UCLA
Academic Planning and Budget

Budget Administration

Fiscal Year-end Guidelines

Academic and Staff Rosters

Each year the Campus must have a balanced June 30th Academic and Staff Roster.

More information along with deadlines can be found in the schedules linked below.

UCPath Staffing Roster Report Guide>>

Cover Letter»
Schedule »
Form B »

Year-End Balancing Requirements

The year-end balancing requirements are to be followed in conjunction with the Controller’s Office year-end instructions.

More information along with deadlines can be found in the schedules linked below.

Year End Balancing Requirements >>

Ending Balance Guidelines & Implementation Details

Ending Balance Deficit Guidelines>>

Ending Balance Deficit Implementation Details>>

Centrally Funded Charges

Fee Remissions:

Fee Remissions for ASEs/GSRs funded by 19900: APB will journal fee remissions off 19900 and process a TOF to fund the cost after June preliminary ledger closes.

Fee Remissions for GSRs funded by 199XX special state funds (both one-time and perm/recurring line items): Designated fund manager for each line item should collect all requests from departments and submit to APB by June 30th.

Fee Remissions for Undergraduate Course TAs from Self-Supporting Degree Programs (SSDPs): School/Division should collect all requests from departments and submit to APB by June 30th.

New Effective FY26

Fee remissions for TAs will continue to be funded centrally, but will be funded based on a spend target for each school. The target amount for FY26 is based on FY25 + 3%. APB will transfer an allocation on 19900 in the fall to support fee remissions through the year. APB will only cover up to the transferred target amount. If actual fee remissions are below the target, APB will recapture the difference between actuals and what was transferred. APB will communicate FY26 funding amounts once FY25 actuals are available in July.

Fee remissions for GSRs will no longer be funded centrally.

GSR salaries are no longer allowable on 19900.

Childcare:

Requirements for centrally funded CCA charges are as follows:
The eligible ASE/GSR salary must be 19900 funded.
Only CCA reimbursements charged on 19900 are centrally funded.
CCA charges must be reported in the fiscal year it is incurred. No late charges will be funded.
Only fall, winter and spring CCA charges are eligible to be relieved centrally, summer CCA charges are not centrally funded. Pay period end dates are used to determine the charged quarter.
The maximum CCA reimbursement per student is $3,300, equal to $1,100 per quarter.

All of the criteria must be met in order to ensure proper departmental reimbursement.