Budget Preparation Manual
FY 2016-17
January 2016
Table of Contents
Introduction ...................................................................................................................................1
Purpose .....................................................................................................................................1
Strategic Plan: Impact 2017 ......................................................................................................1
Challenges ................................................................................................................................1
The Process .................................................................................................................................3
Initial E&G Budget Submission (BUDRPT17) and Updated Scenarios .....................................3
E&G General Fund Operating and Capital Equipment (Non-Academic Enhancement Funded)
Line Item Budget Requests .......................................................................................................5
E&G Special Programs, E&G Self-Supporting, and Auxiliary Budget Requests .......................6
Academic Enhancement Department/College Line Item Budget Requests ..............................7
Academic Enhancement Department/College Equipment Replacement and Project
Requests ...................................................................................................................................8
E&G Graduate Assistantship Budget Request ..........................................................................9
E&G Student Employment Budget Requests ..........................................................................10
E&G General Fund Residual Budget Carryforward Program ..................................................11
E&G Special Programs, E&G Self-Supporting, and Auxiliary Carryforward Program .............11
Academic Enhancement Carryforward Program .....................................................................12
Definitions ...............................................................................................................................12
Appendices .................................................................................................................................13
APPENDIX A - Academic Enhancement Equipment Replacement Form ..............................13
APPENDIX B - Academic Enhancement Project Request Form ............................................14
APPENDIX C - E&G Graduate Assistantship Budget and Process Flowchart .......................15
APPENDIX D – E&G Graduate Assistantship Alternate Funding Source for Stipend and/or
Waiver Form............................................................................................................................16
APPENDIX E –E&G General Fund Operating & Capital Budget Available Balances Example ..................................................................................................................................17
APPENDIX F - E&G General Fund Carryforward Template - Example...................................18
Introduction
Purpose
The purpose of this manual is to assist departments/offices and divisions in the preparation of the following
budget requests:
•
•
•
•
•
•
•
E&G General Fund operating and capital equipment (non-academic enhancement funded)
E&G Special Program, E&G Self-Supporting and Auxiliary revenue, salary and benefits, operating, and
capital
Academic Enhancement-department/college
Academic Enhancement-department/college equipment replacement and project (replaces academic
equipment requests)
Presidential Strategic Planning Grants
E&G Graduate Assistantship
E&G Student Employment
Budget preparation, like planning, is a multi-level, bi-directional process involving communication from the
President, Vice Presidents, Deans, Directors, and Chairs. Ultimately financial management is decentralized to
managers who are held accountable. Budget requests should be based on divisional priorities that are consistent
with approved University strategic initiatives and goals. This manual will detail how and when communication
should take place in order to arrive at budgets that support unit activities and processes, the strategic plan, and
overall University operations for the upcoming fiscal year.
Strategic Plan: Impact 2017
Impact 2017 (http://www.bloomu.edu/strategic) continues to provide a plan for institutional priorities and resource
allocation. One of the top twelve priorities for strategic plan action steps is:
Assess current programs, services, operations to develop a balanced and sustainable budget (Strategic Plan
Action Step 2.1.b).
As part of the annual budget process, the Vice Presidents and Deans are responsible for working with campus
constituencies to carry out this initiative.
President Soltz anticipates funding for the Presidential Strategic Planning Grant program to continue. However,
budgetary constraints may impact the level of funding. For planning purposes, the maximum level of funding
contributed by the University for the 2016 program could potentially be up to $100,000. This program supports
the strategic plan by funding new innovative projects and the development of Centers of Excellence and
Innovative Programs, both of which lead to academic excellence, fiscal sustainability, enhanced enrollment
management, and a stronger sense of community. The Foundation has historically matched the University’s
contribution, up to $100,000, bringing the possible maximum total available funding for the 2016 Presidential
Strategic Planning Grant program to $200,000. Detailed instructions for submitting Letters of Intent (proposals)
for the 2016 Presidential Strategic Planning Grant program, dates for introductory grant writing sessions, and a
timeline for announcing recipients will be disseminated to all units as the funding picture becomes clearer.
Challenges
As communicated in the Fall 2015 E&G Budget Update
(http://www.bloomu.edu/documents/budget/E&G_Fall2015.pdf), the University continues to face several key
ongoing challenges which affect its ability to develop and sustain a balanced budget. The most significant
challenges are centered on enrollment (both new and continuing students), increases in fixed personnel costs
(salaries and benefits), and funding for facilities renewal. In addition, the setting of state appropriation has been
increasingly volatile impacting the ability to plan effectively and accurately.
