Departmental Budgets

Each fiscal year, all college departments are provided monetary support (budget) to carry out the duties and activities which they are assigned. After budgets are approved and entered into the Banner Finance system, on a line item basis, the system consolidates the budget funds into categorical pools for each department. A categorical pool allows the Budget Unit Head the flexibility of controlling financial resources for "pools" (similar types of expenses) rather than for "line items" (specific expense items). If a particular line item exceeds the budget amount, the categorical pool allows the expense to be approved as long as the total expenditures within the pool category do not exceed the budgeted pool amount.

The Administrative staff will recognize only the signature of the Budget Unit Head as authorization to make commitments of funds from the respective budgets. This authority may be delegated to other administrators via written approval but it remains the responsibility of the Budget Unit Head to ensure that the use of all budget resources are in accordance with current policies and procedures (see Purchasing and Travel guidelines) in support of approved goals and objectives.

The College's operating budget is developed within the guidelines of the State University of New York (SUNY), and as such all transactions is required to be in full compliance with applicable SUNY regulations.   Responsibility for compliance is that of the Department Head as well as the Controller's Office.

Highlights

  • Budget Unit Heads must approve requisitions that are charged to their respective budgets. This authority may be delegated to others upon request of the Budget Unit Head.
  • Budget Unit Heads are responsible for initiating budget transfers when necessary.
  • Budget Unit Heads should ensure budget transfers are initiated prior to processing requisitions.
  • Annual budgets will include only those costs which are allowable by SUNY guidelines.

    Some of the more common types of expenses that are allowed under SUNY guidelines are:

    • Compensation for personal services.
    • Lease and maintenance costs for rented space used for College purposes.
    • Property and liability insurance
    • Consumable supplies, printing, etc.
    • Travel and conference fees and expenses, including professional staff recruitment and mileage reimbursements.
    • Local luncheons, dinners, refreshments for Official College purposes. The purpose of each meeting, names of those in attendance and their relationship to the college must be provided for audit purposes. (See Purchasing guidelines).
    • Furniture and Equipment
    • Books, Publications, Journals, Electronic Media, etc. that are used for College purposes, not personal use.
    • Institutional Memberships

      Expenses that are disallowed for State support by SUNY include (but are not limited to) the following:

    • Expenses of educational programs whereby such programs have not been approved by SUNY.
    • Individual memberships in professional organizations & associations, except in instances whereby individual memberships are beneficial to the educational purposes of the college and are not available to the institution.
    • Contingency accounts
    • Food service and bookstore expenses and losses where such services are subcontracted.
    • Purchase and rental of caps and gowns for students.
    • Student activity functions, such as student receptions, socials and publications, and communication expenses related to student activity programs and faculty-student association activities.
    • Purchase and maintenance costs for property not used for college purposes.
    • Costs of flowers, plants, gifts, gift baskets, gift certificates, etc. for condolences, illness, maternity, retirement, holidays and other related occasions.
    • Penalty fees or overdue payment of legal obligations.
    • Costs of food, beverages and entertainment for college social functions.
    • Collection agency fees for delinquent student accounts. This shall not prohibit the engagement of collection agencies to collect overdue student accounts. However, the collection agency fee shall be added to the student's accounts.
    • Matching funds for off-campus college work-study programs.
    • Administrative overhead expenses otherwise chargeable to Federal programs (including but not limited to CWSP, SEOG).
    • Sales tax within New York State.
    • Prizes, awards, trophies, plaques, etc. for students or employees unless the recipient was selected without any action on his/her part to enter a contest or proceeding, or the recipient is not required to render substantial future services as a condition of receiving the award.
    • Expenses which supplement employee benefits not specifically covered by a labor agreement.
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