Â鶹Ãâ·Ñ°æÏÂÔØBoulder Budget Planning Handbook

This Budget Planning Handbook is intended to support consistent, transparent, and responsible fiscal management across Â鶹Ãâ·Ñ°æÏÂÔØBoulder.

The handbook is written for a mixed audience, including executive leadership, unit leaders, budget officers, and staff involved in financial planning and decision-making.

Campus units are encouraged to focus on the sections most relevant to their responsibilities, while using the full handbook as a reference to understand how individual decisions fit within the broader institutional financial framework.

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ÌýÌýFoundational Understanding: To maximize the value of the Budget Planning Handbook, we recommend starting with a firm grasp of our funding model. Please review the following pages before proceeding: (1) Overview & Purpose and (2) Â鶹Ãâ·Ñ°æÏÂÔØBoulder Funding Sources and Types.

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Section I - Budget Guidelines & Fiscal Expectations

This section establishes required fiscal responsibilities, guardrails, and expectations. Units are expected to comply with the guidelines outlined in this section.

Unit-Level Fiscal Planning Framework

Learn how Â鶹Ãâ·Ñ°æÏÂÔØBoulder units can approach long-term fiscal planning, align resources with priorities, and support sustainable financial decision-making.

Management Responsibility

Understand the roles and responsibilities of leaders and managers in supporting sound fiscal stewardship and financial decision-making.

Fund Accounting & Spending Authority
Learn the fundamentals of fund accounting and spending authority to help ensure responsible and compliant financial stewardship at Â鶹Ãâ·Ñ°æÏÂÔØBoulder.
General Fund Vacancy Savings
Outlines recommended strategies for estimating and managing General Fund vacancy savings during the budget planning process.
5-Year Reserve Utilization Plan
Provides guidance to help units plan and use reserves thoughtfully over a five‑year period, supporting campus priorities while maintaining financial stability.
5-Year Financial Outlook

Introduces a five‑year financial outlook framework to help unit leaders plan across all funds and make informed, forward‑looking budget decisions.

Section II - Budget Processes, Planning, and Tools

This section describes how budgeting works at Â鶹Ãâ·Ñ°æÏÂÔØBoulder, including annual processes, systems, reporting conventions, and recommended planning practices. While not every subsection applies to every unit or role, this section provides essential context and tools to support informed decision-making.

Budget Planning Cycle

The Budget Planning Cycle outlines the timeline, responsibilities and coordination points for Â鶹Ãâ·Ñ°æÏÂÔØBoulder’s annual and multi-year budget processes.

Timing of Critical Central Budget Processes
Provides an overview of central budget processes with fixed timelines that require early awareness and coordination from campus units.
Anaplan Budget Tool
Introduces the Anaplan Budget Tool, a cloud‑based platform that supports campus units in planning, managing, and reporting their budgets more efficiently.
Budget Reporting Concepts (In-Year Forecasting Tool)
Provides an overview of budget reporting concepts and how the Year Forecasting Tool supports informed, forward‑looking financial planning.
Budget Planning Meetings
Describes the purpose and structure of budget planning meetings, which provide space for collaboration, discussion, and alignment during the annual budget process.
Rate-Based Service Activities (RBSA)
Defines Rate‑Based Service Activities and outlines how units can structure and manage these self‑supporting services in alignment with university guidelines.
Budget Model Allocation
Explains how the campus budget model allocates resources to schools, colleges, and units in alignment with enrollment, performance, and institutional priorities.
Budget Ledgers

This section explains the types of budget ledgers used at Â鶹Ãâ·Ñ°æÏÂÔØBoulder and clarifies how ledger behavior differs depending on fund type.