Expense Purpose Guidelines

Instructional Support

This category includes activities that are part of the university’s instruction program. Examples:

• Expenses for credit and non-credit courses
• General academic instruction (regular academic session)
• Vocational and technical instruction
• Continuing Education
• Special Sessions (summer, interim or other non-regular term)
• Departmental Chairpersons

This category includes all activities specifically organized to produce research, whether commissioned by an external agency or budgeted by an organization unit within the university. For example, an Institute or Research Center.

Academic Support

This category includes expenses incurred to provide support services for the university’s primary missions: instruction, research and public service. Examples:

• Libraries
• Museums and Galleries
• Education Media Services
• Academic Computing Support (exclude administrative data processing, i.e., ITS, from this category and place in Institutional Support)
• Academic Personnel Development
• Course and Curriculum Development
• Academic Administration (such as Dean’s Office)
• Academic Advising

Institutional Support

This category includes activity for centralized executive-level areas concerned with management and long-range planning for the entire university. Examples:

• Executive Management – president, governing board, provost, chief business officer, chief student affairs director, chief development officer and legal operations
• Fiscal Operations – accounting office, bursars office, investment office and audit
• General Administration and Logistics – personnel administration, space management, supplies and materials procurement, transport, printing and safety services
• Public Relations – development/fund raising, alumni and community relations
• Administrative Computing Support – computing services that support the entire university (ITS)

Student Services

This category includes activity for offices of admission and registrar. It encompasses activities with the primary purpose of contributing to students’ emotional/physical well being and cultural and social development outside the context of the formal instruction program. Examples:

• Student activities
• Student newspapers
• Intramural athletics
• Student organizations
• Counseling and career guidance
• Admissions and Records
• Financial Aid Administration

Aux-Athletics

Aux-Bookstore

Aux-Dining

Aux-Dorms

Aux-Fort Burgwin

These represent auxiliary enterprises. Auxiliary enterprises furnish goods or services to university members and charge a fee directly related to the good or service. The distinguishing characteristic of an auxiliary enterprise is that it is managed as essentially a self-supporting activity.

Organized Activities

These represent activities held for the purpose of the greater community and not necessarily just the university community. Organized activities make available to the public various resources and special capabilities that exist within the university. Examples include:

• Seminars
• Conferences
• Lectures
• Band camps
• Summer camps
• Athletic camps

Physical Plant

Represent funds for the purpose of construction, acquisition, and replacement of physical properties and for retirement of debt.

Endowment Funds

Represent resources invested for using the income from the investments as restricted and unrestricted funds.

Annuity Funds

Represent funds received subject to agreements to make periodic payments to designated individuals.

Loan Funds

Represent loans to students, faculty or staff and the repayment of and interest on such.

Agency Funds

Represent funds held by the university as custodian or fiscal agent for others, e.g., student organizations, individual students, faculty members.