UC Controller Policies and Procedures

2. Budgeting & Cost Management

These Policies guide how the university plans, allocates, and monitors financial resources. They define expectations for cost allocation, budgeting practices, rate development, and cost recovery to ensure expenditures are reasonable, allowable and consistently applied.

UC Controller Policies and Procedures updates

As part of our ongoing improvement efforts, the UC Controller Policies and Procedures are currently undergoing revision to ensure the content remains current. Updated guidance will be issued as it becomes available.

Policy Documentation

• Academic Support Unit Costing and Billing Guidelines (BFB-A-56)
• University Direct Costing Procedures (BFB-A-47)
• Hospitals: Dental Clinics Cost Accounting and Reporting (H-571-21)
• Costing and Working Capital for Auxiliary and Service Enterprises (BFB-A-59)
• Hospitals: Patient Activity and Financial Projections (Modeling) (H-576-61)