2024-25 Budget Instructions

2024-25

This page outlines the instructions, memoranda, and upcoming deadlines and deliverables for the FY2024-25 budget process.

If you have questions about the budget process you can contact your Madison Budget Office Analyst. General inquiries can be sent to mbo@vc.wisc.edu or PlanUW specific emails sent to PlanUW-MSN-MBO@vc.wisc.edu.

Quick Links

Budget Introduction | Budget Planning | Budgeting Resources | Personnel Actions | Allocations & Assessments

Budget Introduction

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Budget Cycle

Budget Fund Groups

Appropriation / Fund Structure

General Purpose Revenue (GPR)

The following funds have allocated dollar amounts and FTE set for divisions in the PlanUW Allocation Tool. Divisions must balance their budget to the allocated dollars by major class (salaries and non-salaries). Divisions also must balance their budget to the allocation by program code or request program code shifts if necessary. FTE budgeted must balance to the total FTE allocation; however, divisions can shift between permanent and graduate assistant FTE.

  • 101 – General Program Operations / Doctoral Cluster
  • 110 – Principal Repayment and Interest
  • 113 – Freshwater Collaborative of Wisconsin
  • 116 – Tommy G. Thompson Center on Public Leadership
  • 117 – State Laboratory of Hygiene
  • 118 – Electric Energy Derived from Renewable Resources
  • 119 – Graduate Psychiatric Nursing Education
  • 126 – Veterinary Diagnostic Laboratory
  • 402 – Minority and Disadvantaged Programs
  • 403 – Graduate Student Financial Aid
  • 406 – Lawton Minority Undergraduate Grants Program
  • 601 – UW Hospitals and Clinics Auth Services Received

Extension Funds

The following funds have allocated dollar amounts and FTE set for division in the PlanUW Allocation tool. In addition to matching the divisional total allocation by fund, units must ensure their entry matches the allocation by major class, program code, FTE and by department ID.

  • 104 – General Program Operations/Extension Programs
  • 132 – Extension Non-Credit Program Receipts
  • 143 – Federal Aid – Smith Lever Land Grant Extension
  • 183 – Extension Outreach

Auxiliary Operations Funds

Units must ensure their entry matches their approved budgets submitted earlier in the fiscal year.

  • 123 – Principal Repayment – Interest and Rebates
  • 128 – Auxiliary Enterprises

Non-Pooled Tuition Revenue

Each division is responsible for ensuring their Fund 131 budgets reflect realistic revenue projections for the coming year.

  • 131 – Academic Student Fees

Program Revenue

Each division is responsible for ensuring their Fund 136 budgets reflect realistic revenue projections for the coming year.

136 – General Operations Receipts

Specific Purpose Funds

The following funds have allocated dollar amounts and FTE set for divisions in PlanUW Allocations. These amounts often represent the divisional share of the level appropriated in Chapter 20 of the Wisconsin Statues.

  • 127 – State Laboratory of Hygiene – Drivers
  • 130 – State Laboratory of Hygiene
  • 134 – Gifts – Student Loans
  • 137 – Cancer Research
  • 140 – Federal Aid – Pharmacy Loan Program
  • 141 – Federal Aid – Medicine Loan Program
  • 142 – Federal Aid – Hatch Adams – Land Grant Research
  • 145 – Federal Aid – Work Study
  • 147 – Federal Aid – Student Loans
  • 148 – Federal Aid – Basic Edu Opp (Pell) Grants
  • 149 – Federal Aid – Direct Student Loans
  • 151 – Federal Aid – Nursing Loans – Undergraduate
  • 152 – Federal Aid – Nursing Loans – Graduate
  • 159 – Physician and Health Care Provider Loan Assistance Programs; Repayments
  • 165 – Veterinary Diagnostic Lab Non-State Agency Fees
  • 166 – Veterinary Diagnostic Lab State Agency Fees
  • 169 – Grants to Forestry Cooperatives
  • 170 – Environmental Program Grants and Scholarships
  • 172 – Rural Physician Residency Assistance Program
  • 184 – License Plate Scholarship Programs
  • 185 – Center for Urban Land Economics Research
  • 188 – Physician, Dentist and Health Care Provider Loan Assistant Programs; Critical Access Hospital Assessment Fund
  • 199 – Veterinary Diagnostic Lab – Federal Aid

