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CAMPUS PROFILE GLOSSARY

November 2017


1999-2698 BUDGET AND EXPENDITURES
Source: Budget allocations will be identical to those in the annual Budget Summary for Operations distributed in September by the Board of Trustees. For FY04 and beyond, budget and expenditure data is from Banner. Prior to FY04, expense data is from University Financial Accounting System General Ledger (UFAS/GL), Final June file.

2000 Total Original State Budget
Due to the State budget impasse, FY16 budget figures are based on the FY16 stopgap appropriation and do not reflect a temporary shortfall held centrally as the University awaits final FY16 budget resolution.
Original fiscal year STATE BUDGET for operations as it appeared in the printed Budget Summary for Operations, which includes summer session budget, but excludes midyear adjustments such as allocations to units from college, campus, or university reserve accounts. Includes state appropriations from the General Revenue Fund, the Fire Protection Fund, and the Real Estate/Insurance Fund and expected tuition revenues distributed according to the campus budget allocation plan.

2010 % Group State Budget
Total state budget of the unit as percent of the group budget. For a department, the group is the college. For a college, the group is the academic units totals. (Note: this item was renumbered in fall, 2010; previous number was 2020)

2015 St Budget - Constant $000 Total state budget divided by the Consumer Price Index in constant 1982-84 dollars.



2040 Allocation of State Budget
Percent distribution of state budget allocated for various purposes, as follows:

2050,2120 Academic Salaries, % Academic Salaries
Budgeted salaries of permanent and visiting faculty and academic professionals as a percent of the state budget (Banner Account 211000, (UFAS object code 1100) excludes 211200, Summer Salaries, reported in line 2090).

2060,2130 Assistant Salaries, % Assistant Salaries
Salaries of graduate assistants, including research assistants, teaching assistants, and other assistants as a percent of the state budget (Banner Account 212000, same as UFAS object class 1200).

2070,2140 Non-Academic Salaries, % Non-Academic Salaries
Salaries of non-academic employees as a percent of the state budget (Banner Account 213000, same as UFAS object class 1300).

2080,2150 Wages, % Wages
Funds for unbudgeted personnel services as a percent of the state budget (Banner Account 215000, same as UFAS object class 1500).

2090,2160 Summer budget wages, % Summer budget wages
Salaries budgeted for summer session academic appointments as a percent of the state budget (Banner Account 211200, same as UFAS object class 1120).

2100,2170 % Expense & Equipment
Expense, equipment and other non-personnel services as a percent of the state budget (all other object classes).

Drilldowns for State Budget

  • NACUBO function code: A code created by the National Association of College and University Business Officers to classify the major functions of university activity. Derived as the top level of the program code hierarchy.
  • Program code: A code assigned in Banner to any budget or expenditure to classify the specific function within the NACUBO code.
  • Budgets by account: each budget or expenditure has attached an account code which identifies the type of expenditure. The largest categories are Personnel Expenses and Expense & Equipment. We also show breakdowns of the Personnel Expense by major categories of employees.
  • Fund and fund title: budgets and expenditures are all marked with the source of funds. Since we show budgets only on state funds, for most depts there will be only one fund.

2400-2406 Dollars Generated and Budget Deficits

2400 Total tuition dollars (000)
Source: EDW Financial Aid and Student Accounts Receivable Modules.
Prior to 2014-15, Office of Business and Financial Services.
The tuition data is the assessed amount less waivers and is pulled by Fiscal Year (July 1 - June 30). Total tuition includes cost recovery, self-supporting, and other categories (including extramural).

2402 Self-sup/CR acad pgms (000)
Source: EDW Financial Aid and Student Accounts Receivable Modules.
Prior to 2014-15, Office of Business and Financial Services.
Cost Recovery programs do not receive an allocation of state funds, generate all costs through tuition and fees, are approved by the Board of Trustees, are exempt from all tuition and fee waiver programs, but must honor statutory waivers. Cost Recovery programs included are Accountancy MS, Executive MBA Program, Finance MS, Taxation MS, Technology Management MS, and Economics MS with Policy Economics.
Self-Supporting programs are defined as programs that receive no direct state subsidy (general revenue funds), may depend on a special Board of Trustees approved tuition rate to cover additional costs of developing and offering the program, are usually aimed at non-traditional audiences (e.g. professional, off-campus, online), and are exempt from all tuition and fee waiver programs, but must honor statutory waivers.
For additional information and a list of Cost Recovery and Self-Supporting Programs go to this
link.

2404 Number of budget deficits and 2406 Budget deficits (000)
Source: EDW Financial Aid and Student Accounts Receivable Modules. Gift and self-supporting fund deficits reflect cash balances. Institutional funds deficits reflect net budget balance available netted at the departmental level. Sponsored program and plant fund deficits are excluded.

 

2500-2680 EXPENDITURES
Expenditures by fund source.
Source: FY04 on: EDW Operating Ledger Summary table (T_OL_SUM).
FY03 and earlier: UFAS/GL Final June File.

In order to develop expenditure figures that are meaningful when aggregated at the college and campus level, the expenditures published in lines 2500-2660 do not include budget transfers, overhead charges on grant funds, and stores and services expenditures (see below). Including such transactions would result in a "double-counting" of expenditures campus wide.

2500 Expenditures excl Aux, S&S
Total expenditures charged to all fund sources except auxiliary enterprises and expenditures from Stores & Services accounts (see below for definition). Excludes budget transfers such as from ICR.

2530,2620 State Approp & Tuition
Total expenditures charged to State of Illinois appropriations or tuition funds (Banner Fund Type 1, same as UFAS Ledger 1).

2533-2542 State Expenditures by NACUBO
NACUBO (National Association of College and University Business Officers) created a coding system to classify the general functional area for an expenditure. In Banner finance, the NACUBO code is the first level of the program hierarchy. We use the first two digits only to classify state expenditures.

2550,2630 Institutional
Percent of total expenditures charged to funds generated from Institutional funds (Banner Fund Type 2, same as UFAS Ledger 2). Institutional funds are broken down further:

  • 2553 ICR: Institutional costs recoverd from sponsored projects. Banner Fund Type code is 2C.
  • 2554 Royalty/Patent: income from patents, copyrights, and royalties. Banner Fund Type code is 2E.
  • 2555 Educ/Adm allw: Educational and administrative allowances. Banner Fund Type code is 2A.

2570,2640 % Grants & Contracts
Percent of total expenditures charged to grants and contracts with federal government agencies, State of Illinois government agencies, and all other external sponsors such as foundations, corporations, other universities (Banner Fund Types 4A, 4C, 4E, 4G, same as UFAS Ledger 5). Expenditures from Banner account lines starting with 198 are omitted. These overhead charges to sponsored projects are more properly considered budget transfers than expenditures. Including them in the expenditures would result in double-counting expenditures campus-wide.

  • 2573 G&C Federal: Sponsored projects funded by agencies of the Federal Government. Banner Fund Type code is 4A.
  • 2574 G&C Illinois: Sponsored projects funded by agencies of the State of Illinois. Banner Fund Type code is 4G.
  • 2575 G&C Pvt & Oth: Sponsored projects funded by private corporations, foundations, or other governments. Banner Fund Type code is 4C or 4E.

2590,2650 % Gifts & Endowment
Percent of total expenditures charged to gifts from U of I Foundation and Alumni Association, direct gifts to departments and colleges, and income from endowments held by UIUC (Banner Fund Type 4J,4M,4N,2G; same as UFAS ledger 6, UFAS accounts 40000-51999). Does not include expenditures from farm endowment (Banner Fund Type code 4K, UFAS accounts 51200-85490). Subcategories are:

  • 2594 Gifts: Includes restricted and unrestricted gifts. Banner Fund Type code is 2G, 4M, 4N
  • 2596 Endowment: Banner Fund Type code is 4J.

2610,2660 % Revolving/FWS/LandGrant
Percent of total expenditures charged to other fund sources which include:

  • 2614 Self-supporting activities: Banner fund type code starts with 3, excluding 3E (stores & services), 3J and 3M (auxilary enterprises). Same as UFAS Ledger 3, UFAS accounts 60000-79999.
  • 2616 Federal work study (FWS): Banner Fund codes in the range 498000 - 498999 regardless of fund type.
  • 2617 Federal land-grant appropriations (Banner Fund Type 4Y, same as UFAS Ledger 6, accounts 52100-85499).

2670 Auxiliary Enterprises exp
Expenditures charged to Banner Fund Type 3J and 3M (same as UFAS Ledger 3, account numbers 50000 - 59999), excluding accounts with NACUBO code 5000 (stores & services).

2680 Stores & Service expenditures
Expenditures with program level 2 code of 5000 or fund type code of 3E (same as UFAS accounts with NACUBO code 5000). These expenditures are not included in the Total expenditure line to avoid double-counting dollars spent by departments.

