Appropriated by the State of Illinois:
- General Revenue Fund (10100) - from state tax receipts. It is appropriated from the state of Illinois as the 001 fund, but it is budgeted internally as 10100.
Educational Assistance Fund (10200) - from surcharge portion of income tax. It is appropriated from the state of Illinois as the 007 fund, but is budgeted internally as 10200.
Note: Departments with 10100 accounts are actually funded from both of the above appropriations. Before any expenditure is submitted to the state Comptroller’s Office, the University Comptroller’s Office determines which appropriations it is paid from.
- Income Fund (10400) – from tuition, fees, and certain other sources, which are required to be deposited into the State Treasury. The Income Fund is not appropriated by the state of Illinois anymore, but it is a part of the internal operating budget.
- Capital Development Fund (10300) - from bonds sold by the state of Illinois. The Capital Development Fund is used for the construction of General Revenue buildings on campus. It is not a general operating fund.
Non-appropriated by the State of Illinois:
- Grants/Restricted (115xx) - grants and contracts from federal, state, private and miscellaneous sources
Auxiliary Facilities System (106xx) - funds related to the construction and operation of facilities that are obtained by the sale of bonds by the Board of Trustees and the University
The entities within the Auxiliary Facilities System include:
- Student Housing - Residence halls, residence apartments (Shelbourne, Cardinal Court), including dining centers, commissary (John Green) and service buildings
- Student Activities - Bone Student Center/Braden Auditorium, Bowling & Billiards Center, Hancock Stadium, Horton Field House, golf course, swimming pools, Redbird Arena, Center for the Performing Arts, and the rental of the Student Recreation Building
- Parking – Parking decks, lots and ramps.
Service (105xx) - internal service departments, operating on a charge-back basis for the goods and services they provide
The entities within the Service Department fund include:
- Accounting Services
- Administrative Information Systems
- Campus Technology Support Group
- Computer Infrastructure Support Services
- Facilities Management
- Garage and Fleet
- Mail Service Center (Postage Services)
- Telecommunications and Network Support Services
- University Marketing and Communications
- Foundation (050) - the University Foundation is a University Related Organization; a separate legal entity formed to support the University's instructional, research, and public service mission
Local Agency (107xx, 50701) - local funds held as a custodian for students, faculty, staff, or organizations
The entities within the Agency fund include:
- Indirect Costs
- Continuing Education and Public Service
- Sales and Service of Educational Activities
- Student Programs and Services
- Field Trip and Foreign Study
- Clearing and Custodial
Student Loan Funds:
- Perkins Loan Fund - a self-replenishing revolving fund (originally funded with 90% federal funds and 10% state funds) that provides long-term loans to students who have the appropriate financial needs
- University Loan Fund - funds provided for emergency short-term loans to students. Long-term loans for students are also available from this fund, but only under unique and extreme circumstances.
- Nursing Loan Fund - a self-replenishing revolving fund that provides long-term loans to nursing students