Fiscal Affairs & Business Services

Menu

Budget Guidelines 

Budget | Staff Listing

 

(1) Budget Allocations

(2) Budget Pools

(3) Budget Pool Account Numbers

(4) Budget Transfers

(5) Documents Not Committed

(6) Carry-Forward Policy

(7) Duplicating

(8) Budget Reports

(9) Banner Budget Training

(10) Banner Inquiry Screens

(11) Fiscal Year End Guidelines

 

(1) Budget Allocations

Budgets are allocated by the appropriate Vice President or Chief for each area. Funds are then apportioned by each department into the following categories:
     
      a.  Full-Time
      b.  Permanent Part-Time
      c.  Discretionary Personal Services (DPS)
      d.  Overtime
      e.  Other Expenses/Equipment (OE)

Office of the Vice President Academic Affairs distributes the Lecturer-Teaching allocations.

Note:  Budget funds should be used for operating  expenses for the current fiscal year.  Funds should not be used or committed to pay for expenses that will occur in the following fiscal year.

 

(2) Budget Pools

In Banner, the Banner accounts have been designated into "pools" for budgeting purposes. These pools consist of the following categories:

  • 611000 - Full-Time Salaries
  • 611500 - Permanent Part-Time
  • 612000 - Discretionary Personal Services (DPS)
  • 612010 - Lecturer-Teaching
  • 612020 - Work Study
  • 613000 - Full-Time Other PS
  • 613010 - Overtime
  • 621000 - Longevity
  • 622000 - Accrued Vacation
  • 625000 - Fringe Benefits/Workers Compensation
  • 700000 - Other Expenses/Equipment (OE)

Responsible Person (Budget Manager) for a cost center (e.g. Banner Index) is responsible for:
        
        a.  Full-Time (Budget Pool-611000)
        b.  Permanent Part-Time (Budget Pool-611500)
        c.  Discretionary Personal Services (Budget Pool-612000) 
        d.  Lecturer-Teaching (Budget Pool-612010) (if applicable)
        e.  Overtime (Budget Pool-613010)
        f.  Other Expenses/Equipment pools (Budget Pool-700000)

The Budget Office is responsible for funding the remaining pools.

 

(3) Budget Pool Account Numbers

This list will indicate the budget pools, which Banner accounts are included in each pool category and the responsible person/office for the pool.

    EXHIBIT A    
         
                                      BUDGET POOLS 
         
Responsible   Banner     
Person/Office   Account   Account Description
         
Budget Manager   POOL:  

 611000  FULL-TIME PERSONAL SERVICES

         
    611100   FT Salaries/Wages-State Retirement
    611110   FT Salaries/Wages-Teacher Ret/No SS
    611120   FT Salaries/Wages-Teacher Rt/Med/SS
    611130   FT Salaries/Wages-Alt Ret Plan/NoSS
    611140   FT Salaries/Wages-Alt Ret Plan/SS
    611150   FT Salaries/Wages-Alt Ret Plan/Med
    611160   FT Salaries/Wages-Ret Not Eligible
    611180   Other Settlements-Reportable
         
Budget Manager   POOL:  

 611500  PERMANENT PART-TIME 

         
    611510   PT Salaries/Wages-Teacher Ret/No SS
    611520   PT Salaries/Wages-Teacher Rt/Med/SS
    611530   PT Salaries/Wages-Alt Ret Plan/NoSS
    611540   PT Salaries/Wages-Alt Ret Plan/SS
    611550   PT Salaries/Wages-Alt Ret Plan/Med
    612205   Permanent or Intermittent PT
         
Budget Manager   POOL:  

 612000  DISCRETIONARY PERSONAL SERVICES

         
    612130   Lecturers-Non Teaching
    612200   Temporary or Seasonal PT
    612210   Durational Employee/Summer Worker/General Worker
    612215   Athletic Coaches
    612220   Personal Service Agreements
    612225   Contractual
    612230   University Assistant
    612235   Reemployed Retirees
    612300   Graduate Assistants
    612305   Graduate Intern
    612410   Student Labor-Regular Student Help
    612420   Summer Workers with Social Security
    612600   Cooperative Education
    613110   Overtime-Temporary Employees
    613235   Moving Expenses
    613240   Moving Expenses-3rd Party
         
Budget Manager   POOL:  

 612010    LECTURERS - TEACHING

         
    612110  

Lecturers-Teaching

         
Budget Office   POOL:  

 612020   WORK STUDY

         
    612510   Federal College Work Study
    612520   Federal College Work Study Match
         
Budget Office   POOL:  

