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Budget and Financial Planning

IRM Model Structure

Tuition Allocation

The following highlights the structure of how tuition, course fees and formula funding from state appropriations are allocated to the academic revenue units. 

Chart showing how funds are allocatated

Support Calculations

Net academic and administrative support costs are allocated out to revenue generating units by assessing an allocation rate.  Support unit allocation rates are determined each year through the IRM governance process in collaboration with senior leadership. For IRM year 2024, the rates were 25.8% for Administrative Support Cost and 13.0% for Academic Support Cost. Academic revenue units will incur the full 38.8% of support cost and auxiliary revenue units will only incur the 25.8% Administrative Support cost.

Academic Revenue Units

Academic revenue units will incur the full 38.8% of support cost. The revenue that is eligible for support rate is tuition, state appropriation, sales & services, and other revenue. The support cost is calculated as the grand total of all revenue sources listed below multiplied by 38.8%.

Revenue Sources

  • Allocated Undergraduate Tuition
    • Allocated Undergraduate Tuition - College of Instruction (WSCH by COI) 
    • Allocated Undergraduate Tuition - College of Record (COR) Resident
    • Allocated Undergraduate Tuition - College of Record (COR) Non-Resident
    • Allocated Undergraduate Tuition - College of Record (COR) Non-Resident Premium
    • Studies Distribution (IRMY21 One-time Distribution)
  •  Allocated Graduate Tuition
    • Allocated Graduate Tuition - College of Instruction (WSCH by COI) 
    • Allocated Graduate Tuition - College of Record (COR) Resident
    • Allocated Graduate Tuition - College of Record (COR) Non-Resident
  • Differential Tuition
  • Graduate Incremental Tuition (GIT)
  • Online Programs (Option 3 Tuition)
  • State Appropriations - Instruction  
  • State Appropriations - Research
  • Sales & Services
  • Other Operating Revenue

Auxiliary Revenue Units

Auxiliary revenue units only incur the 25.8% Administrative Support cost. The revenue that is eligible for support rate is sales & services and other revenue. The support cost is calculated as the grand total of all revenue sources listed below multiplied by 25.8%.

Revenue Sources

  • Sales & Services
  • Other Operating Revenue

Because the primary source of revenue of most auxiliary units is Student Fees, rather than Sales & Service or Other Operating Revenue, some auxiliary units are assessed through an extension of the support rate at 25.8% through Service Level Agreements (SLAs) which is titled "Administrative Services for Auxiliary Units FY2024" in the Support Expense page.