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At the University, an Incremental Budgeting Model is utilized for the annual state budget allocation. This approach uses the prior year’s budget as a baseline, with adjustments made for academic promotions, staffing changes, approved new funding needs, and fringe benefit rate adjustment (increases or decreases), etc.

This model offers a stable and predictable framework, enabling colleges and units to plan effectively while incorporating necessary modifications. Once the final budget is determined within the state budget allocation matrix, then the budget authority is assigned to the individual units and the units have the autonomy to re-allocate it down to their departments.

This approach allows colleges, schools, and administrative units to manage their own resources while they are responsible for aligning their budgets with institutional goals and maintain a balanced operation.

NSHE Chapter 7 – Summary: Fees and Tuition

This chapter of the document outlines the fee structures, tuition rates, and related financial policies for institutions within the Nevada System of Higher Education (NSHE).

Data Den

DataDen is the ҹɫÊÓƵ’s centralized portal for institutional data and analytics. It offers interactive dashboards and reports on enrollment, student success, faculty, and financial metrics to support campus-wide decision-making. Access is tailored based on user roles within the university.

Budget Basics

The University’s budget is primarily funded by state appropriations which are made up of the state general fund and student registration fees and tuition fees. Other sources of revenue can include grants, donor funds, and other miscellaneous sources. This page provides a general description of different account types, terms, and training sources.

If you have any questions, please feel free to contact your Budget Liaison with any questions or concerns.

Account types

Within the University, there are several types of accounts, generally distinguished by their fund. Fund numbers will always start with “FD.” The primary fund types include:

• FD1XX: State Funds
• FD2XX: Self-Supporting Funds
• FD4XX: Gift Funds
• FD5XX: Grant Funds

Account oversight by entity type

For more information on this account type, please visit the entity’s official webpage.

Planning, Budget, & Analysis

• State Funds: Funds from state governments that support public colleges’ operations, financial aid, and programs. Appropriations provided by the state government of Nevada and Student Fees and Tuition: Revenue generated from student registration fees and tuition, which is a major part of the budget.
• Self-supporting: Self-supporting accounts at the University are financial resources designated for specific programs and activities that generate their own revenue, rather than relying on state appropriations. These accounts are approved by the NSHE Board of Regents and are used to manage operations that are expected to be financially independent.
• Funding sources for these accounts include: Student fees, Sales and Service income, Investment income, or Indirect cost recovery.

Foundation

Gift Accounts - Donor-designated funds are contributions held by universities for specific purposes like scholarships, research, or operations. They may be spendable for immediate use or endowed, with only earnings used over time. These funds are managed in accordance with donor intent and university policies.

Office of Sponsored Projects

Grants - Research grants are competitively awarded funds from government agencies, foundations, or corporations to support original research projects. They cover expenses like salaries, equipment, and supplies. Recipients must report progress and submit a final report to the funding agency.

Budgeted vs. Balance Controlled Accounts

Every self-supporting account is classified as either Budgeted or Balance Controlled, based on how spending is managed and monitored in Workday.

Budgeted accounts

• Spending is restricted by category, based on the budget established and maintained in Workday.
• These accounts require detailed planning and are monitored to ensure expenditures align with the approved budget.

Balance controlled accounts

• Spending is allowed in any category, provided there is sufficient cash available in the account.
• These accounts offer more flexibility but are subject to specific eligibility criteria.

Fringe

Refers to the non-cash compensations or benefits like health insurance, retirement contributions, and tuition benefits. These are calculated using a fringe rate—a percentage of an employee’s salary—which is applied to funding sources to cover the full cost of employment. View fringe rates.