Budget Transfer Guidelines

1. Budget Transfer Guidelines

2. Budget Transfers • Two types of budget transfers: • Intrafund • Within the same fund group as allowed • Within the same budget group • Interfund • Between fund groups as allowed

3. Intrafund Transfers E&G 14-accounts • E&G Operating Budget is our plan approved by the Board of Regents • Published document shows how we intend to use funds by expenditure type and NACUBO classification. • Each VP is responsible for assuring allocations are used for the intended purpose.

4. Intrafund Transfers E&G 14-accounts • Intrafund transfers between 14-budget groups are allowed with some restrictions: • No transfers to/from F&A (14-7 accounts) and other 14- E&G accounts. • Research Development funds must be used in accordance with Ed Cd § 62.097:(a) An eligible institution may use money received from the research development fund only for the support and maintenance of educational and general activities, including research and student services, that promote increased research capacity at the institution. • Special Items may have restrictions • TRBs can only be used for debt payments for the construction project authorized.

5. Intrafund Transfers E&G 14-accounts • Movement to other budget groups can impact financial reporting. • SRECNA is by NACUBO program = Instruction, Research, etc. • Movement within a budget group can also impact financial reporting. • Summary of Operating Results based on natural classification of expenses = Salaries, Benefits,etc. • User Defined Budget Pools drive these controls.

6. Intrafund Transfers 19-accounts • Movement between fee funded accounts and 19-7 accounts (and certain other 19-accounts is restricted); same with movement into F&A accounts 19-8 (or others that do not lapse). • Movement to Official Occasions accounts is restricted. Increases must be approved by AVP-Financial Affairs.

7. Budget Pools >> All budget categories have been displayed << Set up Budget Categories for 19790400 Screen: 3 Bud Bud Cash Cat Pool Type Status Source Budget Category Title _ 70 12 EX A 191111 SCHOLARSHIPS AND FELLOWSHIPS _ 75 12 EX A 191111 TRAVEL (ALL TYPES) _ 98 12 IN A 191111 BALANCE FORWARD All subaccounts have the same assigned pool number – funds can be used for any of the authorized purposes. MOST EFFICIENT, ELIMINATES THE NEED TO PROCESS TRANSFERS BETWEEN SUBACCOUNTS

8. Budget Pools All budget categories have been displayed << Set up Budget Categories for 14020500 Screen: 3 Bud Bud Cash Cat Pool Type Status Source Budget Category Title 06 03 EX A EGPR2 FACULTY SALARIES - CONSULTANTS 09 09 EX A EGLOC ADMIN & PROFESSIONAL SAL 10 10 EX A EGLOC CLASSIFIED SALARIES 20 20 EX A EGPR2 WAGES 21 21 EX A EGPR2 WORK-STUDY WAGES 50 03 EX A EG MAINTENANCE, OPER & EQPT 99 03 EX A UNALLOCATED Pool numbers assigned restrict budget usage by subaccount or groups of subaccounts. LEAST EFFICIENT – REQUIRES AN INTRAFUND TRANSFER TO MOVE FUNDS INTO OTHER SUBACCOUNTS. (Unless you want to restrict this with hard rules.)

9. Interfund Transfers Between E&G and Designated Accounts • Interfund transfers between 14 and 19-accounts are only allowed because approx $27M of designated tuition and other fee revenues are transferred-in as a funding source for the E&G budget. • Otherwise, this practice would not be allowed. • State Appropriations must be fully accounted for in E&G accounts and fully expended in the fiscal year awarded. • We are required to spend every $ of our state appropriated funds in the same fiscal year awarded.

10. Interfund Transfers Between E&G and Designated Accounts To and from 14- and 19-accounts: • Temporary transfers • Access to money in the required fund is provided through a swap of budget. Subject to availability of funds. • Permanent transfers • Allowed at the beginning of each fiscal year through the BDL process. • During a fiscal year, the Budget Office will track permanent requirements through the commitment process.

