Overview and Purpose
Overview and Purpose
The Budget Planning Handbook articulates CU Boulder’s shared approach to financial stewardship, balancing flexibility at the unit level with accountability to institutional priorities.
The purpose is to:
- Clarify fiscal roles, responsibilities, and expectations
- Promote consistent and compliant use of university resources
- Support multi-year financial planning and sustainability
- Improve transparency and shared understanding of budget processes
- Provide common reference points for budget-related decisions and conversations
This handbook does not replace university policies, procedures, or governing documents. Rather, it is a complement to existing policies by translating expectations into practical guidance that support day-to-day budgeting, planning, and oversight.
This handbook is intended to help units plan proactively, manage risk thoughtfully, and steward university resources in service of CU Boulder’s mission and long-term success.
- CU Boulder Budget Planning Handbook
- Overview and Purpose
- CU Boulder Funding Sources and Types
- Unit-Level Fiscal Planning Framework
- Management Responsibility
- Fund Accounting & Spending Authority
- General Fund Vacancy Savings
- 5-Year Reserve Utilization Plan
- Budget Planning Cycle
- Timing of Critical Central Budget Processes
- Anaplan Budget Tool
- Budget Reporting Concepts (In-Year Forecasting Tool)
- Budget Planning Meetings
- Rate-Based Service Activities (RBSA)
- Budget Model Allocation
- 5-Year Financial Outlook
- Budget Ledgers