Financial Administration

Appropriation 122

Title:  Laboratories

State Fund/Agency
Number
Budget
Category
Appropriation
Type
Statute
Reference
Cash Balance
Carryover
103/285 PR Annual 20.285 (1) (Lm) Yes

Statute Language:

From moneys received as academic student fees, the amounts in the schedulefor laboratory modernization.

Institutions Which Have Budget Authority for This Appropriation:

The GPR (114) and PR (122) fund sources are combined to arrive at the total annual budget amount for appropriation, 114. Thus there is no current-year budget assigned to this appropriation in the campus records. Fund 122 is maintained on the source of funds in the Red Book and DOA records.

Allowable Major Classes of Expense/Revenue:

All expenditures for Laboratory Modernization should be charged to 114. The portion of 131 student fees designated for this program is transferred to 122 annually through a lump-sum cash transfer initiated by SA which moves the revenue between 131 and 122 accounts in Unit Y.

Special Restrictions or Policies/Procedures:

See appropriation 114.

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

The year end cash balance is carried to the new fiscal year in the same appropriation. Expenditures against encumbrances carried forward from appropriation 114 are moved to 122 through periodic GPO pool cash transfers initiated by SA. This is done because for 114 carryover encumbrances are carried forward in appropriation 122. Refunds of prior year expenditures are deposited to this appropriation as receipts (9209).

Special Instructions on Salaries/Fringe Benefits:

N/A

Policy Paper References: