Operating Budget Overview
Presented to the Tuition and Fee Committee
November 13, 2009
UTSA Operating Budget Overview
AGENDA
 Fund Sources
 State / Designated / Auxiliary / Restricted
 Where the Money Comes From
and Where the Money Goes
 State Funds - Educational & General
 Discretionary vs. Non-Discretionary
 State Revenue and Tuition Trends
 Other Revenues - Designated, Auxiliary, Restricted
 Discretionary vs. Non-Discretionary Funds
 Designated Tuition Uses
Fund Sources
Fiscal Year 2010
State Funds
 State Funds



($178.9 M)
State Appropriations: Formula Funding, Special Items, Benefits
THECB Transfers: TX Pub Ed Grant (TPEG), Work-study, etc.
Statutory Tuition and Certain Lab Fees
Also referred to as E&G:
Educational & General budgets
$34.6 Mil
 Designated Funds ($151.3 M)


Designated Funds
Also referred to as Institutional funds
Designated Tuition, Mandatory, Course & Incidental Fees
Indirect Cost Recovery: Facilities & Administrative Overhead
 Auxiliary Enterprise Funds ($50.6 M)
Housing, Parking, Athletics, Bookstore,
University Center, Food Services
 Restricted Funds ($86.7 M)
Gifts
Sponsored Programs – Grants/Contracts
Federal Financial Aid
Auxiliary Funds
Must be 100% Self-Support;
no subsidies from other funds
Where the Money Comes From
Fiscal Year 2010
Revenue Sources $467.4 Million
Restricted: Gifts
$8.5 M (1.8%)
Restricted: Financial
Aid $35.5 M / Grants
& Contracts $42.7M
Total = $78.2 M
(16.7%)
Auxiliary Enterprise:
State Appropriations
$127.3 M (27.2%)
Statutory Tuition &
Fees $40.9 M
(8.7%)
THECB-Tx Grant
Pgm, CWS &
TARP/TATP
$10.7 M (2.3%)
Designated Funds:
Athletics Fee, University
Ctr Fee, Parking,
Housing, Food Service,
UTSA Card, Child Dvlpmt,
Designated Tuition, Misc.
Fees including
F&A/Indirect Cost
ITC Store
Recovery
$50.6 M (10.8%)
$151.3 M (32.4%)
Where the Money Goes
Fiscal Year 2010 (By Expense)
Operating Expenses $467.4 Million
Telecommunications
$2.6 M (1%)
Repairs, Mnt. & Leases
$13.4 M (3%)
Capital Asset Purchases,
$19.4 M (4%)
Travel $8.8 M (2%)
Printing, Reprod & Other
$20.6 M (4%)
Salaries and Wages
$238.7 M (51%)
Utilities $13.5 M (3%)
Materials and Supplies,
$33.7 M (7%)
Scholarships and
Fellowships
$41.7 M (9%)
Professional Fees &
Services $16.6 M (4%)
Benefits
$58.4M (12%)
State Funds
Educational & General (E&G)
(In thousands)
Budget 2010
Type of Revenue
$127,276
72,892
12,480
3,402
15,273
23,229
Discretionary
Non-Discretionary
Non-Discretionary
Non-Discretionary
Non-Discretionary
General Revenue Dedicated - TOTAL
Statutory Tuition
Lab & Supplemental Fees
$40,240
39,896
344
Discretionary
Non-Discretionary
State Grants & Contracts
THECB – Incentive Funding
THECB – College Work Study
THECB – Texas Grant Program
$10,690
2,491
200
8,000
Non-Discretionary
Non-Discretionary
Non-Discretionary
State Appropriations - TOTAL
General Revenue
Tuition Revenue Bond Retirement
Research Development Fund
Special Items
Benefits Paid by the State
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 $331/SCH for
UG and $662/SCH for GR.
 Statutory Tuition is a revenue source for the Instructional & Operation (I/O)
Formula, an amount estimated in the General Appropriations Act
 The Institution bears the impact of any over or under collection of budgeted revenue
– worse for campuses who lose enrollment
State Appropriations by UT Campus
State Appropriations
Per Full-Time Equivalent Student (1), Real Dollars
UT Academic Institutions
FY
2002
2003
2004
2005
2006
2007
Arlington
$ 5,700 $ 4,900 $ 4,600 $ 4,600 $ 4,900 $ 5,000
Austin
6,300
5,900
6,000
6,200
6,500
6,500
Dallas
6,100
5,700
5,700
5,500
6,100
6,100
El Paso
5,400
5,200
4,800
4,800
5,200
5,100
Pan American
4,700
4,500
4,200
4,000
4,400
4,300
Permian Basin
8,300
7,400
6,500
6,200
6,300
6,400
San Antonio
4,900
4,400
3,900
3,800
4,400
4,300
Tyler
9,000
7,600
6,900
6,000
6,500
6,400
(1)
Full-Time Equivalent students = 30 undergraduate semester credit hours
(SCH) or 24 master's or professional SCHs or 18 doctoral SCHs.
State Appropriations and Total Revenues
(in millions)
$500
$389.9
$400
$425.5
$410.3
$353.3
$322.2
$300
$200
$100
$98.1
$97.1
$115.5
$114.7
$127.3
$0
FY 2006
30.1%
FY 2007
27.8%
FY 2008
29.4%
State Appropriations
FY 2009
28.1%
FY 2010
29.9%
Total Revenues *
*net of adjustments for comparison to Annual Financial Report
State Appropriations and Tuition Revenue
(in millions)
$300
$248.1
$232.7
$250
$222.6
$201.9
$200
$150
$100
$98.1
$103.8
$114.7
$107.9
$115.5
$117.2
$127.3 $120.8
$50
$0
FY2007
FY2008
State Appropriations
FY2009
FY2010
Tuition (Statutory & Designated)
Total
Revenue per FTE Student
$12,000
$10,812
$10,092
$10,000
$10,343
$9,300
$8,000
$6,000
$4,518
$5,200
$4,782
$4,892
$5,133 $5,210
$5,547 $5,265
$4,000
$2,000
$0
FY2007
FY2008
State Appropriations
FY2009
Tuition (Statutory & Designated)
FY2010
Total
Other Revenues
(In thousands)
DESIGNATED REVENUE
Designated Tuition
Mandatory Student Fees
Program, Course Related/Incidental
Net Sales & Service
F&A Indirect Cost Recovery
Net Investment Income
Other
BUDGET 2010
$151,278
79,984
39,882
17,420
5,019
6,150
2,515
308
Revenue Type
Discretionary
Non-Discretionary
Non-Discretionary
Non-Discretionary
Discretionary
Discretionary
Discretionary
AUXILIARY REVENUE
Mandatory Student Fees
Net Auxiliary Enterprises
Net Investment Income
$50,617
23,154
26,898
565
Non-Discretionary
Non-Discretionary
Quasi-Discretionary
RESTRICTED REVENUE
Grants
Financial Aid
Gifts
$86,693
42,691
35,496
8,506
Non-Discretionary
Non-Discretionary
Quasi-Discretionary
Designated Funds - Designated Tuition
In 2003, the legislature ‘deregulated’ designated
tuition rates to counteract declining state revenue.
 Rates are set by the Board of Regents
 FY 08 = $101/SCH
FY09 = $110/SCH
FY10 = $120.85
 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.
Designated Tuition Uses
Budget 2010
(in millions)
Designated Tuition Revenue
$80.0
Uses:
Financial Aid Programs
% of Total
$13.7
17.1%
20.7
25.9%
3.7
4.6%
Debt Service & Capital Outlay
10.4
13.0%
Operations & Maintenance of Plant
14.8
18.5%
Institutional Support
15.0
18.8%
1.7
2.1%
$80.0
100%
Instruction & Academic Support
Student Services
Other Expenses
Total Uses
Your Tuition Dollars at Work
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.
