Regent Policy Documents




This policy addresses how expenditures will be allocated between tuition revenue and state general purpose revenue by each UW institution.


The purpose of this policy is to clearly define the revenue sources that will be used to fund UW core operating expenditures.

Annually, the UW System receives a block allotment of expenditure authority from the state that reflects the amount of GPR appropriated by the legislature, modified by any adjustments made by the executive branch within its authority.  This GPR block allotment is used to support core operating expenses within the UW System.  Tuition revenue is also used to supplement GPR dollars to support core operations.  For ease of administration, each UW institution charges all core operating expenses to GPR funds.  Then, UW System must periodically transfer a certain amount of expense to the tuition fund.

Policy Statement

It is the policy of the Board of Regents that expenses related to institutional self-supporting activities, such as distance education programs, service-based pricing programs, and other entrepreneurial activities, be charged directly to the tuition fund.  This fund includes revenue from tuition differentials, self-supporting program tuition, and tuition from enrollment growth.

It is further the policy of the Board of Regents that the UW System and UW System institutions will use both tuition revenue and state GPR for expenses related to core activities, including salaries, fringe benefits, utilities, supplies and expenses, and student technology costs.  Each institution will charge these expenses directly to GPR funds.

On a monthly basis, UW System Administration follows a process to transfer expense from the GPR fund to the tuition fund.  The amount transferred is based on the relative percentages of actual core operating expenses that are funded by GPR and tuition.  At the end of the fiscal year, any expense amount exceeding the remaining amount of GPR is transferred to the tuition fund. All UW accounting transactions are recorded in the state accounting system on a daily basis.

Related Regent Policies and Applicable Laws

Chapter 20, Wisconsin Statutes

History: 10279, adopted 10/11/2013, created Regent Policy Document 21-7.

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The Regent Policy Documents were adopted and are maintained pursuant to the policy-making authority vested in the Board of Regents by Wis. Stats. § 36. The Regent Policy Documents manifest significant policies approved by the University of Wisconsin System Board of Regents. This document is a ready reference for those charged with carrying out these policies. Unless noted otherwise, associated documents and reports may be obtained from the Office of the Secretary of the Board of Regents, 1860 Van Hise Hall, 1220 Linden Drive, Madison, WI 53706, ph 608-262-2324.