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Planning & Budget
Planning & Budget
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Description of Major Fund Groups


State Operating Budget:

  • Appropriated Funds
    State appropriated funds include General Revenue Funds which come from Illinois tax dollars.
  • Income Funds
    Income Fund revenue includes:

    • Tuition revenue
      Tuition revenue is a direct result of student enrollment, student residency, credit hours, and tuition rates and is the largest component of the Income Fund.
    • Off-campus program revenue
      Off-campus program revenue is based on charges sufficient to cover all instructional and administrative costs of the programs.
    • Interest earnings on income fund deposits
    • Certain miscellaneous fee revenue
      The State of Illinois Legislative Audit Commission (LAC) guidelines require that certain fee revenues such as application fees, course-specific fees, and graduation fees be deposited into the income fund.



Non-State Operating Budget:

  • Grants and Contracts
    Grants and contracts include funds received from governmental entities and private foundations and corporations for the support of various research projects, instructional and training programs, public service activities, student financial aid, and other programs. The specific use of these funds is restricted by contractual agreement with the sponsoring agency. Generally, revenues will equal expenditures over the life of the grant or contract.

  • Indirect Cost Recovery
    Indirect cost funds are recovered as overhead allowances on grants and contracts. They are used to help cover a share of expenses for such items as operation and maintenance, library services, sponsored project administration, and general administration.
  • Revenue Bond Operations
    Operations of revenue bond financed facilities are reported in this fund group. Revenue Bond enterprises are funded primarily from student fees, operating charges, and sales and services of various activities and include such facilities as residence halls, student centers, and student recreation centers.

    At SIUE, the Revenue Bond units include: University Housing, Morris University Center, Student Success Center, Student Fitness Center, and Parking and Traffic.
  • Self-Supporting Activities
    Self-Supporting Activities include a wide range of operations which are directly related to Instructional, Research, or Public Service units or support the overall objectives of the University. They may be Self-Supporting in whole or in part. Revenue is generally derived through student fees or sales of services.

    Examples at SIUE include the Dental Clinic, textbook services, and athletic fees.
  • Service Departments
    Service Departments provide specific types of services to University departments and are supported by internal charges to using departments. Such services might be purchased from outside sources but for reasons of convenience, costs, or control are often provided more effectively by an in-house service department.

    Examples at SIUE include Facilities Management and Transportation Services.