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This classification should include all tuition and fees assessed against students (net of returns and allowances) for educational purposes. Tuition and fees should be recorded as revenue even when the amount will not be collected directly from the student. The amounts of such remissions or waivers should be recorded as expenditures and classified as scholarships and fellowships or as staff benefits associated with the appropriate expenditure category to which the personnel relate. Adjustments for the scholarship allowance requirement are made by the CCO staff at year-end.

Revenues from tuition and student fees of an academic term that encompasses two fiscal years, e.g. a summer session, should be reported as revenue of the two fiscal years based on the services provided in each fiscal year. CU Boulder uses the number of days of each summer session that falls in each fiscal year to prorate the tuition and fees between the two. Adjustments for the summer session proration are made by the CCO staff at year-end.

State of Colorado , contains additional information. CU Boulder specific information on fees is provided in the Institutional Student Fee Plan.

Tuition is defined as those charges to students for formal coursework based on the tuition rates approved by the Board of Regents. All tuition, except that charged by Continuing Education, shall be recorded in the general fund (Fund 10). Continuing Education records tuition in its 2x FOPPS.

• Use revenue accounts in the range 200500鈥�214999.

Academic and instructional fees are defined as those mandatory fees approved by the Board of Regents and charged to students where the fee is directly related to specific instructional programs. This includes whole academic programmatic fees as well as to specific course fees. Instructional fees are recorded in the same fund as the related tuition.

• Use revenue accounts in the range 220200鈥�220299.

Student activity fees are defined as those mandatory fees approved by the Board of Regents and charged to the student body as a result of their attending the institution. The fund accounting for student activity fees is determined on a fee by fee basis.

• Use revenue accounts in the range 220100鈥�220199.

Other Revenues鈥擳here are many charges that are commonly called a 蹿别别听but for financial reporting purposes are not included in the tuition and fee classification. Examples include application fees, graduation fees, late payment fees, bad check fees, room and board fees, matriculation fee, etc. Each of these fees is recorded in the revenue classification and accounts based on the nature of the fee and the entity charging the fee.听

This classification includes only the amounts appropriated to the university in the governor鈥檚 annual Long Bill and are referred to as Colorado Opportunity Fund (COF) and Fee for Service (FFS). These are accounted for in the general fund (Fund 10).

• Use revenue accounts within the range 200100鈥�201999.

This classification primarily consists of endowment investment income, interest on student loans receivable, and interest on CU Boulder funds specifically invested by the Treasurer that usually occurs only in the ROI fund. The pooled investment earnings (PIE) program keeps the vast majority of the university鈥檚 cash reserves invested. The PIE income is accounted for at the system level and a designated portion of the earnings on these investments is returned to the campus via the PIE cash transfer accounts. Some of the PIE is returned to specific programs according to law. Examples include payment of earnings on invested student activity fee cash, earnings on surplus federal funds that have to be returned to the federal government听and some designated loan fund programs.

• Use accounts within the range 230000鈥�232499 for actual investment income.
• Use PIE cash transfer accounts 995102, 995202 and 997102, 997202 for cash transfers.

The investment and interest income category also includes royalty income.

• Use accounts within the range 325800鈥�325899 and only in Fund 26 FOPPS.

These revenue classifications include the revenues from sponsored project grants and contracts that are negotiated and authorized by the Office of Contracts and Grants. The sponsors are federal, state and local governments. This revenue typically only occurs in the grant and contract funds (Funds 30 and 31). However, it can also occur in the capital construction fund (Fund 71) if there is a sponsored project restricted to funding a construction project.

• Use revenue accounts within the range 235000鈥�239999.

This revenue classification includes private grants,听contracts听and gifts.

Private grants and contracts include revenues from sponsored project grants and contracts that are negotiated and authorized by the Office of Contracts and Grants. The sponsors are non-governmental entities, but do include foreign government sponsors. This revenue typically occurs in the sponsored project fund (30) and service agreement fund (33). However, this type of revenue can also occur in the capital construction fund (71) if there is a sponsored project restricted to funding a construction project.

• Use revenue accounts 240100鈥�240299.

Gifts include all monies, real property and personal property (both tangible and intangible) provided to the university for which the donor does not receive equal value in exchange for the money. The donor may put time and/or purpose and/or matching requirements on the gifts, but there is no equal value returned in exchange for the money. Cash gifts should be deposited initially with the CU Foundation, and then be transferred into the university鈥檚 Finance System in order to spend the gifts. Occasionally, gifts may be deposited directly to the university, depending on the donor wishes. There is often some restricted purpose for the gifts. All gift monies are recorded in Fund 34. Non-monetary gifts, also known as gifts-in-kind, should be coordinated with CCO to determine appropriate revenue recognition and gift acceptance. See chapter 15 of the Guide for more information.

• Use revenue accounts within the range 240300鈥�240999.

This classification includes the revenue from the facilities and administrative (F&A or indirect) cost charges to sponsored projects (Funds 30, 31, 33). The general fund and some self-funded entities incur the costs that generated the revenue. The revenues generated by the general fund are recorded in the ICR fund (Fund 11). The revenues generated by the self-funded entities are recorded in Fund 20 (research property services) or Fund 26.

• Use revenue accounts within the range 315000鈥�315999.

This revenue classification includes:

1. Revenues that are related incidentally to the conduct of instruction, research听and public service and;
2. Revenues of activities that exist to provide an instructional and laboratory experience for students and that incidentally create goods and services that may be sold to the students, faculty, staff听and the general public.

The type of service rendered takes precedence over the form of agreement by which these services are rendered. Examples of revenues of educational activities are film rentals, sales of scientific and literary publications, testing services, and sales of health clinic services (apart from student health services) that are not part of a hospital.

If sales and services to students, faculty听or staff, rather than training or instruction, is the purpose of an activity, the revenue should be classified as sales and services of auxiliary enterprises or hospitals. This provision is at odds with the definition of an auxiliary enterprise and could result in the revenue being classified as auxiliary revenue but the expense being classified as education and general. To avoid this mismatch, emphasis will be given to the previous discussion of auxiliary enterprises and the first criteria listed for SSEA revenue 鈥� 鈥渞elated incidentally to the conduct of instruction, research, and public service.鈥�

The SSEA revenue classification is used primarily to record the revenue of education and general departments that is generated through departmental programs. Much of these revenues are generated from the academic endeavor and are certainly incidentally related to instruction, research and public service. Any revenue in excess of expense is then available to support departmental needs. There is an emphasis from the Office of State Controller to minimize the use of the other sources revenue classification, so the SSEA classification becomes the preferred choice for education and general departmentally generated revenues.

• SSEA revenues are accounted for in the 2x funds.
• Use revenue accounts within the range 250000鈥�259999.

The SSEA classification cannot be used if the expense purpose code for the FOPPS is 1600-2200.

This revenue classification includes all sources of current funds revenue not included in the other classifications. Examples are miscellaneous rentals and internal service center sales to customers external to the university. Auxiliary enterprises should not use this revenue classification. As previously stated, all revenue of an auxiliary enterprise should be recorded in the auxiliary enterprise revenue accounts.

• Use revenue accounts within the range 320000鈥�321999 for rental income.
• Use revenue accounts within the range 325000鈥�334999 for miscellaneous income (except for 325800鈥�325899 royalty income).