11. Interfund Transfers Between E&G and Designated Accounts What is allowed/not allowed? • Transfers to 14-accounts must first meet the definition of E&G • From 19-accounts sourced from designated tuition is allowed. • From other 19-accounts as approved. • Transfers out of 14-accounts must not violate Ed Code or General Appropriations Act (GAA) • Can not EVER move 14-funds to 36-accounts for construction (e.g. renovations) • Can not move Special Items funding. • Should not move funds to avoid lapse rules unless approved by AVP-Financial Affairs.

12. Interfund Transfers Between E&G and Designated Accounts • Budget Office makes the determination of what is allowed. • Request via email to Include the following minimum information: • From Account • To Account • Amount • Reason for the transfer Budget.Office@utsa.edu

13. Service Center 18-accounts • Intrafund – only within same budget group • Interfund – other than accounting charges budget transfers would be done to subsidize large deficits and are subject to the approval of the AVP-Financial Affairs. • Increases in budget must be approved by AVP-Financial Affairs.

14. Grants & Contracts 26-accounts • Intrafund – only within same budget group if allowed by the sponsor. • Interfund – never allowed

15. Auxiliary Enterprise 29-accounts • Intrafund – within same budget group allowed; to other 29-budget groups should be appropriate based on the revenue and justification for collecting the revenue. Otherwise, it may be more appropriate to transfer the expense, not the revenue. • Interfund – allowed to fund 36-plant projects; transfers from 19-accounts may also be allowed upon approval of the AVP-FA.

16. Gift 30-accounts • Intrafund – within same budget group generally allowed; to other 30-budget groups if appropriate, upon approval. • Approvals by the University Controller or designee. • Interfund – never allowed.

17. Plant Funds 36-accounts • Intrafund – within same budget group to another project upon approval. • Approvals by the University Controller or AVP-Financial Affairs or designee. • Interfund – allowed to • Establish a new project account – but never from E&G • Amounts over $100,000 subject to UT System approval. • Amounts over $500,000 require BoR approval. • Return funds to the original revenue source in excess of need when a given project is closed-out.

18. Lapse Guidelines for Fiscal Year End Balances

19. Lapse Guidelines –Educational & General Funds (14 – Accounts) • Deficits not cleared prior to year end will be cleared during the lapse process. • Most E & G budget balances lapse at fiscal year end and are allocated: • 50% to appropriate VP’s Reserve Fund • 50% for deferred maintenance

20. E & G Funds (14 – Accounts) Exceptions to Lapse Guidelines The following E&G balances are not subject to lapse (carry forward 100%): • President/Vice President Reserve Accounts • GIT Accounts • Lab Fee Accounts • Research Development & Special Item Appropriations (to the amount in the GAA) • Facilities & Administration (F & A) 14-7 accounts with balances from FY 2007 (no transfers in to these accounts!) • Balances under $100 will be swept to Dean / VP account

21. Lapse Guidelines (19 – Accounts) Designated Funds • Deficits not cleared prior to year end will be cleared during the lapse process. • M & O 19-7 accounts will lapse at fiscal year end and are allocated: • 50% to VP’s Reserve Fund • 50% for Deferred Maintenance

22. Designated Funds (19 – Accounts) Exceptions to Lapse Guidelines The following Designated 19- Accounts are not subject to lapse (carry forward 100%): • Most 19- accounts sourced from fees - other than 19-7 • 19-79 Graduate Program Support • Official Occasions Accounts • Facilities & Administration (F & A) 19-8 accounts - • F&A balances under $100 will be swept to Dean / VP Account

23. Designated Funds (19 – Accounts) Lapse Restrictions • Transfers from an account that will lapse to an account that does not lapse may be disallowed • Detailed explanations are required • Questionable transfers subject to approval by AVP-Financial Affairs • No exceptions.

24. Lapse Guidelines – Service Centers (18- Accounts) • Not subject to lapse (carry forward 100%) • Any Surplus/Deficit exceeding 10% requires special exception and approval of AVP-Financial Affairs or University Controller • Subject to new Service Center policy for compliance with OMB Circular A-21. • Contact Carol Hollingsworth with questions at x4229

25. Lapse Guidelines – Other Fund Groups • Year end balances in the following funds are not subject to lapse (carry forward 100%) • Grant and Contracts (26 Accounts) • Auxiliary Enterprise (29 Accounts) • Gift/Restricted Funds (30 Accounts) • Plant Funds (36 Accounts)