• Capital Projects Manager and President establish priorities from the campus master to develop the annual capital budget.

• Budget Director:

• oSpecial projects
• oFixed assets purchases
• oDevelops a budget cycle calendar which must be approved annually by the Board at its December meeting.
• oIdentifies budget liaisons for each department.
• oCommunicates the guidelines, instructions and timeline to VPs/Provost/Deans and their budget liaisons with reports of the prior year's actual performance as a baseline.
• oPublishes the budget cycle calendar, guidelines, and instructions on the Budget Planning website Kentucky State University | Budget Policy And Planning (kysu.edu).

Preparation

• All appropriate levels of management of KSU submit their projections of revenues and expenditures for planned services, projects, and programs within the established guidelines and timetable with appropriate justification to the Budget Office.

○ Revenues:

• Provost and Vice Provost projects student enrollment for tuition
• Provost estimates campus housing occupancy and meal plan utilization for room and board (based on % of enrollment)
• ■ President projects estimated scholarships (based on an estimated % of enrollment)

Personnel expenditures:

• Budget Director maintains a master position list with budgets for each active position.
• VPs/Provost/Deans verify currently filled positions filled in each department/unit.
• President controls budgets for vacant positions. VPs/Provost/Deans must request approval through the Office of Human Resources for the President to approve to fill vacant positions or create new positions.

○ Non-personnel operating expenditures:

• VPs/Provost/Deans distribute budget guidelines and timelines to their department budget liaisons.
• ■ Department budget liaisons submit requests within the established guidelines with appropriate justification to VPs/Provost/Deans.
• VPs/Provost/Deans consolidate requests within their programs to submit to the Budget Office.

Capital expenditures:

• Capital Projects Manager develops budgets for capital construction projects identified from the campus master plan. Assets preservation projects are pulled from the campus master plan at management's discretion in consultation with the President. The Board must be informed