Funding for Departments and Centers of Excellence
The five academic units of the Bauer College receive monetary support from the college. This support is given for staff/faculty/student salaries, basic operating costs, facilities maintenance, etc. Any monies that the departments raise independently should be used in accordance with donor wishes, beyond simple operating costs.
Centers of Excellence are expected to be self funded. Monies are brought in through student fees, donations, sales/services or partnership purchases. The college does not provide central funding for operations of the Centers of Excellence.
Anatomy of a Cost Center
College monies are separated into hundreds of small pieces called cost centers. An example of a cost center is: 2063-H0041-D1025-NA
The first four digits of the cost center number are called the fund code. Fund codes represent the kind of money that is deposited into that fund. This helps us ensure that donor monies are kept separately from students fees, which are kept separately from state appropriations, etc. Fund codes are described in more detail in the following two sections.
The second set of numbers is the department identifier. Click here for a list of Bauer departments and their IDs.
The third set of numbers is the program code. This signifies a particular initiative that the funding was collected for. In the example above, D1025 signifies our undergraduate business service fee. This means the funding can only be spent on initiatives agreed upon in the state approved fee proposal.
The last set of digits is the project number. This is only applicable for grants and large facilities projects, so for the majority of Bauer cost centers, it's NA (not applicable.)
Local Funding Sources
2063 Student Fees – Money collected from students. Expenditures on these cost centers must be in accordance with the current specific fee proposal. No discretionary expenses or instructional supplies can be paid from these funds.
2064 Designated tuition – Money collected from students. Expenses should be tied to instruction, infrastructure or administration
2065 Technology Fees – Money collected from students to support IT infrastructure on campus.
2072 Indirect Cost Recovery from Research Grants – These are funds that are taken away from all grants in order to cover UH’s resources that are used in the course of those research activities. (For example, the use of the building space, electricity, a portion of supporting staff salaries, etc.) The pool of money that is recovered is placed into an IDC cost center and can be used to fund other research related activities of the department.
2075 Designated Private Gifts
2076 Endowment Income
2078 Sales and Services – Money collected through sales or service. Can be used on any expense allowable in MAPP.
2080 Discretionary – Money raised by departments for operations. Often this money comes from foundation checks. Can be used on any expense allowable in MAPP.
2164 Differentiated Designated Tuition - Money collected from students. Expenses should be tied to instruction, infrastructure or administration
4027 Annual gifts – Money given through annual checks by donors, typically for scholarships.
4028 Endowments – Annual interest earnings on invested monies. Expenditures must be in compliance with the donor’s wishes.
4041 Donations – Monies from donors to the college. Expenditures must be in compliance with the donor’s wishes.
4042 Professorships – Annual interest earnings on invested monies. Expenditures are typically for chaired professor salaries unless they carve out funding for m&o expenses.
4051 Bauer Endowment – Annual interest earnings on invested monies from C.T. Bauer. Expenditures must be in compliance with Mr. Bauer’s wishes.
9004 Agency Private Gifts
9007 Other Agency Funds
State Funding Sources
State cost centers have a fund code that begins with a number “1” and are given to UH by the State of Texas. The majority of this funding is used for instructional and teaching support salaries. HEAF start up funds for new faculty members are also funded from state money as well. (See HEAF Quick Reference for helpful tips.) M&O expenses from these funds are very limited and must meet all state and MAPP criteria.
Purpose and Benefit Statements
Every single expenditure by the Bauer College is labeled with a statement to identify the nature of the expense and how it ties in to the mission of UH and the specific purpose intended by the funded source. This matrix shows some of the common benefit statements used for purchases on different funds. |
