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Business and Financial Policies and Procedures

Account for Study Abroad and Unique Instructional Activities

Policy Statement

The University of Illinois System requires unit assessed charges for study abroad and unique instructional activities to be accounted for in self-supporting funds. These activities may include:

  • Isolated instructional events, such as one or a series of field trips.
  • A cohesive program of study for which participants typically receive scholastic credit, such as study abroad.

Before beginning the procedure below, follow the steps in Request Approval for Revenue-Generating Activities. If University Accounting and Financial Reporting (UAFR) determines your activity should be classified as study abroad or a unique program, follow the procedure below.


To account for study abroad programs and unique instructional activities:

  1. Before you begin the activity, develop a budget to provide reasonable assurance that the amounts collected will cover activity needs. Include in your budget only costs that will be paid from unit-assessed charges to participants. Do not include participant personal funds, held by the system, for the costs of arrangements not provided by the unit.
  2. Choose one of these methods to charge administrative expenses to the instructional activity:
  3. Develop activity rates on a break-even basis. Refer to Section 22 - Establish and Monitor Rates for Goods and Services Sold to Customers for how to calculate these rates.
  4. You must assess participant charges in Banner AR unless payment is required in advance. Consult Section 5 - Process (Assess) Study Abroad Charges in Banner AR for additional information.
  5. Record all receipts associated with the activity as described in this table:
Type of Receipt Deposit in
University-assessed tuition University Income Fund
Unit-assessed charges for instructional activities:
  • Program charges
  • Additional activity charges covering specific unit-provided arrangements (travel, room and board, excursions, etc.)
  • Refundable advance deposits
Banner self-supporting (3xxxxx) funds and program codes
Participant personal funds held by the University for arrangements not provided by the unit (room and board, entertainment, shopping, excursion, travel, etc.)

These funds may not be used for any purpose other than the participants' personal expenses.
Dedicated Banner custodial (9xxxxx) funds
  1. Once the appropriate fund type is determined, consult Section 22 Self-Supporting/Revenue-Generating Activities or Section 2: Custodial Funds.
  2. Monitor and perform regular reconciliation of the activity's self-supporting and custodial funds, and verify that only activity-related expenses are charged to self-supporting funds.
  3. Your unit may choose to refund residual balances in the self-supporting fund among activity participants. However, any unused personal funds remaining in the related custodial fund at the end of the program must be refunded to participants who submitted the funds. Consult Section 2 - Return Custodial Funds to Owner.
  4. Submit an annual, fiscal year-end Fact Sheet for each self-supporting fund.

Related Policies and Procedures

Section 2 - Return Custodial Funds to Owner
Section 5 - Process (Assess) Study Abroad Charges in Banner AR
Section 22 - Establish and Monitor Rates for Goods and Services Sold to Customers
Section 22 - Report on Self-Supporting Activities in the Year-End Fact Sheet
Section 22 - Request Approval for Revenue-Generating Activities
Section 22.2 - Departmental Administrative Support Assessed on Self-Supporting Funds

Additional Resources

Fact Sheet Application and Fact Sheet Job Aids
Self-Supporting Funds FAQs

Last Updated: February 27, 2020 | Approved: Senior Associate Vice President for Business and Finance | Effective: January 2013

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