OperatingBudgetManual2015

Operating Budget Manual – August 2010

• Academic Year (Fall/Spring) Overflow Enrollment/Revenue: Overflow credit- bearing enrollment is programmatically interchangeable with regular budgeted enrollment. Hospital Operations – Fund #345-22 The State University of New York hospital income fund reimbursable (HIFR) was established to allow for organizational and accounting independence for University health care facilities. The HIFR operates and administers the fiscal aspects of health care related operational activities. The fringe benefits for these self-supporting funds are paid directly by the hospital and they are not subject to the fringes (or fringe rates) applied to personal service in the other special revenue funds. The annual appropriation is determined through the state budget process. Once the budget is enacted the hospitals have the ability to set departmental allocations as deemed appropriate within the appropriation. Each hospital is allowed to transfer appropriation between personal service and other than personal service, subject to limits as specified in New York State Finance Law. Hospitals are allowed to increase appropriations for fringe benefits and debt service during the year, but they are not allowed to decrease the appropriation. All monies received by hospitals from fee charges and reimbursement and from all other sources shall be credited to the hospital income fund reimbursable (HIFR). All expenditures related to health care facility operations (personal service, fringe benefits, non-personal service and contractual obligations) will be expended through this fund. The monies in this fund shall only be expended pursuant to the authorized appropriation. Please refer to SUNY University-wide Policies & Procedures #7607 - Revenue Fund Guidelines: Hospital Income Fund Reimbursable (HIFR) for additional information. Hospital IFR (HIFR-IFR) – Fund #345-46 The State University of New York hospital income fund reimbursable income fund reimbursable (HIFR-IFR) was established as a special revenue fund to allow for organizational and accounting independence for academic medical center health care related activities. The HIFR operates and administers the fiscal aspects of academic medical center health care related operational activities. The campus targets are based on campus allocation requests as submitted to the University Budget Office.

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