Page 148 - Area X - D

Part 1- Administrative Man^al

Prepares and submits collection and deposit and disbursement reports for management and
other government agencies; and
4.3.3.5. Coordinates with the depository banks on the status of NCA.
4.3.5. Preparation of Budget Proposals
4,3.5.1.Tt\e annual budget of the University shall be prepared in accordance with the budgetary policies of
the government and the rules and regulations prescribed by the BOR;
4.3.5.2. Budget preparation shall start at the unit level of the different operating units and colleges of the
University;
4.3.5.3.In budget preparation, focusing resources towards the agency's major development goals must be
considered in order to ensure growth and equitable development;
4.3.5.4. Baseline budgeting approach shall continue to be used. This refers to the minimum level of
expenditures at which the University still continue to operate at the budget year's level and be
able to perform Its basic mandate and functions; and
4.3.5.5.ln the budgetary process, mandatory expenditures shall have precedence over other types of
expenditures. The Deans and Directors shall prepare estimates or budgetary requirements for
their respective programs/projects together with justification and submit to the budget office not
later than every 20* of December.

4.3.5.5.1.For General Fund:
4.3.5.5.1.1.The Budget Office shall consolidate these estimates/budgetary requirements for approval by
the BOT. These shall then be submitted to the DBM on the date as specified in the budget
call with appropriate BOT resolution;
4.3.5.5.1.2.The DBM and CHED subsequently shall schedule a Technical Budget Hearing to take up the
necessary corrections/improvements and recommendation in the Budget Proposals
submitted;
4.3.5.5.1.3.Congress and Senate will Issue additional requirements to support the year's submitted
budget proposal on the last week of July;
4.3.5.5.1.4.The University Officials must defend the budget proposal In Congress as per schedule set
forth for the purpose; and
4.3.5.5.1.5.Pending the approval of the budget for the ensuing year, the University shall operate based
on the previous year budget as per DBM instruction.

4.3.5.5.2.Special Trust Fund (STF)
4.3.5.5.2.1.The Accounting Office shall prepare the projected Income for the whole year;
4.3.5.5.2.2.The Budget Office shall consolidate the fond required of each unit and prepare an annual
comprehensive budget to be approved by the BOR;
4.3.5.5.2.3.Income from tuition fees and other necessary charges such as: matriculation fees,
graduation fees, laboratory fees, medical fees, library fees, athletic fees and other similar
fees, and the net Income from auxiliary services shall be deposited In an authorized
government depository bank as special trust fond. The said fond shall be used to augment
the maintenance and other operating expenses and capital outlay fond of the University
from the General Appropriation Act (GAA). These funds may also be used to pay authorized
allowances and fringe benefits to teachers, employees, and students. The University Board
of Regents (BOR) is authorized to disburse such income from tuition and other fees as well
as those generated from the operation of auxiliary services and land grants, instruction,
research, extension and other programs/projects of the University. Such disbursements
require a special budget duly approved by the BOR;
4.3.5.5.2.4.Fiduciary funds shall be disbursed for the purpose it Is collected after removing a reasonable
administrative cost (not more than 12.5%) to shoulder the cost of collecting, managing and
disbursing of said funds;
4.3.5.5.2.5.For implementation, monthly disbursements shall be based on the actual monthly collection
of income.

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