Primary Revenue Sources: Student Tuition and Fees and State Appropriations

Type of Funding: Unrestricted

A funds do not maintain their fund balance at the end of the fiscal year.  The balances are instead rolled up to the University and disbursed back to the operating units via the annual budgeting process.

Primary Revenue Sources: Student fees and auxiliary sales and services

Type of Funding: Unrestricted

Fund Groups:

• BD – Columbia Dining Auxiliaries
• BH – Health Center Auxiliaries
• BR – Student Housing Auxiliaries

Primary Revenue Sources: Student fees, athletics, auxiliary sales and services, and private giving

Type of Funding: Unrestricted

Fund Groups:

• CA – Columbia Athletic Auxiliaries
• CB – Bookstore Auxiliaries
• CD – Campus Dining Auxiliaries
• CP – Columbia Parking Auxiliaries
• CV – Vending Auxiliaries
• CZ – Commissions and Other Auxiliaries

Primary Revenue Sources: Student fees

Type of Funding: Unrestricted

Fund Groups:

• D01 – Student Life
• D02 – Campus Athletics
• D03 – Student Activities
• D04 – Other Student Services
• D05 - Fraternities and Sororities
• D09 – Student Government
• D20 – Study Abroad Programs
• DS2 – Sports Clubs
• DS3 – Undergraduate Student Clubs
• DS5 – Campus Activities
• DS6 – Graduate Student Activities
• DS7 – Law Student Activities

Most D funds have a USCSA project associated with it to separate out the specific student activity.

Primary Revenue Sources: Indirect costs generated from sponsored awards, and sales and services

Type of Funding: Unrestricted

Fund Groups:

• E0001 – E9999 - Non-project related
• EN1 – Magellan
• EN2 – Internal Grants
• EN3 – Startups
• EN4 – SPARC
• EN6 – ASPIRE
• EN7 – Incentives
• EN9 – Departmental Projects
• EQ – Spendable Quasi Endowment Funds
• EP – Spendable Permanent Endowment Funds

EN funds are internal projects (USCIPs).  No new EN projects will be created.  New internal projects are now set up as N funds.

EQ and EP funds have endowment projects attached to track individual endowments (USCEN).

Primary Revenue Sources: Federal sponsored awards, federal student aid, federal contracts

Type of Funding: Restricted – spending must occur align with federal grant/contract

Fund Groups:

• F1000 – Federal Sponsored Awards
• FAD – Student Direct Loans
• FAF – Federal Work Study
• FAI – Iraq & Afghanistan
• FAS – SEOG
• FAT – TEACH Grant

F1000 funds have a sponsored award project attached (USCSP).

Primary Revenue Sources: State sponsored awards, specific state appropriations

Type of Funding: Restricted – spending must occur align with state grant/contract

Fund Groups:

• G0L – State Lottery Technology
• G1000 – State Sponsored Awards
• GEC – Center for Education Partnerships
• GED – Colon Cancer Prevention
• GEE – Educational Policy Center
• GEG – Geographic Alliance
• GEM – Middle Grades Initiative
• GES – School Improvement Council
• GEW – Writing Improvement Network

G1000 funds have a sponsored award project attached (USCSP).

Primary Revenue Sources: Local sponsored awards, local contracts

Type of Funding: Restricted – spending must occur align with local grant/contract

Fund Groups:

• H1000 – Local Sponsored Awards
• H1100 – Local contracts

H1000 funds have a sponsored award project attached (USCSP).

Primary Revenue Sources: Commercial sponsored awards

Type of Funding: Restricted – spending must occur align with commercial grant/contract

Fund Groups:

• J1000 – Commercial Sponsored Awards

J1000 funds have a sponsored award project attached (USCSP).

Primary Revenue Sources: Philanthropic sponsored awards, philanthropic contracts

Type of Funding: Restricted – spending must occur align with philanthropic grant/contract

Fund Groups:

• K1000 – Philanthropic Sponsored Awards
• K2000 – K9999 – Philanthropic Contracts

K1000 funds have a sponsored award project attached (USCSP).

