Budget revision forms are to be completed by the budgetary unit when a change to the base budget is requested. Budget revisions are administered when funds are needed to cover pending expenditures, to cover overdrafts or to transfer funds for other departmental uses. Permanent budget adjustments effect more than one fiscal year while temporary budget adjustments only effect the current fiscal year.
The budget revision form can be found at: http://www.etsu.edu/budget/request.
Instructions for preparing the budget revision form can be found on the Budget website.
Budget revisions CANNOT be processed between Funds. This means to/from General Academic Campus to/from College of Medicine, Family Medicine, College of Pharmacy, Grants, Foundation, Agencies and Auxiliaries. If a budget revision is needed for a grant index (six-digit index number), please contact Grant Accounting in Financial Services.
Once approved by the Office of Budget and Financial Planning, the budget revision is entered into Banner and a copy of the processed budget revision form is forwarded to the originating department. A copy of the budget revision form is maintained in the Office of Budget and Financial Planning and Financial Services. The department can also verify the budget revision has been processed by GoldLink.
A budget revision is considered "crossing programs" when the index numbers have different program codes associated with them. The budget is established on eight program classifications: Instruction (200), Research Support (250), Public Service (300), Academic Support (350), Student Services (400), Institutional Support (450), Operation and Maintenance of Physical Plant (500), and Scholarships and Fellowships (550). These programs are governed by the Tennessee Board of Regents and cannot be changed once the budget is approved. Budget revisions that fall into this category are reviewed for a valid justification for the transfer and are only processed prior to the spring budget process.
Budget Account Types
A departmental budget is divided into several different account types. Unless there is a budget or expenditure, not all account types listed below will appear on the departmental budget. The account types that departments are responsible for maintaining are as follows:
Salary budgets are considered to be budgeted one-on-one. Each account code must have a budget to correspond with each expenditure amount. Departments are responsible to cover each of the following as noted (some departments may not have all of these account codes listed):
61110 – Administrative Salaries Regular
61210 – Faculty Academic Salaries Regular
61310 – Clerical Support Salaries Regular
61610 – Professional Support Salaries Regular
Permanent employee salaries are represented in each of these account codes. Salary increases across-the-board, equity increases and faculty promotions are covered by the University and are not the responsibility of the department. Salary increases from approved job audits, additive stipends, and payout for worked holidays must be covered by departments. Recognizing salary savings from grants (Fiscal Year Salary Allocation Form) are deducted from these account codes. Salary savings resulting from unfilled positions may be transferred with the prior approval of the department's vice president.
61111 – Administrative Salary Recovery
When a budget shows these account codes, a department is using one-time funds, such as cohort revenue, to fund a position. A budget revision must be processed showing that these funds have been transferred from the department's cohort revenue to cover the salary.
61120 – Administrative Salaries Temporary
When a temporary employee is hired to replace a permanent employee or extra help is needed, the department is responsible for all expenditures charged to the account codes above. Post-retirees are also charged to the 61220 account code. Departments that report to the Provost and VP for Academic Affairs should verify their adjunct faculty allocation each semester.
61140 – Administrative Salaries Graduate Assistant
Graduate assistants who are hired above the budget allocation or reclassified between administrative or faculty must be covered by the department. Unused funding may be transferred with prior approval of the department's vice president.
61150 – Administrative Salaries Longevity
Longevity is maintained and funded through the University and cannot be transferred. The only exception is for indexes that have to fund their total operation in which all expenditures must be covered.
61151 – Administrative Salaries Bonus
Bonuses are maintained and funded through the University and cannot be transferred. The only exception is for indexes that have to fund their total operation in which all expenditures must be covered.
61170 – Administrative Cell Phone Allowance
Cell phone allowances are monitored by the Office of Budget and Financial Planning based upon information received from the Payroll Office. A budget revision is processed transferring funds permanently from the department's operating budget to cover the allowance. When an employee leaves, the funds will be returned.
|61215 – Faculty Academic Salaries Extra Pay|
Departments are responsible for all expenditures associated with this account code (Request for Extra Compensation for ETSU Employee). Extra pay is charged to this account code regardless of employee classification.
|61330 – Clerical Support Salaries Overtime|
Departments are responsible for all expenditures associated with this account code including payout of banked compensatory time.
|61410 – Student Salaries and Wages RSWP|
Departments are responsible for all expenditures associated with this account code. Unused funding may be transferred to fund other department expenditures.
Benefits are maintained and funded by the University. Funds are budgeted in the 62000-Employee Benefit Pool. This budget pool covers all benefits associated with employees of the University whether full time or temporary. A budget revision is not needed for each benefit account code. Educational benefits are covered in 62700-Employee Scholarships. The only exception is for indexes that have to fund their total operation in which all expenditures must be covered.
