OperatingBudgetManual2015

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A. An Overview of Budgeting at SUNY	5
Introduction	5
State-Operated, Statutory, and Community Colleges	5
An Historical Perspective on the Core Instructional Budget	8
State Operated and Statutory Colleges – All Funds Budgeting	9
B. The Budget Process	12
B.1 – The State Budget Process	12
B.2 – The SUNY Budget Process	13
A. Budget Request	15
B. Executive Budget	15
C. Enacted Budget	15
B.3 – Budget Execution Guidelines	18
C. Technical Instructions	19
C.1 – Campus Financial Management Strategy	21
 Campus Narrative – This document is generally in a format that fits the campus’ particular need. It should describe the impact of the Enacted Budget on the operations of the campus. Short and long-term actions needed to implement any state support reductions should be included.	21
 Estimated Core Instructional Budget Condition – A campus specific template is generally provided showing known information at the time of preparation. Its purpose is to quantify how any existing budget condition on the campus will be resolved.	21
 Funded Reserves and Planned Use of Campus Balances – Revenue account cash balances often provide the means for program continuation or expansion. It is important that the University be able to provide explanations for the cash balances in Stabilization, General IFR, DIFR and SUTRA. This schedule summarizes the anticipated use of existing cash balances for each Special Revenue Fund.	21
C.2 – Financial Plan Supporting Details	22
C.3 – University-Wide Programs	23
C.4 – Revenue Guidelines	27
Introduction	27
Fringe Benefits/Pooled Offset	27
Revenue Distribution	27
Campus Revenue Target	27
 Tuition	27
 College Fee	28
 Other Fees	28
 Interest	29
 Residence Hall Overhead	29
C.5 – Pooled Offset Targets	30
Introduction	30
Fringe Targets	30
Fringe Collections	30
Fringe Collections Analysis	31
C.6 – Special Revenue Fund Guidelines	32
Allocation Targets	32
C.7 – Establishment of Funded Reserves	40
C.8 – Special Account Guidelines	42
Provisional Accounts	42
The Provisional account is where the initial allocation is recorded for a fund. Allocation will be in this holding account before it goes to the departmental accounts. It is used for "controlling" the allocation in that fund. These accounts are used to manage funds on a system-wide basis and are generally not used at the campus level.	42
Financial Plan Spending Accounts	42
Accounting for Utilities	43
C.9 – Segregations	45
C.10 – University-Wide Recharges	46
C.11 – Disbursement Ceilings	47
C.12 – Revenue Projections	48
C.13 – Schedule 0	54
Purpose	54
Instructions for Entering Schedule 0 into BDG1	54
C.14 – Form 1	58
The Form 1 Template and Excel Macro	58
The Form 1 Submission Upload Application	61
Troubleshooting Guide	66
 Troubleshooting in Excel	66
 Troubleshooting in the Web Application	66
 Troubleshooting in SABD	68
Open the Form 1 Template and Activating the Macros	68
D. Resources	69
D.1 – Select Budget and Accounting Systems	69
D.2 – Acronyms	71
D.3 – Glossary	74
D.4 – NACUBO Expenditure Definitions	80
D.5 – Campus Analyst List	84
D.6 – Other Resources	86

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