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S&W Position Budgets

Salary & Wages Budget Nodes

  • Each position is associated with a job code
  • Each job code is associated with a S&W expense account
  • Each S&W expense account rolls up to a S&W budget node
  • Please review the HR Job Codes spreadsheet
  • Budget node B5006 (Salary & Wages) houses miscellaneous non-regular salary earnings such as:
    • Longevity
    • Overtime
    • Shift Differential
    • Hazardous Duty Pay
    • ERS Opt Out Earnings

      Budget Node

      Description

      B5006

      Salary & Wages (Misc.)

      B5034

      Salary & Wages Tenure/Tenure Track Faculty

      B5035

      Salary & Wages Non-Tenure Track Faculty

      B5036

      Salary & Wages Adjunct Faculty

      B5037

      Salary & Wages Graduate Assistants

      B5038

      Salary & Wages Exempt Staff

      B5039

      Salary & Wages Non-Exempt Staff

      B5040

      Salary & Wages Student Employees

      B5055

      Salary & Wages Summer Faculty

       

Base (Original) Budget

  • Base budgets are established during each budget development cycle. A budget journal can be processed in PeopleSoft Finance to adjust base budgets throughout the year as needed
  • The base budget represents a cost center’s permanent budget expected to carry into future fiscal years
  • From a position standpoint, the base budget for full-time faculty and staff positions should equal the incumbent’s annual salary
    • Example 1: John Doe is a Department Business Administrator earning $4,133.34/month
      • B5038 base budget should be $49,601 ($4,133.34 X 12 months)
    • Example 2: Jane Doe is an Administrative Assistant earning $21.78/hour
      • B5039 base budget should be $45,477 ($21.78 X 2,088 workdays)

Revised (Current) Budget

  • The revised budget represents the department’s budget for the current fiscal year
  • From a position standpoint, full-time faculty and staff revised budgets should represent the employee’s annual salary plus additional one-time compensation for the current fiscal year
  • Revised budgets tied to vacant positions in fund codes 1041 & 1042 will be lapsed. Budget will be restored via budget journal once the position is filled
    • Example 1: DBA John Doe has an annual salary of $49,601. In addition, John Doe is paid out additional compensation of $100/month from September-February
      • B5038 Revised budget should be $50,201 ($49,601 + ($100 X 6 months)
    • Example 2: DBA John Doe is terminated effective 01/01/26. Year-to-date payout is $16,533.36. 
      • The remaining revised budget of $33,066.68 will be lapsed

Full-Time Equivalent (FTE)

  • An FTE is a unit of measurement which indicates the employee’s workload
  • An employee that works 40 hours per week has a 1.00 FTE
  • Full-Time base budgeted Faculty & Staff positions have an FTE of 1.00
  • If a position’s base budget is split amongst various cost centers, the FTE is distributed based on the distribution
    • Example 1: DBA John Doe’s base budget is split funded between two cost centers

      • 34.145% on 2160/D0000/FXXXX/NA (FTE .34)

      • 65.855% on 2065/D0000/FXXXX/NA (FTE .66)

  • The FTE tied to a Temporary base budget is calculated using a lump sum table

    Description

    Lump sum Amount

    Adjunct Faculty

    25,920

    Corporate Faculty

    25,920

    Summer Faculty

    30,000

    Non-College Work Study

    17,748

    Temporary Exempt Staff

    30,000

    Temporary Non-Exempt Staff

    17,000

    • Example 2: Facilities Management has a Non-College Work Study base budget of $80,000. The FTE is 4.51 ($80,000/$17,748)

Fringe Benefits

  • Fringe benefit budgets are calculated by a percentage based on the type of position
  • Benefit adjustments are required with all salary budget adjustments
    • Fringe benefits associated with salaries paid on ledger 1 department cost centers (fund 1041 & 1042) post to benefit cost centers housed centrally
  • When increasing benefit budgets, round up. When decreasing benefit budgets, round down