Funds are budgeted in the 73000-Travel Budget Pool. This budget pool covers all travel expenditures. A budget revision is not needed for each travel account code. Budget revisions are processed when funds are needed to cover pending travel or overdrafts or to transfer funds for other departmental uses.
Funds are budgeted in the 74000-Operating Expense Budget Pool. This budget pool covers all operating expenditures including 75315-Physical Plant Work Orders. Budget revisions are processed to cover pending purchases through e-bucs or overdrafts or to transfer funds for other departmental uses. A budget revision is not needed for each operating account code. 74210-Telephone Instrument is only budgeted for department information. Since telephone expenses occur monthly but are not encumbered, this budget reminds departments to set aside these funds. When looking at the department's operating budget, subtract the amount available in 74210 to see the actual available balance (assuming the budget in 74210 is sufficient to cover all telephone instrument charges).
Funds are budgeted in the 78000-Capital Expenditure Budget Pool. This pool covers all equipment purchases. Equipmentis defined as any single item or resource or assembled item which costs $5,000 or more and whose useful expected life is greater than three (3) years. Departments normally do not have funds budgeted in this account type as part of the base budget. A budget revision is not needed for each account code.
Funds are budgeted in 79000-Scholarships and Fellow Budget Pool to cover the cost of graduate assistant remission (79745) for summer school and those not covered by a grant, if applicable.
Self Supporting Indexes
The following is a partial list of indexes which fund their total operations. Funds cannot be transferred from other sources to cover over drafts. All expenditures are to be covered, no exceptions:
Camps and Conferences
Faculty Start-Up – Research Support
IDC – Individual Development
RDC – Research Development
Revenue Contingent Index
Salary Savings from Grant
Specialized Course Fees
TAF - Technology Access Fee
Indexes with Carryover
The following is a list of indexes whose unspent funds are carried forward from fiscal year to fiscal year. The funds will not be placed into the index until after Financial Services has closed the books for the past fiscal year and the funds are verified as being available. This usually occurs around the first of August. Any departmental requested carryover will follow the same guideline.
Special Programs – 90% to Research Program
Specialized Course Fees
TAF – Technology Access Fee
In the Instruction Program, each academic dean and vice president have an index designated as "Other" often referred to as a contingency index. Funds are to flow through this index by budget revisions only. No actual expenditures can be charged to this index.
When a department has a faculty member (for example), whose time and effort is being bought out by a grant, the department can recognize the salary amount being charged to the grant. Benefits associated with this salary amount are not recognized.
The department prepares a Fiscal Year Salary Allocation Form (FYSAF) showing the current salary of the employee and the percentage of the salary being charged to each index for the Current Fiscal Year (July to June). This form must be routed through the appropriate approval process before Human Resources/Payroll will enter into the system. http://www.etsu.edu/fa/fs/documents/frmfysalaryallo 030112.xls.
The department must prepare a budget revision to recognize the salary amount being funded from the grant and transfer this amount from the department index to the salary savings index assigned to the department. A copy of the FYSAF must be attached to the budget revision. The budget revision will not be processed by the Office of Budget and Financial Planning until the FYSAF has been approved by Grant Accounting.
The department monitors the use of the funds in this index. These funds can be used for any expenditure and all expenditures must be covered (this includes all benefits charged to this index). Once the salary saving dollars have been identified and moved to the salary savings index, the funds cannot be moved back to the department's primary index.
No permanent position will have primary assignment to this index; however, a portion of a salary may be assigned during the current fiscal year.
All funds are to be spent in the year recognized and cannot be carried forward.
On Financial Services web site under FAQ is a training guide under GoldLink Finance Training which provides detailed information concerning the use of GoldLink: http://www.etsu.edu/fa/fs/bannerinfo/default.aspx.
The following is an excerpt from the document concerning Budget Queries for Unrestricted state funded index. Please note the budget query type chosen in the following examples is the Budget Status by Organizational Hierarchy:
To select the most commonly used Operating Ledger Data Columns to display on the report check the following:
The other budget categories displayed as columns are:
Choose Budget Query Parameters
When using the Index code, the Fund, Org and Program are returned to verify. If they are correct, click Submit Query again. Verify the box for include revenue accounts is NOT checked when reviewing expenditure indexes. If you have a revenue index and want to verify it with the expenditure index, check the box and remove the program code.
Click (drill down) on Blue Items (active links) for more detail
The more you drill down on the blue account type the more you are able to review available balance and ensure no account code is over drawn.
Once the month is closed (the fifth working day after the end of the month), reports are available for review in e-print. http://eprint.etsu.edu/cgi-bin/eprint.cgi. Overdraft notices are sent to the indexes financial manager noting account codes that are currently overdrawn. It is the responsibility of the financial manager to process a budget revision to cover the amount overdrawn (taking in consideration any additional expenditures that may be forthcoming) or to contact Financial Services or Procurement to correct a miscoding.