• Budget Ownership and Basic Budgeting Concepts

• Budget Preparation

• Budget Maintenance

• Guideline Overview

• Guidelines for Estimating Beginning Balance Accounts

• Guidelines for Estimating Revenue Budgets Amounts

• Guidelines for Expenditure Budgets

• Guidelines for Personal Services

• Guidelines for Fringe Benefits

• Guidelines for Operating Budgets

• Base Budget Obligations vs. Non-Recurring Obligations

• Comprehensive Cost Identification

• Appendix A-1: Basic Budget Concepts Outline

• Appendix A-2: Fund Level Budget

• Appendix A-3: Basic Budgeting Concepts

• Appendix B-1: Fringe Benefits Cost Factors
  

Board of Governors Rules   Strategic Initiative Policies Division of Finance Policies