the money flow bgt 305...biennial budget state budget process developed in fall of even numbered...

The Money FlowBGT 305

Rev 12/15/2010

Agenda Budgets

Biennial budget Enrollment growth Campus initiated tuition increase (CITI) Special funds (receipt supported)

SRCI carry forward University budget management

Budget documents / reports Money flow Review

Biennial Budget State budget process

Developed in fall of even numbered years Effective July 1 odd numbered years

Fall 2010 prepare FY 2011 - 13 budget, effective 7/1/11

Budget submitted to:

UNC-General Administration – consolidates 16 campuses

State Budget Office – consolidates state agencies for Governor

Submits to General Assembly

Biennial Budget Continued Consists of three parts – continuation, expansion, capital1. Continuation Budget

Provides operating funds for each year of the biennium to continue the existing, authorized level of services

Authorized increases are limited Motor/other vehicle / equipment replacement

Physical Plant, Warehouse, EH&S, CMS, Postal, CAS Building/office leases

Worsley, Airlie Commons Inflation

Utilities (natural gas, electricity, water, sewage) Library materials

Unique one-time (accreditation, longevity) Building reserves

No general supplies, current services,fixed charges, etc

Fiscal Year 2011-13 Requests Budget submissions to UNC-GA on October 13, 2010

Area of Requests FY 2011-12 FY2012-13 Staff benefits $479,296 $514,807

Longevity, overtime, premium pay, on call, retirement Utilities 0 180,709 Library materials 257,675 307,045 Vehicles & equipment 533,637 89,565 Accreditation 501,446 567,237 Building reserves 644,677 2,194,315

Total requests $2,416,731 $3,853,678

Building Reserves Building reserves

Operating funds for state-supported buildings “on line” within the biennium Personnel, utilities, supplies, maintenance contracts

(permanently) Vehicles, equipment (one-time)

FY 11-13 requested operating funds for 2 buildings 2 new construction

Teaching Laboratory April 2012 MARBIONC building July 2012

Biennial Budget (Cont.)2. Expansion

Additional operating funds above those allowed in continuation budget including: New or pilot programs

Continued phase-in of new programs initiated in a previous biennium

One-time major equipment purchases Legislatively-designed salary increases

SPA and EPA Requested by UNC-GA, not individual campuses

FY 2011-13 RequestsUNCWPriority Title

TotalRequest2011-12

TotalRequest2012-13

1 International Studies Bachelor of Arts Program $405,599 $379,599

2 Nursing Bachelor of Science Program – Accelerated (Onslow) 434,707 415,207

Safety & Security

3 Contract Psychiatrist 120,000 120,000

4 Security Guards 39,000 39,000

5 Case Manager in Counseling 58,889 58,889

6 Security Cameras 48,100 48,100

7 EOC Upfits 0 36,111

8 EOC - Radio & Call Box Rebanding 14,000 0

9 EOC – Exercises and Evaluations 20,000 20,000

10 EOC – Sirens / CATV 0 16,000

11 Staff Psychologist 0 69,860

12 E911 Communications Support 0 125,000

13 Emergency Notification CMS Campus 0 53,000

$1,140,295 $1,380,586

Biennial Budget (Cont.)3. Capital

Requests for renovations, major repairs and maintenance to existing facilities, walks and road improvements, new construction, land purchases, ADA improvements, life safety code, asbestos removal and HVAC requirements.

FY 2011-13 submissions: New building construction (authorization to proceed)

Appropriated Non-appropriated

Repairs and renovations

Capital RequestsSix-Year Appropriated Projects Funding

Plan

Priority Project Request 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17

1 Allied Health/Human Sciences Facility $46,313,000 $4,631,300 $25,472,150 $16,209,550

2 MARBIONC $15,750,000 $8,000,000 $7,750,000

3 Academic Center at Coastal Carolina $26,568,000 $2,656,800 $14,612,400 $9,298,800

4 S&BS Modernization $18,686,000 $1,8686,00 $10,277,300 $6,540,100

5 Infrastructure Improvements $15,540,000 $6,216,000 $9,324,000

6 Randall Library Renovation and Expansion $75,400,000 $6,032,000 $37,700,000 $31,668,000

7 Alderman Hall Modernization $11,748,600 $1,174,860 $646,1730 $4,112,010

8 Hardened Emergency Ops Center $12,676,400 $1,267,640 $6,972,020 $4,436,740

9 Morton Hall Modernization $9,039,000 $903,900 $4,971,450 $3,163,650

10 Bear Hall Modernization $9,416,000 $941,600 $5,178,800 $3,295,600

11 DeLoach Hall Modernization $9,847,000 $984,700 $5,415,850 $3,446,450

12 Cameron Hall Modernization $13,036,000 $1,303,600 $7,169,800 $4,562,600

13 Trask Coliseum, Hanover, Natatorium Renovation

$20,031,000 $2,003,100 $11,017,050 $7,010,850

14 Aquaculture Facility $6,104,000 $610,400 $3,357,200 $2,136,400

15 Science Building $27,772,000 $2,777,200 $15,274,600 $9,720,200

16 Arts & Sciences Building $29,078,000 $2,907,800 $15,992,900 $10,177,300

Total $347,005,000 $23,372,700 $76,814,250 $91,383,550 $69,443,350 $56,946,400 $29,044,750