Non-Allocated Funds

The following funds do not have allocated dollars and FTE levels entered into PlanUW Allocations because data from the annual Redbook development process does not load to WISER for these funds. WISER budget for these funds are loaded from the Grants System.

  • 133 – Non-Federal Grants and Contracts
  • 135 – Gifts and Donations – WARF
  • 144 – Federal Aid – Special Projects
  • 150 – Federal Aid-Federal Indirect Cost Reimbursement
  • 161 – Endowment Trust Fund Income
  • 233 – Gifts – General
  • 533 – UW Madison Athletics – Gifts and Grants

 

Budget Policy & Controls

UW Budget Policy & Controls

See the links for UW System’s chart of accounts information, policy and controls; including definitions of common accounting and budget terminology.

Chart of Accounts

Budget Controls & Definitions

Budget Overview

Budget at a Glance

Now standing over $4 billion per year, UW-Madison’s annual operating budget serves as an aid to understand annual activity and as a whole, reflects the mission driven work the university is committed to influence. In addition, the university has nearly $2 billion in capital projects now in design and construction. UW-Madison receives revenue from five main sources; state and federal government investments, tuition, research grants, and contributions from friends of the university.

Budget Authority

UW System is the overarching Agency in which UW-Madison aligns and the Board of Regents (BOR) is the ultimate approval authority. The budget authority assigned to UW System is an authorized appropriation. UW System assigns budget authority to UW-Madison (and other UW institutions) using a hybrid allocation model. Most of the funding is allocated on a “base-plus” model that begins with the previous year’s base, includes cost-to-continue considerations, and is then adjusted based on executive, legislative and/or Board of Regents action, and changes in enrollments that generate a sustainable increase in tuition revenue.

Mission Driven Investments

UW-Madison’s annual budget process starts in December with a critical and strategic look at the current state of each unit’s financial, operational and workforce metrics. This close examination provides campus leaders and decision-makers a foundation for planning the next year’s operating budget and fiscal imperatives. Accomplishments are shared along with obstacles, national trends, fund balances, and peer comparisons. A robust round of meetings are held with leadership from each division on campus, when meetings have concluded, aggregated strategic decisions are made regarding the upcoming fiscal year’s budget. Commitments and directives are decided and the technical budget entry ensues during the months of January through April.

Technical Process

The Madison Budget Office coordinates the technical aspects of budget development to ensure compliance with campus, UW System and State of Wisconsin policies. Financial managers enter their budgets using two online systems, one for salaries and compensation (CAT), and the other for non-salary budget items (PlanUW). Currently, the campus is working to implement best-in-class technology with the Administrative Transformation Program to support the university’s essential functions that will replace the current tools.

Budget Planning

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Campus Strategic Initiatives

Budgeting Deliverables & Timetable

Budget Process Deliverables & Timeline

  • January 11th – CAT is loaded
  • February 1st – PlanUW opens
  • February 1st – CAT to PlanUW integration begins
  • TBD – Initial GPR Budget Planning Allocation Issued
  • February 5th – Summer Session Budget Worksheets are due to DCS
  • February 16th – Extension Budget (104) Requests are due to DCS
  • TBD – FTE & Position Control Review
  • March 1st – FY25 PlanUW Budget Entries for Non-Allocated Funds (133, 135, 144, 150, 161 and 233) are due
  • March 22nd – The automatic rate change feed from HRS to CAT will be inactive
  • March 29th – Smaller budget units and Auxiliary budgets are due
  • April 5th – Large school and college budgets are due
  • April 19th – All funds forecast due for all units
  • By June 30th – Obligated, Planned, or Designated commitments with documentation are due
  • Post July 30th – Submission of supporting fund documentation to MBO

