There may be different procedures or oversight for state activity so refer to the state section for additional guidance that applies to state accounts or positions.
ICA and TMC self supporting accounts are tied to one appropriation unit so adjustments in those areas can be made across accounts within each appropriation.
What is a Self Supporting Account?
A self supporting account has its own revenue source to support the account program. Each account must maintain a positive cash balance and any funds remaining at year end will roll forward to the next year. Budget adjustments can only be made within each self supporting account, not from one account to another. Account types can be identified by the Fund Number (first 4 digits of the account number).
See the Account Numbers and Fund Types explanations in the Resources section for more information.
What is the difference between a Budgeted and an Unbudgeted Account?
Board of Regents policy requires an annual budget for all self supporting accounts with annual expenditures (excluding VTs Out) exceeding $25,000. All salaries must be budgeted so they must be allocated to budgeted accounts. Unbudgeted accounts are used when there is no salary expense and annual expenditures do not exceed $25,000. If activity on an unbudgeted account increases beyond the $25,000 threshold, it must be converted to a budgeted account before the next annual budget cycle.
When can a New Account be set up?
Self supporting accounts can be set up when there is a readily identifiable program or activity that generates its own revenue and has related costs, where it is necessary or appropriate to track in a separate account. Not every activity requires a separate account and if an existing account is available and appropriate it should be used. If it is not clear whether an existing account can be used you can contact the Budget Office to review the information and help determine if a new account is necessary.
What is the procedure for setting up a New Account?
There are two steps involved.
- Identify the revenue and expenditure plan and submit a budget for the new account to the Budget Office. Complete the New Account Request Form (Self Supporting Budget Form) available in the Forms section of the Budget Office website. Route through your Division Budget Officer for approval and submit to the Budget Office with the Approval.
- Complete an Account Addition/Change Request form and submit it to the Controller’s Office.
If the annual activity is not projected to exceed $25,000 and will not have any salaries, the Budget Office may determine the account to be unbudgeted.
What is the difference between a Budget Adjustment and a Budget Revision?
A Budget Adjustment moves existing budget allocation within an account and a Budget Revision increases the total account budget. When there is budget allocation available in an account it can be moved from one object code to another through a Budget Adjustment.
When additional budget allocation is needed, the total budget must be increased by identifying the additional revenue and allocating to the required expense budget, through a Budget Revision.
How can I add an Object Code or Revenue Source Code to an Unbudgeted Account?
Submit a request by email specifying the account number and object or revenue code to add with a brief explanation of the new activity. Some accounts have object code restrictions and VTs to transfer revenue to another account are unallowable for certain programs or funding sources.
Can budget be moved from a revenue line to an expense line?
No; the budget is composed of a revenue budget and a matching expense budget. The existing revenue budget is already associated with the matching expense budget. To increase the expense budget, there must be an offsetting increase in the revenue budget, through the Budget Revision Procedure.
Who can request budget changes?
The authorized Account Manager or any of the signatory authorities on file with the Controller’s Office can submit budget action requests to the Budget Office. Other individuals can also submit budget action requests at the direction of any of the signatory authorities or the Account Manager by copying the authorizing individual on the email request to the Budget Office.
When is a Position Budget Adjustment required?
UNLV is required to track budgets by position per Board of Regents policy and a position number with associated budget is required for each full time employee. Self supporting position budgets are set annually through the annual budget process. The total salary budget for the fiscal year will include any merit or COLA awarded plus any stipend or special pay related to the employee in the position as well as any approved salary adjustments related to equity or promotion.
If there are any salary changes after the annual budget has been approved the position budget will need to be adjusted. This may be due to an employee receiving a base salary increase or a stipend or it may be to increase the search base for a vacant position. If a position is moved to another account, a budget adjustment will also be required to allocate budget in the new account. HR coordinates Budget Review for these salary changes by account so the budget will need to be in place before these budget reviews can be approved.
How do I request a Budget Adjustment?
Send an email to the Budget Analyst for your area. Identify the account number, the Object Codes and amounts to transfer from and to, and a brief explanation for the adjustment.
See the Budget Adjustments Procedures for more detailed instructions. An optional budget adjustment form is available and can be submitted by email.
How do I know the current budget amount for a position?
Position budgets can be looked up by Agency or Organization number in the Financial Data Warehouse under the UNLV Reports tab. You will be able to view position budgets under the accounts that you are authorized for in the Financial System. The Base Allocation amount is the total base salary budget for the current fiscal year. The Allocation Adjustment amount will be a stipend budget for professional positions or a special pay budget for classified positions. If the position is budgeted for Employer Paid Retirement Contribution (EPC) the Allocation Adjustment field will include a reduction of base salary to offset the higher retirement rate.
What is an EPC position?
