A University unit listed in Attachment 4 of this policy.

a department, institution, agency, or other unit of organization for which separate appropriations are made

An accounting and financial control unit for which a separate appropriation is approved by the Board of Supervisors. A department may be divided into one or more budget units. Each budget unit has a collection of expenditure and revenue accounts necessary to fund a certain organizational unit, division, or set of programs.

a unit within a responsibility centre by which different levels of funding can be defined. Part III - 3.3b

the budget unit is the base unit for the calculation. For example, the engineer budget element might have a budget unit of hours. Since budget units are user defined, they can be any appropriate unit of measure. For example, a budget unit might be hours, pounds sterling, linear metres, or tons.

Appropriation control mechanism within STARS used to differentiate between appropriated and non-appropriated elements within an agency's program structure.