Unrestricted: Funds received for which no stipulation was made by the donor or other external agency as to the purposes for which they should be expended, except for the limitations imposed by law and by the budget. The resources in this group are used for the purpose of performing the primary missions of the institution – instruction, research and public service. This includes any unit concerned directly with the operation and support of the educational program. All of the following are classified as current unrestricted funds:
1. General Operations - Funds used to support the general operational needs of the University. Sources include:
- State Funds: Funds appropriated by the State Legislature.
- General Operating Funds (GOF): Funds generated from revenue sources such as the Tuition and Mandatory Student Fees, Trust Fund Interest and Administrative Overhead.
2. Revenue-Based - Funds established for activities that are fully or partially supported through fees or charges for products or services. Revenue-based operations include:
- Auxiliaries: An operation providing services external, but contributing to, the basic academic mission of the university. Auxiliaries are managed as self-supporting activities through revenue generated from either student fees or the sale of goods or services to the campus community. Some examples of auxiliary operations on this campus are Residence Halls and Family Housing, Student Health, and Boarding Halls.
- Student Fee: An operation that provides services to students for various educational and ancillary purposes. These operations are primarily student supported through fees that may be either mandatory or non-mandatory. Some examples of student fee operations include Fine Arts Center, Computer, Career Services, and Student Activities.
- Sales and Service: An operation established for the purpose of providing goods and services to the University community and, in certain limited circumstances, the general public. Some examples of sales and services operations are Geology Microprobe, Central Mail, Research Support Services, and the Communications Disorders Clinic.
Restricted: Funds expendable for operating purposes but restricted by donors or outside agencies as to the specific purpose for which they may be expended. All of the following are classified as current restricted funds:
- Grants and Contracts
- Federal Appropriations
- Special State Appropriations