Flow Chart Description

Western Michigan University conceptual view of current general fund allocations

Revenue is generated by inflow to the University's general fund from tuition dollars, state appropriations and other miscellaneous means.

From that inflow, revenue is distributed in two directions: to institutional service units and to academic affairs.

The revenue directed toward academic affairs is then allocated to the service units within academic affairs, and to instruction.

From there, the instruction dollars are distributed to the academic colleges and then allocated to academic departments.

Currently, the allocation of general fund dollars to institutional service units and academic affairs is only changed through decisions by the president's cabinet on budget protocol or reallocation.

The distribution of allocated funds from academic affairs to its service and instructional units as well as the academic colleges can only be changed by provost-level decisions on budget reallocation.

The distribution of funds from the academic colleges to their respective academic departments can be changed by dean-level decisions on budget reallocation.