Budget Office
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University of Nevada, Las Vegas

Budget Adjustment Requests

State Budgets

Account Managers can submit requests by email to move budget allocation between the 15-Wages and the 30-Operations lines. Professional and Classified Salaries and related fringes are managed at the Division Level, so any reallocations to or from those lines must be routed through the Provost for the academic departments or the Division Budget Officer for other Cabinet areas.

Restriction on transfers from Salary Lines to Operations:

Effective FY16 and FY17, due to State Legislative Assembly Bill 489 justification requirements, allocation related to salary & benefits should not be transferred to Operating or Wages.  Budget allocation will not be moved out of objects 11-Professional Salaries, 12-Graduate Salaries, 14-Classified Salaries, or related 16-Fringe Benefits into 15-Wages or 30-Operations. Additional AB489 information.

Graduate Salaries:

State Graduate Salaries are administered through the Graduate College account 2101-261-6602 titled GRADUATE ASSISTANTS;  also the UNLV Financial Aid Office records some graduate assistant stipend expenses to the state scholarship accounts.  Requests to use departmental state funds to cover graduate assistant stipends should be coordinated through the Graduate College.


  • Out-of-State Travel with State Funds: Object code 30-TO

    • Departments may now use state funds for out of state travel with the object/sub-object 30-TO. Foreign travel reimbursements will be reviewed on a case by case basis at this time. Please refer to Controller's Office website for a more complete guide on travel policies.

Unallowable State Activity:

  • Hosting: Object Code 25

  • Some operations expenses are also unallowable:

    • There is no single exhaustive list of acceptable uses of state funds, the state administrative manual gives some general guidelines, but judgment is required.

    • Bottled water, hosting, prizes & awards, and new employee moving stipends (FIE) are the more common transactions that should not be charged to state funds.

    • Account managers are responsible for appropriate use of university funds, all of which are public funds whether they are state appropriated or not.

Self Supporting Budgets

After the annual budget has been approved, it may be necessary to make changes to the Expense Budget.  When this involves an exchange from one object code to another, without increasing the total budget amount, a Budget Adjustment Request can be submitted to reallocate Uncommitted Balances.

Budget Adjustment Requests should not be submitted for the Revenue Budget.  The Revenue Budget is changed only if the total revenue projections for the account have increased and if the additional revenue will be spent in the current fiscal year.  In this situation, the total budget will need to be increased through a Budget Revision.

Account Management and Budget Adjustments

  • Account Managers have a responsibility to monitor their accounts on an ongoing basis during the year to ensure that the account maintains a positive cash balance.

  • Account Managers should also track commitments made against accounts to ensure that the uncommitted balance is sufficient to cover pending transactions, including PCard purchases, and Inter-Departmental Requisitions (IDRs), etc.

  • Accounts cannot operate on a negative cash basis.  The budget is established based on a projected revenue amount but if the expected revenue is not collected during the year then the planned expenditures must be adjusted in line with the actual revenue available. 

  • Budgeted Accounts will allow expenditures to post up to the amount of the budget for each line but cash balances must also be taken into account, because if there is insufficient cash to cover the budget amounts then the account could become cash negative, which would require immediate corrective action.

  • If the revenue projection is significantly reduced, the expense budget lines can be reduced to avoid over commitment by moving allocation to the 79-Reserves line through a budget adjustment request.

  • If an override causes a negative budget line, a budget adjustment should be requested to restore a positive balance on the budget line. 

  • Before sending an IDR for a Voluntary Transfer Out to the Controller’s Office, check the account to determine if there are sufficient funds available in the VT Out line to allow the transaction to post.  Also verify that there is a VT In line on the receiving account.

  • Unbudgeted accounts operate on a Cash Basis, not a Budgeted Basis.  If an override occurs, such as for wages or Pcard, allowing expenditures in excess of the available cash to post to the account, this must be corrected immediately, either by transferring additional funds to the account or by reassigning expenses from the account.   Transfers In are unallowable on restricted accounts and for certain programs so a reassignment of expenses may be the only option in some cases.

How to submit a Budget Adjustment Request

  1. Line out the reallocations by object code and amount, which must balance to zero.

  2. Include an explanation of why uncommitted balances are available and what they will be used for when reallocated.

  3. When reallocating to or from objects 11 or 14, the associated Position Number (PN) must be included.

  4. When reallocating to or from a salary line, related fringe must also be reallocated.

  5. If moving funds from reserves, verify that there will be sufficient revenue to cover the expenses

  6. Email the adjustment request to the Budget Analyst for your Department.

  7. A Budget Adjustment Form with examples is available on the Forms page

Object Code Restrictions and Guidelines for Budget Adjustments

  • VT-Out - Decrease: When the VT Out budget is established, the transfer out amount is part of the revenue budget for the receiving accounts.  Reducing the VT Out budget reduces the revenue for the receiving accounts so the Account Manager for the receiving account must confirm that their account will have sufficient revenue to cover expenses without the transfer.

