THE UNIVERSITY OF TEXAS AT DALLAS

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

Page
Section 1 General ................................................................................................... 2
1.1 Announcements ............................................................................................. 2
1.2 Definitions....................................................................................................... 2
1.3 Budget Classes .............................................................................................. 3
Section 2 Budget Control ........................................................................................ 5
2.1 General Policies ............................................................................................. 5
2.2 Budget Transfers General Policies .............................................................. 6
2.3 Budget Transfers Salaries and Wages ........................................................ 8
2.4 Budget Journals Self-Supporting Activities .................................................. 9
2.5 Qualified Expenditures for Budgets By Fund Code ........................................ 9
Section 3 Position Control .................................................................................... 12
3.1 Faculty Positions .......................................................................................... 12
3.2 Teaching Assistant (TA) Positions................................................................ 12
3.3 A&P, Classified, and Regular Wage Positions ............................................. 12
3.4 Work-Study/Other Student Workers ............................................................. 13
3.5 Employee Benefits ...................................................................................... 13
3.6 Reallocations ................................................................................................ 14
3.7 Position Number Management ..................................................................... 15
Section 4 Position Changes .................................................................................. 16
4.1 General Policies ........................................................................................... 16
4.2 Reclassifications........................................................................................... 16
4.3 Promotions ................................................................................................... 16
4.4 Lateral Transfers .......................................................................................... 17
4.5 Equity Adjustments....................................................................................... 17
4.6 New Position: Increase to A&P, Classified & Regular Wage ........................ 18
4.7 New Hires: Establishing Salary Rates for A&P, Classified, & Regular Wage 18
4.8 Merit Increases for A&P, Classified & Regular Wage Positions ................... 19
4.9 Merit Increases for Faculty Positions............................................................ 20
Section 5 Annual Budget Development ................................................................ 21
5.1 Budget Requirements................................................................................... 21

Appendix A: Fund Code Table .............................................................................. 22

Appendix B: NACUBO Function Definitions .......................................................... 31

THE UNIVERSITY OF TEXAS AT DALLAS

BUDGET/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 positions - Merit increases for
A&P, Classified, and Regular Wage employees are granted as a part of the annual
University merit pay plan as approved by the Presidents Cabinet and implemented
during the annual operating budget planning process.

1.1.2

Verification of Cost Center Changes Each year, there are cost center changes
reflected in the Operating Budget. In September, Cost Center Managers should
identify 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 the
scope of the function assigned to the cost center. Reflecting the correct National
Association of College and University Business Officers (NACUBO) function is
important for the accurate financial reporting of University expenditures to the Board of
Regents, sponsors, The Higher Education Coordinating Board, and the Legislative
Budget Board. Refer to Appendix B for detailed definitions of NACUBO functions.
Cost Center Managers should contact Accounting and Financial Reporting if the
function 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. 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.

1.2.2

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

1.2.3

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.

1.2.4

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.

1.2.5

Cost Center: A defined pool or bucket of money that is assigned to a specific

department, project, or employee.

1.2.6

Cost Center Request: Form used to request a new cost center. The electronic form is
available 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 fund
code for a cost center can be found on the Universitys Chartfield Crosswalk within
PeopleSoft 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 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/finance/accounting/expense-purpose.html
1.2.12 Personnel Action Form (PAF): Form used to begin, change, or terminate an
employees assignment and/or position funding. The electronic form is available online
under HRM forms: http://www.utdallas.edu/hrm/forms
1.2.13 Position Allocation Notice (PAN): Memorandum issued by Human Resources
Management reporting the outcome of a job audit. The PAN reports the new position
title 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 and
must 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 Presidents Council
during 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)

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 departments
for 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 Texas
Legislature. (Fund codes 3000-3999, except fund codes listed as part of the General
University 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 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 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. (Fund
codes 5000-5099;6000-6999)

1.3.8

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

1.3.9

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

SECTION 2 BUDGET CONTROL

2.1 GENERAL POLICIES
Each Cost Center Manager is responsible for ensuring that all commitments and expenditures are
within 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 cost
center prior to the processing of requisitions, purchase vouchers, business
expense reimbursements, travel vouchers, and travel advances by
Procurement.
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 except
Contracts & Grants.
2.1.1.2.2 Contract & Grant Accounting verifies availability of funds for positions
funded from Contracts & Grants cost centers.
2.1.1.3 Payroll will not process requests for additional payments without adequate
budget funding in the correct cost center and budget account or if the total cost
center balance is deficit.
2.1.1.4 Exceptions may be made in extraordinary circumstances to be approved by the
Budget 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 all
scholarship, grant, and loan commitments.

