Instructions, Descriptions and Forms
Detailed instructions, instructional videos for processes - instructions for the budget processes and interactive videos (one video that is a “how to” for the budget process)
- Instructions for Online Budget Submission System [pdf]
- RAMP Codes and Definitions [doc]
- NACUBO Functional Expense Codes [doc]
Description of Fund Sources
General Operating Budget, or G.O. Budget (Ledger 2) – The G.O. Budget is funded from two primary sources, state appropriation and tuition revenue. Other terms on the SIUE campus routinely used are the “state budget” or “ledger 2 budget.” The primary use of the G.O. Budget funding is to pay for the cost of instruction, along with the necessary support to facilitate instruction.
State appropriation funds – General Revenue Funds that come from Illinois tax revenue dollars.
Income Fund – Income Fund revenue primarily comes from tuition revenue, but also includes certain fee revenue required by state law to be deposited into the Income Fund. Those fees include course-specific fees, certain program fees, application fees, and graduation fees.
Non-state Budget - In addition to the General Operating Budget, SIUE’s budget contains other additional fund groups (i.e., sources of funding). The accounts in these other fund groups have routinely been called the “non-state budget” accounts or “local budget” accounts on the SIUE campus.
Service Departments (Ledger 3) – These units provide services for other university departments. Services are billed out to campus departments to cover their expenses. Examples at SIUE include Facilities Management and ITS.
Self-Supporting Activities (Ledger 4) – Self-Supporting Activities, routinely referred to as “ledger 4 accounts” on the SIUE campus, include a wide range of operations that are not supported by the G.O. Budget. Revenue is generally derived through student fees or sales of services and these accounts are intended to cover their operations through revenues received for their services. Examples at SIUE include the Dental Clinic, the campus bookstore, textbook services, and athletics.
Indirect Cost Recovery (Ledger 4) – Indirect cost funds are recovered as overhead allowances on grants and contracts. These accounts are a subset of the ledger 4 Self-Supporting accounts.
Revenue Bond Operations (Ledger 5) – Revenue Bond enterprises have facilities that have been financed by the sale of revenue bonds and 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.
Grants & Contracts (Ledger 6) – Grants and contracts include funds received from government entities, private foundations or corporations for the support of various research projects, instructional and training programs, public service activities, student financial aid, and other programs. The specific uses of these funds are restricted by contractual agreements with the sponsoring agency. Generally, revenues will equal expenditures over the life of the grant or contract.
Budget Forms
- Non-Salary Budget Transfer [pdf] - must be downloaded to be viewed
- Salary Budget Transfer [pdf] - must be downloaded to be viewed
- Budget Object Codes [pdf]
- Appeal Form for Lapsed Salary Sweeps [pdf] - must be downloaded to be viewed
