Procedures Introduction: 1.1.1 Introduction 1.1.2 Overview of the Budget Process Procedures: 1.2.1 Budget Development 1.2.2 General Operating Budget Procedures 1.2.3 Personnel and Position Related Procedures 1.2.4 Auxiliary – Internal Financing Procedures Guidelines for User Fees: 1.3.1 Non-Auxiliary Budgets & Fees 1.3.2 Study Abroad 1.3.3 Special Course Fees 1.3.4 Facility Use Fees Financial Protocol for Inter-Divisional Reorganizations: 1.4.1 Financial Protocol for Inter-Divisional Reorganizations