1. Operating Budget Process January 20, 2010 Budget Planning and Development

2. AGENDA   Budget Calendar   Revenue Budgets   Sources of Funds   Projections & Assumptions   Expense Budgets   Status Quo 14 and 19-7 Accounts   Transfers from Designated to E&G Accounts   NACUBO Operating Expense Classifications   Merit Process   Special Budget Instructions for Non-E&G Budgets   What’s New   Budget Update Document (BUD) preview   Training Classes   Q&A   Budget Calendar   Revenue Budgets   Sources of Funds   Projections & Assumptions   Expense Budgets   Status Quo 14 and 19-7 Accounts   Transfers from Designated to E&G Accounts   NACUBO Operating Expense Classifications   Merit Process   Special Budget Instructions for Non-E&G Budgets   What’s New   Budget Update Document (BUD) preview   Training Classes   Q&A

3. Budget Calendar - Key Dates Jan 21 - 28Central Budget Office performs testing of UT Austin’s Budget Update Document (BUD) Feb 5Board of Regents Budget Policies and Guidelines Feb 10Draft Revenue Projections and Debt Service Budgets to Fee Funded areas Feb 15 – 25 Pre-planning efforts depend on UT Austin’s clean up scheduled for February. We plan to validate permanent positions, review funding available in salary accounts and request permanent transfers to cover overages; otherwise updates will be made by departments. Feb 23 – 25Budget Training – Overview and new BUD Document March 2 - 4Budget Training – Hands on training available March 2FY11 Budget BUD Document Preparation Begins (System opens to departments) March Strategic Resource Planning Council reviews FY11 Revenue projections; Resources and Requirements; and, Campus Budget Process TBA (by Areas)Internal Department Deadlines for Budget Document review and approval March 25FY11 Budget Documents are due to Budget Office (System closes to departments) March 31– April 9UT System Budget Goals & Priorities Hearing AprilBudget Office updates system for any budget changes May 5Draft FY11 Operating Budget due to UT System June 1Final FY11 Operating Budgets due to UT System August 12FY11 Operating Budgets approved by Board of Regents

4. Revenue Budgets - Sources of Funds   State Funds (E&G budgets)   State Appropriations: Formula Funding, Special Items, Benefits   THECB Transfers: TX Grant, Work-study, etc.   Statutory Tuition, Certain Fees   Designated Funds (Institutional or Local Funds)   Designated Tuition, Mandatory, Course & Incidental Fees   Indirect Cost Recovery: Facilities & Admin Overhead   Auxiliary Enterprise Funds (100% Self-Supporting Operation)   Housing, Parking, Athletics, Bookstore, University Center, Food Services   Service Center/Recharge (New budget form pending to formalize budget requirements and approval of recommended budgets)   Chargeback to other funds for services (18-accts)   Restricted Funds (Centralized budgets prepared – no departmental entry required)   Gifts (30-accts)   Sponsored Programs - Grants/Contracts (26-accts)   Federal Financial Aid (26-accts)   Plant Funds (36- accts)   Deferred Maintenance   Repair & Renovations

5. 5 Revenue Budgets – Projections & Assumptions Methodology: Revenues projections are based on enrollment (paying SCH and/or student headcount)  Budget Projections FY11 are currently under review. Senior Budget Director will provide revenue projections to fee administrators by February 10 th  Any deviations to these projections will need to be discussed and approved by the Budget Director prior to departmental completion of BUD documents (March 25 th )

6. Expense Budgets - Status Quo Budgets E&G (14 accts) + 19 accounts funded with Designated Tuitions (i.e. 19-7)   Status Quo Base Budgets   Departmental Operating budget preparation assumes no new money, i.e. ‘same base budgets’   BUD process begins before budget planning is complete   University Strategic Resource Planning Council will make budget recommendations in March   Budget Office will update budgets for new funds awarded and any possible required reductions Exception: Budgets funded by fees   Status Quo Base Budgets   Departmental Operating budget preparation assumes no new money, i.e. ‘same base budgets’   BUD process begins before budget planning is complete   University Strategic Resource Planning Council will make budget recommendations in March   Budget Office will update budgets for new funds awarded and any possible required reductions Exception: Budgets funded by fees

