Policy

Spending within the approved budget, including all expenditures funded from restricted fee income, is the responsibility of the Department Budget Officer. According to Legislation, restricted use income received by the generating department must be used for the purpose intended. Requests for changes in approved departmental budgets are initiated by submitting a Budget Adjustment form to the University Budget Office. The form must be approved by the appropriate Budget Officer, Budget Review Officer, and Vice President. The following guidelines address the necessity of processing budget adjustments.

1. Budget adjustments are required for:

   1. Transfer of general use funding between departments.

   2. Transfer of funding between controllable salaries (temporary salaries, overtime salaries, and student salaries) account codes and OOE account codes.

   3. Establishing new budgets resulting from new or changed projects or appropriations.

   4. Transfer of positive general use shrinkage balances.

2. Budget adjustments are not required for:

   1. Transferring funds between OOE account codes.

3. Budget adjustments may not be processed for:

   1. Transfer of general use funds budgeted for university support staff and unclassified permanent salaries (account codes 1000 and 1100). University Budget Office personnel will transfer funds to and from appropriate shrinkage accounts depending on the status of positions being vacated or filled.

   2. Transfer of restricted use funding from one department to another.

   3. Transfer of funding between the University's General Fees Fund (Tuition) and State General Fund appropriation.