Frequently Asked Questions

Revenue units have a greater ability to influence revenue generated for the campus through direct revenue-producing activities, such as delivering instruction, conducting research or providing services (e.g., room and board). In aggregate, revenue units are responsible for generating enough revenue to cover the costs of the central support units. Revenue units are further sub-categorized as either an academic or auxiliary unit.

 Academic Revenue Units include:

• Carlos Alvarez College of Business
• College for Health, Community, and Policy
• College of AI, Cyber and Computing
• College of Education and Human Development
• College of Liberal and Fine Arts
• College of Sciences
• Klesse College of Engineering and Integrated Design
• University College

Auxiliary Revenue Units include:

• Athletics
• Bookstore
• Campus Recreation
• Campus Services-Business
• Food Services
• Housing Services
• Parking
• Student Health Services
• Student Union (previously University Center)
• Transportation
• UTSACard
• Vending

Support units tend to have little to no influence over revenue that is generated for the campus. Support units, such as Business Affairs, Facilities and Human Resources, include central functions that support all campus units. In aggregate, revenue units are responsible for generating enough revenue to cover the costs of the support units.

Support units are further sub-categorized as either an academic support or administrative support unit. Among other characteristics, support units tend to share the following features:

• Limited-to-no ability to influence revenue
• Provide services and/or support to colleges, schools, centers and institutes, and auxiliaries
• Accountable for optimal service levels and fiscal performance
• Encouraged to justify funding levels through benchmarking

Academic Support Units:

• Academic Affairs – Academic Innovation
• Academic Affairs – All other (inc SVP office)
• Academic Affairs – Global Initiatives
• Academic Affairs – Graduate & Postdoctoral Studies
• Academic Affairs – Honors College
• Academic Affairs – Library
• Academic Affairs – Strategic Enrollment
• Academic Affairs – Student Success
• Academic Affairs – Student Affairs
• Research
• School of Public Health

Administrative Support Units:

• Advancement and Alumni Engagement
• Business Affairs
• Business Affairs Administration & Operations
• Financial Affairs
• Institutional Strategic Planning & Compliance Risk Management
• President’s Division
• Public Safety
• Real Estate and Property Management
• University Relations
• University Technology Solutions (UTS)

Centers and institutes are situated within the academic or support units with which they are affiliated.

A strategic investment allocation are monies for those units not able to cover direct costs. The largest revenue sources used to fulfil strategic investment allocations include undergraduate tuition, graduate tuition and general state appropriations. Grants, contracts, direct (restricted) state appropriations, fees and gifts do not contribute to the strategic investment allocations.

Carryforward funds, defined as unexpended balances at the end of the fiscal year, are not reflected in IRM since they are only available for one-time-use. Lapse and carryforward rules are applied by fund type and can vary based on the type of revenue source. Refer to the Guidelines for Carry Forward Process document for the most up-to-date rules approved by university leadership. 

Support unit expenses are a complex union of fixed and discretionary costs. Budgetary requests align with service level demands and performance. Support units are evaluated through the Operational Review process to help units identify opportunities to improve outcomes and examine efficiencies.

The Budget Model Overview provides information on the model concepts, structure, and flow of funds. After reviewing the document, if you have additional questions reach out to the IRM team to request a meeting with specific questions in mind.

College revenue sources are Tuition, State Appropriation-Instr/Research, Sales & Services, and Other Revenue. Auxiliary Unit revenue sources are Sales & Services and Other Revenue. Rates are reviewed and adjusted annually.

The revenue assessed is Sales & Service and Other Operating Revenue on the IRM P&L lines. This rate is reviewed and adjusted annually.

Revenues are received in a single cost center however may be distributed to multiple cost centers based on where related expenses will occur. This distribution is a revenue transfer.

A forecasted estimate by the research division based on projected grant activity and shared credit allocations.

The sources of revenue line items that are assessed to CSIF are Total Tuition and Fees, State Appropriations-Instruction, State Appropriations-Research, Sales & Service, and Other Operating Revenue.

CSIF provides temporary, one-year funding, for projects that advance the university’s strategic plan.