Budget 2010 funding $20.7 M from Designated Tuition
• $16.9 M – Faculty Salaries
• $3.1 M – Departmental Operating Costs (office furniture,
computers, printers, office supplies, equipment, travel, etc.)
• $0.6 M – Teaching Assistants
• $0.1 M – Special Items (TEX-Prep, Water Research Center)
Your Tuition Dollars at Work
• 163 new faculty FTE’s added over five years
• 14% increase from Fall 2005 to Fall 2009
• 36 new budgeted faculty FTE’s for Fiscal Year 2010
# of FTE students per faculty member
Your Tuition Dollars at Work
• 163 new faculty FTE’s added over five years
• Student Faculty ratio has improved 6% over the last
five years
Your Tuition Dollars at Work
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)
Budget 2010 funding $15.0 M from Designated Tuition
•
•
$11.1 M – Salaries, Wages, and Benefit Expenditures
$3.9 M – Departmental Operating costs
Your Tuition Dollars at Work
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.
Budget 2010 funding $3.7 M from Designated Tuition
•
•
$2.7 M – Salaries, Wages, and Benefits
$1 M – Departmental Operating costs
Your Tuition Dollars at Work
Operation & Maintenance 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
Budget 2010 funding $14.8 M from Designated Tuition
•
•
•
•
•
$8.2 M – Utilities
$1.3 M – University Leases
$2.0 M – Salaries, Wages, and Benefits
$1.3 M – Misc Projects including fire safety, chemical/radiation waste,
environmental testing, and property insurance
$1.9 M – Departmental Operating costs
Your Tuition Dollars at Work
Debt Service & Capital Outlay
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
Budget 2010 funding $10.4 M from Designated Tuition
•
$2.5 M – Renovation Projects (classroom, lab, and restroom renovations, network
upgrades, etc.)
•
•
•
$3.0 M – Building and facilities repairs (Deferred Maintenance)
$1.6 M – Miscellaneous Projects
$3.3 M – Debt Service
Your Tuition Dollars at Work
Debt Service & Capital Outlay
What debt does Designated Tuition pay for?
Downtown Building Phase II
Downtown Campus Cladding Repairs
Monterey Building Acquisition
Thermal Energy Plant No. 2/Garage
Campus Roadway & Parking Improvements
Your Tuition Dollars at Work
Financial Aid Programs - $13.7 M
What the state requires (need based programs):
Scholarships - $6.1 M
Work-study Programs - $1.2 M
B-on-Time Program - $2.2 M
Total – $9.5 M
Other programs funded by Designated Tuition:
Scholarships - $0.6 M
Fellowships - $2.3 M
Incentive Programs - $0.4 M
TX Tomorrow Fund & Interest Free Loan/Forgiveness Program - $0.8 M
Total – $4.1 M
Your Tuition Dollars at Work
Budget 2010 Recap
(in millions)
Faculty Salaries
Staff Salaries & Wages
Departmental Operating Costs
Teaching Assistants
Financial Aid Programs
Utilities
University Leases
Misc Projects (O&M of Plant)
Renovation Projects
Building & Facilities Repairs
Debt Service
Misc Capital Projects
Other Expenses
$16.9
15.8
9.9
0.6
13.7
8.2
1.3
1.3
2.5
3.0
3.3
1.6
1.8
Total Designated Tuition
$79.9
Misc Projects
(O&M of Plant)
$1.3 M
(2%)
University
Leases
$1.3 M
(2%)
Building &
Facilities
Misc Capital
Repairs
Projects
Renovation $3.0 M
$1.6 M
Projects
(4%) Debt Service
(2%)
$2.5 M
$3.3 M
(3%)
(4%)
Other Expenses
$1.8 M
(2%)
Utilities
$8.2 M
(10%)
Faculty Salaries
$16.9 M
(21%)
Financial Aid
Programs
$13.7 M
(17%)
Teaching
Assistants
$0.6 M
(1%)
Departmental
Operating Costs
$9.9 M
(12%)
Staff Salaries &
Wages
$15.8 M
(20%)