVE KNOWLEDGE x x

212AF1 RESEARCHDEVELOPMENT FUND x x

212B COMPETITIVE KNOWLEDGE x x

2150 F1 OASI x

2151F1 OPTIONAL RETIREMENTPROG x

2152F1 STAFF GROUPINSURANCE PREM x

2153F1 TEACHERSRETIREMENT SYSTEM x

2154F1 OPTIONAL RETIREMENTREVENUE x

2155F1 STAFF GROUPINSURANCE PREMI x

2180 F1 COLLEGE WORK STUDY x

2181F1 ADVANCED RESEARCH(TARP) x

2182F1 UNIVERSITY RESEARCHFUND x x



23

FundCode


UniversityService

Other Desig

Other Aux il iary

Gift/Endow

Contract& Grant

PlantFunds

Other

2183F1 HIGHER ED INCENTIVEFUNDING x

2184 F1 TARP REVENUE x

2200

F2 FUNDS IN STATE

TREASURY x x

2201 F2 OPERATIONS SUPPORT x x

2202F2 TEACHING EXPERIENCESUPP x x

2203F2 FUNDS IN STATE TREAS1 TO 1 x x

2204F2 WORKERSCOMPENSATION INS x x

2205F2 UNEMPLOYMENT COMPINS x x

2206F2 TEXAS PUBLICEDUCATION TPEG x

2208 F2 E&G SPACE SUPPORT x x

2209F2 TUITION REV BONDRETRMNT x

220ACS F2 FUNDS IN STATETREASURY x x

220B F2 OPERATIONS SUPPORT x x

2210F2 FUNDS IN STATETREASURY 1 1 x x

2211F2 CENTER FOR APPLIEDBIOLOGY x x

2213 F2 NANOTECHNOLOGY x x

2215F2 MIDDLE SCHOOL BRAINYEARS x x

2216F2 ACADEMIC BRIDGEPROGRAM x x

2217F2 CTR FOR VALUES MED &TECH x x

2218

F2 INSTITUTIONAL

ENHANCEMENT x x

2219F2 SCIENCE ENGINEERINGMATH x x

2220F2 RESEARCHDEVELOPMENT FUND x x

2236 F2 EXCESSIVE HOURS x x

2250 F2 OASI x x

2251F2 OPTIONAL RETIREMENTPROG x x

2252F2 STAFF GROUPINSURANCE PREM x x

2253F2 TEACHER RETIREMNTSYSTEM x x

2830F7999 DESIGNATED OPSSUPPORT x x

2831F7999 DESIGNATED E&GSPACE SUP x x

283ACS F7999 DESIGNATEDOPS SUPPRT x x

2900F7999 ORGANIZED ACTIVITIES x

2901 F7999 OASI x x

2902F7999 WORKERS COMPWCI x x

2903F7999 PREMIUM SHARINGGIP x x



24

FundCode


UniversityService

Other Desig

Other Aux il iary

Gift/Endow

Contract& Grant

PlantFunds

Other

2904F7999 TEACHERSRETIREMENT SYST x x

2905F7999 UNEMP COMP INSUCI x x

29065TH YEAR ACCOUNTINGSCHOLARSHI x

2907 B-ON-TIME x

2908LICENSE PLATESCHOLARSHIP PGM x

2909 AFRICAN AMERICANMUSEUM x

2910 TEXAS GRANT x

2911TECH WORKFORCEDEVELOPMENT x

2912 ARRA FUNDING x x

2913 ORP DIFFERENTIAL x x

2914 ORP 2% SUPPLEMENT x x

2915 BENEFIT CLEARING x

2916 Payroll Benefits Fund 0001 x


2918 BENEFITS TRFRD OUT x

2919 BEN TRFD OUT CALLIER x

2920 TRS PROPORTIONALITY x

2921 F1 BEN PROPORTIONALITY x


2923 PAYROLL WITHHOLDINGS x

2924STAFF BENEFITSWITHHOLDINGS x

29255TH YEAR ACCT SCHOLARREVENUE x

2926

LICENSE PLATE SCHOLAR

REVENUE x

2927 TEXAS GRANT REVENUE x

2928 ARRA FUNDING 010000 x

2930WORKERS COMPENSATIONINS x

2931OTHER APPROPRIATEDREVENUE x

2932STATE PASS THRU FROMTHECB x

2941 ACADEMIC BRIDGEPROGRAM - ARRA x

2944HIGHER ED INCENTIVEFUNDING - x

2950 COLLEGE WORK STUDY x

2951 COLLEGE WORK STUDY 1 1 x

2960F7999 ORGANIZED ACTCBH x

2961F7999 ORGANIZED ACTBBS x

2979 DEPOSITS CLEARING x

2980 PAYROLL CLEARING x

2981 HRMS PAYROLL CLEARING x

2989 OTHER INCOME x

2990 E&G FINANCIAL RPTG x



25

FundCode


UniversityService

Other Desig

Other Aux il iary

Gift/Endow

Contract& Grant

PlantFunds

Other

2991 A/R STUDENTS x

2992 STUDENT THIRD PARTY x

2993 EXEMPTIONS x

2994 WAIVERS x

2995PREPAID TRVL EXPENSECLEARING x

2996 ORP 6% Fund 7999 x

2997TARP/TATP Benefits Fund0001 x

