The budget formation, fund allocation and budget management process involves officials and entities at different levels of responsibility: (In alphabetical order)
* Includes earned income from Auxiliaries: campus center, food services, health services, housing services, recreational services, student stores, central stores, printing services, parking services.
The chart below shows the percentage of each source of institutional revenue for 1994-95
What are the Major Categories of Expenditures? Expenditures by Major Purposes
The following major categories are used to organize disbursement of Educational & General funds. These budget elements in the current Operations Budget remain extremely stable from year to year.
42.2%
1.8%
8.1%
5.4%
2.8%
7.4%
12.8%
12.5%
7.0%
Category
(Purpose Code)Example/Definition
Responsible Unit(s) -
% of E & G*Instruction:
Regular Term (101)
Summer Term (102)
Extension (103)Regular Term: Includes departmental research (course
preparation,
curriculum development) and general academic instruction,
offered for credit or
non-credit, through a regular academic department during a
regular session. Includes
all
budgeted teaching positions, support personnel and
non-personnel costs.
Summer Term: Direct instruction offered by regular
academic departments
during summer sessions, for credit or non-credit. Includes all
Summer term teaching
positions and support personnel services and materials required
by these positions.
Extension Instruction: Includes instruction offered
through UNCA's Special
Academic Programs for students not in the regular term
programs. Includes regular
courses or workshops, on or off campus, degree or
non-degree.Academic Affairs
Research (110)
Includes research conducted for the primary purpose of
producing identified
research outcomes whether supported by an external agency
(contracts/grants) or
budgeted separately within the institution (State appropriation
designated as
research).
Academic Affairs
Community (Public) Service (142)
Primary function is not instruction or research but service
to the larger community,
including consulting, advisory and reference services and
community projects.
Chancellor
NC Ctr/Creative Retirem't
N.C. Arboretum
Library (151)
Covers operations which include collection, classification,
cataloging, developing,
and maintaining information resources.
Academic Affairs
General Academic
Support** (152)
Covers support functions for Instruction, Research and
Public Service, and
includes
funding for learning resources for Office of Academic Affairs
and Academic
Computing.
Academic Affairs
Student Services ** (160)
Covers activities which contribute to students
emotional/physical well-being and
intellectual, cultural and social development. Includes
student services administration,
Enrollment Services, Admissions, Registrar, Financial Aid, and
student social and
cultural development.
Student Affairs
Academic Affairs
Institutional Support ** (170)
Activities which provide daily operational support
(excluding physical plant
operations) to the institution, including Chancellor's office,
fiscal operations,
purchasing,
public safety, alumni and community relations, public
information, fund raising and
development.
Chancellor's office
Academic Affairs
Financial Affairs
University Relations
Operation & Maintenance of Plant **
(180)
Covers operating, repairing and maintaining facilities and
grounds and providing
utility services and custodial services.
Financial Affairs
Student Financial Aid (230)
Monies awarded to regular students as scholarships,
traineeships or other grants,
including loans and work-study.
Student Affairs
Academic Affairs
* Percent of the Total Education & General Budget for 1994-
95
** These 4 Purposes are now sub-categories of Purpose 189
General Institutional
support. Funds are allocated to the University in Purpose 189.
These pooled funds are
distributed among the 152, 160, 170 and 180 Purposes by the
internal budget process
described on page 6.
A graphical representation of the Operating Budget Request/Appropriations Process is available. Warning: The file is quite large.
A graphical representation of the Annual Operating Budget Process for Administrative Units is available. Warning: The file is quite large.
A graphical representation of the Annual Internal Operating Budget Process for Academic Departments. is available. Warning: The file is quite large.
These non-state appropriated monies include restricted or unrestricted gifts not part of the UNCA Endowment Fund, most student fee revenue, grants, scholarship funds and self-supporting auxiliary enterprise monies. Agency and UNCA Foundation funds are not treated as Institutional Trust Funds. For UNCA Endowment and Foundations Funds, see pp. 19-20.
A graphical representation of the Request process for non-State (Trust) Budgets is available. Warning: The file is quite large.
In 1993-94 the University was granted significant additional authority in budgeting and purchasing. The general intent is that "management of resources can now be guided by mission priorities rather than overly constrained by budget categories and fiscal time periods." Provisions:
A graphical representation of the Organizational Chart for Financial Affairs
is available. Warning: The file is quite large.
