Budget Process
February 24, 2009
Budget Planning and Development
AGENDA
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Opening Remarks
Budget Calendar
Status Quo Budgets
Budget Overview
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Sources of Funds
Transfers in from Designated to E&G
Status Quo Budgets
NACUBO Classifications
Merit Salary Increases
Special Instructions for Non-E&G Budgets
Appropriation Codes
Budget/BDL Training Dates
Q&A
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
Budget Calendar - External Dates
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State of Texas Legislature meets every two years to
adopt a biennial budget. 81st Legislature currently in
session to enact a two-year state budget to be
effective FY 2009-10.
Deadlines to UT System
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May 2009 - State budget authorized upon passage of state
appropriations bill. Board of Regents approves budget
policies and guidelines.
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June 2009 - Draft Budget Due to UT System
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July 2009 - Final Budget Due to UT System
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Aug 2009 - Board of Regents approves UT Budgets
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Sept 2009 - New Fiscal year begins (9/1/09– 8/31/10)
Budget Calendar - Internal Dates
Feb 3rd
Send Operating Budget Calendar to Financial Area Reps
Feb 16 - 27
Pre-planning efforts with Financial Area Reps:
validation of permanent positions, review of funding available in salary accounts, submit
permanent transfers to cover overages
March 2nd
Draft Revenue Projections and Debt Service Budgets
March 18th
UTSA Strategic Resource Planning Council to review draft Resources and
Requirements/ Format for budget requests / Integration of Strategic Initiatives
March 23 – 27
Budget (BDL) Training to Departments
March 27th
*FY10 Budget Documents & Status Quo BDL (system opens to depts.)
April 1 - 7
Budget Hands-on Training to Departments
TBA
FY10 Budget Documents: check with your VP/Provost Area for due date of final approvers
April 21st
*FY10 Budget Documents due to Budget Office (system closes to depts.)
May 14th
Board of Regents budget policies and guidelines
May 20th
UTSA Strategic Resource Planning Council reviews final Resources and Requirements/
prioritization of new resource needs
June 1st
Legislative Session ends
June 2nd
UT System Budget Goals & Priorities Hearing
July / Aug
Operating Budgets finalized in July / Approved August 20th by BOR (Board of Regents)
Budget Overview
Sources of Funds UTSA Operating Budget
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State Funds
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Designated Funds
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State Appropriations: Formula Funding, Special Items, Benefits
THECB Transfers: TX Grant, Work-study, etc.
Statutory Tuition, Certain Lab Fees
Designated Tuition, Mandatory, Course &
Incidental Fees
Indirect Cost Recovery: Facilities & Admin Overhead
Auxiliary Funds
Housing, Parking, Athletics, Bookstore, University Center, Food Services
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State Funds
14-Accounts
Also referred to as
E&G: Educational & General budgets
Designated Funds
19-Accounts
Also referred to as Local funds
29-Accounts
Must be 100% Self-Support;
no subsidies from other funds
Restricted Funds: Gifts (30-accts)
Sponsored Programs - Grants/Contracts (26-accts)
Federal Financial Aid (26-accts)
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Service Areas: Chargeback to other funds for services (18-accts)
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Capital Funds (36- accts)
E&GFunds
Funds
E&G
(14-Accts)
(14-Accts)
Base Budget Allocations / Establishing & Reconciling the Transfers-In from Designated Funds to E&G Budgets
14-Accounts
E&G Transfer
Control
19-0235-06
One Way Only
One Way Only
$8.0 Mil
E&G M&O Clearing
19-0230-97
Designated Tuition
19-0232-01
19-7 M&O Accounts
F&A Indirect Cost
Recovery 19-800101
Misc 19-Accts (Not
Fee Accounts)
AuxiliaryFunds
Funds
Auxiliary
(29-Accts)
(29-Accts)
Designated
Designated
Funds
Funds
(19-Accts)
(19-Accts)
Clearing
Clearing
Accounts
Accounts
$30.6 Mil
Misc Other Income
Generating Accts
All such transfers to fund the E&G budget must be
authorized by Budget – no exceptions.