2998 UCI Fund 0001 x

2999E&G STD RCVCONVERSION x

3000 DESIGNATED TUITION x x

3001DESIGNATED TUITION 1 TO1 x

3002TAX AND BENEFITCLEARING x

300A CS DESIGNATED TUITION x x

3010UG R DESIGNATED TUITSET ASIDE x

3011GR R DESIGNATED TUITSET ASIDE x

3020DESIG TUIT BE ON TIMESETASIDE x

3021 B ON TIME AWARDS x

3099 Credit Card Clearing x

3100RECORDS PROCESSINGFEE x x

3101 UTILITY FEE x x

3102 UG ADVISING FEE x x

3103 GR ADVISING FEE x x

3104 SPECIAL ADVISING FEEBBS x

3105 UG LIBRARY ACQUISITION x x

3106GR INTERNATIONALEDUCATION FEE x

3107UG INFORMATIONTECHNOLOGY FEE x x

3108GR INSTRUCTIONALINFRASTRUCTUR x x

3109STUDENT BUSINESSSERVICES x x

310A CS STUDENT FEES x x

310HUG INFORMATIONTECHNOLOGY FEE x x

3112 UG ADVISING FEE 1 TO 1 x

3115UG LIBRARY ACQUISITION1 TO 1 x x

3117UG INFORMATION TECHFEE 1 TO 1 x

3118GR INSTRUCT INFRASTR 1TO 1 x x

3200 APPLICATION FEEDOMESTIC x x

3201 APPLICATION FEEFOREIGN x x



26

FundCode


UniversityService

Other Desig

Other Aux il iary

Gift/Endow

Contract& Grant

PlantFunds

Other

3202INTL STUDENTORIENTATION x

3203 DOWNTOWN CENTER x

3204 SOM DISTANCE LEARNING x

3205 GS TELECAMPUS x

3206 UG CHESS ON LINE x

3207 PRACTICAL TRAINING x

3208PHYSICAL INSTRUCTIONFEE x

3209 STUDENT TEACHING FEE x

320A CS NONMANDATORY FEES x

320F GS TELECAMPUS x

3210 FIELD TRIP FEE x

3211CONCURRENT - UT ARLINGTON x

3212CONCURRENT STDTUTSWMC x

3213 CONCURRENT STDT UTA x

3214 INTL SPECIAL SERVICE FEE x

3215 NON RESIDENT TAX x

3216 REGISTRAR OFFICE FEES x

3217 LAB BREAKAGE x

3218 CONVENIENCE FEE x

3219 LATE GRADUATION FEE x x

3221UG ATEC SUPP DESGTUITION x x

3222 AUD/COMD SUPP DESTUITION x x

3223UG ECS SUPPDESIGNATED TUITI x x

3224 PA SUPP DESIGNATEDTUITIO x x

3225UG R SOM SUPPDESIGNATED TUITI x x

3226GR ATEC SUPPDESIGNATED TU x x

3227GR R SOM SUPPDESIGNATED TUITI x x

3228GR ECS SUPPDESIGNATED TUIT x x

3229 ATEC DESIG TUITION SET ASIDE x

3230 AUD/COMDDESIGTUITIONSET ASIDE x

3231GR ECS DESIG TUITIONSET ASIDE x

3232UG ECS DESIG TUITIONSET ASIDE x

3233GR SOM DESIG TUITIONSET ASIDE x

3234UG SOM DESIG TUITIONSET ASIDE x

3235PA DESIG TUITION SET ASIDE x

3236 EXCESSIVE HOURS FEE x x

3237 BURSAR FEES x x



27

FundCode


UniversityService

Other Desig

Other Aux il iary

Gift/Endow

Contract& Grant

PlantFunds

Other

3238 LIBRARY FINES x

3239COLLIN HIGHER EDCENTER FEE UG x

3240

CHEC DISTANCE LEARNING

FEE GR x

3241NEW STUDENTORIENTATION x

3242 DT SETASD-UG ATEC RV x

3243 DT SETSD-GR ATEC REV x

3244 DT SETASD-GR PA REV x

3245 DT SETSD-GR SPAU REV x

3251 APPLICATION FEEFOREIGN 1 1 x

3400 EMBA FEES x

3401 GLEMBA FEE x

3402 AMME FEES x

3403 COACHING FEES x

3404PROJECT MANAGEMENTFEES x

3405 AIM CPA FEES x

3406 AIM ETHICS FEES x

3407 AIM-NTU FEES x

3408 EXEC ED PROGRAM FEES x

3409SOM DEAN FEES EXEC EDTUITION x

3410 ASUG FEES x

3411 SOM PLACEMENT FEE x

3414MONTERREY TECH GRAD ACCT PROG x

3470 ECS IND PRAC PROG FEE x

3499 TUITION/FEE WRITE OFF x

3500 UNRESTRICTED GIFTS x

3501UNRESTRICTED GIFTS-IN-KING x

3510 ENDOWMENT EARNINGS x

3550 UNRESTRICTED GRANTS x

3590PRESIDENT'SDISCRETIONARY FUND x

3600 RESEARCH ENHANCEMENT x x

3601RESEARCH ENHANCEMENTFUNDING x x

