Annual Planning Guidelines

FY24 Annual Planning Guidelines

Budgets are Due

• Friday, June 16^th, 2023, at 4:30 pm.
• If done prior to the June 16th deadline, email Cynthia Fetsch for review.

Budget Module Data will Populate PBCS

• Upon completion of entry to Budget Module data will be imported into PBCS for FY2024. Manual entry (by Resource Planning & Allocation staff) into PBCS will be limited to Grants & Contracts revenue and operating expenses.
• Upon completion of entry to Budget Module and budget approved by Chancellor the uploaded information will be sent out by RPA for verification including the following:
  • Appropriated Target Review
  • Transfers In & Out
  • Non-Appropriated Funds Balanced
  • Taxable Revenue and Part Fees
  • Service Unit Allocations

Premium Services, excluding OPM Premium Services Fund 30313

• Offered to specific customers that require different levels of service outside of the core services.
• Defined between departments in a signed Premium Service Agreement.
• Each department involved in the agreement needs to budget the revenue (491000) or expense (721000).
• Available fund numbers have been set up for Premium Services. The range is 31950 thru 31959.

Fund Budgets

• Review ALL funds! Do not allow the same budget to rollover each year without reviewing!
• Departments are required to establish both revenue (except 30000-39999) and expenditure budgets on all funds.
• Budgets should be prepared for all funds in the following ranges within which you expect to incur expenditures, receive revenue, or process transfers during FY2024 (unless specified below):
  • 10000-29999 Local
    • 26XXX - Alumni Foundation funds
      • Please budget the amount you expect to receive for both revenue and
        expense.
      • Contact Alumni Foundation if you have questions on your projected
        balance.
      • Budget the revenue using account 478000 and budget the expense in
        proper expense account(s).
      • The revenue and expense budgets should net to zero.
      • Departments should budget the portion of salary and fringes on the 26XXX fund(s) for the named educator following the intent of the UND Alumni Foundation fund.
        • Combo Codes have been established for 26XXXX funds that include a project number that ties to the UND Alumni Foundation Fund. If it is not showing up in the drop down box in HRMS Budget module please contact Cindy Fetsch.
  • 30000-37999 Appropriated
  • 50000-59999 Scholarships
  • 70200-70299 Quasi-Endowment (departments will not budget these funds)
  • 70500-70599 Endowment Funds (departments will not budget these funds)
  • 79000-79999
    • UND endowments distribution funds
    • Restricted Funds reimbursed from Alumni Foundation Funds – Please follow similar process as the 26XXX fund.
• Departments may also have funds in the following series, departments may choose to budget, yet
  are not required, for the following fund ranges:
  • 60000-69999 Loans
  • 80000-89999 Agency Funds
• If a budget is being prepared for funds that are small or have minimal activity, consider consolidating and inactivating funds.
  • How to inactivate a fund:
    • Verify the asset and liability account balances for the fund are zero by running a trial balance in PeopleSoft Finance or TIBCO (Information Builders). A trial balance in
      PeopleSoft Finance must be run with a blank department to 9999. Asset account
      numbers are 6-digit numbers that start with “1” and liability account numbers are
      6-digit numbers that start with “2”.
    • Verify the fund is not being used in an active Campus Connection item type. In
      Campus Connection, using Query Viewer, run the NDU_0086_SF query to Excel.
      Run the query for a SetID of UND01, with a Starting Item Type of “000000000000”,
      and an Ending Item Type of “999999999999”. Filter the query results by the “Fund”
      Column (column G) and look for any active item types that use the fund you are
      requesting to inactivate. If there are any active item types (item types that do not
      contain “DNU” in the description”) contact Mary Anderson to request that the item
      type be inactivated or changed to another funding source.
    • Email Sharon Loiland or Laura Johnson the fund number(s) and fund name(s) to inactivate the funds.

Appropriated Carry-Forward

• Primary Units
  • See Suggested Funds for Budgeting page for a list of general appropriation suggested fund numbers and carry-forward fund numbers per expense function.
  • If there is a need to budget anticipated FY23 carryforward in FY24 , contact Cynthia Fetsch to
    assist in setting up the funding.
    • Final carry-forward from FY23 not budgeted in FY24 will be available after fiscal year end close and reconciliation.
    • If orders were placed in FY23 using carry-forward funds yet you have been informed that items will not be received until FY24, contact Cindy Fetsch to assist with setting up the budget. It is crucial to set up the correct account numbers, depending on if the invoice is using operating (52XXXX-678999) or equipment (69XXXX) to not disrupt processing in UND Marketplace.

