预算 Oversight, Policies and Governance

的 Office of 预算 and Financial Management steers 菠菜网lol正规平台 actions to meet goals that are in compliance with various policies. CSU policies are codified in the Integrated California State University Administrative Manual (ICSUAM). In recent years, a system-wide 预算 Oversight Policy was established, which affects budget reporting procedures as noted below.

Campus 预算 Oversight Policy

Divisions are required to submit budget variance reports documenting the variances between budgeted and actual financial activity. CSU operating fund 70000 will be reviewed under the budget oversight policy shared with division resource managers at least twice per fiscal year; the anticipated frequency and scope of funds of other funds will depend on the nature of the business activity and fiscal health of the operating 单位.  

To ensure compliance with ICSUAM Policy 2002.00, “预算 Oversight”, the Chief Financial Officer (“CFO”) delegates to Finance (“Finance”) and the Office of 预算 Planning & Financial Management (“预算”) the management of budget variance reporting. 的 budget variance reporting process and procedures will be maintained by 预算 and shared with divisions via the designated division budget officers.

校园预留政策

的 Campus reserve policy ensures that the university and its auxiliaries maintain adequate reserves to ensure responsible fiscal management, advance priorities, and 降低风险. Finance oversees the designation of reserves at year-end. 这个活动 relies upon division feedback given in the last budget variance report of the year. For more information about the different types of reserves and what they’re used for, 请参阅 校园预留政策 [pdf].

Other budget operation resources that may be of interest to you: