Budget Office
Fiscal Year 2001-2002

Rules for Carry Forward of Fiscal Year End Balances


GENERAL RULES
General Revenue (14 Accounts) Lapse to Allocation for Budget Adjustments AUF (20 Accounts) Lapse to Allocation for Budget Adjustments Service Depts & Revolving Funds (18 Accounts) Carry forward to the following fiscal year in the same account Designated Funds (19 Accounts) Carry forward to the following fiscal year in the same account (Note: Accounts that are funded with transfers from the 19-0610-10 or 19-0610-20 Indirect Cost (IDC) accounts will lapse. These "19" IDC accounts are not the same Return of Indirect Cost accounts that are funded via E&G funds, which will carry forward and are listed below.) Contract & Grants (26 Accounts) Not fiscal year balances--carried forward for the duration of the contract period Auxiliary Funds (29 Accounts) Carry forward to the following fiscal year in the same account (Exceptions: Account series 29-20XX and 29-43XX will lapse unless specifically approved to carry forward.) Restricted Funds (30 Accounts) Carry forward to the following fiscal year in the same account Plant Funds (36 Accounts) Carry forward to the following fiscal year in the same project account Agency Funds (41 Accounts) Carry forward to the following fiscal year in the same account

14 AND 20 ACCOUNT EXCEPTIONS:

SPECIAL RESERVES & ACCOUNTS--The subaccounts listed below will automatically be carried forward and do not require any written requests or approvals, unless noted below.

Special Dean's Reserves (Tuition Differential, -07 subaccounts and Dean's Excellence funds)	Carry forward to the following fiscal year
Academic Development (-52 subaccounts)	Carry forward to the following fiscal year
Start-Up Funds (-56, -57, -58 subaccounts)	Carry forward to the following fiscal year (Note: If the account title is not specifically identified as start-up funds, then a request letter must be sent to carry forward these other 51-59 and 99 subaccounts.)
Visiting Lecturers (-60 subaccounts)	Carry forward to the following fiscal year
Scholarships (-70 and -71 subaccounts)	Carry forward to the following fiscal year
Special Equipment (-80 subaccounts)	Carry forward to the following fiscal year
Repair and Remodeling Projects (14-8645, 14-8648, 14-8649, 14-9000-xx)	Carry forward to the following fiscal year
Unallocated Lab Fee Income	Carry forward to the following fiscal year
Utilities	Carry forward to the following fiscal year
Return of Indirect Cost (-08 subaccounts)	Carry forward to the following fiscal year (Note: Account series 14-748X and 20-748X will also carry forward). Additionally, other AUF Research accounts that are included as Return of Indirect costs will carry forward. (A list of these will be provided.)
Advanced Research/Advanced Tech (14-97xx-xxxx)	Carry forward to the following fiscal year unless the grant expires prior to fiscal year end.

OTHER
Please refer to memo dated August 23, 2001 from Sheldon Ekland-Olson and G. Charles Franklin concerning Year-end Budget Balances.

Content last updated August 30, 2001