Small Budget Units and Auxiliaries: A01, A02, A03, A04, A05, A10, A12, A18, A27, A37, A42, A45, A46, A47, A49, A52, A54, A56, A57, A63, A77, A80, A85, A88, A93, A96
Large Budget Units: A06, A07, A17, A19, A34, A40, A48, A53, A71, A87

Annual Operating Budget Development Instructions

Current Year Forecasting

Spring Forecasting – due April 19th

Follow this link to the PlanUW’s Current Year Forecasting webpage where you will find video tutorials, reference guides, deliverables, and more.

Budgeting Resources

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Budgeting Tools & User Guides

CAT and PlanUW

Budgeting tools being used for the Annual Operating Budget entry include PlanUW; for all non-compensation, revenue, and budget balancing. The Compensation Administration Tool (CAT) is used for salary, wages and FTE entry.

There is guidance, training materials, and instructions on how to use these tools – found on their respective web pages. If you have any questions, need technical assistance, or if you would like to request a divisional or individual training, please reach out to your MBO Analyst.

Additional Tools

Completing the Annual Operating Budget can be made easier with the use of additional data, Tableau, and canned reports to complete an informed and sound budget.

  • On the MBO website, we hold Operational Reports that can assist in looking at historical trends and current state.
  • Within WISER‘s Main Menu you can find additional reports under the Tools section.
  • The P&L provides year-to-date detailed fund balances by fund and account category and other breakdowns to assist in analysis and planning.
  • Academic Planning and Institutional Research (APIR) manages the Department Planning Profiles as well as other Tableau dashboards that may be helpful in completing your budget.

If you are looking for assistance in data extraction or compilation of specific data needs, please reach out to your MBO Analyst who may be able to assist or they can direct you to a data specialist.

Auxiliary Input Assumptions

Fringe Benefit Rates

Note on Establishing New Centers & Re-Organizations

When planning re-organizations and developing new departments and hierarchies, it is advisable that you reach out to your MBO Analyst along with the Business Services team. Our offices are able to assist in providing guidance in a myriad of ways including; following best-practices, knowledge of campus and system policy, providing alternative fiscal management strategies, as well as advising on suitable timing to roll-out such initiatives that will result in less time and resources.

UW System Budget & Allocation Memoranda

FY25 Additional Allocation Memo
March 2024

FY25 Financial Aid Allocation Letter
March 2024

FY25 Initial Allocation Memo
February 2024

FY25 Annual Budget Guidelines with Timeline
January 2024

FY25 Budget Authority Change Memo
January 2024

Budget Balancing Tools

CAT Live View / CAT to PlanUW Integration

CAT entry and changes will be pulled in periodically throughout the day to update PlanUW where budget tie-outs and balancing will occur. As divisions approach their operating budget submission due dates, (to better assist in balancing while the CAT to PlanUW integration has not yet occurred), we are maintaining the Live CAT View in the Planning Allocation tool where you can balance subsequent to the next scheduled integration.

Click here to access the CAT Data Integration schedule.

Budget balancing (including FTE) will be completed inside PlanUW which has replaced the Planning Allocation tool.

Personnel Actions

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FY25 Pay Plan

Pay Plan on GPR Funds – FY25 Base budget will not include 2% pay plan effective July 1, 2024. There will be a mid-year transfer for this in FY25.

Pay Plan on Non-GPR Funds – FY25 Budget will need to include 2% pay plan effective July 1, 2024.

Position Control

coming soon.