The process by which the University budget is developed and administered was created by the Executive Budget Act and Higher Education Reorganization Act of 1971. These statues prescribe:
"The Board of Governors shall develop, prepare and present to the Governor, the Advisory Budget Commission and the General Assembly a single, unified recommended budget for all of public senior higher education. The recommendations shall consist of requests in three general categories: (i) funds for the continuing operation of each constituent institution, (ii) funds for salary increases for employees exempt from the State Personnel Act and (iii) funds requested without reference to constituent institutions, itemized as to priority and covering such areas as new programs and activities, expansions of programs and activities, increases in enrollments, increases to accommodate internal shifts and categories of persons served, capital improvements, improvements in levels of operation and increases to remedy deficiencies, as well as other areas."
Requests are prepared in even numbered years for the next biennium (example: 1996 for the 1997-99 biennium)
Approximately 90% of the funding for the Current Operations Budget is derived from the Continuation Budgets as approved by the General Assembly and appropriated directly to UNCA. Expansion and Improvement funds are, when made available, appropriated to the Board of Governors for allocation to the universities. This includes Enrollment Change Budget funds. These funds also become part of the Current Operations Budget. The Current Operations Budget is reduced as needed to satisfy the mandated 2% reversion at the end of each fiscal year.
Continuation Budget
Instructions are received in March of even-numbered years for continuation budget requests. Requests are due back at General Administration in September for the following biennium. Annually, in late July or August, the N.C. Office of Budget & Management notifies UNCA of its continuation budget for the fiscal year which began on July 1. The Continuation Budget is solely formula-driven and no input is solicited from the campus. Increases, if any, are limited to standard inflation rates as determined by the Office of State Budget & Management. The General Assembly may approve a continuation budget that is reduced from the previous year's base allocation. The funds are transmitted as a lump sum and become the core of the Current Operations budget of the University. The Chancellor is authorized to determine operating budget priorities, including creation or abolition of positions (except faculty positions), and distribution of funds across the functional (Purpose) areas of the institution. The Chancellor can also choose to carry forward up to 2.5% of the annual appropriation to be used for designated projects in the following fiscal year.
Enrollment (Change) Budget
The amount received, if any, is based on two variables: approved FTE student enrollment projections and approved tuition charges. The Board of Governors officially notifies the institution of tuition rates after they are approved by the General Assembly. Typically, tuition is not finally set by the Board of Governors until July and it is rare that UNCA knows the precise amount of the Enrollment Budget prior to actually receiving the funds from the Board of Governors in early August of each year. Most enrollment funds are transmitted to UNCA by designated Purpose. Unrestricted funds are generally very limited. These enrollment generated funds become part of the Current Operations Budget and, in subsequent years, the base budget.
Expansion Budget
Instructions to request Expansion Budget items are received from the Office of State Budget & Management in March of even numbered years for the following biennium. The categories and total amount of the funds UNCA can request are specified in the budget instructions. The Board of Governors sets the schedule of priorities for the funds. If the request guidelines are adequately broad, the Chancellor's Council solicits input from the campus. If not, the request is prepared with minimal consultation: If recommendations are solicited, the UNCA Budget Officer works directly with administrative and academic unit heads to solicit recommendations and transmits these to the Chancellor's Council. The University Planning Council also plays an important reviewing and recommending role in the process. Expansion and improvement funds, if any, after appropriation to the Board of Governors by the General Assembly, are allocated to the university and become part of the Current Operations Budget.
The University from time to time is required to reduce previously allocated budgets late in the fiscal year due to budgetary stress at the State level. These reduction instructions come from the Office of the Governor or The Legislature. The budget reductions may only specify the total amount of funds required, leaving the University to decide which budget categories will be affected, or they may specify reductions in particular personnel or non-personnel lines.
In those instances when rapid decisions must be made, the Chancellor will determine the decision process. The Chancellor's Council is typically involved in these decisions and the University Planning Council is consulted when time and discretionary decisions make that practicable. It has been the practice to the extent possible to shield student and instructional programs from the impact of budget reductions.
Enrollment shortfalls can also result in budget adjustments. The UNC General Administration sets a range of 2% above and 2% below the FTE student enrollment projections as the required "budget window." If actual enrollments fall more than 2% below projections, the budget can be reduced accordingly.
Budget additions, if any, are usually transmitted with specific guidelines for use. If there is any discretion, the Chancellor's Council recommends funding priorities for the Chancellor's approval.
NC Division of Purchase and Contract
The UNCA Purchasing Department, a division of the Office of Financial Affairs, procures all services, materials, equipment and supplies for the University and the N.C. Arboretum, except for library books and journals and bookstore merchandise purchased for resale. Most subscriptions for periodicals (except for Ramsey Library) are processed by Accounts Payable through the EBSCO subscription agency. Catering, travel, auto rentals and similar items are also processed through Accounts Payable without use of a purchase order. Purchase orders, prepared by the Purchasing Department are required for all other acquisitions. They are initiated by submitting paper or electronic requisitions to the Purchasing Department. Open market purchases are not permitted when a product is available from a company which is under contract with the State of North Carolina.
State Contract Purchases. State Contracts cover a wide range of equipment and supplies. A listing of all state contract products is available from the Purchasing Department or may be retrieved electronically. Procedures: State contract purchases require only a requisition from the requesting department and a purchase order sent to the state contract supplier by the Purchasing Department.
Open Market Purchases. For
products not covered
by state contracts. Procedures:
(1) Purchases less than $100 do not require a
requisition/purchase order.
Acquisitions over $100 are by purchase order only. Procure
with departmental funds,
petty cash, personal credit card or check. If personal funds
are used, forward receipt to
Accounts Payable with an authorized Check Request Form showing
department
account
number. Reimbursement time, 7-10 days.
(2) Purchases less than $750 do not require competitive
bids.
(3) Purchases from $751 to $2,500 require 2, preferably 3,
telephone quotations or
current catalog prices.
(4) Purchases between $2,501 and $35,000 require written
quotations. A requisition,
including specifications and justification, should be sent to
the Purchasing Director.
Purchasing will send a "Request for Quotation" to vendors.
Response should be
available to the requesting department in approximately two
weeks.
(5) Purchases exceeding $35,000 require formal bids procured by
the N.C. Purchase
& Contract Division. Response usually requires 6 - 8
weeks. See Section VII, no.
6 for citation to Purchasing Policies.
Two components comprise every student's bill at UNCA: tuition and required fees. The required fees are made up of (1) general fees (student activities fee, athletics fee, health services fee and educational & technology fee); (2) indebtedness fees and charges; (3) miscellaneous service charges; (4) application fee; (5) room rent and board charges; and (6) special fees.
This fund is administered by a Board of Directors appointed by the UNCA Board of Trustees. The Vice-Chancellor for Financial Affairs is the university officer responsible for this fund. The assets of the Fund are subject to State regulations. Generally the principal of these funds is maintained inviolate, but expenditure of income is authorized. Except for gifts restricted in purpose by donors, the Board determines how the investment income is spent based on recommendations and requests from the Chancellor.
Foundation funds include restricted and unrestricted funds raised through the efforts of the UNCA Foundation or managed by The Foundation Board to meet various UNCA needs. A large part of these funds are restricted to scholarships. The annual unrestricted spendable interest from the unrestricted endowments has typically been in the $75,000 range. Each August, the Board of Directors of The UNCA Foundation allocates funds to designated University programs through the Vice-chancellor for University relations as the responsible University officer. The projects considered for funding are drawn from a list of "Projects Identified for Special Funding" developed by the Vice-Chancellors and compiled by the Vice-Chancellor for Financial Affairs. In the past, the majority of these funds have been used to meet needs in the academic affairs area.
A graphical representation of the UNCA Foundation Fund Allocations is available. Warning: The file is quite large.
