Budgeting policies and procedures manual

FINANCE PROCEDURES MANUAL BUDGETING, FORECASTING REPORTING FINANCE PROCEDURE Page 2 of 50 UTS Budgeting Procedure approved docx Hardcopies of this document are considered uncontrolled please refer to UTS website or intranet for latest www.doorway.ru Size: 1MB. BUDGET POLICIES AND PROCEDURES (Current restricted and unrestricted funds) Current Unrestricted Funds The Budget Process The operating budget of the University of Arkansas at Pine Bluff summarizes the financial plans of the institution. The budget is based upon projected revenues from various sources, inclusive. Financial Policies and Procedures Manual as a foundation for devising an audit program. The Audit Committee will provide a budget request as appropriate for both internal and external work. Audit work will be based on sampling selections and will be documented and maintained in a secure location at the Church for reference during future audits.

Budget Policies Procedures Manual Page 7 of 27 Unexpended plant and renewal and replacement fund balances represent net assets that have not yet been used to acquire, renew, or replace property, plant and equipment. Funds for retirement of indebtedness represent net assets held to service debt related to the. Budget partners are responsible for: 1. Revising based budgets versus previous actual trends and identifying areas of savings and/or new initiatives 2. Preparing the new upcoming annual budget submission 3. Securing approval of the area head or Dean for the budgets of all cost centers of the department/school 4. Financial Policies and Procedures Manual as a foundation for devising an audit program. The Audit Committee will provide a budget request as appropriate for both internal and external work. Audit work will be based on sampling selections and will be documented and maintained in a secure location at the Church for reference during future audits.

Operating budgets due to City Manager. City Council reviews Five Year Capital Improvement Budget. Finance Committee begins review of property tax levy. The State of Delaware's Budget and Accounting Policy Manual sets forth the general budgeting and accounting policies, rules, regulations, and guidelines for. This policy operates in conjunction with the following school policies: Regularly monitoring expenditure and income against the budget and.