Enrollment Growth Permanent funds

Based on enrollment change University submits enrollment projections to GA

Uses funding model to determine requirements Requirements include new faculty positions

FY 2008-09, 12.20 new positions FY 2009-10, 24.14 new positions FY 2010-11, 32.64 new positions

Requirements = appropriation + tuition Cabinet decides allocation based on university strategic

goals

Funding Model Example

Program Cat:1 – ANT, CRJ, ENG, MAT, PLS, SOC, SWK

2 – ACG, FIN, MGT, MKT, EDN

3 – ART, CHM, ERS, BIO, PHY, THR

4 – EGN, NSG

1

Campus Initiated Tuition Increase (CITI)

Universities authorized by UNC-GA to request increase in institution’s tuition rate FY 00-01, 01-02, 02-03…04-05, 05-06, 06-07, 07-08, 08-

09, 09-10, 10-11

Board of Governors must approve CITI tuition increases

UNCW has CITI committee to review requirements Meets September – December Chaired by Budget Director

Campus Initiated Tuition Increase (CITI) (Cont.) Tuition increase must be for specific purposes

GA/BOG/General Assembly can modify FY 04-05: requested $360 for both in and out of state students

BOG approved $225 in state and $360 out of state No SPA increases authorized

FY 05-06: BOG approved $225 for all except in state undergraduates

FY 07-08: First year of 4 year tuition plan BOG approved $192 in state and $220 out of state

Special Fund Budgets Budget development – two step process (possibly)

1. Fee proposal process (if applicable) September through December

2. Budget preparation/review (everyone plays) January through June

Legitimate expenses authorized Gifts, entertainment

Must comply with university guidelines

Special Fund Budgets Budget development – two step process (possibly)

1. Fee proposal process (if applicable) September through December

2. Budget preparation/review (everyone plays) January through June

Must comply with university guidelines Although not as restrictive as state budget, still have to

abide by university policies & procedures

SRCI Carry Forward General Statute authorizes Chancellor to “carry” 2.5%

of state appropriation into next year Carry forward becomes one time funds Governor can restrict carry forward

FY 01-02, FY 02-03

Departments 2.5% of account codes 915000 – 950000 permanent

budget University budget – about $2.5M authorized Must request use of carry forward funds

Gain approval from OSBM

Carry Forward Calculation

$100,716,090 X 2.5% = $2,517,902

Management of University Budget How is the university’s state budget managed?

Starts with a certified (approved) budget – BD307 To that we make changes – BD606, flexibility budget

revisions, budget revisions We certify that our budget is balanced monthly – BD701 Finally, we certify year end budget – BD701

Budget Documents / Reports BD307 – current operations appropriations

General Assembly appropriated budget for given fiscal year By subhead/line item

Department permanent budget (original budget) – July 1st

FGITRND – download to Excel BD606 – state budget revisions

Revisions to authorized budget Type 11 – legislative mandate (Enrollment Growth, BD119, SPA LI) Type 12 – receipts, non-legislative (CBTI, ed & tech fee)

BD701 – monthly budget report Submitted to OSBM

Balance to BD307 + BD606 + flex Subhead + line item

BD725 – monthly capital improvement report Submitted to OSBM

BD307 – Current Operations Appropriations3





Revisions to authorized budget Type 11 – legislative mandate (Enrollment Growth, BD119, SPA LI) Type 12 – receipts, non-legislative (CBTI, Ed & Tech fee)




BD606 – State Budget Revision 4

BD701 – Monthly Budget Report 5

BD725 – Monthly Capital Improvement Report 6

Why am I telling you this?

General Administration

notifies Dean of Ed. that Teacher

Education $ is coming to UNCW

Dept thinks they can now spend the

money

Notified Teacher Ed $ are coming

Determine how much is coming (ex:

UNC – GAMemorandum)

Contact Dean of Ed to Determine how to

distribute the $

Formally request $ with a BD606 from GA / OSBM

Approval received From OSBM

(approved BD606)

Budget revision to increase dept

budgetNotify dept

STOP! Can’t spend it until we get an increase

to university budget !!!

Department Side Budget Office Side

If not … Flex may be

necessary

So, the next time you call and ask me about

“the budget”…

(even year)

JULY AUGUST SEPT OCT NOV DEC JAN FEB MARCH APRIL MAY JUNE

A Day in the Life of the Budget Office

Student Fee Increase Proposals

Special Funds Budget Development

Biennial Capital Improvement

Biennial Expansion

Biennial Continuation

Department Budget Expansion (Enrollment Growth)

Mid-Year ReviewQuarterly Review

Quarterly Review

Quarterly Review

Biennial Expansion

Year end

Year end

Roll positions

Roll General Funds budgets

OH ReceiptBudget

OH ReceiptBudgets

Review Budgets

Biennial budget Enrollment growth Campus initiated tuition increase (CITI) Special funds (receipt supported)

SRCI carry forward University budget management

Budget documents / reports Money flow

Questions?

?