  • VT-Out Increase:  Include the account number of the receiving account and details of what activity the transfer will fund.

  • 11, 12, 14, 15 Increase or Decrease:  Calculate the related fringe using the current rates, available on the Resources page or in the New Budget Form, and include the Object 16-Fringe amounts with the salary adjustment.

  • 11 or 14 Decrease: The budget for 11-Professional and 14-Classified Object Codes are tied to position numbers.  Identify why there is funding available to reallocate and whether it is one time, such as due to vacancies, or permanent, such as position elimination or base salary reduction.

  • 11 or 14 Increase:  Identify the position number and reason for increase; higher base salary for search, special pay or stipend, etc.  If a new position is to be created refer to the New Position Request procedure.

Account, Revenue, or Expense Restrictions and Budget Adjustments

Restricted Accounts

​Cash transfers into or from gift and endowment accounts are not prohibited, but generally should be avoided. There may be unique situations where a cash transfer is needed, and those can be evaluated on a case by case basis.

Unbudgeted Accounts and Payroll Lines

Payroll activity for employee contracts must be processed through budgeted accounts for accountability.  Object Codes 11-Professional Salaries, 12-Graduate Salaries, and 14-Classified Salaries cannot be set up on unbudgeted accounts, such as funds 2220 and 2300.  If payroll activity needs to be funded from unbudgeted funds, a budgeted account should be identified for the expense and revenue can be moved from the unbudgeted account to cover the payroll.  15-Wages lines may be set up on unbudgeted accounts if there are no budgeted accounts available.

Student Fee Revenue

Student Fees should only be used to support the instructional program as outlined in the proposal to the Board of Regents for approval of the fee.  Programmatic hosting that is integral to the student program is allowable, such as student orientation or graduation events but general departmental hosting is unallowable.

Special Course Fees

These fees can only be used for the designated purpose identified in the proposal to the Board of Regents for approval of the fees.  Only the object codes for the costs specified can be established on these accounts.  Any residual on these accounts cannot be used for any other purpose so a VT Out line cannot be set up.  If the residual balance is significant, the fee should be reviewed to determine if the amount should be reduced or eliminated.

Scholarship Activity

All Scholarship activity must adhere to financial aid guidelines and must be administered through the department of Student Financial Services. Scholarships Object 50 can only be set up on accounts managed by the department of Student Financial Services, under Agency 243. Object 50 cannot be set up on any non-Agency 243 account.

Athletic Scholarship activity is administered by the Athletics department, processed on Object 52.

Financial Aid and Scholarships contact information can be found here.

Recharge Accounts

Recharge accounts are funded by charging other University accounts for the service provided.  The rate charged is subject to review and oversight through the Controller’s Office to ensure that the departments only pay for the costs related to providing the service and not for additional department costs unrelated to the recharge service.  Recharge accounts should not have Transfers Out to fund unrelated activity and cannot use recharge funds to pay for hosting.

Host expenses

Hosting costs must be processed through designated host accounts set up for each Division.  One exception is Restricted Accounts; as a transfer out to the host account is unallowable, a 25-Hosting Object Code can be requested through the UNLV Foundation and if allowed by the sponsor it can be set up on the account.  Forward the UNLV authorization when requesting a host line.

Agency Accounts

Fund 2776 – these accounts are set up to accommodate non-UNLV entities that need to use UNLV services for their activities, such as professional associations or student societies that need to pay for in house mail costs or telephone lines.  These accounts must be standalone and UNLV funds cannot be transferred into them and they cannot be used to pay for UNLV payroll.  Typically they only have Object Code 30-Operations and Revenue Code 81-Other.

See the Account Numbers and Fund Types explanations in the Resources section for more information. 



UNLV Paradise Campus

Budget Office
4505 S. Maryland Parkway
CSB Room 209, Box 1057
Las Vegas, NV 89154

Business Hours:
Monday - Friday
8:00 AM - 5:00 PM
Excluding Holidays

FY19 Self Supporting Budgets



2018 University of Nevada, Las Vegas. Send comments to UNLV Budget Office.

Last updated 10/12/18 16:46:12 PDT.