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Operating Budget

Annual Operating Budget

‌‌Revenue and Expense Allocation

Case Western Reserve University operates under a decentralized structure with the philosophy that each management center is responsible for the planning and implementation of academic programs, revenue development and expense management.  This concept is implemented with all revenue, except Undergraduate tuition revenue, and direct expense flowing to their respective management center.  Because not all revenue or expense is directly developed by a school, allocation rules assign certain revenue and indirect expense for support services.  The operating principle guiding these rules is that it fairly assigns revenue or expense as a proxy for actual direct generation of revenue or occurrence of expense.

Indirect expense allocation for all management centers in fiscal year 2018 is detailed in the 41-page 2018 Assigned Indirect Cost Allocation packet.‌

Operating Budget

Reviewed by the Finance Committee and approved by the full Board of Trustees at their June meeting, the Operating Budget below contains summary and detailed information for all management centers of the university.

The‌ 2018 Operating Budget is a 36-page .pdf document, including three appendices, available for viewing and printing.

Specific sections or pages of the book may be quickly accessed through the following links:

Statement of Operations

Management Center Operating Budgets

University Surplus/(Deficit)

Appendices

For additional information regarding the operating budget, please contact the Office of Budget and Financial Planning.

Prior years' operating budgets are also available:‌