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Business Procedures Manual

8.1 The University System of Georgia Budget

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There are several programs and “pass-through” line item payments that collectively comprise the total annual state funding for the University System of Georgia. These programs and line item payments belong to the following program budget categories:

  1. Teaching (Resident Instruction and Public Service Institutes)
  2. Other Organized Activities (former “B” unit/budget programs, other non-Teaching programs and “pass-through” line item payments).

8.1.1 Teaching (formerly “A” Budget)

The Teaching program houses state funds received by the University System of Georgia (USG) throuogh the funding formula. The state appropriates these funds to the USG in a lump sum, which the Board of Regents distributes to USG institutions in accordance with system priorities and needs. The bulk of the USG’s budget resides in this program which is mainly devoted to funding Resident Instruction activities at the USG institutions with some funding support for the Public Service Institutes.


8.1.2 Other Organized Activities (formerly “B” & “C” Budgets)

The Other Organized Activities portion of the USG’s overall budget is composed of funds the state approrpriates directly to specific entities and “pass-through” line items within the USG’s budget. Included in this group are:

  • All former “B” units
  • Research Consortium
  • Special Funding Initiatives
  • Line item “pass through” payments (i.e., payments to the Georgia Military College, Georgia Public Telecommunication Commission, Georgia Cancer Coalition)
  • Any other programs or “pass-through” line items receiving a direct approcpriation outside of the Teaching program.

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