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"A" Funds - Current Unrestricted
Funds (Appropriated)
- Primary
Programs Supported:
Instruction, Research, Public Service, Academic Support (Library
and Other), Student Services, Institutional Support, Operation
and Maintenance of Physical Plant
Primary
Revenue Sources:
student tuition and fees, state appropriations, and sales and
services activities
Budget
Concept:
General Fund allocation
"B"
Funds - Current Unrestricted Funds (Auxiliary)
- Primary
Programs Supported:
housing, infirmary, and food service activities
Primary
Revenue Source:
student fees and auxiliary sales and services (user fees)
Budget
Concept:
by Responsibility Center
"C"
Funds - Current Unrestricted Funds (Auxiliary)
- Primary
Programs Supported:
bookstore activities, athletics, and concessions
Primary
Revenue Source:
student fees, auxiliary sales and service (user fees), and private
giving
Budget
Concept:
by Responsibility Center
"D"
Funds - Current Unrestricted Funds (Designated)
- Primary
Programs Supported:
student activities
Primary
Revenue Sources:
student fees
Budget
Concept:
Student Government determines allocations
"E"
Funds - Current Unrestricted Funds (Designated)
- Primary
Programs Supported:
Research and Public Service, and other services, such as Continuing
Education and computer support
Primary
Revenue Source:
indirect costs, and sales and services
Budget
Concept:
by Responsibility Center
"F"
Funds - Current Restricted Funds (Federal Sources)
- Primary
Programs Supported:
sponsored programs and research
Primary
Revenue Source:
direct and indirect federal support
Budget
Concept:
according to conditions of gift, grant, or contract
"G"
Funds - Current Restricted Funds (State Sources)
- Primary
Programs Supported:
sponsored programs and research, and other support
Primary
Revenue Source:
direct and indirect state support
Budget
Concept:
according to conditions of gift, grant, or contract
"H"
Funds - Current Restricted Funds (Local Sources)
- Primary
Programs Supported:
sponsored programs and research, and other support
Primary
Revenue Source:
direct and indirect county and other local support
Budget
Concept:
according to conditions of gift, grant, or contract
"J"
Funds - Current Restricted Funds (Commercial Sources)
- Primary
Programs Supported:
sponsored programs and research, and other support
Primary
Revenue Source:
direct and indirect commercial support
Budget
Concept:
according to conditions of gift, grant, or contract
"K"
Funds - Current Restricted Funds (Philanthropic Sources)
- Primary
Programs Supported:
sponsored programs and research, and other support
Primary
Revenue Source:
direct and indirect philanthropic support
Budget
Concept:
according to conditions of gift, grant, or contract
"L"
Funds - Current Restricted Funds (Other Sources)
- Primary
Programs Supported:
sponsored programs and research, and other support
Primary
Revenue Source:
direct and indirect other support
Budget
Concept:
according to conditions of gift, grant, or contract
"R"
Funds - Current Unrestricted Funds
- Primary
Programs Supported:
designated activities
Primary
Revenue Source:
unrestricted concession activities
Budget
Concept:
administrative designation with Board approval
"S"
Funds - Current Restricted or Unrestricted Funds (Scholarships)
- Primary
Programs Supported:
scholarship
Primary
Revenue Source:
private
Budget
Concept:
according to award criteria, and conditions of source
"T"
Funds - Loan Funds
- Primary
Programs Supported:
student loans
Primary
Revenue Source:
government agencies, donors, and institutional matching requirements
Budget
Concept:
according to award criteria, and conditions of source
"V"
Funds - Endowment Funds
- Primary
Programs Supported:
investments, and some operational support
Primary
Revenue Source:
private giving
Budget
Concept:
according to requirements established by donor
"W"
Funds - Unexpended Plant Funds
- Primary
Programs Supported:
varies substantially from year to year
Primary
Revenue Source:
student fees, state capital improvement bonds, private, federal
Budget
Concept:
designated according to established and approved need
"X"
Funds - Retirement of Indebtedness Funds
- Primary
Programs Supported:
principal and interest payments on outstanding debt service
Primary
Revenue Source:
student fees and seat assessment fees
Budget
Concept:
designated according to established and approved need
"Y"
Funds - Investment in Plant
- Primary
Programs Supported:
all institutional facilities
Primary
Revenue Source:
asset gifts, increases in plant assets acquired from other funds
Budget
Concept:
fund to record plant assets and liabilities of institution
"Z"
Funds - Agency Funds
- Primary
Programs Supported:
non-University activities, such as the SCUREF (South Carolina
Universities Research and Educational Foundation)
Primary
Revenue Source:
activity-generated revenue
Budget
Concept:
University acts only as fiduciary, having no fiscal responsibility
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