Operating Funds Group


State General Funds

The State General Fund is used for recording State Allotments, tuition revenue from the 3 academic quarters, and pay for the majority of the faculty and administrative staff. Additionally, this is the primary operating fund of the university and is used for the mission of educating students. Costs include providing clean and operational facilities, instructional and support costs.

Local General Funds

Local General Funds record summer school and the majority of the fees on campus (athletic fee, computer fee, course fees, etc.). These are ‘local’ in the sense of the relationship that the university has with the State of Washington. CWU is a state Agency and these are funds that are under the preview of the "local" agency.

Student Activities Fund

The Student Activities Fund includes fees for SURC, Rec Center and Services & Activities. These are primarily fees collected from students for a specific purpose. The fees associated with these funds were created by the legislature, in the case of the S&A Fee or adopted by the CWU BOT in the case of the SURC Fee and Rec Center Fee. All three are pledged to repayment of bonded debt that was issued to construct the facilities and as such there are specifically allowed uses for these fees.

Enterprise Funds

The Enterprise Fund group includes Housing, Dining, Bookstore, Parking, Catering and Conference Programs. These are enterprises in that they are business like operations, as opposed to the educational focus of the state general fund. These business-like operations collect fees, primarily from students, as approved by the CWU BOT and provide services to students. These funds are also pledged toward the repayment of debt incurred to construct and repairs facilities.

Non-Operating Funds Group

Internal Service Fund

Included in the Internal Service Fund are the Motor Pool, Architectural Pool, Print Shop, etc. These are businesses with a customer base that is primarily internal to the University. These should run at close to break-even and results are eliminated upon consolidating the financial statements of the University. Any costs incurred here are ultimately charges back to the rest of the campus community on a use basis.

Grants and Contract Funds

Grants and Contract Funds are specific-use funds. Money flowing through this fund group is in relation to a contract the university has signed to provide a service or relates to a grant or grants. This includes federal Pell grants given to students and other federal, state, local and private grants, mostly research in the Sciences. In this fund group most of the costs are incurred by the university and are subsequently reimbursed from the State of Wa, Federal Government or a granting agency.

Capital Funds

State-funded Capital Funds flow through the group. When the State of Washington funds a building for the CWU campus, the costs are accumulated here, and the University is reimbursed by the State.

System Long-Term Projects

The System Long-Term Projects group records the costs incurred for new construction or improvement projects of “The System”. This is primarily Housing, Dining, SURC, Rec Center as there are substantial facilities operated by these units.

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