Budget & Payroll

1.    Definitions

       1.1    Budget Increase - This is a request to increase a budget for an account. A budget
                increase must be supported by a carry forward reserve, excess revenues, or a new
                grant or contract award.

       1.2    Budget Transfer - This is a request to transfer budget authority (i.e. authority to
                  spend) from one account to another. This is accomplished by reducing the budget in
                  the sending account and increasing the budget in the receiving account.  

2.    Restrictions

       Generally speaking, budget transfers should not be made between fund groups. That is, a
       transfer can be made from one 10000 series (E&G) account to another, but a transfer
       cannot be made from a 10000 series account to a 20000 series (Designated) account.
       There are exceptions (e.g. construction projects), but these are reviewed on an individual
       basis as requested.  

3.    Initiation

       Budget increase and budget transfer requests must be initiated by the requesting department.
       To initiate such a request, the department must complete a Budget Transfer Request and
       route through the required approval channels, as indicated on the form and as required by
       TAMUS Policy. Upon approval by the applicable Vice President, the Budget Transfer
       Request form should be submitted to the Fiscal Affairs Department as follows:  

4.     Required Approvals

        The required approvals for budget requests involving University funds are as follows:
   

Type of Request	Dept. Head	Dean or Director	Vice President	Budget Control	Controller	VPFA	President	Chancellor	Board of Regents
Increases  > $300,000
Increases  <= $300,000
Decreases
Transfers Between Accounts
Board Minute Order Appropriations
C-1 Appropriations

5.    Processing and Distribution

       The Budget Office will route the form through the remainder of the approval process and will
       notify the requesting department if the request is denied. A budget control number is assigned
       to all approved Budget Transfer Request forms and the forms are routed to the Accounting
       Office for entry into FAMIS. Copies of the forms are retained by the Budget Office,
       Accounting Office, and Restricted Funds Office (for Restricted Accounts only) and a copy is
       returned to the requesting department.  

6.    Forms

       Budget Transfer Request forms may be purchased from Central Stores.  

Contact:     Senior Staff Accountant in Budget Office