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CAMPUS PROFILE GLOSSARY
November 2004

1900-2680 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 data from Banner. Expense data from University Financial Accounting System General Ledger (UFAS/GL), Final June file. For FY04 and beyond, expense data from Banner.

2000 Total Original State Budget
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.

2020 % 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.

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).

 

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 here 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).

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).

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:

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.

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:

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

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.

 

Campus Profile Glossary

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