360ACS RESEARCHENHANCEMENT x x

3610 RESEARCH SUPPORT x

3611 RESEARCH SUPPORT 1 1 x

3700 GENERAL ACTIVITIES x x

3701 GENERAL ACTIVITIES 1 1 x

3740INDIRECT COSTRECOVERY x x

3741 ICR MAIN x x

3742 ICR BBS x x

3743 ICR 1 1 x x



28

FundCode


UniversityService

Other Desig

Other Aux il iary

Gift/Endow

Contract& Grant

PlantFunds

Other

374ACS INDIRECT COSTRECOVERY x x

374B CS ICR MAIN x

3800 TRIP x

3900UNRESTRICTEDENDOWMENT REVENUE x

3901 UNRESTRICTED REV 1 1 x

3910 EXTERNAL SALES x

3920 SERVICE CENTERS x x

3930 TPEG x

3940FINANCIAL AID ADMINISTRATION x

3950 SURPLUS SALES x

3960 OTHER INCOME x

3989GENERAL CLEARING ACCOUNT x

3990

DESIGNATED FINANCIAL

REPORTING x

3999DESIG - STD RCVCONVERSION x

4000 ATHLETIC FEE x

4001STUDENT SERVICESBUILDING FEE x

4002 TRANSPORTATION FEE x

4003 STUDENT SERVICES FEE x

4004 MEDICAL SERVICES FEE x

4005RECREATIONAL FACILITYFEE x

4006 STUDENT UNION FEE x

4007STUDENT SERVICESBUILDING FEE x

4008 STUDENT SERV FEE KM x

4009 STUDENT HEALTH x

4300 INTERLIBRARY LOAN FEE x

4301 PARKING FEES/FINES x

4302 MEAL PLANS x

4303 STUDENT INSURANCE x

4304 PARK AND TRAFFIC x

4600 STUDENT ACTIVITIES x

4610 ATHLETICS x

4620 BOOKSTORE x

4630 LAB MEDICAL REVENUE x

4640

LIVING AND LEARNING

CENTER x4650 FOOD SERVICE x

4651 FOOD SERVICE 1 1 x

4652 CALLIER FOOD x

4660 HOUSING x

4661 UNIV PRK RENTAL x

4662 UNIV PRK RESERVE x

4900 STATE FORFEITURE FUND x

4901 NEWSPAPER x



29

FundCode


UniversityService

Other Desig

Other Aux il iary

Gift/Endow

Contract& Grant

PlantFunds

Other

4902 TECHNOLOGY STORE x

4903 TAU SIGMA x

4904 OTHER x

4990 AUXILIARY FINANCIALREPORTING x

4999 AUXIL - STD RCVCONVERSION x

5000RESTRICTED GIFTS FOROPERATION x

5001RESTRICTED GIK FOROPERATIONS x

500A CS RESTRICTED GIFTS x

5010RESTRICTED GIFTS FORRESEARCH x

5100RESTRICTED ENDOWMENTREVENUE x

510A CS ENDOWMENT REVENUE x

5200 LAND HELD BY SYSTEMS x

5300 RESTRICTED EMMITT x

5301 EXCELLENCE ALLOTMENT x

5302 EXCELLENCE MAIN CAMP x

5303 EEF-CALLIER ALLOT x

5304 CALLIER EEF x

5305 EEF RESEARCH MASTER x

5306 TEF EMMITT x

530A CS EMMITT x

5400 STARS x

5500FEDERAL SPONSOREDPROGRAMS x

5501 FEDERAL PASSTHROUGHS x

5502 ARRA x

5550FINANCIAL AID FEDRLSPONSORED x

5551FINANCIAL AID FED PASSTRHU x

5600STATE SPONSOREDPROGRAMS x

5601 STATE PASSTHROUGHS x

560ACS STATE SPONSOREDPROGRAMS x

5650FINANCIAL AID STATESPONSORED x

5651FINANCIAL AID STATEPASS THRU x

5700

LOCAL SPONSORED

PROGRAMS x

5800PRIVATE SPONSOREDPROGRAMS x

5900UNFUNDED SPONSOREDPROGRAMS x

5990RESTRICTED FINANCIALREPORTING x

6000 TRUE ENDOWMENTS x

6100 TERM ENDOWMENTS x

6200QUASI RESTRICTEDENDOWMENTS x



30

FundCode


UniversityService

Other Desig

Other Aux il iary

Gift/Endow

Contract& Grant

PlantFunds

Other

6300QUASI UNRESTRICTEDENDOWMENTS x

6400 ANNUITIES x

7100 UNEXPENDED PLANT - PUF x

7110UNEXPENDED PLANT -LERR x

711ACS UNEXPENDED PLANT -LERR x

7120UNEXPENDED PLANT -STARS x

7200 UNEXPENDED PLANT - RFS x

7210 UNEXPENDED PLANT - TRB x

7300UNEXPENDED PLANT -GIFTS x

7400UNEXPENDED PLANT -INSTITUTION x

7890UNEXPENDED PLANT - FINREPORT x

7900 LAND x7901 BUILDINGS x

7902FACILITIES ANDIMPROVEMENTS x

7903 EQUIPMENT x

