Years Ended September 30, 2017 and 2016
Note 13 – Operating Expenses by Function
In addition to their natural classifications, expenses are also classified by their functional classifications. Functional classifications are assigned to departments based on the nature of their activity, such as instruction, public service, institutional support, etc.
Operating expenses by functional classification for the years ended September 30, 2017 and 2016 are summarized as follows:
| 2017 Operating Expenses (by functional classification) | Salaries,wages and benefits | Supplies and services | Depreciation | Scholarships and fellowships | Total 2017 |
|---|---|---|---|---|---|
Instruction | $272,651,446 | $45,010,438 | $17,328,353 | $ - | $334,990,237 |
Research | 32,158,790 | 22,787,845 | 4,816,825 | - | 59,763,460 |
Public service | 35,820,319 | 12,622,036 | 1,819,980 | - | 50,262,335 |
Academic support | 63,353,617 | 13,862,042 | 13,272,217 | - | 90,487,876 |
Student services | 37,558,653 | 16,656,342 | 5,221,098 | - | 59,436,093 |
Institutional support | 75,429,790 | 23,152,462 | 6,456,673 | - | 105,038,925 |
Operations and maintenance | 67,329,833 | 21,726,593 | - | - | 89,056,426 |
Scholarships and fellowships | - | - | - | 14,594,420 | 14,594,420 |
Auxiliary enterprises | 82,017,635 | 97,833,854 | 23,459,604 | 9,978,953 | 213,290,046 |
Total operating expenses | $666,320,083 | $253,651,612 | $72,374,750 | $24,573,373 | $1,016,919,818 |
2016 Operating Expenses (by functional classification) | Salaries,wages and benefits | Supplies and services | Depreciation | Scholarships and fellowships | Total 2016 |
Instruction | $253,292,566 | $45,779,734 | $15,974,686 | $ - | $315,046,986 |
Research | 29,092,346 | 21,537,358 | 4,838,154 | - | 55,467,858 |
Public service | 34,064,403 | 12,197,975 | 1,871,552 | - | 48,133,930 |
Academic support | 58,564,978 | 14,188,559 | 12,919,509 | - | 85,673,046 |
Student services | 34,198,856 | 15,963,120 | 4,716,391 | - | 54,878,367 |
Institutional support | 72,001,227 | 19,231,793 | 5,420,555 | - | 96,653,575 |
Operations and maintenance | 59,510,033 | 26,382,011 | - | - | 85,892,044 |
Scholarships and fellowships | - | - | - | 13,853,660 | 13,853,660 |
Auxiliary enterprises | 71,745,804 | 93,380,039 | 21,670,144 | 6,517,503 | 193,313,490 |
Total operating expenses | $612,470,213 | $248,660,589 | $67,410,991 | $20,371,163 | $948,912,956 |