Financial Administration

Appropriation 131

Title:  Academic Student Fees

State Fund/Agency
Number		 Budget
Category		 Appropriation
Type		 Statute
Reference		 Cash Balance
Carryover
103/285 PR Continuing 20.285 (1) (im) Yes

Statute Language:

16.505(2m)
(2m) The board of regents of the University of Wisconsin System may create or abolish a full-time equivalent position or portion thereof from revenues appropriated under s. 20.285 (1) (gs), (h), (ip), (iz), (j), (kc), (m), (n), or (u) or (3) (iz) or (n) and may create or abolish a full-time equivalent position or portion thereof from revenues appropriated under s. 20.285 (1) (im) that are generated from increased enrollment and from courses for which the academic fees or tuition charged equals the full cost of offering the courses. No later than the last day of the month following completion of each calendar quarter, the board of regents shall report to the department and the cochairpersons of the joint committee on finance concerning the number of full-time equivalent positions created or abolished by the board under this subsection during the preceding calendar quarter and the source of funding for each such position.

Institutions Which Have Budget Authority for This Appropriation:

All institutions except System Administration and System Wide.

Allowable Major Classes of Expense/Revenue:

This appropriation contains a mixture of "refunds of expenditures" resulting from refunds received in the current year for GPR expenditures incurred in a prior fiscal year, and "actual expenditures" resulting from payments made against encumbrances carried forward from prior fiscal years from appropriations 102, 103, and 104. There are no restrictions on the allowable major classes of expenditures allowable although it is unlikely that Financial Aid would be found here. The allowable revenues include all of the codes which identify academic student fees (9100 through 9206 and 9987). No other types of revenue should be recorded in 131.

Special Restrictions or Policies/Procedures:

  1. Position Control Policies
    s.16.505(2m)
  2. Budget Control/Transfers/Overdrafts
    See FAP - Budget Transfers (F5) for these limitations.
  3. Activity Code Limitations
    No specific limitations apply. Academic student fee revenue should be recorded in activity 2. See Activity Codes and Definitions for descriptions.
  4. GPO Pool Interaction
    Appropriation 131 is an integral part of the General Purpose Operations (GPO) pool appropriations which comprise the majority of the state funded operations of the UW System. The pool consists of appropriations 101, 102, 103, and portions of 136 and 150. The full fiscal year operating budgets for 101, 102, and 103 represent the combined total of the state allotment ( supported by tax revenues) and the portion supported by academic student fee revenues. During the year, expenditures are transferred from 101, 102, and 103 to 131 within the GPO units that reside in the SA accounting records. Those transfers serve the purpose of keeping the net expenditures for those appropriations at the allotted level.

Year-End Instructions (lapse, carry forward, etc.):

Because this is a GPO pool, the carryover cash balance amount is determined by System Admin. annually. Refunds of prior year expenditures are deposited to this fund as receipts (9909).

Special Instructions on Salaries/Fringe Benefits:

Policy Paper References:

FAP - Special Course Fees (G29)