1
The Governor’s FY 2016-17 Executive Budget recommendations are expected to be released on February 9,
2016. Passage of the budget by the General Assembly usually occurs by the end of June. However, given the
significant delay of the FY 2015-16 budget passage, it is unknown, what, if any, legislative action will be taken in
June 2016. Although the Board of Governors took action at their October 2015 meeting to request full state
appropriation funding to close the projected FY 2016-17 funding gap system-wide, based on current trends, this
is unlikely to be enacted. As we deal with this challenge and those outlined above, the process for developing
budgets will need to be flexible and subject to timely revision based on information received throughout the
current year. As information becomes more concrete, updates will be communicated.
REMAINDER OF THIS PAGE INTENTIONALLY LEFT BLANK
2
The Process
Initial E&G Budget Submission (BUDRPT17) and Updated Scenarios
The initial E&G budget for FY 2016-17 (also known as “BUDRPT17”), presented below, was submitted to the
State System on September 2, 2015. This budget was part of a BUDRPT submission which included figures for
the fiscal year just completed (FY 2014-15), the current fiscal year (FY 2015-16), and the budget request year (FY
2016-17). The following salient assumptions, most of which are required by the State System as part of the
budget submission process, were used for the initial FY 2016-17 E&G budget submission:
•
•
•
•
•
•
•
•
•
•
•
Implementation of per-credit tuition pricing for all undergraduate students (UG resident per-credit tuition
rate = $294; UG non-resident per-credit tuition rate = $588)
1.7% annualized FTE enrollment decrease (as a result of the per-credit tuition pricing pilot; anticipate a
reduction in the number of students taking more than 15 credits)
0.0% tuition increase for graduate students
0.0% increases for the following fees which comprise the majority of the E&G fee revenue: Technology
Tuition and Academic Enhancement
Miscellaneous fees align with FY 2015-16 projections
0.0% increase (initial FY 2015-16 state appropriation projections included a 3% increase which, as of
January 2016, has not materialized; FY 2015-16 state appropriation awarded in December 2015 included
no increase from the prior fiscal year); base adjusted for full implementation of the full allocation formula
implementation; performance funding equivalent to FY 2015-16 projection
Full complement (assumes all vacancies will be filled); salary/wage and benefit increase assumptions align
with State System assumptions which include a 0.0% increase for salaries and wages (all collective
bargaining agreements have expired or will expire during Summer 2016) and significant increases
for healthcare and retirement benefits
No changes to E&G base operating/capital budgets
Other known or anticipated services/supplies and capital expenditure budgets adjusted as appropriate (i.e.
new BU Academic Excellence Scholarship program approved by the COT in November 2014)
CPI increases included, where appropriate, for non-E&G base operating/capital budgets
Transfers include the full borrowing cost for the E&G share of the steam plant upgrade and the new
residence hall-university mailroom as well as the continuation of the additional $1.0 million plant transfer
that was restored in FY 2015-16
FY 2016-17 INITIAL E&G BUDGET SUBMISSION (BUDRPT17; September 2, 2015)
Educational and General Fund (General, Special
Programs, Self-Supporting)
E&G Revenue/Sources
Tuition
Fees
Total Tuition and Fees
State Appropriation
All Other Revenue
Use of Carryforward Fund Balance
FY 2016-2017 (Current Year)
$
$
Total Revenue/Sources
$
E&G Expenditures and Transfers
Compensation Summary:
Salaries and Wages
Benefits
Subtotal, Compensation
$
90,764,410
17,126,701
107,891,111
33,823,642
4,808,452
1,317,571
147,840,776
$
71,375,851
40,021,221
111,397,072
Services and Supplies 1
Capital Expenditures
Transfers
Total Expenditures and Transfers
$
33,106,029
1,882,975
3,882,810
150,268,886
Revenue/Sources less Expenditures/Transfers
$
(2,428,110)
1
Includes student financial aid (non-employee waivers and institutional aid) and utilities
Unbalanced; Projected deficit is in
the E&G General Fund; Special
Programs/Self-Supporting E&G
funds are balanced
3
Subsequent to the initial E&G budget submission (BUDRTP17), the Board of Governors took action to request an
$87.8 million system-wide increase in state appropriation1 funding to cover mandatory cost increases and to
provide for an investment in operational changes, potential changes in compensation, and operational and
structural changes. Bloomsburg’s share of this increase is unknown at this time but, if enacted, would significantly
improve the projected deficit above. However, given that no salary increases (and associated benefits) are built
into the above projection, it is possible that any increases in state appropriation may only be sufficient to support
salary and benefit increases if bargained and agreed to. Although not necessarily representative of the Board of
Governors position on FY 2016-17 tuition rates, their action to request a state appropriation increase that would
fully cover mandatory cost increases and to provide additional investment may indicate reluctance to approve a
tuition increase for FY 2016-17 if the state appropriation request materializes.
As noted in the salient assumptions
above, the initial FY 2016-17 budget
submission includes per-credit tuition
pricing for all undergraduate students.
This pilot was approved by the Board of
Governors in January 2015 with a
planned implementation date of Fall 2015.
However, the pilot was ultimately deferred
for FY 2015-16 given the Governor’s
original proposal for a significant increase
in FY 2015-16 state appropriation
funding. Given the uncertainty and
volatility associated with the state
appropriation funding levels, what these
levels may mean for tuition rates set by
the Board of Governors, and the very real
possibility of continued delayed State
budgets, the viability of the per-credit
tuition pricing pilot is currently under review. Long-term sustainability models are being reviewed in an effort to
structure the E&G budget in a way that provides adequate revenue to support a quality educational experience for
our students that allows them to persist and graduate in a timely manner. On the expenditure side, several longterm budget improvement initiatives are underway, many focused on our largest expenditure line-salary and
benefits:
• Ongoing faculty, staff, and administration workforce planning and program cost review
• Personnel cost improvement initiatives
• Support programs review and prioritization
While our institutional reserve provides a short-term alternative to help close the gap while we continue to work on
the long-term budget improvement initiatives outlined above, it is not a long-term, sustainable solution.
As new and updated information related to FY 2016-17 E&G budget becomes available, it will be built into the
Spring 2016 E&G budget briefing which will be delivered in March 2016.
1 Based on an estimated FY 2015-16 System-wide E&G state appropriation of $433.4 million. In December 2015, the Commonwealth budget
enacted by Governor Wolf included a State-wide E&G state appropriation in the amount of $412.8 million; $20.6 million short of the FY 201516 estimate that was used to build the FY 2016-17 E&G state appropriation request.
4
E&G General Fund Operating and Capital Equipment (Non-Academic Enhancement Funded)
Line Item Budget Requests
Initially, base budgets will be distributed to divisions at the same levels as FY 2015-2016. Each Vice President
and Assistant Vice President/Dean/Director may reallocate funds within his/her division/area so that resources are
appropriately aligned with budget need. If, after the initial base budgets are distributed, it becomes clear that
there will be significant changes to revenue and/or expenditures projections, these budgets will be subject to
change.
Budget steps and timeline subject to revision pending updates from the State System and/or the
Commonwealth. Changes, if any, will be communicated as soon as known.
Budget Step
1. President sends FY16/17 budget preparation letter to
Executive Staff
2. Budget office sends request for computer services and
telecommunication budgets to Assistant Vice President
Technology & Library Services
3. Budget office distributes FY16/17 Budget Preparation
Manual
4. Vice Presidents meet with Assistant Vice Presidents, Deans
and/or Directors to set guidelines for development of
departmental budgets
5. Computer services and telecommunication budgets due to
Budget office from Assistant Vice President Technology &
Library Services
6. Budget office sends operating and capital line item budget
requests to President and Vice Presidents for distribution to
Assistant Vice Presidents, Deans, and Directors, as
appropriate
7. Academic Department Heads and Directors submit
operating and capital line item budget requests to Deans
and Vice Presidents, as appropriate
8. Deans and Vice Presidents review operating and capital
line item budget requests with Academic Department
Heads and Directors and make adjustments and
reallocations, as appropriate
9. Final operating and capital line item budget requests due to
Vice Presidents for approval
10. Approved operating and capital line item budgets due to the
Budget office
11. Budget office sends request for utilities budget to Assistant
Vice President for Facilities Management
12. Utilities budget due to Budget office from Assistant Vice
President for Facilities Management
13. Budget office notifies budget holders of approved operating
and capital line item budgets
14. FY16/17 budgets available in SAP
Timeline
December 2015
January 2016
January 2016
January 2016
February 5, 2016
February 12, 2016
March 4, 2016
March 4-11, 2016
March 11, 2016
March 24, 2016
April 2016
May 20, 2016
June 24, 2016
July 1, 2016
5
E&G Special Programs, E&G Self-Supporting, and Auxiliary Budget Requests
Budget steps and timeline subject to revision pending updates from the State System and/or the
Commonwealth. Changes, if any, will be communicated as soon as known.
Budget Step
1. President sends FY16/17 budget preparation letter to
Executive Staff
2. Budget office distributes FY16/17 Budget Preparation
Manual
3. Vice Presidents meet with Assistant Vice Presidents,
Deans, and/or Directors, as appropriate, to set guidelines
for development of budgets
4. Budget office sends budget requests to Vice Presidents
and Deans with a copy to Academic Department Heads,
Assistant Vice Presidents, and Directors, as appropriate
5. Vice Presidents and Deans review budget requests with
Assistant Vice Presidents, Academic Department Heads,
and Directors, as appropriate, and make adjustments and
reallocations as necessary
6. Final budget requests due to Vice Presidents for approval
7. Approved budgets due to the Budget Office
8. Budget office notifies budget holders of approved budgets
9. FY16/17 budgets available in SAP
Timeline
December 2015
January 2016
January 2016
February 12, 2016
March 4-11, 2016
March 11, 2016
March 18, 2016
June 24, 2016
July 1, 2016
6
Academic Enhancement Department/College Line Item Budget Requests
Budget steps and timeline subject to revision pending updates from the State System and/or the
Commonwealth. Changes, if any, will be communicated as soon as known.
Budget Step
1. President sends FY16/17 budget preparation letter
to Executive Staff
2. Budget office distributes FY16/17 Budget
Preparation Manual
3. Vice Presidents meet with Assistant Vice
Presidents, Deans, and/or Directors, as
appropriate, to set guidelines for development of
budgets
4. Budget office sends academic enhancement line
item budget requests to Vice Presidents and
Executive Assistant to the Provost for distribution
to Assistant Vice Presidents, Deans, and
Directors, as appropriate
5. Academic Department Heads and Directors return
academic enhancement line item budget requests
to Executive Assistant to the Provost, Deans,
Assistant Vice Presidents, and Vice Presidents, as
appropriate
6. Executive Assistant to the Provost, Deans,
Assistant Vice Presidents, and Vice Presidents
review academic enhancement line item budget
requests with Academic Department Heads and
Directors and make adjustments and reallocations,
as appropriate
7. Final academic enhancement line item budget
requests due to Vice Presidents for approval
8. Approved academic enhancement line item
budgets due to the Budget office
9. Preliminary FY16/17 budgets available in SAP
10. Executive Assistant to the Provost and the Budget
office finalize academic enhancement budgets
Timeline
December 2015
January 2016
January 2016
February 12, 2016
March 4, 2016
March 4-11, 2016
March 11, 2016
April 1, 2016
July 1, 2016
July 1 – August 5, 2016
7
Academic Enhancement Department/College Equipment Replacement and Project Requests
Budget steps and timeline subject to revision pending updates from the State System and/or the
Commonwealth. Changes, if any, will be communicated as soon as known.
Budget Step
1. President sends FY16/17 budget preparation letter
to Executive Staff
2. Budget office distributes FY16/17 Budget
Preparation Manual
3. Executive Assistant to the Provost meets
with Assistant Vice President, Deans, and/or
Directors, as appropriate, to set guidelines for
development of budgets
4. Executive Assistant to the Provost sends
out the call for academic enhancement equipment
replacement and project requests to Assistant Vice
President, Deans, and Directors, as appropriate
5. Academic Department Heads, Directors, and
Assistant Vice President submit academic
enhancement equipment replacement
and project requests to Deans, Executive
Assistant to the Provost, and Provost/Vice
President of Academic Affairs, as appropriate
(Reference Appendices A and B)
6. Deans, Executive Assistant to the Provost, and
Provost/Vice President of Academic Affairs review
Academic enhancement equipment replacement
and project requests with Academic Department
Heads, Directors, and Assistant Vice President
and make adjustments, as appropriate
7. Final academic enhancement equipment
replacement and project requests due to Executive
Assistant to the Provost for approval
8. Executive Assistant to the Provost notifies
Assistant Vice President, Deans, and Directors of
approved academic enhancement equipment
replacement and projects
9. Executive Assistant to the Provost transfers
budget to department/office funds center.
Preliminary equipment replacement and project
line item budgets available in SAP
10.Executive Assistant to the Provost finalizes
academic enhancement equipment
replacement and project budgets
Timeline
December 2015
January 2016
January 2016
January 2016
March 4, 2016
March 4-11, 2016
March 14, 2016
April – May 2016
August 16, 2016
August 16, 2016
8
E&G Graduate Assistantship Budget Request
(Note: Reference Appendix C for Flow Chart)
Budget steps and timeline subject to revision pending updates from the State System and/or the
Commonwealth. Changes, if any, will be communicated as soon as known.
1.
2.
3.
4.
5.
Budget Step
Graduate Studies office sends request for
Graduate Assistantships to President, Vice
Presidents, and Deans
Department/office submits GA Request form to
Graduate Studies office
Budget office notifies Graduate Studies office of
base funding pools for academic and
non-academic graduate assistantships (GA) –
waiver and stipend
Graduate Studies office notifies department/office
if position is appropriate for GA and if position will
receive any funding from GA base pool budget
Department/office identifies alternate funding
options if the position is not funded from GA base
pool budget - based on notification from Graduate
Studies office - see #4 above. Possible funding
options include:
Timeline
October 27, 2015
December 4, 2015
January 29, 2016
February 5, 2016
•
Use of department/office E&G and/or
Academic Enhancement operating budget
March 11, 2016
•
Use of Dean/Director, Vice Provost, Vice
President, or President residual carryforward
reserves or re-allocation of funds within the
college or division, etc.
March 11, 2016
•
Reallocation of Academic Enhancement
department/office operating budgets
March 11, 2016
•
External funding sources
6. Department/office submits “GA Alternate Funding
Source for Stipend and/or Waiver” form to
Graduate Studies office if the position is not
funded from GA base pool budget - based on
notification from Graduate Studies office – see #4
above (Reference Appendix D)
7. FY16/17 budget available in SAP in Graduate
Studies funds center
8. Graduate Studies office transfers budget for
stipend and waiver to department/office funds
center for portion of GA funded by GA base pool
budget. Transfer for waiver is estimated based on
in-state tuition
9. Graduate Studies office sends list of GA students
and alternate funding sources to Budget office
10. Graduate Studies or Budget office transfers
budget to department/office funds center for
portion of GA funded by alternate source (non-GA
base pool budget). Reference #6 above.
Transfer for waiver is estimated based on in-state
tuition
April 29, 2016
May 1, 2016
July 1, 2016
On or after July 1, 2016
September 2, 2016
On or after September 9, 2016
9
11. Graduate Studies or Budget office transfers
additional budget for waiver, as necessary. If
appointments are for non-resident students, the
additional waiver expense will be funded by
alternate source (non-GA base pool budget).
Reference #6 above
As Needed
E&G Student Employment Budget Requests
Budget steps and timeline subject to revision pending updates from the State System and/or the
Commonwealth. Changes, if any, will be communicated as soon as known.
1.
2.
3.
4.
Budget Step
President and Vice Presidents determine amount
of state and federal work study funds available in
total and by division
Budget office sends request for budget allocation
by funds center to President and Vice Presidents
for distribution to Deans, Assistant Vice
Presidents, and Directors, as appropriate
Approved budgets allocated by funds center due
to the Budget office
FY16/17 budget available in SAP
Timeline
March 28, 2016
April 5, 2016
May 25, 2016
July 1, 2016
10
E&G General Fund Residual Budget Carryforward Program
All remaining operating or capital funds in departmental budgets at the conclusion of FY 2015-2016 will be carried
forward divisionally to “residual budget carryforward” funds centers which will be under the control of
Deans/Directors (academic departments) and Vice Presidents (non-academic departments). Funds will be
carried forward to the budget reserve commitment items, 902-Operating Expense Reserves and 903-Capital
Expense Reserves, as appropriate, within these funds centers. Transfers from these reserves will be controlled
at the Dean/Director and Vice President level and made only after requests have been reviewed and approved by
the appropriate Dean/Director and/or Vice President. All requests for these funds need to include detailed plans
for use and be consistent with the strategic plan. Intended use of the funds must be included on financial reports
(FINRPT and BUDRPT) that will be submitted to the Chancellor’s office. The Budget office will request this data
from each division.