Compensation Adjustments

Graduate Assistant Stipend Minima & Principles

Salary Ranges & Minima

Promotion

Compensation Adjustments for Faculty Promotions Memorandum

Promotions are allowed to fall between a fixed-dollar amount and ten percent of the faculty member’s salary base. Faculty promotions should reflect at least the following rate changes that were approved by the University and the Provost.

Faculty Standard Promotional Rate Increase Memo FY25

Post Degree Training Minima

The Office of Human Resources’ Title and Standard Job Description Library outlines salary ranges and minima. The minima apply to all current appointments, vacant positions and new appointments, whether made through the budget process or the appointment system.

FY24 - 27th Pay Period

UW-Madison’s current fiscal year ending June 30, 2024 includes a 27th pay period. A 27th pay period occurs once every 11 years. This is an additional pay period and results in a real cost to the university.

Payroll Information

27th Pay Period: The final payroll processing for fiscal year 2023-24 will include the 27th pay period and will cover the period from June 16-June 29, 2024. It will be accounted for as part of the FY24 budget.

9-month appointments: The 27th pay period does not impact faculty and staff on nine-month appointments. The pay periods are timed such that there are the standard 19.5 pay periods during the 2023-24 academic year and 6.5 pay periods during the summer break from May 20-August 18, 2024.

Deductions: Taxes and benefits associated with this pay period will be handled in accordance with standard procedures.

Leave accruals: Employees will receive the standard annual absence and vacation accruals for the year, no more than normal. Leave benefits are based on annual allocations, not on the number of pay periods.

W-2 wages: There will only be 26 paychecks issues in calendar (tax) year 2024 so employees’ W-2 wages will not include an extra pay period. The last time we had 27 paid dates in a calendar (tax) year was 2020.

New hires: The extra pay period should not be factored into salary setting for new hires. OHR recommends that appointment letters include a biweekly rate for exempt employees. Sample language: “At the full-time annual pay rate of [$ANNUAL RATE] at [PERCENT] % time, your biweekly pay for this appointment will be [$BIWEEKLY RATE] per pay period.”

Budget Information

GPR Only: Campus will provide additional GPR funding to units to fund the additional salaries and wages on GPR funds resulting from the 27th pay period. Non-GPR funded operations must cover the 27th pay period costs out of their designated funding sources.

Basis for funding calculations: The funding will be based on the earliest monthly snapshot that includes pay plan increases in the full month of payroll data.

9-month appointments: 9-month appointments will be excluded from the data when calculating the supplemental funding amounts.

New hires: Additional funding will not be provided for employees hired after the month used for the payroll snapshot.

If you have payroll questions regarding the 27th pay period, please contact payroll@ohr.wisc.edu. If you have funding questions, please email mbo@vc.wisc.edu

FY24 - Benefit Insurance Premiums: Deduction Schedule Change

Note: The payroll deduction schedule changes will not have an impact on budgets.

Benefit Insurance Premiums: Deduction Schedule Change Information

Allocations & Assessments

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PlanUW Allocations - FY25 Updates

FY25 Planning Allocation Reports are under construction, the Planning Allocation User Guide can be found here.

Fund Specific Allocations

Assessments

Extension & Outreach

The Division of Continuing Studies/Office of the Associate Vice Provost for Lifelong Learning should be contacted concerning questions relating to UW Extended Campus (formerly CEOEL) and the Division of Business and Entreprenuership (DEB).

Please contact Hope Simon for inquiring and additional information.

Divisions involved in UW Extended Campus and DEB programming submit 2024-25 budget changes to the Division of Continuing Studies/Office of the Provost for Lifelong Learning.

Archived Budget Instructions

The instructions included in this section relate to the annual and biennial budget development cycles.

2023-24 BUDGET INSTRUCTIONS

2022-23 BUDGET INSTRUCTIONS

2021-22 BUDGET INSTRUCTIONS

ARCHIVED BUDGET INSTRUCTIONS

Do you need to view the budget instructions for a year that is not listed? Please contact our office:

mbo@vc.wisc.edu