Preface Budget
One primary purpose of publishing the Fact Book is to communicate clearly fiscal issues and terms to the members of the university community. Readers should note that budget tables use terms that collectively or individually describe organizational entities that may not necessarily be reflected on organization charts but that may be significant elements of the institution’s financial picture. Among the financial reporting categories are those described below.
Administrative and Institutional Support
Functions and services that support the UTHSC-H administration of the
university and benefit the entire UTHSC-H community. Administrative
Support includes the president and his office, the executive vice presidents
and support departments such as purchasing, accounting, budget, data
processing, human resources, auditing, payroll, student counseling,
student financial aid and the registrar’s office. Institutional
Support includes such functions as sponsored projects, employee health,
legal affairs, network services, distribution, development, and public
affairs.
MSRDP Administration
Medical Services Research and Development Plan (MSRDP) Physician Business
Services is managed by UT Physicians, its affiliated non-profit, physician
corporation.
Budget Terms
To aid in understanding types of fund groups that are included in many budget tables, the following definitions are included:
Administrative
Recovery
Funds generated from reimbursements to state funds from university programs
that are not state funded and that generate revenue. For example, a clinical
operation that generates revenue and is intended to be self-supporting
may use a university support department (e.g., payroll) to some extent.
That state-funded support department then minimally subsidizes the revenue-generating
department. The Administrative Recovery formula is a tool to recoup the
impact on the total state funds budget of providing such services.
Auxiliary
Enterprise Funds
Funds generated from fees charged to students, faculty or staff for services
furnished by an auxiliary enterprise (i.e., parking, university housing
and the recreation center). Auxiliaries may be regarded as being similar
to private concerns in that they are self-supporting.
Contract and Grant
Funds
Funds awarded to UTHSC-H by federal, state and local agencies to support
sponsored projects.
Current Restricted Funds
Funds provided to UTHSC-H by private entities and/or individuals for
sponsored projects and/or institutional support (gifts, endowment income
and selected types of contracts and grants).
Designated Funds
Funds generated by service-providing entities that generate revenue from
external sources (e.g., MSRDP ambulatory clinics).
Institutional Reserves
Funds identified annually during the operational planning process from
various sources, including institutional reallocation. The funds are
allocated during the operational budgeting process to new initiatives
and program enhancements in the next fiscal year. They may also be monies
set aside as reserves for the next fiscal year for such needs as merit
programs, emergency adjustments and mid-year program enhancements.
Local
(State) Income
Funds related to activities funded by state appropriations but that
are earned, collected and retained locally. This includes investment
income derived from state funds held in local accounts, tuition and
fees, indirect cost recoveries from grants and contracts and patient
clinic income from clinics operated with state appropriations.
State Funds
Funds that are appropriated to UTHSC-H by the Legislature. These funds
include general revenue (funds held in the State Treasury) and funds
generated locally such as tuition and fees. See local (state) income.
Texas
Advanced Research Program
Funds awarded to UTHSC-H by the Texas Higher Education Coordinating
Board for research projects.
Note: The presentation of operating budget
schedules reflects the total array of funds budgeted both within and
for the support of each operating unit. Where applicable, funds attributable
to specific schools were distributed appropriately. Such distributions
include the following:
+ Staff benefits (formerly budgeted totally in university administration)
+ Utilities (formerly budgeted totally in university administration)
+ School-specific institutional reserves
+ School-specific Special Item programs funded by appropriations from
the Texas Legislature (less centralized administrative operations) such
as the Texas – Mexico Border Project
Charts
Resources
