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Non-Appropriated Budgets

From Appalachian State University Policy Manual

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Policy 512.1

1 Introduction

2 Scope

3 Definitions

4 Policy and Procedure Statements

4.1 Source of Operating Funds

4.1.1 The University receives no State appropriation to operate residence halls, food services, bookstore, student union, health services, student publications, and other student activities not directly related to the instructional program. The operating funds for these functions are derived entirely from student fees and receipts from the sale of services.

4.2 Areas Involved

4.2.1 Operations largely dependent on receipt-supported funds must begin each fiscal year with an approved balanced budget projection. The two general areas within the total University budget that are affected by this policy include receipt supported activities within the State appropriated areas and all auxiliary functions and subsidiary operations (Institutional Trust Funds). Budgets should be developed for all funds.

4.3 Preparation

4.3.1 The primary responsibility for this procedure rests with individual managers working through appropriate coordinators, supervisors and the Budget Office. The proposed budget should reflect the administrator's best estimate of the financial operation of the programs for which he or she is responsible. The estimates should be primarily based upon historical data and realistic projections for either growth or expansion based upon enrollment changes, program changes, price increases, etc. The budget will be prepared in a format consistent with that maintained in the Budget Office including the budgeted pools mentioned under the Base Budget section of the Policy Manual and also individual receipt line items. Where applicable, reserves should be carried forward and projected in the proposed budget. The preparation process should involve interaction with the Budget Office and other appropriate personnel. Budgets should be established by July 1 of each fiscal year.

4.3.2 Budget estimates should be reviewed monthly via E-Print departmental reports or as required to maintain positive budget balances available in the Banner Self-Service module.

5 Additional References

6 Authority

7 Contact Information

8 Original Effective Date

9 Revision Dates