7904 VEHICLES AND AIRCRAFT x

7905NONDEPRECIABLECOLLECTIONS x

7906OTH DEPREC.INCLUDINGLIB BOOKS x

7907CONSTRUCTION INPROGRESS x

7908 INFRASTRUCTURE x

7909NONAMORT.PERPETUALEASEMENTS x

7910 AMORTIZABLE LIMITEDTERM EASEM x

7911 AMORTIZABLEPURCHASED SOFTWARE x

7912 AMORTIZABLE INTERN.DEVLP SOFT x

7913 AT COMPONENT INSTITU.SAD ONLY x

7990INVESTMENT PLANT - FINREPORT x

8000 LOAN x

9000 AGENCY x

9999 SUSPENSE x



31

APPENDIX B: NACUBO FUNCTION DEFINITIONS

FunctionId

Description

000 Not Applicable

005 Auxiliary

010 Depreciation and Amortization101 Instruction

201 Research - Departmental

202Research - Organized OnCampus

203 Research-Organized Off Campus

304 Public Service-Other Spons Prj

305 Public Serv-Oth Institutional

401 Academic Support-Instruction

405 Academic Support-Other Inst

416 Academic Support-Admin

494 Academic Support-Specialized

518 Libraries

FunctionId

Description

594 Library Service Center

605 Student Services-Other

615 Student Services694 Student Services-Health Ctr

705 Institutional Support

711 Institutional Support-OMP

713 Institutional Support-G&A

714 Institutional Support-Spon Prj

794 Institutional Support-Central

810 OMP-Building Related

811 OMP-Non Bldg Related

894 OMP-Work-in-Process Clearing

997 Scholarship & Fellowship

999 Suspense

101 Instruction

The instruction category includes expenses for all activities that are part of an institution’s instruction program.Instruction includes expenses for:

• credit and noncredit courses;• academic, vocational, and technical instruction;• remedial and tutorial instruction;• regular, special, and extension sessions.

Instruction also includes expenditures for departmental research and public service that are not separatelybudgeted as well as expenditures for department chairmen in which instruction is still an important role. It can alsoinclude expenses for formally organized and/or separately budgeted instructional information technology.

The Instruction category does not include expenditures for academic administration when the primary assignmentis administration: for example, academic deans.

Instruction can include expenses for formally organized and/or separately budgeted instructional informationtechnology.

2xx Research

The research category includes all expenses for activities specifically organized to produce research, whether commissioned by an agency external to the institution (Sponsored Research) or separately budgeted by anorganizational unit within the institution (University Research or Departmental Research). Subject to theseconditions, the category includes expenses for individual and/or project research (research that is managed withinacademic departments, funded by either a contract or grant or through a specific allocation of the institution’sgeneral resources), as well as that of institutes and research centers (formal research organizations created tomanage a number of research efforts). This category does not include all sponsored programs, nor is itnecessarily limited to sponsored research, since internally supported research programs, if separately budgeted,might be included in this category under the circumstances described.



