Expenditure of Income Accrued from Cost Recovery

1	Step Projection of Cost Recovery Incomes and spending from GMS, Agency Services and other revenues (AA fees and other miscellaneous income) are included in IWP and reviewed at Cost center level.	Responsible Party	Template/Guideline Corporate Planning System	Explanatory Notes
2	Step Institutional budget resources from cost recover income and spending plans are reviewed and approved.	Responsible Party Executive Group	Template/Guideline	Explanatory Notes
3	Step ASLs issued to cost centers and units.	Responsible Party	Template/Guideline	Explanatory Notes Use Quantum queries - to be developed (Previous Atlas query : UN_KK_BudJOURNAL_SUMMARY) Refer to annual Internal Resource Allocation guidelines to Cost Centers
4	Step Funds are expended with the issued ASL in accordance with the annual guidelines on Institutional Budget.	Responsible Party	Template/Guideline	Explanatory Notes Quantum query yet to be developed (Previous ATLAS query - UN_Resource_overview_acct_lv)