This policy applies to all program revenue balances from auxiliary operations, except those funded with segregated fees or parking revenues, which are required by state statutes to be used for the purpose(s) for which they were generated. Auxiliaries operations exist to provide goods or services to students, faculty, staff or incidentally to the general public and charge fees directly related to the costs of the goods or services. Examples of auxiliary operations include housing services, food services, and bookstores.


This policy outlines the expectations of the Board of Regents related to the use of auxiliary balances within UW institutions and the ability to use auxiliary funds for other purposes to support the mission of the institution, unless prohibited by state statutes.

Policy Statement

Under Wis. Stat. s. 20.285(1)(gb), the Board of Regents is granted broad authority to administer and manage the UW System’s educational programs and related programs. Since the State of Wisconsin moved the UW System to block grant funding in the 2011-13 biennium, a single non-GPR appropriation (or “fund”) replaced several funds previously identified in state statutes for distinct types of operations or services.

Due to the complexity of UW institutions and their need to leverage resources to the greatest extent possible to achieve their missions, the Board of Regents delegates authority to the UW System President and the President’s designee(s) to approve the transfer of program revenue balances from an institution’s auxiliary operations to other operations or across auxiliary operations, within that institution. These transfers can be used to broadly support the mission of the institution and must be discrete budgetary decisions that result from unanticipated auxiliary fund balances.

Oversight, Roles and Responsibilities

The Board of Regents delegates authority to the UW System President to develop operational policies and parameters regarding to the financial management of auxiliary operations and balances.

To ensure transparency and accountability, all fund transfers shall be discretely tracked and reported annually by institution and by auxiliary operation, to the Board of Regents.

Related Regent Policies and Applicable Laws

  • Wis Stat. s. 36.27(6), Segregated Fees


History: Res. 7555, adopted 10/10/1997, created Regent Policy Document (RPD) 97-3, “Internal Management Flexibility,” subsequently renumbered RPD 21-1. Res. 7684, adopted 05/08/1998, created RPD 98-2, “Auxiliary Transfer Policy,” subsequently renumbered RPD 21-2. Res. 7937, adopted 06/11/1999, created RPD 99-3, “Auxiliary Reserve Policy,” subsequently renumbered RPD 21-3. Res. 11584, adopted 02/05/2021, rescinded RPDs 21-1, 21-2, and 21-3, and created the new RPD 21-1, “Internal Management Flexibility of Auxiliary Funds.”

See Also:

SYS 314, Financial Management of Auxiliary Operations (formerly F43)

[UW System Administrative policies are included for reference and are separate from Regent Policy Documents adopted by the Board.]