This data set contains Direct Instructional Expenditures per FTE by school in Utah from 2000-2015. Direct instructional costs include the direct
costs of having a teacher in front of the class. These costs generally are limited to the faculty member’s salary and benefits and instructional equipment and supplies. For an entire institution, it may include salaries and benefits for staff who support the delivery of the instruction. All of these calculations are made using appropriated funds – the General Fund, Education Fund, and Dedicated
Credits (tuition) that the Legislature approves and all funds, which includes the appropriated funds as well as grants, contracts, gifts, and investment income. The difference between the appropriated funds and all funds can be significant, depending on the institution and its mission.