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
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Allowable Category
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Key ChartField
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Useful Reports
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Dean of the Faculty-approved Teaching Budget activity
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Account-5093
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FIN052 person detail; Revenue and Expense by Account
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Dean of the Faculty-approved Assistants in Instruction
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Account - 5601/5202
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FIN052 person detail; Revenue and Expense by Account
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Centrally managed fellowship expenses reviewed by the Graduate School
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"GSF" Programs -GR980, etc.
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FIN052 person detail; Revenue and Expense by Account
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Dean of the Faculty-approved Learned Society Travel expenses
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Program-AM025
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Ledger detail, filtered on Program AM025
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Post-Doctoral Research Fellow (PDRF) expenses
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Program-GU093
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FIN052 person detail; Revenue and Expense by Account
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Approved Assistants in Research Tuition Cost Share
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Program-AC390
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FIN052 person detail; Revenue and Expense by Account
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Unexpected General Fund Costs for Academic Departments
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Unallowable Category
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Key ChartField
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Useful Reports
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Action
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Expense on person-specific Programs. Research is supported on departmentally managed funds
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Programs-FA/FB/GA/POA
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Spendable Balance
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Journal expense to appropriate departmental A-, B-, or E- Funds
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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
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Non-personnel Accounts
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Revenue and Expense for your department, Fund A0000
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Journal expense to appropriate departmental A-, B-, or E- Funds
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Academic Department administrative staff, which are typically charged to the Academic Allowance, A0001.
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Accounts - 51XX Admin. Staff
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Revenue and Expense for your department, Fund A0000
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Labor Accounting to move staff to appropriate Fund, such as A0001
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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
