FY 2009-10 Operating Budget Preparation Instructions

Responsible Officer: Vice President for Business Affairs and Controller

Sponsoring Department: Budgets and Financial Planning

Origination Date: 25 August 2009

Errors or changes to: aim@uta.edu

Procedures
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    Scope

    All University Vice Presidents, Deans, Departmental Chairs, Directors, and other Budget Unit Managers

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      General Information

      The University's 2009-2010 operating budget cannot be finalized until late May when an appropriations bill is passed. Due to the short time frame given for planning and preparing the budget after the appropriations bill is passed, we are updating the salary rosters and making other applicable budget adjustments now. For detailed procedures for the preparation of the FY2010 *DEFINE budget recommendation forms (BDL), see Related Resources for a link to the *DEFINE Electronic Budget Document (BDL) Preparation Guide.

      1. The Office of Budgets and Financial Planning will conduct Budget Document (BDL) presentations in Room 100 Nedderman Hall on the preparation of the Budgeting DEFINE documents (BDLs). These meetings are scheduled for Wednesday, March 11, 2009 from 3:00 to 4:30 p.m. and Thursday, March 12, from 2:00 to 3:30 p.m.

      2. The Budget Office has updated your salary rosters for any salary changes that were made to the original FY 2008-09 salary rates. There is a list of all your budgeted accounts and copies of the Budget Documents in your budget package. After attending a budget workshop, you may create the FY 2009-10 electronic Budget Recommendation Forms (BDLs) for your budget unit.

      3. Please review and correct any discrepancies in current year rates when you create the FY 2009-10 electronic Budget Recommendation Forms (BDLs) for your budget unit. All salary supplements must be approved by the appropriate Vice Presidents, Provost or President before they are included in your FY 2009-10 budget document (BDLs) submission

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        Contact

        Questions regarding the information in this procedure should be referred to the Office of Budgets and Financial Planning (2-5500) or Kelly Davis (2-2299).

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          Procedures

          1. Salary Policy
            1. Do not make recommendations for 2009-10 merit salary increases at this time. It is still too early to make merit decisions for next year. However with the Texas legislature still in session and budgets tight all around due to the somber economic outlook, it is very likely that there will not be general merit increases for UT Arlington employees for FY 2009-10.

            2. This policy applies to all salary accounts, regardless of the source of funding. For the Status Quo Budget, current 2008-09 adjusted salary rates should be used for those individuals whose faculty, administrative and professional (A&P), or classified appointments will continue into 2009-10.

              1. The only salary rate increases that should appear in your budget documents are for faculty who were tenured and/or promoted this year, and recipients of the Academy of Distinguished Teacher or Scholar awards. The rate increases and adjustments are as follows:

                1. Promotions from assistant professor to associate professor receive a $3,500 academic rate adjustment.
                2. Promotions from associate professor to professor receive a $5,000 academic rate adjustment.
                3. Recipients of the Academy of Distinguished Teacher and Scholar Awards receive a $2,500 academic rate increase.
          2. Performance Evaluations

            All deans and vice presidents must ensure that performance evaluations for A&P and classified employees are conducted by Monday, April 13, 2009. All pages of the original form must be forwarded to the Office of Human Resources at Box 19176. Individual faculty evaluations should either be completed prior to this date or shortly thereafter.

          3. Faculty Salaries and Deans' Reserve Accounts

            All 2009-2010 unfilled faculty lines that were not committed to a faculty member on leave or on administrative assignment will be consolidated into the instructional reserve account. The Provost must approve any allocation from this reserve in advance.

          4. Auxiliary Enterprise, Designated Fund, Service, and Revolving Fund Budgets
            1. Income estimates, beginning balances, debt payments and all transfers should be included as in the past. These estimates should be realistic and based on historical operations, current trends and price changes.

              1. Use the GB commands in the "DEFINE" accounting system to verify and determine income earned by department. The Office of Budgets and Financial Planning must verify these estimates before expenditure recommendations can be approved.

              2. Ending balances at August 31, 2009 can be used to cover FY 2009-10 expenditures but must be estimated conservatively.

              3. Budget Unit Managers are responsible for monitoring their accounts and making adjustments to expenditures when income or balances are not being earned.

            2. 80% of the estimated enhanced designated tuition income to be earned in FY 2009-10 will be allocated to the Deans' enhanced designated tuition accounts.

              1. At the beginning of FY 2009-10 the deans will estimate and transfer the funds to be earned for FY 2009-10 from their enhanced designated tuition accounts into the departmental Instructional and Advising accounts.

              2. Since only 80% of the estimated enhanced designated tuition is budgeted in the initial FY 2009-10 budget, there will be a final adjustment to allocate actual dollars earned after summer 2009-10 enrollment is counted.

            3. Please review your fringe benefit accounts. They must be reviewed and recalculated carefully to ensure that you have sufficient funds. Fringes may be reviewed using the data shown below which are the Fringe Benefit Percentages for Full-Time Employees at Varying Annual Salary Amounts Table. The table should be used to estimate fringe benefits for 2009-10. The insurance premiums and state premium sharing rates FY 2009-10 are reflected below:

              Fringe Benefits Percentage for Full-Time Employees at Varying Annual Salary Amounts 2009-10 Estimates
              Salary Level$20,000$25,000$30,000$35,000$40,000$45,000$50,000$55,000$60,000
              E O41.27%39.21%36.49%34.54%33.09%31.95%31.04%30.30%29.69%
              E&C50.03%44.60%40.98%38.40%36.46%34.95%33.74%32.76%31.95%
              E&S53.82%47.64%43.51%40.56%38.36%36.63%35.26%34.14%33.20%
              E&F59.88%53.08%48.04%44.45%38.73%39.66%37.99%36.61%35.47%
            4. Insurance Premium Sharing estimates for UT Arlington full time employees (reflected in percentages above) are as follows:

              UT Select
              CodePlanEstimate
              EOEmployee Only$388.68
              E&CEmployee & Children$518.99
              E&SEmployee & Spouse$592.35
              E&FEmployee & Family$723.87
            5. Benefit eligible employees appointed less than 99.95% time will only receive one half of the premium sharing listed above.

            6. The Salary Level above should include longevity, hazardous duty, and university salary supplement pay amounts for eligible employees. Longevity pay amounts should also be adjusted to provide for increases in longevity pay at the rate of $20 per month for each two years of state service, up to a maximum of $420 per month.

            7. Remember that sufficient income, including applicable prior year balances, must be available to cover all estimated expenditures. Overdrafts cannot be budgeted.