A primary responsibility for each head is oversight of the department budget.
The college's budget cycle for allocation of state funds begins in December for the following July 1 to June 30 fiscal year. The reason for the early start is to provide heads with an estimate of the budget before the fall class schedule is due. The Wyoming budget always is tentative and especially so in years when the Legislature is working on the biennium budget. Other factors causing uncertainty are university planning, centralized position management, and occasional statewide budget cuts.
In November and December, heads prepare their tentative course schedules for the fall and spring of the following fiscal year to estimate their part-time funding needs, if any. Given the current state of the college budgets, care should be taken to create a lean and effective budget. (See the section on Course_Management.) The heads then estimate staff needs, considering such questions as whether secretarial help is needed for 12 months or only 9 months. Finally, heads should try to anticipate needs by having a plan for computer replacement over several years and special events that may require additional funding. Of course, any yearly expenses should be worked into the base budget of the department. The head then notifies the Dean’s Office if substantial changes are needed in the next year’s budget compared to the current year’s.
There is no budget commitment until confirmed by the Dean's Office in writing on the A&S shared drive.
In addition to preparing a proposed budget, heads also are responsible for monitoring the expenditure of allocated funds. To enable heads to do this, the department secretary or accountant should provide heads with regular updates concerning expenditures, and funds remaining. Estimates should be made of recurring expenditures such as telephone bills and supplies to estimate funds available for spending during the rest of the fiscal year. State funds must be expended during the fiscal year for which they are allocated.
In January heads receive their tentative budgets for the next fiscal year. Budgets and commitments are placed in a special file area \a&s. If changes are needed in the budget, the department head communicates that need to the Dean’s Office. Adjusted budgets may be issued. Although the Dean's Office intends these budgets to be the actual budgets, final budgets must await the results of Centralized Position Management. Changes will need to be made if the college receives unexpected cuts or budget increases. Heads will be notified in writing of any changes.
Heads are to manage the budgets carefully to last the entire fiscal year. Most unexpected expenses should be met within the department. Of course, if unexpected expenses, which are large relative to the department's support budget, arise, the college will entertain requests for extra funds. However, the college tries to allocate as much money as possible to departments initially, so only some requests for additional funds can be filled.
Procurement Cards (P-Cards) - For information about P-Cards call 766-5233. Training is available through the Purchasing Office and is mandatory.
Purchase Order Approver - Purchase Orders information can be obtained at this site http://www.uwyo.edu/procurement/. The site has instructions for setting up a WyoWeb channel. There is also information regarding Approver/Requester Training. Training is mandatory.
A department may have alternative funding resources beyond the state budget discussed above, including discretionary development funds, development funds earmarked for scholarships and other purposes, summer school income, released time accounts from grant and contract income, overhead return from grants and contracts, and revolving accounts from selling course handouts or other items. These funds are valuable because they do not disappear if not used by the end of the fiscal year, as state funds do. These funds should be considered when making budget plans and requests. For example, if a department has release time funds, it should use them to replace teaching. Also, if there are discretionary development funds, these funds should be part of the budget planning. For example, these funds might support faculty travel or equipment purchases. It is especially important to have a five-year plan for replacement and maintenance for equipment purchases.
Normally, a department need not handle cash. Vice President Phill Harris, Division of Administration, has decided to change purchasing procedures which, may, at least initially, create some confusion. Currently, department heads and program directors must approve all purchase orders using standard paper processes. Henceforth, department heads and program directors must do so electronically via Peoplesoft. Thus, heads are required to become acquainted with Peoplesoft and attend training. With few exceptions, heads and program directors will be the only persons who can approve purchases. Accounts Payable in Old Main will then pay for purchases--department staff will no longer have to do so. Thus considerable paperwork will be eliminated. Moreover, it will no longer be necessary to send purchase orders to the dean's office for approval. A purchase is made by a Purchase Order (PO), a Field Purchase Order (FPO), or Interdepartmental Request (IDR). If your department does handle cash, you should refer to Information Circular 1993-1 http://uwadmnweb.uwyo.edu/legal/infocirc/1993-1.htm.
Donated funds in the form of checks sent directly to departments are to be forwarded to the Foundation for deposit.
The following is a brief description of all fund numbers and how they may be used. You also have a Summary of Report Fund, Dept ID, and Descriptions in your notebook. This summary details all of your department accounts. Grant accounts are not included.
State accounts: always begins with the fund number 1100. This is your support and payroll account. These funds are allocated from the state’s block grant. This amount generally is the same every year (except this year), and has a two year allocation (biennium) period. The funds MUST be spent at the end of the second year. The first year of the biennium the funds will “roll-over”.
Summer School account: the fund number also begins with 1100. These funds are “earmarked” funds, so there is no budget. This is a revenue account, but only summer school funds can be transferred into this account. These funds DO NOT have to be spent at the end of the year, they are continually reallocated. The funds should be used for summer school expenses or transferred to the state account. Once the funds have been transferred these funds cannot be transferred back to summer school.
Release Time: the fund number beings with 1500. Each department takes care of their own release time account from faculty salaries. This account can only be used for payroll. Benefits must be paid from this account, so it is quite costly to pay the additional 40% for benefits for full-time employees. You may pay anyone from this account, including GA’s, Post Docs, summer school salaries, etc. These funds DO NOT have to be spent; they are continually rolled-over.
Indirect Costs: the fund number begins with 1501. The indirect costs are transferred from the Research office in January or so. These funds can be used for everything. The funds DO NOT have to be spent; they are continually rolled-over.
