Budget Values & Direction (last updated December 17, 2017) Budget Process (last updated December 17, 2017) Accounting for Operating Budget Uncertainties in the Planning Process (last updated December 17, 2017) Operating Surpluses (last updated December 17, 2017) University Net Assets (last updated December 17, 2017) Operating vs Restricted Budgets (last updated December 17, 2017)