Identification of Funds/Revenue Sources by Ledger

Restricted funds are in Ledgers 5 & 6. Ledgers 1-4 are Operating and Research Unrestricted Funds. 

Operating Fund

• Tuition and Fees (Ledger 4: CCS Non-Cr, School of Business (MS Acctg, MBA, EMBA), Education, Engineering self-supporting courses, other central fees and tuition revenue are in Ledger 1)
  • Student revenues collected for credit and non-credit course offerings as well as specific user fees (credit card conv. fee) and for specific program offerings (Health Systems Mgmt).  These revenues are used for the general operation of the University.
• State Appropriation (Fund balance transfer for Ledger 2 expenditures)
  • General revenues of the State of Connecticut for University Personal Services.
• Sales/Services of Auxiliary Enterprises (Primarily Ledger 3)
  • Revenues from the sale of goods and services by University departments classified as an Auxiliary Enterprise (e.g.: Dining Services, Residential Life, Athletics, Student Union, Health Services, Jorgensen, Rental Properties.) to students, faculty, staff and the general public.
• Sales/Services of Educational Departments (Ledger 4)
  • Revenues from the sale of goods and services by University departments classified as Education and General, primarily to the general public (Institute for Social Inquiry, etc.).
• Investment Income (Primarily Ledger 4)
  • Earnings from the investment of revenues prior to their expenditure.
• Private Gifts and Grants (Unrestricted are Ledger 4, Restricted are Ledger 6)
  • Revenues from individual donors usually restricted for a specific purpose or program (scholarships, etc.).
• Federal Appropriations (Ledger 5)
  • Revenues of the Federal government allocated to the University for the operation of specific programs (Agriculture, Student Work Study, etc.).
• Grants/Contracts (Federal are Ledger 5, State, Local, Private are Ledger 6)
  • Federal and State revenues allotted to the University for a specific purpose (Student Financial Aid, Social Work Training Grants, etc.).

Research Fund

• Research Grants/Contracts (Federal are Ledger 5, State, Local, Private are Ledger 6)
  • Revenues from Federal, State and local agencies for the purpose of conducting specific research projects.
• Overhead / F&A (Indirect) Cost, Contingency Funds, Salary Savings (Ledger 4)

Updated: 7/28/08