Indiana University Seal

Permanent Adjustments to General Fund BudgetsFIN-BUD-II-30


All Indiana University units and employees.

Back to top

Policy Statement

Permanent reallocations and changes in organizations will be reflected in the budget base to facilitate effective allocation of resources and fiscal control. The Vice President for Planning and Finance Management reviews (with designated campus officers) changes made to the current year’s budget to ensure that the basis upon which the next year’s allocations are made reflect a recognition of all on-going commitments, changes in levels of anticipated income, actual use of allocated resources, and organizational changes.

Back to top

Reason for Policy

To adjust the base budget file for all permanent changes as dictated by the changes in needs or reorganizations.

Back to top


Base Budget: Budget amount for fiscal year as set during budget construction.

Current Budget: Base amount for current fiscal year with all permanent and temporary adjustments applied throughout the year.

Commitments: Planned expenditures for salaries and fringe benefits for a given appointed position, and other categories of expenses.

Back to top


This policy was established on October 1, 1990.

Back to top