The chair/director is responsible for submitting requests for department/program budgets. Doug Rosenberg, Director of Budgeting and Finance, sends each department/program a packet of budget request materials in mid-December. The packet should be returned to the Provost's Office in Mid-January. The department is notified of the actual amounts approved later in the spring term. This packet will include:
This is the department/program budget for things like postage, printing, and office supplies. It will include a list of the actual department/program expenditures for the previous year, and a projected standard increase, if any. If you department is willing to accept the standard increase, you may sign and return this form. If you want to request more funding, you should include a rationale for the increase with your request. Office equipment and supplies costing less than $1000.00 would be included here. The operating budget account number, which begins with the prefix 10-, remains the same from year to year.
Facilities Maintenance (FM)
This is for FM projects costing less than $3000.00. This might included new shelves, electrical outlets, or painting and carpeting of an office. If the request is approved, FM will pay for the project. If you know that there will be an office move during the summer you may want to inlcude any move-related requests at this time.
TEM (Technology, Equipment, Maintenance)
This fund is for department/program purchases of more than $1000.00. Programmatic FM requests of more than $3000.00 are included in TEM. This is how you would request a new workstation for the department coordinator, or an expensive piece of equipment. This budget is not for computing equipment such as computers and printers. They should be requested throught ITS. There is no standard increase for TEM; it must be requested anew each year.
This sheet includes both academic year and summer student employment.
Academic year student employees are hired through, and within the guidelines of the Financial Aid Office. The size of you academic year department student employment budget determines the number of students you can hire during the school year. Few academic departments have student employees in the summer. Summer student employees are considered temporary staff, and are hired through the Human Resources Office. Only departments with budgeted summer student employment may hire students.
Macalester replaces computers on a four year cycle. Employees are notified by e-mail when their computer is eligible for replacement. ITS also considers requests from departments for additional computers, or requests that a computer be replaced early. If the request is approved, ITS will pay for the equipment.
New faculty who are hired on tenure-eligible appointments receive startup funds to pay for a computer and software. New faculty not on tenure-eligible appointments usually use an existing department/program computer. If no computer is available, then a computer for the faculty member to use during his or her appointment should be requested at the time of hire. More information about the microcomputer fund is available at: http://www.macalester.edu/cit/basics/funding.
Some academic departments have, in addition to their regular 10- operating budget, a restricted department or program account.
17- Funds: Restricted accounts beginning with the prefix 17- are both endowed and budgeted. This means that they are part of the overall college budget, but the income in the account comes from the endowment that created the fund.
The chair receives regular e-mail reports on the 17-fund. The income from the endowment is added quarterly, and is expressed as a negative number (credits, in accounting terms). Expenses charged against the fund are expressed as positive numbers. At the end of the year, the chair receives a statement from the Business Office showing the earnings on the fund, expenses charged against it, and any accumulated fund balance. The budget for 17-funds is based on the earnings from the endowment, so it may go up or down in a given year. You will be notified of the approved budget amount in the spring.
In addition to the email reports, the chair should also have a description of the endowed fund. The chair is responsible for ensuring that the expenses charged to the fund meet whatever restrictions are in the endowment. The description is the guideline in determining appropriate charges to the fund.
If you have a large accumulated fund balance, the chair should talk to the Provost to determine if there is an appropriate expense that can be changed to the balance. Departments may ask to use all or part of the accumulated fund balances in an account, as long as the use meets the restrictions of the fund. In order for the request to be granted, there needs to be a surplus somewhere else in the College budget so that the expense can be accommodated within the budget.
15-Funds: Restricted accounts with the prefix 15- are not budgeted or endowed. The funds in the account are not intened to be part of the endowment or generate interest income, and are restricted for a specific use. They are not budget relieving, and not part of the on-going College budgeting process. The 15-fund is set up to hold funds given for a specific purpose, and the fund automatically rolls foward from year to year until the money is expended.
Occasionally departments have 15-funds from gifts intended for a specific use, such as the purchase and maintenance of a piano, or a fund for studtent travel. If you department has a 15-fund from a gift, you may spend it according to the restrictions of the gift.