General Funds are unrestricted resources available for allocation in support of core instruction, instructional support and related general administrative and physical plant expenditures.
Unrestricted refers to the sum of general funds plus departmental income.
Restricted and Designated Funds are funds whose use has been restricted by an external agency or individual or designated by the university administration. These funds are limited to support specific purposes and/or units.
Instruction includes expenditures for all activities that are part of the University’s instruction programs. This includes expenditures for department chairpersons, but it excludes expenditures for academic administration when the primary assignment is administration (academic deans).
Research includes expenditures for activities specifically organized to produce research outcomes from the institution and includes matching funds applicable to the conditions set forth by the grant or contract from an external agency. Recovery of the indirect costs charged to external agencies is excluded from this category.
Academic Support includes all funds expended for activities carried out primarily to provide support services that are an integral part of the operations of one of the three primary missions – instruction, research and public service. Included in this category are expenditures for academic administration (deans); media, such as audiovisual services; the retention, preservation, and display of educational materials (libraries); separately budgeted support for course and curriculum development.
Student Services includes expenditures for offices of admission and registrar and those activities whose primary purpose is to contribute to the student’s emotional and physical well being and to his/her intellectual, cultural, and social development outside the context of the formal instruction program.
Institutional Support contains expenditures for operations that provide support services to the total University. Included in this category are Executive Management, Finance, Human Resources, Business & Administration and Communications & Development.
Operations and Maintenance of Plant includes expenditures of current funds for the operation and maintenance of physical plant and net of amounts charged to auxiliary operations. It does not include amounts charged to institutional plant fund accounts. It includes all expenditures for operations established to provide services and maintenance related to campus grounds and facilities.
Public Service includes expenditures for activities that are established primarily to provide non-instructional services beneficial to individuals and groups external to the organization. These activities include community service programs and cooperative extension services.
Student Aid includes expenditures for outright grants to students, either for credit or non-credit. It includes aid to students in the form of tuition and fee remissions. However, if remissions of tuition and fees are granted as the result of employment conditions or family relationship to faculty or staff, the expenditure should be recorded as an employee benefit.
Auxiliary Operations are accounting entities that exist to furnish goods or services to students, faculty, or staff and charges a fee directly related to the cost of the goods or services. It includes residence halls, food services, ICA, student unions, etc.
Athens General Funds consists of funds (excluding restricted and designated funds) for academic programs, administrative and support offices, student aid and support to auxiliaries.
Athens Campus consists of Athens general funds as well as restricted and designated funds, including auxiliary operations. For the purpose of this budget presentation, the College of Osteopathic Medicine is excluded from the Athens Campus.
College of Osteopathic Medicine (COM) consists of COM general funds as well as restricted and designated funds.
Regional Higher Education (RHE) consists of RHE general funds as well as restricted and designated funds.