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Expenses for departmental research that are separately budgeted are included in this category. However, theresearch category does not include expenses for departmental research that are not separately budgeted, suchexpenses are included in the instruction category.

Research can include expenses for formally organized and/or separately budgeted research informationtechnology.

3xx Public Service

The public service category includes expenses for activities established primarily to provide non-instructionalservices beneficial to individuals and groups external to the institution. These activities include community serviceprograms, excluding instructional activities. Community service activities make available to the public variousresources and special capabilities that exist within the institution. Examples include conferences and institutes,general advisory services and reference bureaus, consultation, testing services, and similar activities.

Public Service can include expenses for formally organized and/or separately budgeted public serviceinformation technology.

4xx Academic Suppor t

The academic support category includes expenses incurred to provide support services for the institution’sprimary missions: instruction, research, and public service. Academic support includes:

1. The retention, preservation, and exhibition of historical materials, art objects, and scientific displays; for example libraries, museums, and galleries;

2. The provision of services that directly assist the academic functions of the institution, such asdemonstration schools associated with a department, school, or college of education which provide amechanism through which students can gain practical experience;

3. Media such as audio-visual services and technology such as computing support if these expenses are notformally organized and/or separately budgeted within another expense category;

4. Academic administration (including academic deans but not department chairmen) and personneldevelopment (including professional conferences) providing administration support and managementdirection to the three primary missions; and

5. Separately budgeted support for course and curriculum development and formal academic counselingactivities.

6xx Student Services

The student services category includes expenses incurred for offices of admissions and the registrar and activitieswith the primary purpose of contributing to students’ emotional and physical well-being and intellectual, cultural,and social development outside the context of the formal instruction program. It includes expenses for studentactivities, cultural events, student newspapers, intramural athletics, student organizations, intercollegiate athletics

(if the program is not operated as an essentially self-supporting activity), counseling and career guidance(excluding informal academic counseling by the faculty in relation to course assignments, which is instruction),student aid administration, and student records, and student health service (if not operated as an essentially self-supporting activity), and enrollment management.

