Authority: Vice Chancellor for Finance and Administration
History: First Issued: February 1, 2002.
UNC-GA Finance Reports website
Contact Info: NCSU Budget Office Director (919-515-2175)
Each Dean or Vice Chancellor is responsible for the integrity of his or her budget in all areas (personnel, operating, and equipment) of every project (FAS account). All budget revisions must be approved by the Dean or Vice Chancellor or designee and submitted to the University Budget Office. Written delegated authority to a designee from a Dean or Vice Chancellor must be on file with the University Budget Office. Budget revisions may be submitted on a facsimile of the Budget Revision Form (BUD001) or electronically.
1. General Fund Budgets (Projects 2-00000 thru 2-49999, 3-00000 thru 3-49999, and 4-XXXXX):
1.1. Budgets will be maintained at the following primary expenditure budget category account (FAS object) levels for each purpose:
|1110 – EHRA Regular Salaries||1940 – Employee on Loan Pmts|
|1210 – SHRA Regular Salaries||1950 – Honorariums|
|1220 – SHRA Overtime Payments||1970 – Academic Inst/Res Svcs|
|1230 – SHRA Premium Payments||1990 – Other Contracted Svcs|
|1240 – SHRA Employees on Loan||2000 – Supplies and Materials|
|1250 – SHRA Severance Wages||3000 – Current Services|
|1270 – SHRA Longevity Payments||3100 – Travel|
|1310 – EHRA Academic Salaries||3200 – Communication|
|1499 – Temporary Wages Pool||3300 – Utilities (P/Plant & Ag)|
|15XX – Special Personnel Pmts||4000 – Fixed Charges|
|1899 – Staff Benefits||5000 – Capital Outlay|
|1910 – Legal/Accounting Fees||5600 – Book/Jrnls (DH Hill Only)|
|1920 – Consultant Fees||6XXX – Aids and Grants|
|1930 – Medical Fees||8XXX – Transfers and Reserves|
1.2. Revisions affecting personnel, either establishing or deleting a position or funding necessary position salary adjustments, which either transfer funds to or from non-personnel budget lines must identify the affected position(s).
1.2.1. Permanent transfers from personnel to non-personnel.
1.2.1a. Requires deletion of the position(s) with budgeted salaries equal to the amount of the budget transfer (and after terminal leave and severance payments for a mid-year transfer).
1.2.1b. List classifications (titles for EHRA), position numbers, salary amounts, funding sources, and effective dates of positions to be deleted for permanent budget transfers.
1.2.1c. Personnel Benefits (account 1899) for these positions may also be transferred to non-personnel budget lines (again, after terminal leave and severance payments).
1.2.1d. Temporary Wages budgets transferred to a non-personnel budget line will have less personnel benefits that can be transferred (typically Social Security only).
1.2.2. Permanent transfers from non-personnel to personnel.
1.2.2a. Require the transfer of sufficient funds to accommodate full salary and personnel benefits costs of the new position(s).
1.2.2b. Position description, desired salary, FTE, and funding source for each position to be established.
1.2.2c. Temporary Wages budgets increased by these transfers require that personnel benefits be increased at an appropriate rate.
1.2.3. One-year transfers from personnel to non-personnel.
1.2.3a. Require positions to remain vacant to generate sufficient resources to accommodate the transfer.
1.2.3b. Personnel Benefits may be transferred at an appropriate level for either permanent positions or temporary wages.
1.2.4. One year transfers from non-personnel to personnel.
1.2.4a. Positions established must be for “time limited” appointments which must be stated on any requests to establish new positions for the current fiscal year.
1.2.4b. Transfers to budget for special personnel payments, as noted in “f” below, should clearly indicate the purpose for the transfer.
1.2.4c. All transfers to personnel budget lines will require the transfer of appropriate personnel benefits.
1.2.5. All permanent SHRA and EHRA position actions will continue to follow existing University procedures and approval guidelines and the rules and regulations of the Office of State Human Resources and the Board of Governors.
