Financial Administration
Appropriation 132
Title: Extension Non-Credit Program Receipts
State Fund/Agency
Number |
Budget
Category |
Appropriation
Type |
Statute
Reference |
Cash Balance
Carryover |
| 103/285 |
PR |
Continuing |
20.285 (1) (iz) |
Yes |
Statute Language:
All moneys received for or on account of the University of Wisconsin System, unless otherwise specifically appropriated, to be used for general operations.
Institutions Which Have Budget Authority for This Appropriation:
All institutions (except System Administration) have Extension non-credit programs which generate fee revenue deposited to this appropriation. The expenditures for such programs may be accounted for entirely in appropriation 104 or in both 104 and 132 for those institutions who have "de-pooled" their non-credit operations.
Allowable Major Classes of Expense/Revenue:
Salaries, fringe benefits, supplies & expense, sales credits, capital and special purpose. Financial aid is not allowed.
Special Restrictions or Policies/Procedures:
- Position Control Policies
s. 16.505 (2m) applies, see Appendix A.
- Budget Control/Transfers/Overdrafts
See FAP - Budget Transfers (F5) for these limitations.
- Activity Code Limitations
Activity 5 is used primarily used. See Activity Codes and Definitions for descriptions.
Year-End Instructions (lapse, carry forward, etc.):
The year end cash balance and any open encumbrances are carried forward to the new fiscal year in the same appropriation. Since this is a GPO pool appropriation, the carryover balance may be in a different amount that what is shown in the year end records. The carryover balance is determined by System Administration. Refunds of prior year expenditures are deposited to this appropriation using the code of the original expenditure.
Special Instructions on Salaries/Fringe Benefits:
Policy Paper References:
