Page Section 1 General Announcements Definitions Budget Classes... 3

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1 THE UNIVERSITY OF TEXAS AT DALLAS BUDGET POLICY FY2013 (Last Revision: 03/12/2012: This document takes precedence over all previous Budget Policy statements.) Page Section 1 General Announcements Definitions Budget Classes... 3 Section 2 Budget Control General Policies Budget Transfers General Policies Budget Transfers Salaries and Wages Budget Journals Self-Supporting Activities Qualified Ependitures for Budgets By Fund Code... 9 Section 3 Position Control Faculty Positions Teaching Assistant (TA) Positions A&P, Classified, and Regular Wage Positions Work-Study/ Student Workers Employee Benefits Reallocations Position Number Management Section 4 Position Changes General Policies Reclassifications Promotions Lateral Transfers Equity Adjustments New Position: Increase to A&P, Classified & Regular Wage New Hires: Establishing Salary Rates for A&P, Classified, & Regular Wage Merit Increases for A&P, Classified & Regular Wage Positions Merit Increases for Faculty Positions Section 5 Annual Budget Development Budget Requirements Appendi A: Fund Code Table Appendi B: NACUBO Function Definitions... 31

2 THE UNIVERSITY OF TEXAS AT DALLAS BUDGET/HUMAN RESOURCES POLICY FY2013 (Last Revision: 03/12/2012: This document takes precedence over all previous Budget/Human Resources Policy statements.) SECTION 1 GENERAL 1.1 ANNOUNCEMENTS/REMINDERS Merit Increases for A&P, Classified, and Faculty positions - Merit increases for A&P, Classified, and Regular Wage employees are granted as a part of the annual University merit pay plan as approved by the President s Cabinet and implemented during the annual operating budget planning process Verification of Cost Center Changes Each year, there are cost center changes reflected in the Operating Budget. In September, Cost Center Managers should identify all unit FY13 budget cost center numbers before any transactions are posted (office supplies Staples, postage, and phones) The following funds must be epended by the end of the current fiscal year: Research Development Funds (fund codes 21210, 212A, 2220) Competitive Knowledge Funds (2121 and 212B) State Appropriations (21) Cost Center Function Epenses charged to a cost center should fall within the scope of the function assigned to the cost center. Reflecting the correct National Association of College and University Business Officers (NACUBO) function is important for the accurate financial reporting of University ependitures to the Board of Regents, sponsors, The Higher Education Coordinating Board, and the Legislative Budget Board. Refer to Appendi B for detailed definitions of NACUBO functions. Cost Center Managers should contact Accounting and Financial Reporting if the function on a cost center is incorrect or changes. 1.2 DEFINITIONS Budget Account Code: An account code used for budgeting purposes only. All budgets are assigned to a specific budget account code. All budget account codes start with A; for eample A5050 for wages or A5021 for faculty salary. Revenue and epense transactions are never posted to the budget account codes Budget Transfer: Form used to transfer budget between cost centers or between account codes. The electronic form is available within PeopleSoft Financials Budget Journal: Form used to increase or decrease the epense and revenue budget for a cost center. The electronic form is available within PeopleSoft Financials Intra/Interdepartmental Transfer (IDT): Form used to transfer revenues and ependitures from one cost center to another. The electronic form is available within Peoplesoft Financials. Contact the Office of Finance for instructions Cost Center: A defined pool or bucket of money that is assigned to a specific department, project, or employee. 2

3 1.2.6 Cost Center Request: Form used to request a new cost center. The electronic form is available within eprocurement Function: See NACUBO function Fund Balance: The available balance of funds from a revenue source Fund Code: Represents the source of revenue that funds a cost center. The fund code for a cost center can be found on the University s Chartfield Crosswalk within PeopleSoft Financials. For a listing of fund codes, see Appendi A Justification for Starting Compensation Rate: Form used during the completion of the job offer request paperwork to justify the requested starting rate for a new or transferring employee. The electronic form is available online under HRM forms: NACUBO Function: An epense classification to eplain the purpose for which the epense was incurred. Each cost center has one specific function tied to it. Function categories are established by the National Association of College and University Business Officers (NACUBO) to improve comparability of data reported by institutions of higher education. Definitions for the epense purposes are available on the Office of Finance website: Personnel Action Form (PAF): Form used to begin, change, or terminate an employee s assignment and/or position funding. The electronic form is available online under HRM forms: Position Allocation Notice (PAN): Memorandum issued by Human Resources Management reporting the outcome of a job audit. The PAN reports the new position title and salary grade Reallocation: Process of moving payroll epenses which have already occurred from one cost center to another Self-Supporting Activity: A self-supporting activity generates its own revenue and must operate within the revenue it generates. 1.3 BUDGET CLASSES Budget Classes by Fund Code (See Appendi A) Core University Budgets: Includes cost centers funded by the President s Council during budget development General University Budgets: Includes cost centers funded by state appropriations and mandatory student tuition and fees. State Appropriations (2) Designated Tuition (3000) Records Processing Fee (3100) Undergraduate Advising Fee (3102) Graduate Advising Fee (3103) Library Acquisition Fee (3105) Information Technology Fee (3107) Instructional Infrastructure Fee (3108) 3

4 Student Business Services Fee (3109) Application Fee (3200) Foreign Credential Fee (3201) Records Late/Reinstatement Fee (3219) Ecessive Hours (3236) Bursar Fees (3237) General Activities (3700) Athletic Program Fee (4000) Student Services Building Fee (4001) Transportation Fee (4002) Student Services Fee (4003) Medical Services Fee (4004) Recreation Facility Fee (4005) Student Union Fee (4006) Parking and Traffic (4301) Service Department Budgets: Includes cost centers that bill University departments for services provided. (Fund code 3920) Designated Budgets: Includes cost centers without eternal donor or grantor imposed restrictions that have been designated by the Board of Regents or management for specific purposes and which are not appropriated by the Teas Legislature. (Fund codes , ecept fund codes listed as part of the General University Budgets in and are not Service Budgets in ) Auiliary Budgets: Includes cost centers that account for services provided to students, faculty, staff, or the public for which a fee is charged that is directly related to although not necessarily equal to the cost of the services. (Fund codes , ecept fund codes listed as part of the General University Budgets in ) Gift/Endowment Budgets: Includes cost centers whose funds may be epended for current purposes or have eternal purpose restrictions imposed by a donor. (Fund codes ; ) Contract and Grant Budgets: Includes cost centers whose funds have eternal purpose restrictions imposed by a grantor. (Fund codes ) Plant Funds: Includes cost centers whose funds are set aside for major capital activities and projects. (Fund codes ) 4

5 SECTION 2 BUDGET CONTROL 2.1 GENERAL POLICIES Each Cost Center Manager is responsible for ensuring that all commitments and ependitures are within the limits of the related budget. No commitments or payments should be made without identification of adequate qualified funding Transactions for all cost centers are subject to the available budget balances Adequate cost center and budget pool balance must be in the funding cost center prior to the processing of requisitions, purchase vouchers, business epense reimbursements, travel vouchers, and travel advances by Procurement Adequate cost center and account balance must be in the funding cost center before any position change is posted by the Budget Office For all non-general University budget cost centers, adequate funding includes adequate provision for Fringe Benefit costs in the A5500 account Budget Office verifies availability of funds for all cost centers ecept Contracts & Grants Contract & Grant Accounting verifies availability of funds for positions funded from Contracts & Grants cost centers Payroll will not process requests for additional payments without adequate budget funding in the correct cost center and budget account or if the total cost center balance is deficit Eceptions may be made in etraordinary circumstances to be approved by the Budget Director or designee Student Information System items post without regard to budget funding. Cost Center Managers are epected to ensure that adequate funding is available to fulfill all scholarship, grant, and loan commitments Fund Balances Year-end budget balances in General University Budgets cost centers will revert to University reserves. (See Appendi A for fund code list) Year-end budget balances in non-general University budgets will close to the related general ledger cost center identified by the fund code. (See Appendi A for fund code list) Cost Center Deficit Policy: No deficit should eist on any operating cost center, ecept in etraordinary circumstances to be approved by the Budget Director or designee Budget deficits can be resolved by using a Budget Transfer to transfer in funds from another cost center using the same funding source, by using an IDT to 5

6 transfer epenses to a different cost center, or by using a PAF to change position funding to a different cost center In addition to the above, for self-supporting accounts, budget deficits can be resolved by using a Budget Journal to budget prior year funds or increase revenue. See Section Each unit is responsible for the resolution of its budget deficits. The President will review budget deficits in State and Designated Tuition cost centers at yearend. Unresolved budget deficits in these cost centers may be carried forward against the budget for the net fiscal year Fund Balance Deficit Policy: No deficit balance should eist in any fund balance, ecept in etraordinary circumstances to be approved by the Budget Director or designee During the last two weeks of September, Cost Center Managers should review the Fund Balance Transfer Overview in PeopleSoft Financials for deficits. If a deficit eists, the Cost Center Manager is epected to reduce the FY2013 ependiture budget to eliminate the estimated year-end deficit During October, Budget Office Analysts will initiate required Budget Journals for those units that fail to make the required adjustments described in Section No Budget Journals will be processed that will create a deficit fund balance There may be times that the available fund balance shows a deficit balance. This is acceptable as long as the revenue estimate is realistic, and actual ependitures do not eceed the ependiture budget In order to prevent creation of fund balance deficits, it is critical that budgeted revenues never eceed realistic epectations. If, after the budget is developed, additional information is available that indicates that the revenue estimate is not attainable, the Cost Center Manager should initiate a Budget Journal to adjust the revenue estimate accordingly. See Section If Cost Center Managers do not initiate appropriate adjustments to address deficits during the year, the Budget Director is authorized to direct Budget Office Analysts to initiate such adjustments. 2.2 BUDGET TRANSFERS GENERAL POLICIES Absence Mode: When the Cost Center Manager, Dean, or Vice President (or designee) is scheduled to be out the office, that person may choose to register Absence Mode. This allows the individual to select another person to authorize or approve budget transfer requests in his or her absence. When authority is delegated to another person for approval of Budget Transfers, the Cost Center Manager, Dean, or Vice President is still responsible Limitations on transfers between accounts funded by these groups: Budgets funded by this group: May only be transferred to: 6

7 State and Designated Tuition Cost Centers (fund codes & ) Research Development Funds (fund codes 2120, 212A, 2220) TARP/TATP Cost Centers (fund codes 2181, 2184, 2997) Budgets funded by this group: Special Item Cost Centers American Recovery and Reinvestment Funds (ARRA) (fund code 2912) Foreign Credential Fee (fund code 3201) Cost centers with fund codes & , with the eceptions below. May not be transferred out of the Research Development Funds cost center groups. Note: All budgeted Research Development funds must be epended by the end of the current FY. May not be transferred out of the TARP/TATP cost centers. (Call the Office of Sponsored Projects concerning questions about transfers within these cost centers) May only be transferred to: May not be transferred out of the Special Item cost center groups. Note: All budgeted Special Item funds must be epended by the end of the current FY May not be transferred out of the ARRA funds cost center groups. Cost centers with fund code 3201 Application Fee (fund code 3200) Cost centers with fund code 3200 Records Processing Fee (fund code Cost centers with fund code ) Bursar Fees (fund code 3237) Cost centers with fund code 3237 Library Acquisition Fee (fund code Cost centers with fund code ) Undergraduate Advising Fee (fund Cost centers with fund code 3102 code 3102) Records Late/Reinstatement Fee Cost centers with fund code 3219 (fund code 3219) Information Technology Fee (fund Cost centers with fund code 3107 code 3107) Infrastructure Fee (fund code 3108) Cost centers with fund code 3108 Graduate Advising Fee (fund code Cost centers with fund code ) Recreation Facility Fee (fund code Cost centers with fund code ) Student Union Fee (fund code 4006) Cost centers with fund code 4006 Student Services Fee (fund code Cost centers with fund code ) Medical Services Fee (fund code Cost centers with fund code ) Athletic Program Fee (fund code Cost centers with fund code ) Parking and Traffic Fee (fund code Cost centers with fund code ) Student Business Services Fee Cost centers with fund code 3109 (fund code 3109) 7

8 Student Fee accounts Cost centers with the same fund code Gift Accounts (fund code ) In compliance with donor restrictions General Activities Cost centers with fund code 3700 Indirect Cost Research Support Cost centers with fund code Termination Vacation/Sick Pay: Funding for vacation pay for terminating employees is paid from a central pool. A state-funded pool or student fee pool will be charged 0.7% of non-faculty salaries and wages in general operating budget cost centers to fund the central pool, and other cost centers will be charged 0.7% of their salaries and wages to fund the central pool. Charges will be recorded in account A BUDGET TRANSFERS SALARIES AND WAGES FACULTY SALARY BUDGETS (Accounts A5021, A5031, A5024) Funding must be in the appropriate cost center and account before any PAFs will be processed, ecept in etraordinary circumstances to be approved by the Budget Director or designee In some cases, benefit funding is required for new positions and the transfer of positions between sources. See Section Available budget in faculty salary accounts cannot be moved to non-faculty salary accounts, ecept with the permission of the Eecutive Vice President and Provost Available budget in faculty salary accounts CAN be moved to account A6300 Budget Epenses, with the eception noted in Section Available budget in faculty salary accounts can be moved between the various faculty salary accounts: A5021 Faculty, A5031 Teaching Assistants, A5021 Senior Lecturers, A5024 Lecturers Summer Teaching Budget cannot be moved to provide for costs of the regular academic terms, ecept as authorized specifically by the Eecutive Vice President and Provost Unepended faculty salary budgets will be available to the Schools to fund Summer Teaching costs A&P, CLASSIFIED, AND REGULAR WAGE BUDGETS (Accounts A5011, A5041, A5050) Funding must be in the appropriate cost center and account before any PAFs will be processed, ecept in etraordinary circumstances to be approved by the Budget Director or designee Available balances created by vacant A&P, classified, and regular wage positions cannot be moved to other positions unless the vacant position is eliminated. 8

9 With the eceptions listed below, available balance created by vacant A&P, Classified, and regular wage positions CAN be moved to account A6300 Budget Epenses Eceptions: Unused A&P and Classified Salaries in Administration, Student Affairs, Budget and Finance, Enrollment Management, and Information Resources cost centers that are funded by General University Budgets will be lapsed monthly to central savings pools identified by source to be allocated by the appropriate Vice President. A&P and Classified Salaries in these areas cannot be moved to account A6300 Budget Epenses, ecept in etraordinary circumstances to be approved by the Budget Director or designee If a position is reclassified between A&P, Classified, and Regular Wage, the related budget for the newly reclassified position can be transferred into the appropriate account Transfers from account A6300 Budget Epenses to fund increases in current A&P, Classified, and Regular Wage positions or new positions are permitted only under the following conditions: With the understanding, for non-academic units, that the Budget Transfer used to fund the increase is your agreement for reduction in baseline M&O funding for the net budget development cycle (permanent budget transfer), in an amount equal to the full annual cost of the new position or position increase, including benefits. 2.4 BUDGET JOURNALS - SELF-SUPPORTING ACTIVITIES Budgeted revenue estimates are epected to be realistic. If it is determined that any budgeted revenue estimate is overstated, the unit must reduce the budgeted revenue If the reduced revenue estimate would result in a deficit budgeted fund balance, the unit must make necessary reductions in operating costs so that the operations are budgeted within available funding If the budgeted revenue estimate is understated, the unit may increase the budgeted revenue. The reason for increased revenues must be documented. If this increase results in a budgeted fund surplus, the increased revenue may be used to increase the related operating budgets. 2.5 QUALIFIED EXPENDITURES FOR BUDGETS BY FUND CODE State Appropriations: The ependitures listed below are not allowable on cost centers funded by state appropriations (fund codes ): Food purchases, ecept for meal per diems associated with approved business travel. Alcohol purchases, which are never permitted with state funds even if associated with meals while on approved business travel. Epenses associated with holiday functions. Flowers and non-cash gifts. Employee achievement awards (length of service and retirement awards). 9

10 Memberships to country clubs or eclusive dining clubs. Charitable donations Designated Tuition and Fees: Alcohol purchases are not allowable on cost centers funded by student fees (fund codes and all student fee fund codes) Alcohol purchases are not allowed on any cost center that includes student fees Along with Designated Tuition, significant additional University resources are derived from five stipulated fees, the Instructional Infrastructure Fee, the Information Technology Fee, the Undergraduate Advising Fee, the Library Materials Fee and the Records Processing Fee. Unlike Designated Tuition funds, funds derived from these stipulated fees must be epended in accordance with the purposes for which the fees are charged. In particular, they cannot be epended directly for instruction Instructional Infrastructure Fee: Capital, Maintenance and Operation, and Personnel costs that support Instruction. (fund code 3108) Eamples of appropriate uses are provision of, furnishing, and maintaining of classrooms, provision (capital, M&O and staff support) of instructional equipment to faculty, and equipping, supplying, maintaining and staffing of instructional laboratories Inappropriate uses would include support of faculty research not directly tied to instruction, faculty salaries themselves, general departmental operations other than those described above, travel, and general University operations not directly tied to instruction Information Technology Fee: Capital, Maintenance and Operation, and Personnel costs related to information technology. (fund code 3107) Appropriate uses include essentially everything involved in the processing, transmitting and storing of bits or digits software, hardware, personnel charges necessary to maintain computers and networks, and the administration and operation of the Information Resources division Inappropriate uses include costs of academic department telephones, noninformation processing devices tied to computers, such as projectors Overlaps: There are obviously significant overlaps between the appropriate uses of funds from Instructional Infrastructure and Information Technology Fees, but also some significant mutually ecluded uses. For eample, instructional computer laboratories could be funded from either fee, as could faculty computers for use in instruction. However, laboratory chemicals for course instruction could only be funded from the Instructional Infrastructure fee, while the costs of maintaining the central campus network could only be funded from the Information Technology fee Records Processing Fee: Personnel, Capital, and Maintenance and Operation costs related to processing, distributing and storing academic records. (fund code 3100) Appropriate uses are essentially noted in the fee description, with the dominant offices supported by this fee being Records, Admissions, and Financial Aid, since these offices deal with student records. 10

11 Inappropriate uses would include costs of housing and maintaining the space involved in records processing and etending the concept of records too broadly, to include for eample, administrative correspondence or financial transactions not involving students Undergraduate Advising Fee: Personnel and some Maintenance and Operations costs of providing advisement to students on academic and career issues. (fund code 3102) Appropriate uses include all costs (other than housing and basic utilities) of providing advising on curricular planning, choices of major and electives, and post-graduation career choices. Appropriate personnel include professional advising staff and support staff, along with fractions of faculty and academic administration effort allocated to similar advising activities or supervision thereof Inappropriate uses would include direct instructional costs and costs of general operations of academic instructional units Library Materials Fee: Purchase of and subscription to library materials, including books, periodicals, media, and electronic resources, along with epenses of procuring and installing these materials. (fund code 3105) State Appropriations: The ependitures listed below are not allowable on cost centers funded by state appropriations (fund codes ) Food purchases, ecept for meal per diems associated with approved business travel. Alcohol purchases, which are never permitted with state funds even if associated with meals while on approved business travel. Epenses associated with holiday functions. Flowers and non-cash gifts. Employee achievement awards (length of service and retirement awards). Memberships to country clubs or eclusive dining clubs. Charitable donations. 11

12 SECTION 3 POSITION CONTROL 3.1 FACULTY POSITIONS The Eecutive Vice President and Provost is responsible for position control for Faculty positions, and will, therefore, provide any necessary instructions to Deans and others relative to additions of FTE to the Faculty Salary category Faculty must be appointed for the full nine-month term. This funding can be derived from multiple cost centers Appointments for less than nine months are permitted only if it is anticipated that the position will eist for that lesser portion of the year If a cost center is coded as Function Research (See Section ), faculty positions on that account should use Job Code A00612 for Research Scientist Faculty If a cost center is coded as Function Public Service, Academic Support, Student Services, or Instructional Support (See Section ), faculty positions on that account should use Job Code A00611 Administrative Assignment Faculty If a faculty member is to be funded in an advising fee cost center, the person should be given an eplicit advising assignment using the job code A Administrative Assignment Faculty Job Group H All lecturers hired after the final budget prep worksheets have been completed (in August before the fiscal year begins) must be approved by the Eecutive Vice President and Provost or designee FY2013 Lecturer Salary Minimum: $23, TEACHING ASSISTANT (TA) POSITIONS TAs must be appointed for nine months TAs will be budgeted in Designated Tuition TA cost centers rather than State cost centers All TAs hired after the final budget prep worksheets have been completed must be approved by the Eecutive Vice President and Provost or designee FY2013 Teaching Assistant Salary Minimum: $20, A&P, CLASSIFIED, AND REGULAR WAGE POSITIONS Persons appointed to A&P, Classified, and Regular Wage positions must be appointed for the full fiscal year. Position funding can include multiple cost centers Appointments for less than twelve months are permitted only if it is anticipated that the position will eist for that lesser portion of the year Cost Center Managers are to ensure that adequate funding is in the appropriate wage pool prior to allowing a student or other hourly worker to perform services. 12

