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Section 3 – Budget

Section 3.3 — Budget Adjustments and Changes

Date: 3/27/06 — Approved: Finance Board

A budget transfer is the appropriate mechanism for adjusting or changing budgeted amounts. Budget managers for managed accounts request Spring and Fall rebudget changes via their division budget spreadsheets. These budget changes are then reviewed by the AS Finance Board for approval. Once approval is given a budget journal entry form is prepared for processing the budget adjustments. Budgets for non-managed College Councils and Student Organizations are prepared once a year and approved by the AS Finance Board.

LIMITATIONS OF BUDGET ADJUSTMENTS AND CHANGES

Budget transfers - An approval of funds form is the appropriate mechanism to use when transferring budget amounts between non-managed accounts. The AS VP of Finance can approve these transfers without AS Finance Board review if the following three criteria are all met:

• The transfer is less than $200.00
• The “unallocated” account is not used. All funds being transferred from this account need AS Finance Board approval.
• The transfer does not “carry over” to other departments.

Other changes require Finance Board approval.

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