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Operating Budget Process January 20, 2010

Operating Budget Process January 20, 2010. Budget Planning and Development. AGENDA. Budget Calendar Revenue Budgets Sources of Funds Projections & Assumptions Expense Budgets Status Quo 14 and 19-7 Accounts Transfers from Designated to E&G Accounts

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Operating Budget Process January 20, 2010

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  1. Operating Budget ProcessJanuary 20, 2010 Budget Planning and Development

  2. AGENDA • Budget Calendar • Revenue Budgets • Sources of Funds • Projections & Assumptions • Expense Budgets • Status Quo 14 and 19-7 Accounts • Transfers from Designated to E&G Accounts • NACUBO Operating Expense Classifications • Merit Process • Special Budget Instructions for Non-E&G Budgets • What’s New • Budget Update Document (BUD) preview • Training Classes • Q&A

  3. Budget Calendar - Key Dates

  4. Revenue Budgets - Sources of Funds State Funds (E&G budgets) State Appropriations: Formula Funding, Special Items, Benefits THECB Transfers: TX Grant, Work-study, etc. Statutory Tuition, Certain Fees Designated Funds (Institutional or Local Funds) Designated Tuition, Mandatory, Course & Incidental Fees Indirect Cost Recovery: Facilities & Admin Overhead Auxiliary Enterprise Funds (100% Self-Supporting Operation) Housing, Parking, Athletics, Bookstore, University Center, Food Services Service Center/Recharge(New budget form pending to formalize budget requirements and approval of recommended budgets) Chargeback to other funds for services (18-accts) Restricted Funds(Centralized budgets prepared – no departmental entry required) Gifts (30-accts) Sponsored Programs - Grants/Contracts (26-accts) Federal Financial Aid (26-accts) Plant Funds (36- accts) Deferred Maintenance Repair & Renovations

  5. Revenue Budgets – Projections & Assumptions • Methodology: • Revenues projections are based on enrollment (paying SCH and/or student headcount) • Budget Projections FY11 are currently under review. Senior Budget Director will provide revenue projections to fee administrators by February 10th • Any deviations to these projections will need to be discussed and approved by the Budget Director prior to departmental completion of BUD documents (March 25th ) 5

  6. Expense Budgets - Status Quo Budgets E&G (14 accts) + 19 accounts funded with Designated Tuitions (i.e. 19-7) • Status Quo Base Budgets • Departmental Operating budget preparation assumes no new money, i.e. ‘same base budgets’ • BUD process begins before budget planning is complete • University Strategic Resource Planning Council will make budget recommendations in March • Budget Office will update budgets for new funds awarded and any possible required reductionsException: Budgets funded by fees

  7. $32.1 Mil $9.8 Mil 7

  8. Expense Budgets - NACUBO Classifications Expenditures are classified according to functional purpose and expanded NACUBO definitions are available on the Budget Website http://www.utsa.edu/financialaffairs/budget A NACUBO classification account review is currently underway with target completion by the end of February Instruction (02) Research (06) Public Service (12) Academic Support (14) Student Services (16) Institutional Support (20) Operation and Maintenance of Plant (22) and Scholarships and Fellowships (48) 8

  9. Expense Budgets – Merit Salary Increases Unknown at this time whether funds will be available for merit increases. If merit program takes place, Policy and process will be issued. Individual salary increases will be entered by the Budget Office prior to September payroll. Funding for 14-accounts will be allocated from central sources. Non- E&G accounts… more information to be provided 9

  10. Special Instructions for Non-E&G Budgets Fringe Benefit Rates Budget should be based on actual cost experience of employees paid from non-E&G accounts. Fringe Benefits Calculation Tool http://www.utsa.edu/financialaffairs/budget Use benefit sub-account with appropriation code (2F) Longevity Pay Budget Office will provide data by end of February Use salary sub-account with appropriation code (3D) Debt Service Preliminary data will be provided by February 10th Use debt sub-account with appropriation code (E2) Identify transfer to as XX-XXXX-XXXX 10

  11. What’s New Budget Document Update (BUD) Permanently budgeted positions will be loaded to BUD similar to prior year Adjustments to permanent budgeted positions after departmental processing of BUD will be coordinated by Budget Office to the extent possible Salary Update Document (SUD) - July/August timeframe More information will be forthcoming from HRMS SUD document loads with rate information for “non-budgeted” filled positions (from HRMS) and “budgeted” filled positions (from BUD) HRMS creates appointments using incumbent rates loaded from SUD and routed to departments for approval At final approval, SUD rates updates incumbent rates as of 9/1 in HRMS for budgeted and non-budgeted positions Reports requested from UT Austin for comparison of positions between BUD Documents and HRMS (expected to be available for Budget Office) Report of filled position salary rates between BUD and HRMS Report of salary changes due to equity/reclassifications, transfers or terminations 11

  12. BUD Mockups *BUD document in testing phase. Final view may change.

  13. BUD mockups: Document Review (BDL, Cover Sheet) Previous - BDL Current - BUD *BUD document in testing phase. Final view may change.

  14. BUD mockups: Account Summary (BDL, Section 1) Previous - BDL Current - BUD *BUD document in testing phase. Final view may change.

  15. BUD mockups: Adjust Base Pay (BDL, SALARY – Sections 2-4) 14-1234-00 jd1234 John Doe mj0012 Mary Jane tj5678 Thomas Jefferson

  16. BUD mockups: Adjust Base Pay (BDL, SALARY – Sections 2-4) Current - BUD Collapsed View Expanded View *BUD document in testing phase. Final view may change.

  17. BUD mockups: General Budget Group Information (BDL, Section 7) Previous - BDL Current - BUD *BUD document in testing phase. Final view may change.

  18. BUD mockups: Reconciliation (BDL, Section 8) Previous - BDL Current - BUD *BUD document in testing phase. Final view may change. Drill down will be available

  19. Training Classes Budget Overview and BUD Preparation Downtown Campus - FS 2.518 Tuesday, February 23rd 2:00 – 4:00 p.m. 1604 Campus - TBA Wednesday, February 24th 9:00 – 11:00 a.m. Thursday, February 25th 2:00 – 4:00 p.m. Hands-On BUD Preparation 1604 Campus - HSS 2.02.02 Tuesday, March 2nd1:00 – 3:00 p.m. Thursday, March 4th 9:00 – 11:00 a.m. Downtown Campus– TBA Wednesday, March 3rd 9:00 – 11:00 a.m.

  20. Budget Office Staff Mary Simon, Senior Director Ext 4344 Eva Burnett, Associate Director Ext 6631 Anita Polendo, Budget Analyst III Ext 6615 Eunice Chen, Budget Analyst III Ext 4230 Sharmin Momen, Budget Analyst II Ext 4345 Office Email: budget.office@utsa.edu

  21. Questions?

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