KSU Budget Basics Guidelines

Purpose

This document serves as a foundational guide for budget-related terms, processes, and guidelines for the benefit of university units.

As the budgeting process works in tandem with Purchasing and other finance-related procedures, this guide is meant to be a companion piece to university policies and other approved procedures and protocols. Please contact the Budget Office with any questions.

Table of Contents

• Chart of Accounts
• Annual Operating Budget
• Budget Controls
• Budget of Revenue
• Position Control
• Budget and Unit Responsibilities
• Glossary of Terms

Updated: 04/2025