About the Budget

OPERATING BUDGET

The operating budget for SIU Carbondale is prepared each fiscal year for approval of the Board of Trustees. The layout of the budget illustrates the different types of available fund sources, such as appropriated funds, grants and contracts, and more.

The state budget is the backbone of the operating budget as well as the university. It provides nearly one-half of the overall operating budget for the institution and funds most instructional costs, including salaries, and many supporting services. For those who have responsibilities for managing budget, the budget purpose numbers below may be used to determine the type of funding associated with each account.

• State Accounts (budget purpose 270000 – 272999): The budgets in state accounts consist of two components: appropriated funds and income funds. For the current fiscal year, the budget is evenly divided between the two.
  • Appropriated funds include General Revenue and Education Assistance funds which come from State of Illinois tax dollars. The funds are usually appropriated by line. In FY15, 91% of SIUC’s appropriation is budgeted in personal services (salaries and wages). These funds must be committed by June 30 each year and do not carry forward.
  • Income funds include tuition revenue, interest earnings, and mandatory fee revenues. Tuition revenue is a direct result of student enrollment, credit hours and tuition rates. Tuition revenue is offset by the issuance of tuition waivers. Any cash remaining in the central fund at June 30 may carryforward to the following fiscal year in accordance with State guidelines. Any budget remaining in individual accounts at June 30 is lapsed.
• State Accounts (budget purpose 370000 – 379999): The accounts in this budget range are used for extended campus and summer session expenses. These programs operate using a budget model that allocates 70.5 percent of tuition revenue earned from off-campus and summer courses to the colleges. The remaining 29.5 percent of tuition revenue is retained centrally to cover overhead costs associated with delivery of the courses. There are no appropriated funds used in this budget range; it is income fund only. Colleges are allowed one year to spend any funds remaining at the end of each fiscal year.
• Grants and Contracts (budget purpose 220000 – 253999): Grants and contracts include funds received from external entities for the support of various research projects, special instructional programs, public service activities, student financial aid, and other programs. The specific use of these funds is restricted by contractual agreement with the sponsoring agency.
• Indirect Cost Recovery (budget purpose 202000 – 203999): Indirect cost funds, also referred to as overhead and “F&A” (facilities and administrative costs) are recovered as allowances against grant and contract account expenses. They are used to help cover expenses generally related to the administration of sponsored programs.
• Revenue Bond Operations (budget purpose 210000 – 213999): Revenue bond operations are funded primarily from student fees, operating charges and sales and services of various activities. Examples of units within this group include University Housing, the Student Center, Student Recreation Facility, the Student Services Building, Athletic Facilities, and the Student Health Facility. The use of these funds is restricted by bond covenants and state guidelines.
• Self-Supporting Activities (budget purpose 206000 – 208999 and 214000 – 214999): Self-supporting activities include a wide range of operations that may be self-supporting in whole or in parts. Revenue is generally derived through student fees or the sale of services. Examples include Student Activity Fees, Sports Clubs, University Press, Experimental Farms, Broadcasting Service, Touch of Nature, Information Technology Fee, Athletics operations, Green Fee, and others.
• Service Departments (budget purpose 200000 – 201999): Service departments provide services to other University departments. They are supported by internal charges to other departments. Examples include Physical Plant, Campus Mail, Travel Service, Information Technology Service, and Printing and Duplicating Service. The accounts are expected to break-even.