Budget Code 16055 = State funds
Purpose 101 = Instruction
Account 2-01426 = Literature
Line Item 2000 = Supplies
Object Code 2400 = Repair supplies
101- Regular Term Instruction
2-01410 Math Science Building
2-01411 Humanities Building
2-01413 Art Mgmt Building
2-01419 Drama-Spec Prod
2-01420 Mass Comm
2-01421 Art Department
2-01422 Classics Department
2-01423 Drama Department
2-01424 Foreign Lang Dept
2-01425 History Department
2-01426 Literature Department
2-01427 Philosophy Department
2-01429 Southern Highlands Research
2-01430 Humanities Program
2-01432 Music Department
2-01433 Univ Honors Program
2-01434 Master of Liberal Arts
2-01435 Arts and Ideas
2-01441 Biology Department
2-01442 Chemistry Department
2-01443 Math Department
2-01444 Physics Department
2-01445 Atmos Sciences Department
2-01446 Computer Science Department
2-01447 Environmental Sciences
2-01451 Teaching Fellows Program
2-01452 NCATE
2-01461 Economics Department
2-01462 Education Department
2-01463 Management Department
2-01464 Health and Fitness Department
2-01465 Political Science Department
2-01466 Psychology Department
2-01467 Sociology Department
2-01471 Simulation Lab - Poli Sci Dept.
2-01473 Women's Studies Program
2-01474 Internationl Studies Program
2-01480 Faculty Committee Work
2-01481 Faculty Research
2-01483 Undergraduate Research Program
2-01490 Combined Departments
2-01499 Prospective Faculty
102 Summer Term Instruction
2-02410 Math and Science Building
2-02411 Humanities Building
2-02420 Mass Comm
2-02421 Art Department
2-02423 Drama Department
2-02424 Foreign Lang Dept
2-02425 History Department
2-02426 Literature Department
2-02427 Philosophy Department
2-02430 Humanities Program
2-02432 Music Department
2-02433 Univ Honors Program
2-02434 Master of Liberal Arts
2-02435 Arts and Ideas
2-02441 Biology Department
2-02442 Chemistry Department
2-02443 Math Department
2-02444 Physics Department
2-02445 Atmos Sciences Department
2-02446 Computer Science Department
2-02447 Environmental Sciences
2-02451 Teaching Fellows Program
2-02461 Economics Department
2-02462 Education Department
2-02463 Management Department
2-02464 Health and Fitness Department
2-02465 Political Science Department
2-02466 Psychology Department
2-02467 Sociology Department
2-02481 Faculty Research
2-02483 Undergraduate Research Program
2-02490 Combined Departments
103 Extension Instruction
2-03016 Special Academic Programs
2-03025 AGC - Central Office
2-03026 AGC - NCSU Engineering
2-03028 AGC - UNCCH
2-03029 AGC - UNCC
2-03031 AGC - UNCG #2
2-03032 AGC - NCSU #2
142 Community Services
2-14017 Owen Conference Center
2-14019 NC Arboretum
2-14020 Center for Creative Retirement
151 Library
2-15200 Library
152 Academic Support
2-15501 Computer Center
2-15504 Teleconference Center
2-15505 University Graphics
2-15506 Learning Resources Center
2-15507 Model Clinical Teaching Program
2-15510 Academic Affairs
2-15511 Model Clinical Certification (Grant)
2-15555 Student Affairs Special
2-15561 Lipinsky Auditorium
2-15590 Combined Departments
160 Student Services
2-16021 Admin Computer - Student Services
2-16051 Financial Aid
2-16052 Counseling Center
2-16053 Registrar
2-16054 Admissions
2-16055 Student Affairs
2-16056 Testing and Advising
2-16057 Enrollment Services
2-16058 Career Center
2-16061 Multicultural Student Affairs
2-16062 Student Development
2-16063 Weekend Activities
2-16064 Enrollment Services Special
2-16065 Justice Center
2-16490 Combined Departments
170 Institutional Support
2-17002 Chancellor's Office
2-17003 Financial Affairs
2-17004 Business Office
2-17005 Graphics
2-17006 Institutional Research
2-17007 University Relations
2-17008 Personnel Office
2-17009 Alumni Office
2-17010 Switchboard
2-17011 Board of Trustees
2-17012 Facilities Planning
