GENERAL INFORMATION

It is very important that all salary data pertaining to university faculty and staff be included within the salary and wage budgets for a given department, center or institute. The development of accurate and complete salary and wage budgets is not only important to the individual, but also the university.

MULTIPLE ACCOUNTS

For those departments where all or partial salary support comes from unrestricted, research and/or restricted accounts, the budget is broken into each index.

FUTURE SUPPORT

During the budget process it is often difficult to identify a specific index from which certain individuals will be supported. This happens most often with research support. In order to ensure that all individuals are completely budgeted at budget time, these individuals are to be budgeted on "future support" indexes. These indexes are easily identified by their index number, which is always 2399XX (the XX being a unique number for each department). If a department has a salary " clearing index," exempt and nonexempt should be budgeted on the clearing index. It is the responsibility of the future support financial manager to ensure that individuals budgeted on future support indexes are actually charged to regular unrestricted, restricted, or research indexes when payroll charges begin in July or September. (Future support indexes have zero budgets and no funding to pay actual charges. Any charges in future support indexes at year-end will be transferred to the unrestricted departmental index.)

RESTRICTED INDEXES

Budget positions on restricted indexes are included within the packet for the individual financial manager. However, it is important to remember that they need to be incorporated into a comprehensive salary and wage budget for the unit. When a restricted index will bear the costs for all or part of a regular university faculty or staff member, the individual index financial manager and responsible unit executive need to be in close consultation. In cases where the individual is to be paid from more than one index, the percentage effort distribution for each index needs to be clearly stated. Each restricted index financial manager should sign for his/her account and submit the completed salary and wage budgets if changes have been indicated. When a restricted index is expected to bear the costs for incidental labor charges, such as wages or clearing index charges for secretarial or technician services, itemization of each salary account code item is not required. Such items can be aggregated and entered under code 61700 directly on the salary and wage budgets.

If you have any questions about the salary and wage budget please call Stephen Guttman , Budget Director, or Dolores Knauss, Budget Assistant, at extension 8-4204.

EXPLANATION OF THE SALARY AND WAGE BUDGETS DESCRIPTION OF LINE ITEM

1. ORGANIZATION HEADER LINE - Identifies the organization by showing the BANNER FINANCE INDEX number and title, department, college / department, and vice president.

2. POSITION INFORMATION LINE - Identifies information pertinent to the "position"

A. POSITION TITLE - Generic position title in Banner HR System. Individual may have more specific title.

B. BANNER INDEX – Similar to the Account number in Financial Records System. The BANNER INDEX is a combination of the Fund and Org in Banner Finance.

C. BANNER FINANCE ACCOUNT CODE – Similar to the subcode in the Financial Records System.

61010 - Faculty
61050 - Lecturer
61060 - Adjunct/Visiting
61080 - Unassigned/Contingent
61090 - Summer Faculty
61100 - Exempt
61200 - Nonexempt
61250 - Nonexempt-Technician
61510 - Teaching Assistant
61520 - Graduate Assistant
61530 - Research Assistant
61540 - Project Assistant
61550 - Research Assistant Tuition
61610 - Research Eng/ Sci/Sch
61620 - Research/Visiting
61640 - PT - Research Eng/ Sci/Sch (less than 1000 hours)
61650 - Student/Research Undergraduate
61660 - PT - Retired Faculty
61670 - Research Associate
61700 - Wages
61790 - Consultation
61900 - Centennial Teachers

D. BANNER HR POSITION - The unique position number assigned to this position. Please refer to this new number for all budget and payroll matters.

E. CLASSIFICATION - Employment classification, such as faculty, exempt, non exempt, etc.

F. LEVEL - Employment level associated with the classification.

G. INDEX FTE - The FTE percentage assigned to the INDEX.

H. BUDGET AMOUNT - The amount of budget dollars allocated to this position number.

3. ASSIGNMENT INFORMATION BOX - Identifies information pertinent to the individual assigned to this position

A. POSITION, ACCOUNT, DESCRIPTION, LAST NAME, FIRST NAME, ID are self-explanatory.

B. ANNUAL SALARY - Reports the total annual salary of the individual from all positions and all assignments.

C. ASSIGNED EFFORT - Reports the FTE for each assignment. Please note that department chairs and faculty with "caps" may exceed 100.00 percent.

D. POSITION BUDGET - The budget amount allocated to this position number.