• The enhancement of faculty/staff salaries remains the university’s overall budget priority.
• ETSU will utilize incremental/base budget principles for planning projected revenue and mandatory expenses and funding levels will be predicated on the October 2017 base budgets. 
• Changes in budget and planning priorities within a college/unit should be supported through the substitution/reallocation of unit resources, thereby minimizing the demand for “new” University resources.
• All units must submit budgets that do not include negative amounts and all maintenance and tuition revenue will be treated equally regardless of the format through which revenues are generated.  
• Academic units are expected to generate credit hours based on FY 17-18 enrollment projections, +/- estimates provided by the Office of Planning and Decision Support.  The new budget model will be used to redistribute increases/decreases in revenue in October 2018 once Fall enrollment and credit hour production are finalized.  This calculation will include the redistribution of base budgets depending on whether a unit’s credit hour production has increased/decreased.
• Units will be responsible for the management of fiscal resources within the limits of their specified allocations.
• To ensure that budget allocations align with the Strategic Plan, units will develop and implement assessment procedures and evaluation criteria to measure success.
• The value of “student success” will undergird all budget decisions.
• The establishment of strategic/innovation resource pools is critical to ensure flexibility and responsiveness to changing market forces.
• In the event that ETSU must implement budget reductions, all units will submit a two percent reduction strategy to their respective Vice President as part of the unit level review.