Financial Services Manual (FIN)

Interim Posting

Note: At the request of the provost, a vice provost, or a vice president, this policy has been posted in the interim between scheduled posting dates by the University Policy Manuals Group because it has significant and urgent importance for the university community. This policy will be included in the publication process by the next feasible posting for online policies and procedures.


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Effective: 1/15/1990

Revised: 12/23/2014

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FIN 102–01: Appropriation Budget Changes

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Purpose

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To identify restrictions and approvals required for appropriation budget changes.

Sources

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Arizona Board of Regents Policy Manual - 3–405; 3–407
University policy

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Applicability

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Budgeted state and local accounts excluding sponsored accounts and plant funds.

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Policy

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Local Agency/Org Appropriation Budget Changes

Appropriation changes that result in an overall change in funding sources or uses require approval by the appropriate dean/vice president. Additionally, if the account receives funding from General University sources (i.e. local collections or investment income) approval from the Office of Planning and Budget is also required.


State Agency/Org Appropriation Budget Transfers

State appropriation transfers between campuses are not permitted.  State appropriation unit changes between appropriation units are limited to the following:

  • Personal Services to Personal Services
  • All Other Operating to All Other Operating
  • Personal Services to All Other Operations
  • Employee Related Expenses to Employee Related Expense

State appropriation transfers from All Other Operating to Personal Services are permitted with approval from the Office of Planning and Budget.

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Additional Information

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For information on processing appropriation budget changes, refer to the Financial References Web page, the Appropriation Budget document.

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Cross-Reference

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For information relating to internal planning budgets, refer to FIN 102–02, “Internal Planning Budgets.”

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