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Things an Account Manager Should Know

These are the most important concepts for you to know about and understand.  The Budget Office is happy to help you learn all you need to know as an account manager.


What is my account?

An account is usually made up of three identifiable numbers:

  • Fund - identifies the source or nature of funding for the account.
  • Fund Center - identifies the area of the university in which expenditures occur.
  • Funded Program - identifies a particular project within an area of the university for which expenditures occur (some accounts do not have funded programs, so the third number may be NR, for not relevant).

It is the combination of Fund/Fund Center/Funded Program that make up a unique account.  You may have multiple accounts for different functions and expenses.

The key to understanding your account is to understand the nature of your fund.

  • Expenditures should be consistent with the nature and purpose of the fund as well as the fund center.
  • The nature of your fund determines the answer to the following questions:
    • How does my fund handle salary review, longevity pay, fringe benefits, and work-study matching?
    • How does my fund affect the way I use the SAP Budget to Actual report (ZBUDACT)?
    • How are reserves or carry forwards handled?
    • What are the transferability rules for my account?
    • How are salary savings treated?

How does my fund handle salary review, longevity pay, fringe benefits, and work-study matching?

Look up funds on this table to determine whether these items are to be paid from your individual account or from a central account:

Funds Crosswalk


How does my fund affect the way I use the SAP Budget to Actual report (ZBUDACT)?

The default Commitment Item Group in the SAP Budget to Actual report is 00BUDALL.  It includes fringe benefits, state longevity pay, and work-study matching.  That's great if your account pays its own fringe benefits, state longevity pay, and work-study matching—and confusing if it doesn't.

Use the correct Commitment Item Group for your fund.  You can look up your fund(s) on the Funds Crosswalk table to determine which group to use.

Funds Crosswalk


How are reserves or carry forwards handled?

The Budget Office routinely carries forward the non-personnel budgets for Method of Finance program accounts.

The budgets for non-Method accounts typically are not carried forward.  Instead, unexpended reserves collapse to available reserves.

  • Fund managers can view reserve balances in fund center 1040999999.  See our instructional document to learn how.
  • Fund managers can send a request to budget@txstate.edu requesting the use of reserves, specifying amount and reason.  Requests should be made via appropriate administrative channels.

What are the transferability rules for my account?

Budget (or spending authority) is transferable only between accounts in the same fund or a relevant fund group.

  • For the Method of Finance fund group, this includes funds 10000500XX, 10000600XX, and 20000110XX.
  • For all other funds, budget is transferable only within that fund.

How are salary savings treated?

There are two types of salary savings:

  • Temporary - caused by a budgeted position being vacant.
  • Permanent or Recurring - due to hiring a replacement for a budgeted position at a lower salary.

Depending upon your fund, you may or may not retain temporary or permanent salary savings.

  • Method of Finance accounts do not keep their temporary salary savings because those savings are used to fund the original operating budget, lump-sum vacation payments, and contributions to reserves.
  • Permanent or recurring salary savings for Method of Finance accounts do revert to the same account.
    • However, recurring staff salary savings are subject to reallocation within the same relevant fund or fund group by the dean/director or vice president.
  • Staff salary savings for fee-based accounts typically collapse to reserves.  Exceptions may be approved by the fund manager.
  • For income-generating accounts, salary savings may be reallocated to another line in the budget in the same fund by the fund manager.
  • Fund managers should obtain appropriate administrative approval as necessary.