1. business and industrial

THE UNIVERSITY OF TEXAS AT DALLAS
FY2015 Budget Development Training
Instruction Manual
Office of Budget and Resource Planning
Contact Information
[email protected]
_____________________
Email
Phone
Dave Gaarder, Assistant Director
[email protected]
6374
Barbara Manzi, Manager of Budget Systems
[email protected]
6344
Web Pierce, Financial Analyst
[email protected]
4819
Danielle Wilborn, Associate Financial Analyst
[email protected]
2664
Dena Davis, Budget Analyst, Team Lead
[email protected]
5371
Josh Weatherly, Budget Analyst
[email protected]
6343
Jessie Jin, Budget Analyst
[email protected]
6384
Rohan Nilekani, Senior Business Process Analyst
[email protected]
6386
Kelly Linder, Business Process Analyst
[email protected]
4810
Dalia Sanders, Administrative Assistant II
[email protected]
2663
What is a budget?
A budget is the financial plan for the allocation of resources during a particular period of time.
Proper budget development and control provide the ability to ensure that limited financial resources are
expended in an effective and efficient manner towards achieving the University’s strategic mission.
University of Texas at Dallas Budget Development Process
Schools and divisions are responsible for updating budget records for the new fiscal year. In order to
produce a balanced budget, the updated expense records must not exceed projected revenues or allocations.
Budget updates provided by schools and divisions include:
1. Salary records for personnel changes including pay raises, promotions, approved vacancies, title
changes (only if already approved by HR), funding changes and any other salary administration.
2. Updates of non-salary expense records for changes in account codes and distribution of funds
between cost centers.
3. Development of revenue and expense projections for non-baseline cost centers.
How This Information is Used
Information that is submitted in the Budget Development Workbooks is used for the following:
1. Original budget for FY15, effective September 1, 2014 – August 31, 2015
2. As a guide for departments, designating initial spending authority and authorized positions.
3. Budget Book for UT System:
a. Expenditures by NACUBO function, fund group, and object of expense.
b. Supplemental reports on salaries.
1
THE UNIVERSITY OF TEXAS AT DALLAS
Date
March 3, 2014
March 10 - 14, 2014
FY 2015 Budget Development Calendar Action
Phase I Budget workbooks open to Campus User Groups
Service Center Rate Study Report to Accounting Operations from Departments
Spring Break
March 17, 2014
Phase I Budget workbooks submitted from Non-Academic Units for VP Approvals
Phase I Budget workbooks submitted from Academic Units to Provost Office for review
March 21, 2014
March 24, 2014
Phase I Budget workbooks submitted from Non-Academic VP's to Budget Office
Phase I Budget workbooks submitted from Academic Affairs
March 24-31, 2014
March 31, 2014
Budget Office review and validation of Phase I Budget workbooks
Phase II Budget workbooks - Merit Allocations open to Campus User Groups
April 14, 2014
Phase II Budget workbooks - submitted with Merit to VP's and Provost
April 18, 2014
Phase II Budget workbooks - deadline for approval by VP's and Provost
Service Center Rate Study Report due from Accounting Operations.
April 21, 2014
Budget Office/Provost Office incorporates exceptional merit adjustments into final budget document
April 25, 2014
Phase II Budget workbooks finalized
August 4, 2014
Budget and funding data available in FY 2015 Peoplesoft Financials/Budget Office validation
Open FY 15 Finance Module
August 11, 2014
Salary and Payroll data available in FY 2015 Peoplesoft System/Payroll/HR validation
August 23, 2014
Department validation adjustments/corrections due to Budget Office
September 1, 2014
Open FY 2015 for processing
2
Budget Development Reminders
Revenue Projections
An explanation must be submitted for any revenue projections that increase by 25% or more from the FY14
revised revenue budget. Please use the Notes tab at the front of the workbook for your explanation.
Operating Costs
Expenses for travel, capital, and other M&O must be budgeted separately. This is a University of Texas
System requirement.
Salaries
Salaries for positions which have been approved and are intended to be filled for the fiscal year being
budgeted should be listed on the department’s budget submission.
Salaries for all active employees must be budgeted during the budget process with the exceptions listed
below:
 Employees who have submitted written notification of their intent to resign prior to the start of the
fiscal year being budgeted. These positions should be budgeted as vacancies.
 Research assistants, teaching assistants, hourly workers, including students, and non-budgeted
lecturers. These groups will be budgeted in lump sums.
Inactive Cost Centers
Cost centers with a zero fund balance and zero activity projected for FY15 will be deactivated.
Allowable Expenses
Appendix F includes information on allowable expenses by fund code.
Revised Budgets
The amounts in the revised budget columns of the workbook are the amounts that were in PeopleSoft
Financials as of February 21, 2014. Remember, these amounts may include prior year encumbrances which
rolled forward last September, as well as any carryover of FY13 baseline cost center balances.
New Cost Centers or Departments
If a new cost center is needed, requests can be made through eProcurement.
https://solutions.sciquest.com/apps/Router/FavoritesFormsBrowse?tmstmp=1362694920537.
Requests for new departments should be directed to the business process analysts in the Budget Office.
CrashPlan Software
This software will automatically save all your work every fifteen minutes. If you are interested in installation,
please contact the Help Desk to schedule an appointment. For more information, go to
http://www.utdallas.edu/ir, select Software and Hardware, More, and then select Crashplan under the
heading of Software & Hardware.
3
Mapping Drives for Workbooks
The Budget Directory to use is:
\\utdpsfs02\FY2015 Budget Prep$
1. Open up your Start Menu, right-click on Computer
2. Select Map Network Drive
TIP: Allow your computer to select the next available drive letter
3. After the Map Network Drive window is displayed you can select your drive letter of choice or
simply allow Windows to assign the next available. Type in the directory address above, or cut and
paste it in the folder box. Check Reconnect at logon so the drive will remap after a restart.
4. Click Finish.
4
The Workbook
Note: All information reflects PeopleSoft activity as of February 21, 2014.
Macros must be enabled before opening the workbook in order for the “Add New Employee” form on the
Payroll worksheet to work properly.
To enable Macros:
1. On the tool bar, click on File, and then click Options.
2. Click on Trust Center, and then click on Trust Center Settings.
3. Click on Macro Settings, and then click on Enable all macros.
IMPORTANT: As a security precaution, when your work on the budget development is complete,
follow these same steps but select Disable all macros with notification on the last step.
Opening the workbook:
1. Open the workbook in Excel.
2. Turn on the Automatic Calculations feature:
a. Click on the Formulas menu at the top of the screen.
b. Click on Calculation Options towards the right of the toolbar.
c. Select Automatic.
3. It is important to turn on the Automatic Calculations. The formulas in the workbook will not
update budgeted amounts until the formula feature is on.
In order for the workbook to operate correctly, a few guidelines must be followed.
Changes should only be entered into orange columns, except where indicated. Entering changes
in other columns may interfere with formulas and result in workbook not working properly.
Do not type over any formulas.
Do not delete any rows or columns.
Sort only the entire worksheet to include all columns and rows. You can, however, filter the
spreadsheets to view only certain information.
5
The Workbook Mechanics
Buttons

