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Managing Your Department's Non-Personnel Budget

What do I need to know first?

What exactly am I responsible for when monitoring the budget?

What happens if the department or program overspends/underspends its budget for the current fiscal year?

How do I transfer funds between departments?

What do I do if an expense hits my account that does not belong there?

What form do I use if I want to create a new account within my department or program?

How do I create, change, or delete a department/subdepartment?

How do I add, change, or delete an authorized signature on a department account or subdepartment account?

What do I need to know first?

If managing your department's non-personnel budget is new to you, it can be difficult to remember which form to use, how to complete it, and where to send it once it is complete if these forms are not used on a daily basis. Listed below are a few hints that we hope will help you to effectively manage your budget and prevent some needless headaches.

The department accountant or lead staff person is responsible for assisting the Department Chair or Program Director in managing the department's non-personnel budget as well as the student budget. Each department or program is given a budget at the beginning of the fiscal year for the entire year (September through August). All non-personnel budgetary funds are contained in the department's 1-ledger account (example: 1-4XXXX). Line item numbers 2000 through 9410 on the Monthly FAS reports fall under the jurisdiction of the department's non-personnel budget.

What exactly am I responsible for when monitoring the budget?

The department accountant or lead staff person is responsible for effectively monitoring the department's non-personnel budget and student budget on a monthly basis. The department or lead staff person should assist the Department Chair or Program Director by providing information about the status of the account.

What happens if the department or program overspends/underspends its budget for the current fiscal year?

If a department or program overspends its budget for the current fiscal year, the amount of overspending will be taken from the following year's budget.

Funds provided to a department or program to be used as part of its normal operating budget do not carry over to the next fiscal year. Unused funds revert back to the College.

Both of these actions are applicable to the College budget as well as the department budget.

How do I transfer funds between departments?

Funds are transferred between departments via a Journal Voucher (PDF) or Budget Revision Form (Budget Revision forms are not on the web but they can be obtained from the Accounting Office in the Administration Building.). Instructions for transferring funds using these forms are listed below:

1. Transfers within 1-ledger

Use budget revisions when transferring funds from 1-ledger to 1-ledger. Always use pools never use regular sub-accounts. Always debit the account which funds are to go into and credit the account which funds are to come out of.

2. Transfers from 1-ledger to 2-ledger

A. To transfer funds from a 1-ledger to a 2-ledger you must debit the 1-ledger using sub-accounts 9410. You must credit the 2-ledger account using 0521.

B. To simplify tracking the expenditures, it is best to complete a budget revision form at the same time to move funds to the 9410 pool. Follow instructions in Section I and credit the pool from which the funds are coming and debit the 9410 pool.

3. Transfer from 1-ledger to 6-ledger

To transfer funds from a l-ledger to a 6-ledger you must debit the l-ledger using sub-account "9430" and credit the corresponding 0-ledger for the 6-account (example: 6-34175's corresponding 0 ledger is 0-34175) using sub-account "4101".

4. Transfers from 2-ledger to 1-ledger

To transfer funds from a 2-ledger to a 1-ledger you must follow instructions in Section II A. The ledger account must be an income account such as 1-04200. Then, you must prepare a budget revision to move it to where it should go.

Example: Sociology (2-32590) would like to contribute $1,000 to CSC (1-40030). First, you must debit 232590-9410 and credit 104200-0521. Then, you must do a Budget Revision to move from 1-04200 to 1-40030.

5. Transfers from 2-ledger to 2-ledger

To transfer funds from a 2-ledger to a 2-ledger you must follow instructions in Section 2.

When funds are transferred into the College from other areas (or schools), the income must be deposited into the College income account (1-04200) and then moved from the income account to the appropriate target account. (Example: If the Medical School wanted to transfer funds into an account within the Psychology department, the funds would have to be moved from the Medical School account into the College income account. Then, the funds would be moved from the College income account into the appropriate Psychology department account.)

What do I do if an expense hits my account that does not belong there?

Expenses are oftentimes erroneously charged to accounts. To transfer an erroneous expense off your department's or program's account, follow the instructions below: Transfer expense that has already hit FAS ledgers

To transfer an expense that has already hit FAS ledgers, use a Expense Transfer (PDF). Be sure to include copy of FAS ledger page with item highlighted. Credit account with expense to be moved, and debit account to receive expense.

What form do I use if I want to create a new account within my department or program?

To create a new account within your department or program, complete the Request to Create an Account form (PDF). The "alternative funding source should account become deficit" field must be completed. Also, the Dean of Emory College must be listed as one of the Account Administrators. Please do not list the Dean as Administrator #1. Once the form is completed and all relevant documentation is attached, the form with attachments should be forwarded to the College Office accountant for approval.

How do I create, change, or delete a department/subdepartment?

To add, change, or delete a department/subdepartment, complete the Department/ Subdepartment/Signatures Authorization Form (PDF). Once the form is completed and all relevant documentation is attached, the form with attachments should be forwarded to the College Office accountant for approval.

How do I add, change, or delete an authorized signature on a department account or subdepartment account?

To add, change, or delete an authorized signature on a department account or subdepartment account, complete the Department/ Subdepartment/Signatures Authorization Form (PDF). Once the form is completed and all relevant documentation is attached, the form with attachments should be forwarded to the College Office accountant for approval.

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