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Spending Transparency

Reports | FAQs | How To

The Medical University of South Carolina is committed to transparency about the funds it uses and accountability to the students, taxpayers, sponsors, donors, and alumni it serves. Each of these groups provides critical funding necessary to meet the University's mission-related responsibilities of teaching, research, and public service.

The spending transparency website provides the information for all expenses paid through the University's vendor system or with state-approved procurement credit cards. Information about salaries can be found at the S.C. Department of Administration website consistent with the S.C. Freedom of Information Act.

The University is considered two agencies by the State: a teaching and research university that receives funding for Education and General spending and a South Carolina Area Health Education Consortium which receives funding to help improve the health of South Carolina’s citizens.

The University also has auxiliary departments that receive no state funding and must generate all of their own revenue. Examples include the Bookstore and Parking Services.

Reports

The information on this page is provided to give the visitor access to additional transactional information requested by the legislature or citizens of the State of South Carolina.

Inquiries should be directed to the MUSC Office of Communications 843-792-1647. When you call, please have specific information ready as listed in the report. We will make every effort to respond to inquiries in a timely manner.

Reports & Useful Links

Fines and Fees Report (PDF)

Commission on Higher Education – Tuition and Required Fees

Monthly Credit Card Usage Reports

Monthly Spending Report

FAQ's

Why is the Medical University of South Carolina Posting its Spending Online?

The Medical University of South Carolina receives its funding from students, taxpayers, sponsors, donors, alumni, and related affiliates and is committed to being accountable to those constituent groups in the way it uses those funds. This website provides information for all expenses paid through the University's vendor system or with state-approved procurement credit cards.

The Medical University of South Carolina is collaborating with a pilot group of state colleges and universities and the Comptroller General's Office to improve spending transparency.

What Information is Available?

The website shows all expenses paid through the University's vendor system or with state-approved procurement credit cards. You can look at spending by month or by vendor, the amount spent, the source of the funds, the category of spending and the program that made the purchase. For more information, see How to Use this Site and Definitions.

Are Payroll Expenses Included?

No. Information about salaries can be found at the SC Department of Administration website consistent with the S.C. Freedom of Information Act.

Can I See More Information About How the Money Was Spent?

At this time it would require a significant investment in staff resources to research and post details about each purchase on this site. If you have a question about a specific expense, contact the spending transparency initiative at 843-792-1647.

How is the Medical University of South Carolina Funded by the State?

The University is considered two agencies by the State: a teaching and research university that receives funding for Education and General spending and a South Carolina Area Health Education Consortium which receives funding to help improve the health of South Carolina’s citizens.

What are Restricted & Unrestricted Funds?

Restricted funds are designated by law or internally for specific purposes. Unrestricted funds which can be used for any allowable expenses under state and university guidelines. For more information, see How to Use this Site and Definitions.

What are Non-State Appropriated Funds?

Those are funds that are raised through tuition or other student fees (University Generated Funds), funds raised through departmental activities and services (Departmentally Generated Education and General Funds), unrestricted funds generated from grants and contract activity, or funds raised through student activities (Student Activities and Organizations).

How to Use This Site and Definitions 

Spending by Month

You can search for expenses by month or by vendor.

  • Select the year (the Medical University of South Carolina fiscal year runs from July 1 to June 30)

  • Select the Month

  • Choose the Entity

  • Choose the Fund Group (see definitions below)

You can narrow the search results by selecting

  • Source (see definitions below)
  • Cost Category (see definitions below)
  • The Account Category
  • The Account from which the expense was paid

Spending by Vendor

  • Type the Vendor name in the search box
  • Narrow the search by selecting a Fiscal year and month

Definitions

Spending information is provided by the following search selection criteria:

Source

Unrestricted Funds: Current funds budgeted for University operations**
  • Educational and General (E&G) Funds: Traditional higher education expenses
    • Federal – Funds received from the United States Government
    • State Grants – Funds received from state agencies
    • State Appropriated – Funds received from the State of South Carolina
    • Non-State Appropriated – University: Funds generated by tuition and other student fees
    • Non-State Appropriated - Department: Funds generated by departmental activities and services
    • Non-State Appropriated - Other: Funds generated by student activities
  • Auxiliary Funds: Funds generated by self-supporting activities, such as Parking Services
Restricted Funds: Gift or grant funds received for specific purposes and legally restricted by donors, sponsors, and other outside parties.
  • Sponsored Program Funds: Grants or contracts to perform specific research or tasks
  • Plant Funds: Monies used for capital projects

**Education and General State appropriations are used to partially fund salaries and are therefore not included as a fund source on this website. Information about salaries can be found at SC Department of Administration consistent with the S.C. Freedom of Information Act.

Cost Categories

The Medical University of South Carolina expenses are aggregated in the following Cost Categories:

  • Instruction/Research and Related Support: Includes mission-related costs for the University's six academic colleges, the Provost's Office, the Vice President for Research's Office, and the Library.
  • Institutional Operations and Support: Includes costs for Facilities and Operations, Financial Affairs, Computing and Information Technology, Fundraising and Development, and the President's Office.

Program

A functional expense classification is a method of grouping expenses according to the purpose for which the costs are incurred. The classifications tell why an expenses was incurred rather than what was purchased. Reporting expenses by functional classification helps donors, granting agencies, creditors, and other readers of the financial statements to understand the various mission-related activities of the institution and their relative importance.

  • Purpose of the Expenditure. Examples include instruction, research, and institutional support