The Enter new employee into Payroll button is used on the Payroll Worksheet to add
funding lines for an existing employee and budget for vacancies and new positions.

The Plus Sign button is used to expand and collapse hidden columns. Click on the + sign
above a column to reveal the hidden override columns (see second illustration).

Expand all hidden columns: Click on the 2 in the upper left corner of the workbook (just above
column A) to expand all of the columns at once.
Collapse all hidden columns: Click on the 1 in the upper left corner of the workbook to collapse
all of the columns at once.

6
Drop Down Lists
There are several drop down menus in the worksheets to help you in completing the workbooks.
 To enter a cost center without using the drop down list, type an apostrophe and the number, i.e.
‘93025006.
 You should only enter cost centers which are a part of your department.
Closing the Workbook
After saving and closing the workbook, close Excel. If you reopen the workbook a second time without
closing Excel, the macros for the New Employee Form on the Payroll worksheet will not work properly.
The picture above illustrates an example of too many macro buttons appearing on the menu. Doing this will
not cause a loss of data; however, the Enter New Employee into Payroll button will not work properly.
WORKBOOK TABS
There are several worksheets located at the bottom of each workbook, as the following illustration illustrates.
Please keep in mind that not all workbooks will have all of the worksheets described in this manual.
Notes Worksheet
This worksheet should be used to provide additional information that may be helpful in explaining your
budget. This is where justifications for revenue budget increases should be submitted.
7
Instructions Worksheet
For your reference, reminders and summaries of the information in the Training Manual can be found here.
Funds Total - Baseline Worksheet
This worksheet shows the total amount that is budgeted on core cost centers by fund group. This worksheet
will show fiscal officers and executives whether budgeted core expenses are within the allocation.
Note: The Total FY15 Original Budget amount cannot exceed the Total Allocation.
Departments that DO NOT have core funding will not have this worksheet.
Baseline Worksheet
This worksheet summarizes the budget for the core cost centers for a particular school or division. Please
refer to the Appendix for a listing of core funds.
All requests for increases in funding MUST include a written justification. This can be submitted on the
Notes tab.
Amounts for payroll account codes are summarized from the Payroll worksheet. Do not type over these
formulas. 8
Amounts in columns with a + sign above them may be modified.
1. Click on the + 2. Enter your changes in the orange Override column. 3. The amounts in the first (gray) columns of the group are the ones that are used to calculate the
total expense budget at the end of the worksheet.
4. The amount in the gray column will change to the amount in the orange Override column. If no
change is needed, the FY15 column will reflect the FY14 amount in the white column.
Changes to budgets for Lecturers, Teaching Assistants, Research Assistants, and Hourly Wages:
If any changes are needed from the FY14 budget, please enter the amount to be budgeted for FY15 directly
into these columns. Please enter the changes in BOLD RED font so they are easily identified. If you are
budgeting work study students and have questions, please contact the Budget Office or the Career Center.
The Net FY15 transfers field (see below) is populated from the Net Change column of the Transfers
worksheet.
9
REMEMBER:

Travel, M & O, and Capital expenses must be budgeted separately.

Revised Budgets: The amounts in this column will not always equal your revised annual allocation;
therefore, the amount will not always equal the allocation listed on the Fund Totals – Baseline
worksheet. The amounts in the revised budget columns include prior year encumbrances that have
rolled forward from last fiscal year, one-time budget adjustments which will not be part of next year’s
allocation, any FY13 balances carried forward, and recurring budget adjustments which will be part
of next year’s allocation.

All baseline cost centers with activity for FY14 should appear on this worksheet. If a cost center is
missing, do not try to add it yourself. Contact the Budget Office. The missing cost center will be
added for you to ensure all formulas are included.
Non-Baseline Worksheet
This worksheet summarizes the budget for all non-core cost centers for a particular school or division.
Non-core cost centers include endowments, gifts, IDC, EEF, and other revenue cost centers.
The fields on this worksheet work just like the Baseline worksheet; however, there are a few extra
columns for revenue.
IMPORTANT: An explanation must be submitted for any revenue projections for FY15 that increase by
25% or more from the FY14 revised revenue budget.


The Projected FY15 Beginning Balance field comes from the FY15 Begin Balance worksheet, so
make any changes to the FY15 Projected Beginning Balance by updating the FY15 Begin Bal
worksheet with your current estimates of revenues and expenses. (see below)
The Net FY15 transfers field (see below) is populated from the Net Change column of the
Transfers worksheet.
10
All non-baseline cost centers should appear on this worksheet, even if there is no activity for FY14. If a cost
center is missing, please do NOT add it yourself. Contact the Budget Office. The cost center can be added
for you along with all of the hidden formulas which are required to link the various worksheets.
Remember:


Per the budget policy, cost centers with no fund balance and no activity for 12 consecutive
months will be closed for the following fiscal year.
Cost centers cannot have a projected deficit, and no negative balances will be carried forward
from FY14 to FY15.
FY15 Transfers Worksheet
FY15 Transfers are used to list all funds transfers between cost centers. This is primarily for main
revenue cost centers, in which all revenue for an activity is deposited into a parent cost center and then
distributed to various child cost centers assigned to various departments. For example, revenue for EEF
funds are all deposited into a parent cost center under Development. The revenue is then distributed to
various EEF child cost centers as transfers.