2-17013 Mail Room
2-17014 Security
2-17015 Academic Affairs
2-17016 Systems Accounting
2-17017 Purchasing
2-17018 Budget Office
2-17021 Admin Computer - Institutional Support
2-17022 Special Assistant to the Chancellor
2-17023 Chancellor's Search - State Funds
2-17024 SACS Review Committee
2-17025 Development
2-17026 Publications
2-17027 Public Information
2-17031 Grants and Contracts
2-17151 Physical Plant Operations
2-17490 Combined Departments
180 Physical Plant
2-18151 Physical Plant Administration
2-18152 Grounds
2-18153 Housekeeping
2-18154 Safety
2-18155 HVAC
2-18156 Electrical
2-18157 General Trades
2-18158 Receiving
2-18159 Work Orders
2-18160 Mechanic Shop
2-18161 Recycling
2-18169 Special Projects
2-18170 Chancellor's Residence
2-18251 Gym Rental
2-18490 Combined Departments
230 Financial Aid
2-23051 Student Financial Aid
252 Other Reserves
2-25002 Other Reserves
Salary Related Expense Object Codes:
1110 EPA Regular Salaries
1210 SPA Regular Salaries
1270 SPA Longevity Payment
1310 EPA Academic Salaries
1410 Non-Student Regular Wage
1450 Student Regular Wages
1581 Disability Benft-Short/Term
1582 Disability Benft-Extended/Term
1810 Social Security
1820 State Retirement
1830 Medical Insurance
1870 TIAA Optional Retirement
1880 Law Officers Retirement
1910 Legal Fees
1915 Accounting/Auditing Fee
1921 Consultant Fees-Mis/Dp
1922 Consultant Fees-Engineering
1923 Consultant Fees-Administration
1931 Medical Fees/Hospital
1939 Medical Fees/Other
1940 Employee on Loan Pay
1950 Honorariums
1960 Expert Witness Fees
1970 Academic Instruction/Research Service
1991 Coaching Payments
1992 Officials
1993 Sports Information
1994 Game Guarant-Vist Team
1999 Other Contracted Service
Supply Related Expense Object Codes:
2110 Household Supplies/Clothing
2111 Game Uniforms
2112 Practice Uniforms
2113 Shoes
2150 Household Supplies/Cleaning
2300 Educational Supplies
2400 Repair Supplies
2510 Motor Vehicle Supplies/Gas
2590 Motor Vehicle Supplies/Other
2600 Office Supplies
2610 Graph & Pub Off. Supplies
2611 O/S Photography
2612 O/S Printing Papers
2613 O/S Print & Binding
2614 O/S Copier Paper
2615 O/S Copier Supplies
2616 O/S Art Supplies
2617 O/S Composition
2618 O/S Publications
2619 O/S Computer Lab Supplies
2700 Purchase for Resale
2710 Purchase for Resale--Textbooks
2720 Purchases for Resale--Supplies
2721 Purchases/Resale--Office
2722 Purchases/Resale--Grounds
2723 Purchases/Resale--Housekeeping
2724 Purchases/Resale--Auto Supplies
2725 Purchases/Resale--HVAC Supplies
2726 Purchases/Resale--Electrical
2727 Purchases/Resale--Trade Supplies
2729 Purchases/Resale--Misc. Supplies
2730 Purchases/Resale--Sundries
2740 Purchases/Resale--Used Books
2790 Purchases/Resale--Other
2910 Other Supplies--Drug/Pharmacy
2920 Other Supplies--Agriculture/Animal
2930 Other Supplies--Scientific
2990 Other Supplies--Miscellaneous
Travel Related Expense Object Codes:
3111 In-State Transportation/Air
3112 In-State Transportation/Ground
3113 In-State Transportation/Other
3114 In-State Subsistence/Lodging
3115 In-State Subsistence/Meals
3116 In-State Other Travel Expense
3119 In-State Registration Fees
3121 Out-State Transportation/Air
3122 Out-State Transportation/Ground
3123 Out-State Transportation/Other
3124 Out-State Subsistence/Lodging
3125 Out-State Subsistence/Meals
3126 Out-State Other Travel Expense
3129 Out-State Registration Fee
3131 Out-Country Transportation/Air
3132 Out-Country Transportation/Ground
3133 Out-Country Transportation/Other
3134 Out-Country Subsistence/Lodging
3135 Out-Country Subsistence/Meals
3136 Out-Country Other Travel
3139 Out-Country Registration
3141 Board/Non-Employee Transportation
Communication Related Expense Object Codes:
3210 Communication/Postage--Mail Delivery
3220 Communication/Telephone Services
