If you have questions about your state funds, contact your budget analyst. See the Staff Directory for contact information.
Budgeting and Allocation
Personal Service Regular
All requests to hire employees on personal service regular line item positions should be directed to the appropriate Vice President, who will communicate with the Office of Financial Management & Budget.
Personal Service allocations are not interchangeable and cannot, without Office of Financial Management & Budget approval, be moved to or from other account expense categories or accounts.
Negotiated salary increases for staff on personal service regular lines will be funded centrally and allocated after the fact to the account. Funding increases are not provided for vacant lines. Actions taken by a department to provide a salary increase or increase an individual's work obligation (i.e. half time to full-time) must be accompanied by a funding plan.
Temporary Service
Vice Presidents and/or Deans determine the level of State temporary service allocation that will be made to each department within their organizational area. With this information, the Office of Financial Management & Budget establishes the initial allocation level and prepares account allocation statements. Account managers should plan commitments within these allocation levels.
Special attention should be paid to definitions for the appropriate use of Temporary Service. Specifically, Temporary Service is appropriate for instructional staff for uses including Summer Session, part-time faculty, leave replacements and Extra Service. Temporary Service is appropriate for non-instructional staff for such uses as Student Assistants, leave replacements, Extra Service and to meet peak workload and short-term needs. The latter category would include additional staff employed for short periods of time not to exceed six months paid on an hourly, per diem or bi-weekly basis. Full-time or part-time continuing staff should not be hired from Temporary Service funds.
Certain employees in Temporary Service are due negotiated salary increases. The Office of Human Resources Management will automatically increase the salary of affected employees as described in Section II. In general, allocation increases have not been made to provide for such increases. Therefore, in those cases where salary increases are applicable, plans must be made to provide for such increases and keep total costs within allocated levels.
Other than Personal Service
Consistent with the establishment of temporary service allocations, Vice Presidents determine the level of State Other Than Personal Service allocation that will be made to each department within their organizational area. With this information, the Office of Financial Management & Budget establishes the initial allocation level and prepares account allocation statements. Account managers should plan commitments within these allocation levels.
Allocation Transfers
Personal Service Regular: Transfers of personal service regular allocations are made only by the Office of Financial Management & Budget.
Temporary Service and Other than Personal Service: An allocation transfer form can be used to reallocate funds across categories either within an account or between accounts. Requests, submitted to the Accounting Office, should be submitted by an authorized signatory of the account.
Account Surpluses and Deficits
All account surpluses and deficits for Temporary Service and Other than Personal Service from the past fiscal year will be aggregated at the Vice Presidential level. In the case that a net deficit occurred within a Division, the Vice President is responsible to identify funding during the current fiscal year to reimburse the Campus Financial Plan. The Vice President may turn to the departments to resolve such deficit, and as such, this action could impact related departmental allocations.
Expenditure Transfers
Expenditure transfers are allowed ONLY when the expenditures have been inappropriately charged (with the exception of recharge/chargebacks). All salary expenditures should be charged against the designated account as the biweekly payroll is paid. Expenditure transfers of salaries after they have been paid should only occur when it has been discovered that the expenditures were incorrectly charged. Departments should plan to utilize their resources and direct the charges appropriately. When transferring between State and IFR or DIFR fringe charges will be assessed. All requests to transfer personal service expenditures, including temporary service, should be forwarded to the Office of Financial Management & Budget. Request to transfer other than personal service expenditures should be directed to the Accounting Office.