Financial Administration

Program and Sub-Program Codes and Definitions - Act.

AUXILIARY ENTERPRISES (8)


Auxiliary Enterprises--Functional Definition:

An auxiliary enterprise is an entity that exists to furnish goods or services to students, faculty, or staff, and that charges a fee directly related to, although not necessarily equal to, the cost of the goods or services. The distinguishing characteristic of auxiliary enterprises is that they are managed as essentially self-supporting programs. The general public may also be served incidentally by auxiliary enterprises.

This program includes all expenditures and transfers relating to the operation of auxiliary enterprises, including expenditures for operation and maintenance of plant and for institutional support; also included are other direct and indirect costs, whether charged directly as expenditures or allocated as a proportionate share of costs of other department of units.

Sub-Programs include:

Auxiliary Enterprises
Mandatory Transfers/Debt service

Additional Instructions

Included under Auxiliary Enterprises:

  1. Housing services, food services, retail sales (including retail operations of the student union and textbook sales) and parking services.

Excluded from Auxiliary Enterprises:

  1. Hospitals are classified as a separate program by virtue of their relative financial significance.

  2. Student Health Services and Intercollegiate Athletics are separately identified sub-programs under Student Services.

  3. Child care services are separately identified as a sub-program under Student Services, or, if primarily instructional in purpose, are included under the Ancillary Support sub-program of Academic Support.

  4. Internal service departments including central stores, fleet operations, copy centers, and similar revolving account activities that exist primarily to service the administrative needs of operating departments are included under the General Administration and Logistical Services sub-program of Institutional Support.

  5. Instructionally related revolving account activities such as library and media services, special course fees collected for materials and field trips should be included under Instruction.

  6. Non-retail operations of student unions should be included under the Social and Cultural Development sub-program of Student Services.

  7. Textbook rentals are included under the Educational Media Services sub-program of Academic Support.

  8. Debt service payments on multiple use facilities should be pro-rated among the benefitting programs (Student Services, Auxiliary Enterprises, Physical Plant).