(Special note on Facilities and Services data for line 2680: Due to a combination of timing issues and accounting changes made by F&S staff in 2010-2011, current numbers for this line within F&S departments cannot be reliably compared with previous year department-level numbers. In particular, the wages listed in the "Expenditures by Fund and Account" detail page show large negative values (surplus) for administrative unit 1-701, which is offset by increases in the wages value in other departments, especially units 1-518 and 1-456. When performing analysis on the numbers in line 2680 for F&S, please select major unit "Facilities" from the dropdown menu on the left to ensure meaningful comparisons, and avoid the selection entitled "Facilities and Services" which will only show the numbers for administrative unit 1-701.)

2682 Total research and development expenditures ($ thousands)
All expenditures for R & D from the current operating funds that can be separately accounted for. This includes projects that are separately budgeted and fall under OMBís A-21 definition of organized research, as well as expenditures of other funds designated for research. This does not include fringe benefit or sabbatical amounts.

2685 Grant & Contract Expenditures - Principal Investigator Home Dept
Sponsored project expenditures by the home department of the principal investigator instead of the unit receiving the grant. Each fund is mapped to a single PI, so all grant fund expenditures could be mapped to the PI home department.

If a grant has more than one investigator, only the principal investigator's home department will receive credit for the grant unless the grant is split into multiple funds, each fund with a different investigator listed. If the PI for a fund was replaced by another PI in midyear, the dollars were prorated to home departments based on the number of days the fund was assigned to each PI. A drilldown on this item allows you to see the expenditures by fund, PI, and account. This item was piloted in the 2008-09 Campus Profile.

 

2690-95 ICR Budget Transfers
ICR (also known as Facilities and Allowances) dollars deducted from each grant fund by a budget transfer, not an expenditure. This means that these amounts will not be shown in the Grant & Contracts expenditures above. Because they are a significant part of many sponsored project costs, we extracted them from the EDW and display them in this special section.

2690 ICR Budget Transfers (000)
The sum of lines 2693-2695. The dollars transfered out of sponsored project accounts this year.

2693 ICR transfers-Fed (000)
Budget transfers from Federal sponsored project funds for direct ICR charges.

2694 ICR transfers-IL (000)
Budget transfers from Illinois sponsored project funds for direct ICR charges.

2695 ICR transfers-Other(000)
Budget transfers from Private and Other sponsored project funds for direct ICR charges.

 

Drilldowns for Expenditures

Details by fund and account are provided for all expenditures and for
the G&C Expenditures by PI Home Department item.

  • Current Org Code: Organization where these expenses were mapped for this Campus Profile publication
  • Dept name: The name of the unit where the expenses were charged;
    if a unit merged into another unit, this will show the original unit
  • Fund Lvl 1 Code: the top level of the fund hierarchy, equivalent to the "ledger" for the expenditure
  • Profile Item: The line in the Campus Profile where this expenditure was counted. Subtotals are shown for each group which should match the numbers on the Profile.
  • Fund: The fund code entered on the expenditure transaction
  • Fund title: The title of the fund.
  • NACUBO: Top level of the program hierarcy, this indicates whether the expenditure was for instruction, research, public service, etc.
  • Principal Investigator: the person listed as the PI for the fund. Only one can be assigned at any point in time, so if two or more are shown for the same fund, it means the PI was changed in midyear.
Expenses by Account Groups
When an expenditure is made, an "account" is added to the transaction
to indicate the type of good or service purchased.
These accounts are summarized as follows:
  • Total: total expenditures, all accounts on this fund
  • 12: Supplies
  • 13: Travel
  • 14: Services
  • 15: IT & Prof Svcs
  • 16: Equipment
  • 17: Capital & plant
  • 18: Misc Expenses
  • 19: Allowances
  • 211: Academic Staff: salaries for faculty, academic professionals, and other academics
  • 212: Assistants: graduate, teaching, and research assistant stipends
  • 213: Staff: Civil service pay
  • 215: Wages: hourly wages and physical plant chargebacks
  • 218: FWS: Federal work study wages
  • 219: Misc Personnel
  • All other accts: accounts not listed above.
Mandatory Budget transfers from G&C
This represents the dollars moved out of a fund for Facilities and Allowances costs (formerly called "ICR", Indirect costs recovered) charged to grants, as opposed to the direct expenditures listed by account. These costs are not included in the expenditure lines in the Campus Profile because they are not actually spent from the original grant fund; rather, the dollars are transferred out to other units as ICR funds and and spent elsewhere. Nevertheless, it is important to track the total dollars from each grant fund, so we show these dollars here in addition to the direct expenditures.


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