Operating Budget Instructions

Base Budget Distribution Realignment

Often the base budget is out of alignment with the routine, daily operating expenses. You are encouraged to realign your base budget to align it with your actual experience and to best meet your needs. Redistributions you would like to make to your base budget will be accomplished by reviewing your BUDGET WORKSHEET REPORT(online Banner FBIBUDG). By using the budget adjustment form you can realign your budgeted subaccount data. For example, you may need to add $500 to a subaccount 6999 because your spending patterns show that you use this subaccount every year. This would be entered as a positive $500. Correspondingly, a negative $500 would have to be entered in the subaccount line from which you are reallocating. Each Budget unit's base adjustments must net to zero. Please note that Academic departments must not reallocate from the 4027 Adjunct Faculty line. Likewise, this base realignment opportunity is focused on the operational expense portion of the budget; position actions require standard HR/Budget Office interaction. 

General Guidance

Salary and Wage Increases: Compensation increases are typically determined via the Commonwealth budget process and are communicated as part of the final approved University Budget and Operating Plan.

Student Wages: The student employee wage scale complies with the Federal minimum wage requirements. The Student Employment Wage is detailed in the attached Appendix.

Employee Benefit Adjustments: The overall employee benefit rate for full-time positions is reviewed and updated annually. 

Pay Schedule for all Salary and Wage Positions: To assist you in your budget planning, the following details the pay schedule for salary and wage positions:

The part-time faculty and special pay for academic services subaccount code will correspond to the full-time pay schedule (6/10 - 6/9) for any full-time employees who are paid in this category for work that has been contracted beyond the scope of their full-time employment contract.

One-Time Fund Allocations: If you received any one-time (non-E&G) funding allocations in your budget, they will be posted to the respective budget pool within your individual budget unit (org) in July as a budget adjustment transaction (BD02).

Operating Base Budget: The approved base budget will be available on July 1 as the new operating budget. All base budgets will be represented by will be represented by pool accounts in the nonpersonal services, travel and equipment categories. 

As you manage your budget throughout the fiscal year, it should be emphasized that budget adjustments to the nonpersonal services, travel and equipment accounts will be made at the pool level (For example: to move travel funds to equipment--you would increase 7999 and decrease 9899) the amount of shortage or overage in the pool will provide a starting point for the realignment of succeeding years base budgets. Adjustments to the personal services and all recovery categories will continue to be made at the line item.

The following instructions apply to Auxiliary Activities only.

• Commonwealth Auxiliary Interest Earnings: The expected yield on fund balances deposited with the State for Commonwealth Auxiliary units have been estimated will be revised in Banner operating as quarterly earnings are realized.
• Auxiliary Indirect Cost: The auxiliary indirect cost rate for the current year is based on 11.38% of the base expense. The Budget Office has made adjustments for indirect costs to subaccount code 5705.