Budgeting for Academic Departments

For budget and planning purposes, academic department activity typically occurs in departmentally managed funds. While the University expends significant General Fund resources on academic departments, these are primarily managed through the central faculty full-time employee and graduate student-enrollment processes. Almost 40% of all academic department expenditures are recorded on the General Fund. 

Centrally Managed Funds in Academic Departments

Faculty Full-Time Employees

The University budgets General Fund instructional expenses through the Office of the Dean of the Faculty’s (DOF) Teaching Budget process. The overall total is posted in the fall after the DOF updates its projections to reflect changes in the specific distribution of faculty teaching courses under General Fund FTE totals. Academic departments will work with the Office of the Dean of the Faculty to cover teaching requirements within authorized instructional FTE totals, but will not manage against converted dollar totals that post as teaching expense budgets on the General Fund.

Graduate Student Enrollment

The University budgets General Fund graduate student fellowship expenses at an aggregated, all-academic-department level. This posting of the overall total occurs in the fall after the Graduate School updates its projections to reflect changes in the number of and support distribution for students who arrive in September. Actual General Fund fellowship expenses are recorded in specific departments, but corresponding expense budgets are not posted at that level.

Expected General Fund Costs for Academic Departments

Allowable Category

Key ChartField

Useful Reports

Dean of the Faculty-approved Teaching Budget activity

Account-5093

FIN052 person detail; Revenue and Expense by Account

Dean of the Faculty-approved Assistants in Instruction

Account - 5601/5202

FIN052 person detail; Revenue and Expense by Account

Centrally managed fellowship expenses reviewed by the Graduate School

"GSF" Programs -GR980, etc.

FIN052 person detail; Revenue and Expense by Account

Dean of the Faculty-approved Learned Society Travel expenses

Program-AM025

Ledger detail, filtered on Program AM025

Post-Doctoral Research Fellow (PDRF) expenses

Program-GU093

FIN052 person detail; Revenue and Expense by Account

Approved Assistants in Research Tuition Cost Share

Program-AC390

FIN052 person detail; Revenue and Expense by Account

Unexpected General Fund Costs for Academic Departments

Unallowable Category

Key ChartField

Useful Reports

Action

Expense on person-specific Programs. Research is supported on departmentally managed funds

Programs-FA/FB/GA/POA

Spendable Balance

Journal expense to appropriate departmental A-, B-, or E- Funds

Most non-personnel, non-student aid expenses (other than those specifically listed above). This includes student wages, purchased goods and services, equipment, and so on

Non-personnel Accounts

Revenue and Expense for your department, Fund A0000

Journal expense to appropriate departmental A-, B-, or E- Funds

Academic Department administrative staff, which are typically charged to the Academic Allowance, A0001.

Accounts - 51XX Admin. Staff

Revenue and Expense for your department, Fund A0000

Labor Accounting to move staff to appropriate Fund, such as A0001

Please remove any unallowable expenses from the General Fund by the end of May. If you have any questions please contact your Budget Analyst in the Office of Planning, Budget, and Analysis.

Fund-Specific Notes

Departmentally Managed Funds In Academic Departments