BUDGET OFFICE
BUDGET UTILIZATION
 

USING DEPARTMENTAL BUDGETS

These policies must be strictly observed to permit the University to maintain its fiscal integrity. Violations
may result in dismissal.
 

POLICIES:
Only the Department Head as designated by the budget assignment has use of the departmental or activity budget. Expenditures cannot be made by a department before a budget has been approved. It is the Department Head's
responsibility to expend the budget within the fiscal and description limits.

Expenditures for services or items not provided for in the budget must not be made.

    Example:
    The purchase of a typewriter from office supplies funds is not acceptable.

Expenditures made from an object line cannot exceed that line budget. Over-expending an 
object line may result in having the entire department's budget frozen.

 Outstanding purchase orders at the end of the fiscal year will be re-encumbered against the subsequent year's
budget and appropriate allowances must be made.