All amounts in the From Cost Center columns must be entered as a negative number.
Amounts for the To Cost Center columns will automatically populate once the Transfer From
amount is entered.
Only cost centers which belong to the school or division on the workbook may be entered.
The cost center may be selected from the drop down list or may be manually entered by typing
an ‘ before typing the number,
Example: ‘99999999
When a funds transfer is needed to or from a cost center outside of your division, please contact the
Budget Office for assistance.
The Net Change columns summarize the total transfers in/out by cost center. These amounts are then
transferred to the Bseline or Non-Baseline worksheets.
Do NOT make any changes to the transfers which were entered by Budget before the workbook
was distributed to you. Any transfers you need to enter should be added at the bottom of the
list.
11
FY15 Beginning Balance Worksheet
This worksheet is provided to assist in projecting the FY14 year-end balance which will become the FY15
beginning balance.

All cost centers are listed on this worksheet; however, only changes to projected balances for
non-core cost centers need to be entered here. Anticipated carry forward balances from FY14
should not be budgeted for core cost centers.

Columns D and E show the actual revenue and expenses as of February 21, 2013.

Columns G and J show the budgeted revenue and expenses for FY14.

As with the other worksheets, columns with the + sign may be expanded and only orange
override columns should be altered.

The amount in column N, Projected FY15 Beginning Bal, is linked to the Non-Baseline
worksheet (column K). REMEMBER: Cost centers cannot close the fiscal year with a negative balance. If the projected balance
shows a deficit, the cost center manager will need to either transfer funds to the cost center to cover the
deficit or move expenses to a different cost center before the end of the current fiscal year.
Payroll Worksheet
Use the Payroll worksheet to make adjustments to an employee assignment.

DELETING: Do NOT delete any rows on this page. Doing so deletes hidden formulas that enable
the costs to roll-up to the summary worksheets.

SORTING: Do NOT sort by just a few columns or rows at a time; doing so may interfere with hidden
formulas to the far right of the worksheet. If sorting is required, select the entire sheet by clicking on the
box in the upper left corner of the workbook prior to selecting the sort command. Filters can be used.

ALLOWABLE UPDATES: Information in columns with a + sign above them can be updated in the
Override column. This includes: position number, total FTE, pay rate, job dates, cost centers, distribution
percentage, and funding dates.

BENEFITS, LONGEVITY, AND HAZARDOUS PAY: This information does NOT need to be updated on
the Payroll worksheet. The Baseline and Non-Baseline summary worksheets provide an override
field to update estimates to these expenses. If you need more detail information to assist in budgeting
these expenses, please contact the budget office.
12

If an active employee is missing from the Payroll worksheet, follow the steps in the New Positions
section that follows to add the employee back to the budget for FY15.

Only budgeted employees and positions should appear on this worksheet. These include those benefiteligible staff in A&P, Classified positions, and those in permanent positions with certain job codes that
begin with W.
Budgeted faculty positions include:
Professor, Associate Professor, and Assistant Professor
Research Scientists and Research Scientist Faculty
Senior Lecturer I, II, and III
Visiting Professor
Instructor
Research Associate
Clinical, Adjunct, and Research Professor
Endowed professor and Endowed Chair
Professor with Distinguished Title

Budgets for Lecturers I, II, and III, Teaching Assistants (TAs), Research Assistants (RAs), student
workers, and temporary employees should be budgeted on the Baseline and Non-Baesline worksheets as
lump sum amounts.

All assignments for an employee will appear on the Payroll worksheet even if the assignments are in
another department. This is indicated when “missing from summary page” appears in the cost center
field and alerts fiscal officers of the need to coordinate pay rates and FTEs with the employee’s other
department. Only the costs for the assignments related to the departmental workbook will be included in
the summary worksheets.
13
Payroll: Terminate Employee/End Assignment
Terminate/End Assignment: Select the appropriate action from the drop down boxes in column G as
needed.

Terminate: Select this option if the employee will not be employed by the University in any capacity for
FY15. A termination form MUST also be submitted to HR.

End Assignment: Select this option if this particular assignment is to be ended but the employee will be
appointed to another assignment. If the employee is transferring to another department, please make a
note on the NOTES tab.
Terminate
End Assignment
NOTE: The cost for the assignment automatically updates to $0 when one of these options are selected, and
the line changes color. If the position is needed for FY15, please enter the position as a vacant. See the
Payroll: New and Vacant Positions section.
14
Payroll: Funding Changes

Use the cost center override field in column AJ to change the cost center for an existing employee.
A drop down menu is available for your use. Do NOT make any changes to the FY14 cost center
information.

If additional funding lines are required, use the Enter New Employee into Payroll form. Refer
to the New Positions section for more details on using the Enter New Employee button.
REMEMBER: If sorting on the Payroll worksheet, do not sort just a few rows or columns at a time.
Select the entire sheet by selecting the box in the upper left corner of the worksheet before sorting.
Filtering is also an option for viewing data. Please contact the Budget Office if you need help with this.
Payroll: New and Vacant Positions
Follow the steps in this section when budgeting for new positions, vacancies, or when adding additional
funding lines for an existing employee.
NO positions can be added to your budget unless they have been approved and assigned a position
number. Requests for new staff positions, replacements for existing positions, and reclassifications should
be made through the Office of Human Resources using a Position Review and Request Form (PRR).
Requests for new faculty positions are made through the Office of the Executive Vice President and
Provost.
To add new positions to the payroll worksheet:
1. Click on the Add-Ins menu.
2. Click on the Enter new employee into Payroll button.
15
This form will appear:
Follow the guidelines below when entering information. There are drop down menus in several fields to help
in your selections.
Name: Vacant is the default, but a name can be entered, if known. DO NOT LEAVE THIS FIELD BLANK.
UTD Employee ID: Enter if known, otherwise leave it blank.
Department ID: If you choose from the drop down menu, the name will automatically appear in the
description.
Position Number: Enter this assigned number. All positions must have a position number in order to be
included in the budget.
FTE: This is the percent of time worked and should equal the total FTE for this employe, including all
salary splits. Enter a number between 0.01 and 1.0.
Pay group: Monthly Pay Groups
MOA
MOC
MON
MOE
Description_______________________
Monthly Contract with ENP or the 9 over 12 program
Monthly Contract – Paid over 9 months
Monthly Non-Exempt
Monthly Exempt
Pay Rate at 100%: For faculty, enter the 9-month academic rate at 1.0 FTE. For classified and A&P
staff, enter the 12-month annual rate at 1.0 FTE.
Compensation Rate Frequency: This is based on the Pay Group selected.
Faculty and lecturers = 9
Classified and A&P staff = 12
Job Start and End Dates: All jobs should start September 1, 2014. The end date will be 05/31/2015 for
nine month employees, and 08/31/2015 for 12 month staff.
16
Account Code: Enter the appropriate salary account code.
51011
Administrative and Professional Salaries
51021
Faculty Salaries
51024
Sr. Lecturers
51041
Classified Salaries
Distribution Percent: Enter a number between 0.01 and 1.0. This is the cost allocation share for the
employee working under this cost center. Example:
1.0 = 100%
0.5= 50%
Fund Code: This will automatically be filled in, based on the cost center selected.
Once all information is entered, click on the orange Add Employee button. The form will close on its own
once all of the hidden formulas have been copied to the new row. This process takes a few seconds.
The new payroll record or funding line will be added to the bottom of the list and is highlighted in green.
NOTE: It is ok to sort by employee name as long as the entire worksheet is selected before sorting.
Click on the box to the left of column A in the header to select the entire worksheet. Using a filter is also
acceptable.
Supplements
The Supplements worksheet contains information for any supplemental payroll items for employees in your
department. Please verify this data and make any necessary changes. If someone is no longer receiving a
supplement amount, change the amount to zero instead of deleting the information. While the totals for
this tab do not roll up to the Baseline or Non-Baseline worksheets, please include this amount in the Faculty
Lump Sum (A5022) column for the appropriate cost center.
17
IDC List for FY15
This worksheet will only be found in workbooks for department that receive indirect cost funds. This
information is provided by the Office of Research and is estimated of money available in FY15 for these nonbaseline cost centers.
Endowment Report
This report contains preliminary estimates of long-term funds accessible in FY15. The Office of Development
and Alumni Relations is the source for this report. Only those departments with Endowment income will
have this worksheet as part of their workbooks.
Submitting the Workbooks
Once all of the work on the budget is complete, including the balancing of the baseline allocations, it must be
reviewed by the appropriate dean, director, or vice president, and the Budget Submission form needs to be
signed.

