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fy2011budins by changcheng2

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									                           Texas A&M University-Corpus Christi
                                  FY 2011 Budget Instructions

General Guidelines
TAMUCC must be prepared to face the continuing challenges of serving an increasing student
population, improving current programs, developing innovative and desired new programs, and
advancing research and other initiatives that will continue to benefit the citizens of Texas.

With projected decreases in state tax revenues, it is anticipated that there will be state-wide
appropriation reductions in FY 2010 and 2011 affecting all state entities. These possible
reductions will be needed as the State prepares for the 2012/2013 biennium. However, in
these uncertain economic times, the A&M System and TAMUCC remain committed to keeping
the cost of attending our universities affordable. The imperative of excellence in all we do and
the reality of resource limitations in the State of Texas increase the difficulty of meeting these
challenges and dictate that we devote our collective skills to ensuring that the productivity of all
resources is optimized.

Accountability targets in excellence, efficiency, access, and success should be guiding principles
in budgeting and fiscal management for FY2011. There should be a continuing effort to
increase and expand programmatic excellence, to efficiently utilize available resources by
prioritizing programs, facility requirements, and staffing needs and in implementing cost-
cutting strategies where appropriate.

Budgets should be consistent with goals, objectives and strategies outlined in the divisional,
departmental and unit WEAVE Online assessment system.

Budget recommendations and requests shall be prepared within the estimated funds available.
In income-generating activities, total funds budgeted shall not exceed realistic estimates of
income. It is expected that government and private contracts will finance their proportionate
share of any budget increases being recommended, for example merit provisions.

Merit for FY2011 Budget Development Process
Due to reductions in appropriations and budgets, TAMUCC will consider a mid-year merit
pool for FY2011 contingent upon Regents approval of tuition increase and meeting estimated
enrollment growth. Assuming tuition increases are approved in May 2010, enrollment and
tuition revenues will be analyzed in Fall 2010 and merit awarded effective January 1, 2011 if
those estimates have been met.

In order to have staff employees placed on the merit sheets, their performance reviews must
be completed by March 31, 2010; for faculty no later than May 14, 2010. Additionally, to be
considered for merit all employees must have completed all mandatory training by March 31,
2010. Merit sheets will be distributed in November, 2010, with final recommendations due late
November or early December.

Merit for self-supporting accounts will also be considered for a mid-year effective date
contingent upon meeting enrollment growth estimates. Estimated merit will be budgeted and
shown in the unallocated salaries line or in a reserve account if available.


                                                                 FY 2011 Budget Instructions- Page 1 of 7
                         Texas A&M University-Corpus Christi
                                FY 2011 Budget Instructions

General Instructions-University-Funded Accounts
Account or budget managers will receive the following forms:
   1. Budget Instructions-with due dates outlined.
   2. New Funds Request Form-enter all requests for new funds from University Sources on
      this form.

       New funds request forms should be forwarded for review and approval by the
       appropriate Vice President/division head. VP’s will then review all requests and prepare
       a divisional list of new funds requests for review in the budget allocation process.

General Instructions-Student Fee, Auxiliary, Budgeted Grants and Contract Accounts
Account or budget managers will receive the following forms:
   1. Budget Instructions-with due dates outlined.
   2. Budget Recommendation Package-instructions for completing these worksheets are on
      the first tab of each file.
   3. New Funds Request Form-enter all requests for new funds from University Sources on
      this form. This is only for those cases where the resources available from student fees,
      auxiliary income, or grants and contract income are not sufficient to support proposed
      new programming or expenses or for those accounts that rely on a proportionate share
      of the budget from University sources.

       New funds requests should then be forwarded for review and approval by the
       appropriate Vice President/division head. VP’s will then review all requests and prepare
       a divisional list of new funds requests for review in the budget allocation process.

Budgeting by Pool or Expense Category
Account managers should review spending trends in accounts and adjust budget pools based
upon that analysis. FY2011 budgets will be rolled forward from FY2010 unless account
managers notify the Budget Office of changes to budget pools. A blank template will be
provided as needed for account managers to request budget pool changes for each account.

   The current budget pools or categories are as follows:
        Salaries                                      Travel
        Unallocated Salaries-Adjuncts                 M&O-Maintenance & Operations
        Longevity                                     Scholarships
        Wages                                         Utilities
        Benefits                                      Capital Outlay




                                                              FY 2011 Budget Instructions- Page 2 of 7
                         Texas A&M University-Corpus Christi
                                FY 2011 Budget Instructions

General Budget Updates
   1. Student Fee, Auxiliary, Grants, and Contract accounts should budget for a merit pool of
      3% in addition to a corresponding increase in benefits of 3% for the estimated merit.
      These amounts should be budgeted in the unallocated salaries line or in a reserve
      account if available. See Merit-FY2011, page 1.
   2. HEF Funds- Request for HEF funds will not be part of the operating budget process and
      will not be included in the new funds requests unless there is an accompanying cost
      associated with the capital request, such as maintenance or licensing fees associated
      with software.
   3. Account managers should review all existing maintenance, licensing, and rental
      agreements for increases for FY2011.
   4. Benefits-at this time we have not received updates in the benefits amounts. We will
      forward these amounts to you as soon as they are available. Benefits funded from
      university sources will be funded and expended from centralized accounts.
   5. General Benefits Calculations per Position-see guidelines in Attachment A.
   6. Special Items-Accounts funded from Special Items appropriations will be held to the
      amount as approved in the appropriations bill and will need to adjust budgets
      accordingly. Estimated merit increases must be funded from available appropriations
      and account managers should review the budgets for adjustments to other expenditure
      pools to absorb the merit increases. Merit funds will be budgeted in the unallocated
      salaries line and will be subject to being awarded if estimated enrollment growth has
      been met. Examples of budget adjustments to allow for merit would be decreasing
      wages, travel or M&O budgets or moving a position onto other fund sources.
   7. Equity and Reclassification Requests-a separate set of instructions and guidelines for
      these types of budget requests will be included in this package. See Attachment B for
      guidelines and instructions. Amounts (in total) requested for these actions should be
      included on the New Funds request forms if requesting from university sources. If
      requesting from other sources, see the instructions included in the Budget
      Recommendation Package for self-funded accounts, which includes Student Fee,
      Auxiliary and Grants and Contract accounts. These requests should be summarized and
      submitted separately as determined by fund sources.
       Effective immediately, equity and reclassification requests may only be submitted once
       a year during the budget development cycle. Off-cycle requests should be rare and
       must be approved by the President.
   8. Accounts funded from Student Fees and Auxiliary Operations should maintain a fund
      balance that represents approximately three months of operating expenses.




                                                             FY 2011 Budget Instructions- Page 3 of 7
                                   Texas A&M University-Corpus Christi
                                          FY 2011 Budget Instructions




                               FY2011 Budget Development Due Dates
                                                                              Return Forms,
Event Description                                    Date Distributed                                Due Date
                                                                              Information to

Instructions & Forms for FY2011 Budget Development       2/15/2010                  N/A                 N/A

Dept. Budget Request Forms-New Funds, Acct Changes       2/15/2010                  VP’s             3/31/2010

Self-Supporting accounts worksheets                      2/15/2010          VP’s & Budget Office     3/31/2010

Equity & Reclass Forms & Instructions                    2/15/2010                  N/A                 N/A

Dept. Equity & Reclass Recommendations                      N/A                  VP’s & H/R          3/31/2010

Performance Evaluations Due                                 N/A                     H/R              3/31/2010

Division Hearings with President                            N/A                  President          March/April

VP Approved Division Budget Request Summaries               N/A                Budget Office         4/15/2010

VP Approved Self-Supporting accounts worksheets             N/A                Budget Office         4/15/2010

Summary of all Budget Requests & Changes                    N/A                  President            5/1/2010

Allocations reviewed and approved by President              N/A                   Budget               5/2010

Operating Budget prepared for Board of Regents           June - July          Board of Regents        7/6/2010

Operating Budget distributed to Dept.’s               7/15 - 7/31/2010             Depts.            7/31/2010

Enrollment and Tuition amounts analyzed              October/November            President          11/15/2010

Merit Recommendation Sheets Distributed                  November                   N/A                 N/A

Dept. Merit Recommendations                                 N/A                  VP’s & H/R         12/07/2010




                                                                       FY 2011 Budget Instructions- Page 4 of 7
                          Texas A&M University-Corpus Christi
                                 FY 2011 Budget Instructions

                                         ATTACHMENT A

Revenue Calculation Guidelines:
The following numbers should be used by accounts that base revenues on fee projections using
SCH or Students affected. Some fees have a cap and this should be noted on the budget
recommendation worksheets.

       FY 2011 SCH:           238,000
       Students Affected:       9,703

Accounts that are not fee-generated should note the methodology used to arrive at the
Revenue estimates for FY 2011 on the budget recommendation worksheets.

Example: 3% increase over FY 2010 amounts was used to estimate FY 2011 based on historical
trends.

Accounts that are fee-generated should calculate exemptions, waivers, and discounts based on
the percentages noted in the exemption chart included and deduct that amount from the
revenue available for budgeting expenditures – See Attachment C.



Benefits Calculations:                                                                        Benefit
All Student Fee, Auxiliary, Service Departments, and Grants           Yearly Salary
                                                                                              Percent
and Contract accounts should use the following guidelines
                                                                        $80,000 +              24.85 %
to calculate benefits if the accounts have personnel lines.
Review each salary line on the account and multiply it by the      $60,000 - $79,999           28.06 %
appropriate Benefit Percent from the table below. Total all
                                                                   $40,000 - $59,000           34.50 %
benefit amounts and enter that total on the Benefit line.
                                                                   $30,000 - $39,999           40.94 %
*The total Benefits amount shown should not be less than
                                                                   $15,000 - $29,999           53.81 %
 25% of Salaries and Wages. Accounts will be reviewed for
 appropriate benefits budgets.                                          Adjuncts                    8%
                                                                        GA’s, TA’s                 15%

                                                                        Students                    1%




Account Allocations Worksheet-This worksheet will only be forwarded to appropriate accounts and
will include detailed instructions within the file.




                                                                FY 2011 Budget Instructions- Page 5 of 7
                                  Texas A&M University-Corpus Christi
                                         FY 2011 Budget Instructions

                                                Attachment B
                         Process for Nonfaculty Personnel Changes to FY 2011 Budget

Recommendations for salary adjustments must comply with System Regulation 31.01.01: Compensation
Administration. http://tamus.edu/offices/policy/policies/pdf/31-01-01.pdf Below are the definitions from the regulation
for salary adjustments that can be submitted as part of the budget planning process.

Equity adjustment - A salary adjustment made for the purpose of establishing a fairer and more comparable
relationship between the salaries of two or more employees in the same job title or grade relative to experience,
education and/or certification.

Market adjustment - A salary increase granted to establish equity/competitiveness with salaries paid in the relevant
labor market, as documented by relevant survey data for the position.

Reclassification - When the job duties of a position are re-evaluated and the position is assigned to a new
classification. A position that is re-evaluated may be assigned a lower or higher salary range and/or title. In such
cases the position occupant will concurrently be judged to have been promoted, demoted and/or re-titled.

Effective Immediately: Equity and reclassification requests for filled positions must be submitted during the budget
planning cycle. Exceptions for requests made outside the budget cycle will require the divisional VP to obtain
approval from the President.

This does not apply to grants and contracts that are not budgeted in the board approved budget as TAMUCC uses an
estimate provided from the Grants Office to present these activities. Requests from grants or contracts accounts will
continue to be reviewed within their award or contract dates as necessary.

The following are required for ALL personnel actions requested:
        Current On-Line Position Description - Detailed instructions and assistance available from HR
         https://islanderjobs.tamucc.edu/userfiles/jsp/shared/frameset/Frameset.jsp?time=1235078138220
        Justification for requested action
        Justification for recommended salary
        Request must be listed on FY 2011 Requested Personnel Actions worksheet
        A copy of the worksheet and related supporting documents must be sent to Human Resources

Equity or Market Adjustment
All requests for an equity or market adjustment must include an explanation of the request and a justification for the
recommended FY 2011 salary. Provide any relevant salary data that was considered in determining the
recommended salary increase. The on-line position description must be current. If you cannot locate the
incumbent’s position description, contact Human Resources. Login to the on-line PeopleAdmin system. Under
Position Descriptions, select Begin New Action and then select Modify Position Description (Do Not Post).

Reclassification
All Position Descriptions must be updated on-line in PeopleAdmin. Login to the on-line PeopleAdmin system to
update the incumbent’s position description. If you cannot locate the incumbent’s position description, contact
Human Resources. Under Position Descriptions, select Begin New Action and then select Modify Position
Description (and Post). Selecting this action will not result in posting. If the desired job title is not found on the drop
down, select To Be Determined as a job title and enter the desired job title in the Working Title field.

New Position
Submit a Position Descriptions on-line in PeopleAdmin. Login to the on-line PeopleAdmin. Under Position
Descriptions, select Begin New Action and then select “Create New Position.” If the desired job title is not found on
the drop down, select To Be Determined as a job title and enter the desired job title in the Working Title field.

Deadlines
All required forms, position descriptions and justifications are due in the divisional VP office March 31, 2010. A copy
of the FY 2011 Requested Personnel Actions worksheet and supporting documents must be submitted to Human
Resources by March 31, 2010.




                                                                                 FY 2011 Budget Instructions- Page 6 of 7
              Texas A&M University-Corpus Christi
                     FY 2011 Budget Instructions

                           Attachment C
            Exemptions Rates for Fee-Generated Accounts


Description                                       2009          Fall 2010
FEES
Non-Capping Fees
Computer Fee                                      2.46%           2.76%
Library Fee                                       1.74%           1.66%
Energy Fee                                        4.87%           4.69%
Student Endowment Fee                             2.57%           2.87%

Capping Fees
Student Service Fee                               1.59%           2.05%
Athletic Fee                                      3.23%           4.58%
Recreation Sports Fee                             5.95%           5.96%
Health Services Fee                               7.44%           7.61%

Flat Fees (per Head Count)
Student Center Fee                                7.47%           7.77%
ID Card Maintenance Fee                           6.07%           5.84%
Academic Advising Fee                             3.33%           3.22%
Record Maintenance Fee                            3.78%           4.30%
International Education Fee                       3.76%           4.24%

  * Utilize the Fall 2010 rates to calculate the net revenues for fees for
                                   FY2011.




                                                       FY 2011 Budget Instructions- Page 7 of 7

								
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