At the University of Guelph financial funds are categorized to manage and allocate resources for various purposes. These financial funds are essential for the University of Guelph to manage its financial resources effectively, support its core functions, and invest in long-term sustainability and growth. The specific allocation and utilization of funds may be subject to legal requirements, policies, and guidelines established by the university's administration and governing bodies.

Operating Fund:

The Operating Fund is comprised of the operating budget, as well as pension and non-pension employee future benefits. The operating budget supports the day-to-day operations of the university. It includes revenue from sources like tuition fees, government grants, and other operational income. These funds are used to cover expenses such as salaries, utilities, supplies, and other routine operating costs. The operating budget plays a fundamental role in ensuring the organization's continued functioning and financial stability.

Trust and Endowment Fund:

Trust and Endowment Funds are typically established through donations or gifts from individuals and organizations. These funds are invested, and the income generated from the investments is used to support specific purposes, such as scholarships, research projects, or other designated initiatives. The principal amount of these funds is typically preserved to generate income in perpetuity, while only a portion of the generated income is spent.

Capital Fund:

The Capital Fund is used for financing and managing capital projects and infrastructure developments within the university. This fund supports the construction, renovation, and maintenance of buildings, facilities, and other physical assets. Capital funds are often acquired through borrowing, government grants, or fundraising campaigns.

Research Fund:

Research Funds are dedicated to supporting research activities conducted by faculty. These funds are restricted and can come from various sources, including government grants, industry partnerships, and research contracts. They cover expenses related to research projects, equipment, and research personnel.

Ancillary Fund:

Ancillary Funds are used to manage revenue and expenses related to ancillary services that the university provides. Ancillary Funds help ensure that ancillary units can remain financially self-sustainable and able to invest in priorities as needed. The University’s five ancillary units include:

1. Hospitality Services
2. Student Housing Services
3. Real Estate Division
4. Parking and Sustainable Transportation Services
5. University Centre Services