Save the final copy of your workbook in your department’s drop box and add the word FINAL to
the end of the file name.
o Example: P1_BUDGET_FY15 - FINAL

Save a PDF copy of the signed Budget Submission Form for FY2015 in the same place.
o A blank copy of the Budget Submission Form has been placed in each of the departmental
folders.

Send an email to [email protected] indicating that your workbook is complete. Do NOT attach
the workbook to the email. The Budget Office will copy your workbook from your directory to the
appropriate drop box for either the Provost or Budget.
18
APPENDIX A: FUND CODE TABLE
Fund
Code
Fund Desc
Core
General
University
2000
EDUCATION GENERAL
x
x
2002
EDUCATION GENERAL 1_1
x
x
200A
CS EDUCATION GENERAL
F1 APPROPRIATED
REVENUE
x
x
x
x
F1 OPERATIONS SUPPORT
F1 TEACHING EXPERIENCE
SUPP
F1 WORKERS
COMPENSATION INS
F1 UNEMPLOYMENT COMP
INS
F1 TEXAS PUBLIC
EDUCATION TPEG
x
x
x
x
x
x
F1 E&G SPACE SUPPORT
F1 TUITION REV BOND
RETRMNT
CS APPROPRIATED
REVENUE
x
x
x
x
x
x
F1 OPERATIONS SUPPORT
F1 CENTER FOR APPLIED
BIOLOGY
x
x
x
x
F1 NANOTECHNOLOGY
F1 MIDDLE SCHOOL BRAIN
YEARS
F1 ACADEMIC BRIDGE
PROGRAM
F1 INSTITUTIONAL
ENHANCEMENT
F1 SCIENCE ENGINEERING
MATH
F1 RESEARCH
DEVELOPMENT FUND
x
x
x
x
x
x
x
x
x
x
x
x
x
x
212A
COMPETITIVE KNOWLEDGE
F1 RESEARCH
DEVELOPMENT FUND
x
x
212B
COMPETITIVE KNOWLEDGE
x
x
2150
F1 OASI
F1 OPTIONAL RETIREMENT
PROG
F1 STAFF GROUP
INSURANCE PREM
F1 TEACHERS
RETIREMENT SYSTEM
F1 OPTIONAL RETIREMENT
REVENUE
F1 STAFF GROUP
INSURANCE PREMI
x
F1 COLLEGE WORK STUDY
F1 ADVANCED RESEARCH
(TARP)
F1 UNIVERSITY RESEARCH
FUND
x
2100
2101
2102
2104
2105
2106
2108
2109
210A
210B
2110
2112
2114
2116
2118
2119
2120
2121
2151
2152
2153
2154
2155
2180
2181
2182
Service
Other
Desig
Other
Auxiliary
Gift/
Endow
Contract
& Grant
Plant
Funds
Other
x
x
x
x
x
x
x
x
x
x
19
Fund
Code
2183
2184
2200
Fund Desc
Core
F1 HIGHER ED INCENTIVE
FUNDING
F1 TARP REVENUE
F2 FUNDS IN STATE
TREASURY
General
University
x
x
x
x
x
x
x
x
x
x
x
F2 E&G SPACE SUPPORT
F2 TUITION REV BOND
RETRMNT
CS F2 FUNDS IN STATE
TREASURY
x
x
x
F2 OPERATIONS SUPPORT
F2 FUNDS IN STATE
TREASURY 1 1
F2 CENTER FOR APPLIED
BIOLOGY
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
2220
F2 NANOTECHNOLOGY
F2 MIDDLE SCHOOL BRAIN
YEARS
F2 ACADEMIC BRIDGE
PROGRAM
F2 CTR FOR VALUES MED &
TECH
F2 INSTITUTIONAL
ENHANCEMENT
F2 SCIENCE ENGINEERING
MATH
F2 RESEARCH
DEVELOPMENT FUND
x
x
2236
F2 EXCESSIVE HOURS
x
x
2250
F2 OASI
F2 OPTIONAL RETIREMENT
PROG
F2 STAFF GROUP
INSURANCE PREM
F2 TEACHER RETIREMNT
SYSTEM
F7999 DESIGNATED OPS
SUPPORT
F7999 DESIGNATED E&G
SPACE SUP
CS F7999 DESIGNATED
OPS SUPPRT
F7999 ORGANIZED
ACTIVITIES
x
x
x
x
x
x
x
x
x
x
x
x
x
x
F7999 OASI
F7999 WORKERS COMP
WCI
F7999 PREMIUM SHARING
GIP
x
x
x
x
x
x
2203
2204
2205
2206
2208
2209
220A
220B
2210
2211
2213
2215
2216
2217
2218
2219
2251
2252
2253
2830
2831
283A
2900
2901
2902
2903
Other
Auxiliary
Gift/
Endow
Contract
& Grant
Plant
Funds
Other
x
x
2202
Other
Desig
x
F2 OPERATIONS SUPPORT
F2 TEACHING EXPERIENCE
SUPP
F2 FUNDS IN STATE TREAS
1 TO 1
F2 WORKERS
COMPENSATION INS
F2 UNEMPLOYMENT COMP
INS
F2 TEXAS PUBLIC
EDUCATION TPEG
2201
Service
x
x
x
x
x
20
Fund
Code
2904
2905
2906
2907
Fund Desc
F7999 TEACHERS
RETIREMENT SYST
F7999 UNEMP COMP INS
UCI
5TH YEAR ACCOUNTING
SCHOLARSHI
Core
General
University
x
x
x
x
x
B-ON-TIME
LICENSE PLATE
SCHOLARSHIP PGM
AFRICAN AMERICAN
MUSEUM
x
x
2911
TEXAS GRANT
TECH WORKFORCE
DEVELOPMENT
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
2917
Payroll Benefits Fund 7999
x
2918
BENEFITS TRFRD OUT
x
2919
BEN TRFD OUT CALLIER
x
2920
TRS PROPORTIONALITY
x
2921
F1 BEN PROPORTIONALITY
x
2922
Payroll Benefits Fund 0238
x
2923
x
2926
PAYROLL WITHHOLDINGS
STAFF BENEFITS
WITHHOLDINGS
5TH YEAR ACCT SCHOLAR
REVENUE
LICENSE PLATE SCHOLAR
REVENUE
2927
TEXAS GRANT REVENUE
x
2928
x
2944
ARRA FUNDING 010000
