Budget Guideline: 5-Year Financial Outlook

Effective Date: February 2, 2026 (see revision log for what changed on this date)

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Guideline

  • Unit leaders are responsible for ensuring that unit funds will be used effectively and proactively to support institutional and unit priorities while maintaining financial stability. Ìý
    • The 5-year outlook template* is an optional tool available to support this objective. Ìý​
  • Prioritize 5-year forecasting and planning before making new one-time budget requests. ​Consider general funds, auxiliary funds, gift funds and reserves when creating long-term plans.
  • Leaders should understand how to develop and utilize a 5-year outlook, with the option to use the provided template*.

Key Details

  • A 5-Year financial outlook is a strategic document that outlines how to allocate and utilize funds over a five year period. Ìý
  • A 5-year financial outlook considers all in-year spending projections and implications on reserve balances. This informs the 5-year reserves utilization plan. Ìý
  • BFP provides a 5-year outlook of tuition from the budget model to schools/colleges as a starting point for unit planning.
  • More robust planning support is currently being created in Anaplan.
  • Budget planning should include all funds – general fund, auxiliary funds, gift funds and reserves.

Planning Considerations

  • Expenses should be covered using the most restrictive dollars first and then applying less restrictive dollars thereafter. Ìý
  • You will find details on how to populate a 5-year outlook using the following (IdentiKey login required).

*Example 5-year outlook template coming soon.

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Revision Log

  • February 2, 2026: Original publication