 613000  FULL-TIME OTHER PS

         
    613205   Fees
    613210   Shift Differential
    613215   Snow & Ice Differential
    613220   Holiday Pay
    613225   Meal Allowance
    613230   Hazard Duty/FICA
    613245   Interest Penalty - Payroll Awards
    613300   Lump Sum Retirement
    621100   Longevity-State Retirement
    621110   Longevity-Teacher Ret/No SS
    621120   Longevity-Teacher Ret/Med/SS
    621130   Longevity-Alt Ret Plan/No SS
    621140   Longevity-Alt Ret Plan/Full SS
    621150   Longevity-Alt Ret Plan/Med
    622100   Accr. Vacation-State Retirement
    622110   Accr. Vacation-Teacher Ret/No SS
    622120   Accr. Vacation-Teacher Ret/Med/SS
    622130   Accr. Vacation-Alt Ret Plan/No SS
    622140   Accr. Vacation-Alt Ret Plan/Full SS
    622150   Accr. Vacation-Alt Ret Plan/Med
    622160   Accr. Vacation-Death/No Med
    623100   Accrued Sick-State Retirement
    623110   Accrued Sick-Death/Disability
    623120   Accrued Sick-Teacher Ret/No SS
    623130   Accrued Sick-Teacher Ret/Med/SS
    623140   Accrued Sick-Alt Ret Plan/No SS
    623150   Accrued Sick-Alt Ret Plan/Full SS
    623160   Accrued Sick-Alt Ret Plan/Med
    624100   Rept Pymt-State Retirement
    624110   Rept Pymt-Alt Ret Plan/No SS
    624120   Rept Pymt-Alt Ret Plan/Full SS
    624130   Rept Pymt-Teacher Ret/No SS
    624140   Rept Pymt-Teacher Ret/Full SS
         
Budget Manager   Pool:  

613010 Overtime

         
    613100  

Overtime

         
Budget Office   POOL:  

 625000  FRINGE BENEFITS/WORKERS COMP.

         
    625100   Workers Comp Fringe
    626100   Fringe
    626110   Group Life Insurance
    626120   Medical Insurance
    626130   Unemployment Compensation
    626141   FICA
    626142   Medicare Taxes
    626171   State Employees Retirement System
    626172   Alternate Retirement Plan
    626173   Teachers Retirement
         