3221 Communication/Cellular Telephone
3230 Communication/Telecomcation--Sips
3260 Cable Service Charges
Utilities Related Expense Object Codes:
3311 Utilities/Fuel Oil
3312 Utilities/Coal Fuel
3313 Utilities/Wood Fuel
3314 Utilities/Chem & Add
3320 Utilities/Electrical
3330 Utilities/Water-Sewer
3340 Utilities/Natural Gas/Propane
Printing Related Expense Object Codes:
3410 Internal Photocopying
3420 Internal Printing/Binding
3430 External Printing/Binding
Repair & Maintenance Related Expense Object Codes:
3510 Rep & Maint/Buildings
3520 Rep & Maint/Other Strct
3531 Rep & Maint/Mtr Vehicles
3532 Rep & Maint/Computer Equipment
3539 Rep & Maint/Other Equipment
3590 Rep & Maint/Other & Furn
Other Current Services Expense Object Codes:
3600 Freight & Express
3700 Advertising
3800 Computer/Data Processing
3905 Collection Costs
3921 Awards
3922 Periodical Clipping Service
3923 Entry Fees
3924 Booster Club Expense
3950 Employee Education Assistance Program
3951 Other Employee Education Expense
3967 Service Charge/Surplus Sales
3981 Service Agreement/Food Service
3982 Service Agreement/Laundry
3983 Service Agreement/Laboratory
3984 Service Agreement/Janitorial
3985 Service Agreement/Waste-Recycling
3986 Service Agreement/Security
3987 Service Agreement/Pest Control
3988 Service Agreement/Lawn-Ground
3989 Service Agreement/Other
3990 Other Current Services
Fixed Charge Expense Object Codes:
4110 Rental Real Property/Land
4120 Rental Real Property/Buildings
4190 Rental Real Property/Other
4200 Rental EDP Equipment
4310 Rental Other Equipment/Motor Vehicle
4330 Rental Other Equipment/Communication
4340 Rental Other Equipment/General Office
4390 Rental Other Equipment/Other
4410 Maintenance Contract/EDP Equipment
4420 Maintenance Contract/Software
4430 Maintenance Contract/Other Equipment
4510 Insurance--Property
4520 Insurance--Motor Vehicle
4530 Insurance--Liability
4550 Insurance--Other
4560 Bonding
4800 Indirect (Overhead) Cost
4810 Indirect Cost--Administration Expense St
4902 Subscriptions
4920 Depreciation Expense
4980 Annuity Payments/Beneficiary
4990 Other Fixed Charges
Equipment Expense Object Codes:
5110 Office Equipment/Furniture
5120 Office Equipment/Equipment
5210 EDP Equipment/Equipment
5220 EDP Equipment/Software
5310 Educational Equipment/Classroom, Library
5320 Educational Equipment/Scientific, Lab
5330 Educational Equipment/Engineering, Drafting
5340 Ed Equipment/Agricultural
5350 Ed Equipment/Livestock
5390 Ed Equipment/Other Instruction
5410 Motor Vehicle/Auto, Truck, Bus
5420 Motor Vehicle/Aircraft
5430 Motor Vehicle/Boats
5440 Motor Vehicle/Trailers
5490 Motor Vehicle/Other
5510 Other Equipment/Athletic
5520 Other Equipment/Agriculture
5530 Other Equipment/Dietary
5540 Other Equipment/Communication
5550 Other Equipment/Security
5590 Other Equipment/Other
5610 Library Book/Journal--Art
5630 Library Book/Journal--Other
Educational Grant Object Codes:
6510 Appropriated Grants
6511 Appropriated Grant--NCGIA
6512 Appropriated Grant--Need Based
6520 Minority Presence Grants
6590 Other Educational Awards
6591 Tuition and Fees
6592 Dorm and Food Service
6593 Weekend Meals
6594 Books and Materials
6595 SEOG Award Paid
6596 SEOG Cont Awards paid
6597 PELL Awards
6900 Other Aids and Grants
6910 -Contribution to Agency Funds
6911 Fee Distribution
6912 Other Trans/Agency Fund
6920 -UNCA to Foundation Transfer
6940 -Foundation to UNCA Transfer
6941 Found--UNCA General
6942 Found--UNCA Equipment
6943 Found--UNCA Scholarships
More specifically, it is responsible for the following fiscal activities:
This budget process is fundamentally driven by the Board's planning and policy functions, especially its determination of the mission of each university, the approved institutional long-range plans and other policy statements.
