Budget Review FAQ

A nine-month period within a fiscal year beginning in September and ending in August and containing the academic sessions held during consecutive Fall and Spring terms.

An employee at Texas State University who is directly responsible for fiscal management of one or more university accounts, regardless of the source of funds.  Fund managers are responsible for the revenue stream of the entire fund, not just a budget allocation.

Operating and capital outlay funds provided to Texas State University for a fiscal year as appropriated by the State Legislature and signed by the Governor.

Funds in this group are used to track auxiliary enterprises fiscal activity. An auxiliary enterprise is a self-supporting business activity that furnishes a service to students, faculty, or staff and charges a fee directly related to but not necessarily equal to the cost of the services.

A budget comprising of a set of funds whose total revenues equal total expenditures.

The beginning original permanent budget for a unit, fund, or fund group as posted at the beginning of the fiscal year each September 1st.

The SAP application used to capture budget development changes for future fiscal years.

The Texas State University System administration, under the leadership of the Chancellor, provides value-added services to the system's seven member institutions, including academic program planning, legal counsel, financial, audit, contract administration, government relations, and communications services. The administration is organized within seven offices.

A budget represents the estimated revenues and expenditures for a fiscal year for all funds. It also sets the spending authority for account managers who must keep expenditures within their assigned budget.

A transactional change made in the SAP system that increases or decreases a base budget and therefore changes the spending authority amount accessible to the account manager.

A budget allocation is an expense budget allocated to an account manager within a fund. There can be multiple allocations within a fund to a broad range of account managers.

The activity that encompasses the submission of the biennial Legislative Appropriations Request, the Appropriations Act, the allocations of funds at the University level by the President, and the University Operating Budget. Allocations are determined by the university mission, size, organization, economic factors and Texas law.

The annual process for building base budgets for the upcoming fiscal year.

The process of extracting the final budget from the budget development system and loading it into SAP for the new fiscal year.

A budget classification used to identify and monitor funds set aside for a specific type of expense.

The central budget office is the core administrative body that develops the budget, reviews agency requests, and monitors financial performance.

Security access given to an account manager which allows them to make changes in the budget development system software [Bex]

Individuals on campus who are not assigned as an account manager in SAP, but who are given access to an account for reporting purposes.

SAP fund group 2*: Unrestricted resources that an institution has set aside for particular uses through internal action, rather than external restriction.

Personnel within each division who are given the responsibility to assist with budgeting tasks for their division.  These employees may assist with tasks such as reporting, making budget changes, and updating the budget development system.

The general activities supported primarily by State Funds to provide services and programs throughout the University, including instructional programs leading to formal degrees, research, and public service.

A financial transaction which reserves funds for a specific purpose.

Enrollment is the count of students registered for classes at a college or university during a given period.

A financial transaction which records the cost of operations.

A fee fund is a governmental fund used to account for revenues collected from specific fees that are restricted or designated for particular purposes or activities.

A fiscal year is a 12-month accounting period used for financial reporting and budgeting that does not necessarily align with the calendar year.

A 10-digit fund number that ends with a fiscal year designation. Example: 2000011026 is a fiscal year fund for FY26. Fiscal year funds receive a new budget allocation annually. 

The process during budget development where the budget development program [Bex Analyzer system] is programmed to stop recording nightly uploads from the live SAP system.  This allows for a period of time when budgets can be finalized and balanced as part of preparation for extraction for the new fiscal year. 

A self-balancing account with a unique revenue stream, particular limitations and restrictions, its own fund balance, and unique budgeting properties. 

A 10-digit number that identifies the area within the university in which expenditures occur and the responsible hierarchy. 

A group of funds which are similar in nature. Example Restricted funds [4*], Auxiliary Funds [3*], Service Centers [2024*].  Or a fund group could be grouped together to provide funding for a particular activity.   Example: PFG Fund Group is used to fund the main E&G mission of the university.

An employee at Texas State University who is directly responsible for fiscal management of one or more university accounts, regardless of the source of funds.  Fund managers are responsible for the revenue stream of the entire fund, not just a budget allocation.

The amount of unobligated excess revenues identified during budget development that the President's Cabinet is responsible for allocating in alignment with university strategic initiatives. 

State funds appropriate to the University and which are used for operating funds. 

Income-generating funds are self-supporting governmental funds used for activities that recover costs through user fees or service charges, are separate from tax-supported general funds, and operate similarly to business activities. 

A 10-digit fund number that ends with *00*.  Example: 4560081000 is a multi-year fund.  These funds do not get permanent budget, and funding cannot be spent until it is received. 

The process during budget development where a nightly interface loads permanent budget changes and HR actions from the SAP System to the Bex system.

A financial plan that outlines the expected revenues and expenditures for an organization’s day-to-day operations over a specific period (usually a fiscal year).

Comprises of the budgetary commitment items for M&O, Travel, Student Wages, and Capital. 

Organizational change is the planned or unplanned adjustment of how an organization operates, structures itself, or delivers its services. This can include personnel and/or departments moving to another reporting line, as well as a restructuring of budgetary control over some specified expenditure budgets. 

The beginning permanent budget for a unit, fund, or fund group as posted at the beginning of the fiscal year each September 1st.  Original is a document type for a budget adjustment.

A budget type that indicates the budgeted allocation is permanent and ongoing vs. a temporary one-time funding allocation. Permanent budgets repeat year after year, temporary budgets do not. 

A budgetary process that requires certain positions to maintain a permanent budget equal to the actual cost of the position regardless of if the position is filled by an employee or vacant. 

The executive leadership team that supports the university president in decision-making and overall management.

A specific set of funds funded primarily by student tuitions and appropriations used to support the Educational and General function of the institution. PFG funds are managed and allocated by President's Cabinet. 

Security access given to an account manager which allows them to review entries in the budget development system software [Bex].

The process of moving budget between line items, accounts, departments, or divisions. The reallocation changes the spending authority for both accounts being reallocated.

Financial transaction which records new funds received by the institution.

The amount of the estimated revenue posted to a fund for a fiscal year. Indicates the amount of revenue that is expected to be collected for that unique fund for the year. 

The formalized process for quantifying available funds for salary increases annually, determining which employees are eligible, and then allocating funds via a program for loading into the HR data in SAP.

Each regular full-time staff employee, excluding law enforcement officers eligible for hazardous duty pay under provisions of state law, is entitled to longevity pay of $20 per month for each two years of service as an employee of the state of Texas up to and including 42 years of service. This pay will begin at the end of the 24th month of lifetime service credit and will increase in $20 increments at the end of each two years thereafter.

A budget type that indicates the budgeted allocation is a temporary one-time funding allocation vs a permanent and ongoing budget allocation. 

Tuition and fees are amounts paid by students for instruction (tuition) and for required or optional services and activities (fees).

University Longevity Pay is a 1.5% salary increase every two years for a maximum of 4 increases. 

Budgetary commitments to cover the cost of electric, water, wastewater, and other common utilities on campus.