General Education Fund

Revenues and expenses related to the university's state-appropriated budget as approved by the Iowa State Legislature and the Board of Regents of the State of Iowa. 

University of Iowa Health Care

Revenues and expenses related to patient care operations, including state-supported care programs.  This fund group includes the University Hospital, Psychiatric Hospital, Center for Disabilities and Development, and Specialized Child Health Services.

Other Appropriated Units

Revenues and expenses approved by the Iowa State legislature for specific purposes. This fund group includes the following fund types: 

  • Hygienics Laboratory
  • Oakdale Campus
  • Family Practice Program
  • Special Purpose Appropriation which includes following funds types:
    • Groundwater Planning Project
    • Center for Intellectual Freedom
    • Cancer Assessment
    • John Pappajohn Entrepreneural Center
    • College of Nursing
    • Bio Sciences Innovation
    • Iowa's Center for Agricultural Safety and Health
    • Entrepreneurship and Economic Growth Initiative
    • Iowa Flood Center
    • Primary Care Initiative
    • Iowa Online Advance Placement Academy
    • State of Iowa Cancer Registry
    • Iowa Consortium Substance Abuse
    • Biocatalysis
    • Larned A. Waterman Iowa Non- Profit Resource Center
    • Center for Advanced Drug Development
    • UI Research Park
    • Iowa Registry for Congenital and Inherited Disorders 

Restricted Funds

This fund group includes the following fund types:

  1. Organized Activities - Revenues and expenses for activities such as conferences and institutes, continuing education, and faculty practice clinics.
  2. Auxiliary Enterprises - Revenues and expenses related to substantially self-supporting activities that primarily perform a service to students, faculty, and staff (for example, Athletics and Residence Services).
  3. Current Restricted Funds - Revenues and expenses which are restricted by a donor or outside agency as to a specific purpose(s) for which they may be expended (for example, grants and gifts).
  4. Plant Funds - Revenues and expenses related to investments in permanent or long-lived assets.