Auxiliary Enterprise
Accts
When a permanent transfer is authorized between 19-7
accounts, that change should be directly reflected in the BDL
E&G M&O Clearing (acct 19-0230-97) vs. showing the
transfer to another 19-7 acct.
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Status Quo Budgets
E&G (14 accts) + 19 accounts funded with Designated Tuitions (i.e. 19-7)
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Status Quo Budgets
BDL process begins before new funds for FY 2009-10 are
known. The new University Strategic Resource Planning
Council will make recommendations of the allocation of new
state & local funds in May/June time frame.
Therefore, the BDL process assumes no new money, i.e.
‘status quo’ budgets.
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Allocation of new funds will be updated by the Budget Office
in coordination with affected areas following Council
decisions in May and close of the Legislative session.
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Exception: Budgets funded by fees
Budget Overview –
Revenue Projections for Fee Funded Budget Groups
Methodology:
Revenues based on enrollment (SCH or student
headcount) using the following assumptions:
 Projections FY 2009-10 based on flat enrollment
maintaining current levels of Fall 2008 and Spring
2009
 Summer as our trailing semester projecting Summer
2010 equal to Summer 2008
 Senior Budget Director will provide to fee
administrators fee projections by March 2nd
 Any deviations to these projections will need to be
discussed and approved by the Budget Director prior
to completion of BDL, April 21st
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Budget Overview –
NACUBO Classifications
All budgeted expenditures are classified
according to functional purpose:
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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)
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Budget Overview
Merit Salary Increases
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Unknown at this time whether funds will be available
for merit increases.
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If merit program takes place,
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Policy and process will be issued.
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Individual salary increases will be entered by the Budget Office
prior to September payroll.
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Funding for 14-accounts will be allocated from central sources.
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Non- E&G accounts… more information to be provided
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Special Instructions for Non-E&G Budgets:
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Fringe Benefit Rates
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Longevity Pay
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Budget should be based on actual cost experience of employees
paid from non-E&G accounts.
Fringe Benefits Calculation Tool (new)
Use sub-account 14 with appropriation code (2F)
Budget Office will provide data by mid-March
Use appropriation sub account with appropriation code (3D)
Debt Service
 Budget Office will provide preliminary data by March 2nd
 Use appropriation code (E2)
 Identify transfer to as XX-XXXX-XXXX
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Appropriation Codes
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New sub-accounts for “holding” salary funding:
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Set-up in the E&G Fund (14 accounts)
 No expenditures against the sub-account
 Sub-account 08 “Faculty – Temporary Funding” (2C) (new)
 Sub-account 11 “Staff – Temporary Funding” (2M/2D) (new)
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New sub-accounts for Revenue to be systematically
posted in BDL based on account type
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Estimated Income – Auxiliary Enterprises (IA)
Estimated Income – Educ. Activities and Net Sales/Svcs (IE)
Estimated Income – Gifts in Support of Operations (IG)
Estimated Income – Tuition & Fees (IT)
Estimated Income (I1)
All budgets must balance – Revenues & Expenses
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No unallocated amounts (i.e. do not use sub account -99)
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BDL Training
Budget Overview and BDL Preparation
1604 Campus - JPL 4.3.08 (Assembly Room)
Monday, March 23rd
9:00 – 11:00 a.m.
Tuesday, March 24th
1:00 – 3:00 p.m.
Downtown Campus - BV 2.134E (Library Classroom)
Thursday, March 26th
9:00 – 11:00 a.m.
Hands-On BDL Preparation
1604 Campus - HSS 2.02.02
Wednesday, April 1st
Monday, April 6th
Tuesday, April 7th
9:00 – 12:00 noon
9:00 – 12:00 noon
1:00 – 4:00 p.m.
Downtown Campus– BV 2.134E (Library Classroom)
Thursday, Apr 2nd
9:00 – 12:00 noon
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