2.1.3

Fund Balances
2.1.1.1 Year-end budget balances in General University Budgets cost centers will revert
to 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 the
related general ledger cost center identified by the fund code. (See Appendix A
for fund code list)

2.1.4

Cost Center Deficit Policy: 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 funds
from another cost center using the same funding source, by using an IDT to

transfer expenses to a different cost center, or by using a PAF to change

position funding to a different cost center.
2.1.4.2 In addition to the above, for self-supporting accounts, budget deficits can be
resolved by using a Budget Journal to budget prior year funds or increase
revenue. See Section 2.4.
2.1.4.3 Each unit is responsible for the resolution of its budget deficits. The President
will review budget deficits in State and Designated Tuition cost centers at yearend. Unresolved budget deficits in these cost centers may be carried forward
against the budget for the next fiscal year.

2.1.5

Fund Balance Deficit Policy: 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 review
the Fund Balance Transfer Overview in PeopleSoft Financials for deficits. If a
deficit exists, the Cost Center Manager is expected to reduce the FY2013
expenditure budget to eliminate the estimated year-end deficit.
2.1.5.2 During October, Budget Office Analysts will initiate required Budget Journals
for those units that fail to make the required adjustments described in Section
2.1.5.1.
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 deficit
balance. 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 that
budgeted revenues never exceed realistic expectations. If, after the
budget is developed, additional information is available that indicates that
the revenue estimate is not attainable, the Cost Center Manager should
initiate a Budget Journal to adjust the revenue estimate accordingly. See
Section 2.4.
2.1.5.3.3 If Cost Center Managers do not initiate appropriate adjustments to
address deficits during the year, the Budget Director is authorized to
direct 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 to
another 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:

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)
Medical Services Fee (fund code
4004)
Athletic Program Fee (fund code
4000)
Parking and Traffic Fee (fund code
4301)
Student Business Services Fee
(fund code 3109)

Cost centers with fund codes 20002999 & 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 centers with fund code 3201
Cost centers with fund code 3200
Cost centers with fund code 3100
Cost centers with fund code 3237
Cost centers with fund code 3105
Cost centers with fund code 3102
Cost centers with fund code 3219
Cost centers with fund code 3107
Cost centers with fund code 3108
Cost centers with fund code 3103
Cost centers with fund code 4005
Cost centers with fund code 4006
Cost centers with fund code 4003
Cost centers with fund code 4004
Cost centers with fund code 4000
Cost centers with fund code 4301
Cost centers with fund code 3109

Other Student Fee accounts

Gift Accounts (fund code 5000-5099)
General Activities
Indirect Cost Research Support

2.2.3

Cost centers with the same fund code

In compliance with donor restrictions
Cost centers with fund code 3700
Cost centers with fund code 3910

Termination Vacation/Sick Pay: Funding for vacation pay for terminating employees
is paid from a central pool. A state-funded pool or student fee pool will be charged
0.7% of non-faculty salaries and wages in general operating budget cost centers to
fund the central pool, and other cost centers will be charged 0.7% of their salaries and
wages 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 (Accounts A5021, A5031, A5024)

2.3.1.1 Funding must be in the appropriate cost center and account before any PAFs will
be processed, except in extraordinary circumstances to be approved by the
Budget Director or designee.
2.3.1.1.1 In some cases, benefit funding is required for new positions and the
transfer of positions between sources. See Section 3.5.
2.3.1.2 Available budget in faculty salary accounts cannot be moved to non-faculty
salary accounts, except with the permission of the Executive Vice President and
Provost.
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 various
faculty 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 Vice
President and Provost.
2.3.1.6 Unexpended faculty salary budgets will be available to the Schools to fund
Summer Teaching costs.

2.3.2

A&P, CLASSIFIED, AND REGULAR WAGE BUDGETS (Accounts A5011, A5041,

A5050)
2.3.2.1 Funding must be in the appropriate cost center and account before any PAFs will
be processed, except in extraordinary circumstances to be approved by the
Budget Director or designee.
2.3.2.2 Available balances created by vacant A&P, classified, and regular wage
positions cannot be moved to other positions unless the vacant position is
eliminated.

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, and
Information Resources cost centers that are funded by General University
Budgets will be lapsed monthly to central savings pools identified by
source to be allocated by the appropriate Vice President. A&P and
Classified Salaries in these areas cannot be moved to account A6300
Budget Other Expenses, except in extraordinary circumstances to be
approved by the Budget Director or designee.
2.3.2.4 If a position is reclassified between A&P, Classified, and Regular Wage, the
related budget for the newly reclassified position can be transferred into the
appropriate account.
2.3.2.5 Transfers from account A6300 Budget Other Expenses to fund increases in
current 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 baseline
M&O funding for the next budget development cycle (permanent budget
transfer), 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, the
unit must make necessary reductions in operating costs so that the operations are
budgeted within available funding.

2.4.3

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

2.5 QUALIFIED EXPENDITURES FOR BUDGETS BY FUND CODE

2.5.1

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.
2.5.2

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.

2.5.3

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.

2.5.4

Instructional Infrastructure Fee: Capital, Maintenance and Operation, and

Personnel 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 instructional
equipment 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 tied
to instruction, faculty salaries themselves, general departmental operations
other than those described above, travel, and general University operations
not directly tied to instruction.

2.5.5

Information Technology Fee: Capital, Maintenance and Operation, and Personnel

costs 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, personnel
charges necessary to maintain computers and networks, and the
administration and operation of the Information Resources division.
2.5.5.2 Inappropriate uses include costs of academic department telephones, noninformation processing devices tied to computers, such as projectors.
2.5.5.3 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.

2.5.6

Records Processing Fee: Personnel, Capital, and Maintenance and Operation

costs related to processing, distributing and storing academic records. (fund code
3100)
2.5.6.1 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.

10

2.5.6.2 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.

2.5.7

Undergraduate Advising Fee: Personnel and some Maintenance and Operations

costs of providing advisement to students on academic and career issues. (fund code
3102)
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, 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.
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, including

books, 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 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.

11

SECTION 3 POSITION CONTROL

3.1 FACULTY POSITIONS
3.1.1

The Executive Vice President and Provost is responsible for position control for Faculty
positions, 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 derived
from multiple cost centers.

3.1.3

Appointments for less than nine months are permitted only if it is anticipated that the
position 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), faculty

positions 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, Student

Services, or Instructional Support (See Section 1.2.2.5), faculty positions on that
account 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 be
given 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 Vice
President 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 cost
centers.

3.2.3

All TAs hired after the final budget prep worksheets have been completed must be
approved 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 appointed
for 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 the
position 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 wage
pool prior to allowing a student or other hourly worker to perform services.

12

3.3.4

Academic units require approval of the Executive Vice President and Provost to fill any
vacant A&P and Classified position. The Search Plan for A&P positions and the Job
Requisition for Classified positions must be signed by the Executive Vice President and
Provost 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 and
Career Center each year.

3.4.2

PAFs for work-study assignments must be routed through the Career Center before
going 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 departments cost center and 75% to the federal
work-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 to
continue 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 Provosts Office for signature before Budget can
process them. The Executive Vice President and Provost or designee must authorize
the appointment before the student begins work.
3.4.6.1 Note: In the case of work-study the $2,000 per semester appointment referred to
in Section 3.4.6 refers to the position funding paid by the department, not the
total work-study award.

3.5 EMPLOYEE BENEFITS

3.5.1

State Cost Centers - Benefit budgets have been centralized for all cost centers funded
from 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 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 salaries $90,000 or more, transfer 25% of the
salary; for salaries under $90,000, transfer 30% of the salary.
o
o
o
o
o
o
o
o
o

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)

13

o
o
o
o
o
o
o
o

Records Late/Reinstatement Fee (3219)

Bursar Fees (3237)
Athletic Program Fee (4000)
Student Services Fee (4003)
Medical Services Fee (4004)
Recreation Facility Fee (4005)
Student Union Fee (4006)
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 and
funded centrally. Benefits for TAs assigned to other cost centers must be funded by
the 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 the
cost 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. This
includes moving costs both from and to State cost centers, except in
extraordinary circumstances to be approved by the Budget Director.
3.6.1.2 Exceptions are allowed for persons paid with Texas Advanced Technology
Program (TATP) and Texas Advanced Research Program (TARP) grants.
3.6.1.2.1 These exceptions must be processed within the two month period
described 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 valid
operating budget cost center with available funding prior to the related payroll
deadline. Failure to move these positions to the appropriate cost center, along
with required funding, and within the appropriate deadline will delay a payroll
disbursement to the affected individual.
3.6.1.3.1

3.6.2

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

Frequency:
3.6.2.1 Reallocations of salary and wage expenditures may only be processed within two
months of the current date, except in extraordinary circumstances to be approved
by the Budget Director.
st

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

14

3.6.2.2 Year-end Limitation: Reallocation of July expenditures can be accepted only

until August 15, and August payroll expenses cannot be reallocated.

3.7 POSITION NUMBER MANAGEMENT

3.7.1 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 Budget
and Resource Planning before any new positions numbers will be created with
the 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)

15

SECTION 4 POSITION CHANGES

4.1 GENERAL POLICIES
4.1.1

All changes in personnel appointments and salaries require submission of the

appropriate 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 be
processed, except in extraordinary circumstances to be approved by the Budget
Director 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 a

different 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 job
audit conducted by Human Resources Management (HRM).

