Overview of UTSA’s
Discretionary Budget
Presented by: Mary Simon
Sr. Director Budget and Planning Development
UTSA Operating Budget Funding Sources
 State Appropriations - General Revenue
Formula Funding, Special Items, Benefit Cost Sharing
TX Grant, Work-study
 THECB Transfers
 Statutory Tuition & Lab Fees
State Funds
Also referred to as
E&G: Educational
& General budgets
General Revenue-Dedicated
(considered a revenue source for formula funding)
 Designated Tuition, Fees &
Misc. Revenue
 F&A - Indirect Cost Recovery
Facilities & Administrative Overhead
 Auxiliary Enterprise Funds
Athletics, Bookstore, Recreation Center,
University Center, Food Service, Housing, Parking
 Restricted Funds
Gifts, Financial Aid & Grants/Contracts
2
Designated
Funds
aka Local funds
State Appropriations
UT Austin and Emerging Research Universities
State Appropriations
Per Full-Time Equivalent Student (1), Real Dollars
(adjusted for inflation using FY 2012 as the base year)
UT Austin and UT Emerging Research Universities
FY
UT Austin
2005
2006
2007
2008
2009
2010
2011
2012
$ 7,355
$ 7,461
7,285
7,573
7,444
7,331
6,620
6,075
Emerging Research
Universities
Emerging Research Universities
Dallas
6,622
6,922
6,769
7,439
6,797
6,971
5,855
5,706
El Paso
5,723
5,919
5,736
6,226
6,013
6,000
4,958
4,812
San Antonio
4,577
5,029
4,824
5,431
5,162
5,293
4,636
4,269
Arlington
5,458
5,623
5,640
6,041
5,727
4,837
3,880
4,100
(1)
Annualized Full Time Equivalent students is defined as 30 undergraduate semester credit hours, 24 master's or
18 doctoral.
State Funds - Statutory Tuition
 Rates established by Texas Education Code 54.051
($50/SCH since Fall 2005 for resident undergraduate students)
 Same rate for all UT institutions
 Graduate students pay 2 times undergraduate rate, referred to as Graduate
Incremental Tuition
(Rate has remained at $100/SCH since Fall 2005)
 Non-resident students pay rates equal to the average non-resident tuition at the
5 most populous U.S. states
Rates are determined by The Higher Education Coordinating Board (THECB) and listed
under Texas Ed Code §54.051(d). The current non-resident student rate is $404/SCH for
UG and $808/SCH for GR.
 Statutory Tuition is a revenue source for the Instructional & Operation (I/O)
Formula, an amount estimated in the General Appropriations Act
 Institution bears the impact of any over or under collection of budgeted revenue –
worse for campuses who lose enrollment
Designated Funds - Designated Tuition
Back in 2003, the legislature ‘deregulated’ designated
tuition rates to counteract declining state revenue.
 Rates are set by the Board of Regents
FY12 = $142.75/SCH
FY13 = $147.60/SCH (Undergraduate) $159.50 (Graduate)
FY14 = $149.41/SCH (U/G Resident) $152.65 (U/G Non-Resident) $159.50 (Graduate)
 Very important revenue stream
 Only discretionary source of new revenue in the 2nd year of the biennium to fund
merit, mandatory cost increases, new faculty, strategic initiatives, etc.
NACUBO Expenditure Classifications (1 of 2)
Instruction & Academic Support
Expenditures for salaries, wages, and all other costs related to those engaged in the teaching
function including the operating costs of instructional departments. This would include the salaries
of faculty, teaching assistants, lecturers and teaching equipment. Library materials and related
salaries are also included.
Student Services
Expenditures for offices of admissions and of the registrar and activities with the primary purpose
of contributing to students’ emotional and physical well-being and intellectual, cultural, and social
development outside the context of the formal instruction program.
Institutional Support
Expenditures for central activities concerned with administration and long-range planning for the
entire institution. Expenditures related to:
• Executive direction, planning, programming, and legal operations
• Activities to maintain relations with the community, alumni, or other constituents;
development and fund raising
• Fiscal operations (accounting office, financial services, budget office)
• Activities related to general administrative operations and services (human resources
office, purchasing office, etc)
NACUBO Expenditure Classifications (2 of 2)
O&M of Plant
Expenditures of current operating funds for the operation and maintenance of the physical plant.
This includes all expenditures for operations established to provide services and maintenance
related to grounds and facilities. Also included are utilities, fire protection, property insurance,
and similar items.
• Campus Police
• Environmental Health & Safety
• Facilities
Debt Service
Interest and principal payments from borrowed funds for Capital Projects approved by the Board
of Regents such as construction of a building or renovation of existing facilities.
Capital Outlay
Acquisition of a long-lived assets.
UTSA’s FY 14 Discretionary Budget
•Less than 50% of UTSA’s gross operating budget is discretionary
DISCRETIONARY BUDGET
FY14
% of Total
FY13
% of Total
Change
Formula Funding (net of GR-D)
$
64,943,848
30%
$
62,091,844
29%
$
2,852,004
State Appropriations - Special Items
$
2,485,386
1%
$
4,985,386
2%
$
(2,500,000)
Facilities & Administrative OH
$
8,500,000
4%
$
8,500,000
4%
$
E&G Income (net)
$
44,246,746
20%
$
42,037,759
20%
$
2,208,987
Designated Tuition (net)
$
94,991,031
43%
$
93,708,556
44%
$
1,282,475
Other Discretionary Revenue
$
3,500,000
2%
$
3,500,000
2%
$
Total $ 218,667,011
-
-
100%
$ 214,823,545
100%
$
3,843,466
Paid by State
$
67,429,234
31%
$
67,077,230
31%
$
352,004
Paid by Students
$ 142,737,777
65%
$ 139,246,315
65%
$
3,491,462
Paid by Third Parties
$
4%
$
4%
$
100%
$
8,500,000
Total $ 218,667,011
100%
8,500,000
$ 214,823,545
3,843,466
Above excludes Mandatory & Incidental fees and Research Development funds
Uses of Discretionary Budget
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Faculty & staff salaries
Benefits (unreimbursed by the state)
Instructionally related costs (not covered from fees)
Library, Research, Public Service
Student Services
Operations & Maintenance of Plant, including Utilities
Scholarships, Fellowships & Financial Aid
Debt Service & Capital Outlay
Departmental operating expenses
Bad Debt & Misc Allowances
Reserves