Expenses by Functional Groups


All expenses regarding the institutions instruction program, including credit and non-credit courses for academic, vocational, technical, regular, special and extension courses. This category excludes academic personnel whose primary activity is administration – i.e. academic deans.


All expenses for activities specifically organized to produce research, whether commissioned by an agency external to the University or budgeted separately by an organizational unit within the institution.

Public Service

All expenses for activities established primarily to provide non-instructional services beneficial to individuals and groups external to the institution. Including such services as Community service, Co-op and Public Broadcasting services.

Academic Support

All expenses incurred by the institution to provide support services regarding the institution’s primary mission consisting of instruction, research, and public service.

Student Services

All expenses incurred by the institution to provide student services, including the office of admissions, the registrar and all activities contributing to the emotional, physical well-being, intellectual, cultural, and social development outside the context of formal instruction.

Institutional Support

All expenses incurred by the institution regarding support of the institution for central, executive -level activities involved with management and long-range planning for the entire institution. These activities include the governing board, planning and programming operations, and legal services, fiscal operations, space management, and support services to faculty and staff.

Operations and Maintenance

All expenses incurred by the institution regarding maintenance, preservation and protection of the institution. These activities include Building Maintenance, Custodial, and Utilities.

Scholarships and Fellowships

All expenses including expenses for scholarships and fellowships from restricted or unrestricted funds. These expenses can be given in the form of grants to students, trainee stipends, prizes and awards.

Auxiliary Enterprises

All expenses incurred by the institution regarding auxiliary enterprises; these enterprises include operations that provide goods or services to students, faculty or staff that charge a fee for those services. Examples include food services, residence halls, bookstores, student unions, intercollegiate athletics and other self-supporting enterprises.


All expenses incurred by the institution regarding activities associated with the patient care operations of the hospital. Such expenses include; direct patient care, general health care support services, hospital administrative and fiscal services and charges relating to the physical plant operations.

Non-Current Funds

 All expenses incurred by the institution which are independent and unrelated to, but enhance the primary mission of the institution. These expenses may include commercial operations such as the steam plant.