Overview and Purpose
Overview and Purpose
The Budget Planning Handbook articulates CU ÀÖ²¥´«Ã½â€™s shared approach to financial stewardship, balancing flexibility at the unit level with accountability to institutional priorities.
The purpose is to:
- Clarify fiscal roles, responsibilities, and expectations
- Promote consistent and compliant use of university resources
- Support multi-year financial planning and sustainability
- Improve transparency and shared understanding of budget processes
- Provide common reference points for budget-related decisions and conversations
This handbook does not replace university policies, procedures, or governing documents. Rather, it is a complement to existing policies by translating expectations into practical guidance that support day-to-day budgeting, planning, and oversight.
This handbook is intended to help units plan proactively, manage risk thoughtfully, and steward university resources in service of CU ÀÖ²¥´«Ã½â€™s mission and long-term success.
- CU ÀÖ²¥´«Ã½ Budget Planning Handbook
- Overview and Purpose
- CU ÀÖ²¥´«Ã½ Funding Sources and Types
- Unit-Level Fiscal Planning Framework
- Management Responsibility
- Fund Accounting & Spending Authority
- General Fund Vacancy Savings
- 5-Year Reserve Utilization Plan
- Budget Planning Cycle
- Timing of Critical Central Budget Processes
- Anaplan Budget Tool
- Budget Reporting Concepts (In-Year Forecasting Tool)
- Budget Planning Meetings
- Rate-Based Service Activities (RBSA)
- Budget Model Allocation
- 5-Year Financial Outlook
- Budget Ledgers