UC Accounting Manual

3. 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.

Accounting Manual updates

As part of our ongoing improvement efforts, the Accounting Manual is currently undergoing revision to ensure the content remains current. Updated guidance will be issued in each chapter 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)