25.02 -控制赤字支出

A. 一般. This procedure outlines responsibilities related to balance management including but not limited to deficits 和 reserve or other balance requirements as established by the University. (牧师. 7-20]

A-1. 本保单承保的基金类型. 全部营运资金, 赞助项目和服务中心除外, as well as unexpended plant (capital project) 和 renewal 和 replacement funds are covered by this policy. (牧师. 7-20]

A-2. 赤字的定义. A negative budget balance for fund types managed by budget balance or a negative fund balance for fund types managed by fund balance. Please contact the 大学的预算 和 Planning Office if you have questions regarding how a particular fund type is managed. (牧师. 7-20]

A-3. 重大应报告亏损的定义. (牧师. 7-20]

a. 任何财政年终赤字平衡, 无论金额多少, at the Level 3 Org level (as defined by the Banner organization hierarchy) for appropriated fund types (10, 20 和 24 as of this policy but please contact the 大学的预算 和 Planning Office to verify if needed) 和 the centrally allocated fund type (11). 任何财政年终赤字平衡 at the individual fund level in excess of $5,所有其他基金类型的收费为5,000元, 不包括赞助计划(基金类别22).

b. 请参阅 第45章 for policies 和 procedures related to Sponsored Programs (fund type 22).

c. 请参阅 APM 20.20 与服务中心相关的政策和程序(基金类型15).

B. 程序-营运及更新及更换基金 (牧师. 7-20]

B-1. 个别单位. It is the responsibility of each unit to routinely review fund or budget balances, to resolve deficit balances not due to timing within a reasonable timeframe 和 no later than fiscal year end, 和 to adhere to any reserve or other balance requirements as established by the university.

B-2. 财务及行政司. It is the responsibility of the 大学的预算 和 Planning Office or the office designated by the Vice President for Finance 和 Administration to communicate to campus current expectations 和 procedures used to implement this policy. These communications may include deficit reporting plans 和 other university actions aimed at managing university financial resources, including but not limited to the establishment of minimum balances or reserve targets.

The 大学的预算 和 Planning Office or other designated office will run periodic mid-year 和 fiscal year-end balance reports 和 identify deficit balances or balances not meeting established balance or reserve requirements.  These reports will be distributed to unit executives (vice presidents 和 president) with the expectation that units will work to resolve deficits prior to fiscal year end or to meet balance or reserve requirements.  The frequency of mid-year report generation 和 distribution is at the discretion of the Vice President for Finance 和 Administration.

Final reports of all balances will be generated after fiscal year end closing with remaining material reportable deficits or balances not meeting balance or reserve requirements highlighted. These reports will be distributed to the Vice President for Finance 和 Administration as well as the unit executives (vice presidents 和 president). Each executive office will be responsible for working with individual units to gather 和 approve the following:

1. 时间问题的解释, or resolution plans for all material reportable deficits not due to timing, 和
2. Resolution plans for all balances not meeting balance or reserve requirements should such requirements extend to the following fiscal year.

The Vice President for Finance 和 Administration should be notified of any approved resolution plans which extend beyond the next fiscal year end. Failure on the part of responsible units to reach resolution in accordance with approved resolution plans will result in the executive overseeing the unit being required to provide funding sources for the unresolved material reportable deficits or required balance or reserve.

C. 程序-基本建设计划基金(90类基金) (牧师. 7-20]

C-1. 个别单位. It is the responsibility of the unit(s) sponsoring a capital project to provide project funding prior to any expenditures or expenditure commitments. 一个项目可以分阶段进行资助, 但是，每个阶段的全部资金必须在实施之前到位. Exceptions must be approved by the Vice President for Finance 和 Administration or his/her designee.

C-2. 财务及行政司. It is the responsibility of the 大学的预算 和 Planning Office or the office designated by the Vice President for Finance 和 Administration to review all capital project fund balances on a routine basis. The 大学的预算 和 Planning Office or other designated office will work with units throughout the fiscal year to ensure any material reportable deficits are resolved. The Vice President of Finance 和 Administration 和 the executive overseeing the unit will be notified of any unresolved material reportable deficit which does not have prior approval (see C.1).

D. 信息. 有关预算管理的更多信息, 报告流程, 或当前准备金或余额要求, 请与大学预算及规划处联络，电邮 budget@967322.com. (牧师. 7-20]

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