Financial Administration

Appropriation 104

Title:  General Program Operations-Extension Programs

State Fund/Agency
Number
Budget
Category
Appropriation
Type
Statute
Reference
Cash Balance
Carryover
103/285 GPR Annual 20.285 (1) (a) N/A

Statute Language:

The amounts in the schedule for the purpose of educational programs and related programs. Any transfers between the instruction, research, public service, libraries, learning resources and media, farm operations, student services, auxiliary enterprises, physical plant or general operations and services subprograms shall be reported quarterly to the department of administration. The board of regents may not encumber amounts appropriated under this paragraph for groundwater research without the approval of the Secretary of Administration.

Institutions Which Have Budget Authority for This Appropriation:

The primary budget authority resides with Extension but all institutions, except System Administration, have 104 budgets because of Extension programs they conduct.

Allowable Major Classes of Expense/Revenue:

Salaries, fringe benefits, supplies & expense, capital, aid to individuals and special purpose. Financial aid expenses are not normally charged to this appropriation. Receipts must be accounted for as sales credits or refunds of expense.

Special Restrictions or Policies/Procedures:

  1. Position Control Policies
    s. 16.50 (3) applies, see Appendix A.
    "
  2. Budget Control/Transfers/Overdrafts
    See FAP - Budget Transfers (F5) for these limitations.
  3. Activity Code Limitations
    Expenditures may be charged to activity codes other than 3, 4 and 8 (with certain limitations for activity 9). See Activity Codes and Definitions for descriptions.

    Year-End Instructions (lapse, carry forward, etc.):

    Because 104 is a UW System GPO appropriation, the 104 budget at the institution level is a combination of 104 GPR funds and 132 plus 189 program revenue funds (for pooled institutions). Thus, with approval from System Administration any non-fringe benefit unexpended and/or unencumbered balance in 104 at the end of the fiscal year may be carried forward to the new fiscal year. There is no cash balance to carry forward. Open encumbrances on activity 2 go to fund 189 in the new fiscal year, while encumbrances on non-activity 2 encumbrances go to fund 132 in the new year. Refunds of prior year expenditures on activity 2 are deposited to appropriation 189, while refunds for non-activity 2 refunds are deposited to appropriation 132, both using receipt code 9209.

    Special Instructions on Salaries/Fringe Benefits:

    Budget transfers off the salary/fringe benefits line are not allowed at any time for this appropriation
    .

    Policy Paper References: