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Budget Terminology >>> Educational & General | Auxiliary Enterprise | | Expenditure

Program is the term used to accumulate financial information related to activities or sets of activities aimed at achieving specific objectives of the Commonwealth. This component reports the costs of programs across agency and fund lines and provides the basis for program budget formulation and control. Revenues are not recorded to programs.

Educational and General is a term used to describe all operations related to the institution’s educational objectives. All activities associated with instruction, research, public service, academic support, student services, institutional support and operation and maintenance of plant are included in this classification.

Instruction - All activities which are part of the institution’s instructional program. This includes expenditures for those instructional activities that may be applied as credit toward a postsecondary degree or certificate in an academic program or field of study. The intent of activities is to provide course and educational experiences for degree-oriented students but may also serve unclassified students.
Research - All activities specifically organized to produce research outcomes and commissioned by an agency either external to the institution or separately budgeted by an organizational unit within the institution.
Public Service - All activities established primarily to provide non-instructional services beneficial to individuals and groups external to the institution.
Academic Support - All activities carried out primarily to provide support services that are an integral part of the operations of one of the institution’s three primary programs: instruction, research, and public service.
Student Services - All activities whose primary purpose is to contribute to students’ emotional and physical well-being and to their intellectual, cultural, and social development outside the context of the formal instruction program.
Institutional Support - All activities whose primary purpose is to provide operational support for the day-to-day functioning of the institution excluding activities connected to the physical plant operations.
Operation and Maintenance of Plant - All activities whose primary purpose is to provide services and maintenance related to campus grounds and facilities.

An Auxiliary Enterprise is an entity which exists to furnish goods or services to students, faculty, or staff. This classification is based upon the nature of the service being provided and the client served and not the “self-supporting” aspect of the activity. The charged fee should be directly related, although not necessarily equal, to the cost of the service.

Dining Services - All activities whose primary purpose is food service and food service related operations. It includes expenditures for cafeterias, restaurants, snack shops, vending machines, and catering services, even if the operation is located within a student union or residential unit.
Bookstore and Other Stores - All activities for bookstores, and other store operations, such as clothing stores, convenience stores, and any other stores or shops providing primarily non-food items.
Residential Services - All activities for housing operations including dormitories, apartments, houses, fraternity and sorority houses, faculty and staff housing, and hotel operations.
Auxiliary Support - All activities for student centers operations except for food service or college store operations which are reported in other categories. Expenditures for student center activities include game operations, performing arts, movies, lectures, crafts, social events and special programs. Debt Service expenditures for buildings constructed for the primary purpose of providing space for recreational programs are to be reported in this category.
Intercollegiate Athletics and Intramural Programs - All activities for intercollegiate athletics events or programs and intramural programs are included in this category. Debt service for buildings constructed for the primary purpose of providing space for intercollegiate athletics should be reported in this category.

Financial Assistance For Educational and General Services (Sponsored Programs) - Efforts to provide resources for educational and general services through supplementing other activities with the system. Included here are activities related to eminent scholars, sponsored programs, and funds for excellence.

Student Financial Assistance - Efforts to provide financial assistance to higher education students. Included here are scholarships and fellowships.

The Expenditure structure is a mechanism designed to classify the different expenditure categories and collect expenditure information in a systematic manner. The information is used for accounting control, financial management and budgeting purposes.

Personal Services - Includes expenditures for employee benefits, salaries, special payments and wages of State employees.
Contractual Services - Includes expenditures for communication services, employee development services, health services, management and informational services, repair and maintenance services, support services, technical services, travel, postage and transportation services.
Supplies and Materials - Includes expenditures for administrative supplies, energy supplies, manufacturing and merchandising supplies, medical and laboratory supplies, repair and maintenance supplies, residential supplies and specified use supplies.
Transfer Payments - Includes expenditures for awards, contributions and claims, educational and training assistance, grants and aid and dedicated and general shared revenue.
Continuous Charges - Includes expenditures for insurance-fixed assets, insurance-operations, capital and operating lease payments, installment purchase and service charges to include utilities.
Property and Improvements - Includes expenditures for property and improvements acquisition, natural resources acquisition, and site development.
Equipment - Includes expenditures for computer, educational, cultural, electronic, photographic, medical, laboratory, motorized, office, specific use, and stationary equipment.
Obligations - Includes expenditures for bond and loan principal and interest.