麻豆影院

5 - 01

University policy regarding reports by the president to the board

  1. Budget. At an appropriate time annually the president of the university shall present to the board the budget for the ensuing fiscal year.
    1. The budget shall be presented in a form showing allocations for the university's major areas of expenditure in accordance with general account classifications and shall be accompanied by a review describing the major historical changes.
    2. As may be necessary, the budget may be revised from time to time by the board.
    3. After approval by the board, the budget shall govern financial transactions.
    4. The president of the university shall establish procedures for the expenditure of all appropriated funds.
      1. In administering the budget, the president of the university may make or authorize transfers or adjustments in individual budget accounts or in local unrestricted accounts provided that no such action shall increase the total of budgeted expenditures.
      2. Whenever income fails to meet budgeted income, the president of the university shall direct reductions in budgeted expenditures of a corresponding amount.
      3. Unappropriated general funds may be expended by direction of the president of the university for a specific purpose not exceeding ten thousand dollars. Expenditures of larger amounts from such funds must be approved by the board.
    5. The annual budget account classification shall include the following breakdown of expenditures.
      1. Instructional and general;
      2. Departmental instruction;
      3. Off-campus instruction;
      4. Instructional services;
      5. Library;
      6. Student services;
      7. General expense;
      8. Operation and maintenance of the plant;
      9. General administration;
      10. Research;
      11. Public service;
      12. Auxiliary operations; and
      13. Student aid.
      14. Other categories of expenditures as directed by state officers and the board may be instituted as appropriate.
  2. Gift administration. The president of the university shall make a quarterly report to the board of all gifts received, show the value of restricted and unrestricted gifts, and if appropriate, itemize each gift having a value of one hundred dollars or more. The president of the university is authorized to assign gifts to university purposes with the approval of the nonacademic affairs committee and with dutiful attention to the wishes of the donors insofar as known.
  3. Revisions of fees and other charges. From time to time, at least once a year, the president of the university shall recommend to the board a continuation or revision of the registration or comprehensive fees, service charges, rental charges, room and board charges, dues and assessments as recorded in the fee register, or entailed in the operation of the various university auxiliary agencies and enterprises. Evidence establishing the need, justification and obligation to collect such charges shall be presented to the board for its consideration.
Policy Effective Date:
Mar 01, 2015
Policy Prior Effective Dates: 
11/4/1977, 6/1/2007
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