13 3.3.4 Academic units require approval of the Eecutive Vice President and Provost to fill any vacant A&P and Classified position. The Search Plan for A&P positions and the Job Requisition for Classified positions must be signed by the Eecutive Vice President and Provost or designee before it can be processed. 3.4 WORK-STUDY / OTHER STUDENT WORKERS Work-study assignment start/end dates are determined by the Financial Aid Office and Career Center each year PAFs for work-study assignments must be routed through the Career Center before going to Human Resources Management Job Code S09996 must be used for work-study students Position funding should be split as follows: Federal Work-Study: 25% to the department s cost center and 75% to the federal work-study cost center. Community Service Work-Study: 100% to community work-study cost center After the work-study end date, a new PAF would be required if a student were to continue employment as non-workstudy funded 100% by the department For academic units, all PAFs related to student appointments eceeding $2,000 per semester should be routed to the Provost s Office for signature before Budget can process them. The Eecutive Vice President and Provost or designee must authorize the appointment before the student begins work Note: In the case of work-study the $2,000 per semester appointment referred to in Section refers to the position funding paid by the department, not the total work-study award. 3.5 EMPLOYEE BENEFITS State Cost Centers - Benefit budgets have been centralized for all cost centers funded from General University Budgets (See section ). During payroll distribution, benefits are charged to the state benefit budget pools General University Cost Centers - If adding a new position or transferring a position into cost centers funded by the following fees, a one-sided Budget Transfer should be prepared to transfer the cost of benefits to the central fee benefit cost center from the cost center funding the position. For salaries $90,000 or more, transfer 25% of the salary; for salaries under $90,000, transfer 30% of the salary. o Records Processing Fee (3100) o Undergraduate Advising Fee (3102) o Graduate Advising Fee (3103) o Library Acquisition Fee (3105) o Information Technology Fee (3107) o Instructional Infrastructure Fee (3108) o Student Business Services Fee (3109) o Application Fee (3200) o Foreign Credential Fee (3201) 13

14 o Records Late/Reinstatement Fee (3219) o Bursar Fees (3237) o Athletic Program Fee (4000) o Student Services Fee (4003) o Medical Services Fee (4004) o Recreation Facility Fee (4005) o Student Union Fee (4006) o Parking and Traffic (4301) Designated Tuition Teaching Assistant Cost Centers - Benefit costs for Teaching Assistants (TAs) paid from Designated Tuition TA cost centers are budgeted and funded centrally. Benefits for TAs assigned to other cost centers must be funded by the department Self-Supporting Cost Centers - For all non-general University budget cost centers, ecluding the eceptions listed above, benefit costs are budgeted and paid from the cost center paying the salary. 3.6 REALLOCATIONS Requirements: No reallocations of salaries involving State cost centers will be allowed. This includes moving costs both from and to State cost centers, ecept in etraordinary circumstances to be approved by the Budget Director Eceptions are allowed for persons paid with Teas Advanced Technology Program (TATP) and Teas Advanced Research Program (TARP) grants These eceptions must be processed within the two month period described in Section Salaries and wages cannot be paid from cost centers with fund code 9; therefore, individuals budgeted in those cost centers must be moved to a valid operating budget cost center with available funding prior to the related payroll deadline. Failure to move these positions to the appropriate cost center, along with required funding, and within the appropriate deadline will delay a payroll disbursement to the affected individual Frequency: Cost transfers for Contract and Grants occurring after 90 days of the original transaction and/or eceeding five percent (5%) of the annual award, must be approved by the VP for Budget and Finance and the Office of Sponsored Projects Reallocations of salary and wage ependitures may only be processed within two months of the current date, ecept in etraordinary circumstances to be approved by the Budget Director For eample: If today is March 1 st, then reallocations can only go back to January 1 st. 14

15 Year-end Limitation: Reallocation of July ependitures can be accepted only until August 15, and August payroll epenses cannot be reallocated. 3.7 POSITION NUMBER MANAGEMENT Positions that have been vacant for more than 12 consecutive months will be deactivated by Budget and Resource Planning Positions that have been reclassified will use the same position number New Position Numbers An approved New Position Request (NPR) form must be submitted to Budget and Resource Planning before any new positions numbers will be created with the eceptions noted in section A Position Allocation Notice (PAN) must be attached to all New Position Requests for Administrative and Professional job codes and Classified job codes New position numbers for job codes listed below will be created by Budget and Resource Planning when an approved Personnel Action Form (PAF) is received which has a blank position number. An NPR is not required Part-time Lecturers (job codes F0051 and F0050) Graduate Student Teaching Assistants (job code S00061) Graduate Student Research Assistants (job code S000634) Work-Study Students (job code S00996) Hourly Student Workers (job code S00997) 15

