ࡱ> BDA~!` zbjbj\\ Up>>e llll)))8)\X*'?P+:++++---<>>>>>>>>>>>>>$@h'CVb>.I-^-..b>ll++w>\808080.Xll++<>80.<>8080:h,;+D+ @sOp)N/p`;8<>T'?p;}C/"}C ;}C;-0-"80-.---b>b>/X---'?.... $  llllll  EMBED Unknown  UAMS ADMINISTRATIVE GUIDE ______ _ NUMBER: 6.1.03 DATE: 07/15/96 REVISION: 02/20/04 PAGE: 1 of 2 SECTION: FINANCE AND ADMINISTRATIONAREA: BUDGETSUBJECT: BALANCED BUDGET POLICY PURPOSE Institutional budgeting is the process whereby the plans of an institution are translated into an itemized, authorized and systematic plan of operation, expressed in dollars for a given period. Budgets are blueprints for the orderly execution of program plans and serve as control mechanisms to match anticipated and actual revenues and expenditures. Accordingly, the University of Arkansas for Medical Sciences (UAMS) uses the approved operating budget to monitor and control the use of resources within the institution during the fiscal year. The purpose of this policy is to establish a requirement that the planned use of resources not exceed the estimated resources available for use. POLICY State law prohibits deficit spending. Consistent with this requirement, UAMS requires its operating budget to be balanced such that estimated revenues and balances carried forward equal or exceed planned expenditures. UAMS recognizes a fund as an accounting entity with uniform rules for the use of fund resources and further requires that within a fund all budgets balance at the same level, although that level may vary by funds. Restricted funds are required to balance at the project level. Unrestricted funds are required to balance as follows: FundPoint of BalanceGeneral Funds (111 &113)Campus LevelConsolidated Fund LevelService Revolving Funds (112)Department LevelAuxiliary Funds (114)Department LevelProfessional Fee Funds (115)Division LevelContractual Fee Funds (116)Department LevelBudgeted Research Funds (117)Department Level Sub-department LevelContinuing Education Fund (118)Department Level Sub-department LevelOther Current Unrestricted (119)Department LevelInvest in Life Campaign (174)Department LevelDesignated Funds (175)Department LevelOther Designated (176)Department LevelUnexpended Plant Funds (811)Campus LevelPlanned deficits for a program will be allowed if they are approved by the Vice Chancellor for Finance & CFO, provided that the fund budget is in balance for the college or other major organizational entity.  EMBED Unknown  UAMS ADMINISTRATIVE GUIDE ______ _ NUMBER: 6.1.03 DATE: 07/15/96 REVISION: 02/20/04 PAGE: 2 of 2 PROCEDURE BUDGETED REVENUE AND BUDGETED USE OF FUND BALANCES Revenue budgets for all unrestricted funds will be forecast and budgeted during the budget development cycle using appropriate revenue budget commitment itemsobject codes (6-XXXXX). General Fund revenue will be forecast and budgeted centrally by the Budget Office after consultation with the appropriate revenue producing centers within the 111 and 113 funds. Revenue for all other unrestricted funds will be forecast and budgeted by the programs generating the revenue, approved at the college or other major organizational entitydivision level and submitted to the Budget Office during the budget development cycle. Revenue budgets for restricted funds will be developed by the program directors and coordinated through the Office of Financial Services on an "as needed" basis. Budgeted use of carry-forward balances for unrestricted funds will be forecast by programs having such balances, and approved by the division business officers. When carry-forward balances are confirmed, the Budget Office will adjust budgets accordingly. BUDGETED EXPENDITURES Expenditure budgets for all current unrestricted funds will be developed by the program directors and budgeted during the budget development cycle using appropriate expenditure budget commitment items.object codes (7-XXXXX) They will be approved and consolidated at the college or other major organizational entity level,division level and submitted to the Budget Office. The Budget Office will forecast the funding needs of institutional accounts following consultation with the appropriate campus offices. Salary budgets for restricted funds will be includedalso be developed during the budget development cycle as required by state law. All other expenditure budgets for restricted funds will be developed by the program directors. and coordinated through the Office of Financial Services on an "as needed" basis. Consistent with the philosophy that budgets serve as a control mechanism to match anticipated and actual revenues and expenditures, expenditure budgets will be required for all non-exempt accounts which plan to spend resources. 3. APPROVALS AND REVISIONS The UAMS Operating Budget is subject to the approval of the University President and the Board of Trustees and must be reported to the Department of Higher Education and the Legislative Council prior to implementation. Budget Revisions1 are required to adjust both revenue and expenditure budgets in all funds once Board of Trustees approval is given to the original budget. Budget Revisions will be initiated by the fiscal officer responsible for the account and subject to review and approval before processing. 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