The student services category does not include the activities of the institution’s chief administrative officer for student affairs, whose activities are institution-wide and, therefore, are classified as institutional support.



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Student services can include expenses for formally organized and/or separately budgeted student servicesinformation technology.

7xx Institutional Support

The institutional support category includes expenses for all officers with institution-wide responsibilities, such as

the president, chief academic officer, chief business officer, chief student affairs officer, and chief developmentofficer. Institutional support also includes expenditures for:

1. Central, executive-level activities concerned with management and long-range planning for the entireinstitution, such as the governing board, planning and programming operations, and legal services;

2. Fiscal operations, including the investment office;3. Administrative data processing;4. Space management;5. Employee personnel and records;6. Logistical activities that provide procurement, storerooms, printing;7. Transportation services to the institution;8. Support services to faculty and staff that are not operated as auxiliary enterprises; and9. Activities concerned with community and alumni relations, including development and fund raising.

Institutional support can be distinguished from academic support by identifying who benefits from the activities.Institutional support activities benefit the entire university whereas academic support activities benefit only thosewho participate directly in the institution’s primary missions of instruction, research, and public service.

8xx Operations and Maintenance of Plant

The operation and maintenance of plant category includes all expenses for the administration, supervision,operation, maintenance, preservation, and protection of the institution’s physical plant. They include expensesnormally incurred for such items as:

1. Janitorial and utility services;2. Repairs and ordinary or normal alterations of buildings, furniture, and equipment;3. Care of grounds;4. Maintenance and operation of buildings and other plant facilities;5. Security;6. Earthquake and disaster preparedness;7. Safety;8. Hazardous waste disposal;9. Property, liability and all other insurance relating to property;10. Space and capital leasing;11. Facility planning and management; and12. Central receiving.

This category does not include interest expense on capital related debt, which is classified as institutional support.

Operations and Maintenance of Plant can include expenses for formally organized and/or separately budgetedoperation and maintenance information technology.

997 Scholarships and Fellowships

The scholarships and fellowships category includes expenses for scholarships and fellowships from restricted or unrestricted funds in the form of grants to students, resulting from selection by the institution or from anentitlement program. The category also includes trainee stipends, prizes, and awards. Trainee stipends awarded



to individuals who are not enrolled in formal course work should be charged to instruction (1100), research(1200), or public service (1300). Recipients of grants are not required to perform service to the institution asconsideration for the grant, nor are they expected to repay the amount of the grant to the funding source. Whenservices are required in exchange for financial assistance, as in the College Work-Study program, charges shouldbe classified as expenses of the department or organizational unit to which the service is rendered. Aid tostudents in the form of tuition or fee remissions also should be included in this category. However, remission of tuition or fees granted because of faculty or staff status, or family relationship of students to faculty or staff, shouldbe recorded as staff benefits expenses in the appropriate functional expense category.

005 Auxiliary Enterpr ises

The auxiliary enterprise category includes all expenses relating to the operation of auxiliary enterprises. Anauxiliary enterprise exists to furnish goods or services to students, faculty, staff, other institutional departments, or incidentally to the general public, and charges a fee directly related to, although not necessarily equal to, the costof the goods or services. The distinguishing characteristic of an auxiliary enterprise is that it is managed as anessentially self-supporting activity. Examples are residence halls, food services, intercollegiate athletics (only if essentially self-supporting), college stores, faculty clubs, parking and faculty housing. Student health services,when operated as an auxiliary enterprise, also are included.

010 Depreciation

This category should include depreciation expense for GASB 35 reporting purposes.

budget policy

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