Budget Basics

These resources are intended to provide an overview of Ohio University’s annual budget process and budget considerations. 

If you are interested in learning more about detailed budget guidance for current year budget development, please visit the “Budget Development Tools” section of our website.

Budget Transfers Guidance

Budget Planning & Analysis has completed its review of the budget transfer process under the RCM model and offers the following guidance related to budget transfers:

  • Impacts Year-to-Date (YTD) Budget
  • Guidelines for processing are more flexible:
    • There must be sufficient budget in the cost center(s) to be reduced.
    • Budget transfers will be permitted within the same planning unit (as defined at ORG Level 2 in the Chart of Accounts Hierarchy).
    • Budget transfers will not be permitted across different planning units; exception for reorganizations.
    • Budget transfers cannot cross Fund Type and Fund Relationships.
    • Exceptions to General Accounting’s Natural Account rules may be allowed, for example a Credit to NA 988600 and a Debit to Supplies and Services Natural Accounts.
    • A budget transfer can be used to load additional revenue and expenses if more revenue is earned during the year than anticipated.
  • Submission Process
    • Budget transfers should be reviewed and submitted through a planning unit’s FMG or CFAO to BPA.
    • Email completed budget transfers to budgetplanning@ohio.edu
    • Budget Planning & Analysis will process budget transfers in approximately one week of receiving them.
  • See link above for full Budget Transfer guidance.


Budget 101

This presentation provides a high-level overview of Ohio University's budget and Responsibility Centered Management (RCM) budget model.

Responsibility Centered Management

This link contains information about Responsibility Centered Management.

Microsoft Training

This link contains training resources that are available to Ohio University employees through the State. Follow the links through the New User Registration and then the training resources are available for use. There are tutorials for Microsoft Excel and all the Microsoft software.

Subsidy 101

This presentation provides a high-level overview of State Share of Instruction (SSI)/Subsidy. Included within this presentation is a review of its history, explanation of the formula used to distribute subsidy, the breakdown of subsidy at Ohio University, and related resources.