Budget Management Terms & Definitions
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Appropriation and Transfers
Represents 1) an assignment by the Board of Trustees of a portion of the unrestricted revenue of the Current Unrestricted Fund or 2) the reallocation/reclassification of revenue or accumulated surplus from one fund to another.
Auxiliary
Enterprises that function in a subsidiary capacity providing services, materials or facilities to University and non-University elements. Generally speaking, they cover their own expenses. Examples are DUAA, DUFS, Golf Course, Press, etc.
