UCCS Division of Resource Management - Budget and Planning Documents

To increase revenue budgets, use the " - " sign and to decrease revenue budgets, use no sign.
To increase expenditure budgets, use no sign and to decrease expenditure budgets, use the " - " sign.
General fund BJEs MUST balance (debits = credits)
No crossing of funds when entering BJEs
Transfer-ins are treated as revenue (follow the rules for revenue)
Transfer-outs are treated as expenditures (follow the rules for expenditures)
Only the Budget Office can approve and post BJEs
BJEs are processed to adjust budgets only; if you are moving actual expenditures or actual revenue, you must process a JE
Cash transfers MUST be requested through the Accounting Office
Carryforward is the General Fund available balance (base + temporary budgets - actuals) at fiscal year end (through period 998) that must be requested and approved by the appropriate Vice Chancellor. There are two categories of carryforward: mandatory and requested. Mandatory items are those that have funding that is allocated for a specific use, such as fees, awards, and grants (CRCW, PFH). Requested items are subjected to a 20% tax to help cover budgetary deficits and/or campus commitments.
Rollforward is the process where all BASE budgets in all funds from the prior fiscal year are automatically established in the current fiscal year.
Base budgets are also known as continuing budgets. These budgets will be part of the Rollforward process.
Temporary budgets can be established in the current fiscal year and will adjust budgets for that current fiscal year ONLY. Any temporary budget adjustments will not rollforward.