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Positions
Position budgeting refers to allocating funding for personnel costs. Unfilled positions may accumulate salary savings.
Funding a Position
Before seeking applicants for a position, financial managers should calculate funds required for the position. For designated funds and revenue funds, benefit costs should be considered. Upon selecting a candidate, account managers should ensure the funds are in the correct account.
Use these account codes when funding salaries and wages.
| Code | Employee Type |
|---|---|
| 700801 | Faculty |
| 700802 | Graduate Assistant Teaching |
| 701001 | Exempt Staff |
| 701400 | Student Employees |
| 701401 | College Work Study Student Employee |
| 701402 | Graduate Assistant Non-Teaching (Research) |
| 701501 | Non‐Exempt Staff |
| 702000 | Hazardous Duty Pay |
| 702100 | Overtime Pay |
| 702200 | Longevity Pay |
| 702300 | Lump Sum Termination Pay |
| 702301 | Vacation Payoff |
| 702400 | Termination Pay Death Benefits |
| 703100 | Emoluments and Allowances |
To move funds into one of these accounts, submit a change of budget request.
How to Submit a Change of BudgetBenefits include fringe benefits and premium pay which are expenses directly related to an employee鈥檚 salaries and wages. Funds other than 110100, 140100, 120500, and 150101 are required to include benefits in their budget for each eligible employee. Contact your budget director for assistance.
Use these account codes when funding benefits.
| Code | Benefits Type |
|---|---|
| 703300 | Employee Retirement Other |
| 704100 | Employee Insurance |
| 704101 | Retiree Insurance |
| 704200 | Payroll Health Insurance Contribute |
| 704300 | FICA State Match |
| 706200 | Workers Compensation |
| 708600 | ORP State Match |
| 790900 | Teacher Retirement Reimbursement |
| 790901 | Teacher Retirement 90 Days |
| 790902 | Teacher Retirement Contract |
| 799008 | Vacation Sick Accruals Grant |
Salary Savings
鈥淪alary savings鈥� are those budgeted salary funds for a specific month which are not used when the month鈥檚 payroll is drawn. Salary savings may be realized in an individual account by (1) holding open an unfilled position, or (2) transfer, termination, death, retirement, or suspension of an employee. Salary savings may be utilized by the account manager with approval of the appropriate Vice President excluding fund the E & G (110100), Designated Tuition (140100) and Institutional Fund (150101).
Read Budget Procedures