7. 7 $32.1 Mil $9.8 Mil

8. 8 Expense Budgets - NACUBO Classifications   Expenditures are classified according to functional purpose and expanded NACUBO definitions are available on the Budget Website http://www.utsa.edu/financialaffairs/budget   A NACUBO classification account review is currently underway with target completion by the end of February   Instruction (02)   Research (06)   Public Service (12)   Academic Support (14)   Student Services (16)   Institutional Support (20)   Operation and Maintenance of Plant (22) and   Scholarships and Fellowships (48)

9. 9 Expense Budgets – Merit Salary Increases   Unknown at this time whether funds will be available for merit increases.   If merit program takes place,   Policy and process will be issued.   Individual salary increases will be entered by the Budget Office prior to September payroll.   Funding for 14-accounts will be allocated from central sources.   Non- E&G accounts… more information to be provided

10. 10 Special Instructions for Non-E&G Budgets   Fringe Benefit Rates   Budget should be based on actual cost experience of employees paid from non-E&G accounts.   Fringe Benefits Calculation Tool http://www.utsa.edu/financialaffairs/budget   Use benefit sub-account with appropriation code (2F)   Longevity Pay   Budget Office will provide data by end of February   Use salary sub-account with appropriation code (3D)   Debt Service   Preliminary data will be provided by February 10 th   Use debt sub-account with appropriation code (E2)   Identify transfer to as XX-XXXX-XXXX

11. 11 What’s New   Budget Document Update (BUD)   Permanently budgeted positions will be loaded to BUD similar to prior year   Adjustments to permanent budgeted positions after departmental processing of BUD will be coordinated by Budget Office to the extent possible   Salary Update Document (SUD) - July/August timeframe   More information will be forthcoming from HRMS   SUD document loads with rate information for “non-budgeted” filled positions (from HRMS) and “budgeted” filled positions (from BUD)   HRMS creates appointments using incumbent rates loaded from SUD and routed to departments for approval   At final approval, SUD rates updates incumbent rates as of 9/1 in HRMS for budgeted and non-budgeted positions   Reports requested from UT Austin for comparison of positions between BUD Documents and HRMS (expected to be available for Budget Office)   Report of filled position salary rates between BUD and HRMS   Report of salary changes due to equity/reclassifications, transfers or terminations

12. BUD Mockups *BUD document in testing phase. Final view may change.

13. BUD mockups: Document Review (BDL, Cover Sheet) *BUD document in testing phase. Final view may change. Previous - BDLCurrent - BUD

14. BUD mockups: Account Summary (BDL, Section 1) *BUD document in testing phase. Final view may change. Previous - BDLCurrent - BUD

15. BUD mockups: Adjust Base Pay (BDL, SALARY – Sections 2-4) 14-1234-00 jd1234 John Doe mj0012 Mary Jane tj5678 Thomas Jefferson

16. BUD mockups: Adjust Base Pay (BDL, SALARY – Sections 2-4) *BUD document in testing phase. Final view may change. Collapsed View Expanded View Current - BUD

17. BUD mockups: General Budget Group Information (BDL, Section 7) *BUD document in testing phase. Final view may change. Previous - BDLCurrent - BUD

18. BUD mockups: Reconciliation (BDL, Section 8) *BUD document in testing phase. Final view may change. Drill down will be available Previous - BDLCurrent - BUD

19. Training Classes Budget Overview and BUD Preparation Downtown Campus - FS 2.518 Tuesday, February 23 rd 2:00 – 4:00 p.m. 1604 Campus - TBA Wednesday, February 24 th 9:00 – 11:00 a.m. Thursday, February 25 th 2:00 – 4:00 p.m. Hands-On BUD Preparation 1604 Campus - HSS 2.02.02 Tuesday, March 2 nd 1:00 – 3:00 p.m. Thursday, March 4 th 9:00 – 11:00 a.m. Downtown Campus– TBA Wednesday, March 3 rd 9:00 – 11:00 a.m.

20. Budget Office Staff Mary Simon, Senior Director Ext 4344 Eva Burnett, Associate Director Ext 6631 Anita Polendo, Budget Analyst III Ext 6615 Eunice Chen, Budget Analyst III Ext 4230 Sharmin Momen, Budget Analyst II Ext 4345 Office Email: budget.office@utsa.edu Mary Simon, Senior Director Ext 4344 Eva Burnett, Associate Director Ext 6631 Anita Polendo, Budget Analyst III Ext 6615 Eunice Chen, Budget Analyst III Ext 4230 Sharmin Momen, Budget Analyst II Ext 4345 Office Email: budget.office@utsa.edu

21. Questions?