Frequently Asked Questions

An account is usually made up of three identifiable numbers:

• Fund - identifies the source or nature of funding for the account.
• Funds Center - identifies the area of the university in which expenditures occur.
• Funded Program - identifies a particular program or project within an area of the university for which expenditures occur (some accounts are not funded programs, so the third number may be NR, for not relevant).

It is the combination of Fund/Funds Center/Funded Program that makes up a unique account.  You may have multiple accounts for different functions and expenses.

Primary Fund Group is the name of a certain group of funds that are funded primarily by appropriations and tuition (both statutory and designated).  Accordingly, Primary Fund Group excludes accounts funded by other fees, income generated from sales and services, or restricted gifts and grants.

Primary Fund Group includes most (but not all) State or E&G accounts (fund numbers beginning with 1XXXXXXXXX).  It does not include organized activities (which are income-generating accounts), nor does it include Coordinating Board grants.

Primary Fund Group also includes the Designated Method fund (20000110XX) and Designated Method-RR fund (20000610XX).  The operating lines (student wages, travel, maintenance & operations, and capital) for most Primary Fund Group fund centers have been budgeted in Designated Method.  Transfers between an E&G account and a Designated Method account must be initiated by the Office of Budgeting, Financial Planning & Analysis.

That depends upon how “budget” is defined.

Texas State’s operating budget is made up of accounts in the Current Unrestricted fund groups (Educational & General, Designated, and Auxiliary Enterprises).

Restricted accounts (funded by gifts, grants, and contracts) are excluded from the operating budget because of the restricted and uncertain nature of their funding. The best estimate for the Restricted budget in the current year is Restricted expenditures in the prior year.  Include that amount if you are including all research funds and funded student aid (not unfunded student aid, or "discounts") in your definition of "budget."

Plant funds are not part of the operating budget either, since they are not spent on current operations.  Even so, the annual funding for capital improvements is an important use of current funds so transfers for capital improvements are included in the operating budget.  Include this amount if your definition of "budget" includes capital expenditures.

To see actual operating budgets for the current fiscal year,  check out our home page under the About the Budget section. 

The University charges administrative overhead to all Current Unrestricted accounts except Primary Fund Group accounts (those accounts funded by appropriations and tuition).  This charge ensures that the cost of operating the university is borne by Primary Fund Group and non-Primary Fund Group sources.  It is a charge for administrative services such as Information Technology, Accounting, Purchasing, Human Resources/Payroll, Budgeting, Student Business Services, and general administration which are paid by Primary Fund Group.

Administrative overhead is calculated on revenues collected at a rate of 4.25% of revenue.

Effective the beginning of Fiscal Year 2027, September 1, 2026, the rate to be charged for administrative overhead will increase from 4.25% to 4.5%. This rate will further increase by 0.25% each fiscal year until it reaches a rate of 5.5% in FY 2031. This gradual increment is part of our effort to ensure we balance the need to fund our ambitious plans with the financial health of our auxiliary units.

As a reminder, the university charges administrative overhead to most unrestricted accounts (funds that start with a 2* or 3*).  This charge ensures that the cost of operating the university is shared by all units.  It contributes to the funding for services such as payroll, accounting, purchasing, human resources, and employee benefits. 

Request can be submitted via the One-on-One Training Request Form. 

Frequently asked questions pertaining to Budget Review can be found on the Budget Development page.