Endowment Spending Budget Communications and Calculation

Written by Erin Delehanty.

Foundations Accounting and Investments (FAI) calculates spending budgets for endowments held by the foundations and the University Endowment Fund annually and communicates those budgets to the benefiting colleges and units as appropriate. FAI is currently calculating endowment spending budgets for Fiscal Year 2026. Budgets will be communicated to the appropriate colleges and units in December, prior to the winter break.

FAI communicates budgets for the next fiscal year prior to winter break to assist colleges and units with budgeting activities and scholarship commitments for the next fiscal year. Endowment spending budgets for Fiscal Year 2026 will become available for expenditure on July 1, 2025.

Communication Plan

The spending budget communication will be sent via email from Chris Lemons or Brooke Labashousky to the appropriate individuals in each college or unit, as applicable, some are listed below. 

  • Dean/Provost/Vice Provost/Program Director/etc.
  • Assistant Dean for Finance
  • Foundation President/Executive Director of Development
  • Business Officer(s)/Coordinator(s)
  • Others, as appropriate

You may also view our spending budget process and communications via our Associated Entities Operations (AEO) website. 

Colleges and units will be asked to give special consideration whether to spend into corpus to fund budgets for Fiscal Year 2026. FAI strongly discourages units to spend into corpus unless there is a valid and necessary business reason to do so. 

For additional information about the Endowment Spending Policy and how endowment spending budgets are calculated, please visit the Endowment Spending Budgets page