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PREPARATION OF UNIVERSITY STATE BUDGET REQUESTS

Financial Planning and Budgets Section (FPB)

POLICY 3

Effective Date: 01/01/1999

Last Modified Date: 03/19/2002


General

Using information received from the President, the Chancellor issues instructions and delegates responsibilities associated with the preparation, establishment, and maintenance of University budgets.

Delegation by Chancellor

The Chancellor has delegated the responsibility for budget development and preparation of UNC-Chapel Hill budget requests as described below.

Continuation Budget

Budget Office

The primary responsibility of the preparation of the continuation budget (the budget considered necessary to continue present programs and services at the current level for the currently authorized enrollment) is delegated to the Director of Financial Planning and Budgets and his staff. The Chancellor issues instructions to the Director of Financial Planning and Budgets to supplement those received from the President for the preparation of the continuation budget.

Schedules and Documentation

The continuation budget request contains detailed support schedules for personnel and non-personnel expenditures, receipts, documentation for rate and price increases, and reserves.

Employee Benefits

Computations are made for employer's matching retirement contributions, Social Security tax, and other employer-paid fringe benefits, at the current approved rates.

Departmental Assistance

When preparing the continuation budget requests, the Financial Planning and Budgets Office may request information and/or support data from the University's administrative officers.

Expansion Budget

The expansion budget is used to provide for increased budget needs of the University due to enrollment changes, EPA salary increases, new programs, and improvements to existing programs.

Enrollment Changes

The responsibility for the initial preparation of enrollment estimates for the budget period under request is assigned to the Provost and the Director of Institutional Research. These estimates are reviewed by the Associate Vice Chancellor for Finance. The Director of Institutional Research coordinates the submission of enrollment estimates to the President's Office upon the Chancellor's approval. The President's Office then prepares the budget request by State budget code for changes in enrollment.

EPA Salary Increases

The Director of Financial Planning and Budgets prepares a schedule of the total appropriation-supported EPA salaries by State budget code and purpose. This schedule is used by the Chancellor and President in computing the amount of increase that will be requested for each State budget code involved.

Other Expansion Budget Requests

The Chancellor has assigned primary responsibility for developing the expansion budget requests to the provost and vice chancellors. Deans, department heads, and directors are also called upon to participate in planning and developing the expansion budget requests. After all expansion budget requests are assembled, the Chancellor meets with his cabinet to evaluate the individual requests (funding for new programs and improvements in existing programs). A final decision is made as to what programs (including level and priority) will be included in UNC-Chapel Hill's expansion budget requests to the President and Board of Governors.

Special instructions on format and content are issued to those called upon to participate in the development of expansion budget requests, based upon the instructions received from the Board of Governors. The Director of Financial Planning and Budgets provides staff support for the Expansion Budget preparation as needed.


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