The budget model at the University of Nebraska-Lincoln (UNL) operates within a hybrid system of responsibility center budgeting, centralized budgeting, and incentivization (referred to as the IBB). This system provides transparency of fiscal activities at the college, research, and support unit level to University leadership with the flexibility to align resources to support the University’s strategic mission priorities and readjust as fiscal circumstances change.
The UNL Budget model assigns revenues related to tuition, student fees, state appropriations, indirect cost recovery, gifts, and interest as well as costs related to financial aid, facilities, and internal (Support Unit) assessments to each College (Primary Unit) based on a set of defined rules.
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Ending Balance for the Fiscal Year
An overview of the model categories is shown below. Additional information on these categories, along with model rules, can be found on the Model Line Item Definitions page
Primary Unit:
Primary Unit
- Ability to influence revenue generation materially
- Cover direct costs with generated revenue
- Allocated overhead costs incurred by support units
- Accountable for financial performance, assuming authority/responsibility for both surpluses and losses
- Arts and Sciences (SP05)
- Architecture (SP02)
- Business (SP05)
- Education & Human Sciences (SP17)
- Engineering (SPDT 0124 Raikes & SP11)
- Hixson-Lied College of Fine & Performing Arts (SP07)
- Institute of Agriculture and Natural Resources (IANR) (SP 61, 62, 63, 64, 65, 66, & 68)
- Journalism & Mass Communication (SP14)
- Law (SP15)
- University-wide Research Centers (SP19)
Auxiliary Unit Primary Unit
- Athletics
- Breslow Ice Hockey Center
- Student Affairs: Student Health, Student Union, Campus Recreation, University Housing
- University Press
- University Services: Ncard Office, Parking & Printing Services
Support Unit:
- Limited ability to influence revenue generation
- May receive some direct mandatory fees (e.g., IT fees) but the primary role is to provide services and/or support to Revenue Units and other Support Units
- No allocation of central costs
- Accountable for delivering optimal service levels within resource envelopes
- Encouraged to justify funding levels through benchmarking and performance measures
- May own service-level agreements
- Academic Support
- Facilities
- General Administration
- Research
- Student Support
Restricted/ Unrestricted Funds
| Fund Type | Fund Type Description | Restricted/Unrestricted |
|---|---|---|
| 1 | State Aided Non-Revolving | Unrestricted/Restricted (NRI,Tobaco, POE) |
| 2 | State Aided Revolving | Restricted |
| 3 | Auxiliary | Restricted |
| 4 | Federal Letter-of-Credit | Restricted |
| 5 | Federal Advance | Restricted |
| 6 | Trust Life to Date | Restricted |
| 7 | Trust Year to Date | Restricted |
Model lines with Ratios
| REVENUES | Ratio | Logic | |
|---|---|---|---|
| General Undergraduate Tuition - Instructor | SCHA | SCH by instructor of Record | Student Information System credit hours by Instructor's college of record (excludes |
| General Undergraduate Tuition - Student | SCHB | SCH by Student College of Record | Student Information System credit hours by Student's primary college of record |
| Graduate and Professional Tuition | SR1 | Grad Tuition, less Online & less Differential | Student Accounts Grad tuition receipts (Differential tuition is excluded) |
| Graduate and Professional Online Tuition | SR2 | Grad Online Tuition, less Differential | Student Accounts Grad online tuition receipts (Differential tuition is excluded) |
| State Appropriations - Student Success | IEA1 | Degrees Awarded | Student information degrees awarded (excludes certificates) |
| Academic Support | IEA2 | Faculty FTE and Student Headcount | SAP Faculty from primary appointment and Student Information unduplicated headcount |
| Facilities | ARC1 | Square Footage | Archibus Space assigned to the campus |
| General Administration | SAP2 | Direct Expenses | SAP Expense posted in the fiscal year |
| Research | SAP1 | Research Revenue | SAP Research Revenue earned in the fiscal year, not including F&A |
| Student Support | IEA3 | Student Headcount | Student Information unduplicated headcount |