Chapter 2. Accounting Services
Section 2.2. Fund Principles

2.2.3. Auxiliary Activities Fund

Auxiliary Activities Fund: A fund maintained to account for the revenues and expenditures for revenue-producing, substantially self-supporting activities that perform a service for, but are not themselves, educational and general activities. For reporting purposes, the auxiliary activities may be classified into appropriate groups such as:

• Housing and related food operations



• Student centers and other student facilities



• Intercollegiate Athletics



• Parking and transportation



• Other activities (press, publications, etc.)



• Internal service operations (such as: mail services, telcom)