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Dear Colleagues,

This memorandum conveys the information necessary, and timeline for, completing your FY26 self-supporting budgets.

As you are aware, 51³Ô¹ÏÍøÍòÄÜ¿Æ´ó and the entire NSHE system are implementing a new planning and budgeting system, Workday Adaptive Planning.  Implementing a new system in the midst of budget season is challenging, but good progress is being made and we look forward to sharing more information about ‘Adaptive’ over the next few months, as well as planning for the transition to utilizing Adaptive for planning and budgeting beginning with the original FY26 budget. As we commenced on the fast track of this implementation, we polled campus to determine a preference for using Anaplan or Excel for FY26.  Based on that feedback we determined to utilize Excel to prepare FY26 budgets and to discontinue the use of Anaplan.  

Please note that the FY25 Budgets in Anaplan will be available to you (read-only) for reference in preparing your FY26 budgets.

For those of you who were in your role prior to the adoption of Anaplan, the Excel-based form we are using for FY26 will be familiar to you; however, we have made a number of changes in an effort to keep the FY26 process as straight-forward as possible. 

Business Managers will receive an individualized email for their unit(s) containing a link to a Google folder containing the FY26 self-supporting budget form.  Included in the folder will be account and position lists for each unit. Each position and account should be accounted for in the preparation of your budgets.  An example of a completed budget form is also included in the folder.

The email communication will include the enrollment projections to be used in preparing the FY26 budgets. 

Please note that the FY26 fringe benefit rates you may have previously seen communicated and posted have changed.  This is because we are anticipating an increase in the PERS benefit rate from 17.5% to 19.25%, although we will not have official confirmation of these rates until the 2026-27 biennial budget is adopted at the end of June. 

The planning assumption for FY26 is zero COLA.

Please note the following changes/reminders:

• As you run the Manager Balance reports necessary to complete your budgets, be sure to use only reports from a closed month. The most recent closed month would be February 2025.

• If a position is split, please indicate that on the right table on the pertinent area of the position spreadsheet so budget analysts can easily confirm that any portion of a position budgeted elsewhere has been accounted.  

• Positions funded by a grant will need to be budgeted by full pay periods only, i.e., do not split pay periods when budgeting grant-funded positions.

  • If your unit has grant-funded positions, there will be a Grant Positions file located in the Google Drive. 

  • Positions budgeted on grants should be budgeted to PG12320 Non-Payroll Grant Position Control.

  • School of Medicine grants should be budgeted to PG23339 51³Ô¹ÏÍøÍòÄÜ¿Æ´óSOM Non-Payroll Grant Position Control.

• Any existing account with $250,000 or greater of annual financial activity must be budgeted and revenue sources must not be split in order to avoid this limit. If an account was balance-controlled in FY25 and financial activity is projected to equal or exceed $250,000, that account must be changed to budgeted in FY26.  

• All new accounts, regardless of financial activity, must be budgeted. This is the first step in a transition to budgeting all accounts and eventually discontinuing the use of balance-controlled accounts. 

• All accounts with positions, regardless of activity level, must be budgeted.

• The administrative overhead rate for applicable accounts will remain at 9% for FY26.

• Only approved recharge centers will have an approved recharge budget (ledger 6400).

• Revenue will need supporting documents if there is a 10% variance or $25k vs FY25. 

• Central Commitments will only be budgeted up to the total commitment.

• Changes to fee distributions will need an approval memo from CFO Wyman and Officer in Charge Heavey prior to budget authorization.

• Costing Allocations will need to match approved budgets.

• As you prepare your budgets for student fee and gift accounts, it is important for you to assure that what is budgeted is allowable pursuant to any restrictions pertaining to a particular fee or gift.  Approval of budgets by FPBA/Academic Resources does not represent that a proposed budget conforms with fee allowability policy or donor restrictions; that responsibility rests with the unit/division as budgets are submitted for approval.

Please ensure that you complete your FY26 self-supporting budgets by no later than COB April 7, 2025. 

Your assigned FPBA analyst will be sending you a schedule of open training/support sessions they will be holding, commencing this week.  They will also be available for scheduling additional sessions upon request.  

Please do not hesitate to contact your analyst or fpba@unlv.edu with any questions regarding the FY26 budget process.  Thank you for your consideration as we navigate this transition.