1. FY 2017 Lapse and Roll Forward Funds
Budget Planning and Development
FAR Meeting
November 29, 2017
Tammy Anthony, Senior Director
Office of Financial Affairs (

2. Objective Review the FY 2017 Lapse and Roll-Forward Process
Discuss Reserve Cost Centers
Budget Planning and Development
Office of Financial Affairs

3. Funds Lapsed
E&G Fund 2100 – 100% Lapse to Central for Strategic Initiatives
Exclusion that rolled 100% forward
E&G Lab and Supplemental Fees
Cost Share tied to a grant/contract project id
E&G Special Line Items 2110 and 2115 – 100% lapse to the state
Designated Tuition Funds 3105 – 100% Lapse as follows:
50% to Central for Strategic Initiatives
50% to VP/AVP/Dean Reserve Cost Centers
Identified Start-up Funds
Scholarships with Function 997
Budget Planning and Development
Office of Financial Affairs

4. Other Funds 100% Rolled Forward
E&G Fund 2120 – State Pass Through Funds
E&G Fund 2150 – State Scholarships
Designated Fund 3100
Service Centers Fund 3200
Auxiliary Enterprise Fund 4XXX
Gift Funds 5500 and 5600
Loan Funds 8100
Agency Funds 9200
Budget Planning and Development
Office of Financial Affairs

5. Reserve Cost Centers – VP/AVP/Deans
Fund = 3105 since source is E&G or Designated Tuition
Title includes “Reserve” at beginning
Can be established at the VP/AVP/Dean’s Level – Each VP determined the structure for their areas
Roll Forward was loaded as A9000 Reserve
Beginning in FY 2018 the Reserve Cost Centers cannot incur expense directly.
Transfers from Reserve Cost Centers are initiated by the VP/AVP/Dean Office based on the one-time planned used of the funds
Budget Planning and Development
Office of Financial Affairs

6. Office of Financial Affairs
QUESTIONS
Office of Financial Affairs
Budget Planning and Development

7. Your partner for successful solutions
Thank you!
Your partner for successful solutions
Office of Financial Affairs