Annual Budget Process Timeline

October – November 2025: Budget Templates Distributed

Standardized templates and guidance will be circulated to all Colleges, Schools, and Administrative Divisions.
Each template includes:

  • Actuals for FY 2024 and FY 2025

  • FY 2026 Budget data

  • Assumptions for benefit rates and mandatory cost increases to support FY 2027 projections


February 2026: Budget Meetings

  • February 5: Budget Templates due to the Office of Budget & Financial Planning (FP&A)

  • The Budget Committee meets with Deans, Vice Chancellors, and unit leads to review submissions

  • Discussions focus on identifying structural deficits, reallocation opportunities, and aligning resources with UCR’s strategic priorities


March – April 2026: Budget Integration & Draft Consolidation

  • FP&A consolidates all unit submissions into a preliminary all-funds budget

  • Data are cross-walked to appropriate fund categories and Generally Accepted Accounting Principles (GAAP)

  • Stress tests are conducted for enrollment, salaries and benefits, and other institutional costs


April – June 2026: Budget Finalization and Approval

  • The Budget Committee reviews the consolidated draft

  • Final adjustments and prioritizations are made following the May Revise

  • The Campus Budget Framework is issued and presented to the Campus Finance Committee (CFC)


July 2026: Budget Implementation

Preliminary FY 2027 budget letters are distributed to organizational units.


Budget Process Template Overview

Purpose

The annual budget process allows leadership to evaluate the effectiveness of UCR’s Budget Model, which combines incentive-based and incremental allocations to align campus resources with the university’s mission and strategic goals.


Budget Template Overview

Each Budget Template Workbook includes the following tabs:

  • Guidelines

  • Budget Narrative (all units)

  • Org Revenue & Expense Summary

  • R&E Supporting Tabs: Core Fund Details, Contracts & Grants (C&G) Summary, Academic Salary Detail, Faculty & Staff FTE Detail, and Deficit Recovery Plans (if applicable)

  • Net Position: Carryforward Trend (CFD) and Endowment Fund Market Values

  • Rate Process (Auxiliary and Recharge units only)

  • Academic Narrative (academic programs only)

  • Academic Metrics (academic programs only; data provided by Institutional Research)

  • Budget Cut Scenario

  • Budget Request Scenario


Key Components

  • Institutional Research (IR) and FP&A will provide financial and statistical data for each organization.

  • Each unit should focus on developing the narrative sections and budget scenarios using this data.

  • Actuals will include a mix of permanent and temporary revenues and expenses, while FY 2026 and FY 2027 projections will reflect permanent budgets only.

  • Carryforward balances and one-time expenses should be addressed in the narrative portion of the submission.