The amount of remaining operating or capital funds will be determined after the accounting and budget offices
have completed the fiscal year end closing process. Definitive timelines will be issued in July upon receipt of State
System reporting deadlines.
Carryforward Process
1. Budget office delivers reports to President, Vice
Presidents, and Deans/Directors showing available
balances for funds that will carryforward for their
division (Reference Appendix E)
2. Budget office sends carryforward template
requests to President, Vice Presidents,
and Deans/Directors (Reference Appendix F)
3. Final carryforward templates due to Budget office
Timeline
Quarterly beginning October 2015
4. Carryforward of FY15/16 open commitments
(purchase requisitions, purchase orders, and funds
reservations) and associated budgets to FY16/17
5. Carryforward of FY15/16 residual budget to
FY17/18
Beginning approximately July 23, 2016
Approximately July 25, 2016
Approximately August 1, 2016
Beginning approximately August 13, 2016
E&G Special Programs, E&G Self-Supporting, and Auxiliary Carryforward Program
Any remaining funds at the conclusion of FY 2015-2016 will be carried forward at 100% within the special
programs, self-supporting and auxiliary funds centers. Use of E&G carryforward balances will be monitored.
Carryforward Process
1. Budget office sends carryforward template
requests, as necessary, for E&G funds
with large balances to be carried forward
(Reference Appendix F)
2. Final carryforward templates due to Budget office
3. Carryforward of FY15/16 open commitments
(purchase requisitions, purchase orders, and funds
reservations) and associated budgets to FY16/17
4. Carryforward of FY15/16 residual budget to
FY17/18
Timeline
Approximately July 25, 2016
Approximately August 1, 2016
Beginning approximately July 23, 2016
Beginning approximately August 13, 2016
11
Academic Enhancement Carryforward Program
Any remaining funds in the Academic Enhancement funds centers at the conclusion of FY 2015-2016 will be
carried forward divisionally to “AE residual budget carryforward” funds centers which will be under the control of
the Vice Presidents. (Note: There are a few exceptions where funds will be carried forward at 100% within the
same Academic Enhancement funds center.) Funds will be carried forward to the budget reserve commitment
items, 901-Personnel Expense Reserves, 902-Operating Expense Reserves, and 903-Capital Expense Reserves,
as appropriate. Transfers from these reserves will be controlled at the Vice President level and made only after
requests have been reviewed and approved by the appropriate Vice President. All requests for these funds need
to include detailed plans for use and be consistent with the strategic plan. Intended use of the funds must be
included on financial reports (FINRPT and BUDRPT) that will be submitted to the Chancellor’s office. The Budget
office will request this data from each division.
The amount of remaining operating or capital funds will be determined after the accounting and budget offices
have completed the fiscal year end closing process. Definitive timelines will be issued in July upon receipt of State
System reporting deadlines.
Carryforward Process
1. Budget office delivers reports to Vice Presidents
showing available balances for funds that will
carryforward for their division (Reference
Appendix E)
2. Budget office sends carryforward template
requests to Vice Presidents (Reference
Appendix F)
3. Final carryforward templates due to Budget office
4. Carryforward of FY15/16 open commitments
(purchase requisitions, purchase orders. and funds
reservations) and associated budgets to FY16/17
5. Carryforward of FY15/16 residual budget to
FY16/17
Timeline
Quarterly beginning October 2015
Approximately July 25, 2016
Approximately August 1, 2016
Beginning approximately July 23, 2016
Beginning approximately August 13, 2016
Definitions
E&G General Fund-Funds Centers that start with “1011”.
E&G Special Program-Funds Centers that start with “1012”.
E&G Self-Supporting-Funds Centers that start with “1013”.
Academic Enhancement-Funds Centers that start with “1013” in Fund 1013010000.
Auxiliary-Funds Centers that start with “1021-1024”.
Please contact Barbara Meyer-x4029 or Audra Halye-x4600 with questions.
12
Appendices
APPENDIX A - Academic Enhancement Equipment Replacement Form
13
APPENDIX B - Academic Enhancement Project Request Form
14
APPENDIX C - E&G Graduate Assistantship Budget and Process Flowchart
15
APPENDIX D – E&G Graduate Assistantship Alternate Funding Source for Stipend and/or
Waiver Form
16
APPENDIX E –E&G General Fund Operating & Capital Budget Available Balances - Example
17
APPENDIX F - E&G General Fund Carryforward Template - Example
18