1. Budget Process Overview Mary Simon Budget Planning and Development

2. AGENDA Opening Remarks Budget Calendar Status Quo Budgets Budget Overview  Sources of Funds  Transfers in from Designated to E&G  Status Quo Budgets  NACUBO Classifications  Merit Salary Increases  Special Instructions for Non-E&G Budgets  Appropriation Codes  Budget/BDL Training Dates Q&A

3. 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.edubudget.office@utsa.edu

4. State of Texas Legislature meets every two years to adopt a biennial budget. 81 st Legislature currently in session to enact a two-year state budget to be effective FY 2009-10. Deadlines to UT System  May 2009 - State budget authorized upon passage of state appropriations bill. Board of Regents approves budget policies and guidelines.  June 2009 - Draft Budget Due to UT System  July 2009 - Final Budget Due to UT System  Aug 2009 - Board of Regents approves UT Budgets  Sept 2009 - New Fiscal year begins (9/1/09– 8/31/10) Budget Calendar - External Dates

5. Budget Calendar - Internal Dates Feb 3 rd Send Operating Budget Calendar to Financial Area Reps Feb 16 - 27 Pre-planning efforts with Financial Area Reps: validation of permanent positions, review of funding available in salary accounts, submit permanent transfers to cover overages March 2 nd Draft Revenue Projections and Debt Service Budgets March 18 th UTSA Strategic Resource Planning Council to review draft Resources and Requirements/ Format for budget requests / Integration of Strategic Initiatives March 23 – 27Budget (BDL) Training to Departments March 30 th * FY10 Budget Documents & Status Quo BDL (system opens to depts.) April 1 - 7Budget Hands-on Training to Departments TBAFY10 Budget Documents: check with your VP/Provost Area for due date of final approvers April 21 st FY10 Budget Documents due to Budget Office (system closes to depts.) May 14 th Board of Regents budget policies and guidelines May 20 th UTSA Strategic Resource Planning Council reviews final Resources and Requirements/ prioritization of new resource needs June 1 st Legislative Session ends June 2 nd UT System Budget Goals & Priorities Hearing July / AugOperating Budgets finalized in July / Approved August 20 th by BOR (Board of Regents) * Rescheduled from Friday, March 27 th to Monday, March 30th

6. Budget Overview Sources of Funds UTSA Operating Budget State Funds  State Appropriations : Formula Funding, Special Items, Benefits  THECB Transfers : TX Grant, Work-study, etc.  Statutory Tuition, Certain Lab Fees Designated Funds  Designated Tuition, Mandatory, Course & Incidental Fees  Indirect Cost Recovery: Facilities & Admin Overhead Auxiliary Funds Housing, Parking, Athletics, Bookstore, Rec Wellness, Univ Center, Food Srvs Restricted Funds: Gifts (30-accts) Sponsored Programs - Grants/Contracts (26-accts) Federal Financial Aid (26-accts) Service Areas: Chargeback to other funds for services (18-accts) Capital Funds (36- accts) State Funds 14-Accounts Also referred to as E&G: Educational & General budgets Designated Funds 19-Accounts Also referred to as Local funds 29-Accounts Must be 100% Self-Support; no subsidies from other funds

7. 7 $30.6 Mil $8.0 Mil

8. Status Quo Budgets E&G (14 accts) + 19 accounts funded with Designated Tuitions (i.e. 19-7) Status Quo Budgets BDL process begins before new funds for FY 2009-10 are known. The new University Strategic Resource Planning Council will make recommendations of the allocation of new state & local funds in May/June time frame. Therefore, the BDL process assumes no new money, i.e. ‘status quo’ budgets. Allocation of new funds will be updated by the Budget Office in coordination with affected areas following Council decisions in May and close of the Legislative session. Exception: Budgets funded by fees

9. 9 Budget Overview – Revenue Projections for Fee Funded Budget Groups Methodology: Revenues based on enrollment (SCH or student headcount) using the following assumptions:  Projections FY 2009-10 based on flat enrollment maintaining current levels of Fall 2008 and Spring 2009  Summer as our trailing semester projecting Summer 2010 equal to Summer 2008  Senior Budget Director will provide to fee administrators fee projections by March 2 nd  Any deviations to these projections will need to be discussed and approved by the Budget Director prior to completion of BDL, April 21 st

10. 10 Budget Overview – NACUBO Classifications All budgeted expenditures are classified according to functional purpose:  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)

11. 11 Budget Overview 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 once authorized.  Merit salary pay 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: Compensation reserves for merit may be established; however, rate is unknown at this time.

12. 12 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 (new)  Use sub-account 14 with appropriation code (2F) Longevity Pay  Budget Office will provide data by end of March  Use appropriation sub account with appropriation code (3D) Debt Service  Budget Office will provide preliminary data by March 2 nd  Use appropriation code (E2)  Identify transfer to as XX-XXXX-XXXX

13. 13 New Appropriation Codes / Sub-Accounts New Appropriation Code for Various Revenues  Estimated Income – Auxiliary Enterprises (IA)  Estimated Income – Educ. Activities and Net Sales/Svcs (IE)  Estimated Income – Gifts in Support of Operations (IO)  Estimated Income – Tuition & Fees (IT)  Estimated Income (I1) ** Refer to attachment for most commonly used appropriation codes** New sub-accounts for “holding” salary reserves:  Sub-account 08 – Reserve “Faculty Temporary Funding” (2C)  Sub-account 11 – Reserve “Staff Temporary Funding” (2M/2D)  No expenditures against the sub-account All budgets must balance – Revenues & Expenses  No unallocated amounts (i.e. do not use appropriation code 9R nor sub account -99)

14. BDL Training Budget Overview and BDL Preparation 1604 Campus - JPL 4.3.08 (Assembly Room) Monday, March 23 rd 9:00 – 11:00 a.m. Tuesday, March 24 th 1:00 – 3:00 p.m. 1604 Campus – BB 3.04.06 (Business Building) Friday, March 27 th 1:00 – 3:00 p.m. Downtown Campus - BV 2.134E (Library Classroom) Thursday, March 26 th 9:00 – 11:00 a.m. Hands On BDL Preparation 1604 Campus - HSS 2.02.02 Wednesday, April 1 st 9:00 – 12:00 noon Monday, April 6 th 9:00 – 12:00 noon Tuesday, April 7 th 1:00 – 4:00 p.m. Downtown Campus– BV 2.134E (Library Classroom) Thursday, Apr 2 nd 9:00 – 12:00 noon

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