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UNIVERSITY BUDGET OFFICE

Funding and Expenditure Terms and Definitions

Funding Terms and Definitions:

General Use Funds are derived from two separate funding sources:  State General Fund and General Fees. 

  • State General Fund - appropriations made by the Governor and Legislature from State of Kansas tax revenues.  Appropriations from the State General Fund may be used for general operating purposes or may be targeted for a specific use such as aviation research, payment of debt service, etc.  General operating purposes may include both salaries and fringe benefits and other operating expenditures.
  • General Fees - revenue from the collection of student tuition. The University can only spend actual tuition dollars collected.  If tuition dollars collected fall short of the original estimate, budgets must be reduced accordingly.

Restricted Use Funds - represent revenues derived from all sources other than tax revenues and tuition.  Restricted Use Funds are special revenues that must be used for the specific purpose collected.


 Expenditure Terms and Definitions:

  • University Support Staff Salaries - salaries of employees who are under the Kansas Civil Service Act. Base salary levels and annual increases are determined on a state-wide basis by the Kansas Department of Administration based on the outcome of the budget appropriation process.
  • Unclassified Salaries - salaries for faculty, unclassified professional staff, lecturers, and graduate assistants. Personnel in this category are under the auspices of the Kansas Board of Regents. Annual increases may be awarded on a merit basis resulting from the outcome of the budget appropriation process. Because of budget constraints, there may be years where merit increases are not awarded.
  • Fringe Benefits - expenditures for retirement contributions, health insurance, FICA, workers compensation, unemployment compensation, and leave upon retirement assessment that are paid by the University for each employee.
  • Student Salaries - salaries paid on an hourly basis to enrolled students who perform technical, clerical or custodial services to the campus.
  • Shrinkage - the amount of savings the University must generate from employee turnover or vacant positions. The shrinkage rate for Wichita State University is 2.28%.
  • Other Operating Expenditures - amounts budgeted for all University operating expenditures except salaries and fringe benefits.  Major examples of OOE include equipment, copier rental, equipment rental, office supplies, laboratory supplies, library acquisitions, travel, telephone costs, printing, postage, etc.