WORKERS COMPENSATION
INS
OTHER APPROPRIATED
REVENUE
STATE PASS THRU FROM
THECB
ACADEMIC BRIDGE
PROGRAM - ARRA
HIGHER ED INCENTIVE
FUNDING -
2950
COLLEGE WORK STUDY
x
2951
x
2961
COLLEGE WORK STUDY 1 1
F7999 ORGANIZED ACT
CBH
F7999 ORGANIZED ACT
BBS
2979
DEPOSITS CLEARING
x
2980
PAYROLL CLEARING
x
2981
HRMS PAYROLL CLEARING
x
2989
OTHER INCOME
x
2990
E&G FINANCIAL RPTG
x
2908
2909
2910
2924
2925
2930
2931
2932
2941
2960
Service
x
x
x
x
x
x
x
x
x
x
x
x
x
21
Other
Desig
Other
Auxiliary
Gift/
Endow
Contract
& Grant
Plant
Funds
Other
Fund
Code
Fund Desc
Core
General
University
2991
A/R STUDENTS
x
2992
STUDENT THIRD PARTY
x
2993
EXEMPTIONS
x
2994
x
2995
WAIVERS
PREPAID TRVL EXPENSE
CLEARING
2996
ORP 6% Fund 7999
x
2998
UCI Fund 0001
E&G STD RCV
CONVERSION
x
2999
3000
Service
Other
Desig
x
x
DESIGNATED TUITION
DESIGNATED TUITION 1 TO
1
TAX AND BENEFIT
CLEARING
x
x
3020
CS DESIGNATED TUITION
UG R DESIGNATED TUIT
SET ASIDE
GR R DESIGNATED TUIT
SET ASIDE
DESIG TUIT BE ON TIME
SETASIDE
3021
B ON TIME AWARDS
x
3099
x
3100
Credit Card Clearing
RECORDS PROCESSING
FEE
x
3101
UTILITY FEE
x
3102
UG ADVISING FEE
x
x
3103
GR ADVISING FEE
SPECIAL ADVISING FEE
BBS
x
x
UG LIBRARY ACQUISITION
GR INTERNATIONAL
EDUCATION FEE
UG INFORMATION
TECHNOLOGY FEE
GR INSTRUCTIONAL
INFRASTRUCTUR
STUDENT BUSINESS
SERVICES
x
CS STUDENT FEES
UG INFORMATION
TECHNOLOGY FEE
x
x
x
x
3001
3002
300A
3010
3011
3104
3105
3106
3107
3108
3109
310A
310H
3112
3115
3117
3118
3200
3201
UG ADVISING FEE 1 TO 1
UG LIBRARY ACQUISITION
1 TO 1
UG INFORMATION TECH
FEE 1 TO 1
GR INSTRUCT INFRASTR 1
TO 1
APPLICATION FEE
DOMESTIC
APPLICATION FEE
FOREIGN
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
22
Other
Auxiliary
Gift/
Endow
Contract
& Grant
Plant
Funds
Other
Fund
Code
Fund Desc
Core
General
University
Service
Other
Desig
3202
INTL STUDENT
ORIENTATION
x
3203
DOWNTOWN CENTER
x
3204
SOM DISTANCE LEARNING
x
3205
GS TELECAMPUS
x
3206
UG CHESS ON LINE
x
3207
x
3208
PRACTICAL TRAINING
PHYSICAL INSTRUCTION
FEE
3209
STUDENT TEACHING FEE
x
320A
CS NONMANDATORY FEES
x
320F
GS TELECAMPUS
x
3210
x
3212
FIELD TRIP FEE
CONCURRENT - UT
ARLINGTON
CONCURRENT STDT
UTSWMC
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
3219
x
3235
LATE GRADUATION FEE
UG ATEC SUPP DESG
TUITION
AUD/COMD SUPP DES
TUITION
UG ECS SUPP
DESIGNATED TUITI
PA SUPP DESIGNATED
TUITIO
UG R SOM SUPP
DESIGNATED TUITI
GR ATEC SUPP
DESIGNATED TU
GR R SOM SUPP
DESIGNATED TUITI
GR ECS SUPP
DESIGNATED TUIT
ATEC DESIG TUITION SET
ASIDE
AUD/COMDDESIGTUITION
SET ASIDE
GR ECS DESIG TUITION
SET ASIDE
UG ECS DESIG TUITION
SET ASIDE
GR SOM DESIG TUITION
SET ASIDE
UG SOM DESIG TUITION
SET ASIDE
PA DESIG TUITION SET
ASIDE
3236
EXCESSIVE HOURS FEE
x
x
3237
BURSAR FEES
x
x
3211
3221
3222
3223
3224
3225
3226
3227
3228
3229
3230
3231
3232
3233
3234
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
23
Other
Auxiliary
Gift/
Endow
Contract
& Grant
Plant
Funds
Other
Fund
Code
3238
Fund Desc
Core
General
University
Service
Other
Desig
x
3241
LIBRARY FINES
COLLIN HIGHER ED
CENTER FEE UG
CHEC DISTANCE LEARNING
FEE GR
NEW STUDENT
ORIENTATION
3242
DT SETASD-UG ATEC RV
x
3243
DT SETSD-GR ATEC REV
x
3244
DT SETASD-GR PA REV
x
3245
x
3251
DT SETSD-GR SPAU REV
APPLICATION FEE
FOREIGN 1 1
3400
EMBA FEES
x
3401
GLEMBA FEE
x
3402
AMME FEES
x
3403
x
3404
COACHING FEES
PROJECT MANAGEMENT
FEES
3405
AIM CPA FEES
x
3406
AIM ETHICS FEES
x
3407
AIM-NTU FEES
x
3408
x
3409
EXEC ED PROGRAM FEES
SOM DEAN FEES EXEC ED
TUITION
3410
ASUG FEES
x
3411
SOM PLACEMENT FEE
x
3414
PROG
x
3470
ECS IND PRAC PROG FEE
x
3499
TUITION/FEE WRITE OFF
x
3500
x
3501
UNRESTRICTED GIFTS
UNRESTRICTED GIFTS-INKING
3510
ENDOWMENT EARNINGS
x
3550
UNRESTRICTED GRANTS
PRESIDENT'S
DISCRETIONARY FUND
x
3239
3240
3590
3600
x
x
x
x
x
x
x
x
360A
RESEARCH ENHANCEMENT
RESEARCH ENHANCEMENT
FUNDING
CS RESEARCH
ENHANCEMENT
3610
RESEARCH SUPPORT
