Revised: December 9, 2025
Regent Policy Document 21-1, “Internal Management Flexibility of Auxiliary Funds” establishes policy that 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. It 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.
The following policies and procedures shall apply to all auxiliary transfers:
- Transfers will only occur within the same institution.
- Transfers will be discretionary (as opposed to automatic whenever a one-time surplus occurs).
- Transfers will only occur if initiated by the institution where the transfer is to occur.
- Transfers will be recorded using Workday ledger account 9000 (Operating Transfers) and Workday revenue category RC00074 (Operating Transfer Auxiliary Funds).
Definitions
- “Auxiliary enterprises” refer to fund 128 operations including both student fee funded (housing, dining, student unions, etc.) and non-student fee funded (performing arts centers, golf courses, etc.).
- “Auxiliary enterprises” does not include segregated fees or parking revenues.
- “One-time, fixed duration costs” are costs occurring within a specific time frame.
- “Other Operations” are generally defined as instruction, student services, academic support, and financial aid.
- The sources of surplus moneys for transfer are expected to be:
- unanticipated current revenues
- unanticipated expenditure savings
- project cancellations for which funding provisions had been initiated.
- In making a transfer of these moneys from one auxiliary to another or to one-time fixed duration, other operations, an institution is providing assurance of the following:
- appropriate fund balances are being retained to meet operating needs in the auxiliary enterprise
- that the purpose is a higher institutional priority for these funds than other possible uses
- the transfer will not increase rates beyond planned levels of increase.
Institutions will assure the preceding by providing information on items 1-4 below.
Request for Transfers
Institutions must submit transfer requests to UW Administration for approval by the Vice President for Finance and Administration. Requests must:
- Clearly identify the source of the funds and to where and for what purpose they are being transferred.
- Identify the amount of funds requested to be transferred.
- Demonstrate that the transfer is a priority in the strategic and other campus plans.
- Provide a three-year plan projecting the effects of the transfer, including the effects on rates and balance levels. The plan must demonstrate that the transfer will not adversely affect rates.
All auxiliary transfers will be reported to the Board of Regents in the annual operating budget document.