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Policy 3-002: Administration of State Appropriated Funds

Revision 2. Effective date: January 12, 2010.

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  1. Purpose and Scope
  2. Definitions
  3. Policy
    1. Budget Preparation
    2. Expenditures
    3. Budget Approval
    4. Carryforwards
  4. Policies/ Rules, Procedures, Guidelines, Forms and other Related Resources
  5. References
  6. Contacts
  7. History

  1. Purpose and Scope‌

    1. Purpose.

      The purpose of this policy is to establish requirements relating to the administration of state appropriated funds.

    2. Scope.


  2. Definitions‌

    The following definitions apply for the limited purposes of this policy and any associated regulations.

    1. State Appropriated Funds - monies appropriated by the legislature to the University.

    2. University Work Program - process of transferring funds from the State to the University.

    3. Carryforwards - budgeted funds that are not expended during the fiscal year.

  3. Policy‌

    1. Budget Preparation‌

      1. The president of the university will call upon departments and officers of the university annually for estimates of their financial needs during the ensuing fiscal year. On the basis of these estimates and other available information, the president will negotiate with the Commissioner of Higher Education, fellow USHE presidents, and the Utah Board of Higher Education in crafting a system-wide budget request, including institution-specific components, to State government.

      2. The moneys allocated to the university by legislative appropriation will be budgeted by the university in accordance with legislative intent and a university work program or operating budget approved by the Utah Board of Higher Education - which will be prepared to ensure, so far as feasible, that expenditures remain within the appropriations for the applicable period.

      3. In preparing unit-level budget requests, operating units across campus will follow presidential directives and guidelines promulgated by the Office of Budget and Institutional Analysis.

      4. After proposed budgets are approved by the cognizant vice president and the president, each college, department, or other operating unit will be notified before July 1st of the amount allocated for its use during the ensuing fiscal year.

    2. Expenditures‌

      1. Operating units will expend state appropriated funds in a manner consistent with applicable state law and legislative intent.

      2. Expenditures of state appropriated funds by operating units are not to exceed available resources in the aggregate, including budgeted amounts and any available reserves, for any individual unit without the consent of the cognizant vice president.

    3. Budget Approval‌

      1. All budget transfers of state appropriated funds must be approved by the Office of Budget and Institutional Analysis.

      2. Budget transfers involving non-appropriated funds should follow procedures established by the Office of Research Administration, auxiliary services, or other administrative units responsible for oversight of the particular funds involved and in ways consistent with procedures of the Office of Budget and Institutional Analysis.

    4. Carryforwards‌

      1. Funds remaining unspent at fiscal year end are available to build up a cash reserve to cover unanticipated needs, mitigate the effects of future budget cuts, or provide a reserve for future obligations that cannot typically be met during one budget cycle.

      2. Carryforward balances should be kept within a reasonable range, as set forth by Utah Board of Higher Education Policy R562, and not allowed to grow beyond the anticipated needs of the budgeted unit.

        Sections IV- VII are for user information and are not subject to the approval of the Academic Senate or the Board of Trustees. The Institutional Policy Committee, the Policy Owner, or the Policy Officer may update these sections at any time.

  4. Policies/ Rules, Procedures, Guidelines, Forms and other Related Resources‌

    1. Policies/ Rules. [reserved]

    2. Procedures, Guidelines, and Forms. [reserved]

    3. Other Related Resources. [reserved]

  5. References‌

    1. Utah Board of Higher Education Policy R562: Non-Lapsing Balances

  6. Contacts‌

    The designated contact officials for this regulation are

    1. Policy Owner(s) (primary contact person for questions and advice): Director of Budget

    2. Policy Officer(s): Chief Financial Officer

      See Rule 1-001 for information about the roles and authority of policy owners and policy officers.

  7. History‌

    1. Current version. Revision 2.

      1. Approved by the Board of Trustees January 12, 2010 with effective date of January 12, 2010.

        1. Legislative history Revision 2

        2. Editorial Revisions

          1. Editorially revised August 29, 2022 to move to current template.

          2. Editorially revised August 29, 2022 to replace references to the Board of Regents with the Utah Board of Higher Education

    2. Previous versions.

      1. Revision 1: Effective October 12, 1982

    3. Renumbering

      1. Renumbered from Policy and Procedures Manual 8-1.

Last Updated: 1/29/24