I. Program/Activity Assignments
When assigning programs (e.g., residence halls and student health) to activities (e.g., auxiliary enterprises and student services), program purpose, funding source and facility type are the factors used. It is the intent of this paper to make program purpose the primary criteria, to limit funding sources to user fees and cash/credit sales, and to reflect the multiple uses of facilities in assignments. This emphasis on defining auxiliary programs by program purpose is now reflected in the revised Uniform Chart of Accounts, and the assignment of programs to auxiliaries or non-auxiliaries is consistent with that revision.
Revenue source will continue to be important since a distinction must be made for programs supported from user fees and cash/credit sales, which are auxiliary, and other Fund 128 revenues which are not. Facility type also continues to be important because of the multiple use of facilities, and that auxiliaries are responsible for the facilities they use (e.g., all student unions/centers have food service operations which are user fee supported programs and therefore an auxiliary; however, some unions/centers also provide space for the student newspaper and any number of student activity programs which are supported primarily from an allocation of segregated fee revenues and therefore not an auxiliary).
II. Statutory Assignments
Historically, funding source has been the sole basis for making statutory assignments to auxiliaries in s. 20.285(1)(h) Wis. Stats. As a result, most programs that are assigned by fund source to Fund 128 were in the past also assigned to auxiliaries as an activity. The problem in making program assignments on the basis of broadly defined and inclusive revenue types (or in the case of facilities, simply assigning all programs housed in one facility to auxiliaries), is that the purpose for which the the program exists may be ignored. For example, programs such as the student newspaper and health care were assigned to auxiliaries even though the purposes are more aligned with programs assigned to student services.
Auxiliary programs are distinct from other programs by conditions unique to auxiliaries:funding source (i.e., self-supporting operations that charge a fee directly related to, although not necessarily equal to, the cost of the goods or services); institutional purpose (i.e., furnish goods and/or services that assist in the educational, social and physical development of students); relationship to general public (i.e., may occasionally serve the non-university community); and similarity to private sector (i.e., goods and services furnished by auxiliary programs could be provided by private commercial enterprises).
The following programs accounted for in Fund 128, Activity 8 have been assigned to auxiliaries:
- Food Services
- Bookstore Sales
- Retail Sales (merchandise and services that are not directly related to instruction, research or public service)
- Parking Services
- Housing Services
Non-auxiliary programs differ in purpose, policy and (for the most part) funding source from auxiliaries. For example, segregated fee programs receive a budget allocation, are not self-supporting operations that charge a fee directly related to the cost of goods or services provided, and are often instructional and/or student service in purpose. Non-auxiliaries, for purposes of this paper, are defined as programs more appropriately assigned to other activities (e.g., student services, instruction, and academic support); or programs created to improve cost efficiencies, service and accountability (e.g., service organizations such as copy centers).
UW System Administrative Policy 822 (SYS 822), Student Services Funding, identifies student service programs and the funding policies associated with each. Service departments are operations that service other departments and are supported from user charges for services provided; most instruction and instructionally related programs are funded by GPR/Fee funds, and only occasionally may segregated fees be used for select purposes (e.g., when GPR/Fees are not adequate or when the use of GPR/Fees would not be appropriate).
A. Student Service Programs
Student service programs provide intellectual, cultural, and social development opportunities outside the formal instruction program, and have as primary purposes to provide for the emotional and physical well-being of students. These activities range from services that assist students to progress toward graduation (e.g., financial aids, placement and counseling) to those that provide for and encourage student life and interests (e.g., cultural events, intramurals, and student organizations).
NACUBO defines student services to include: “…cultural events, student newspapers, intramural athletics, student organizations, intercollegiate athletics (if the program is operated as an integral part of the department of physical education and not as an essentially self-supporting activity), counseling and career guidance…, student aid administration, and student health service (if not operated as an essentially self-supporting activity).”
The student service programs described below are assigned to the non-auxiliaries.
1. Child Care Services
Child care services are provided to enhance opportunities for students with young children to enroll in, and pursue, degree programs at UW institutions. The Board of Regents have directed that “top quality, low cost child care and extended child care services, preferably campus based, are (made) available to the children of students…” Although child care centers are funded, in large part, by user fees, the directive permits the use of a segregated fee allocation to assist in insuring low cost, quality services. A lack of adequate, low cost child care has been shown to be a serious barrier for many non-traditional students desiring a university education, and this policy is responsive to that need.
In addition, child care services are integral to degree programs such as early childhood education, providing students opportunities to observe and gain clinical experience. UW System Administrative Policy 180 (SYS 180), Child Care Centers authorizes the use of GPR/Fees for this purpose by recognizing these services are integral to the academic program when used as educational centers, or as laboratories and opportunities for student practicums. Also, s.36.25(26) Wis. Stats. includes permissive language to allow two-year center campuses to establish a child care facility and use GPR/Fee funds to support it. SYS 180, Child Care Centers identifies and explains the program and funding policies governing child care centers.
2. Student Health Care Services
Health care services are intended to assist students to better understand health care needs, and to provide a reasonable level of service to meet those needs. Services range from minimal emergency and referral assistance to varying degrees of health care. Institutions are expected, at a minimum, to provide ambulatory care, promote good health through health education programs, and serve students and the public at large by taking on the role of a public health agency (e.g., communicable disease surveillance, community agency liaison, and environmental health services).
The goals and objectives stated in the UW-System basic health module, Section II, summarizes health care as a requirement of the institutions to be “…concerned about support of the educational mission of the University by aiding students so there is as little hindrance as possible due to illness, both physical and emotional, and injury.” It also states that in this effort student health services will provide responsive medicine, preventive medicine, counseling (or referral for counseling), environmental surveillance, and health education.
Student health services are not intended to be operated as self-supporting, fee for service programs. Instead the Board of Regents has authorized the use of GPO support for physical facilities, maintenance, and utilities, and segregated fee support for direct program service costs.
3. Intercollegiate Athletics
Intercollegiate athletics provide athletes with opportunities to use and demonstrate athletic skill, and allows large numbers of students to participate by their attendance at sporting events. In addition, intercollegiate programs provide participation in activities which in a sense is an extension of, and complimentary to, the intramural and physical education programs of the institution.
4. Student Services–Union/Centers
The primary purposes of non-retail (and select retail activities) housed in union/centers shall be to provide educational, recreational and cultural opportunities, and as such are categorized student services. An allocation may be made where union/center functions support both auxiliary and student service activities (an auditable methodology must be used).
5. Student Services–Housing
University housing provides counseling, educational,recreational, and cultural opportunities and as such are categorized as student services. An allocation may be made where housing functions support both auxiliary and student service activities (an auditable methodology must be used).
B. Service Departments
Internal service departments, central stores (Fund 129) and other revolving account activities (fleet, copy centers) are created primarily to service university programs, accumulate funds for asset replacement, and facilitate the operation of a chargeback system for direct service costs. All direct costs, including accumulations for asset replacement, are recovered from sales to university departments or sales to students of instructionally related materials. These services provide essential support to academic departments.
C. Instruction and Related Programs
Programs related to instruction, research, and public service are directly related to the primary mission of the University. These activities include library and media services, special course fees collected for materials, field trips and overseas programs, textbook services, technology transfer activities, and the family practice clinics. The strong relationship to the primary mission dictates that these activities be excluded from assessment for centralized services.