Cash transfers into or from gift and endowment accounts are not prohibited, but generally should be avoided. There may be unique situations where a cash transfer is needed, and those can be evaluated on a case by case basis.
Unbudgeted Accounts and Payroll Lines
Payroll activity for FTE'ed employees must be processed through budgeted accounts for accountability. Professional Salaries (non-LOA) and Classified Salaries cannot be set up on unbudgeted accounts. If payroll activity needs to be funded from unbudgeted funds, a budgeted account should be identified for the expense and revenue can be moved from the unbudgeted account to cover the payroll. Wages lines may be set up on unbudgeted accounts if there are no budgeted accounts available.
Student Fee Revenue
Student Fees should only be used to support the instructional program as outlined in the proposal to the Board of Regents for approval of the fee. Programmatic hosting that is integral to the student program is allowable, such as student orientation or graduation events but general departmental hosting is unallowable.
Special Course Fees
These fees can only be used for the designated purpose identified in the proposal to the Board of Regents for approval of the fees. Only the ledgers for the costs specified can be established on these accounts. Any residual on these accounts cannot be used for any other purpose so a VT Out line cannot be budget. If the residual balance is significant, the fee should be reviewed to determine if the amount should be reduced or eliminated.
All Scholarship activity must adhere to financial aid guidelines and must be administered through the department of Student Financial Services. Scholarships budgets can only be set up on accounts managed by the department of Student Financial Services, under Function FN80.
Athletic Scholarship activity is administered by the Athletics department.
Recharge accounts are funded by charging other University accounts for the service provided. The rate charged is subject to review and oversight through the Controller’s Office to ensure that the departments only pay for the costs related to providing the service and not for additional department costs unrelated to the recharge service. Recharge accounts should not have Transfers Out to fund unrelated activity and cannot use recharge funds to pay for hosting.
Fund FD901 – these accounts are set up to accommodate non-UNLV entities that need to use UNLV services for their activities, such as professional associations or student societies that need to pay for in house mail costs or telephone lines. These accounts must be standalone and UNLV funds cannot be transferred into them and they cannot be used to pay for UNLV payroll. Typically they only have Operations and Other Revenue.