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Section 3 – Budget

Section 3.2 - Budget Concepts and Terminology

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

ORIGINAL BUDGET

An original budget is the initial base amount allocated to an account.

PROPOSED BUDGET

A proposed budget that will be posted (once approved) to change the original approved budget.

REVISED BUDGET

An account's revised budget field is the sum of the original budget plus or minus any changes for each object category. The revised budget represents the budgeted amount of funds available for the current fiscal year.

BUDGET BALANCE AVAILABLE

An account's Budget Balance Available (BBA) for each object category is equal to the current budget minus actual fiscal year-to-date expenditures, minus fiscal year-to-date obligations and commitments (i.e. — purchase orders/encumbrances). The account total budget balance available represents the amount of the budget remaining as free and unencumbered.

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