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.
Some of the more common types of expenses that are allowed under SUNY guidelines are:
Expenses that are disallowed for State support by SUNY include (but are not limited to) the following: