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Budget Requirements - Non-General Fund AccountsFIN-BUD-II-10


All Indiana University units and employees.

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Policy Statement

Accounts within the fund groups of 20-23, 27-29, and 60-66 that incur compensation related expenses or that have a volume of expenditure activity of $30,000 or more each fiscal year must establish an operating budget.

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Reason for Policy

To provide for budgets in non-general fund accounts with compensation expenses or specific levels or activity.

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A budget plan, in addition to helping managers with their fiscal responsibility, imparts to others that have a need to review or become involved with the accounts, the fact that there is a definite plan and that all commitments resulting from the plan, such as staff benefits, have been recognized and included.

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This policy was established on October 1, 1990.

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