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Budget Overview and Process

Budget Model and Process

Illinois State University uses a Hybrid Performance-Based Resource Allocation Model. This budgeting approach combines traditional base funding methods with performance- and activity-driven funding to distribute university resources more strategically. The model was designed using a set of guiding principles developed through shared governance.

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Overview Videos

Budget Model Overview

This segment describes the process used by ISU to create the new hybrid performance-based resource allocation model, key decisions in the development of the model, and how the model operates. 

Overhead Rate Overview

This segment describes the genesis of the overhead rate and how the rate is developed. 

FY27 Budget Allocation

 This segment chronicles the development of the University’s FY27 Budget based upon ISU’s hybrid performance-based resource allocation model.

FY27 Overhead Rate Calculation Overview

This segment explains the calculation of the FY27 Overhead Rate. 

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Guiding Principles

Guiding principles serve as the foundational set of values that guide the University’s budgeting practices and inform decision-making. 

  • 1. Mission and Vision:

    Strategically align resources with the University's mission and vision to advance excellence in student, faculty, and staff success; education; and research.

  • 2. Transparency:

    Uphold transparency in decision-making and communications to build and sustain trust, understanding, and confidence across stakeholders.

  • 3. Accountability:

    Promote institution-wide and unit-level accountability by allocating revenues aligned to goals and objectives that advance the University’s mission, vision, and values.

  • 4. Adaptability:

    Incorporate flexible and responsive budgeting practices that can timely support new initiatives and adapt to evolving institutional priorities, new opportunities, and unforeseen challenges.

  • 5. Sustainability:

    Generate predictable outcomes to facilitate multi-year planning and forecasting in a sustainable manner.

  • 6. Simplicity:

    Establish budgeting practices that are clear, consistent, timely, efficient, and easily understood.

  • 7. Data-Informed:

    Strengthen budgeting practices with reliable, consistent, and accessible data, systems, and processes to inform strategic decision-making and allocate resources effectively and efficiently.

  • 8. Collaboration:

    Work collaboratively to drive institution-wide alignment and enable a culture of excellence, development, and continuous improvement with the University’s budget practices.

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