General Fund, Non-General Fund & Personnel Budget

Transcript:General Fund, Non-General Fund & Personnel Budget:
General Fund, Non-General Fund & Personnel Budget Presented by: UNC Charlotte Budget Office What to Expect From the Budget Office Training: Who makes up the Budget Office? General Fund UNC Charlotte’s budget process Appropriate Use of Funds Banner Demo Budget Revisions and Reports Non-General Funds Banner Demo Budget Revisions and Reports Fee Funds Spotlight Personnel Budget Management Personnel Banner Forms Lapse Salary vs Salary Reserve Who Makes Up the Budget Office: All Funds Budget Revenue Total Revenue = $889.8m Main Fund Types at Charlotte General Fund: Where the Money Comes From… Contracts & Grants 0.02% Total Revenues = $462.5m General Fund: How the Money is Spent… Total Expenses = $462.5m What is UNC Charlotte’s budget process? Mid-July permanent budget will roll from previous year into new year August – November, new allocation decisions are made by executive management which could add/delete funds to/from permanent budget What is Management Flexibility? The General Fund appropriations are made in the form of a single lump sum to Universities Management Flexibility enables Universities to use budget revisions to reallocate resources between personnel and non-personnel accounts and between program codes (includes creating and abolishing positions) Policies – Manuals - Guides University of North Carolina (UNC) System http://www.northcarolina.edu Office of State Budget & Management (OSBM) http://www.osbm.nc.gov/budget/budget-manual (for current NC Budget Manual) Program Code: Fund Code Translation 101 = 101xxx Instruction 102 = 102xxx Summer School (Cannot be moved in/out of program) 103 = 103xxx Continuing Ed (Cannot be moved in/out of program) 110 = 111xxx Research 112 = 112xxx Lab School 142 = 114xxx Community Services 151 = 115000-115499 Library 152 = 115900-115999 General Academic Support 160 = 116xxx Student Services 170 = 117xxx Institutional Support 180 = 118xxx Physical Plant Operations What is a Budget Pool? Budget is loaded into a Pool account and used when doing budget revisions Main Pool Ranges: 91xxxx – Personal Services (Salaries and Benefits) 920xxx-922xxx – Purchased Contractual Services 923xxx – Utilities 924xxx-928xxx – Purchased Services 93xxxx – Supplies 940xxx-948xxx – Property, Plant & Equipment 949xxx – Art, Library & Learning Resources 95xxxx – Other Expenses & Adjustments 96xxxx – Grants, State Aid & Public Assistance Complete list of Pool Account Codes: https://budget.charlotte.edu/resources/budget-pool-account-codes Budget Pool Accounts: Expense Account Codes Expense codes are what is being paid or receipted, i.e. supplies, travel, equipment (used on p-cards, 49er Mart, personnel) Expense Account Code – On Financial Services website https://https://finance.charlotte.edu/resources/manuals-guides-procedures Expense Codes: Expenses