Budget Office
University of Nevada, Las Vegas



Definitions & Terms

 

Budget Adjustment:
Transfer of budget allocation from one expense object code to another, without increasing the total budget.

Budget Revision: 
Increase of the total budget.  When revenue projections exceed the budgeted revenue, both the Revenue Budget and offsetting Expense Budget must be increased to access the additional revenue.

 

SELF SUPPORTING ACCOUNT TYPES:

Restricted Accounts:

  • Funded by Gifts/Sponsorships from private or corporate donors.
  • All gifts must be coordinated through the UNLV Foundation
  • Only gift revenue can be deposited to gift accounts.
  • Revenue/cash cannot be transferred into or out of a gift account (No VTs)
  • Hosting must be approved by the sponsor before the hosting object code can be added to a gift account.  Requests for approval should be submitted to the Controller’s Office.
  • Fund Numbers: 2300, 2305, 2310, 2311.

Unrestricted Accounts:

  • Funded through a miscellaneous revenue source
  • Accounts are set up when there is a unique revenue stream or a unique project or activity that cannot be administered through an existing account
  • These accounts are unrestricted in at the University level but they are generally designated for a specific purpose and should be used according to the purpose of the account.
  • When there is gift revenue and miscellaneous revenue for one project or activity, they cannot be commingled in one account.  One restricted and one unrestricted account will be necessary.
  • Fund Numbers: 2202, 2205, 2220, 2221, 2222, 2228, 2457

 

Budgeted Accounts (Restricted or Unrestricted):

  • An account must be budgeted if there is projected annual expenditures (excluding Voluntary Transfers and Recharge Activity) in excess of $25,000, OR, if Professional, Classified, or Graduate Student salaries are planned on an account.
  • A budget consists of two parts, the Revenue Budget and the Expense Budget, which must be equal.
  • Expenditure can be made on these accounts up to the amount of the Budget.
  • Budgeted accounts cannot operate in a cash deficit position. 
  • Fund Numbers: 2202, 2205, 2221, 2222, 2226, 2228, 2305, 2311, 2457

Unbudgeted Accounts (Restricted or Unrestricted):

  • An account can be unbudgeted if there are no Professional, Classified, or Graduate Student salaries, AND, projected annual expenditures (excluding Voluntary Transfers and Recharge Activity) are less than $25,000.
  • Unbudgeted accounts are operated on a cash basis so expenses can only be charged when there is available cash in the account.
  • Payroll salaries cannot be charged to an unbudgeted account.   Object codes 11-Professional Salaries, 12-Graduate Salaries, and 14-Classified Salaries are not allowed.
  • If activity on an unbudgeted account grows beyond the expenditures threshold or salaries are planned, the account will need to be converted into a budgeted account.
  • Fund Numbers: 2220, 2300, 2310

           
Administrative Units:
This is the Organization Reporting Structure.

  • AAAA-President                                                       
  • BAAA-Provost                                                          
  • CAAA-Athletics
  • DAAA-VP Research & Economic Development
  • EAAA-General Counsel
  • FAAA-SVP Finance & Business
  • HAAA-VP Student Affairs
  • KAAA-VP Diversity
  • NAAA-VP Advancement

 

Function Codes:
Also called ‘Activity’ codes in the Advantage Financial System.  This indicates the primary purpose of the account.                                               

  • 1000-Instruction
  • 2000-Research
  • 3000-Public Service
  • 4000-Academic Support
  • 5000-Student Services
  • 6000-Institutional Support
  • 7000-Operations & Maintenance
  • 8000-Scholarships
  • 9000-Auxiliary Services

 

Back to Self Supporting Budgets


UNLV Paradise Campus

Location:
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

FY18 Self Supporting Budgets

 


 

2017 University of Nevada, Las Vegas. Send comments to UNLV Budget Office.

Last updated 01/09/17 12:48:12 PST.