Public universities are not for-profit businesses with an easy-to-understand bottom line: their financial reports are not designed to convey information to the public fully or to reflect all the costs of teaching and research. Financial reports do track every dollar in accordance with the accounting rules required by auditors, but they do not…

Revenues of doctoral, comprehensive, general baccalaureate, and two-year private and public institutions are outlined by source (tuition and fees, appropriations, grants and contracts, private support, endowments, and others); expenditures are tabulated by function (instruction, research, public service, libraries, academic support, student…

Average institutional expenditure and revenue data include academic, academic support, support services, and financial aid expenditures and income from tuition and fees, appropriations, gifts, grants, and contracts for institutions with varying enrollment sizes. (MSE)