Budget and Cost Analysis

Effective Date: 07/01/95

Policy Statement 3: University State Budget Requests


General

Using information received from the President, the Chancellor issues instructions and delegates responsibilities associated with the preparation, establishment, and maintenance of University budgets.


Delegation by Chancellor

The Chancellor has delegated the responsibility for budget development and preparation of East Carolina University budget requests as described below.


CONTINUATION BUDGET

Budget Office

The primary responsibility of the preparation of the Continuation Budget (the budget considered necessary to continue present programs and services at the current level for the currently authorized enrollment) is delegated to the University Budget Office. The Chancellor issues instructions to the University Budget Office to supplement those received from the President for the preparation of the Continuation Budget.


Schedules and Documentation

The Continuation Budget request contains detailed support schedules for personnel positions, equipment by categories, other non-personnel expenditures, receipts, and documentation for rate and price increases, automatic and merit salary increments and reserves.


Employee Benefits

Computations are made for employer's matching retirement contributions, Social Security tax, and other employer-paid fringe benefits, at the current approved rates.


Departmental Assistance

Information and/or support data may be requested of the University's administrative officers by the University Budget Office when preparing the Continuation Budget requests.


CHANGE BUDGET REQUESTS

Enrollment Changes

The responsibility for the initial preparation of enrollment estimates for the budget period under request is assigned to the Director of Planning and Institutional Research. The Director coordinates the submission of enrollment estimates to the President's Office after appropriate review and approval by the Chancellor. The President's Office then prepares the budget request by State budget code for changes in enrollment on a per capita basis.


EPA Salary Increases

The University Budget Office prepares a schedule of the total appropriation-support EPA salaries by State budget code and purpose. This schedule is used by the Chancellor and President in computing the amount of increase which will be requested for each State budget code involved.


Other Change Budget Requests-Preparation

The responsibility for identifying and evaluating the Change Budget requests (funding for new programs and improvements in existing programs) and developing such requests is assigned by the Chancellor primarily to Vice Chancellors, deans, department heads, and directors are also called upon to participate in planning and developing the Change Budget requests. The Chancellor, with the help of the Vice Chancellors, makes the final decision as to what programs (including level and priority) will be included in the East Carolina University Change Budget requests to the President and Board of Governors.

Special instructions on format and content are issued to those called upon to participate in the development of Change Budget requests, based upon the instructions received from the Board of Governors. The University Budget Office provides staff support for the Change Budget preparation as needed.


CAPITAL IMPROVEMENT REQUESTS

Capital Improvement Requests-Preparation

The responsibility for developing projects to be included in Capital Improvement requests is delegated to the Vice Chancellors, assisted by deans, directors, and department heads, with staff support from the University Budget Office and the University Director of Physical Plant.

The University Budget Office assists in financial planning and provides other staff support in the preparation of these requests. Special instructions on format and content are furnished to those concerned, based upon instructions received from the Board of Governors.

The Chancellor, with the help of the Vice Chancellors, make the final decision as to what projects (including level and priority) will be included in the East Carolina University Capital Improvement requests to the President and Board of Governors.