Budget Manager   POOL:    700000  OTHER EXPENSES/EQUIPMENT
         
    711100   Waivers
    711200   Direct Lending
    711300   Fellowships
    711400   Grants & Financial Aid, Need Based
    711405   Grants & Financial Aid, Non-Need Based
    711500   Bad Debt Expense
    712100   Food Service Contract
    712105   Resident Assistant Food
    713100   Conferences
    713101   Conferences - Food Service
    713105   Film Rentals
    713110   Accreditation
    713115   Animal Care
    713120   Diplomas
    713125   Books
    713130   Consuls Support
    713135   Educational Supplies
    713140   Electronic Media
    713145   Employee Educational Costs-Non Rpt
    713150   AAUP Research Grant-Misc Payments
    721100   Personnel Advertising
    721105   Advertising
    721110   Auditing Service
    721115   Consulting Services
    721120   Honoraria and Lecturer
    721125   Insurance
    721130   Legal Services
    721135   Medical Service
    721140   Non Professional Services - Other
    721145   Professional Services - Other
    721146   Athletes & Entertainers Appearances
    721150   Teacher and Lecturer Stipends
    721151   Graduate Student Assoc Stipends
    721152   Research Participant Stipend
    721155   Subcontracts
    721160   Temporary Agency Office Services
    722100   Dues and Memberships
    722105   Subscriptions
    722110   Licenses
    723100   Bank Charges
    723110   Collection Fees
    723120   Credit Card Fees
    723130   Other Fees
    731100   Team Travel In-State
    731105   Team Travel Out-of-State
    731200   Athletic Recruiting In-State
    731205   Athletic Recruiting Out-of-State
    731210   Athletic Recruiting International
    732100   Travel In-State
    732105   Travel Out-of-State
    732110   Travel - International
    732115   Personal Vehicle Mile Reimbursement
    732200   Employee Training In-State
    732205   Employee Training Out-of-State
    732210   Training - Non Employee
    732215   Professional Development In-State
    732220   Professional Development Out-of-State
    732225   Professional Development - International
    732300   Candidate Reimbursement
    741100   Cable Television
    741105   Refuse Removal
    741110   Electricity
    741115   Natural Gas
    741120   Water
    741125   Sewer
    742100   Fuel Oil #2
    742105   Fuel Oil #4
    742110   Fuel Oil #6
    742115   Fuel Oil #1
    742120   Gasoline
    742125   Diesel
    743100   General Maintenance Repairs
    743200   Building Equipment Repairs
    743300   Office Equipment Repairs
    743400   Education Equipment Repairs
    743500   Motor Vehicle Repairs
    744100   Maintenance Paper Supplies
    744105   Maintenance Cleaning Supplies
    744110   Maintenance General Supplies
    744115   Repair Materials
    744120   Tools
    744125   Grounds and Landscape Supplies
    744130   Motor Vehicle Supplies
    744135   Motor Vehicle Parts
    744140   Signage
    745100   Reportable Rents
    745101   Non-Reportable Rents
    745105   Other Purchased Services
    745110   Janitorial Services
    745115   Laundry and Dry Cleaning
    745120   Environmental/Safety Services
    751100   Hardware Purchases Non-capital
    751105   Equipment Rentals
    751110   Hardware Maintenance
    752100   Software Licenses
    752105   Software Maintenance
    752110   Software Support
    752115   Software Purchases
    753100   Data Processing Services
    753105   Data Processing Service Bureau
    761100   Telecom Equip Purchase Non-capital
    761104   Telecom Cellular Equipment
    761105   Telecom Network Services
    762100   Telecom Software
    763100   Telecom Maintenance
    763105   Telecom Wiring and Repairs
    764100   Telephone, Telegram and Fax
    764104   Celluar Service
    764110   Telecom Recurring Charges
    764120   Telecom Toll Charges
    764130   Telecom Local Charges
    771100   Office Supplies
    771105   Copier Paper and Supplies
    771110   Contract Office Supplies
    771115   Data Processing Supplies
    772100   Clothing
    772105   Compressed Gasses
    772110   Drugs
    772115   Equipment Purchases Non-capital
    772116   Carpet and Window Treatments Non-cap
    772117   Furniture & Furnishings Non-capital
    772118   Environ/Safety Purchases Non-cap
    772120   Food
    772125   Laboratory Supplies
    772130   Law Enforcement Supplies
    772135   Medical Supplies
    772140   Other Supplies
    772145   Personal Supplies
    772150   Promotional Supplies
    772155   Hazardous Material Supplies
    773100   Printing and Binding
    773105   Forms Printing
    773110   Duplicating Services
    773115   Freight & Storage
    773120   Postage
    773125   Bus and Shuttle Services
    773130   Fleet Pool
    773135   Motor Vehicle Rentals
    773141   Operating Lease-Copy Machines
    773142   Operating Lease-Other Equipment
    773143   Operating Lease-Bus Service
    773144   Operating Lease-Other Personal Property
    773145   Operating Lease-Real Estate Property
    774100   Commodities for Resale
    774110   Transfers of Grants
    774120   Indirect Overhead
    774130   Miscellaneous Expenses
    774140   Fed Unrelated Business Income Tax
    781100   Capital Lease-Copy Machines
    781105   Capital Lease-Other Equipment
    781115   Capital Lease-Other Personal Property
    781120   Capital Lease-Real Estate Property
    782100   Arbitrage Rebate
    782105   Interest Penalty
    782110   Principal Payments
    782115   Interest Expense
    782120   Amortization of Discount & Premium
    782125   Issuance Costs
    783100   Depreciation
    783200   Amortization
    784101   Land
    784102   Land Improvements
    784201   Buildings
    784202   Building Improvement
    784203   Building Equipment and Systems
    784301   Boats and Aircraft
    784302   Carpet and Window Treatments
    784303   Fine Arts
    784304   Furniture and Furnishings
    784305   Hospital, Medical & Surgical Equip
    784306   Motor Vehicles
    784307   Office Equipment
    784308   Miscellaneous Equipment
    784309   Environ/Safety Equipment Capital
    784401   Computer Equipment
    784402   Software
    784501   Educational Equipment
    784502   Library Books
    784503   Other Library Materials
    784504   Periodicals
    784505   Research Equipment
    784601   Telecomm Data Equipment
    784602   Telecomm Video Equipment
    784603   Telecomm Voice Equipment
    784900   Construction in Process
    785000   Gain/Loss on Disposal of Assets
         
Budget/Web Site Page Folder/Budget Pools

Top of Page

 

(4) Budget Transfers

This information pertains to Banner indexes that receive university funds in the form of a budget.  Self-supporting indexes (e.g. grants) are responsible for all of their expenses. 

