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NON E & G
Status Quo Budget Checklist for Colleges and Departments
18, 19, and 29 Non-Student Fee Accounts
GENERAL:
___ Creators and reviewers check BHG command for documents status
___ PRINT working copy of BDL before making changes
___ Changes of more than plus or minus 10% in budget line items must be explained in the
NOTES or REMARKS (Section 7)
___ Use the NOTES or REMARKS (Section 7) to provide any information that would
reduce questions for budget reviewers SECTION 2 LINE-ITEMS: FACULTY SALARIES
___ No Faculty or Teaching related salaries are allowed on student fee related accounts SECTION 3 LINE-ITEMS: ADMIN & PROF SALARIES
___ Salaries at 04-05 current rates
___ Check Job Class Codes and Titles for accuracy
___ Verify Appointment Dates and Percent Time
___ Longevity should be budgeted as a separate line item (appropriation code 3D)
___ A&P salary reserves, an -09 sub-account should be added to the BDL document using the 2D (Reserve for Administrative Salaries) appropriation code SECTION 4 LINE-ITEMS: CLASSIFIED SALARIES
___ Salaries at 04-05 current rates
___ Check Job Class Codes and Titles for accuracy
___ Verify Appointment Dates and Percent Time
___ Longevity should be budgeted as a separate line item (appropriation code 3D)
___ Classified Staff funds should be reserved in the salary increase pool (9998) line. SECTION 5: ALL OTHER EXPENDITURES SUB-ACCTS FRINGE BENEFITS
___ Evaluate reasonableness based on actual to date, budgeted, OGA estimate, or use 32%
of all salaries for a starting point
___ Fringe Benefits Percent for Wages is a flat rate of 8.4%
___ Check to make sure fringe benefits are budgeted in 14 subaccount
___ If the Fringe Benefits line item includes fringe benefits for more than one kind of
salary, e.g.., A & P, Classified, and Wages, please itemize the amount for each
by using theX option. NON-FRINGE BENEFITS OTHER EXPENDITURES SUB-ACCTS
___ Update the Recommended Column Amount of Lump Sum Sub-accounts if applicable
OR Itemize changes using the X option SECTION 6: REVENUE SUB-ACCOUNTS INCOME:
___ Update income estimates if applicable
___ Verify that estimates of income are reasonable based on historical
trends and any rate
increases
___ Explain in NOTES or REMARKS (Section 7) if income budget increases/decreases
by 10% or more from prior year budgeted income TRANSFERS:
___ Adjust and/or add transfers within or outside the budget group
___ Verify From and To transfer amounts and accounts
___ If the account is funded via a transfer from: Administrative Charge for Designated
funds (19-0206-0695), ;Interest on Temporary Investments 19-0618-1094), Interest
on Temporary Investments-Auxiliary (29-7100-0094), Administrative Charge for
Auxiliary Enterprises (29-7120-0095), or Indirect Cost Recoveries Building &
Equipment Use Charge (19-0610-1096), the
transfer amounts should not increase from
prior year unless the department
has a memo of approval for an increase
___ For accounts subject to the 2.75% Administrative Fee, update transfers
to Administrative
Charges for Designated Funds (19-0206-0695) or Administrative
Charges for
Auxiliary Enterprises (29-7120-0095) to reflect changes to
expenditure estimates
___ No transfer to/from Non-Numeric accounts except for 36, 57, or 87 accounts
___ Transfer amounts to 36 Accounts for internal debt service and to 87-xxxx-xxxx for
external debt service
should be verified with Andy Gordon (agordon@austin.utexas.edu)
in the Budget Office.
___ All external debt service must be budgeted as a transfer to a “87” account
A schedule showing the amounts of this debt service by account
number will be available from Andy Gordon (agordon@austin.utexas.edu)
in the Budget Office. The amount budgeted should equal the amount on this schedule
Explain the use of any other amount in the NOTES or REMARKS BEGINNING BALANCES:
___ Any use of Beginning Balances to balance a budget must be explained
in the NOTES or REMARKS (Section 7)
___ Review Actual Ending Free Balance for prior fiscal year. Any balance that exceeds
10% of annual expenditures may be considered excessive and should be explained
in the NOTES or REMARKS (Section 7) SECTION 1: SUMMARY OF BUDGET GROUP
___ Summary of budget group total on cover sheet should not be negative SECTION 7: GENERAL BUDGET INFORMATION
___ Check Name and Title of Department Head and update if needed
___ Enter REMARKS that should travel with the document SECTION 8: RECONCILIATION
___ Reconciliation is not needed for 18, 19, and 29 Accounts OTHER:
___ VERify Budget from Cover Page
___ PRinT Document and Review Final Recommendations
___ APProve document (BCA required by creator for Academic budgets)
___ Check BHG command to ensure that all documents have been routed forward