Primary Revenue Sources: Other restricted sponsored awards, other restricted contracts, endowment income for endowed chairs

Type of Funding: Restricted – spending must occur align with grant, contract or endowment

Fund Groups:

• L1000 – Other Restricted Sponsored Awards
• L1100 – L9999 – Other Restricted Contracts
• LP000 – Spendable Funds from Permanent Endowments
• LQ000 – Spendable Funds from Quasi Endowments

L1000 funds have a sponsored award project attached (USCSP).

LP000 and LQ000 funds have a endowment project attached (USCEN).

Primary Revenue Sources: Departmental funds set aside for specific purposes

Type of Funding: Unrestricted

Fund Groups:

• N1100 – Magellan
• N1200 – Internal Grants
• N1300 – Startups
• N1400 – SPARC
• N1500 – Bench
• N1600 – ASPIRE
• N1700 – Incentives
• N1800 – Excellence Initiatives
• N1900 – President’s Initiative
• N2100 – Departmental Projects
• N2200 – Strategic Initiatives
• N3000 – Program Income

All N Funds have an internal project number attached (USCIP).

Primary Revenue Sources: Concession activities

Type of Funding: Unrestricted

New R Funds must have Board of Trustee approval.

Primary Revenue Sources: Departmental funds, gifts

Type of Funding: Unrestricted

Primary Revenue Sources: State Lottery Funds, endowment income, restricted gifts

Type of Funding: Restricted

Fund Groups:

• SR100 – SR999 – Individual Private Scholarships
• SRG – CHE National Guard
• SRH – CHE Hope Scholarship
• SRL – CHE Life Scholarship
• SRN – CHE Need Based Scholarship
• SRP – CHE Palmetto Fellows Scholarship
• SRQ – Spendable Quasi Endowment Scholarship Funds
• SRP – Spendable Permanent Endowment Scholarship Funds
• SRT – CHE Lottery Tuition Assistance

SRQ and SRP Funds have a project number attached to track individual endowment funds (USCEN).

Primary Revenue Sources: Federal loan programs, institutional loan programs formed from private gifts

Type of Funding: Restricted

Fund Groups:

• TN – Institutional Loan Programs
• TF – Federal Loan Programs

Primary Revenue Sources: Private gifts and estates

Type of Funding: Restricted

Fund Groups:

• VPA – Permanent Athletic Endowments
• VPE – Permanent Operating Endowments
• VPN – Permanent General Endowments
• VPS – Permanent Scholarship Endowments
• VQA – Quasi Athletic Endowments
• VQE – Quasi Operating Endowments
• VQN – Quasi General Endowments
• VQS – Quasi Scholarship Endowments

Endowment funds have a project number attached to track individual endowments (USCEN). 

Primary Revenue Sources: Capital reserve funds, appropriations, Board mandated fees, bonds, grants, gifts, departmental operating funds

Type of Funding: Can be Restricted or Unrestricted depending on funding source

Fund Groups:

• WR – Reserves
• W1000 – Construction Projects
• W2000 – Maintenance Projects
• W3000 – Summer Projects

W1000 funds have projects attached to track individual construction projects for capitalization (USCCP).

Primary Revenue Sources: Bond funds, departmental operating funds

Type of Funding: Restricted

Fund Groups:

• XP010 – Tuition
• XP015 – Tuition – Wellness Center Fee
• XP040 – Athletic Facilities
• XP080 – Housing
• XP083 – Bookstore
• XP090 – Facilities
• XP100 – Tuition Bonding
• XP210 - Parking

Primary Revenue Sources: Capitalized land, equipment, buildings, works of art, and intangibles

Type of Funding: Restricted

Primary Revenue Sources: Sales and services of fiduciary activities

Type of Funding: N/A

Z fund revenues and expenses are not reported on the University’s Statement of Activities since the transactions are not the Universities.  The funds belong to outside entities, such as the Foundations, are the University acts as a fiduciary.