Policies & Procedures


Section 1

Business and Financial Affairs

Budget Office

Sec. 703-11: Amendments to the Operating Budget - Implementation Guidelines

Responsible Office: Planning and Budget
August 2001 (reviewed May 2005)

References / Resources)

  • UC Planning and Budget Manual Chapter 4010, Operating Budget Amendments
  • UCI Delegation of Authority
    • IDA 104, Amendments to the Operating Budget
  • UCI Administrative Policies & Procedures

Contact: Budget Office at (949) 824-7676

A. Amendments to the Operating Budget

Temporary amendments to the operating budget are accomplished by using the "On-line Transfer of Funds" system available through Administrative Computing Services' online Financial Systems. This system includes a management approval/authorization component, system entry edits, and post-audit process that accomplishes the appropriate approval and control requirements for amendments to department operating budgets. Amendments may no longer be accomplished by using Form UFIN 1520-9, Transfer of Funds.

Permanent amendments are accomplished by using the on-line Permanent Budget System (PBS). This system is available through Administrative Computing Services with authorization from the unit's coordinating point and the Budget Office.

These procedures must be followed when using the electronic method to generate amendments to the operating budget:

  1. Originating department must complete and properly send the transaction through the appropriate system (FS or PBS).
  2. The justification must be concise as to why the funds are available in one area and the reason they are needed in another area.
  3. To affect any given month's ledger, on-line transfers of budgeted and nonbudgeted funds must be entered by the fourth working day after each month-end.
  4. The Budget Office will review the temporary on-line transfers for technical completeness in the post-audit process. The Budget Office will review and approve all on-line permanent budget transfers.

B. Temporary Amendments

Use of the On-line Transfer of Funds system will amend only the current year's operating budget for whatever portion of the current fiscal year that is desired.

C. Permanent Amendments

If the intent is to amend the operating budget permanently, the full year cost of the amendment must be recorded in the on-line Permanent Budget System (PBS). Current year transfers can be prepared in conjunction with the permanent transfer through PBS.