Policy
Non-appropriated funds are those that are not appropriated by the state of Illinois. The budget for expenditure of non-appropriated funds is, however, approved by the Board of Trustees.
Non-appropriated funds consist of:
- Restricted/Grants & Contracts (115xx)
- Auxiliary Facilities System (Bond Revenue-106xx)
- Service Departments (105xx)
- Foundation (050)
- Agency (107xx, 50701)
Non-appropriated funds are held locally at the University.
Non-appropriated funds are subject to the University Guidelines of 1982, amended 1997, (from the Legislative Audit Commission Guidelines) and excess funds tests.