What is the difference between a base budget and a non-base budget?

A base budget is a recurring budget for the department. Currently, a department’s base budget is carried over from year to year. A non-base budget is a non-recurring, one-time budget. Examples of non-base budgets are a term-appointment position budget or a budget for a one-time consulting study. Even though RA tuition/SEIP expenses are recurring Institute-funded expenses, they should also be budgeted as non-base as the specific students and related amounts supported vary from year to year. 

Do I need to include salary increases in my budget submission?

You do not need to include anticipated increases for salaries paid from the general Institute budget (GIB), as these will be automatically added by B&FA through global budgeting.  Therefore, you should include current fiscal year salaries as of the date you submit your budget for all current personnel and any authorized unfilled positions.

For salaries paid from research, fund, or other non-GIB sources, you will need to budget the increases into NIMBUS, since global budgeting applies only to GIB dollars.

When submitting your forecast, however, projected salary increases must be included, regardless of the funding source.

Are there any budget-related reports that are distributed regularly? If so, how do I get included on the distribution?

Yes, the Office of Budget & Financial Analysis distributes three Excel-based reports monthly: the All Funds Report, the Base Non-base Report and the Budget Detail Report.  If you would like to be included on the distribution list for any of these reports, please have your AO contact your Budget Officer.

  • All Funds Report - Compares revenue and expense by cost object category for a specified fiscal period and the corresponding fiscal period of the previous fiscal year. It also includes changes to Pool A market value, MTDC, organized research proposals, and FTEs by cost object category.
  • Base Non-base Report - Shows the total budget – including the current base and non-base budgets – with FYTD actuals by cost collector. Data is sorted by admin flag (department controlled, faculty controlled, etc.). It includes budget vs FYTD actuals variance and the percent of budget used.
  • Budget Detail Report – Shows both the base and non-base budgets by cost collector, and provides budget transaction details that will allow you to trace your budget from submission to current.  A summary report also compares the total budget to FYTD actuals by cost collector.

What happens if there is unspent general budget at the end of the year?

There is a carryforward process.  For administrative units, requests are made to the EVPT to use the funds in the next fiscal year.  For academic units, the current policy is that unspent general funds are automatically carried forward in the academic unit.  The department has to provide funding or use cost objects with a surplus to cover any cost objects with a deficit.  Faculty controlled accounts and TA Health Insurance accounts must be carried forward in the same cost object.

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