3611
RESEARCH SUPPORT 1 1
3700
GENERAL ACTIVITIES
3701
3740
GENERAL ACTIVITIES 1 1
INDIRECT COST
RECOVERY
x
x
3741
ICR MAIN
x
x
3742
ICR BBS
x
x
3743
ICR 1 1
x
x
3601
x
x
x
x
x
x
x
x
x
x
x
24
Other
Auxiliary
Gift/
Endow
Contract
& Grant
Plant
Funds
Other
Fund
Code
Fund Desc
Core
General
University
Service
Other
Desig
374A
CS INDIRECT COST
RECOVERY
374B
CS ICR MAIN
x
3800
x
3900
TRIP
UNRESTRICTED
ENDOWMENT REVENUE
3901
UNRESTRICTED REV 1 1
x
3910
EXTERNAL SALES
x
3920
SERVICE CENTERS
3930
x
3940
TPEG
FINANCIAL AID
ADMINISTRATION
3950
SURPLUS SALES
x
395a
CS SURPLUS SALES
x
3960
OTHER INCOME
GENERAL CLEARING
ACCOUNT
DESIGNATED FINANCIAL
REPORTING
DESIG - STD RCV
CONVERSION
x
3989
3990
3999
4000
x
Other
Auxiliary
x
x
x
x
x
x
x
x
x
4001
ATHLETIC FEE
STUDENT SERVICES
BUILDING FEE
4002
TRANSPORTATION FEE
x
4003
STUDENT SERVICES FEE
x
4004
MEDICAL SERVICES FEE
RECREATIONAL FACILITY
FEE
x
x
4007
STUDENT UNION FEE
STUDENT SERVICES
BUILDING FEE
4008
STUDENT SERV FEE KM
4009
STUDENT HEALTH
4010
4011
ATHLETIC FEE 1 TO 1
RECREATIONAL FACILITY
FEE 1 TO 1
4300
INTERLIBRARY LOAN FEE
4301
PARKING FEES/FINES
4302
MEAL PLANS
x
4303
STUDENT INSURANCE
x
4304
PARK AND TRAFFIC
x
4600
STUDENT ACTIVITIES
x
4610
ATHLETICS
x
4620
BOOKSTORE
x
4630
x
4640
LAB MEDICAL REVENUE
LIVING AND LEARNING
CENTER
4650
FOOD SERVICE
x
4651
FOOD SERVICE 1 1
x
4652
CALLIER FOOD
x
4660
HOUSING
x
4005
4006
x
x
x
x
x
x
x
x
x
x
25
Gift/
Endow
Contract
& Grant
Plant
Funds
Other
Fund
Code
Fund Desc
Core
General
University
Service
Other
Desig
Other
Auxiliary
4661
UNIV PRK RENTAL
x
4662
UNIV PRK RESERVE
x
4900
STATE FORFEITURE FUND
x
4901
NEWSPAPER
x
4902
TECHNOLOGY STORE
x
4903
TAU SIGMA
x
4904
OTHER
AUXILIARY FINANCIAL
REPORTING
AUXIL - STD RCV
CONVERSION
RESTRICTED GIFTS FOR
OPERATION
RESTRICTED GIK FOR
OPERATIONS
x
4990
4999
5000
5001
500A
Gift/
Endow
Contract
& Grant
x
x
x
x
x
5100
CS RESTRICTED GIFTS
RESTRICTED GIFTS FOR
RESEARCH
RESTRICTED ENDOWMENT
REVENUE
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
OUTSTANDING TEACHING
AWARD
x
x
5500
STARS
FEDERAL SPONSORED
PROGRAMS
5501
FEDERAL PASSTHROUGHS
x
5502
ARRA
FINANCIAL AID FEDRL
SPONSORED
FINANCIAL AID FED PASS
TRHU
STATE SPONSORED
PROGRAMS
x
STATE PASSTHROUGHS
CS STATE SPONSORED
PROGRAMS
FINANCIAL AID STATE
SPONSORED
FINANCIAL AID STATE
PASS THRU
LOCAL SPONSORED
PROGRAMS
PRIVATE SPONSORED
PROGRAMS
UNFUNDED SPONSORED
PROGRAMS
x
5010
5310
5400
5550
5551
5600
5601
560A
5650
5651
5700
5800
5900
x
x
x
x
x
x
x
x
x
x
x
x
x
26
Plant
Funds
Other
Fund
Code
Fund Desc
Core
General
University
Service
Other
Desig
Other
Auxiliary
Gift/
Endow
5990
RESTRICTED FINANCIAL
REPORTING
6000
TRUE ENDOWMENTS
x
6100
x
6200
TERM ENDOWMENTS
QUASI RESTRICTED
ENDOWMENTS
6300
ENDOWMENTS
x
6400
ANNUITIES
ENDOWMENT & ANNUITY
FIN REPORT
x
6990
7100
Contract
& Grant
Plant
Funds
Other
x
x
x
x
7120
UNEXPENDED PLANT - PUF
UNEXPENDED PLANT LERR
CS UNEXPENDED PLANT LERR
UNEXPENDED PLANT STARS
7200
UNEXPENDED PLANT - RFS
x
7210
x
7890
UNEXPENDED PLANT - TRB
UNEXPENDED PLANT GIFTS
UNEXPENDED PLANT INSTITUTION
UNEXPENDED PLANT - FIN
REPORT
7900
LAND
x
7901
x
7902
BUILDINGS
FACILITIES AND
IMPROVEMENTS
7903
EQUIPMENT
x
7904
VEHICLES AND AIRCRAFT
NONDEPRECIABLE
COLLECTIONS
OTH DEPREC.INCLUDING
LIB BOOKS
CONSTRUCTION IN
PROGRESS
x
INFRASTRUCTURE
NONAMORT.PERPETUAL
EASEMENTS
AMORTIZABLE LIMITED
TERM EASEM
x
x
7990
SOFTWARE
AMORTIZABLE INTERN.
DEVLP SOFT
AT COMPONENT INSTITU.
SAD ONLY
INVESTMENT PLANT - FIN
REPORT
8000
LOAN
x
9000
AGENCY
x
9999
SUSPENSE
x
7110
711A
7300
7400
7905
7906
7907
7908
7909
7910
7911
7912
7913
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
27
APPENDIX B: BUDGET CLASSES
Budget Classes by Fund Code (See Appendix A)
Core University Budgets: Includes cost centers funded by the President’s Council during budget
development.
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)

