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Budget Office Business and Finance

frequently asked questions.

What is our Budget calendar year?
What are funding sources and what do they mean?
What are Plan GL Codes?
What is a temporary budget?
What is a permanent budget?
How do I know what is permanently budgeted for my area?
What is a temporary budget transfer?
What is a permanent budget transfer?
What is "Plan" and why does the Plan amount change?
What is the difference between a temporary Budget Transfer and a GL Account Posting/Journal Entry Transaction?
How do I find position numbers assigned for my area?
How do I change relationships (i.e. reports to, travel approver, leave approver, etc) for a position?

What is our Budget calendar year?
July 1 - June 30 is the 12-month period that is considered the University budget fiscal year.

What are funding sources and what do they mean?
Funding source is the revenue source that supports an activity - state-aided, revolving funds, auxiliary funds, and restricted funds.

State-aided (cost centers beginning with 41) activities are supported by state appropriations (tax dollars) and university-generated cash funds (primarily tuition income).

Revolving (cost centers beginning with 42) fund activities generate revenue such as laboratory class fees, clinic and workshop fees, music and theater productions, etc.

Auxiliary (cost centers beginning with 43) fund activities furnish goods and services to students, faculty and staff for a fee. Examples are food service, bookstore operations, and telecommunications.

Restricted funds can be either federal funds or trust funds (gifts, student loans, endowments, etc). Federal funds are grants or contracts.

What are Plan GL Codes?
Plan GL codes are sometimes referred to as Plan Account Codes or Plan Cost Elements. These codes identify broad budget categories at a higher level than actual activity.
511000 - 517000 represent planned salary categories
519xxx represent planned benefit categories
521000 - 570000 represent planned nonpersonal services categories

What is a temporary budget?
A temporary or current year budget is the amount of budget available to spend in the current fiscal year period. The temporary budget is displayed on the Cost Center: Revenue and Expense Summary Report in the "Plan" column. The temporary budget can be the original beginning budget and/or amount from temporary budget adjustments. Temporary budget adjustments include budget transfers and also adjustments for prior year encumbrances.

What is a permanent budget?
The permanent budget is the continuing base budget. The General Operating Budget provides detail of the permanent base budget for each cost center. The permanent budget is the beginning fiscal year budget on July 1.

How do I know what is permanently budgeted for my area?
When the permanent operating budget is final, the Departmental Budget Listing can be found on the University of Nebraska website by clicking here or you may call the Budget Office at ext. 4-2322.

What is a temporary budget transfer?
A temporary budget transfer increases or decreases the budget available to spend in the current fiscal year period. Not all budgets are permanently budgeted. Some one-time or short term activities as well as those activities where the amount changes from year to year are funded on a one-time basis via a temporary budget transfer.

Example - the permanent operating budget is $6,000. A temporary budget transfer is processed in December increasing the operating budget by $1,000. The current (temporary) operating budget available for the current fiscal year is now $7,000. The permanent beginning July 1 operating budget for the next fiscal year will remain at $6,000.

The Budget Transfer form and instructions can be found at Firefly > SAPPHIRE > Business Forms > UNO > Finance or by clicking here.
Call the Budget Office at ext. 2322 if you need further assistance or have questions when filling out the form.

What is a permanent budget transfer?

A permanent budget transfer increases or decreases funding in the permanent budget which changes the July 1 beginning budget for the next fiscal year. A permanent budget transfer does not impact the funding available during the current fiscal year.

Example - the permanent operating budget is $6,000. A permanent budget transfer is processed in December increasing the operating budget by $1,000. The current (temporary) operating budget will not change. However, the permanent beginning July 1 operating budget for the next fiscal year will be increased to $7,000.

The Budget Transfer form and instructions can be found at Firefly > SAPPHIRE > Business Forms > UNO > Finance or by clicking here.
Call the Budget Office at ext. 2322 if you need further assistance or have questions when filling out the form.

What is "Plan" and why does the Plan amount change?
The Plan amount reflects the current budget (also referred to as Temporary budget) for the fiscal year.

The Plan changes when a temporary budget transfer is processed. A temporary budget transfer adjusts the amount available to spend for a specific line or category for the current fiscal year.

What is the difference between a temporary Budget Transfer and a GL Account Posting/Journal Entry Transaction?

Budget Transfer
A temporary Budget Transfer increases or decreases the budget to spend in the current year. It provides funding to a specific area or for a specific purpose.

* Example - the Dean is providing funding for the purchase of a departmental computer. The Dean's office would use a budget transfer to increase the department budget for the computer purchase. The purchase would be charged to the department's cost center. The Dean's budget would be decreased (via debit) and the departmental budget would be increased (via credit).
On the Budget Transfer form, a Debit decreases the expenditure budget; a Credit increases the expenditure budget.

GL Account Posting/Journal Entry
A GL Account Posting/Journal Entry is primarily used as a means to correct a payment/charge that has posted to a cost center. A GL Account Posting/Journal Entry is also used to correct a deposit made to the wrong revolving fund cost center.

* Example - a department provided the Bookstore with the wrong cost center for supplies. A GL Account Posting/Journal Entry is used to transfer the actual cost of the supplies recorded on the wrong cost center to the appropriate departmental cost center. The department that was charged in error originally had an expense (debit) posted to their cost center. The correction would decrease expenses (via credit) for the error and increase expenses (via debit) to the appropriate cost center.
On a GL Account Posting/Journal Entry: a Debit increases cost center actual expense; a Credit reduces cost center actual expense

* Example - a department deposits workshop fees to their lab fee revolving fund cost center. A GL Account Posting/Journal Entry is used to transfer the actual revenue recorded to the appropriate revolving fund cost center for workshop fees. The workshop fees originally increased the revenue (credit) recorded in the lab fee revolving cost center. The correction would decrease (via debit) the revenue and increase (via credit) the revenue in the appropriate cost center for the workshop fees.
GL Account Posting/Journal Entry: a Debit decreases actual revenue recorded; a Credit increases actual revenue recorded

How do I find position numbers assigned for my area?
SAP allows you to view all assigned position numbers by organizational unit. The standard menu path is: Human Resources> Organizational Management > Simple Maintenance > Display. Type in the Organizational Unit (or find the unit via drop down icon), and hit Enter. Click on the Staff Assignments button. All positions will be listed for the selected organization unit. If there is a plus sign to the left of the position title, the position has an incumbent. If you cannot see position numbers, click on View, Key On.

How do I change relationships (i.e. reports to, travel approver, leave approver, etc) for a position?
The UNO Reporting Relationship & Leave Approver Change Form is available in Firefly > SAPPHIRE > Business Forms > UNO Business Forms > Human Resources > Personnel Administration>Forms (blank)>UNO Reporting Relationship and Leave Approver Change Form. The form should be completed and routed through Human Resources for review. The approved changes will be forwarded to the Budget Office for action.

Questions still not answered? Contact the Budget Office (ext. 4-2322).