University Budget Office

Completing the Salary Transfer Worksheet

Hattiesburg:

Effective July 1, 2001, any uncommitted salary funds resulting from unfilled positions must first be transferred to the applicable college's part-time faculty budget. Part-time instruction needs must be sufficiently budgeted for the academic year for each college before uncommitted salary funds can be approved for any other purpose. Once the part-time faculty budgets have been supplemented, then any future salary recoveries must be individually addressed in conjunction with the provost's office and the vice president for Business and Finance, before funds may be transferred for any purpose other than as originally budgeted. If approved, the maximum amount the academic department would be allowed to use (transfer) is 50 percent of the available salary funds as calculated on the Salary Transfer Worksheet. In general, nonacademic units may not utilize unused salary funds for any other purpose than as originally budgeted (i.e., compensation).

To formalize and facilitate this process, a Salary Transfer Worksheet has been designed. It will be distributed to departments in an Excel Spreadsheet and is password protected so that the form cannot be changed other than by UBO. A Salary Transfer Worksheet must be completed for each position. If more than one position is involved, there should be more than one worksheet completed. Instructions for completing the form are as follows:

Departments should first complete Part A following the steps below.

1. Indicate the department name, the position number, and the page number of the department's budget as they appear in the annual Budget Book. Include the Budget ChartFields: Fund, DeptID, and Program.
   Explain how the uncommitted salary funds are to be used.
2. Answer yes or no regarding the occupancy of the position.
3. Answer question 3 only if the answer to question 2 was yes. Indicate the name of who is currently in the position, the annual rate of pay, hours per week, whether it is a 12-month or 9-month position, and the hire date of the individual currently in the position. Proceed to Part B after answering question 3.
4. Answer question 4, only if the answer to question 2 was no (that is, the position is not currently occupied). If the answer to question 4 is that the position has not been filled at all during the current fiscal year, then proceed to Part B of the worksheet.
5. If the answer to question 4 is yes (the position has been filled at some time during the current fiscal year), then answer question 5 by providing the name of the person who was in the position, annual pay rate, hours per week, hire date, termination date, and whether he/she was a 12-month or 9-month employee. After answering question 5, proceed to Part B.

Next departments should complete Part B of the worksheet as follows:

6. Indicate the budgeted salary of the position as of July 1 of the current fiscal year as it originally appeared in the annual Budget Book.
7. Provide the amount of salary that has been paid for the length of time the position was filled during the current fiscal year. This will reduce the amount of salary available to transfer. If no salary has been paid, then indicate zero. Do not leave blank or the formula will not calculate the amount of salary available for use.
8. Indicate the amount of terminal leave paid to any individuals who vacated the position during the current fiscal year. This will also reduce the amount of salary available to transfer. If no leave has been paid, then indicate zero. Do not leave blank.
9. If previous budget revisions have been submitted to transfer partial dollars from the position to another budget, provide the amount of the available funds. If no funds have been used earlier, then indicate zero. Do not leave blank.
10. Indicate any salary dollars used to fund a position within the same budget. Include position number and employee name. Do not leave blank.
11. Indicate if any budget revisions have been submitted earlier in the fiscal year to add salary dollars to the position. If none have been submitted to increase the budget, then indicate zero. Do not leave blank. At this point, the amount of salary available for use should be computed based on the information provided in steps 1 through 5 above for Part B.
12. Next provide the name and e-mail of the individual completing the Salary Transfer Worksheet.
13. Attach the Salary Transfer Worksheet to the Budget Revision Form and obtain the proper approvals. More than one Salary Transfer Worksheet may be attached to a Budget Revision Form; however, the combination of the salary available to transfer at the bottom of each Salary Transfer Worksheet should equal to the total indicated on the Budget Revision Form.

Gulf Coast:

Gulf Coast Administrative and Financial Services will administer the calculation of salary funds available for transfer for the Gulf Coast campuses. Requests for use of these funds by academic departments should be submitted to the associate provost for Southern Miss Gulf Coast. Nonacademic departments should submit requests to the Chief Financial Officer and Administrative Officer.