General Information
General Guidelines Functional Responsibilities
A. General Guidelines
The University Budget Office, a department in the Division of Finance & Resource Management, is responsible for assisting all University colleges, schools, offices or departments in the establishment, maintenance, and control of budgets; providing financial and statistical management information and analyses to University administrators; and preparing internal and external reports and cost analyses.
1. University Budget Office
a. The University Budget Office is responsible for maintaining the budgetary records for State Funds, Federal Appropriations, Special Fund Codes, Student Fee Supported Auxiliary Enterprises, Selected Other Auxiliary Trust Funds, and Capital Improvement Codes, and for the preparation of various financial reports and cost analyses. These reports may be prepared on a one-time basis or on a recurring basis.
b. The budgets for contracts and grants are administered by the Office of Contracts and Grants.
c. The budgets for foundations are administered by the Foundations Accounting and Investments Office.
d. Non-contract and grant trust fund projects and non-foundation trust fund projects are established by the University Controller's Office.
2. State Budget and UNC Board of Governors
a. The State Executive Budget Act (G.S. 143-1 through 143-34.7) constitutes the legal basis for the budget system in North Carolina. The State Budget Office issues directives to NCSU (along with other branches of the University System) through the General Administration Office to serve as the basis for the preparation and submission of budgets as may be required by the General Assembly, either on a biennial or annual basis. Basic guidance is provided in the State Budget Manual or other directives issued by the Office of State Budget and Management.
b. The Board of Governors of the University of North Carolina is required by G.S. 116-11(9) to present requests for funds for the continuing operation of each constituent institution of the University System, such as North Carolina State University (NCSU).
c. The Statute further specifies that appropriations made in response to such Continuation Budget requests be made directly to the individual units of the University System, such as NCSU. The statute specifies that all Change Budget requests and Capital Improvement requests are to be submitted by the Board of Governors without regard to the individual campus affected. After Legislative approval is obtained, the Board will allocate to NCSU those portions of the Change Budget and Capital Improvement Budget which they determine are necessary to the programs and activities on this campus. The allocation may be on a specific one-time basis (e.g., Capital Improvements and one-time Change Budgets) or on a continuing basis, as is usually the case for most Change Budgets for educational and service activities.
B. Functional Responsibilities
1. Appropriated State and Federal Budgets - The University Budget Office is responsible for establishing and maintaining budgets for State Funds and Federal Appropriations.
2. State Special Fund Budgets and Auxiliary Enterprises Trust Fund Budgets, Institutional Reports and Analysis - The Budget Office is responsible for establishing and maintaining budgets for the Overhead Receipts Code and for Auxiliary Enterprise Trust Fund projects, including cost analyses and recommendations regarding changes in fees and charges and debt service.
3. EPA Salary Budget Records and Controls (including Graduate Assistants) - The University Budget Office is responsible for establishing and maintaining budgetary controls on all EPA (employees Exempt from the Personnel Act) and faculty salaries including internal and external management reporting.
4. SPA Salary Controls - The University Budget Office is responsible for establishing and maintaining budgetary controls on all salaries of SPA employees (State employees subject to the Personnel Act), and for internal and external reporting of SPA salary and position information.
5. Capital Improvement - The University Budget Office is responsible for establishing and maintaining budgetary and funding controls on all capital projects through Capital Improvement codes.
6. Ad Hoc Analysis and Review - The University Budget Office is responsible for performing analyses and making recommendations for internal and external purposes of budgetary and financial information and related statistical data including the preparation of any ad hoc report incident to such analyses.
7. System Resources - The University Budget Office is responsible for performing support functions for WRS, Position Control, SALIE, and Chartfield Request systems in addition to the maintenance of budget code data elements. This office is also responsible for assigning new project numbers for State Appropriated and Capital Improvement activity and for assigning new organizational codes for system reporting.