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State appropriated budgets are set for two years at a time by the Nevada Legislature which meets for 120 days in odd numbered years. UNLV has seven state appropriations:

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• Intercollegiate Athletics - FD125
• Statewide Programs - FD102
• Business Center South - FD115
• School of Dental Medicine - FD109
• Boyd School of Law - FD104
• Kirk Kerkorian School of Medicine at UNLV - FD126

The expense budget totals are determined by the time the legislative session closes, so the source for a budget increase to a given account over the two year biennium would be:

1. Reallocation from within the same FD1XX account
   1. Example: from a PGxxxxx within FD124 to another PGxxxxx within FD124, but not from a PGxxxxx within FD124 to a PGxxxxx within FD109, FD115, FD126, etc.
2. If excess student fees are collected

UNLV, School of Dental Medicine, Boyd School of Law, and Kirk Kerkorian School of Medicine at UNLV are supported by a combination of state general fund revenue and student fees. The remaining appropriations are relatively small and are supported by general fund revenue. State accounts are identified by their fund number, which starts with FD1. Accounts within the UNLV formula budget appropriation begin with FD124.

Expense reassignments cannot be made from self-supporting accounts to state accounts after May 1 of each year. Expense reassignments cannot cross fiscal years when moving from state accounts or between self supporting accounts.

Expenses Not Allowed on State Funds

There is no single exhaustive list of acceptable uses of state funds. Below are examples of items that are not allowed:

• Bottled water
• Hosting
• Prizes and awards
• New employee moving stipends

Account managers should exercise judgement when using university funds. All university funds are public funds whether they are state appropriated or not.

State Budget Increases

Only the Nevada Legislature can increase state budgets. Funds that are allocated for legislatively approved merit, COLA, or fringe rate changes are added to account budgets each year. If other salary increases, stipends, or special pay are to be allocated, the funds to cover those costs must be identified from within the account with authorization from the divisional budget officer.

Divisions can reallocate funds between state accounts to address program priorities. Distinction must be made between one-time reallocations or permanent reallocations that will carry forward to future years.

A self-supporting account has its own revenue source. Each account must maintain a positive cash balance. Funds remaining at year end will roll forward to the next year. Budget adjustments can only be made within each self supporting account, not from one account to another.

Self-supporting accounts are neither state-appropriated nor grant-funded. Self-supporting accounts typically generate revenue through the sale of goods or the provision of services. Self-supporting accounts are often established for a specific purpose so expenses charged to a self-supporting account must directly relate to the purpose.

Self-supporting accounts may or may not have budgets. The Nevada System of Higher Education (NSHE) Board of Regents policy requires a self-supporting budget to be approved by the board if expenditure activity exceeds $250,000 annually (excluding transfers out and ending balance/reserves).

A self-supporting account has both a revenue budget and an expenditure budget. The revenue and expenditure budgets for self-supporting accounts must always balance. The need to balance the revenue and expenditures for a given account requires careful monitoring of every self-supporting budget. Financial Planning, Budget, and Analysis recommends that account managers review revenue and expenditures at least quarterly to determine if actual experience remains consistent with what was expected when the budget was developed.

Creating New Self-Supporting Accounts

Self supporting accounts can be set up when there is a new program or activity that generates its own revenue with related costs that should be tracked in a separate account.

Not every activity requires a separate account. If an existing account is available and appropriate, it should be used. If it is not clear whether an existing account can be used, contact your area’s budget analyst for assistance.

Follow these steps to setup a new account:

1. Identify a revenue and expenditure plan.
2. Submit a budget for the new account .
3. Complete the New Account Request form available in the Self Supporting Budget section of the Forms page.
4. Route the form through your divisional budget officer for approval.
5. Once your divisional budget officer approves, submit to Financial Planning, Budget & Analysis with the approval included.
6. Complete a Worktag Addition/Change Request form.

** Both forms can be submitted together to UNLVWorktagRequests@UNLV.edu.

If the annual activity is not projected to exceed $250,000 and will not have any FTE salaries, Financial Planning, Budget & Analysis may determine the account to be Balance-Controlled.

Moving Funds from one Self-Supporting Account to Another

The actual transfer of cash is processed by submitting a journal to be approved by the Controller’s Office. The transferring account must have sufficient cash to cover the transfer of funds and not result in the account becoming cash negative.

For budgeted accounts, there should be sufficient budget on the Voluntary Transfer Out (VT Out) account line. If additional funds are needed on the VT Out line, a budget amendment request must be submitted through Workday. Voluntary transfers should not be processed to/from gift accounts or student fee accounts unless there has been a prior approval exception. Contact your budget analyst on how to handle these situations.

Reserves Balance

The reserves balance is built up over a period of time and should be used for one-time items as this is not guaranteed year over year. It cannot be used to create a new position. A position creates an ongoing commitment for salary and fringe and when the reserves balance is exhausted, the account may not have sufficient ongoing revenue to cover the cost.

Gifts are donated funds held at the Foundation, that provide a funding source that is either considered unrestricted or restricted.

Unrestricted means not limited to a specific program, college, or department. These gifts are used where most needed throughout the institution, including to recruit top faculty, create scholarship programs and internship opportunities, and enhance academic life.

Restricted gifts are earmarked for specific purposes chosen by the donor, such as an endowed scholarship or professorship, program or building.

Although both unrestricted and restricted gifts are welcome, unrestricted gifts are of critical importance because they allow the university to provide funding in the areas of greatest need to meet unexpected challenges, take advantage of unique opportunities, and meet the many budget challenges of the current higher education environment.

You can add allowable spend types to a gift account by emailing UNLVWorktagRequests@unlv.edu and cc your budget analyst specifying the account number, type of expense, and brief explanation of the new activity. Some accounts have restrictions. If your account has restrictions, the activity must be approved by the UNLV Foundation.

The Office of Sponsored Programs handles all aspects of grant accounts. For information regarding grant accounts, visit the Office of Sponsored Programs webpage.