4.2.3

Approval: The Position Description Form (PDF) requesting a job audit must be
approved 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 12
month period.

4.2.5

Timing of submissions: Reclassifications should be submitted to HRM during the

annual 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 the
appropriate job title via a Position Allocation Notice (PAN).

4.2.7

Salary Changes: Subject to available funding, incumbents in reclassified positions will

receive an increase to a salary within the first 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 assigned range.

4.3 PROMOTION
4.3.1

Definition: A promotion is defined as the situation where an existing employee is

competitively 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 satisfy
this 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.

16

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 continuous
months, and
4.3.4.2 At least six months must have lapsed since the employees last promotion,
demotion, or equity adjustment.
4.3.4.2.1 Exception: Police cadets who graduated from the Police Academy in less
than six months are eligible for reclassification, including a title change and
rate change to the base salary for a Police Officer.

4.3.5

Salary Changes: Subject to available funding, classified employees who are

promoted to another classified position will receive an increase to a salary within the
first 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 assigned
range.

4.4 LATERAL TRANSFER

4.4.1

Definition: A lateral transfer is a change-in-duty assignment of an UT Dallas employee

that moves the employee to a classified title in the same salary range of their previous
assignment. 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 can
decrease 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 assigned
range.

4.5 EQUITY ADJUSTMENT

4.5.1

Definition: An equity adjustment is a change in pay rate based on internal salary

parity, 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 process
must include a written justification and be recommended by the appropriate Vice
President, 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 be
effective at the beginning of the new fiscal year.
4.5.3.2 During the year, counteroffer equity adjustments may be authorized if:

17

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 Executive
Vice 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 by
General University Budgets (see Section 1.2.3.3) is considered
increases in FTE, and this provision applies.
4.6.1.1.3 Approved new positions in General University Budgets will be included
on a monthly report of new positions provided to the President by the
Budget Office.

4.6.2

Frequency: New positions should be added during the annual operating budget
development process.
4.6.2.1 Exception: Positions added outside the annual operating budget development
process may be approved by the appropriate Vice President, Executive Vice and
Provost, or the President.

4.6.3

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

4.7 NEW HIRES: ESTABLISHING SALARY RATES FOR A&P, CLASSIFIED, AND REGULAR
WAGE POSITIONS
Salary ranges for Classified and A&P positions require the approval of the Assistant VP for Human
Resources Management. For Classified positions, a Justification for Starting Compensation Rate
form 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 heads
may approve the hiring of classified employees within the first third of the
classified salary range. Unit heads should use the following standards when
exercising this responsibility:
4.7.1.1.1 Applicants whose job related education, experience and skills match the
minimum requirements stated in the job description should start at the
range minimum.
4.7.1.1.2 Applicants whose job related education, experience and skills exceed the
minimum requirements stated in the job description may be started at a
commensurately higher salary within the first third of the range.

18

4.7.1.2 Within the second third: Subject to available funding, administrative unit heads
may recommend to the Assistant VP for Human Resources Management and the
appropriate Vice President, Executive Vice President and Provost, or Executive
Director the hiring of classified employees within the second third of the classified
salary range. Unit heads should use the following standards when exercising
this responsibility:
4.7.1.2.1 The applicant has job related education, experience and skills markedly
superior to the minimum requirements stated in the job description, and
4.7.1.2.2 The applicant should possess education, skills, and experience
equivalent to those of individuals in similar positions who are midcareer, 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 Rate
form, 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 unit
heads may recommend to the Assistant VP for Human Resources Management
and the appropriate Vice President, Executive Vice President and Provost, or
Executive Director the hiring of classified employees within the upper third of the
classified salary range. Unit heads should use the following standards when
exercising this responsibility:
4.7.1.3.1 Such recommendations to hire above the market rate must be based on
unusual 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 the
recommended 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 be
established in consultation with the Assistant VP for Human Resources
Management and the appropriate Vice President, Executive Vice President and
Provost, 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 normally
expected and required.

4.8.2

Requirements: The current performance appraisal for the employee must be on file in
Human 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:

19

4.8.4.1 Merit increases for A&P, Classified, and Regular Wage employees are granted
as a part of the annual University merit pay plan as approved by the Presidents
Cabinet and implemented during the annual operating budget planning process.
4.8.4.2 No merit increases for these groups will be authorized outside the annual
University merit pay plan.

4.8.4.3 Merit increases may be granted only if the employee has been employed by the
University in that position for at least six continuous months before the effective
date of the increase, and
4.8.4.4 The effective date of the increase must be at least six months after the
employees last promotion, transfer, or merit salary increase.
4.8.4.5 See Equity Adjustments in section 4.5 concerning requests for pay increases
as a counteroffer.

4.9 MERIT INCREASES FOR FACULTY POSITIONS

4.9.1

Definition: Merit increases for faculty are based on job performance and are granted
as a part of the annual University merit pay plan as approved Presidents Cabinet and
implemented 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 annual
university merit pay plan.
4.9.2.2 Merit increases may be granted only if the employee has been employed by the
University 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 the
employees last promotion, transfer, or merit salary increase.

20

SECTION 5 ANNUAL BUDGET DEVELOPMENT

5.1 Budget Requirements
5.1.1

Revenue Cost Centers: A justification must be submitted for any revenue projection
that increases by 25% or more from the previous years actual revenue.

5.1.2

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

5.1.3

Salaries for all active employees must be budgeted during the budget process with the
exceptions 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 the
fiscal year being budgeted.

5.1.4

Salaries for positions which have been approved and are intended to be filled for the
fiscal year being budgeted should be listed on the departments budget submission.

5.1.5

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

21

APPENDIX A: FUND CODE TABLE

Fund
Code

Fund Desc

Core

General
University

2000

EDUCATION GENERAL

2002

EDUCATION GENERAL 1_1

200A

CS EDUCATION GENERAL
F1 APPROPRIATED
REVENUE

F1 OPERATIONS SUPPORT
F1 TEACHING EXPERIENCE
SUPP

2100
2101
2102
2103
2104
2105
2106

INACTIVE
F1 WORKERS
COMPENSATION INS
F1 UNEMPLOYMENT COMP
INS
F1 TEXAS PUBLIC
EDUCATION TPEG

x
x

F1 OPERATIONS SUPPORT
F1 CENTER FOR APPLIED
BIOLOGY

F1 NANOTECHNOLOGY
F1 MIDDLE SCHOOL BRAIN
YEARS
F1 ACADEMIC BRIDGE
PROGRAM
F1 CTR FOR VALUES MED &
TECH
F1 INSTITUTIONAL
ENHANCEMENT
F1 SCIENCE ENGINEERING
MATH
F1 RESEARCH
DEVELOPMENT FUND

212A

COMPETITIVE KNOWLEDGE
F1 RESEARCH
DEVELOPMENT FUND

212B

COMPETITIVE KNOWLEDGE

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

F1 COLLEGE WORK STUDY

F1 ADVANCED RESEARCH
(TARP)
F1 UNIVERSITY RESEARCH
FUND

210B
2110
2112
2114
2116
2117
2118
2119
2120
2121

2151
2152
2153
2154
2155
2180
2181
2182

Gift/
Endow

Contract
& Grant

Plant
Funds

Other

210A

Other
Auxiliary

2109

Other
Desig

F1 E&G SPACE SUPPORT

F1 TUITION REV BOND
RETRMNT
CS APPROPRIATED
REVENUE

2108

Service

x
x

x
x
x
x
x

x
x

22

Fund
Code

2183
2184
2200

Fund Desc

Core

F1 HIGHER ED INCENTIVE
FUNDING
F1 TARP REVENUE
F2 FUNDS IN STATE
TREASURY

General
University

F2 E&G SPACE SUPPORT

F2 TUITION REV BOND
RETRMNT
CS F2 FUNDS IN STATE
TREASURY

F2 OPERATIONS SUPPORT
F2 FUNDS IN STATE
TREASURY 1 1
F2 CENTER FOR APPLIED
BIOLOGY

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

2236

F2 EXCESSIVE HOURS

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

F7999 OASI
F7999 WORKERS COMP
WCI
F7999 PREMIUM SHARING
GIP

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

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

23

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

B-ON-TIME
LICENSE PLATE
SCHOLARSHIP PGM
AFRICAN AMERICAN
MUSEUM

2911

TEXAS GRANT
TECH WORKFORCE
DEVELOPMENT

2912

ARRA FUNDING

2913

ORP DIFFERENTIAL

2914

ORP 2% SUPPLEMENT

2915

BENEFIT CLEARING

2916

Payroll Benefits Fund 0001

2917

Payroll Benefits Fund 7999

2918

BENEFITS TRFRD OUT

2919

BEN TRFD OUT CALLIER

2920

TRS PROPORTIONALITY

2921

F1 BEN PROPORTIONALITY

2922

Payroll Benefits Fund 0238

2923

2926

PAYROLL WITHHOLDINGS
STAFF BENEFITS
WITHHOLDINGS
5TH YEAR ACCT SCHOLAR
REVENUE
LICENSE PLATE SCHOLAR
REVENUE

2927

TEXAS GRANT REVENUE

2928

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

2951

2961

COLLEGE WORK STUDY 1 1

F7999 ORGANIZED ACT
CBH
F7999 ORGANIZED ACT
BBS

2979

DEPOSITS CLEARING

2980

PAYROLL CLEARING

2981

HRMS PAYROLL CLEARING

2989

OTHER INCOME

2990

E&G FINANCIAL RPTG

2908
2909
2910

2924
2925

2930
2931
2932
2941

2960

Service

x
x

x
x
x

x
x
x
x
x

x
x

24

Other
Desig

Other
Auxiliary

Gift/
Endow

Contract
& Grant

Plant
Funds

Other

Fund
Code

Fund Desc

Core

General
University

2991

A/R STUDENTS

2992

STUDENT THIRD PARTY

2993

EXEMPTIONS

2994

WAIVERS
PREPAID TRVL EXPENSE
CLEARING

ORP 6% Fund 7999

TARP/TATP Benefits Fund
0001

UCI Fund 0001

E&G STD RCV
CONVERSION

2995
2996
2997
2998
2999
3000

Service

Other
Desig

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

3099

3100

Credit Card Clearing

RECORDS PROCESSING
FEE

3101

UTILITY FEE

3102

UG ADVISING FEE

3103

GR ADVISING FEE
SPECIAL ADVISING FEE
BBS

UG LIBRARY ACQUISITION
GR INTERNATIONAL
EDUCATION FEE
UG INFORMATION
TECHNOLOGY FEE
GR INSTRUCTIONAL
INFRASTRUCTUR
STUDENT BUSINESS
SERVICES

CS STUDENT FEES
UG INFORMATION
TECHNOLOGY FEE

3002

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

Contract
& Grant

Plant
Funds

Other

300A

Gift/
Endow

DESIGNATED TUITION
DESIGNATED TUITION 1 TO
1
TAX AND BENEFIT
CLEARING

3001

Other
Auxiliary

x
x
x
x
x
x
x

x
x

x
x

x
x

x
x

25

Fund
Code

Fund Desc

Core

General
University

Service

Other
Desig

3202

INTL STUDENT
ORIENTATION

3203

DOWNTOWN CENTER

3204

SOM DISTANCE LEARNING

3205

GS TELECAMPUS

3206

UG CHESS ON LINE

3207

3208

PRACTICAL TRAINING
PHYSICAL INSTRUCTION
FEE

3209

STUDENT TEACHING FEE

320A

CS NONMANDATORY FEES

320F

GS TELECAMPUS

3210

3212

FIELD TRIP FEE

CONCURRENT - UT
ARLINGTON
CONCURRENT STDT
UTSWMC

3213

CONCURRENT STDT UTA

3214

INTL SPECIAL SERVICE FEE

3215

NON RESIDENT TAX

3216

REGISTRAR OFFICE FEES

3217

LAB BREAKAGE

3218

CONVENIENCE FEE

3219

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

3237

BURSAR FEES

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

26

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

3243

DT SETSD-GR ATEC REV

3244

DT SETASD-GR PA REV

3245

3251

DT SETSD-GR SPAU REV

APPLICATION FEE
FOREIGN 1 1

3400

EMBA FEES

3401

GLEMBA FEE

3402

AMME FEES

3403

3404

COACHING FEES
PROJECT MANAGEMENT
FEES

3405

AIM CPA FEES

3406

AIM ETHICS FEES

3407

AIM-NTU FEES

3408

3409

EXEC ED PROGRAM FEES

SOM DEAN FEES EXEC ED
TUITION

3410

ASUG FEES

3411

3414

SOM PLACEMENT FEE

MONTERREY TECH GRAD
ACCT PROG

3470

ECS IND PRAC PROG FEE

3499

TUITION/FEE WRITE OFF

3500

3501

UNRESTRICTED GIFTS
UNRESTRICTED GIFTS-INKING

3510

ENDOWMENT EARNINGS

3550

UNRESTRICTED GRANTS
PRESIDENT'S
DISCRETIONARY FUND

3239
3240

3590
3600

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

3741

ICR MAIN

3742

ICR BBS

3743

ICR 1 1

3601

x
x
x

x
x

27

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

3800

3900

TRIP
UNRESTRICTED
ENDOWMENT REVENUE

3901

UNRESTRICTED REV 1 1

3910

EXTERNAL SALES

3920

SERVICE CENTERS

3930

3940

TPEG
FINANCIAL AID
ADMINISTRATION

3950

SURPLUS SALES

3960

OTHER INCOME
GENERAL CLEARING
ACCOUNT
DESIGNATED FINANCIAL
REPORTING
DESIG - STD RCV
CONVERSION

3989
3990
3999
4000

Other
Auxiliary

x
x
x
x

4001

ATHLETIC FEE
STUDENT SERVICES
BUILDING FEE

4002

TRANSPORTATION FEE

4003

STUDENT SERVICES FEE

4004

MEDICAL SERVICES FEE

RECREATIONAL FACILITY
FEE

4007

STUDENT UNION FEE

STUDENT SERVICES
BUILDING FEE

4008

STUDENT SERV FEE KM

4009

STUDENT HEALTH

4300

INTERLIBRARY LOAN FEE

4301

PARKING FEES/FINES

4302

MEAL PLANS

4303

STUDENT INSURANCE

4304

PARK AND TRAFFIC

4600

STUDENT ACTIVITIES

4610

ATHLETICS

4620

BOOKSTORE

4630

4640

LAB MEDICAL REVENUE

LIVING AND LEARNING
CENTER

4650

FOOD SERVICE

4651

FOOD SERVICE 1 1

4652

CALLIER FOOD

4660

HOUSING

4661

UNIV PRK RENTAL

4662

UNIV PRK RESERVE

4900

STATE FORFEITURE FUND

4901

NEWSPAPER

4005
4006

28

Gift/
Endow

Contract
& Grant

Plant
Funds

Other

Fund
Code

Fund Desc

Core

General
University

Service

Other
Desig

Other
Auxiliary

4902

TECHNOLOGY STORE

4903

TAU SIGMA

4904

OTHER
AUXILIARY FINANCIAL
REPORTING
AUXIL - STD RCV
CONVERSION
RESTRICTED GIFTS FOR
OPERATION
RESTRICTED GIK FOR
OPERATIONS

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

5200

LAND HELD BY SYSTEMS

5300

RESTRICTED EMMITT

5301

EXCELLENCE ALLOTMENT

5302

EXCELLENCE MAIN CAMP

5303

EEF-CALLIER ALLOT

5304

CALLIER EEF

5305

EEF RESEARCH MASTER

5306

TEF EMMITT

530A

CS EMMITT

5400

5500

STARS
FEDERAL SPONSORED
PROGRAMS

5501

FEDERAL PASSTHROUGHS

5502

ARRA
FINANCIAL AID FEDRL
SPONSORED
FINANCIAL AID FED PASS
TRHU
STATE SPONSORED
PROGRAMS

5990

STATE PASSTHROUGHS
CS STATE SPONSORED
PROGRAMS
FINANCIAL AID STATE
SPONSORED
FINANCIAL AID STATE
PASS THRU
LOCAL SPONSORED
PROGRAMS
PRIVATE SPONSORED
PROGRAMS
UNFUNDED SPONSORED
PROGRAMS
RESTRICTED FINANCIAL
REPORTING

6000

TRUE ENDOWMENTS

6100

TERM ENDOWMENTS
QUASI RESTRICTED
ENDOWMENTS

5010

5550
5551
5600
5601
560A
5650
5651
5700
5800
5900

6200

x
x

x
x
x

x
x
x
x
x
x
x

29

Plant
Funds

Other

Fund
Code

Fund Desc

Core

General
University

Service

Other
Desig

Other
Auxiliary

Gift/
Endow

Contract
& Grant

Plant
Funds

Other

6300

QUASI UNRESTRICTED
ENDOWMENTS

6400

ANNUITIES

7100

7120

UNEXPENDED PLANT - PUF

UNEXPENDED PLANT LERR
CS UNEXPENDED PLANT LERR
UNEXPENDED PLANT STARS

7200

UNEXPENDED PLANT - RFS

7210

7890

UNEXPENDED PLANT - TRB

UNEXPENDED PLANT GIFTS
UNEXPENDED PLANT INSTITUTION
UNEXPENDED PLANT - FIN
REPORT

7900

LAND

7901

7902

BUILDINGS
FACILITIES AND
IMPROVEMENTS

7903

EQUIPMENT

7904

VEHICLES AND AIRCRAFT

NONDEPRECIABLE
COLLECTIONS
OTH DEPREC.INCLUDING
LIB BOOKS
CONSTRUCTION IN
PROGRESS

7990

INFRASTRUCTURE
NONAMORT.PERPETUAL
EASEMENTS
AMORTIZABLE LIMITED
TERM EASEM
AMORTIZABLE
PURCHASED SOFTWARE
AMORTIZABLE INTERN.
DEVLP SOFT
AT COMPONENT INSTITU.
SAD ONLY
INVESTMENT PLANT - FIN
REPORT