1.2.6. Colleges, schools, and administrative offices are responsible for all personnel related costs for permanent and temporary staff. This includes, but may not be limited to, the following types of personnel expenditures:
1.2.6a. Personnel Benefits – which includes rates or charges for social security, retirement, health insurance, and special benefits such as workers compensation, unemployment insurance, short term disability, and NC Flex administration
1.2.6b. Overtime pay, premium pay, and shift differential pay
1.2.6c. Longevity pay
1.2.6d. Severance and vacation pay
1.2.6e. Tort claims and litigation payments
1.2.6f. Mandatory and discretionary SHRA salary adjustments related to reclassifications and reallocations, promotions, and/or to meet competitive salary offers normally requiring salary reserves
1.2.6g. All EHRA salary adjustments, except to the degree that annual cost of living and merit increases are funded by the Legislature.
1.2.7. All actions relating to the permanent transfer of EHRA teaching (account 1310) positions and/or budgets will be forwarded by the University Budget Office to the Provost for approval. All revisions which reduce the EHRA teaching budget or positions must explain the impact on the teacher workloads.
1.2.8. Funds from one-time lapsed Teaching Salaries (account 1310) and benefits may be transferred and used for other expenses. Justification/explanation must be provided.
1.2.9. The Provost’s procedure for approving the retention of vacant permanent teaching positions (purpose 101 account 1310) remains unchanged by these budget instructions.
1.3. Transfer requests increasing the state appropriated budgets of the Community Services Purpose (142) or the Student Financial Aid Purpose (230) will be routed by the University Budget Office to the Provost. No new programs in these areas may be started without the prior approval of the Board of Governors.
1.4. Transfers to and from the Summer Term Purpose (102) will be sent by the University Budget Office to the Provost or appropriate Vice Chancellor for approval.
1.5. Transfers from the Utility Budget line (account 3300) will be routed by the University Budget Office to the Vice Chancellor for Finance and Administration for approval.
1.6. Transfers from the Library Books & Journals line (account 5600) will be routed by the University Budget Office to the Provost for approval.
1.7. Requests to transfer funds to or from inter-institutional programs (Sea Grant, Water Resources Research Institute, etc.) must be submitted to the University Budget Office which will route requests to the Vice Chancellor for Research for approval and subsequent submission to the Board of Governors for approval.
1.8. Carryover of funds from current fiscal year to future year, if approved by OSBM, will be transferred to a special fund (identified for each contributing organization) for future one-time expenditures including Capital Improvement (CI) projects for renovation and/or repair of facilities. Carryover is limited to a percentage of the University’s total state general fund appropriation.
2. Appropriated Receipts Budgets (Projects 3-00000 thru 3-49999) – Instructions for revisions are the same as noted above with the following exceptions:
2.1. At fiscal year end, expenditures cannot exceed the lesser of the receipts collected or authorized budget.
2.2. Shortfalls in the collection of receipts must be offset by expenditure budget decreases.
2.3. When receipts realized are in excess of budget, a budget increase may be requested using a Budget Revision form and must have prior approval of the University Budget Office before obligations are incurred. Approvals of these revisions typically are required by the Office of State Budget and Management.
3. Annual Flexibility Report
Flexibility Reporting is required to retain the designation as a special responsibility constituent institution. Loss of this designation would lead to the loss of the ability to move funds in order to meet the changing needs of our organization. An annual report on the benefits realized as a result of the increased budget flexibility must be prepared for each college, school, or administrative office. This is an opportunity to document activities and goals achieved through the movement of these funds. Instructions covering this report will be issued by the University Budget Office toward the end of the fiscal year. Each college, school and office must establish the administrative procedures necessary to accumulate the information for reporting purposes. Click here to find the most recent instructions.
4. Additional Information
For more information regarding Special Responsibility Constituent Institutions, click on the UNC Budget Flexibility Guidelines on the UNC-GA Finance Reports website.