{"id":1147,"date":"2014-10-23T08:41:07","date_gmt":"2014-10-23T13:41:07","guid":{"rendered":"https:\/\/www.wisconsin.edu\/financial-administration\/?page_id=1147"},"modified":"2026-03-10T11:27:41","modified_gmt":"2026-03-10T16:27:41","slug":"program-8-auxiliary-enterprises","status":"publish","type":"page","link":"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-8-auxiliary-enterprises\/","title":{"rendered":"Function 8: Auxiliary Enterprises"},"content":{"rendered":"<h2>Auxiliary Enterprises&#8211;Functional Definition:<\/h2>\n<p>An auxiliary enterprise is an entity that exists to furnish goods or services to students, faculty, or staff, and that charges a fee directly related to, although not necessarily equal to, the cost of the goods or services. The distinguishing characteristic of auxiliary enterprises is that they are managed as essentially self-supporting functions. The general public may also be served incidentally by auxiliary enterprises.<\/p>\n<p>This function includes all expenditures and transfers relating to the operation of auxiliary enterprises, including expenditures for operation and maintenance of plant and for institutional support; also included are other direct and indirect costs, whether charged directly as expenditures or allocated as a proportionate share of costs of other department of units.<\/p>\n<h2>Sub-Function include:<\/h2>\n<ul>\n<li>Auxiliary Enterprises<\/li>\n<li>Mandatory Transfers\/Debt service<\/li>\n<\/ul>\n<h2>Additional Instructions<\/h2>\n<h3>Included under Auxiliary Enterprises:<\/h3>\n<ol>\n<li>Housing services, food services, retail sales (including retail operations of the student union and textbook sales) and parking services.<\/li>\n<\/ol>\n<h3>Excluded from Auxiliary Enterprises:<\/h3>\n<ol>\n<li><a title=\"Program 3: Hospitals\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-3-hospitals\/\">Hospitals <\/a>are classified as a separate function by virtue of their relative financial significance.<\/li>\n<li>Student Health Services and Intercollegiate Athletics are separately identified sub-functions under <a title=\"Program 0: Student Services\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-0-student-services\/\">Student Services<\/a>.<\/li>\n<li>Child care services are separately identified as a sub-function under <a title=\"Program 0: Student Services\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-0-student-services\/\">Student Services<\/a>, or, if primarily instructional in purpose, are included under the Ancillary Support sub-function of <a title=\"Program 6: Academic Support\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-6-academic-support\/\">Academic Support<\/a>.<\/li>\n<li>Internal service departments including central stores, fleet operations, copy centers, and similar revolving account activities that exist primarily to service the administrative needs of operating departments are included under the General Administration and Logistical Services sub-function of <a title=\"Program 1: Institutional Support\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-1-institutional-support\/\">Institutional Support<\/a>.<\/li>\n<li>Instructionally related revolving account activities such as library and media services, special course fees collected for materials and field trips should be included under <a title=\"Program 2: Instruction\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-2-instruction\/\">Instruction<\/a>.<\/li>\n<li>Non-retail operations of student unions should be included under the Social and Cultural Development sub-function of <a title=\"Program 0: Student Services\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-0-student-services\/\">Student Services<\/a>.<\/li>\n<li>Textbook rentals are included under the Educational Media Services sub-function of <a title=\"Program 6: Academic Support\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-6-academic-support\/\">Academic Support<\/a>.<\/li>\n<li>Debt service payments on multiple use facilities should be pro-rated among the benefitting functions (<a title=\"Program 0: Student Services\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-0-student-services\/\">Student Services<\/a>, <a title=\"Program 8: Auxiliary Enterprises\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-8-auxiliary-enterprises\/\">Auxiliary Enterprises<\/a>, <a title=\"Program 7: Physical Plant\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-7-physical-plant\/\">Physical Plant<\/a>).<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>Auxiliary Enterprises&#8211;Functional Definition: An auxiliary enterprise is an entity that exists to furnish goods or services to students, faculty, or staff, and that charges a fee directly related to, although not necessarily equal to, the cost of the goods or services. The distinguishing characteristic of auxiliary enterprises is that they are managed as essentially self-supporting [&#8230;]<\/p>\n","protected":false},"author":105,"featured_media":0,"parent":1029,"menu_order":8,"comment_status":"closed","ping_status":"closed","template":"page-templates\/164.1130.php","meta":{"footnotes":""},"class_list":["post-1147","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.wisconsin.edu\/financial-administration\/wp-json\/wp\/v2\/pages\/1147","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.wisconsin.edu\/financial-administration\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.wisconsin.edu\/financial-administration\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.wisconsin.edu\/financial-administration\/wp-json\/wp\/v2\/users\/105"}],"replies":[{"embeddable":true,"href":"https:\/\/www.wisconsin.edu\/financial-administration\/wp-json\/wp\/v2\/comments?post=1147"}],"version-history":[{"count":2,"href":"https:\/\/www.wisconsin.edu\/financial-administration\/wp-json\/wp\/v2\/pages\/1147\/revisions"}],"predecessor-version":[{"id":11191,"href":"https:\/\/www.wisconsin.edu\/financial-administration\/wp-json\/wp\/v2\/pages\/1147\/revisions\/11191"}],"up":[{"embeddable":true,"href":"https:\/\/www.wisconsin.edu\/financial-administration\/wp-json\/wp\/v2\/pages\/1029"}],"wp:attachment":[{"href":"https:\/\/www.wisconsin.edu\/financial-administration\/wp-json\/wp\/v2\/media?parent=1147"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}