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How to Guide
Campus Budget and Finances - How to Guide
The purpose of this "How to" section is to answer questions regarding budgeting, planning,
procedures, policies, financial and reporting systems, and other relevant topics. Please click
one of the buttons below to view specific topics.
- Account code
- Account codes are a natural classification in the general ledger of balance sheet or
income statement line items. The
chart of account provides a list of all account codes.
- Balance available
- Balance sheet
- Benefit rates
- The fringe benefit rate methodology works such that all salary dollars expensed will have the appropriate benefit rate applied.
- Benefit rates are computed on an annual basis. The following links provide information on benefit rates:
- For general guidance on when to budget benefits in the general fund, please see
- Fringe benefit overview
- Budgeting a cash transfer
- How to do a cash transfer
- How to reverse a cash transfer: follow the same steps needed to make a cash transfer, but
reverse the signs for the amounts (i.e., enter a negative number in account 997100 and a positive number in 995100, assuming a
positive and a negative number was entered into those accounts in the entry you want to reverse).
- Cash carry Forward
- The General Fund cash carryforward (CCF) is the budget balance available at the end of
a fiscal year that is carried forward to the next fiscal year. For more detail,
- Chart of account
- Central Information Warehouse (CIW)
- Access to CIW is required for ad hoc reportic tools such as PSLite, Access and Hyperion.
- The sections on financial reports and financial systems below provide information on how to run
reports in PSLite.
- Additional information regarding CIW is available here.
- To gain access to CIW, you will need to fill out this form:
- Continuing budget
- The Departmental Administration Indirect Cost Recovery (DAICR) program was designed to provide general fund support to units in proportion to the indirect cost recovery generated from a unit's sponsored project activity. More information can be found
- Employee count
- The Facilities & Administrative (F&A) rate is charged on research grants and varies
depending on the type of research grant. The links below provide
information on current and historical F&A rates:
- Student fees at CU Boulder are governed by the
Institutional Plan for Student Fees.
Reviews of fees are conducted by the Fee Advisory Board, the
Provost's Office, and the Student Government (for certain fees) before submission for
approval by the Board of Regents. Information on the procedure for fee submittal, timeline
and fee request for can be found on
- The budgeted and actual general fee revenues is reported in the
financial reports for org 10562, 10563 or 10565.
- General fund fee department resources: departments will receive the exact revenue earned from their fee. Since the fee revenue
fluctuates during the fiscal year, periodic continuing budget adjustments will be made by the
Budget Office for the unit’s corresponding budgeted (spending) authority to match the
estimated full fiscal year revenues.
provides more detail on General fund fee.
- Financial Reports
- Financial Systems
PeopleSoft is the university's main financial system. It is used to record financial
transactions in the general ledger and run select reports. In addition to PeoplesSoft, there
are a few other reporting tools available. The preferred reporting system is Cognos, which
provides a selection of pre-formated reports. Units may also chose to use PSLite, Access, or
Hyperion for ad hoc reporting.
- Finance system users need to submit a
request to gain access to PeopleSoft. For help on running basic reports, click
- Access to Cognos is automatically granted to all employees with a fiscal role. For help on
how to run basic reports, click here.
- PSLite, Access and Hyperion require access to the Central Information Warehouse (CIW). For
access to CIW, see the Central Information Warehouse section above. For help on how to run basic
reports in PSLite, click here.
- Fiscal roles
- GAIR rate
- GAR & GIR are an overhead charge that the university levies on those fund groups that benefit
from university services and support but would otherwise not pay for them. The General
Administrative and Infrastructure Recharge (GAIR) is a combination of the General
Administrative Recharge (GAR) and the General Infrastructure Recharge (GIR). Although
the two have their own rates and are calculated separately in the financial system,
they are often referred to as GAIR. GAIR is only applied against expenses, not cash
transfers or revenue. The following links provide additional information on GAIR:
- Gift funds
- Journal Entry
- Org tree
- Planning assumptions
- Current and historical planning parameters and assumptions are available on
- Policies and procedures
- Research grant
- Roll forward
- Temporary roll forward is the process by which the Budget Office moves any remaining balance
available in a General Fund speedtype at the end of the fiscal year to the next fiscal year.
For instructions on how to look up roll forward amount in the finance system, click
- Statement of Net Position (SNP)
- Statement of Revenues, Expenses and Changes in Net Position (SRECNP)
- Source code
- Student enrollment
- Temporary budget
- Tuitions and fees