Policy BT03 BUDGET REGULATIONS FOR PERSONAL SERVICES

Policy Steward:  University Budget Officer

Contents:

  • Purpose
  • Governing Principle
  • Permanently Budgeted Positions
  • Transfers from Wages or Departmental Allotment for Salary Increases or New Positions
  • Excess Salary Payments
  • Fixed-Term Multi-Year Academic Appointments
  • Fixed-Term Appointments
  • Graduate Assistantships
  • Further Information

  • PURPOSE:

    To present the University regulations governing the budgeting of salaries and wages.

    GOVERNING PRINCIPLE:

    The fundamental principle of the salary portion of the Personal Services section of the budget is position management. With position management each position of a standing or a fixed term multi-year nature is provided for and is shown in the budget at the annual salary rate, regardless of the actual amount payable to each employee during the year. Thus, a change in salary, an anticipated retirement, or the creation of a new position during the year requires budget provisions for the total annual salary on a permanent basis, regardless of the amount to be expended from the budget for the position during the current year.

    PERMANENTLY BUDGETED POSITIONS:

    Authorized positions are arranged in the departmental budgets by payroll classification by numerical identification as follows:

    Payroll classifications of standing and fixed term multi-year positions remain permanently in existing budgets so long as the nature and duties of the position are unchanged. A reclassification of a position authorized by the Office of Human Resources during the year requires a budget amendment to reflect a change in the permanent budget.

    TRANSFERS FROM WAGES OR DEPARTMENTAL ALLOTMENT FOR SALARY INCREASES OR NEW POSITIONS:

    If wages or departmental allotment provisions are reduced during the year to provide for a new position, or for an increase in an existing position, the portion of the annual salary applicable to the period preceding the effective date may be restored on a temporary basis to the budget which was reduced at that time (see Policy BT04).

    EXCESS SALARY PAYMENTS:

    If it is necessary to overlap appointments in the process of replacing a person, the additional budget requirement must be provided on a temporary basis to cover the amount of salary overlap. Maximum periods of overlap will be determined by the Office of Human Resources (see Policy HR67).

    Any unused vacation payable upon resignation, military leave of absence, etc. for Standing, Fixed Term Multi-Year, or Fixed-Term I appointments must be provided in the departmental budget on a temporary basis.

    FIXED-TERM MULTI-YEAR ACADEMIC APPOINTMENTS:

    Fixed-Term Multi-Year Academic positions must be committed on a permanent basis from the Fixed-Term Multi-Year Academic budget category before appointments can be made. Fixed-Term Multi-Year appointments for two years or less may be permanently budgeted using fund 39990 to permit funding flexibility. The position appears as a line item on the departmental budget position schedule and is assigned a position number on the payroll record (see Policy HR06).

    FIXED-TERM APPOINTMENTS:

    Provision for Fixed-Term appointments is included in the budget in a total dollar amount and designated as Non-Standing Academic or Non-Standing Non-Academic salaries. Total salaries allocated to Fixed-Term appointments must not exceed the total dollar amount provided in the budget for Non-Standing Academic or Non-Standing Non-Academic salaries. The total budget amount may be increased or decreased permanently or temporarily from other sources.

    GRADUATE ASSISTANTSHIPS:

    Provision for graduate assistantships is included in the budget in a total dollar amount. Graduate assistantships may not be provided unless the appropriate amount for a tuition grant-in-aid is budgeted in the appropriate central grant-in-aid budget managed by the Corporate Controller.  Graduate assistantships created shall require provision from departmental budgets to cover the amount of grants-in-aid and stipend (see Table of Stipends for Graduate Assistants).

    FURTHER INFORMATION:

    For questions, additional detail, or to request changes to this policy, please contact the University Budget Officer.


    Effective Date: August 6, 2014
    Date Approved: July 17, 2014
    Date Published: August 6, 2014

    Most Recent Changes:

    Revision History (and effective dates):

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