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The Military College of South Carolina
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Spending Definitions


  • 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.
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