- Unrestricted Funds: Current funds budgeted for College operations. These funds are generated by tuition and other student fees, and through departmental and student activities.
- Auxiliary Funds: Funds generated by self-supporting activities, such as Athletics, Barracks, Bookstore, Cadet Store, Dining Hall, Faculty/Staff Quarters, Infirmary, Laundry and Tailor Shop.
- Restricted Funds: Gift or grant funds received for specific purposes and legally restricted by donors, sponsors or other outside parties.
- Loan Funds: Fiduciary costs for administering loan activities.
- Endowment Funds: Fiduciary costs for administrating endowment activities.
- Unexpended Plant Funds: Monies used for capital projects, repairs and renovations.
- Retirement of Debt Funds: Monies used for debt payments.
Citadel expenses are aggregated in the following programs:
- Instruction – expenses for all activities that are part of The Citadel’s instruction program.
- Research – expenses for activities specifically organized to produce research.
- Public Service – expenses for activities established to provide noninstructional services beneficial to individuals and groups outside of The Citadel. Community service.
- Academic Support – expenses for support services related to instruction, research and public service. Includes expenses for library, academic administration, academic information technology, and similar items.
- Student Services – includes expenses for the following student service offices: admissions, registrar, financial aid, and counseling.
- Institutional Support – includes expenses related to executive management, fiscal operations, general administration, administrative information technology and public relations.
- Operation and Maintenance of Plant – all expenses for the administration, supervision, operation, maintenance, preservation and protection of The Citadel’s physical plant.
- Scholarships – expenses for student scholarships.
- Endowments - fiduciary costs for administrating endowment activities.
- Auxiliary Enterprises – expenses related to the operation of these Citadel auxiliaries: Athletics, Barracks, Bookstore, Cadet Store, Dining Hall, Faculty/Staff Quarters, Infirmary, Laundry and Tailor Shop.
- Withholdings/Deposits - Employee payroll withholdings remitted to appropriate entity.