Frequently asked questions about budgeting

Budgets create a structure for both planning operations for the coming year and assessing actual performance throughout the year.

A self-supporting worktag has its own revenue source to support the worktag program. Each worktag must maintain a positive cash balance and any funds remaining at year end will roll forward to the next year.

Self-supporting worktags can be set up when there is a readily identifiable program or activity that generates its own revenue and has related costs, where it is necessary or appropriate to track in a separate worktag. Not every activity requires a separate worktag and if an existing account is available and appropriate it should be used. If it is not clear whether an existing worktag can be used you can contact Planning, Budget & Analysis to review the information and help determine if a new worktag is necessary.

The actual transfer of cash is processed by submitting a journal to be approved by the Controller’s Office. The transferring worktag must have a VT Out (Voluntary Transfer Out) budget and sufficient funds for a budgeted worktag. On a budgeted worktag, if additional funds are needed on the VT Out line, a budget amendment request must be submitted. VT's should not be processed to/from gift worktags or student fee worktags.

Use a budget amendment form when: 

• Making a reallocation from salary budget (salary savings) to another ledger within the same worktag.
• Moving between ledgers in same worktag.
• Recognizing new revenue and increasing expense side to balance.

Budget amendments can only be made within each self-supporting worktag, not from one worktag to another.

The Tort Claim Fund is a pool of money used to pay claims against the State of Nevada, such as:

• car accidents involving state vehicles
• Injuries on state property or highways
• Civil rights violations (e.g., inmate claims)

It operates under NRS 331.187, and claims are handled under NRS 41.0349 and 41.037.

It’s an internal service fund, meaning state agencies pay into it. The amount each agency pays is based on:

• Number of vehicles they operate
• Number of positions (employees)

Every two years, an independent actuary estimates the potential liability for the upcoming biennium. Learn more about the AGTORT fee here.

SPDA = State Position Distribution Assessment. It is a state-imposed cost allocation applied to positions funded by non-state accounts (such as grants, auxiliaries, or self-supporting funds) within Nevada institutions.

How is the SPDA Fee Determined?

Each position is budgeted in Anaplan and linked to an account. For non-state accounts, the state calculates the SPDA charge based on:

• Where each position is budgeted for the fiscal year.
• The institution submits this position data to the state.
• The state bills the institution, and then the institution allocates the charge back to the accounts where those positions are budgeted.

Why Does It Exist?

The SPDA fee ensures that positions funded by non-state sources contribute their share of statewide administrative and benefit costs, such as:

• Payroll and HR systems
• Risk management
• Other central services that support all employees