CU Boulder Funding Sources and Types

 

Purpose

Provide an overview of CU Boulder’s major revenue sources and explain why fund restrictions and spending authority vary by fund type. 

Funding sources at a glance: 

CU Boulder revenues generally come from: 

  • State funding
  • Tuition and fees
  • Research grants and contracts
  • Gifts and fundraising
  • Auxiliary/self-funded activities 

For budgeting and financial planning, these sources are commonly grouped into three broad categories: 

  • General Fund (Operating / Education & General) 
    Includes the core operating resources that support the university’s academic mission—e.g., instruction, advising, academic support, technology, administration, and financial aid/scholarship support.
  • Restricted funds 
    Resources that must be spent for a specific purpose defined by the sponsor or donor (e.g., research grants/contracts, many gifts).
  • Auxiliary funds 
    Self-funded activities that generate their own revenue (e.g., housing and dining, parking, athletics, bookstore-type operations). 

  Why this matters: Restrictions and allowable uses differ by category. A “surplus” in one fund type typically cannot be treated as flexible operating funding in another. 

How the campus budget is approved and allocated:

Each spring, CU Boulder’s annual Current Funds Budget (covering General, Restricted, and Auxiliary Funds) is presented for approval through the university governance process and approved by the Board of Regents. The Current Funds Budget materials (including historical budgets) are available through Budget & Fiscal Planning. At a high level: 

  • The State appropriates funding to the university, and allocations flow through the CU system to campuses.
  • CU Boulder then allocates core operating resources internally through its budget model to schools/colleges and support units. 

Resources