Financial Administration

Appropriation 228

Title:  Auxiliary Enterprises - Capital Projects

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

Statute Language:

Except as provided under par. (gm) and subs. (5) (i) and (6) (g), all moneys received by the University of Wisconsin system for or on account of any housing facility, commons, dining halls, cafeteria, student union, athletic activities, stationery stand or bookstore, parking facilities or car fleet, or such other auxiliary enterprise activities as the board designates and including such fee revenues as allocated by the board and including such moneys received under leases entered into previously with nonprofit building corporations as the board designates to be recipients under this paragraph, to be used for the operation, maintenance, and capital expenditures of activities specified in this paragraph, including the transfer of funds to pars. (kd) and (ke) and to nonprofit building corporations to be used by the corporations for the retirement of existing indebtedness and such other payments as may be required under existing loan agreements, and for optional rental payments in addition to the mandatory rental payments under the leases and subleases in connection with the providing of facilities for such activities. A separate account shall be maintained for each campus, the UW Colleges and Extension. Upon the request of the extension or any institution or college within the system, the Board of Regents may transfer surplus moneys under this paragraph to the appropriation account under par (kp).

Institutions Which Have Budget Authority for This Appropriation:

All Institutions

Allowable Major Classes of Expense/Revenue:

Revenue and special purpose

Special Restrictions or Policies/Procedures:

  1. Position Control Policies
    s. 16.505 (2m) applies, see Appendix A.
  2. Budget Control/Transfers/Overdrafts
    See FAP - Budget Transfers (F5) for these limitations.
  3. Activity Code Limitations
    All activities have authorized budgets. See Activity Codes and Definitions for descriptions.

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

The current year budget balance must be lapsed back to the state at the end of the year, while the cash balance moves forward to the new year. The new year budget is increased by encumbrances carried forward to the new year. Refunds of prior year expendituresare deposited to this appropriation using the code of the original expenditure.

Special Instructions on Salaries/Fringe Benefits:

Policy Paper References:

FAP - Segregated Fee Expenditures (F20)
FAP - Auxiliary Enterprises Support Services Chargebacks (F42)
FAP - Financial Management of Auxiliary Operations (F43 & F43A) FAP - Charging Fuels and Utilities - Auxiliary Enterprises(G3)