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The Budget Model 

The budget model helps the university manage the distribution and flow of funds throughout the university. The Rutgers budget is built using a responsibility centered management (RCM) budget model, which is a decentralized model common in higher education. In an RCM model, units such as schools, centers, auxiliaries, and other academic and auxiliary units* have the responsibility and accountability for the revenue and expenses they generate. Central costs and services are supported through contributions that are proportionally allocated from those units that have responsibility for their own revenue and expenses.

This model’s attributes are:

  • Alignment of revenues and expenses
  • Transparency regarding sources and uses of institutional resources
  • Awareness of resource trends
  • Facilitation of conversations surrounding institutional priorities
  • Funds set aside for strategic investment and institutional growth

RCM Allocation Methodology

Revenues are credited to the schools, centers, institutes, and other academic and auxiliary units that generate them. They pay for direct expenses, and a share of the central and respective campus local administrative expenses that support them.


Support Units

Support Units*, or administrative budgets, are distributed in the RCM model. They are grouped into 11 support unit pool allocations* that determine the metric used to allocate the cost to schools, centers, and other academic and auxiliary units.


Academic and Auxiliary Units

Academic and Auxiliary Units are the schools and centers that pay for central and local administrative expenses using the RCM methodology. They are grouped into categories – instructional, centers and institutes, auxiliary, and other.

  • New Brunswick

    • EJB School of Planning and Public Policy
    • Graduate School of Applied and Professional Psychology
    • Graduate School of Education
    • Mason Gross School of the Arts
    • Professional Science Master’s Program
    • School of Arts and Sciences
    • School of Communication and Information
    • School of Engineering
    • School of Environmental and Biological Sciences
    • School of Management and Labor Relations
    • School of Social Work


    • Rutgers Business School
    • School of Arts and Sciences - Newark
    • School of Criminal Justice
    • School of Law Newark
    • School of Public Affairs and Administration


    • Faculty of Arts and Sciences Camden
    • School of Business Camden
    • School of Law Camden
    • School of Nursing Camden

    Rutgers Health

    • Ernest Mario School of Pharmacy
    • Graduate School of Biomedical Sciences
    • New Jersey Medical School
    • Robert Wood Johnson Medical School
    • Rutgers School of Dental Medicine
    • School of Health Professionals
    • School of Nursing
    • School of Public Health 
  • New Brunswick 

    • Alcohol Studies 
    • Center for Discrete Mathematics and Theoretical Computer Science
    • Eagleton Institute of Politics
    • Human Genetics Institute of New Jersey
    • Institute for Quantitative Biomedicine
    • Institute for Women's Leadership
    • Laboratory for Surface Modification
    • New High Energy Theory Center
    • New Jersey Agricultural Experiment Station
    • Waksman Institute of Microbiology

    Rutgers Health

    • Brain Health Institute
    • Cancer Institute of New Jersey
    • Center for Advanced Biotechnology and Medicine
    • Environmental and Occupational Health Sciences Institute
    • Institute for Health, Health Care Policy and Aging Research
    • Public Health Research Institute
    • Rutgers Institute for Translational Medicine and Science
    • University Behavioral Health Care
  • New Brunswick

    • Athletics- Division 1 Intercollegiate
    • Bookstore and Campus Retail New Brunswick
    • Dining New Brunswick
    • Golf Course New Brunswick
    • Housing New Brunswick
    • Parking New Brunswick
    • Student Affairs New Brunswick
    • University Press


    • Bookstore and Campus Retail Newark
    • Dining Newark
    • Housing Newark
    • Parking Network
    • Student Affairs Network


    • Bookstore and Campus Retail Camden
    • Dining Camden
    • Housing Camden
    • Parking Camden
    • Student Affairs Camden

    Rutgers Health

    • Bookstore and Campus Retail 
    • Dining 
    • Housing 
    • Parking 
  • Rutgers Health

    • Rutgers Health Group Cancer Institute of New Jersey
    • Rutgers Health Group New Jersey Medical School
    • Rutgers Health Group Robert Wood Johnson Medical School
    • Rutgers Health Group Rutgers School of Dental Medicine
    • Rutgers Health Group School of Nursing
    • Rutgers Health Group University Behavioral Health Care


    • Kite & Key

* academic and auxiliary unit was formerly "responsibility center"
* support unit was formerly "cost center"
* support unit pool application was formerly "cost pool"