Funds appropriated by the legislature or other law to be used for a specific purpose as set forth by a grant or

Transcription

1 E&G Funds General Revenue expenses for student housing, intercollegiate athletics, or other auxiliary operations Regulation 11A (Appropriations) Funds appropriated by the legislature through the General Appropriations Act for the operation of an institution GAA of higher education; expenses on 11A funds are limited institutionally to salary and benefits only 11B (Special Line Items) Funds appropriated by the legislature through the General Appropriations Act for the operation of an institution of higher education; expenses in allowable budget pools must be used for the specific strategy for which GAA, TEC (Core Research) the funds were appropriated 11E (State Pass Throughs) Funds appropriated by the legislature or other law to be used for a specific purpose as set forth by a grant or contract with ather state agency; expenses in allowable budget pools must be used for the specific purpose for which the funds were appropriated varies each individual program 11M (Matching Funds) Funds committed by the institution to fund a portion of the total cost of an externally sponsored project; TTU OP and regulations governing the source of funds and allowable sources include 11A and 11B Dedicated Revenue expenses for student housing, intercollegiate athletics, or other auxiliary operations Regulation 12A (Statutory Tuition) Statutory portion of overall tuition as reequired by the State; expenses on 12A funds (except child care fund 12A008) are limited institutionally to salary and benefits only TEC C (State Pass Throughs) Funds appropriated by the legislature or other law to be used for a specific purpose as set forth by a grant or contract with ather state agency; expenses in allowable budget pools must be used for the specific varies each individual program purpose for which the funds were appropriated 12D (State Pass Throughs-NHARP) Funds appropriated by the legislature or other law to be used for a specific purpose as set forth by a grant or contract with ather state agency; expenses in allowable budget pools must be used for the specific purpose for which the funds were appropriated varies each individual program 12M (Matching Funds) Funds committed by the institution to fund a portion of the total cost of an externally sponsored project; TTU OP 65.07, TEC , and regulations governing the allowable source 12A related sponsored project 13 (HEAF) Funds provided by the State to support capital construction and equipment needs of an institution of higher education; expenses limited to this specific purpose only TEC M (Matching Funds) HEAF funds committed by the institution to fund a portion of the total cost of an externally sponsored project TTU OP 65.07, TEC , and regulations governing 14 (NRUF) Funds provided by the State to support educational and general activities that promote increased capacity at the institution; expenses in allowable budget pools must be used in activities only TEC M (Matching Funds) NRUF funds committed by the institution to fund a portion of the total cost of an externally sponsored project TTU OP 65.07, TEC , and regulations governing Tuition & Fees Regulation 15 (Scholarships) Funds set aside from tuition and fee revenue that are designated internally for scholarships varies original source of funds 16A (Designated Tuition) Tuition above statutory amounts at rates set by the governing board for the effective operation of the institution TEC , TTU Global Fee Document 16B (Academic Fees) 16C (ADIA) 16D (Special Instruction) 16E (Other Fees) 16F (Extended Study) 16G (Workshops/Seminars) Fees as authorized by the State to cover the institutional cost of materials and services for which the reflective fee is such as the library, information techlogy, and advising; expenses in allowable budget pools must be used for the specific purpose for which the fee was Fees as authorized by the State to cover an academic department's instructional activities of the classroom; expenses in allowable budget pools must be used for the specific purpose for which the fee was TEC , (incidental fees), TTU Global Fee Document TEC , (incidental fees), TTU Global Fee Document, TTU OP Fees as authorized by the State to cover the extraordinary cost of materials and services for conducting TEC , (incidental fees), TTU Global Fee Document, a specific course/section; expenses in allowable budget pools must be used for the specific purpose for TTU OP which the fee was Fees as authorized by the State to cover the cost of student services such as recreational activities, health and medical services, transportation, etc.; expenses in allowable budget pools must be used for the TEC (student services fee), TTU Global Fee Document specific purpose for which the fee was Fees as authorized by the State to cover the institutional cost of providing online, distance education courses; expenses in allowable budget pools must be used for the specific purpose for which the fee was TEC , (incidental fees), TTU Global Fee Document Revenue to cover the institutional costs of providing instructional workshop and seminars on campus; expenses in allowable budget pools must be used for the specific purpose for which the fee was Designated Funds 16H (Program Fee) 16K (Differential Tuition) 16M (Matching Funds) Other Dedicated 17A (Service Centers) 17B (Service Center Reserve) 17C (Shared Services) 17M (Matching Funds) 18A (Other Designated) 18B (Indirect Cost Recovery) Revenue to cover the institutional costs of providing specific academic programs such as Study Abroad and the MBA and Personal Financial Planning executive-style programs; expenses in allowable budget pools must be used for the specific purpose for which the fee was Tuition above statutory amounts at rates set by the governing board for the effective operation of the institution Tuition and fee revenue committed by the institution to fund a portion of the total cost of an externally sponsored project; allowable sources include 16A and 16K Revenue generated by operating units providing goods or services predominantly to other internal departments at the university; includes large institutional services such as physical plant, communication, and mail services as well as academic service centers governed by federal cost principles; expenses in allowable budget pools must incurred directly in providing the good/service TEC , (incidental fees), TTU Global Fee Document TEC , TTU Global Fee Document TTU OP 65.07, TTU Global Fee Document, TEC , and regulations governing Regulation 2 CFR Part 200 (academic service centers), TTU OP (academic service centers) Funds set aside from academic service center revenue to be used for capital equipment replacement costs in accordance with federal cost principles 3 CFR Part 200 (academic service centers), TTU OP (academic service centers) Funds established to account for the costs of system level "shared service" departments and the reimbursement of those costs from component institutions Annual budget s between TTUSA and components Shared service salaries committed by the institution to fund a portion of the total cost of an externally TTU OP and regulations governing the source of funds and sponsored project; allowable sources include 17C related sponsored project Institutional funds generated from activities t specifically set forth in any other designated fund class Facilities and Administrative (F&A) revenue generated from externally-funded sponsored projects, rates of which are negotiated and approved by the federal government and set forth in the sponsored project ; TEC , TTU OP 65.01, Annual Allocation Memo (VPR) expenses in allowable budget pools but be spent on activities 18C (Administrative Service Charge) 18D (Education Related Business Activity, EBA) 18E (Texas Research Incentive Program) 18F (Grant and Contract Residuals) 18M (Matching Funds) 18R (Sponsorships) Administrative service charge from the operations of auxiliary enterprises () and education-related TTU OP business activities (18D) to fund the cost of centrally-provided institutional support services Revenue generated from the operations of activities that are established primarily to provide instructional and/or laboratory experience for students but also incidentally create goods and services; expenses in TTU OP allowable budget pools must incurred directly in providing the good/service Funds provided by the state legislature as "matching" funds for gifts and endowments received by the institution to enhance activities; expenses in allowable budget pools must comply with any TEC placed by the dor in the original gift/endowment Unspent funds upon the closeout of a fixed price sponsored project that must be spent for purposes TTU OP by the college or department Institutional funds committed by the institution to fund a portion of the total cost of an externally sponsored project; allowable sources include any 18 fund. Financial or other support provided by an external party in support of one or more activities, events, or programs in which the sponsor receives ackwledgement, endorsement, and/or some level of return benefit Funds established to account for the medical self-insurance plan for HSC Lubbock and El Paso (S Chart Only) TTU OP and regulations governing the source of funds and sponsorship 18S (Self Insurance Administrative Funds-System) 18T (Temporary Salaries) Funds dedicated for temporary use for faculty and staff salaries for anticipated sponsored projects that have t Annual Operating Budget Memo (CFO) yet been executed and established in the financial system 18V (Revenue Agreements) Revenue received from formal s (excluding sponsored projects and gifts) revenue 18Z (Collaborative Research Initiative) Funding awarded by TTUSA to component institutions for collaborative projects; expenses in allowable budget pools must comply with the "" and budget and budget

2 7A0 Professional Fees Budget Pool 71A Professional Fees Local 7E0 Cost of Goods Sold with with with with with Appropriated Funds consulting, PR, fund raising or lobbying t, audit services require SAO approval and legal travel for n-employees (other than prospective ones), students, and exceptions/overages t travel for n-employees (other than prospective ones), students, and exceptions/overages t n-office consummables (including breakroom supplies, products) and flowers/plants/floral arrangements t limited to expenses incurred for E&G buildings only with with E&G Funds 13 HEAF limited to equipment with life > 1 year limited to maintenance and warranty s with initial equipment purchases with with with with with 14 NRUF consulting, PR, fund raising or lobbying t, audit services require SAO approval and legal services require AG approval travel for n-employees (other than prospective ones), students, and exceptions/overages t travel for n-employees (other than prospective ones), students, and exceptions/overages t n-office consummables (including breakroom supplies, bottled water, tea, and related products) and flowers/plants/floral arrangements t limited to expenses incurred to support with limited to meetings/conferences/exams when state facilities inadequate with limited to meetings/conferences/exams when state facilities inadequate and space needed in activities with equipment only; construction t with accounts t are 7J0040 animals; 7J0050/59/70 software; and 7J0200/10 patents, copyrights, trademarks with equipment only; construction t 7P0, 7P1 Scholarships with with with with with registration, insurance, and license fees (when related to TTU function and TTU receives benefit) allowable; all other expenses remaining in this budget pool are unallowable must be approved by Procurement and excludes memberships in organizations that hire lobbyists awards/prizes limited to $100/employee for longevity and retirement and $50/employee for volunteer work; charitable contributions unallowable unallowable are: advertising when publicizing officers/employees, participant payments are on 11E/12C/12D only) t on 11A/11B/12A; on 11E/12C/12D with must be approved by Procurement and excludes memberships in organizations that hire lobbyists

3 Budget Pool 15 16A, 16K Tuition 16B-16F Student Fees Designated Funds 16G Workshop/Seminar 16H Program Fee 7A0 Professional Fees with lobbying t ; legal with lobbying t ; legal with lobbying t ; legal 7A1 Professional Fees with lobbying t ; legal with lobbying t ; legal with lobbying t ; legal 7E0 Cost of Goods Sold with with travel exceptions/overages t travel exceptions/overages t with with with with with with with with n-office consummables products) and flowers/plants/floral arrangements t with n-office consummables products) and flowers/plants/floral arrangements t with with n-office consummables products) and flowers/plants/floral arrangements t with prior approval from CFO with equipment only; construction t with equipment only; construction t with construction projects require prior approval from CFO 7P0, 7P1 Scholarships with with charitable expenses unallowable with with charitable expenses and awards/prizes unallowable with with charitable expenses and awards/prizes unallowable with with charitable expenses unallowable

4 Budget Pool 17B Equipment Replacement 18T Temporary Salary 7A0 Professional Fees with PR, fund raising or lobbying t on academic with service centers PR, fund raising or lobbying t 7A1 Professional Fees with PR, fund raising or lobbying t on academic with service centers PR, fund raising or lobbying t with first class airfare t on academic service centers with first class airfare t on academic service centers with academic service centers must use U.S. flag carrier unless allowable exception(s) met with office furniture t 7E0 Cost of Goods Sold with t on academic service centers with with office furniture and building revations t t on academic service centers with t on academic service centers license fees t when unrelated to with TTU function and/or when TTU receives benefit with social and civic membership dues t on academic service centers with charitable contributions t on academic service centers with with 17A Service Centers see F&E matrix; t on academic service centers fines/penalties, athletic-related expenses, bad debt, and property taxes t on academic service centers with Designated Funds 17C Shared Services see F&E matrix with with see F&E matrix fines/penalties, athletic-related expenses, bad debt, and property taxes t 7P0, 7P1 Scholarships 18B TRIP all other 18's with 18D only with see F&E matrix

5 7A0 Professional Fees Budget Pool 71A Professional Fees Local with with with with with PR, fund raising or lobbying t PR, fund raising or lobbying t first class airfare t first class airfare t must use U.S. flag carrier on federal projects unless allowable exception(s) met 25 Scholarships 28A Other 7E0 Cost of Goods Sold with requries prior approval from sponsoring agency and Accounting Services 7P0, 7P1 Scholarships 21, 22 Federal & State Sponsored Projects with with with with with social and civic membership dues t charitable contributions t fines/penalties, athleticrelated expenses, bad debt, and property taxes un allowable only on training grants 23 Private Sponsored Projects with with with with social and civic membership dues t charitable contributions t fines/penalties, athleticrelated expenses, bad debt, and property taxes un Restricted 24 Gifts & Endowment Earnings with with with with with with with with with with with 28P Program Income PR, fund raising or lobbying t on federal projects PR, fund raising or lobbying t on federal projects first class airfare t on federal projects first class airfare t on federal projects must use U.S. flag carrier on federal projects unless allowable exception(s) met social and civic membership dues t charitable contributions t fines/penalties, athletic-related expenses, bad debt, and property taxes un allowable only on training grants 28R Sponsorships with see F&E matrix

6 7A0 Professional Fees Budget Pool 71A Professional Fees Local with with with Student Fees lobbying t ; legal services require AG approval lobbying t ; legal services require n-office consummables products) and flowers/plants/floral arrangements t Auxiliary & Agency Auxiliaries 7E0 Cost of Goods Sold with charitable expenses unallowable with with with 7P0, 7P1 Scholarships 81 Agencies Texas Tech Foundation, Inc. AG approval

7 Food and Entertainment Expenses Account Code 16A, 16K 16B-F 16G 16H 17A, 17C (n-academic) 17A (Academic) 18A 18B, 18F 18C 18D 18E 18R 18S 18V 18Z 21, P 28R Student Fees Auxiliaries Alcohol sales and service 7N4002 7N4003 Alumni activities Annual appreciation event 7N4003 Bottled water, tea, coffee for departmental consumption 7N4000 7N4006 if fee only source of operating revenue Bottled water, tea, coffee for official function 7N4000 7N4006 Departmental business meals (including one n-ttus employee) Commencements/ Convocations Conference expenses (including food and entertainment) 7N4000 7N4002 Dor fundraising event Entertainment expenses (dors) 7N4001 EXCEPTIONS: Expenditures that exceed the per person limit or other exception 7N4002 7N4003 Galas/Receptions for fundraising and external relations Meals associated with faculty and staff training 7N4003 Receptions recognizing distinguished guests and horing employee achievements Recruiting event for students 7N4009 Retirement event for employee 7N4001 Retreats and faculty/staff development 7N4003 Student trainings, meetings, events, and promotions Supports the academic purpose of the class 7N4003 NOTE: IF THE FUND TYPE/CLASS IS NOT LISTEED, FOOD AND ENTERTAINMENT IS NOT PERMITTED UNDER ANY CIRCUMSTANCES ALLOWABILITY AND/OR RESTRICTIONS ON ALL OTHER FUND TYPES/CLASSES ARE NOTED ABOVE.