DEFINITIONS
1. Proprietary Accounts - All budgets under local management control, as assigned to each Vice President. These budgets are generally controllable and/or predictable at the local level.
2. Non-proprietary Accounts - Large budgets that are generally not controllable or predictable at a unit level and where expenditures are either mandatory or made on a University-wide basis. These budgets are composed of the following:
| Utilities |
| University Graduate Scholarships |
| Undergraduate Scholarships |
| Insurance Budgets (Premiums + Self-Insurance) |
| Rental or Non-university Facilities (including Hospital space) |
| Personnel Advertising |
| Other General Services |
| Fringe Benefits |
| Indirect Cost Recoveries |
| Outside Legal Services |
POLICY -- (Effective with the 1992-93 budget)
1. Proprietary Accounts - All budget balances whether positive or negative will be carried forward to the next year's budget.
2. Non-proprietary Accounts - Decisions on carry
forwards will be made by the President.
PROCEDURES
Detail procedures, where necessary, are to be worked out by the Controller's Office and the individual Vice President or Officer's office.
POLICY APPROVED BY JOINT ACADEMIC/ADMINISTRATIVE COUNCILS 7/24/92.
