Total
Funds Operating 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 & Institutional Support
Functions and services that support the UT-Houston administration of the university and benefit the entire UT-Houston 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, planning and public affairs.
MSRDP Administration
Medical Services Research and Development Plan (MSRDP) Physician Business Services is managed by University Care Plus, its affiliated non-profit, physician corporation.
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 UT-Houston by federal, state and local agencies to support sponsored projects.
Current Restricted Funds
Funds provided to UT-Houston by private entities and/or individuals for sponsored projects and/or institutional support (gifts, endowment income and selected types of contracts/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 UT-Houston 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 UT-Houston 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