Each institution in the USHE except the Utah College of Applied Technology has a separate line item for appropriated funds entitled Education and General (E&G). This line item is an institution's main line item, where most, if not all, of its instruction is funded.
During the 2015 General Session, the Legislature appropriated for Fiscal Year 2016, $31,665,200 from all sources for Education and General. This is a 6 percent increase from Fiscal Year 2015 revised estimated amounts from all sources. The total includes $20,509,600 from the General/Education Funds, an increase of 2.5 percent from revised Fiscal Year 2015 estimates.
In addition to statewide compensation and internal service fund cost increases, the following appropriation adjustments were made during the 2015 General Session:
Degrees Awarded, FTE Student Enrollment, Graduation Rates
All USHE institutions' Education and General line items utilize the same three measurements: Degrees Conferred, FTE Student Enrollment, and Graduations Rates.
E&G line items have the following functions:
- Instruction -- All expenditures associated with instruction including academic, vocational and remedial education.
- Research -- All expenditures related to research and development.
- Public Service -- Funding for non-instructional services including the Cooperative Extension at Utah State University.
- Academic Support -- Support services to meet the primary mission of the institution such as libraries, museums, computer support and academic deans.
- Student Services -- Admissions and registration, counseling, financial aid, and career development, as well as the social aspect of college life such as student organizations and athletics.
- Institutional Support -- Expenditures associated with executive level activities such as the management of the institution, planning and programming, legal services, fiscal operations, administrative data processing, space management, and human resource management.
- Operation and Maintenance (O & M) of Facilities -- Expenses associated with the operation and maintenance of the physical plant including utilities and insurance.
- Scholarships and Fellowships -- Expenditures for scholarships and fellowships from restricted and unrestricted funds in the form of grants to students.
COBI contains unaudited data as presented to the Legislature by state agencies at the time of publication. For audited financial data see the State of Utah's Comprehensive Annual Financial Reports.