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)
Service Department Budgets: Includes cost centers that bill University departments for services
provided. (Fund code 3920)
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 Texas Legislature. (Fund codes 3000-3999, except fund
codes listed as part of the General University Budgets and are not Service Budgets)
Other Auxiliary Budgets: Includes cost centers that account for services provided to students,
faculty, staff, or the public for which a fee is charged that is directly related to although not
necessarily equal to the cost of the services. (Fund codes 4000-4999, except fund codes listed as
part of the General University Budgets)
Gift/Endowment Budgets: Includes cost centers whose funds may be expended for current
purposes or have external purpose restrictions imposed by a donor. (Fund codes 5000-5099, 60006999)
Contract and Grant Budgets: Includes cost centers whose funds have external purpose
restrictions imposed by a grantor. (Fund codes 5500-5999)
Plant Funds: Includes cost centers whose funds are set aside for major capital activities and
projects. (Fund codes 7000-7999)
28
APPENDIX C: BUDGET DEFINITIONS
Budget Account Code: An account code used for budgeting purposes only. All budgets are
assigned to a specific budget account code. All budget account codes start with A; for example
A5050 for wages or A5021 for faculty salary. Revenue and expense transactions are never posted to
the budget account codes.
Budget Transfer: Form used to transfer budget between cost centers or between account codes.
The electronic form is available within PeopleSoft Financials.
Budget Journal: Form used to increase or decrease the expense and revenue budget for a cost
center. The electronic form is available within PeopleSoft Financials.
Intra/Interdepartmental Transfer (IDT): Form used to transfer revenues and expenditures
from one cost center to another. The electronic form is available within Peoplesoft Financials.
Contact the Office of Finance for instructions.
Cost Center: A defined pool or bucket of money that is assigned to a specific department, project,
or employee.
Cost Center Request: Form used to request a new cost center. The electronic form is available
within eProcurement.
Function: See NACUBO function.
Fund Balance: The available balance of funds from a revenue source.
Fund Code: Represents the source of revenue that funds a cost center. The fund code for a cost
center can be found on the University’s Chartfield Crosswalk within PeopleSoft Financials. For a
listing of fund codes, see Appendix A.
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
NACUBO Function: An expense classification to explain the purpose for which the expense was
incurred. Each cost center has one specific function tied to it. Function categories are established by
the National Association of College and University Business Officers (NACUBO) to improve
comparability of data reported by institutions of higher education. Definitions for the expense
purposes are available on the Office of Finance website: http://www.utdallas.edu/afr/files/FunctionCode-Definitions.pdf
Personnel Action Form (PAF): Form used to begin, change, or terminate an employee’s
assignment and/or position funding. The electronic form is available online under HRM forms:
https://www.utdallas.edu/budget/documents/PAF%2016MAY2013.pdf
Position Review and Request Form (PRR): To be used to request new staff positions,
replacements for existing positions, and reclassifications.
https://www.utdallas.edu/hrm/toolkits/establishnewposition.php5
Reallocation: Process of moving payroll expenses which have already occurred from one cost
center to another
Self-Supporting Activity: A self-supporting activity generates its own revenue and must operate
within the revenue it generates.
29
APPENDIX D: LIMITATIONS ON TRANSFERS BETWEEN ACCOUNTS FUNDED BY THESE
GROUPS:
Budgets funded by this group:
State and Designated Tuition Cost Centers
(fund codes 2000-2999 & 3000-3099)
Research Development Funds (fund codes
2120, 212A, 2220)
TARP/TATP Cost Centers (fund codes 2181,
2184, 2997)
Budgets funded by this group:
Special Item Cost Centers
American Recovery and Reinvestment Funds
(ARRA)
(fund code 2912)
Foreign Credential Fee (fund code 3201)
Application Fee (fund code 3200)
Records Processing Fee (fund code 3100)
Bursar Fees (fund code 3237)
Library Acquisition Fee (fund code 3105)
Undergraduate Advising Fee (fund code
3102)
Records – Late/Reinstatement Fee (fund
code 3219)
Information Technology Fee (fund code
3107)
Infrastructure Fee (fund code 3108)
Graduate Advising Fee (fund code 3103)
Recreation Facility Fee (fund code 4005)
Student Union Fee (fund code 4006)
Student Services Fee (fund code 4003)
May only be transferred to:
Cost centers with fund codes 2000-2999 &
3000-3099, with the exceptions below.
May not be transferred out of the Research
Development Funds cost center groups.
Note: All budgeted Research Development
funds must be expended by the end of the
current FY.
May not be transferred out of the
TARP/TATP cost centers. (Call the Office of
Sponsored Projects concerning questions
about transfers within these cost centers)
May only be transferred to:
May not be transferred out of the Special
Item cost center groups.
Note: All budgeted Special Item funds must
be expended by the end of the current FY
May not be transferred out of the ARRA
funds cost center groups.
Cost
Cost
Cost
Cost
Cost
Cost
centers with
centers with
centers with
centers with
centers with
centers with
fund
fund
fund
fund
fund
fund
code
code
code
code
code
code
3201
3200
3100
3237
3105
3102
Cost centers with fund code 3219
Cost centers with fund code 3107
Cost
Cost
Cost
Cost
Cost
centers with
centers with
centers with
centers with
centers with
fund
fund
fund
fund
fund
code
code
code
code
code
3108
3103
4005
4006
4003
Medical Services Fee (fund code 4004)
Cost centers with fund code 4004
Athletic Program Fee (fund code 4000)
Cost centers with fund code 4000
Parking and Traffic Fee (fund code 4301)