There is a strong tie between budgeting and time periods. Budget requests are prepared in even-numbered years for the next biennium (example: 1996 for the 1997-99 biennium) which always begins in an odd-numbered year. The fiscal year begins July 1. (Items in italics are explained in Sections II or III.) While there is a regularity in the major events in the University's biennial budget process, exact deadlines and actions may vary as much as 6 weeks.
| Month | Year 1 (even-numbered years) | Year 2 (odd-numbered years) |
| July/August | Enrollment Budget Receive final budget instructions from UNC-General Administration (GA) for the Enrollment Budget. Chancellor's Council reviews departmental requests, University Planning Council (UPC) recommendations and GA's instructions for prioritization and submits to GA.
Salary Increases
Continuation/Expansion Budgets
Inflationary Adjustments
Capital Budget
Non-State Funds
Student Fees |
Enrollment Budget Receive final budget instructions from UNC-General Administration (GA) for the Enrollment Budget. Chancellor's Council reviews departmental requests, University Planning Council (UPC) recommendations and GA's instructions for prioritization and submits to GA.
Salary Increases
Continuation/Expansion Budgets
Inflationary Adjustments
Capital Budget
Non-State Funds
Student Fees |
| MONTH | Year 1 (even-numbered years) | Year 2 (odd-numbered years) |
| July/August (cont.) |
Adjunct Faculty Budget Final allocation of adjunct faculty budgets to meet instructional needs for fall semester.
Foundation Budgets |
Adjunct Faculty Budget Final allocation of adjunct faculty budgets to meet instructional needs for fall semester.
Foundation Budgets
Expansion Budget Requests 2. Completed Expansion Budget request is submitted to UNC-GA. (August) |
| September | Enrollment Projections Enrollment increase projections for second year of biennium sent to UNC-GA.
Adjunct Faculty
Library Allocations
Capital Requests |
Capital Budget Submitted Following Board of Trustees review and concurrence, Chancellor submits Capital Budget for renovation and repair projects to UNC-GA.
Continuation Budget Submitted
Adjunct Faculty
Library Allocations |
| November | Reserve Funds Begin allocation of Reserve Funds if available. |
Reserve Funds Begin allocation of Reserve Funds if available. |
| January | Adjunct Faculty Final adjustments in adjunct faculty budgets for spring semester |
Adjunct Faculty Final adjustments in adjunct faculty budgets for spring semester.
Capital Improvement |
| MONTH | Year 1 (even-numbered years) | Year 2 (odd-numbered years) |
| February | Reserve Funds Begin allocation of Reserve Funds if available
Library Book Orders |
Reserve Funds Begin allocation of Reserve Funds if available.
Library Book Orders |
| March | Budget Instructions Receive from UNC-GA preliminary instruction for Continuation, Expansion and Capital budget requests for following biennium.
Departmental Requests Prepared |
Enrollment Budget Requests Departments are asked to submit needs for the Enrollment Budget requests.
Departmental Requests Prepared |
| April | Departmental Requests Reviewed Departmental needs for Enrollment/Expansion requests submitted to University Planning Council for prioritization. |
Departmental Requests Reviewed Departmental needs for Enrollment budget submitted to UPC for prioritization. |
| May | Biennial Budget Instructions Receive preliminary instructions from UNC-GA for Continuation and Expansion Budget requests for next biennium.
Student Fee Requests
Proposed Operating Budget
Salary Increase Recommendations |
Student Fee Requests Prepare requests for increases in student fees; submit to UNC-GA.
