of Georgia budget expresses in terms of dollars the funded
programs and plans of the University for the budget year and
the estimated income by sources necessary to finance these
programs and plans. The budget is the primary instrument of
fiscal control and must contain all income and expenditures
of the University. Each year (usually in March) the State
of Georgia Legislature appropriates funds to the Board of
Regents for support of all institutions in the University
System of Georgia for the next fiscal year (beginning July
1). State funds are in turn allocated by the Board to each
institution in the University system. The University budget
is developed after the Board of Regents Office makes its allocation
and provides the University with salary increase guidelines.
University unit heads establish employee salaries for the
next fiscal year and budget regular employees in line-item
positions. Lump-sum positions are budgeted for temporary employees.
Non-personal services are budgeted in the categories of travel,
supplies and expense, and equipment. The Budget Office has
the responsibility of updating each unit's budget to the University's
mainframe computer, ensuring that salaries fall within Regents'
guidelines, and balancing the total budget to the Regents'
allocation. The budget is then submitted to the Board of Regents
for approval at the June board meeting. After the budget has
been approved by the Board of Regents, a CD-ROM of the
original budget is available in the Main Library and University
units may access their budget on the University's mainframe