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  Data and Statistics

Current Budget Information

FY19 Operating Budget

  • This statement reflects our FY19 Operating budget expressed as projected financial statements using GASB (Government Accounting Standards Board) rules. This is the FY19 Operating Budget approved by the UMass Board of Trustees. This statement uses the accrual-basis accounting method which reflects activity rather than actual cash transactions. For example, revenues are included when earned, rather than when the cash is received. Expenses are included when incurred, rather than when paid. Most significantly, this statement replaces payments for debt principal and transfers to plant funds with annual depreciation of capital assets. Depreciation is the annual charge for the use of capital assets (buildings, infrastructure and equipment), and works on the principle of matching expenses to revenues earned. Costs for these assets are ratably charged over their useful life, rather than charging the operation at the time of construction/purchase for the costs of large assets that will be utilized over many years.

  • The following statements reflect our FY19 Operating Budget expressed using cash-basis accounting methods. Budgets are managed on a day-to-day basis using cash-basis accounting, so the operating budget approved by the UMass Board of Trustees is restated for internal campus management and reporting. Cash-basis accounting means that revenues and expenses are recorded when the cash transaction happens. Most notably, this budget includes the repayment of debt principal as well as transfers to plant funds for future capital projects at the time the cash transactions occur. In addition, this budget view allows for encumbrances for future project and liability expenditures.

 Fringe Rates

FY2019 Fringe Rates: July 1, 2018

 Fringe Rates

FY2018 Fringe Rates: July 1, 2017

 Fringe Rates

FY2017 Fringe Rates: July 1, 2016

FY2016 Fringe Rates: July 1, 2015

 Pay Period Schedule

FY19 Pay Period Schedule

FY20 Pay Period Schedule

 Tuition & Fees

Office of the Bursar Fee Schedule

. Administrative Overhead Rates

RBB Rate Sheet FY2017, FY2018, and FY2019 [PDF]