HR Personnel Budgeting (Job Data and DBT)

• All active positions are listed in the Budget Module.
• All permanent Job Data changes are reflected in the Budget Module.
  • The following changes cannot be entered in the Budget Module:
    • New hires
    • Terminations
    • Probationary increases
    • FTE changes
  • Submit the change as soon as possible to Human Resources, using the correct process.
• Review and update the Department Budget Table (DBT) for each position using the correct funding sources, including grants & contracts.
• Only budget for positions you intend to fill during FY2024.
• Inactivate positions no longer used or that do not have funding at this time.
  • To inactivate, submit a Position/Request Change Form to Human Resources.
  • In the future, these positions can be activated with Human Resources upon obtaining funding.
• PLEASE DO NOT BUDGET CENTS ON POSITIONS.
  

Salary Increases

Detailed HR Annual Increase Guidelines

• Benefitted staff/faculty whose overall documented performance level meets the standards are eligible for a salary increase:
  • Each qualified employee will receive a 4% increase. This increase will be merit, market, or a combination of both.
  • A 2% pool will be available for additional merit or market above the 4%. If an employee is over 7%, approval is needed by their respective VP.
• Benefitted staff whose overall documented performance level does not meet standards are not eligible for any salary increase.
• For faculty, it is up to their Dean/Chair to assess if the evaluation does not meet expectations.

Faculty Promotions

• Approved Faculty promotions should be entered in the Promotion Column and additional dollars are not provided centrally for the promotions and are not part of the overall 6% salary calculation or 7% maximum.

Health Insurance Premium

• Health Insurance Premium will be $1,643.08.
  • Health insurance premiums are paid a month in advance.
  • Pay periods June 1-15, 2023 and June 16-30, 2023 (both paid from FY2023) will be at the increased rate as they cover the July health insurance premium.
    • Please make sure you have enough “estimated” dollars to cover the new premium.

Fringe Benefits

• Fringe benefits for all funds (excluding Grant and Contracts) are budgeted in the Budget Module under FIN Dept Budget Entry.
• The amount budgeted for fringe benefits should be reviewed and adjusted within your departmental budget to take into consideration the adjusted salary levels and any differences based on your current staffing.
  
  • Items to consider that may increase/decrease fringes:
    
    • Years of Service will drive fringe benefits up or down dependent on new hire or
      longevity of employee
    • Workers Compensation
    • Spousal insurance differences
    • New employees hired at a lower annual rate would drive fringes higher
    • Vacation and Sick leave payouts
• The FY24 Benefits Calculator is on the Human Resources website.

Evaluations

• Evaluations consistent with current board and institutional policy must be on file.
• It is the responsibility of each department to make sure an evaluation is on file with the proper office. If an evaluation has not been completed, the employee and their supervisor are not eligible for a salary increase. Refer to the Salary Administration policy if you have questions.
• Human Resources tracks the completion of staff evaluations in HRMS.
• UND and Medical School benefited staff evaluations are retained in Human Resources.
• UND benefited faculty evaluations are retained in various offices. Contact the office of Vice President of Academic Affairs for further clarification.
• Medical School benefited faculty evaluations are retained in the Medical School Academic Affairs office.

Probation

• Newly hired employees who have not completed their initial six-month probationary status by June 30, 2023, are not eligible to receive any additional salary increase.
• Upon completion of an employee’s probation they may qualify for a probationary increase.
• Budget accordingly for the anticipated probationary increase, as additional dollars will not be provided for this increase.
• The probationary budget amount should be budgeted in the DBT in the actual position in the Budget Module.
  • Add a comment in the DBT to explain additional amount is for probationary increase.

Vacant Positions

• Carefully evaluate ALL vacant positions.
• For positions that are being vacated and a replacement will be hired – budget the dollars in the vacated position (not in a pool position).
• Vacant positions must have a 4% market increase and can go as high as 6% (market).
• Positions with no DBT (“not budgeted”, with zero dollars budgeted, no funding entered, funding removed for FY2023, etc.) in the Budget Module will not be uploaded.

Work Study Funding

• A work-study position will have an Earn Code of H14 and two funding sources listed.  For the work-study to be active there also needs to be a combo code without an H14 earnings code that is used as a “default funding source” if position runs out of work-study funds.  Dollars or %’s can be used for the default funding line.  NOTE: This is not a new process, just a refresh for budget module users.   

Positions Using Grants & Contracts Funding

• Budget all positions that will use Grants & Contracts funding sources for FY2024.
  • Contact Grants & Contracts to set up new funding sources for FY2024.
  • Once set up, the funding sources will be available in the Budget Module.