27.3.4 Main Budget categories for expenditure Budget categories for subsidies for operation and subsidies for construction
The University uses several main budget categories for compilation and monitoring of its budget allocation and execution. These categories may vary with different sources of funding (see

Categories “by default” for subsidies for operation and all other unrestricted sources of funding are:

  1. Personal expenses (PEREX)
  2. Operational expenses, non personnel (OPEX)
  3. Capital expenditure (CAPEX)

Categories “by default” for subsidies for construction are:

  1. Construction work
  2. Ancillary cost

These main categories are broken down in more detailed subcategories.

The University budgetary system used by all Budget supervisors and Budget holders is based upon this allocation structure. Specific budget categories for different sources of funding
Funding agencies, Foundations, research sponsors have often specific requirements for reporting the use of their funds. The Budget supervisor of the receiving Division is responsible for communicating these specific requirements, any use restrictions or other information on use of funds to the “Budget Section”.

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