1. General Guidelines and Instructions
   
   
   1. Salaries and Wages -- The full-time salary budgets must agree by positions classification with the Compensation Analysis which lists individual positions by function including name, job class number, title and salary. The Compensation Analysis must be returned to the Budget Department with the new salaries.

      The Budget Department staff will update this analysis and maintain it throughout the fiscal year. Any position changes to this analysis, which agree with the allocation table, must be processed by utilizing the Position Request form (PRF) procedure. Positions may be deleted in order to transfer salaried fringe dollars to the supplies and expense budget by processing a PRF.

      Non-instructional part-time salaries must be in the original budget in the part-time salary category.
      

   2. Fringe Benefits -- The recommended budget for fringe benefits must be utilized until a Position Request form is submitted to delete, add, or restructure positions.
      
      
   3. Utilities, Facility Leases -- Utilities and facility leases have been budgeted based upon actual expenditures and the regional projections. The recommended budget for these categories must be utilized. Adjustments will be made to the budget during the fiscal year and at year-end to match actual expenditures in these budget categories.
      
      
   4. Supplies and Expense and Other Leases -- A minimum recurring base level of expenditures must be determined for these expenditure categories. A comparison should be completed for actual expenditures for the past several years and exclude any "one-time" expenses. Do not under-budget recurring expenditure needs in the Supplies and Expense and Other Leases categories.
      
      
   5. Maintenance Level Budget -- If the budget allocation does not meet the minimum level of operation as projected, then it must be indicated on the General Operational Fund Expenditure Budget form (Exhibit A) by showing 'Other' income to support the budget base. All regional budget category amounts will be reviewed to assure they have been prepared in accordance with the guidelines.
      
      Meetings will be held by the Central Office and regional staff during August to review any budget problems and to prepare any required plan of action.
      
      
   6. Budget Adjustments -- All Budget Transfer Requests (BTR's) completed by Central Office will be made to specific accounts to assure budget integrity. The regional reserve account by subcode will only be used for enrollment adjustments and other adjustments not specifically identified with a project. This procedure will assure the budgetary funds are included in the proper accounts.
      
      
2. 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) relationship.

   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:
   

   1. 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 positions.
      
      
   2. All positions not approved (allocation exceeded) are not included in the base.
      
      
   3. Vacant or unfilled positions are budgeted based on the maximum hire-in rate of the current salary range for the job classification.
      
      
   4. 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.
      
      
   5. 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 commitment.
   

3. Fringe Benefits
   
   The fringe benefits base is determined based on actual filled positions and approved vacant positions. The recommended budget should be the original budget unless there is documentation indicating significant changes. If new positions are added or deleted during the year, or if a position is reclassified resulting in additional or decreased fringe benefits, a budget adjustment to the fringe benefits' category must be completed. This procedure is done as part of the PRF process. The fringe benefit budget is adjusted to match expenditures at fiscal year end.
   
   
4. General Supplies and Expenses
   
   Several categories within the supplies and expense object category should be line-item budgeted. Following are the categories which must be line-item budgeted.

All other categories may be pooled at the departmental level or line-item budgeted; the degree of budget detail is a regional option.

5. Utilities and Facility Leases
   
   Utility and facility lease expenses may either be line-item budgeted, or a budget pool (Automatic Budget Reallocation) may be used. The amount requested and approved in the recommended budget buildup should be the amount utilized in the original budget. The utility budget will be adjusted to match expenditures at fiscal year end.
   
   
6. Fee Remission
   
   The budget allocation includes the fee remission-staff benefit allocation for employee, employee/spouse, and dependents taking courses at Ivy Tech. The budget amount for staff fee remission should be included in the fringe benefit original budget base.
   
   
7. Special Allocations
   
   During the fiscal year, budgetary adjustments are completed from College-wide budgetary accounts for special requests and any other justified extraordinary expenses. When approval is granted for an increase, a budget adjustment is processed by the Budget Department after communication with the regional business office regarding the use of proper accounts.