Development Accounts: the fund number begins with 1600. There is a UW and a Foundation side to all 1600 accounts. The Foundation side houses your discretionary account. ONLY your discretionary account can be used for alcoholic beverages, luncheons & receptions for retiring faculty/staff, or gifts (NO GIFT CERTIFICATES). When submitting payments for this expense, a Form 100 must be submitted to Foundation with the proper documentation. These funds DO NOT have to be spent.
Revolving Accounts: the fund number begins with 1700. This account can be used for all University expenses. Funds can be deposited into this account without restriction. These funds DO NOT have to be spent.
Restricted Accounts: the fund number begins with 4400. These accounts are generally to be used for scholarships, or for whatever purpose the donor has requested. These funds DO NOT have to be spent.
Grant Accounts: the fund number begins with 4201 and higher. The departments are responsible for these accounts.
Other Accounts: there are some 9050 accounts. These accounts are for funds that do not belong to the University, such as Key Deposits that students make. The scholarship number is 6101, this account can only be used for student scholarships transferring from your department to student financial aid.
Summer School is a major source of discretionary income, as well as a valuable service to students. It is essential that departments maximize their summer enrollments. Carefully follow the directions under Summer School to provide a coherent set of courses that students will want and at the times they want them. Be sure to budget for instruction.
Indirect cost percentages for various entries on grants and contracts are included in a memo on the Research Office Web page http://uwacadweb.uwyo.edu/Research/icmemo.htm. Indirect cost funds earned are returned annually using the following formula:
| Department |
15% |
|
| College |
5% |
|
| Research Vice President | 5% | |
| General fund | 75% |
Generally, these funds should be used for research-related activities. Departments have used these funds for graduate students, research equipment, start-up funds for new faculty, and research aides, as well as other purposes.
Reversion of state-funded graduate assistantships
On August 1, 2009 a new policy will be implemented regarding state-funded graduate students. On 1 August 2009 any state-funded GAs allocated to a department or program that have not been filled (the deadline for fall semester hiring papers to be received at the Graduate School) will revert back to the College for reallocation for the upcoming academic year only.
Most college graduate assistantships (GAship) are used by departments for teaching assistants. A full GAship carries an award of a stipend, tuition, health insurance and (most) fees in exchange for 18 hours of work per week. The base stipend is $11,072. A doctoral enhancement of $4,336 is available. Important dates and deadlines for graduate assistants are sent by the Graduate School.
The College receives an allotment of GAships from the Graduate School and allocates these to the departments. Estimates are made concerning the number of doctoral stipends. The College no longer receives the funds for stipends and has not received the funds for tuition, fees and health insurance.
Be alert for competitions for special assistantships and for women and minority assistantships. The latter are awarded on a first come, first served basis.
GAships are valuable resources in attracting graduate students and in planning course scheduling. Use them wisely.
Faculty members may "buy out" of teaching with funds from external grants and contracts. Please review the Released Time policy document as a guide for administration. Each department should decide on the cost of a buy out. The cost should be decided after considering that a three-credit class is one-eighth of a faculty member's responsibility for the academic year. Other factors include the department's desire to encourage externally funded research and its ability to replace the teaching.
Money received from external grants and contracts to buy out teaching is to be used to pay for replacement teaching.
Some granting agencies do not fund released time from teaching. In such cases, a head should consult with the dean concerning appropriate released time, if any. In so doing, the head should show how the teaching could be replaced with current resources.
Contact: Greg Brown (gkbrown@uwyo.edu)
Because the allocation of space is always a zero-sum process, the reallocation is highly contentious. And because it is so contentious, administrators are sorely tempted to avoid reallocation. However, avoidance is not a responsible action for an administrator.
The general framework for the university space policy can be found in Unireg 181 (http://uwadmnweb.uwyo.edu/legal/Uniregs/ur181.htm). In part, the policy reads:
All University facilities, whether owned or leased, belong to the University as a whole and are to be utilized in the best interests of the total institution. Accordingly, the proprietary interests of individual organizational units shall not exclusively define the allocation and use of campus space, especially when larger institutional interests are thereby sacrificed.
The University seeks to utilize its finite facilities resources efficiently and effectively. Thus, the utilization of all facilities are subject to periodic evaluation and reassignment to meet changing institutional needs.
The vice president for Academic Affairs or designee has responsibility for space allocated to colleges and departments. As a department head or program director, you are responsible for allocation of space assigned to your unit. See Guidelines for Assigning Office Space. The dean is responsible for allocating space in the college. Basically, this means that you have the authority to assign or reassign space within the department, but your decisions may be reviewed by the dean or, if the controversy is particularly intense, by the vice president for Academic Affairs or designee.
To ask for additional space, come to the Dean’s Office. An associate dean is responsible for collecting, reviewing, and administering space allocation. Prior to bringing a request to the Dean’s Office, you must carefully review existing allocations. Be sure that you are using your current allocations “efficiently and effectively.”
In recent years, the greatest pressure for space has resulted from increased research. As you and your faculty submit grant proposals or undertake new areas of research, carefully consider what additional space may be required to carry out these new activities. If there is any possibility that you or your faculty will need additional space, indicate that on the “green sheet” and notify the Dean’s Office of that possibility when you submit the proposal or before a faculty member makes a change in research area. Waiting until a grant has been awarded to ask for additional space causes delays and can lead to problems in meeting the deadlines for the research project.