Financial Planning and Budgets Section (FPB)
Effective Date: 01/01/1999
Last Modified Date: 03/18/2002
The University budget and accounting policies provide for the budgeting and accounting of expenditures, receipts, and fund balances for State funds; restricted Contract and Grant funds; and restricted and non-restricted Endowment, Trust, and Special funds by use of a Uniform Chart of Accounts.
The budgetary administration of Sponsored Research, under the University budget policy, is covered, along with other special policy considerations, in the Business Manual section on Contracts and Grants.
Endowment, Trust, and Special Funds
The budgetary administration of restricted and non-restricted funds within the Endowment, Trust, and Special Funds is handled under the University budget policy. Facilties and Administrative (F&A) Receipts are assigned to the Financial Planning and Budgets Office for budgetary management and control. All remaining endowment, trust and special funds are the responsibility of the University Endowment, Trust, and Special Funds Accountant, who determines whether formal budgetary controls are required. This determination is made in conjunction with the person authorized to disburse the funds.
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