Proposed Operating Budget
Salary Increase Recommendations |
| June | Budget Close-out Close out annual operating budget. Identify projects to be funded by carry forward monies from list of priorities (Chancellor to approve). |
Budget Close-out Close out annual operating budget. Identify projects to be funded by carry forward monies from list of priorities (Chancellor to approve). |
As important as deciding how to allocate funds is determining if the funds were spent in the manner prescribed and if the expenditures served their intended purpose. This section offers a description of the procedures followed in reviewing previous year budget expenditures. The bulk of the responsibility for developing the management information needed falls on the Financial Reporting Officer and the Director of Institutional Research. The Financial Reporting Officer, under the supervision of the Vice Chancellor for Financial Affairs, oversees the closing of the books for the fiscal year. Once all accounts have been settled, the Director of Planning and Analysis prepares comparative expenditure reports of all cost centers over a three-year period. This information is then distributed to the Chancellor's Council as reference information when considering the allocation of funds for the next fiscal year.
For academic departments and programs, a specific review and assessment procedure is followed. In April of each year when Academic Affairs requests the preparation of budget requests for the forthcoming year, the chair or program director is asked to evaluate how the current year's allocation was used and whether or not it was adequate for achieving the goals of the program. The reports are reviewed by the Office of Academic Affairs and, where appropriate, discussed with the department chair or program director. The outcome of this review may influence the proposed allocations for the forthcoming year.
All department heads are given monthly year-to-date budget information. All are encouraged to use the FRS system available on the computer to find out more information. The Vice Chancellor for Financial Affairs provides institution-level monthly budget reports to the Chancellor's Council. Quarterly reports are given to the Board of Trustees. The Vice-Chancellor for University Relations presents quarterly reports on the UNCA Foundation and trust accounts to the Chancellor's Council. These reports are also given to the Foundation Board and to the Board of Trustees. Each Vice-Chancellor is responsible for periodically reviewing and monitoring the expenditures in their areas of responsibility. One exception is the athletic budget which is reviewed monthly by the Chancellor's Council.
The assessment of other institutional budgets is handled in less structured ways. There is no formal review by the Chancellor's Council. Each Vice-Chancellor may do their own type of assessment. For example, Foundation funds are reviewed annually by the Vice-Chancellor for University Relations and reported on to the UNCA Foundation Board of Directors. Individual department heads my assess how funds were expended, but no formal program is in place.
The Financial Records System (FRS) used by UNCA provides computerized management and account information for users at all levels. The system provides both online access and printout reports with monthly and annual information.
This system is used to track purchase requisitions, approved purchase orders, encumbrances, budget, payment information and account status. It is not possible to give detailed instruction of the use of the system in this document, but a general summary and referral to the sources of more detailed information is appropriate.
The FRS online system is available to all users who can access the UNCA VAX computer. The system consists of a series of screens which can be accessed by entering specific information such as account numbers or purchase order numbers. Depending on user needs, access is available to screens for viewing only, for entering information, or for requiring approval. With proper training, the system can give detailed information on the status of individual purchase orders and can also give general information on the balances in individual accounts and object codes. Based on that information, the user can make timely decisions on the availability of funds, the need to transfer funds between accounts, etc.
New FRS users are given account information and passwords from the Financial Systems and Reporting Officer. Initial and advance training is available from that officer or through the Budget Officer. Also a Financial Records System (FRS) Survival Guide is available through either office.
The FRS is a powerful tool for managing funds but it clearly follows accounting protocol and terminology, so it can be misleading to the uninitiated. The following is relayed to underscore the need for training to fully understand the information provided by FRS. Screen 019 gives information for any account (to which the user has access) and clearly lists in the last column the funds available. However, this screen only shows the summary of transactions for the current fiscal year and so may not show some important information for non-state accounts that do not start and stop with the new year. So, a user for non-state accounts must also review the information on screen 018 before making any judgments on the availability of funds.
The FRS can also be a powerful tool for developing budget requests. The online screens provide current information and compares current budgeted amounts to the actual amount expended. Additionally, monthly FRS reports can provide useful historical information for not only the past month, but year-to-date as well. These documents provide a useful way to make sure all necessary items are in the budget request. They can also provide a useful comparison to validate the reasonableness of the amount requested in the budget submission. Even so, budget justifications typically require far more background support than what is provided by these documents, i.e. what is needed next year is not necessarily what was spent last year.
16055 - State Funds
26055 - Overhead Receipt Funds
06055 - Trust Funds, Agency Funds
49427 - Capital Improvement funds. "4" designates capital,
"94" the year of
award and "27" the institution.