Instruction – expenditures for all activities that are part of an institution’s instruction program. This includes expenses related to both credit and non-credit courses, including academic, vocational, and technical instruction, as well as remedial, tutorial, and instructional activities offered during regular, special, and extension sessions.

• Includes:
  • Academic disciplines offering credit and non-credit courses.
  • Continuing education activities for programs that are open to the general public and classes that are not part of a formal degree or certification (i.e., non-degree continuing education).
  • Department Chairs for whom instruction remains a key component of their administrative responsibilities.
• Excludes:
  • Academic administrators when the primary assignment is administration - for example, academic Deans or Associate Deans.

Research – expenditures for all activities specifically organized to conduct research, whether funded by an external agency or separately budgeted within an organizational unit of the institution.

• Includes:
  • Departmental research that lacks a defined research scope, technical proposal, budget proposal, peer review process, formal funding award, or submission of a technical report. Examples include IDC funds and start-up/incentive funds.
  • Organized Research, both on-campus and off-campus.
  • Research institutes and centers.
  • Sponsored instruction and training specific to educational or training activities established through a grant, contract, or cooperative agreement.
  • Training individuals in research methodologies and techniques, where such instruction takes place within the same facilities used for other research and development activities.
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• Excludes:
  • Non-research sponsored programs, such as community service programs, health service projects, and clinical trials.

Public Service – expenditures for activities that offer non-instructional services intended to benefit individuals and groups external to the institution.

• Includes:
  • Direct patient care performed at teaching hospitals, health science centers, and clinics for the community. Examples include activities and staff that support prevention, diagnosis, treatment, and education at institutions such as the Dell Seton Medical Center.
  • Community outreach services, including personnel and associated costs, provided to individuals or groups outside the university’s core instruction, research, and support functions. Examples include summer camps, recreational programs, and consulting or counseling services for non-university participants.
  • Cooperative services, which are similar to community services, with the key distinction being that administrative and financial responsibilities are shared collaboratively with external agencies. Examples include seminars organized for businesses or consulting engagements.
  • Public broadcasting services, including staffing, operations and maintenance.
• Excludes:
  • Student health centers.
  • Construction grants.
  • Scholarships and fellowships.

Academic Support – expenditures for services that directly support the academic functions of the institution, such as academic administration (academic dean but not department chair), awards, sabbaticals and development programs for faculty, and libraries and museums. These expenditures should be limited to those incurred within the College, School, or Unit (CSU) and should not reflect institutional-wide costs.

• Includes:
  • Academic computing support, including mainframe facilities, software development, and staffing for computing services.
  • Academic education media services, including audio-visual and technology support for instructional venues like teaching centers and performance halls.
  • Academic administration. Examples include advising offices, academic and graduate deans’ offices, and departmental financial/operational staff (excluding department chairs).
  • Separately budgeted support for curriculum/course development and faculty professional growth activities, such as conferences, sabbaticals, and awards.
  • Academic resources and ancillary services, including libraries, museums, galleries, and other organized activities that support the instructional mission.
  • Department contracts and grants specialists/staff.
• Excludes:
  • Administrative computing support. This activity is classified as Institutional Support (NACUBO Code 20).
  • Provost Office. This activity is classified as G&A.
  • Teaching hospital expenditures.

Hospitals and Clinics – includes expenditures from hospitals and clinics owned by UT Austin.

• Includes:
  • Direct patient care performed at hospitals and clinics owned by UT Austin. Examples include activities and staff that support prevention, diagnosis, treatment, and education at institutions such as the Dell Medical School.

Student Services – expenditures incurred for the offices of admissions and the registrar, as well as for activities primarily aimed at supporting students' emotional and physical well-being, and fostering their intellectual, cultural, and social development outside the formal instructional program.

• Includes:
  • Student services administration, including non-academic support functions such as the Dean of Students and international student advising.
  • Career and placement services, including career development, vocational testing, and guidance provided by placement office staff.
  • Financial aid counseling and evaluation, as well as student records management by the Registrar’s Office.
  • Student recruitment, admissions, and programs that foster social and cultural development outside the classroom (e.g., student organizations, events, newspapers, and intramurals). Activities should be funded through student fees and governed by the student body.
  • Student health and mental health services, including behavioral counseling, wellness programs, and organized student health programs that are not self-supporting. Note that self-supporting services are classified as auxiliary enterprises.
• Excludes:
  • Vice President for Student Affairs, whose activities are institution-wide.
  • Formal or informal academic counseling services by faculty in relation to course assignments.

Institutional Support – expenditures for all central executive-level activities related to the management and long-range planning of the entire institution. This includes, but is not limited to, space management, purchase and maintenance of supplies and materials, campus-wide communication services, general stores and printing shops, safety and security activities, institution-wide community relations and alumni services, and insurance and benefits administration.

