Salaries and Wages
Position allocation/budgeting control provides the College
the ability to know, at any given time, the budgetary dollars
committed to personnel services for filled and vacant full-time
positions. Every full-time position is defined, approved and
budgetary dollars allocated.
The three salary categories used are exempt (salaried),
non-exempt (hourly), and instructional. Within these three
categories an employee can either be full-time or temporary/part-time.
For non-instructional areas, all exempt and non-exempt,
full-time employees' July 1 salary must be line-item
budgeted in the account that they are paid from. Exempt
and non-exempt, part-time temporary budgets may be entered
as a line item or as a pooled (Automatic Budget Reallocation)
Instructional full-time budgets (include summer appointments)
must be line-item budgeted in the account from which they
are paid. Part-time/temporary instructional budgets may
be pooled in instructional divisions. The original
part-time instructional budgets should be at least the
amount of the previous year, assuming a zero enrollment
growth factor, unless documentation is provided. Adjustments
may be made throughout the year for increases or decreases
in enrollment growth.
The following method is used to determine the salary budget:
- The Compensation Analysis is distributed by the Budget
Department. It is verified by the regional staff and
utilized to determine all approved, filled and vacant
- All positions not approved (allocation exceeded) are
not included in the base.
- Vacant or unfilled positions are budgeted based on
the maximum hire-in rate of the current salary range
for the job classification.
- Any nine-month instructional staff member who has
a summer extended contract is identified. The summer
appointment amount is to be included in the full-time
salary budget base.
- Any restricted or auxiliary dollars supporting the
salary and wages of approved positions should be deducted
from the salary and wage base for the operations fund.
The full-time position/budget control base should include
only the approved positions (filled and vacant) which
are funded by the operations fund. This base should be
the actual full-time salary and wage commitment of the
College operations fund.
The original established full-time salary and wage base
will change only as a result of an approved PRF being
processed during the year. When the PRF is approved, a
BTR will be processed by the Budgeting Department.
Any changes from the March 31 budget base must be explained
and documented. Every position included in the salary
budget data distributed with the budget allocation will
be reconciled. The above procedure should provide the
Region with more control over actual full-time salary
and wage commitments. The adjusted salary and wage budget
base should always approximate the actual salary and wage