UC IRVINE ADMINISTRATIVE POLICIES AND PROCEDURES

Business and Financial Affairs

Budget Office

Sec. 703-11: Amendments to the Operating Budget - Policy

Responsible Administrator: Vice Chancellor - Planning and Budget
Revised: May 2005 (reviewed June 2009)

References / Resources

  • UC Planning and Budget Manual Chapter 4010, Operating Budget Amendments
  • UCI Delegations of Authority
    • IDA 104, Operating Budget Amendments
  • UCI Administrative Policies & Procedures

Contact: Budget Office at (949) 824-7676

A. Purpose

To establish policies that govern the administration of amendments to the operating budget.

B. General

Adjustments to operating budgets may be approved when:

  1. Justification supporting the transfer is as adequate as the justification presented in support of the approved budget which is to be modified.
  2. The adjustment can be made without detriment to the proper conduct of operations during the remainder of the budget year and to the achievement of the campus budgetary savings target assigned by the President.

C. Appropriation Categories

The following are designated as appropriation categories for the UCI campus operating budget:

  • Instruction and departmental research and organized activities relating to general campuses
  • Instruction and departmental research and organized activities relating to the health sciences
  • Organized activities-general campus
  • Organized activities-health sciences
  • Organized research-except health sciences
  • Organized research-health sciences
  • Libraries
  • Campus public service
  • University Extension and Summer Session
  • Maintenance and operation of plant
  • General administration and institutional services
  • Student services
  • Auxiliary enterprises; e.g., residence halls, parking operation
  • Student aid
  • Provisions for allocation

D. Authority Delegated to the Chancellor

  1. Budgets for Staff Salaries, General Assistance, Supplies and Expense, Equipment and Facilities, Special Items and Unallocated Subaccounts

    The Chancellor may amend the above subaccounts within appropriation categories, subject to conditions in Part B above and the following:

    1. Upward reclassification of Subaccount 1 personnel funded by General Funds/Registration Fee Funds/Off-The-Top Funds are financed from the provision for reclassification account within campus salary policy. It should be noted that all vacated positions are downgraded on a permanent basis in order to provide funds to support campus salary policy. Reclassifications will only be funded on a permanent basis. Those reclassifications which are effective after July 1 are funded from departmental funds for the current year. General assistance (Subaccount 2) reclassifications must also be funded by departmental funds. Increases above campus policy are also funded by departmental funds.
    2. Merit increases for Subaccount 1 personnel funded by General Funds/Registration Fee Funds/Off-The-Top Funds may be financed only from the campus provision for staff merit increases. General assistance merits are funded by the department.
    3. Range adjustments (annual cost of living increases) for all Subaccount 1 personnel paid from General Funds/Registration Fee Funds/Off-The-Top Funds must be funded from the provision for range adjustment account. Departments should expect to fund the general assistance range adjustment from their own funds.
  2. Budgets for Academic Salaries

    The Chancellor may amend academic salaries subject to conditions in Part B above and the following:

    1. The number of academic positions (FTE or full-time equivalent) may not exceed the budgeted number of positions except for temporary positions.
    2. Merit increases and promotions for academic personnel may be financed only from the campus provision for academic merit increases and promotions. This applies only to accounts financed wholly or partially from general funds.
    3. Upgrading of academic positions may be financed from funds resulting from downgrading of positions, and from the campus provision for academic merit increases and promotions. This applies only to accounts financed wholly or partially from general funds.
    4. Temporary positions may be established if labeled as such and terminated at the end of the fiscal year. If such positions are to be made permanent, they must be included in the budget for the succeeding year; appointments to temporary positions may not be made at the regular academic ranks (professor, associate professor, assistant professor).
    5. Subject to certain conditions, funds may be transferred from academic salaries for purchase of equipment, books, or nonrecurrent items, provided achievement of the campus budgetary savings target is not thereby impaired.
    6. Funds may be transferred from academic salaries to supplies and expense for payment of honoraria, including travel, and to general assistance for temporary employment of academic personnel.
  3. Transfers Between Budget Accounts

    Transfers between budget accounts within appropriation categories may be approved by the appropriate coordinating point. A post audit campus review will be performed by the Budget Office.

    After appropriate campus review, the Budget Office shall refer all transfers between campuses to the Office of the President for approval and processing.

E. Redelegation of Authority

The Chancellor's redelegation of authority to campus personnel can be found in IDA 104.