Hi Melinda,

ODU does not have an established policy, but following the following process:

Our fiscal year runs July 1 - June 30. Beginning in mid-May, the Chief 
Operating Officer, Associate Vice President for Financial Services,
Assistant Vice President for Finance/University Controller and University 
Budget Officer hold weekly meetings through June 30th to
discuss cash projections and year-end carryovers.  At the end of each fiscal 
year, all "unspent" Educational and General (state) funds
revert to the University's central reserve.  Departments may request carryover 
of unspent funds to the new fiscal year and must submit
a justification as to how the initiative meets the University's Strategy Plan.  
The Chief Operating Officer, in consultation with the
Associate VP for Financial Services, makes the decision for approved carryover 
requests.   All "Unspent" balances for auxiliary, gift and
grant and other fund groups revert to those specific budgets and departments.

Donna


From: [email protected] 
[mailto:[email protected]] On Behalf Of Adams, Melinda 
M.
Sent: Wednesday, July 13, 2016 10:54 AM
To: Association of College and University Policy Administrators 
<[email protected]>
Subject: [acupa-l] Budget model, handling reserves centrally?

Hello.

I am looking for information about how institutions handle end-of-year 
financial reserves. For example:


*        Is any portion of the reserves from departments/divisions held 
centrally at the campus-level?

*        If so, what percentage?

*        Do you have a policy, procedure or established budget guideline that 
you would be willing to share?

Thank you in advance for your time and assistance!

Best regards,

Melinda Adams, MSL, SHRM-SCP
Director of Process and Policy Improvement
MU Division of Finance
311 Jesse Hall, Columbia, MO 65211
(573) 882-4959


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