Model Line Item Definitions

Tuition - Undergraduate

Undergraduate Tuition (in – person & online) distributed to college based on college of record/ Student major (25%) and instructor of record (75%) in the student credit hour data.

Tuition - Undergraduate - Direct

Tuition generated thru a contractual obligation and is distributed based on the agreement.  (ie: Oxford, & Gpidea/Agidea)

Graduate Tuition

Graduate Tuition distributed to colleges based on college of record (Student major) in the Student receipts data

Tuition - Graduate - Direct

Tuition generated thru a contractual obligation and is distributed based on the agreement.   (ie: Gpidea/Agidea, Vet Med)

Graduate Tuition (Online)

Allocate Graduate Tuition to colleges based on college of record (Student major) in the Student receipts data, for online receipts only.

Tuition Differential - Undergraduate

Differentiated rate above base tuition on specific courses and space law program in College of Law.

Tuition Differential - Graduate

Differentiated rate above base tuition on specific courses 

Remissions - Graduate

It is the tuition on the student’s bill that is not collected, or a discounting of tuition cost.

Remissions - Undergraduate

It is the tuition on the student’s bill that is not collected, or a discounting of tuition cost.

Financial Aid

System, campus or primary unit directed aid to students funded from off the top of state auxiliary or grant revenues.   It is not remission in the model.  It includes College training, Need based aid, opportunity grants, college awards. It is expense in SAP but displayed as Contra Revenue in model.

Student Fees

• Academic college fees and distribution of tech fees post directly to Primary Unit
• Student services fees for campus rec, health center, housing, etc post to the Aux primary unit
• New Student enrollment and admission fees post to Student Support cost pool
• Application, Registration, graduation fees post to the General Adm cost pool
• Library, Distance Ed fee, and a portion of Tech Fees post to Academic Support cost pool

State Appropriations

State funds allotted to the University of Nebraska by the state legislature

State Appropriations - Extension

The state outreach operations (Extension and Forestry) are funded off the top of appropriations.

POE

Programs of Excellence (POE) funds are provided as an “Off the Top” allocation of State Appropriation to each campus by the Office of the President. These funds are awarded and distributed to the UNL campus in the same state fund along with state appropriations by the EVCAA.

NRI

Nebraska Research Initiative (NRI) funds are awarded and distributed to the UNL campus in the same state fund along with state appropriations.

Grants and Contracts

Amount of revenue posted to a sponsored activity. 

Sales and Service

Revenue collected for sales of goods or services from internal and external customers

Gifts

Voluntary contribution/donation of funds from an external source with no deliverables.

Investment and Loan Income

Revenue earned on investment and loans

Federal Appropriations

Federal revenue received on Hatch & Smith Lever funds

Other Revenue

Miscellaneous, not previously categorized revenue

F&A - Indirect Cost Recovery (IDC)

The indirect cost collected on Grants and is distributed in the following fiscal year. The F&A rate is stored in NUgrant and SAP. F&A percentage that determines the distribution is stored in NUgrant.

Tobacco Funding

Funding provided to the university from historical tobacco settlements. Internal awards are granted from proposal submissions to ORED.

Salary and Wages

Salary and wage expense

Benefits

Insured benefit expense and the portion of Graduate Tuition remission associated with resident tuition.

Utilities

Utilities expense

Equipment and Property

Equipment & Capital Outlay expense, excludes the expense on Plant funds.

Library Material

Library material expense

Operating Expense

Operating expenses

Travel

Travel and related expenses

Other Expense

Indirect cost expense (F&A) and debt service expense

Transfers

Controlled movement of funds between cost objects.

Strategic Initiative Fee

Revenues to fund campus strategic priorities is to be determined by the Chancellor.

Cost Pool - Academic Support

Support costs for Executive Vice Chancellor, Senior International Officer, Graduate Studies, NET, and Libraries that make up academic support costs of the State Aided Unrestricted and F&A fund types that will be assigned to the primary units.

Cost Pool - Facilities

Support costs for Facilities Management and Planning, Mail Service, Environmental Health, and Police the makeup the Facilities support costs of the State Aided Unrestricted and F&A fund types that will be assigned to the primary units.

Cost Pool - General Adm

Support costs for Chancellor’s Office, Visitor’s Center, Sheldon Art Gallery, Lentz Center, Lied Center, Campus Planning, IEC, Alumni, Communications, Business and Finance, Office of Diversity and Inclusion & Quilt Center make up the General Administration cost pool of the State Aided Unrestricted and F&A fund types that will be assigned to the primary units.

Cost Pool - Student Support

Support costs for the Vice Chancellor of Student Affairs, Academic Systems and Enrollment Management (ASEM), University Registrar, Financial Aid, and Admissions make up the Student Support cost pool of the State Aided Unrestricted and F&A fund types that will be assigned to the primary units.

Cost Pool - Research

Support costs for the Vice Chancellor of Research with supporting units and University Museum (Morrill Hall), make up the Research cost pool of the State Aided Unrestricted and F&A fund types that will be assigned to the primary units

Strategic Fund

Unrestricted funds set aside in the budget for one-time investment in campus initiatives supporting the Universities strategic mission.

State Appropriations - Allocated

Funds allocated to primary units after net tuition and other activity revenues are consumed by direct expenses and cost pool allocations.