Welcome to BudgetUA Online. In 2011, the 88th General Assembly of the Arkansas Legislature enacted legislation, codified as Arkansas Code 25-1-118, that directs all entities of the state, including state-supported Institutions of Higher Education, to post on their website all reports they are required to file with another entity of the state.

In support of the University's commitment to transparency and accountability, and in compliance with Arkansas Code 25-1-118, BudgetUA Online was created to present the annual operating budget for the Fayetteville campus. The information presented is a "snapshot" of the University's unrestricted budget as it was submitted and approved by the University System's Board of Trustees for the upcoming fiscal year. BudgetUA Online is a static display meaning that the data presented on this site is fixed and will not be updated or changed.

About the Operating Budget

The University prepares an annual budget for unrestricted revenues sources only. Restricted sources, such as Sponsored Project (Research grants) funding are not budgeted on a fiscal year basis and are not included here. The annual operating budget is comprised of three types of operating activities:

  • Unrestricted Educational and General (E&G) budget represents activities supported by a combination of revenues from Tuition and Fees, State Revenues, and Other Sources such as Investment Income and Indirect Cost Recovery.
  • Dedicated Revenues budget represents activities supported by revenues generated by specific operational units on campus and whose allocations are then "dedicated" to the operation of that same unit. Revenues are generally obtained via a fee assessment or from a charge for technical services performed by the unit. These revenues are not available for distribution to the campus at large.
  • Auxiliary and Service Operations budgets are displayed in summary form and also individually. These budgets represent activities of self-supporting units, further explained as:
    • Auxiliaries are enterprises that exist to furnish goods or services to students, faculty, or staff, and that charges a fee directly related, although not necessarily equal to, the cost of the goods or services. This category includes, but is not limited to, activities such as Intercollegiate Athletics, Housing, Campus Bookstore, and Trademark Licensing.
    • Service & Revolving Units are operations that provide a service or product for a fee to users principally within the institutional community. A service unit develops a rate for the service activity based on actual incurred costs and charges users based on actual usage. This category includes, but is not limited to, activities such as Printing Services, Mailing Services, Telephone Services, etc.


The data contained on BudgetUA Online is budget information derived from general ledger accounting records. The data is a static file and depicts only the approved operating budget. Permanent adjustments to the budget made throughout the year are not included in the data contained in UA Budget Online, but will be reflected in the budget totals for the following budget year. In addition, unanticipated revenues are not budgeted. Once they have been identified and if they are expected to be recurring from year to year and their value can be estimated, they will be budgeted in the next fiscal year. Therefore, budget information will not agree with amounts displayed in financial statements or supporting schedules.

The budget data displayed here is for the Fayetteville Campus Only. Other UA entities will present their budget data on their websites.

Information that is not permissible for posting under the Arkansas Freedom of Information Act of 1967 and federal laws or regulations is not included. Certain Payee Names have been removed in order to protect the privacy of individuals, in accordance with Family Educational Rights and Privacy Act (FERPA) regulations or where it might be a violation of protected information. These redacted names appear as "Privacy Protection Required."

Getting Started

The University of Arkansas operates on a fiscal year that begins on July 1 and ends on the following June 30. BudgetUA Online presents data beginning with the annual operating budget for fiscal year ended June 30, 2013. The web site will be updated annually upon approval of the upcoming fiscal year’s budget by the University System’s Board of Trustees. The following budget information is viewable on this website:

Formal budget schedules that show sources of revenues and disposition of budget allocations by colleges and campus units, including auxiliary and service units.

Budget summaries that display budget totals by both campus unit and budget category.

Employee budget information lists employee name, position title, total salary, and source of funding. (Descriptions of the funding sources are included). Employee information can be searched by U of A Fund entity, employee name and/or by campus unit (college or department).

Email questions to Chris Frala.