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Preparing/Revising an Operational Budget

When a proposal is developed, both the narrative and budget are reviewed by a variety of people before it is submitted to the funding agency. Our College has established procedures for proposal review. Typically, Department Chairs, Directors and Deans have been involved. In addition, the outgoing proposal had been reviewed by the Grants Manager and the Grants Accountant.

By the same token, budget revisions also require some review. The Project Director should review grant guidelines and policies with respect to budget revisions to determine the procedure for revising the budget and any specific limitations. If you are a Grant-Funded Employee, the supervising administrator will need to approve the revision. The Grants Accountant should review the proposed revision prior to submission to the funding agency. State grants, for example, frequently require that all revisions be submitted no later than three months prior to the end of the grant. Changes exceeding 5-15% of a budget category may require approval by the funding agency.

After the funding source approves the revision, a copy of the approved revised budget and a request for budget transfer should be sent to the Grants Accountant. The Accountant needs to know how much you want transferred from object code xxxx to object code yyyy and the reason for the transfer.

The Project Director should always check the original grant budget after it is set up on Banner and after revisions are made because input errors can occur.