Section 10: Budget Planning & Development
Lenora Chapman, Associate Vice President, Financial Affairs
Last Revised On:
For Assistance Contact:
This guideline establishes procedures for budget transfers between cost centers and budgetary accounts in the UTSA financial system. Budget transfers should not be used in lieu of appropriate accounting corrections (i.e. actual expenses). For guidance on accounting corrections see Financial Management Operational Guideline (FMOG) - Monthly Financial Report Reconciliation Process.
Table of Contents
- Transfers between E&G Cost Centers (i.e. General Fund 2100, Research Development 2110, and Designated Tuition Fund 3105)
- Transfers between Service Center Cost Centers (Fund 3200)
- Grants and Contracts Cost Centers (Fund 5100-5499)
- Auxiliary Enterprise Cost Centers (Fund 4xxx)
- Gift Cost Centers (Fund 5500-5699)
- Unexpended Plant Funds Cost Centers (Fund 71xx)
Intrafund transfers are budget transfers within the same Fund, such as transfers between General Funds (E&G Cost Centers). For more information on E&G and other Funds see UTSA Financial Management Operational Guideline (FMOG) - Chart of Accounts.
Budgetary Accounts are used to record budgets at high level categories (i.e. budget pools) as follows:
OPERATING REVENUES (OPR)
OPREV – Operating Revenue
NOREV – Non-Operating Revenue
RTRFS – Revenue Transfers
OPERATING EXPENSES (OPE)
A1000 – Staff Salaries (A&P and Classified)
A1200 – Wages
A2000 – Faculty Salaries
A3000 – Benefits
A4000 – M&O
A6000 – Debt Service
A7000 – Expense Transfers
Intrafund transfers can be permanent or temporary. Permanent transfers must contain Original Budgets and/or permanent funds in order to process the transfer. This is verified by the Office of Budget Planning & Development (Budget Office) upon final approval of permanent transfers. Permanent transfers represent a change to the next year’s Annual Operating Budget.
E&Gfunds are used to support UTSA’s general educational operations. Functions and activities typically funded from E&G include faculty salaries, operating expenses of instructional departments, general administration, student services, campus security, operation and maintenance of E&G facilities, special items and research enhancement.
Each Vice President is responsible for ensuring the allocations are used for their intended purpose.
Intrafund transfers between E&G Cost Center budgetary accounts are allowed with some restrictions:
- Research Development funds (2110) must be used only for the support and maintenance of educational and general activities, including research and student services that promote increased research capacity at UTSA. For more information on the Research Development Fund see Texas Education Code Chapter 62, Subchapter E - Research Development Fund.
- Special Items may have restrictions. EXAMPLE: Funds from Tuition Revenue Bonds (7103) can only be used for debt payments for the authorized construction project.
2. Designated Cost Centers (Fund 31xx)
The following are restricted:
a. Transfers between fee-funded cost centers and non-fee funded cost centers and certain other Designated cost centers are not allowed.
b. Transfers to Official Occasions accounts from other accounts are not allowed. Increases to Official Occasions accounts must be approved by the Associate Vice President for Financial Affairs.
For more information on Official Occasions accounts see FMOG - Business Related Hospitality and Entertainment Expenditures.
3.Service Center Cost Centers (Fund 3200)
Transfers are allowed within the same Cost Center.
4.Grants and Contracts Project ID’s (Fund 5100-5499)
Transfers are allowed within the same Project ID if allowed by the sponsor.
5.Auxiliary Enterprise Cost Centers (Fund 4xxx)
Transfers are allowed within the same Cost Center, and between Auxiliary Enterprise Cost Centers when appropriate. The Auxiliary Enterprise transfer is based on the revenue and justification for collecting the revenue. For additional guidance contact the Budget Office.
6. Gift Cost Centers (Fund 5500-5699)
Transfers are allowed between Gift Cost Centers with the review and approval of the Accounting Services office.
7.Unexpended Plant Funds Cost Centers (Fund 71xx)
Transfers are allowed between projects within the same Project ID with approval of the Assistant Vice President, Financial Affairs/Controller (AVPFA/Controller) or designee.
Interfund transfers are budget transfers between Cost Centers in different Funds, such as between E&G and Designated.
1.Transfers between E&G Cost Centers (i.e. General Fund 2100, Research Development 2110, and Designated Tuition Fund 3105)
Transfers between E&G and Designated accounts are allowed in some cases depending on the funding source of the accounts (e.g., a portion of designated tuition and fee revenue is transferred to E&G). State appropriations must be fully accounted for in E&G accounts and fully expended in the fiscal year awarded as reimbursement from the state.
Transfers between E&G and Designated Cost Centers may include:
- Temporary – Access to funds in the required Fund is provided through a Cost Center used to swap funds and is reconciled by the Budget Office.
- Permanent – Authorized in the Original Budgets at the beginning of the fiscal year. During the fiscal year, the Budget Office tracks permanent transfers initiated by departments or management and these updates are captured in the next Operating Budget development process. The funding cost center must contain Original Budget and/or permanent funds in order to provide permanent transfer of funds.
Transfers to E&G Cost Centersare allowed only for funds meeting definition of E&G. Transfers from E&G Cost Centers must be in compliance with the Texas Education Code and current General Appropriations Act. EXAMPLE: Special Items funding may not be transferred.
To request approval of an Interfund transfer between E&G and Designated funds, send an email to the Budget.FMS@utsa.edu and attach form titled, Budget Journal/Transfer Request. This form includes From/To Cost Center, Budgetary Accounts, Amount, Purpose of transfer, etc.
2.Service Center Fund Cost Centers (Fund 31xx)
Transfers for interdepartmental transfers (IDTs) are allowed in accordance with FMOG - Establishment and Financial Management of Authorized Service Centers and Specialized Service Facilities.
Transfers are allowed to fund certain Plant Fund projects. Transfers from Designated Cost Centers may be allowed upon approval of the AVPFA/Controller.
NOTE: Transfers from E&G funds to Auxiliary Funds are not allowed.
Interfund transfers from/to Gift Cost Centers are not allowed.
6.Unexpended Plant Fund Cost Centers (Fund 71xx)
Transfers into Plant Funds Project ID’s are allowed to establish a new project account.
• Amounts over $100,000 are subject to UT System approval.
• Amounts over $500,000 require UT System Board of Regents approval.
Funds in excess of need are returned to original revenue source when a project is closed out.
NOTE: Transfers from E&G Funds to Plant Funds are not allowed.
|Updated DEFINE information for transition to PeopleSoft.|
|Update Associate Director to Assistant Director.|