Budget Summary for Operations

Also known as: “Orange Book” or “BSO”

Brief Description:
The Budget Summary for Operations (BSO) represents the final result of an almost two-year budget planning cycle led by system and university administration, in conjunction with Board of Trustees' oversight, review, and approval. Each university is responsible for allocating and compiling their separate entity budgets. Supporting schedules detail the budget by university, college, department, and system offices and system-wide programs. The operating budget includes both unrestricted and restricted funds broken down into four major categories: General operating funds, hospital funds, restricted funds, and payments on behalf. Operating expenditures are recorded according to account classifications which group expenditures by category (e.g., salaries, benefits, supplies & services, equipment, utilities, etc.). The Office for Planning and Budgeting assumed production of the document in fiscal year 2020. The office also tracks historical budgets and maintains electronic copies back to fiscal year 1966.

Planning and Budgeting Contact Information:
Matt Wolfersberger | mwolfers@uillinois.edu | 217-333-7376

Final Report Issue Date:
Annual (fiscal year) document, typically published each September.