OperatingBudgetManual2015

Operating Budget Manual – August 2010

To provide consistency across campuses, campuses are requested to use specific accounts for tracking spending related to the core instructional budget that is transferred to other funds. In addition, guidelines have been established for the use of accounts related to utility expenditures. More detail related to the University’s Chart of Accounts can be obtained from SUNY University-wide Policies & Procedures #7303 - Chart of Accounts Fiscal Coding Structure. C.8 – Special Account Guidelines Although the Budget Reform Act of 2007 required the maintenance of segregations at a more detailed level than had previously been required, the 2010-11 appropriations do not include the more detailed segregations. A segregation is a further division of the authorization to expend part or all of a fund’s appropriation. Campus budgets should include sufficient allocation for each of the segregations. Expenditures and encumbrances may then be controlled to assure the limits are not exceeded. C.9 – Segregations Certain common services are negotiated centrally on behalf of the entire university to take advantage of the University’s purchasing power. Items such as library databases, police training, and music licensing are paid at System Administration. Individual campus accounts are then recharged for their portion of the service costs, based upon appropriate rates. In order to process these transactions, campuses must provide allocation in certain recharge accounts so costs can be applied appropriately to the campuses receiving the service benefit. C.10 – University-Wide Recharges Disbursement ceilings are established on the State’s fiscal year (April 1 st – March 31 st ). Campuses are requested to provide monthly disbursement projections. C.11 – Disbursement Ceilings Step by step instructions for entering revenue projections into “BDG1”, the University’s budgeting module on the legacy system. (on-line system) C.12 – Revenue Projections The information input to Schedule 0 determines and documents how many funded filled annual FTE positions each campus can support within the funded appropriation available for personal services regular (PSR). (on-line system) C.13 – Schedule 0 Form 1 is campus detailed budget; that is, the departmental (account) level allocations, by object and fund. This presents the step by step instructions for this process. (on-line system) C.14 – Form 1

18