    Position Type

    Benefits %

    Full-Time Faculty & Staff

    30.00%

    Adjunct Faculty

    17.00%

    Summer Faculty

    17.00%

    Faculty Overload

    17.00%

    Administrative Stipend

    17.00%

    Temporary Staff

    13.50%

    Retired Faculty/Staff

    7.85%

    Corporate Fellow

    7.65%

    Student Employees

    2.00%


    • Example 1: Admin Asst Jane Doe has an annual salary of $45,477. The fringe benefits tied to this salary is $13,644 ($45,477 X 30%)

Position Pivot Report (PPR)

  • A Position Pivot Report (PPR) contains position and base budget information for all full-time and part-time positions with base budgets
  • The PPR is needed to process the annual position budgeting entries

    ppr

BOB Report

  • The Bolt-on Budget (BOB) report is a high-level summary report which displays position information and job information including year-to-date earnings, encumbrances and budget balance available (BBA)
  • Each month, UH notifies campus business offices when the BOB report can be run for the month that recently closed
  • The UHD Budget Office runs the BOB report and checks for accuracy with Finance reports
  • If the BOB and Finance reports match, the UHD Budget Office notifies departments via email to run the newly available BOB report

Note: Unlike Finance reports such as the 1074, the BOB is not a ‘live’ report that captures activity within the current month. In other words, an accurate and up-to-date BOB won’t be available to run until the university’s financial end-of-month close process is complete. For example, a March BOB report won’t be available to run until approximately 7-10 days into April

bobrep

Staff New Hires (PageUp)

  • UHD will provide the additional base budget needed for the new hire, so long as the annual salary does not exceed the 1st quartile
  • If the new hire’s annual salary exceeds the 1st quartile, the department will have to provide a funding source for the difference
  • If the base budget exceeds the new hire salary, UHD will sweep the difference to central pool
    • Example 1: Jake Doe was hired as an Accountant earning $60,000/year. The Accountant position has a base budget of $53,430. Since the annual salary is less than the 1st quartile, UHD will fund the entire base adjustment
    • Example 2: Jim Doe was hired as a Manager, Business Operations earning $75,000/year. The Manager position has a base budget of $68,000. Since the annual salary exceeds the 1st quartile by $4,453, UHD will fund a total of $4,453 and the department will fund the remaining $2,547
    • Example 3: Janet Doe was hired as a Library Assistant earning $37,000/year. The Library Assistant position has a base budget of $40,000. The budget office will sweep the difference of $3,000 to central pool

Faculty New Hires (PageUp)

  • Faculty have the option to get paid over 9 months (9 pay 9) or 12 months (9 pay 12)
  • If a Tenure/Tenure Track faculty is hired in the Spring, their salary payout for the fiscal year should equal half of their annual salary
  • UHD will fund the base needed for faculty new hires so long as the position did not undergo a title change
  • Departments will be responsible for funding the base shortfall for faculty positions that are upgraded from Assistant Professor to Associate Professor or Associate Professor to Professor

Job Edits (ePARs)

  • The departments are responsible for funding job edits such as reclassifications, promotions, fund equity adjustments, etc.
  • Acceptable funding sources include M&O, travel, and/or vacant positions
  • Note: Using vacant positions to fund job edits may impact the base adjustment for the vacancies once they are filled
  • Fund equity is not an acceptable funding source for base adjustments
    • Example 1: Jessica Doe was promoted from a Systems Admin I to a Systems Admin II earning $68,000. Her salary increase of $8,000 will be funded from a vacant Systems Admin I
    • Example 1 Continued: A job offer was extended to the once vacant Systems Admin I. New hire Jamie Doe requires an additional base budget of $3,000. Since this position was used to fund the promotion above, the department is now responsible for funding the base adjustment of $3,000

Additional Compensation (ePARs)

  • An additional compensation ePAR is a form in Peoplesoft HR to pay out a one-time payment over the course of one or more months
  • Additional compensation ePARs are only created for exempt staff
  • If non-exempt staff are approved for additional compensation, a job edit ePAR is created to temporarily increase the hourly rate
  • The funding source should always be listed in the comments section
  • A list of acceptable funding sources includes M&O, travel, fund equity or a vacant position, provided the additional compensation is being paid out as a result of the vacancy
    • Example 1: DBA John Doe is approved for additional compensation of $100/month from September-February for assisting with duties typically assigned to the now vacant Administrative Assistant