Budget Terminology

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 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 student’s 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.
  • Operational 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 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 – All activities for bookstores, such as clothing stores, and any other stores or shops providing primarily non-food items.
  • Residential Services – All activities for housing operations including residence halls and apartments. Debt service expenditures for buildings constructed for the primary purpose of providing space for residential services are to be reported in this category.
  • Auxiliary Support – All activities for student centers operations except for food service or college store operations which are reported in other categories. Debt service expenditures for buildings constructed for the primary purpose of providing space for recreational programs are to be reported in this category.
  • Parking and Transportation- All activities associated with providing parking and transportation services are reported in this category.
  • Intercollegiate Athletics– All activities for intercollegiate athletics events and associated 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– Efforts to provide resources for educational and general services through supplementing other activities with the system.  Included here are activities related to eminent scholars and funds for excellence.

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

Sponsored Programs- Opportunities for faculty to solicit funding from outside sources to pursue scholarly research activities or provide educational services to campus and surrounding community.

The Expenditure structure is a mechanism designed to classify the different 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, health services, technical services, travel, and transportation services.
  • Supplies and Materials – Includes expenditures for administrative supplies, energy supplies, manufacturing supplies, medical and laboratory supplies, repair and maintenance supplies, residential supplies and specified use supplies.
  • Continuous Charges – Includes expenditures 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, software, educational, cultural, electronic, photographic, medical, laboratory, motorized office, specific use, and stationary equipment.
  • Obligations – Includes expenditures for bond and loan principal and interest.

PTAEO - Charging instructions for expenses in the University’s accounting system. This combination is entered in daily into the Integrated System. With the PTAEO, the Integrated System records and maintains the specific details of (1) who incurred the expense (2) for what purpose (3) the source of funding.

  • Project-A six digit number that defines the use of funds
  • Task-Further breaks down the project, could be a building, a sub-activity, or a division within the project
  • Award-Gives source of the fund-there are many types (state, gift, etc.).The first letters provide a key to the fund type.
  • Expenditure Type-The category of purchasable items.
  • Organization-A unique number that identifies each department/unit.

OTPS - All expenditures other than salaries, wages, and fringe benefits fall into this category. OTPS stands for Other Than Personal Services.