• Includes:
  • Central executive management. Examples include the President, vice presidents (excluding VPR), provost, vice provosts, legal affairs, internal audits, and departments or units reporting directly to the President.
  • Central financial management, operations, and logistics. Examples include HR, procurement and purchasing, real estate office, business contracts, risk and cash management, accounting, budget, shipping/receiving, employee records, bursar, travel services, and communications.
  • Administrative computing and institution-wide data processing, including related expenses and support staff not tied to academic support.
  • Safety, security, and facilities. Examples include the UTPD, Environmental Health & Safety (EH&S), the Fire Marshal, space management, the university press, printing and mail services, facilities management, and parking and transportation services.
  • Sponsored projects administration, including the Office of Sponsored Projects, Office of Research Support, Office of Technology Commercialization, University Research Alliance, Office of Industry & Engagement, and VP-Research.
  • Auxiliary expenses related to supporting faculty and staff specialized services, such as faculty/staff clubs, vending services in faculty lounges, wellness programs, and child care facilities.
  • Institution-wide engagement, development, and fundraising activities, including alumni, donor, and community outreach activities. Examples include managing donor databases, newsletters and brochures, maintaining mailing lists, and organizing fundraising events.
  • Insurance, benefits administration, and service center activities.

Operation and Maintenance of Physical Plant – expenditures involving current operating funds for the administration, supervision, operation, maintenance, preservation, and protection of the institution’s physical plant.

• Includes:
  • Physical plant administration includes expenses directly supporting facility operations. This covers activities such as planning for campus expansion or renovations, new construction projects, property and liability insurance, and the roles of physical plant directors, campus architects, and construction engineers.
  • Building maintenance expenses for activities related to routine repair and maintenance of buildings and other structures, including normally recurring repairs and preventive maintenance.
  • Custodial services.
  • Utilities, including expenses related to heating, cooling, light and power, gas, water, and any other utilities necessary for operation of the physical plant.
  • Landscaping and grounds maintenance.
  • Major repairs and renovations, including expenses associated with substantial non-capital repairs, maintenance, and renovations. Routine or minor repairs fall under building maintenance. Expenses that meet the institution’s capitalization criteria are excluded.
  • Security and safety, including expenses related to security, disaster preparedness, safety, environmental safety, and hazardous waste disposal.
  • O&M Information Technology, including separately budgeted O&M IT expenses.

Scholarships and Fellowships – expenditures in the form of student grants awarded either through institutional selection or as part of an entitlement program. Includes tuition and fee waivers and tuition assistance.

• Includes:
  • Trainee stipends and student aid such as tuition or fee waivers, prizes, and awards, except for stipends given to individuals not enrolled in formal coursework, which should be charged to instruction, research, or public service as appropriate. Grant recipients are not required to provide services to the institution or repay the funds. However, when financial assistance involves a service obligation, such as in the federal College Work-Study Program, expenses should be recorded under the department or unit receiving the service.
• Excludes:
  • Tuition and fee waivers granted due to an individual’s faculty or staff status, or based on a student’s familial relationship to university employees.
  • Payments made to students in exchange for teaching services they provide.

Auxiliary Enterprises – auxiliary enterprises provide goods or services to students, faculty, and staff in exchange for a fee that is directly related to, although not necessarily equal to, the cost of the goods or services. These enterprises are managed as a self-supporting activity.

• Includes:
  • Self-supporting student health and mental health services, including behavioral counseling, wellness programs, and organized student health programs. Note that services that are not self-supporting are classified as student services.
  • Self-supporting Intercollegiate Athletics, including all related operations such as the athletic director, coaching and support staff, training and locker room facilities, stadiums, gyms, athletic meeting spaces, cheer/pom/spirit team offices, concessions, athletic fundraising activities, and the sports information office.
  • Self-supporting food and housing administration services and support staff. Examples include concessions, residence halls, food or retail services, college bookstores, and parking.

Depreciation and Amortization – depreciation and amortization expenses are calculated in accordance with the institution’s capitalization and depreciation policies.

• Includes:
  • 39-accounts. Investment in plant encompasses fixed assets including land, buildings (new, under-construction, or additions to existing in progress), improvements other than buildings, equipment, library books, and museum and art collections and the related debt. These assets are capitalized in accordance with state and federal guidelines. With the exception of land and other inexhaustible assets, these assets depreciate over their useful lives. Capital activity from all other fund groups occurring throughout the fiscal year is consolidated into the investment in plant account at year-end for inclusion in the Annual Financial Report (AFR). The AFR reflects asset acquisitions and disposals, along with the related depreciation.