Learn more about UTSA’s IRM budget model | utsa.edu/irm IRM Essentials Support Unit Allocation Methodology Net ac ademic and a dministrative support c osts are allocated out t o revenue generating units b y a ssessing an allocation r ate. Support u nit al location rates are determined e ac h year through the Incentivized Re source Management (IRM) governance process based upon existing support costs. Example: For IRM year 2023, the rates were 26.3% for Administrati ve Support C ost and 12. 8% for Academic Support C ost, which totals 39.1%. Academic revenue units incur 39.1% of s upport c ost and aux iliary revenue units inc ur 26.3% Administrati ve Support c ost. ACADEMIC REVENUE UNIT STREAMS ASSESSED » T uition » St ate Appropriation (Instruction & Research) » Sa les & Services » Other R evenue » S ales & Services » O t her Revenue AUXILIARY REVENUE UNIT STREAMS ASSESSED RATE ASSESSED » Admini strative Support Rate (26.3%) » Ac ademic Support Rate (12.8%) » Administrativ e Support R ate ( 26 . 3 %) RATE ASSESSED Academic Unit P&L Line Items Example Allocated Undergraduate Tuition Allocated Under graduat e Tuition - College of In struction (WSCH by C OI) 15,000,000 A llocated Undergraduate Tuition - College of Record (COR) Resident 6,000 ,000 A llocated Undergraduate Tuition - College of Record (COR) Non-Resident 100 ,000 Allocated Under graduat e Tuition - College of R ecor d (C OR) Non-Resident Pr emium 600,000 A llocated Graduate Tuition A llocated Graduate Tuition - College of Instruction (WSCH by COI) 2,5 00,000 A llocated Graduate Tuition - College of Record (COR) Resident 1,700 ,000 A llocated Graduate Tuition - College of Record (COR) Non-Resident 100 ,000 400 ,000 Gr aduate Incremental Tuition (GIT) 1,000 ,000 On line Programs (Option 3 Tuition) 5 0,000 T otal Tuition 27 ,450,000 St ate Appropriations - Instruction 10 ,000,000 St ate Appropriations - Research 1,200 ,000 T otal State Appropriation 11,200 ,000 Sa les & Services 700 ,000 Other Oper ating Revenue 100 ,000 T otal Other Revenue 800 ,000 S upport Allocation Revenue Sources Totals 39,4 50,000 Admini strative Support (39,450,000 *26.3%) 10 ,375,350 Ac ademic Support (39,450,000 *12.8%) 5,0 49,600 Ac ademic Unit Total Support Allocation 1 5,424,950 State Appropriations - Instruction 11,500,000 St ate Appropriations - Research 1,700 ,000 T otal State Appropriation 13,200 ,000 Sa les & Services 5 00,000 Other Oper ating Revenue 5 0,000 T otal Other Revenue 5 50,000 S upport Allocation Revenue Sources Totals 13,75 0,000 Admini strative Support (13,750,000 * 26.3%) 3,616,25 0 Aux iliary Unit Total Support Allocation 3,616,250 Auxiliary Unit P&L Line Items Example