Budget Preparation Manual
FY 2014-15
January 2014
Table of Contents
Introduction ...................................................................................................................................1
Purpose .....................................................................................................................................1
Strategic Plan: Impact 2015 ......................................................................................................1
Challenges ................................................................................................................................1
The Process .................................................................................................................................3
Initial E&G Budget Submission and Updated Scenarios ...........................................................3
E&G General Fund Operating and Capital Equipment (Non-Academic Enhancement Funded)
Line Item Budget Requests .......................................................................................................6
E&G Special Programs, E&G Self-Supporting, and Auxiliary Budget Requests .......................7
Academic Enhancement Department/College Line Item Budget Requests ..............................8
Academic Enhancement Department/College Equipment Replacement and Project
Requests ...................................................................................................................................9
Presidential Strategic Planning Grants (Centers of Excellence and Innovative Programs)
Budget Requests.....................................................................................................................10
E&G Graduate Assistantship Budget Request ........................................................................10
E&G Student Employment Budget Requests ..........................................................................11
E&G General Fund Residual Budget Carryforward Program ..................................................12
E&G Special Programs, E&G Self-Supporting, and Auxiliary Carryforward Program .............12
Academic Enhancement Carryforward Program .....................................................................13
Definitions ...............................................................................................................................13
Appendices .................................................................................................................................14
APPENDIX A - Academic Enhancement Equipment Replacement Form ..............................14
APPENDIX B - Academic Enhancement Project Request Form ............................................15
APPENDIX C - E&G Graduate Assistantship Budget and Process Flowchart .......................16
APPENDIX D – E&G Graduate Assistantship Alternate Funding Source for Stipend and/or
Waiver Form............................................................................................................................17
APPENDIX E –E&G General Fund Operating & Capital Budget Available Balances Example ..................................................................................................................................18
APPENDIX F - E&G General Fund Carryforward Template - Example...................................19
APPENDIX G - E&G General Fund Carryforward Narrative - Example ..................................20
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 (Centers of Excellence and Innovative Programs)
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 2015
Impact 2015 (http://www.bloomu.edu/documents/strategic/StrategicPlan2015.pdf) 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).
The Vice Presidents and Deans will be working with campus constituencies to carry out this initiative as part of
the budget process.
President Soltz plans to continue funding, up to $100,000, the Presidential Strategic Planning Grant program.
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 will match the University’s
contribution of $100,000, bringing the total funding available for the 2014 Presidential Strategic Planning Grant
program to $200,000. Detailed instructions for submitting Letters of Intent (proposals) for the 2014 Presidential
Strategic Planning Grant program will be disseminated to all units in February 2014. The 2014 Presidential
Strategic Planning Grant award recipients will be announced and funded in December 2014.
Challenges
The University continues to face several challenges which affect its ability to develop and sustain a balanced
budget:






Stagnant enrollment demographics/statewide seniors trending down.
Downward pressure on tuition increases.
Steep fixed cost increases in salaries/benefits (hospitalization and employer share of retirement
contribution, for example).
Unfunded liabilities for postretirement health benefits and pensions.
Funding for facilities renewal.
Governor’s Executive Budget recommendations for FY 2014-15 will not be released until February 4, 2014
and will not be passed by the General Assembly until June 2014 at the earliest.
1



Board of Governors will not set the rate of increase for tuition and the technology tuition fee until July 7-8,
2014 at the earliest.
State General Fund revenue collections are modestly improving. Fiscal year-to-date (FY 2014) General
Fund collections, as of December 2013, are $2.6 million above estimate. However, mandatory
expenditure increases (pensions, medical assistance, corrections, debt service) far exceed revenue
projections. This trend is expected to continue,
General expectation that state operating support (E&G Appropriation) from the Commonwealth will
continue to remain flat or decline.
Therefore, 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.
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2
The Process
Initial E&G Budget Submission and Updated Scenarios
The initial E&G budget for FY 2014-15, presented below, was submitted to PASSHE on September 13, 2013.
This budget was part of a BUDRPT submission which included figures for the fiscal year just completed, FY 201213, the current fiscal year, FY 2013-14, and the budget request year, FY 2014-15. The following salient
assumptions, most of which are required by PASSHE, were used for FY 2014-15 initial budget submission:





No tuition increase
Enrollment increase of 0.3% (annualized FTE)
No E&G state appropriation increase
Mandatory salary, wage and benefit increases as dictated by collective bargaining agreements, contracts,
or approved by the Board of Governors
No changes to E&G base operating/capital budgets
INITIAL E&G BUDGET SUBMISSION-FY 2014-15
E&G General Budget
Revenue/Sources
Tuition
Fees
State Appropriation
All Other Revenue
Use of Carryforward*
Total Revenue/Sources
Expenditures and Transfers
Compensation Summary:
Salaries & Wages
Benefits
Subtotal, Compensation
Services & Supplies (includes utilities)
Capital Expenditures and Transfers
Total Expenditures and Transfers
Request Year Budget FY
2014-15
$
$
$
$
$
79,646,239
15,030,743
32,994,559
4,218,438
5,818,763
137,708,742
72,311,014
35,408,835
107,719,849
28,699,245
7,259,698
143,678,792
Revenue/Sources less Expenditures/Transfers
$
(5,970,050)
FY 2013-14 Identified Funding Challenge*
Total FY 2014-15 Budget Challenge
$
(4,272,719)
(10,242,769)
*Included in use of carryforward line as a "placeholder" while the institution
works to evaluate programs and services and implement a budget improvement
initiatives plan to reduce its cost structure and/or increase net revenue.
3
At their October 2013 meeting, subsequent to the initial FY 2014-15 budget submission, the Board of Governors
approved a 4.0% increase to the FY 2014-15 E&G state appropriation request and a one-time line item request of
$18 million to provide seed money for aligning academic program offerings with high priority occupations across
the Commonwealth. In order to submit a balanced budget, which is a requirement of the Commonwealth’s
appropriation request process, a tuition increase, in the amount of 3.0% was included. Although the 3.0% increase
in tuition used to balance the FY 2014-15 budget request does not represent the Board of Governors’ position on
the FY 2014-15 tuition rate, it does provide a reasonable estimate of the rate for planning purposes since it falls in
line with the CPI index and is consistent with the FY 2013-14 tuition rate increase.
Although a modest E&G state appropriation increase was requested by the Board of Governors, given the
Commonwealth’s current fiscal landscape, the University should not assume funding increases in FY 2014-15.
The following scenarios have been developed to display the impact of a 3.0% tuition increase coupled with: A
4.0% E&G state appropriation increase (as requested by the Board of Governors), a 0% E&G state appropriation
increase, and a 5% E&G state appropriation reduction. All other assumptions remain the same as the initial
budget submission for the scenarios presented below:
3.0% Tuition Inc.
3.0% Tuition Inc.
3.0% Tuition Inc.
ORIGINAL BUDGET ONLY (EXCL. USE OF CARRYFORWARD) 4% Appropriation Inc. 0% Appropriation Inc. 5% Appropriation Red.
E&G Revenues
Tuition
$
Fees
82,028,587
$
15,030,743
Net Tuition and Fees
$
State Appropriation
All Other Revenue
Total E&G Revenues
97,059,330
82,028,587
$
15,030,743
$
97,059,330
82,028,587
15,030,743
$
97,059,330
34,314,341
32,994,559
31,344,831
4,218,438
4,218,438
4,218,438
$
135,592,109
$
134,272,327
$
132,622,599
$
71,983,513
$
71,983,513
$
71,983,513
$
107,273,251
E&G Expenditures and Transfers
Compensation Summary:
Salaries & Wages
Benefits
35,289,738
Subtotal, Compensation
$
107,273,251
35,289,738
$
107,273,251
35,289,738
Services & Supplies
27,975,822
27,975,822
27,975,822
Capital Expenditures
2,826,246
2,826,246
2,826,246
Transfers
4,057,428
4,057,428
4,057,428
Total Expenditures and Transfers
$
Revenue/Sources less Expenditures/Transfers
$
142,132,747
$
(6,540,638) $
142,132,747
$
(7,860,420) $
142,132,747
(9,510,148)
The table above presents the tuition increase and appropriation increase/reduction scenarios and the resulting
balances of revenues over expenditures for projected original budget. A mid-year budget update is conducted
annually in February/March and will include any necessary budget adjustments, including changes to tuition and
fee revenue projections as a result of final enrollments.
Salary and benefit expenditures are based on budgeted positions and assumptions regarding salary and benefit
increases received from PASSHE and are continually updated as new assumptions are made. The budgeted
positions for FY 2014-15 are established through consultation with the President and Vice Presidents.
Short-term budget improvement initiatives for FY 2015 currently being discussed amount to $5.68 million and
include:
 E&G General Fund base budget allocation reduction (15%) (Sustainable)
 Academic Enhancement fee carryforward reallocation to E&G General Fund (One-Time)
 Academic Enhancement fee contribution to E&G General Fund operations (Sustainable)
 Stretch goals for enrollment increases (out-of-state and graduate students)
 Increased net revenue from winter session
 Deferment of plant investment
4
As these discussions are ongoing, and to be conservative, the effect of these initiatives is not included in the
scenarios above.
Long-term budget improvement initiatives will focus on:
 Academic workforce planning and program cost review (currently underway)
 Net revenue generation initiatives
 Labor cost improvement initiatives
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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 the mid-year adjusted budgets for
FY 2013-2014. 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 PASSHE. Changes, if any, will be
communicated as soon as known.
Budget Step
1. President sends FY14/15 budget preparation letter to
Executive Staff
2. Budget office sends request for utilities budget to Assistant
Vice President for Facilities Management
3. Budget office sends request for computer services and
telecommunication budgets to Assistant Vice President
Technology & Library Services
4. Budget office distributes FY14/15 Budget Preparation
Manual
5. Vice Presidents meet with Assistant Vice Presidents, Deans
and/or Directors to set guidelines for development of
departmental budgets
6. Utilities budget due to Budget office from Assistant Vice
President for Facilities Management
7. Computer services and telecommunication budgets due to
Budget office from Assistant Vice President Technology &
Library Services
8. 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
9. Academic Department Heads and Directors submit
operating and capital line item budget requests to Deans
and Vice Presidents, as appropriate
10. 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
11. Final operating and capital line item budget requests due to
Vice Presidents for approval
12. Approved operating and capital line item budgets due to the
Budget office
13. Budget office notifies budget holders of approved operating
and capital line item budgets
14. FY14/15 budgets available in SAP
Timeline
December 2013
December 2013
December 2013
January 2014
January 2014
January 16, 2014
January 16, 2014
February 14, 2014
March 7, 2014
March 7-14, 2014
March 14, 2014
March 28, 2014
June 20, 2014
July 1, 2014
6
E&G Special Programs, E&G Self-Supporting, and Auxiliary Budget Requests
Budget steps and timeline subject to revision pending updates from PASSHE. Changes, if any, will be
communicated as soon as known.
Budget Step
1. President sends FY14/15 budget preparation letter to
Executive Staff
2. Budget office distributes FY14/15 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. FY14/15 budgets available in SAP
Timeline
December 2013
January 2014
January 2014
February 14, 2014
March 7-14, 2014
March 14, 2014
March 21, 2014
June 20, 2014
July 1, 2014
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Academic Enhancement Department/College Line Item Budget Requests
Budget steps and timeline subject to revision pending updates from PASSHE. Changes, if any, will be
communicated as soon as known.
Budget Step
1. President sends FY14/15 budget preparation letter
to Executive Staff
2. Budget office distributes FY14/15 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. Budget office sends academic enhancement line
item budget request to Executive Assistant to the
Provost for distribution to Assistant Vice President,
Deans, and Directors, as appropriate
5. Academic Department Heads and Directors return
academic enhancement line item budget requests
to Deans, Assistant Vice President, Executive
Assistant to the Provost, and Provost/Vice
President of Academic Affairs, as appropriate
6. Deans, Assistant Vice President, Executive
Assistant to the Provost, and Provost/Vice
President of Academic Affairs 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 Executive Assistant to the Provost
for approval
8. Approved academic enhancement line item
budgets due to the Budget office
9. Preliminary FY14/15 budgets available in SAP
10. Executive Assistant to the Provost and the Budget
office finalize academic enhancement budgets
Timeline
December 2013
January 2014
January 2014
February 14, 2014
March 7, 2014
March 7-14, 2014
March 14, 2014
March 28, 2014
July 1, 2014
July 1 – August 8, 2014
8
Academic Enhancement Department/College Equipment Replacement and Project Requests
Budget steps and timeline subject to revision pending updates from PASSHE. Changes, if any, will be
communicated as soon as known.
Budget Step
1. President sends FY14/15 budget preparation letter
to Executive Staff
2. Budget office distributes FY14/15 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 and the Budget
office finalize academic enhancement equipment
replacement and project budgets
Timeline
December 2013
January 2014
January 2014
January 2014
March 7, 2014
March 7-14, 2014
March 14, 2014
April – May 2014
July 1, 2014
July 1 – August 8, 2014
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Presidential Strategic Planning Grants (Centers of Excellence and Innovative Programs)
Budget Requests
E&G Graduate Assistantship Budget Request
(Note: Reference Appendix C for Flow Chart)
Budget steps and timeline subject to revision pending updates from PASSHE. 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 16, 2013
December 6, 2013
December 9, 2013
January 31, 2014

Use of department/office E&G and/or
Academic Enhancement operating budget
March 14, 2014

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 14, 2014

Reallocation of Academic Enhancement
department/office operating budgets
March 14, 2014

External funding sources
May 14, 2014
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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. Graduate Studies office sends list of GA students
and alternate funding sources to Budget office
8. FY14/15 budget available in SAP in Graduate
Studies funds center
9. 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
10. 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
11. Graduate Studies and Budget office transfer
additional budget for waiver, as necessary. If
appointments are for non-resident students,
transfer will be from GA base pool budget
April 30, 2014
May 20, 2014
July 1, 2014
On or after July 1, 2014
On or after July 1, 2014
As Needed
E&G Student Employment Budget Requests
Budget steps and timeline subject to revision pending updates from PASSHE. Changes, if any, will be
communicated as soon as known.
Budget Step
1. President and Vice Presidents determine amount
of state and federal work study funds available in
total and by division
2. 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
3. Approved budgets allocated by funds center due
to the Budget office
4. FY14/15 budget available in SAP
Timeline
March 10, 2014
March 24, 2014
May 15, 2014
July 1, 2014
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E&G General Fund Residual Budget Carryforward Program
All remaining operating or capital funds in departmental budgets at the conclusion of FY 2013-2014 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
PASSHE 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 and
narrative requests to President, Vice Presidents,
and Deans/Directors (Reference Appendices F &
G)
3. Final carryforward template and narrative requests
due to Budget office
4. Carryforward of FY13/14 open commitments
(purchase requisitions, purchase orders, and funds
reservations) and associated budgets to FY14/15
5. Carryforward of FY13/14 residual budget to
FY14/15
Timeline
Quarterly beginning October 2014
Approximately July 25, 2014
Approximately August 1, 2014
Beginning approximately July 26, 2014
Beginning approximately August 16, 2014
E&G Special Programs, E&G Self-Supporting, and Auxiliary Carryforward Program
Any remaining funds at the conclusion of FY 2013-2014 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.
1.
2.
3.
4.
Carryforward Process
Budget office sends carryforward template and
narrative requests, as necessary, for E&G funds
with large balances to be carried forward
(Reference Appendices F & G)
Final carryforward template and narrative requests
due to Budget office
Carryforward of FY13/14 open commitments
(purchase requisitions, purchase orders, and funds
reservations) and associated budgets to FY14/15
Carryforward of FY13/14 residual budget to
FY14/15
Timeline
Approximately July 25, 2014
Approximately August, 1, 2014
Beginning approximately July 26, 2014
Beginning approximately August 16, 2014
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Academic Enhancement Carryforward Program
Any remaining funds in the Academic Enhancement funds centers at the conclusion of FY 2013-2014 will be
carried forward to an “AE residual budget carryforward” funds center which will be under the control of the Vice
Provost. (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 by the Vice Provost and made only after requests
have been reviewed and approved by the Vice Provost. 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
PASSHE reporting deadlines.
Carryforward Process
1. Budget office delivers reports to Vice Provost
showing available balances for funds that will
carryforward (Reference Appendix E)
2. Budget office sends carryforward template and
narrative request to Vice Provost of Academic
Affairs (Reference Appendices F & G)
3. Final carryforward template and narrative requests
due to Budget office
4. Carryforward of FY13/14 open commitments
(purchase requisitions, purchase orders. and funds
reservations) and associated budgets to FY14/15
5. Carryforward of FY13/14 residual budget to
FY14/15
Timeline
Quarterly beginning October 2014
Approximately July 25, 2014
Approximately August, 1, 2014
Beginning approximately July 26, 2014
Beginning approximately August 16, 2014
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-x4700 with questions.
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Appendices
APPENDIX A - Academic Enhancement Equipment Replacement Form
14
APPENDIX B - Academic Enhancement Project Request Form
15
APPENDIX C - E&G Graduate Assistantship Budget and Process Flowchart
16
APPENDIX D – E&G Graduate Assistantship Alternate Funding Source for Stipend and/or
Waiver Form
17
APPENDIX E –E&G General Fund Operating & Capital Budget Available Balances - Example
18
APPENDIX F - E&G General Fund Carryforward Template - Example
19
APPENDIX G - E&G General Fund Carryforward Narrative - Example
Extended Programs
Note: The complete report of the Unrestricted Net Asset Reduction Plan as of June 30, 2013, is located on the
Budget Office website: http://bloomu.edu/documents/budget/URNA-Reduction-Plan130630.pdf
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