KENTUCKY STATE UNIVERSITY
Education and General Expenses/Transfers by Natural Classification
For the Period from 7.1.25 to 04.30.26
With Comparative Prior Year Data
| 2026 | 2025 | FY26 minus FY25 |
| Amended Budget | Actual | % | Budget | Actual | % | Actual | % Change |
|---|
| Expenses/Transfers | | | | | | | | |
|---|
| Salaries and Wages | $ 15,797,674 | $ 10,841,264 | 68.6% | $ 11,642,600 | $ 12,454,881 | 107.0% | $ (1,613,617) | -13.0% |
|---|
| Benefits | 5,400,000 | 4,895,425 | 90.7% | 6,416,200 | 4,852,989 | 75.6% | 42,436 | 0.9% |
|---|
| Contracted Services | 8,201,480 | 7,205,953 | 87.9% | 3,000,000 | 974,033 | 32.5% | 6,231,920 | 639.8% |
|---|
| Operating | 5,693,181 | 2,220,634 | 39.0% | 4,866,900 | 8,215,977 | 168.8% | (5,995,343) | -73.0% |
|---|
| Utilities | 2,300,000 | 1,662,376 | 72.3% | 5,200,000 | 1,926,790 | 37.1% | (264,414) | -13.7% |
|---|
| Transfers | 1,319,826 | 1,365,318 | 103.4% | 3,353,000 | 1,689,246 | 50.4% | (323,928) | -323927.7% |
|---|
| Total Expenses and Transfers | $ 38,712,161 | $ 28,190,970 | $ 34,478,700 | $ 30,113,916 | 87.3% | $ (1,922,945) | -6.4% |
|---|
Footnotes
1Gross student tuition and fees actual reflects amount billed in Banner.
2There was a reduction in tuition and fees during September related to clean-up of non-attends and reduction of global online billings.
3The uncollected amount for both E&G and Auxiliary was 4,404,563.78 as of 5.27.26.