16 SECTION 4 POSITION CHANGES 4.1 GENERAL POLICIES All changes in personnel appointments and salaries require submission of the appropriate approved HRS forms by the established Payroll deadlines. Please see the Payroll website for the calendar: Funding must be provided before any actions resulting in a pay increase can be processed, ecept in etraordinary circumstances to be approved by the Budget Director or designee. See Section RECLASSIFICATION Definition: A reclassification is the change of a current position from one title to a different title Requirements: Reclassifications are appropriate when the essential duties and responsibilities of a position have markedly changed and must be supported by a job audit conducted by Human Resources Management (HRM) Approval: The Position Description Form (PDF) requesting a job audit must be approved by the appropriate Vice President, Eecutive Vice President and Provost, or Eecutive Director Frequency: Positions may not be submitted for audit more than one time within a 12 month period Timing of submissions: Reclassifications should be submitted to HRM during the annual operating budget development process to be effective in the net budget cycle Title Changes: If justified by the classification audit, HRM will authorize use of the appropriate job title via a Position Allocation Notice (PAN) Salary Changes: Subject to available funding, incumbents in reclassified positions will receive an increase to a salary within the first third of the new salary range commensurate with their job-related education, eperience, and skills, or a 3% increase in salary, whichever is higher. However, such employees may not receive more than the maimum rate of their assigned range. 4.3 PROMOTION Definition: A promotion is defined as the situation where an eisting employee is competitively selected as the most qualified candidate for an eisting vacant position Requirements: The vacant position must have been posted (internally posted vacancies satisfy this requirement) in accordance with current Human Resources Management (HRM) guidelines Written justification for the selection of the employee must be provided. 16

17 The current performance appraisal for the employee must be on file in HRM Approval: Promotions must be approved by the appropriate Vice President or Eecutive Vice President and Provost Frequency: The employee must have been employed by UT Dallas for at least si continuous months, and At least si months must have lapsed since the employee s last promotion, demotion, or equity adjustment Eception: Police cadets who graduated from the Police Academy in less than si months are eligible for reclassification, including a title change and rate change to the base salary for a Police Officer Salary Changes: Subject to available funding, classified employees who are promoted to another classified position will receive an increase to a salary within the first third of the new salary range commensurate with their job-related education, eperience, and skills, or a 3% increase in salary, whichever is higher. However, such employees may not receive more than the maimum rate of their assigned range. 4.4 LATERAL TRANSFER Definition: A lateral transfer is a change-in-duty assignment of an UT Dallas employee that moves the employee to a classified title in the same salary range of their previous assignment. This applies to transfers within a department and transfers to another department Salary Changes: The salary can be increased, it can remain the same, or it can decrease within the salary range. If an increase is provided, it can be no more than 3% above the pre-transfer salary and cannot eceed the maimum rate of their assigned range. 4.5 EQUITY ADJUSTMENT Definition: An equity adjustment is a change in pay rate based on internal salary parity, eternal labor market parity, or as a counteroffer to a written job offer Approval: Any request for an equity adjustment outside the regular budget process must include a written justification and be recommended by the appropriate Vice President, Eecutive Vice President and Provost, Eecutive Director, or President Approved eceptions will be included on a monthly report of salary increases provided to the President by the Budget Office Frequency: Equity adjustments will be addressed during the annual budget process to be effective at the beginning of the new fiscal year During the year, counteroffer equity adjustments may be authorized if: 17

18 The counteroffer is approved in writing by the appropriate Vice President, Eecutive Vice President and Provost, or President A copy of the written job offer and justification for the specific amount of equity adjustment is attached to the Personnel Action Form (PAF). 4.6 NEW POSITION: INCREASE TO A&P, CLASSIFIED, AND REGULAR WAGE FTE Approval: New positions must be approved by the appropriate Vice President or Eecutive Vice President and Provost Eception: Callier Center is eempt from this requirement Movement of positions from other funding sources to accounts funded by General University Budgets (see Section ) is considered increases in FTE, and this provision applies Approved new positions in General University Budgets will be included on a monthly report of new positions provided to the President by the Budget Office Frequency: New positions should be added during the annual operating budget development process Eception: Positions added outside the annual operating budget development process may be approved by the appropriate Vice President, Eecutive Vice and Provost, or the President Title: HRM will authorize use of the appropriate job title via a Position Allocation Notice (PAN). 4.7 NEW HIRES: ESTABLISHING SALARY RATES FOR A&P, CLASSIFIED, AND REGULAR WAGE POSITIONS Salary ranges for Classified and A&P positions require the approval of the Assistant VP for Human Resources Management. For Classified positions, a Justification for Starting Compensation Rate form should be attached to the job offer paperwork Salary Rates for New Classified Staff Within the first third: Subject to availability of funding, administrative unit heads may approve the hiring of classified employees within the first third of the classified salary range. Unit heads should use the following standards when eercising this responsibility: Applicants whose job related education, eperience and skills match the minimum requirements stated in the job description should start at the range minimum Applicants whose job related education, eperience and skills eceed the minimum requirements stated in the job description may be started at a commensurately higher salary within the first third of the range. 18