This is related to filled positions only as it is an employee election. Classified employees eligible for the Public Employees Retirement Plan (PERS) can elect the Employer Paid Retirement Contribution (EPC) option. With this option, the entire retirement contribution is paid by the employer and the employee’s base salary is reduced to offset the higher fringe cost borne by the employer.
Can position numbers be moved between accounts?
In some cases; the state budgets for each appropriation (UNLV, Law School, Dental School, Medical School, Athletics, Business Center South, and Statewide) are standalone and state positions cannot be moved between appropriations or to self supporting accounts. Self supporting positions can be moved to other self supporting accounts if the employee has a reporting change or if a position is no longer needed for one program. The Budget Office must approve all position changes to update them in Data Warehouse. When moving a position to another account, a budget adjustment or budget revision must be submitted for that account.
When should a New Position Number be requested?
If a new hire has been approved for your area and (1) there is no vacant position on the account that will fund the position and (2) there is no vacant position that can be moved from another account within your area, then a new position number should be requested before a search or recruitment is initiated. Submit the New Position Request Form [new url here] to the Budget Office along with a budget adjustment or budget revision as needed. Route the New Position Form through your Divisional Budget Office for approval. New positions approved through the annual budget process do not require a New Position Request Form.
Why can’t the reserves balance be used to create a new position?
Typically the reserves cash balance is built up over a period of time. A position creates an ongoing commitment for salary and fringe when an employee is hired and when the reserves balance is exhausted, the account may not have sufficient ongoing revenue to cover the cost.
When do I submit a Budget Revision?
When the total projected revenue for an account is higher than the budgeted amount and the additional revenue will be expended in the current fiscal year, the budget first needs to be increased through a budget revision. If the additional revenue will not be spent in the current fiscal year then a budget revision is not required as the cash balance will roll forward to the next year and can be budgeted in the next annual cycle.
Budgets will limit the expenditures that can post to an account so even if additional revenue posts to an account, the budget will need to be increased to allow for expenditures related to the additional revenue. Some budget overrides are in place to allow activity such as payroll or Pcard transactions to post. If this results in commitments in excess of budget then a budget revision will be needed. If there is insufficient revenue to cover the over-commitment then a reassignment of expenses would be necessary, rather than a budget revision.
How do I submit a Budget Revision?
Complete the Budget Revision Form available in the Forms section of the Budget Office website. Include a revised revenue schedule with details of the increased projections. Include notes on the revised expenditure plan with details at the position level for any adjustments to the salary lines. Forms can be submitted electronically with a completed authorization section with Account Manager and Dean, Director, or VP approval.
What is a Reassignment of Expenses?
This is when costs are moved from one account to another after the initial expense has posted to an account. If costs in excess of budget post to an account due to system overrides, the account should be reviewed to determine if those costs belong on the account or need to be moved to the correct account. Salary costs are moved by submitting corrected PAFs through web contracts for Professional positions, by submitting an email to Human Resources for Classified positions, or by notifying the Graduate College to update PAFs for Graduate students. For all other costs, reassignments are made by submitting JVs or IDRs through the Controller’s Office. A reassignment to the correct account is also necessary if an expense is charged to the wrong account in error. Reassignments must be processed in a timely manner to meet certain deadlines. Reassignments cannot be made to state accounts after May 1st of each year and they cannot cross fiscal years when moving from state accounts or between self supporting accounts.
What is Recharge activity?
When a UNLV department provides a service to another UNLV department, payment is made internally by charging an account number provided. This payment does not post to a revenue line, which is for payments from external sources. Internal payments post as a credit to the expense recharge line, Object Code 39, so it posts as a negative amount. The impact of this is to provide income to the account by reducing expenses. Large Recharge Service Centers include the mailroom, telecom, and integrated graphics services. These Service Centers will bill UNLV customers charging the operations line of their accounts. The payments made to the Service Center will post to their accounts as a credit to the recharge line. Other accounts may have smaller recharge activity such as renting space, selling photography, or providing lab testing to campus customers. That income should be projected the same as other revenue but shown as a credit to the recharge line rather than a sales revenue.
How do I move funds from one Self Supporting Account to another?
The actual transfer of cash is processed by submitting a JV or IDR (Interdepartmental Requisition) through the Controller’s Office. The transferring account must have a VT Out (Voluntary Transfer Out) Object Code and sufficient funds on the VT Out line for a budgeted account and the receiving account must have a VT IN (Voluntary Transfer In) Revenue line, or the transfer will reject. If a VT Line is needed, the Account Manager can submit a request by email to add the line, specifying the account number and whether a VT Out Object Code or VT In Revenue Code. On a budgeted account, if additional funds are needed on the VT Out line, a budget adjustment request must be submitted.