Areas of Special Note

Department Holder Responsibility

UNT Policy 10.005 specifically states that the Dept ID Holder of Record is solely accountable for all processess and personnel actions that affect the funds entrusted to the holder. A DeptID holder must personally review and approve financial transactions for each department for which he/she is a holder. This responsibility may not be delegated.

Cognos Reporting contains Budget Summary reports to assist in this process. It is your responsibility to immediately report suspected improper use of funds or violations of this policy to the Vice President over your department and to the University Internal Audit Department.

Revenue items to look for: • Are the revenues deposited reasonable? • Are the revenues being deposited in a timely manner? • Are there any unexplained anomalies?

Expenditure items to look for: • Are salaries and wages being paid to individuals you authorized payment for (and are the amounts appropriate?) • Are any individuals being paid excessive overtime? • Do operating transactions reflect payment of items approved by you? Pay particular attention to employee reimbursements. • Is there any unusual activities that you are uncertain of? • Are all travel-related expenses reasonable and do they reflect the trips/amounts you approved?

Budgetary Cost Sharing

Budgetary cost sharing is processed annually by the UNT Budget Office. Activities related to this process are standing agreements between campus departments to fund positions and operational activities. Departments may elect to use the budgetary cost sharing method when there is a recurring annual charge rather than processing an ABA on a yearly basis. Departments should review their budgetary cost sharing expenditures and/or revenues on an annual basis to ensure the dollar amount and purpose is still viable.

HRM 4 Documents

HRM-4 HRM-4’s are sent to the Budget Office before Human Resources. HRM 4’s are needed when:

1. A new position is created.

2. There is a reclassification of an existing position.

3. There is an overlap of two employees (ie: Training is needed before Retirement or Termination).

4. Salary Range Request (Vacant position to be hired above entry)

5. FTE change (change from full time to part time or part time to full time) or change in % funding from one DeptID/ProjID to another.

6. The funding of the position is changing.

The Budget Office processes HRM-4’s within 24 hours when all necessary signatures are provided and appropriate funding is available. The Budget Office maintains a log of all HRM 4’s received and the date in which they were sent to HR.

Do Faculty ePAR's need Budget Office approval?

No. The Provost Office is managing all faculty ePar's. The Budget Office does not maintain a file for faculty positions.

Cognos Reports

Cognos Reports, are accessed through your page. They allow users access to view financial transactions in their chart string. This reporting tool provides departments the information needed to manage their Org Depts to ensure that all approved financial transactions are recorded. Additionally, it gives users the ability to track incoming funds and outgoing expenditures and compare them to the amounts allocated in their annual budget. Approved users have the option to “drill down” to see a detailed transaction list pertaining to each chart string by clicking on any of the blue linked accounts. Register for Cognos Report Departmental or Project training via the employee portal.

ABA versus IDT

Account/Budget Authorization (ABA) - Used to transfer FUNDS

For example: 1) Transfer budget funds within the same chart string (ex. M&O to Hourly/Task Wage), 2) Transfer funds from one department to another department, one project to another project, or one grant to another grant.

ABAs are processed by the Budget Office. Please visit the Forms page for an ABA form.

Interdepartmental Transfer (IDT) - Used to transfer a SPECIFIC EXPENSE OR SERVICE

For example: 1) Transfer all or part of a specific expense (i.e. an event, copier charges, parking tokens, etc.), 2) Transfer a service provided by one department for another (i.e. CPR, background checks, rentals, etc.).

IDTs are processed by Financial Accounting. Please visit the Forms page for an IDT form.

Chart Field Value Setup, Modification, or Inactivation

To request a new chartfield, modify the description of an existing chartfield, or inactivate a chartfield value, complete the Chartfield Setup/Change Form. This form should not be used to set up a chartstring. To setup a chartstring using existing values, submit an ABA.