In its report, the Budget Reversion Task Force identified several actions for short term cost
reduction and recommended that guidelines be developed to assist budgetary unit heads in their
review of potential expenditures for appropriateness in light of the current budgetary climate.
for cost reductions have been developed for each cost reduction recommendation included
in the report. It should be noted that these are guidelines only and are not intended as an
all inclusive list, but merely to give the budgetary unit heads a reference as they determine
the appropriateness of expenditures. It should also be noted that while the Budget
Reversion Task Force strongly recommends these actions, it should be remembered that the
overall effectiveness and success of the department or unit must be of prime importance.
The following "First Principles" were developed to guide decision making:
East Tennessee State University
PO Box 70267
Johnson City, TN 37614