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Budget Development

Budget Development Resources

The All‐Funds Budget is an operating budget for the university which accounts for each of the university’s primary fund types (i.e. general funds, auxiliary trust funds, overhead receipts, and restricted trust funds).

Revenue and expense plans are to be developed according to standardized budgeting conventions (available here) and assigned to standardized revenue and expense accounts.

As part of this process, an all-funds budget will be developed at the institution-wide level, but also for each of the organizational units listed in the following chart.

All-Funds Specified Units

All-Funds Specified Units
Academic Affairs  Advancement
Athletics Business Affairs
Cameron School of Business Center for Marine Science
College of Health & Human Services College of Humanities, Social Sciences, & the Arts
College of Science & Engineering Dining Services
Facilities Financial Aid
Housing & Residence Life Human Resources
Information Technology Library
Other Auxiliaries Parking Services
Public Safety Sponsored Research
Student Affairs Student Health Center
University Administration Watson College of Education

Fiscal Year (FY) 25 All-Funds Budget Planning Schedule

The following schedule and corresponding action-items will be used to establish the FY25 All-Funds Budget.

FY25 Budget Planning Process (campus timeline)

FY25 Budget Planning Process (campus timeline)
Phase Timeframe Planning Activities (include, not limited to)
Revenue & Expense Forecasting & Institutional Priority Pre-Planning September - December
  • Develop preliminary revenue estimates for FY25
  • Identifying, verifying and refining mandatory cost items
  • Develop tuition and fee proposals for next fall (relative to UNC system instructions)
  • Identifying and evaluating institutional-level priorities
  • Updated revenue projections provided
  • Mandatory cost items identified and accounted for
  • Budget office memo to divisions issued (with template to align budget proposals with institutional needs and applicable strategic plan priorities)
Institutional Priority Evaluation and Divisional Priority Development February
  • Executive Budget Committee (EBC) discussion and evaluation of institutional priorities
    • Tuition and fee adjustments finalized (pursuant to BOG consideration)
Early March
  • Divisional reallocations/proposals provided to budget office
  • Budget Director, AVC for Finance, CFO review
  • Budget request overviews prepared for EBC
Priority Evaluation & Recommendation Development Mid-March to Early April
  • EBC provided overview of divisional requests and applicable justifications
  • Aforementioned proposals evaluated relative to institutional needs and applicable strategic plan priorities (with emphasis on priorities we can reasonably assume will be included in UNCW’s new strategic plan)
  • Culminates in recommendation prepared for Chancellor
  • Chancellor evaluation of recommendation
  • Chancellor approval of plan (with changes if applicable)
  • Incorporation of recommendations into all-funds budget template
  • BOT consideration of proposed FY25 budget at April 2024 meeting
Modifications Pursuant to Subsequent Actions Summer
  • Make updates to the FY25 budget as needed to account for new initiatives funded by the legislature and priorities identified through the new strategic plan

Current Year (FY) Plans


FY24 was the second year UNCW used the aforementioned format to establish the All-Funds Budget. An overview of the FY24 All-Funds Budget is available below.

Prior Fiscal Year (FY) Plans


FY23 was the first year UNCW used the aforementioned format to establish the All-Funds Budget. An overview of the FY23 All-Funds Budget is available below.

Relationship to Enrollment Growth Funding

Enrollment growth funding provided to UNCW on an annual basis is to be incorporated into applicable All-Funds Budget Plans and was incorporated into the FY24 All-Funds Budget. Specific information about how new enrollment growth funding has been invested in recent years is available by fiscal year at: FY23 AllocationsFY22 Allocations, and FY21 Allocations.

These documents are intended for print purposes. If you need any of the above forms in another format or require any prior year budget information, please contact the budget office directly at

The biennial budget provides general operating funds (state) for each year of the biennium to continue the existing, authorized level of services. This provides the same level of service in future years as was provided in the current budget year.

The biennial budget is developed in the fall of even number years. Authorized requests are limited to inflationary increases to specific line items, personnel-related items, equipment replacement, specific non-recurring items, and building reserves.


The biennial expansion budget provides general operating funds (state) for expansion of existing programs, new programs, and salary increases and/or benefits for faculty and state employees. Expansion budget items focus on the priorities outlined by the Governor. The biennial expansion budget is developed in the late summer/early fall of even numbered years.

  • New or Pilot Programs
  • Phase-In of Programs Initiated in a Previous Biennium
  • One-time Major Equipment Purchases

The Tuition and Fee Process must follow all guidelines set forth in The UNC Policy Manual. Section 1000.1.1 of The UNC Policy Manual provides specific information on both Campus-Initiated Tuition Increases (CITI) and Student Fees. Throughout this process every effort will be made to keep tuition and fees for students as low as possible while providing revenues needed to support the specific purposes for which they are charged.

The Chancellor has established a Student Tuition and Fee Advisory Committee which will review the financial situation at UNC Wilmington and recommend to the cabinet an appropriate course of action concerning student tuition and fee increases. This committee will include representatives of all aspects of campus life, including, but not limited to, university administrators, faculty, staff, and students. The committee's plan is typically completed by the end of October to allow adequate time for the Board of Trustees and the University's senior officers to review and approve it.

All increase requests must be submitted to UNC - General Administration usually no later than mid-December of each year. In accordance with The UNC Policy Manual, the Board of Governors will act by February of each year, or as soon as possible thereafter, to establish the University's campus-initiated tuition and fee rates for the next academic year.


These documents are intended for print purposes. If you need any of the above forms in another format, please contact the budget office directly at

The budget development process for special funds is a UNC Wilmington internal process. Special funds are receipt-supported. The budgets are developed in the departments annually at two different times.

  • Housing, Parking, and Food Services develop their budgets in October and are due to the Budget Office in December.
  • All other campus departments develop their budgets in December and are due to the Budget Office in January.

Special funds budget development is an annual internal process where university departments build and submit changes to the upcoming year's non-general budgeted funds:

  • A custom UNCW Special Funds Budget Development application is used for this process.
  • The application usually becomes available each January for the upcoming budget cycle.
  • Budgets are generally approved by May 1st.
  • Remember to check with your divisional contact for your unit’s deadline as many divisions establish earlier deadlines.
  • Your submitted budget request should reflect all reasonable, anticipated requirements and receipts for the coming fiscal year.
  • You are accountable for developing a complete and reasonable budget as a budget manager.

Please thoroughly review programs and operations planned in the coming year, including non-cyclical or one-time expenditures. For example: major equipment purchases and changes in activities.