1. Academic Budget Workshop

2. OVERVIEW Departmental accounts (excluding restricted, which means
grants & scholarships).
How accounts can be used.
How to view the budget & activity.

3. Common Academic Accounts
Source
Account #
Purpose
State Appropriations
DEPT.xxxx
Salaries & Fringe Benefits
Lab Fees*
DEPT.xxxx
Materials & supplies for the lab
Designated Operating
DEPT.xxxx
Departmental operations, sometimes salaries, wages, & benefits, travel
Program Fees
DEPT.xxxx
Used to support the provision of educational programs to students
(University Program Fee Policy #4.04)
*If applicable

4. Other Accounts Source Account # Purpose
State Appropriations- Special items
DEPT.xxxx
Salaries & Fringe Benefits; (could incl. operations)
Comprehensive Development Funds (Research)
DEPT.xxxx.0000NNNN
Research
Designated Surcharge (Differential)
DEPT.xxxx
Supports programs with excessive overhead costs; salaries, benefits, operations
Discretionary Gift (aka “Friends”)
DEPT.xxxx.000NNNNN
General support of departmental programs.

5. What accounts do we have?
A report is in the development stages!!

6. Which to use?
Lab Fees
Program Fees
Designated Tuition

7. Lab materials & supplies (no salaries, wages, or travel)
Lab Fees DEPT.xxxx
Lab materials & supplies
(no salaries, wages, or travel)
Per TEC, Section , Laboratory Fees – An institution of higher education shall set and collect a lab fee in an amount sufficient to cover the general cost of lab materials and supplies used by a student. … the amount of the lab fee may not exceed the cost of actual materials and supplies used by the student.
Fee varies by department and is charged $xx per semester for the lab
Funds roll forward annually
Revenues post to accounts as students register for courses (which means they are deducted from the account if the student changes their schedule! )

9. University Program Fee, Policy #4.04
DEPT.xxxx
The University Program Fee is assessed on the basis of course level:
• LL UG (1000- & 2000-level courses): $ 8/SCH
• UL UG (3000- & 4000-level courses): $15/SCH
• GRAD (5000- & 6000-level courses): $25/SCH
Program Fee fund balances may be carried forward from one fiscal year to another; however, it is generally expected that the remaining fund balance should be no more than 10% of the current year revenues. Program fees are subject to audit at any time. The base budgets of departments with program fee balances in excess of 20% of annual revenue will be reviewed on an annual basis to determine whether base budget adjustments are necessary.
Revenue from the University Program Fee must be used to support the provision of educational programs to students, whether the courses involved are in face-to-face, hybrid or online formats.

11. LAB FEES & PROGRAM FEES How are revenue budgets determined?
(1) Review current year revenues and estimate annual receipts (2) Review history of revenues (past 3-4 years); observe trends
(3) Consider enrollment projections for new fiscal year
(4) Consider influence of expected changes to programs

12. Designated Operating Accounts
xx.DEPT.xxxx
These accounts provide flexibility in achieving the educational mission of Texas Woman’s University. New budgets are created annually and funds do not roll forward.
Guidelines for the use of these funds can be found on the Budget Office home page. A detailed sample of allowable and non-allowable expenses follows.

14. What items constitute CAPITAL purchases?
In general -
Cost > $5,000
Items have a useful life > 1 year
Controlled items (> $500 & less than $5,000)
Cameras, Video Camera, DVD
Computer equipment (controlled)
TV, Flat Panel Display, MP3
Check with Procurement Services for additional information.

15. What report should I use, Funds Available in Oracle OR Budget Manager’s Detail Report?

17. Texas Woman's University TWU Budget Manager's Detail
Account: xxxx Periods: Sep-15 to Feb-16 Account Desc: Designated.Program Fees.Academic Support.Nutrition and Food Sciences.xxxx.
PARENT
OBJECT
EFFECTIVE DATE
SOURCE
DESCRIPTION
BUDGET (B)
ENCUMBRANCE (E)
ACTUAL (A)
BALANCE Bal = B - E - A
Income
-171,668.00
0.00
-163,619.35
-8,048.65
Grand Total (Revenue):
Capital Outlay
0.01
-0.01
Fringe Benefits
11,480.59
-3,803.08
7,677.51
Maintenance & Operations
41,779.91
-5,404.98
-17,371.06
19,003.87
Staff Salaries
18,655.07
-7,368.75
11,286.32
Travel
18,552.69
-7,450.58
11,102.11
Wages
100,551.20
-51,055.67
49,495.53
Grand Total (Expenses):
191,019.47
-5,404.99
-87,049.14
98,565.34

23. For additional information:
Account Guidelines
Annual Budget
Benefits Rate
Budget Transfer Forms
General Ledger Account Structure (Powerpoint)
Budget Workshop (Powerpoint)
Please go to the Budget Office home page!

24. “We must consult our means rather than our wishes
“We must consult our means rather than our wishes.”  ― George Washington