Student Business Services Fee (fund code
3109)
Other Student Fee accounts
Gift Accounts (fund code 5000-5099)
General Activities
Indirect Cost Research Support
Cost centers with fund code 4301
Cost centers with fund code 3109
Cost centers with the same fund code
In compliance with donor restrictions
Cost centers with fund code 3700
Cost centers with fund code 3910
30
APPENDIX E: EMPLOYEE BENEFITS FOR CORE COST CENTERS
Benefit budgets have been centralized for all cost centers funded from baseline budgets.
If adding a new position or transferring a position into cost centers funded by the following
fees, a one-sided Budget Transfer should be prepared to transfer the cost of benefits to the
central fee benefit cost center from the cost center funding the position. For benefit eligible
employees, Transfer 30% of the salary; for non-benefit eligible employees, transfer 10% of the
salary/wages.
3100
3102
3103
3105
3107
3108
3109
3200
3201
3219
3237
4000
4003
4004
4005
4006
4301
Records Processing Fee
Undergraduate Advising Fee
Graduate Advising Fee
Library Acquisition Fee
Information Technology Fee
Instructional Infrastructure Fee
Student Business Services Fee
Application Fee
Foreign Credential Fee
Records – Late/Reinstatement Fee
Bursar Fees
Athletic Program Fee
Student Services Fee
Medical Services Fee
Recreation Facility Fee
Student Union Fee
Parking and Traffic
APPENDIX F: QUALIFIED EXPENDITURES FOR BUDGETS BY FUND CODE
State Appropriations: The expenditures listed below are not allowable on cost centers
funded by state appropriations (fund codes 2000-2999):
 Food purchases, except for meal per diems associated with approved
business 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.
Designated Tuition and Fees: Alcohol purchases are not allowable on cost centers
funded by student fees (fund codes 3000-3001 and all student fee fund codes)
 Alcohol purchases are not allowed on any cost center that includes
student fees.
Along with Designated Tuition, significant additional University resources are derived
from five stipulated fees, the Instructional Infrastructure Fee, the Information
Technology Fee, the Undergraduate Advising Fee, the Library Materials Fee and the
Records Processing Fee. Unlike Designated Tuition funds, funds derived from these
stipulated fees must be expended in accordance with the purposes for which the fees are
charged. In particular, they cannot be expended directly for instruction.
Instructional Infrastructure Fee: Capital, Maintenance and Operation, and Personnel
costs that support Instruction. (fund code 3108)
31
Examples of appropriate uses are provision of, furnishing, and maintaining of
classrooms, provision (capital, M&O and staff support) of instructional equipment
to faculty, and equipping, supplying, maintaining and staffing of instructional
laboratories.
Inappropriate uses would include support of faculty research not directly tied to
instruction, faculty salaries themselves, general departmental operations other
than those described above, travel, and general University operations not directly
tied to instruction.
Information Technology Fee: Capital, Maintenance and Operation, and Personnel
costs related to information technology. (fund code 3107)
Appropriate uses include essentially everything involved in the processing,
transmitting and storing of “bits” or “digits” – software, hardware, personnel
charges necessary to maintain computers and networks, and the administration
and operation of the Information Resources division.
Inappropriate uses include costs of academic department telephones, noninformation processing devices tied to computers, such as projectors.
Overlaps: There are obviously significant overlaps between the appropriate uses
of funds from Instructional Infrastructure and Information Technology Fees, but
also some significant mutually excluded uses. For example, instructional
computer laboratories could be funded from either fee, as could faculty 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 be funded from the
Information Technology fee.
Records Processing Fee: Personnel, Capital, and Maintenance and Operation costs
related to processing, distributing and storing academic records. (fund code 3100)
Appropriate uses are essentially noted in the fee description, with the dominant
offices supported by this fee being Records, Admissions, and Financial Aid, since
these offices deal with student records.
Inappropriate uses would include costs of housing and maintaining the space
involved in records processing and extending the concept of “records” too
broadly, to include for example, administrative correspondence or financial
transactions not involving students.
Undergraduate Advising Fee: Personnel and some Maintenance and Operations costs
of providing advisement to students on academic and career issues. (fund code 3102)
Appropriate uses include all costs (other than housing and basic utilities) of
providing advising on curricular planning, choices of major and electives, and
post-graduation career choices. Appropriate personnel include professional
advising staff and support staff, along with fractions of faculty and academic
administration effort allocated to similar advising activities or supervision thereof.
Inappropriate uses would include direct instructional costs and costs of general
operations of academic instructional units.
Library Materials Fee: Purchase of and subscription to library materials, including
books, periodicals, media, and electronic resources, along with expenses of procuring
and installing these materials. (fund code 3105)
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State Appropriations: The expenditures listed below are not allowable on cost centers funded
by state appropriations (fund codes 2000-2999)
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Food purchases, except for meal per diems associated with approved
business 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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