OperatingBudgetManual2015

Operating Budget Manual Contents

A. A N O VERVIEW OF B UDGETING AT SUNY ............................................................................... 3 B. T HE B UDGET P ROCESS ...................................................................................................... 10 B.1 – The State Budget Process ........................................................................................... 10 B.2 – The SUNY Budget Process.......................................................................................... 11 B.3 – Budget Execution Guidelines ....................................................................................... 16 C. T ECHNICAL I NSTRUCTIONS ................................................................................................. 17 C.1 – Campus Financial Management Strategy .................................................................... 19 C.2 – Financial Plan Supporting Details ................................................................................ 20 C.3 – University-Wide Programs ........................................................................................... 21 C.4 – Revenue Guidelines..................................................................................................... 25 C.5 – Pooled Offset Targets .................................................................................................. 28 C.6 – Special Revenue Fund Guidelines............................................................................... 30 C.7 – Establishment of Funded Reserves ............................................................................. 38 C.8 – Special Account Guidelines ......................................................................................... 40 C.9 – Segregations................................................................................................................ 43 C.10 – University-Wide Recharges........................................................................................ 44 C.11 – Disbursement Ceilings ............................................................................................... 45 C.12 – Revenue Projections .................................................................................................. 46 C.13 – Schedule 0 ................................................................................................................. 52 C.14 – Form 1........................................................................................................................ 56 D. R ESOURCES ..................................................................................................................... 67 D.1 – Select Budget and Accounting Systems ...................................................................... 67 D.2 – Acronyms ..................................................................................................................... 69 D.3 – Glossary....................................................................................................................... 72 D.4 – NACUBO Expenditure Definitions................................................................................ 78 D.5 – Campus Analyst List .................................................................................................... 82 D.6 – Other Resources.......................................................................................................... 84