Budget Resources

Agency Funds

Funds that are managed by the university but actually belong to another entity. They are not included in financial statements.
Examples: Texas A&M San Antonio Foundation, Student Organizations.

Auxiliary Funds

Revenues generated by auxiliary operations that provide services to students, faculty, or staff and charge fees related to the cost of those services. These are self-supporting activities.
Examples: Food services, college stores, parking, recycling activities.

Base Budget

Permanent operating budget given to a unit to carry out ongoing operations from one fiscal year to another.

Benefits

Employee-related benefits such as Social Security (OASDI), retirement (TRS), health, dental, and vision coverage.

Centrally Managed Resources

Activities essential to campus operations and financially supported by the university as a whole.
Examples: Employee benefits, payroll taxes, workers' compensation, industrial disability, risk management, risk pool premiums.

Deferred Maintenance

Funds allocated for projects that maintain facilities at their intended level of service.

Designated Tuition (Local Tuition)

Funds collected from students for educational instruction. These funds can be used for general operations and may carry forward.

Fiscal Year

September 1 through August 31.

Fixed Cost

Costs that do not change with production levels.
Examples: Salaries, benefits, lease agreements, long-term contracts.

One-Time Funding

Funds allocated for a specific, non-recurring purpose. Not intended to become part of the base budget.

Reserves

Remaining balances after the fiscal year that can be used in future years. Some may be restricted.

State Appropriations

General Revenue Fund (E&G, Fund 1)

Funds provided through the legislative process and held in the state treasury. Includes operational, special item, and infrastructure support.

• Some funding is fixed
• Some is formula-based
• Does not carry forward year to year

General Revenue Fund – Dedicated (Other E&G, Fund 2)

Funds from state-mandated tuition and fees held in the state treasury.

• Can be used for university operations
• Carries forward until expended

University Services Fee (USF)

A consolidated fee replacing multiple student fees, including:

• Academic advising
• Library services
• Transcripts
• Student IDs
• Distance learning
• Campus safety and security
• Transportation
• IT services
• Student services
• Course and energy fees

Funds may be used broadly to support university operations.

Tuition Set Aside Funds

Legislatively required allocation of tuition for financial aid programs:

• 15% of state-mandated tuition → Texas Public Education Grant (TPEG) + emergency loans
• 5% of designated tuition → Texas Higher Education Coordinating Board (Be-On-Time Loan Program)

Temporary Funding

Same as one-time funding.

NACUBO Functional Classifications

Academic Support

Support services for instruction, research, and public service.
Examples: Libraries, museums, media services, academic computing, curriculum development.

Institutional Support

Administrative and operational support for the institution.
Examples: Executive management, fiscal operations, HR, logistics, IT administration, public relations, fundraising.

Instruction

All instructional activities including:

• Credit and non-credit courses
• Vocational and technical instruction
• Remedial and tutorial programs
• Extension and community education
• Departmental research and sponsored instruction

Operation & Maintenance of Plant

Maintenance and operation of physical facilities.
Examples: Building maintenance, custodial services, security, utilities, landscaping, renovations.

Public Service

Non-instructional services benefiting external communities.
Examples: Community programs, extension services, public broadcasting.

Student Services

Services supporting student well-being and development outside instruction.
Examples: Admissions, registrar, counseling, career guidance, financial aid, student health services.