UNDERSTANDING THE BUDGET
GENERAL FUND TYPES
Designated Fund – Contains unrestricted funds for a specific purpose. Restricted Fund – Contains funds restricted by an external source. Agency Fund – Established for affiliated organizations such as athletics.
SPECIFIC ACCOUNT CATEGORIES
Unrestricted » Budget Account
Restricted » Endowed Income, Grants, Other Restricted Gifts or Payments Loan » Student and University Loans
Endowment/Annuity » Principal Portion of Endowed Gifts and Annuities
Capital » Building and Equipment, Repair and Replacement
Auxiliary » Non-University Activities, Student Activities