1. Like most major universities, the University of Florida uses the term "auxiliaries" or "educational business activities" to represent a number of revenue generating activities as listed and defined under the "Definitions" section. The classification of an activity depends on the source of revenue and its relation to the educational process and its clients. The National Association of College and University Business Officer's (NACUBO) publication "College and University Business Administration" devotes an entire chapter (23) to a discussion of various auxiliary type activities. Also see NACUBO Advisory Report 1999-2, Accounting and Reporting for Auxiliaries. Rule 6C-9.013 of the Florida Administrative Code (FAC) provides additional direction on the operation of auxiliaries. Other specific rules apply to student housing and parking services.

2. Since auxiliaries/educational business activities are primarily revenue-generating business type activities, their spending authority is controlled by available cash.

3. For assistance with auxiliary/educational business activity related issues please contact General Accounting at 352-392-1326.