OperatingBudgetManual2015

Operating Budget Manual – August 2010

C.8 – Special Account Guidelines

Provisional Accounts 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. The Provisional account is also where any unallocated amounts are recorded.

Provisional Account

Fund

State Purpose (00300) General IFR (34510) DIFR / Dorm Ops (33947)

980079 910078 870938 960097 991379

SUTRA (34547) Hospital (34522)

Financial Plan Spending Accounts A “financial plan spending” account is used when the combination of state support and campus revenue is not sufficient to completely fund a campus’ core operating budget. For purposes of the Form 1 submission, a campus should determine their core operating budget, and if desired, supplement shortfalls in revenue from other funds via financial plan spending accounts. Each financial plan spending account has offsets in each fund. For each negative offset in state purpose, there would be a positive offset in the fund being used to supplement state purpose funds. These accounts are used to allow analysts to see what is needed by each campus to fulfill its core operating budget, and how that budget is being funded. Below is a list of the financial plan spending accounts:

Financial Plan Spending

SUTRA Financial Plan 1

Utilities Funding in Financial Plan

State Purpose

Fund Account

State Purpose

Fund Account

State Purpose

Fund Account

Fund

General IFR (34510)

980084 910058

980683

910651

SUTRA Financial Plan (34547) SUTRA Overflow (34547) SUTRA Summer Session (34547)

980095 960095

980082 960094 980081 960093 980083 240094

Stabilization (34531)

980683

240683

1 In certain years, there has not been sufficient offset (i.e. revenue) appropriation available to support campus planned spending in the Core Instructional Budget. In such a year, additional revenue and expenditures will be accounted for in the SUTRA fund, and be referred to as “SUTRA Financial Plan”. Any

40