Model Introduction

The budget model at the University of Nebraska-Lincoln (UNL) operates within a hybrid system of responsibility center budgeting and centralized budgeting. 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.

Net Tuition and Fees

+

Other Activity-based Revenues

-

Direct Expense & Transfers

-

Support Cost Allocations

=

Activity-based Margin

+

Strategic Investment

+

State Appropriation

                                  =

             Ending Cash Balance

An overview of the model categories are 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 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 TypeFund Type DescriptionRestricted/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

REVENUESRatioLogic
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