8000

LOAN

9000

AGENCY

9999

SUSPENSE

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

30

APPENDIX B: NACUBO FUNCTION DEFINITIONS

Function
Id

Description

Function
Id

Description

000

Not Applicable

594

Library Service Center

005

Auxiliary

605

Student Services-Other

010

Depreciation and Amortization

615

Student Services

101

Instruction

694

Student Services-Health Ctr

201

705

Institutional Support

202

Research - Departmental
Research - Organized On
Campus

711

Institutional Support-OMP

203

Research-Organized Off Campus

713

Institutional Support-G&A

304

Public Service-Other Spons Prj

714

Institutional Support-Spon Prj

305

Public Serv-Oth Institutional

794

Institutional Support-Central

401

Academic Support-Instruction

810

OMP-Building Related

405

Academic Support-Other Inst

811

OMP-Non Bldg Related

416

Academic Support-Admin

894

OMP-Work-in-Process Clearing

494

Academic Support-Specialized

997

Scholarship & Fellowship

518

Libraries

999

Suspense

101 Instruction
The instruction category includes expenses for all activities that are part of an institutions 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 separately
budgeted as well as expenditures for department chairmen in which instruction is still an important role. It can also
include expenses for formally organized and/or separately budgeted instructional information technology.
The Instruction category does not include expenditures for academic administration when the primary assignment
is administration: for example, academic deans.
Instruction can include expenses for formally organized and/or separately budgeted instructional information
technology.
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 an
organizational unit within the institution (University Research or Departmental Research). Subject to these
conditions, the category includes expenses for individual and/or project research (research that is managed within
academic departments, funded by either a contract or grant or through a specific allocation of the institutions
general resources), as well as that of institutes and research centers (formal research organizations created to
manage a number of research efforts). This category does not include all sponsored programs, nor is it
necessarily limited to sponsored research, since internally supported research programs, if separately budgeted,
might be included in this category under the circumstances described.

31

Expenses for departmental research that are separately budgeted are included in this category. However, the
research category does not include expenses for departmental research that are not separately budgeted, such
expenses are included in the instruction category.
Research can include expenses for formally organized and/or separately budgeted research information
technology.
3xx Public Service
The public service category includes expenses for activities established primarily to provide non-instructional
services beneficial to individuals and groups external to the institution. These activities include community service
programs, excluding instructional activities. Community service activities make available to the public various
resources 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 service
information technology.
4xx Academic Support
The academic support category includes expenses incurred to provide support services for the institutions
primary 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 as
demonstration schools associated with a department, school, or college of education which provide a
mechanism through which students can gain practical experience;
3. Media such as audio-visual services and technology such as computing support if these expenses are not
formally organized and/or separately budgeted within another expense category;
4. Academic administration (including academic deans but not department chairmen) and personnel
development (including professional conferences) providing administration support and management
direction to the three primary missions; and
5. Separately budgeted support for course and curriculum development and formal academic counseling
activities.

6xx Student Services

The student services category includes expenses incurred for offices of admissions and the registrar and activities
with 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 student
activities, 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 selfsupporting activity), and enrollment management.
The student services category does not include the activities of the institutions chief administrative officer for
student affairs, whose activities are institution-wide and, therefore, are classified as institutional support.

31

Student services can include expenses for formally organized and/or separately budgeted student services
information 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 development
officer. Institutional support also includes expenditures for:
1. Central, executive-level activities concerned with management and long-range planning for the entire
institution, 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; and
9. 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 those
who participate directly in the institutions 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 institutions physical plant. They include expenses
normally incurred for such items as:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.

Janitorial and utility services;

Repairs and ordinary or normal alterations of buildings, furniture, and equipment;
Care of grounds;
Maintenance and operation of buildings and other plant facilities;
Security;
Earthquake and disaster preparedness;
Safety;
Hazardous waste disposal;
Property, liability and all other insurance relating to property;
Space and capital leasing;
Facility planning and management; and
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 budgeted
operation 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 an
entitlement program. The category also includes trainee stipends, prizes, and awards. Trainee stipends awarded

32

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 as
consideration for the grant, nor are they expected to repay the amount of the grant to the funding source. When
services are required in exchange for financial assistance, as in the College Work-Study program, charges should
be classified as expenses of the department or organizational unit to which the service is rendered. Aid to
students 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, should
be recorded as staff benefits expenses in the appropriate functional expense category.
005 Auxiliary Enterprises
The auxiliary enterprise category includes all expenses relating to the operation of auxiliary enterprises. An
auxiliary 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 cost
of the goods or services. The distinguishing characteristic of an auxiliary enterprise is that it is managed as an
essentially 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.

33