19 Within the second third: Subject to available funding, administrative unit heads may recommend to the Assistant VP for Human Resources Management and the appropriate Vice President, Eecutive Vice President and Provost, or Eecutive Director the hiring of classified employees within the second third of the classified salary range. Unit heads should use the following standards when eercising this responsibility: The applicant has job related education, eperience and skills markedly superior to the minimum requirements stated in the job description, and The applicant should possess education, skills, and eperience equivalent to those of individuals in similar positions who are midcareer, or An unusual market condition has put a special premium on the particular knowledge and skills required by the job Unit heads should use the Justification for Starting Compensation Rate form, available from Human Resources, to obtain approvals for the recommended starting rate Within the upper third: Subject to availability of funding, administrative unit heads may recommend to the Assistant VP for Human Resources Management and the appropriate Vice President, Eecutive Vice President and Provost, or Eecutive Director the hiring of classified employees within the upper third of the classified salary range. Unit heads should use the following standards when eercising this responsibility: Such recommendations to hire above the market rate must be based on unusual circumstances and thoroughly justified Unit heads should use the Justification for Starting Compensation Rate form, available from Human Resources, to obtain approvals for the recommended starting rate Salary Rates for New or Promoted A&P Staff The salary of a new Administrative and Professional position or an increase for an employee promoted to an Administrative and Professional position shall be established in consultation with the Assistant VP for Human Resources Management and the appropriate Vice President, Eecutive Vice President and Provost, or Eecutive Director. 4.8 MERIT INCREASES FOR A&P, CLASSIFIED, AND REGULAR WAGE POSITIONS Definition: A merit increase is a performance-based salary increase granted to an employee whose performance and productivity is consistently above that normally epected and required Requirements: The current performance appraisal for the employee must be on file in Human Resources Management (HRM) Approval: Merit increases must be approved by the appropriate Vice President, Eecutive Vice President and Provost, or Eecutive Director Frequency: 19

20 Merit increases for A&P, Classified, and Regular Wage employees are granted as a part of the annual University merit pay plan as approved by the President s Cabinet and implemented during the annual operating budget planning process No merit increases for these groups will be authorized outside the annual University merit pay plan Merit increases may be granted only if the employee has been employed by the University in that position for at least si continuous months before the effective date of the increase, and The effective date of the increase must be at least si months after the employee s last promotion, transfer, or merit salary increase See Equity Adjustments in section 4.5 concerning requests for pay increases as a counteroffer. 4.9 MERIT INCREASES FOR FACULTY POSITIONS Definition: Merit increases for faculty are based on job performance and are granted as a part of the annual University merit pay plan as approved President s Cabinet and implemented during the annual operating budget planning process Frequency: No merit increases for these groups will be authorized outside the annual university merit pay plan Merit increases may be granted only if the employee has been employed by the University in that position for at least si continuous months before the effective date of the increase, and The effective date of the increase must be at least si months after the employee s last promotion, transfer, or merit salary increase. 20

21 SECTION 5 ANNUAL BUDGET DEVELOPMENT 5.1 Budget Requirements Revenue Cost Centers: A justification must be submitted for any revenue projection that increases by 25% or more from the previous year s actual revenue Service Centers: Any service center (fund code 3920) must have a rate study approved by Financial Accounting and Reporting before the annual budget will be approved and uploaded by Budget and Resource Planning. The rate study must be renewed each year Salaries for all active employees must be budgeted during the budget process with the eceptions listed below: Employees who have submitted written notification of their intent to resign prior to the start of the fiscal year being budgeted Graduate Student Research and Teaching Assistants (RA or TA) who have ehausted the ten semester cap for being an RA or TA Part-time lecturers who are not scheduled to teach in the fall semester for the fiscal year being budgeted Salaries for positions which have been approved and are intended to be filled for the fiscal year being budgeted should be listed on the department s budget submission Cost centers which have a zero fund balance and zero activity projected for the following year will be deactivated. 21

22 APPENDIX A: FUND CODE TABLE Fund Code Fund Desc Core General University Service Desig Auiliary Gift/ Endow Contract & Grant Plant Funds 2000 EDUCATION GENERAL 2002 EDUCATION GENERAL 1_1 200A CS EDUCATION GENERAL F1 APPROPRIATED 2100 REVENUE 2101 F1 OPERATIONS SUPPORT F1 TEACHING EXPERIENCE 2102 SUPP 2103 INACTIVE 2104 F1 WORKERS COMPENSATION INS 2105 F1 UNEMPLOYMENT COMP INS 2106 F1 TEXAS PUBLIC EDUCATION TPEG 2108 F1 E&G SPACE SUPPORT 2109 F1 TUITION REV BOND RETRMNT 210A CS APPROPRIATED REVENUE 210B F1 OPERATIONS SUPPORT F1 CENTER FOR APPLIED 2110 BIOLOGY 2112 F1 NANOTECHNOLOGY 2114 F1 MIDDLE SCHOOL BRAIN YEARS 2116 F1 ACADEMIC BRIDGE PROGRAM 2117 F1 CTR FOR VALUES MED & TECH 2118 F1 INSTITUTIONAL ENHANCEMENT 2119 F1 SCIENCE ENGINEERING MATH 2120 F1 RESEARCH DEVELOPMENT FUND 2121 COMPETITIVE KNOWLEDGE F1 RESEARCH 212A DEVELOPMENT FUND 212B COMPETITIVE KNOWLEDGE 2150 F1 OASI 2151 F1 OPTIONAL RETIREMENT PROG 2152 F1 STAFF GROUP INSURANCE PREM 2153 F1 TEACHERS RETIREMENT SYSTEM 2154 F1 OPTIONAL RETIREMENT REVENUE 2155 F1 STAFF GROUP INSURANCE PREMI 2180 F1 COLLEGE WORK STUDY 2181 F1 ADVANCED RESEARCH (TARP) F1 UNIVERSITY RESEARCH 2182 FUND 22

