Some people may believe overspending can be controlled solely through computers. In actuality, no matter how sophisticated the computer system, an authorized person will always be able to obligate the University by effecting a purchase commitment to a salesperson. Thus, a combination of administrative and computer controls is necessary.
The strict adherence by the institution to holding units accountable for deficits and the administration of appropriate Presidential discipline (such as deauthorizing budget authority) when deficits occur will determine whether spending is controlled.
Financial responsibility and accountability for special University organizations, defined as centers, institutes, associations, alliances, and programs, also rests with the budget center. Creative suggestions from the administration to establish such organizations does not shift financial responsibility from the budget center. The establishment or continuation of the organization must follow objective financial assessments as part of the budget center's plan.