Budget Transfers from one budget pool to another budget pool will require a budget transfer request to be completed.  Send an e-mail message to Lucy Cannamela (Cannamela@ccsu.edu).  You must provide the following information:

      a.  Transfer From:  (Provide Index# and indicate the pool #)
      b.  Transfer To:     (Provide Index# and indicate the pool #)
      c.  The reason for transfer for audit purposes.

Note: If someone other than the Budget Manager is sending the e-mail, the Budget Manager must be cc:d on the e-mail request.

University Budgeted Operating Funds are not interchangeable with:

      a.  AAUP Funds
      b.  Grants
      c.  Indirect Cost Funds
      d.  Self-Supporting Funds

Top of Page

 

(5) Documents Not Committed

Note: There are some types of expenditures that are not committed in the Banner system.  These expenses will not be reflected in Banner until they are paid, therefore, you must be careful to maintain enough funds in the pools to cover such expenses.  This is especially important near the end of the fiscal year.

  • Disbursement Form (Direct Pay)

  • Master Card Purchases (P-Card)

  • Postage Charges

  • Telephone Charges

  • Travel Reimbursements

  • University food service reservations

  • Payroll charges

Top of Page

 

(6) Carry-Forward Policy

A commitment is defined as an obligation in the form of a purchase order or contract before the obligation is incurred.  Commitments are used to reserve budgeted funds and to ensure that the funds will be available when payment is due.  The commitments that are still open (unpaid) at the end of a fiscal year are brought forward into the new fiscal year.  This is referred to as a carried-forward commitment.  The carry-forward commitment will be charged against the new fiscal year budget.

Purchases Order for service contracts:
When preparing a Purchasing Requisition for a service contract, you should only commit the amount of funds needed for the period that falls within the current fiscal year.  For example, you would commit funds from July 1 through June 30.

Carry Forward available balances:
Remaining available balances will lapse at the end of each fiscal year.  Negative balances will carry forward and automatically reduce the cost center's new fiscal year budget.

Top of Page

 

(7) Duplicating

The cost center is allocated an amount separate from their budget that is used for duplicating expenditures only.  Once this allocation is expended, any additional expenditures are then charged against the cost center's Other Expenses budget.  If additional funds are needed, please send an e-mail message to Lucy Cannamela (Cannamela@ccsu.edu) and indicate copy center account number.  Any unused balance at fiscal year end will lapse.

Top of Page

 

(8) Budget Reports

Budget managers are expected to receive their budget information on-line with Banner.  The Budget Office will provide assistance if needed.  If you wish to receive monthly Budget Summary reports through e-mail, please notify Lucy Cannamela at X22502 with your request.

Top of Page

 

(9) Banner Budget Training

Before a Budget Training class can be taken, you must first take the Banner Training class from Information Technology Services.  At this training you will be provided with your personal Banner account and practice basic Banner navigation skills.

If you would like a more detailed and personal budget training class or refresher session, please contact Lucy Cannamela (Cannamela@ccsu.edu).  This class is designed to allow users to query budget information including index balances (in summary and in detail) and open encumbrances and to view fiscal year detail transactions.

Top of Page

 

(10) Banner Inquiry Screens

FGIBAVL - Budget Availability Status Form

  • A summarized view by budgeted pooled accounts, will show expenditures, commitments and available balances.

    Account Series:
    600000 - Personal Services (Payroll)
    700000 - Other Expenses (OE)
     

FGIBDSR - Executive Summary Form

  • A summarized view of ALL accounts; will show expenditures, commitments and available balances.

  • Are able to navigate to a detailed view of each individual account.

FGIOENC - Organizational Encumbrance List Form

  • Screen will list all open encumbrances for a specific department.

  • Are able to navigate to a detailed view of each individual open encumbrance.  This will show all payments and change orders against the encumbrance.

FGIENCD - Detailed Encumbrance Activity Form

  • A detailed view of a specific encumbrance (e.g. Personal Service Agreement, Purchase Orders).

  • Illustrates any changes (e.g. change order, payments, liquidation) to the encumbrance.

FOIDOCH - Document History Form

  • Illustrates the document history for a specific document (e.g. Purchase Order, Invoice) and all documents related to it.  (Note:  Does not work with Travel Authorization).

        Document Types
        INV    Invoices
        PO     Purchase Orders
        REC   Receiving Documents
        REQ  Requisitions

Budget questions can be directed to Kimberly Martohue X22551 or Lucy Cannamela X22502.

Top of Page

 

Rev. 04/20/2017

©