23 Fund Code Fund Desc Core General University Service Desig Auiliary Gift/ Endow Contract & Grant Plant Funds 2183 F1 HIGHER ED INCENTIVE FUNDING 2184 F1 TARP REVENUE F2 FUNDS IN STATE 2200 TREASURY 2201 F2 OPERATIONS SUPPORT 2202 F2 TEACHING EXPERIENCE SUPP 2203 F2 FUNDS IN STATE TREAS 1 TO F2 WORKERS COMPENSATION INS 2205 F2 UNEMPLOYMENT COMP INS 2206 F2 TEXAS PUBLIC EDUCATION TPEG 2208 F2 E&G SPACE SUPPORT 2209 F2 TUITION REV BOND RETRMNT 220A CS F2 FUNDS IN STATE TREASURY 220B F2 OPERATIONS SUPPORT 2210 F2 FUNDS IN STATE TREASURY F2 CENTER FOR APPLIED BIOLOGY 2213 F2 NANOTECHNOLOGY 2215 F2 MIDDLE SCHOOL BRAIN YEARS 2216 F2 ACADEMIC BRIDGE PROGRAM 2217 F2 CTR FOR VALUES MED & TECH 2218 F2 INSTITUTIONAL ENHANCEMENT 2219 F2 SCIENCE ENGINEERING MATH 2220 F2 RESEARCH DEVELOPMENT FUND 2236 F2 EXCESSIVE HOURS 2250 F2 OASI 2251 F2 OPTIONAL RETIREMENT PROG 2252 F2 STAFF GROUP INSURANCE PREM 2253 F2 TEACHER RETIREMNT SYSTEM 2830 F7999 DESIGNATED OPS SUPPORT 2831 F7999 DESIGNATED E&G SPACE SUP 283A CS F7999 DESIGNATED OPS SUPPRT 2900 F7999 ORGANIZED ACTIVITIES 2901 F7999 OASI 2902 F7999 WORKERS COMP WCI 2903 F7999 PREMIUM SHARING GIP 23

24 Fund Code Fund Desc Core General University Service Desig Auiliary Gift/ Endow Contract & Grant Plant Funds F7999 TEACHERS RETIREMENT SYST F7999 UNEMP COMP INS UCI 5TH YEAR ACCOUNTING SCHOLARSHI 2907 B-ON-TIME 2908 LICENSE PLATE SCHOLARSHIP PGM 2909 AFRICAN AMERICAN MUSEUM 2910 TEXAS GRANT TECH WORKFORCE 2911 DEVELOPMENT 2912 ARRA FUNDING 2913 ORP DIFFERENTIAL 2914 ORP 2% SUPPLEMENT 2915 BENEFIT CLEARING 2916 Payroll Benefits Fund Payroll Benefits Fund BENEFITS TRFRD OUT 2919 BEN TRFD OUT CALLIER 2920 TRS PROPORTIONALITY 2921 F1 BEN PROPORTIONALITY 2922 Payroll Benefits Fund PAYROLL WITHHOLDINGS 2924 STAFF BENEFITS WITHHOLDINGS TH YEAR ACCT SCHOLAR REVENUE 2926 LICENSE PLATE SCHOLAR REVENUE 2927 TEXAS GRANT REVENUE 2928 ARRA FUNDING WORKERS COMPENSATION INS 2931 OTHER APPROPRIATED REVENUE 2932 STATE PASS THRU FROM THECB 2941 ACADEMIC BRIDGE PROGRAM - ARRA 2944 HIGHER ED INCENTIVE FUNDING COLLEGE WORK STUDY 2951 COLLEGE WORK STUDY F7999 ORGANIZED ACT CBH 2961 F7999 ORGANIZED ACT BBS 2979 DEPOSITS CLEARING 2980 PAYROLL CLEARING 2981 HRMS PAYROLL CLEARING 2989 OTHER INCOME 2990 E&G FINANCIAL RPTG 24

25 Fund Code Fund Desc Core General University Service Desig Auiliary Gift/ Endow Contract & Grant Plant Funds 2991 A/R STUDENTS 2992 STUDENT THIRD PARTY 2993 EXEMPTIONS 2994 WAIVERS PREPAID TRVL EXPENSE 2995 CLEARING 2996 ORP 6% Fund 7999 TARP/TATP Benefits Fund UCI Fund 0001 E&G STD RCV 2999 CONVERSION 3000 DESIGNATED TUITION DESIGNATED TUITION 1 TO TAX AND BENEFIT CLEARING 300A CS DESIGNATED TUITION 3010 UG R DESIGNATED TUIT SET ASIDE 3011 GR R DESIGNATED TUIT SET ASIDE 3020 DESIG TUIT BE ON TIME SETASIDE 3021 B ON TIME AWARDS 3099 Credit Card Clearing RECORDS PROCESSING 3100 FEE 3101 UTILITY FEE 3102 UG ADVISING FEE 3103 GR ADVISING FEE SPECIAL ADVISING FEE 3104 BBS 3105 UG LIBRARY ACQUISITION 3106 GR INTERNATIONAL EDUCATION FEE UG INFORMATION 3107 TECHNOLOGY FEE GR INSTRUCTIONAL 3108 INFRASTRUCTUR STUDENT BUSINESS 3109 SERVICES 310A CS STUDENT FEES UG INFORMATION 310H TECHNOLOGY FEE 3112 UG ADVISING FEE 1 TO UG LIBRARY ACQUISITION 1 TO UG INFORMATION TECH FEE 1 TO GR INSTRUCT INFRASTR 1 TO 1 APPLICATION FEE 3200 DOMESTIC 3201 APPLICATION FEE FOREIGN 25