Fact & Figures

About the U-M Budget Model

The University of Michigan Budget Model (UB model) is a set of rules for arranging the elements of a budget. For example, under the rules defined in the UB model:

  • Indirect Cost Recovery (ICR) is generally allocated as revenue to the unit(s) that generates the direct research associated with the ICR
  • Units are generally allowed to keep any balances in three operating funds across fiscal years
  • Units with students in the Rackham Graduate School are assessed for financial aid based on their students who are enrolled in Rackham programs.

These are but a few of a long list of rules under which budgets are developed in the UB model. The links below provide additional description and details about the U-M budget model and the broader budget system, which incorporates some of the discretionary decisions that also go into budgeting.

General Fund Budget Study (April 2006)


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