UC San Diego
Campus Budget Office
Campus Financial Overview
Presentation to the Campus Budget Committee
March 25, 2008
UC San Diego
Campus Budget Office
Presentation Outline
I.
Revenues
II.
Expenditures
III.
UC Comparison
IV.
Appendix
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UC San Diego
Campus Budget Office
I. Current Funds Revenues
($ Millions)
2005/06
Amount % of Total
Tuition and Fees
(1)
193
8.9 %
202
8.6 %
Federal Government
525
24.3 %
544
State Government
310
14.4 %
Local Government
10
Private Gifts, Grants, and Contracts
Sales and Services of Educational Activities
Sales and Services of Auxiliary Enterprises
Sales and Services of Teaching Hospitals
Other Sources
(2)
Total Revenues
$
2006/07
Amount % of Total
(1)
$
Change
$
$
%
9
4.9%
23.2 %
19
3.6%
343
14.6 %
33
10.6%
0.4 %
11
0.5 %
2
17.1%
172
8.0 %
206
8.8 %
34
19.9%
181
8.4 %
204
8.7 %
23
12.6%
109
5.1 %
121
5.2 %
12
10.6%
621
28.8 %
659
28.1 %
38
6.1%
36
1.7 %
57
2.4 %
21
58.5%
$ 2,157
100 %
$ 2,347
100 %
$ 191
8.8%
(1) Certain gross revenues are reduced by scholarship allowances when the scholarship is used to directly offset campus charges for fees, housing and related costs.
The reduction in revenues for these scholarship allowances are $56 million in Tuition & Fees and $11 million in Auxiliary Enterprise revenues.
(2) As of 2006/07, Technology Transfer servicing was entirely decentralized from OP to UCSD (the only campus that is fully decentralized). As a result, Other Sources
revenue includes $24 million in Technology Transfer Income, an increase of $17 million over last year’s amount. This revenue represents GROSS income and is
offset by $17 million in programmatic costs such as payments to inventors, “prosecution” legal expenses, etc. See Current Funds Expenditures for further detail.
(3) Revenues in 2006/07 exceeded expenditures by $282 million. Of this differential, a net $252 million was used for “transfers” of current funds to Plant Funds for
capitalized expenditures, capital projects and debt service. A net $58 million was received in “transfers” to/from the UC Office of the President consisting
primarily of short-term investment income and endowment payouts. The overall increase in the Current Funds balance is $88 million, or 3.8% of total revenues.
Source: 2006/07 UCSD Detailed Financial Schedules
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UC San Diego
Campus Budget Office
I. 2006/07 Revenues By Source
($ Millions)
Total Revenues $2,347
$659
Teaching Hospitals
28.1%
$204
Educational Activities
Sales & Services
8 7%
$121
Auxiliary Sales
& Services
$206
5.2%
Private Gifts, &
Grants
8.8%
Source: 2006/07 UCSD Detailed Financial Schedules
$57
Other Sources
2.4%
$202
Tuition & Fees
8.6%
$343
State Government
14.6%
$544
Federal Contracts &
Grants
23.2%
$11
Local Government
0.5%
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UC San Diego
Campus Budget Office
I. Selected UCSD Revenues
FY2003-2007
($ Millions)
$700
Teaching Hospitals
$600
Federal Government
$500
$400
State Government
$300
Private Gifts, & Grants
Tuition and Fees
$200
$100
$0
2002/03
2003/04
Source: 2006/07 UCSD Detailed Financial Schedules
2004/05
2005/06
2006/07
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UC San Diego
Campus Budget Office
II. Current Funds Expenditures
($ Millions)
2005/06
Amount
Instruction
$
2006/07
% of Total
20.9 %
26.6 %
527
17
0.9 %
Academic Support
152
Teaching Hospitals
Institutional Support
25.5 %
17
3.4%
16
0.8 %
(1)
(5.0%)
7.9 %
155
7.5 %
3
2.0%
524
27.4 %
573
27.7 %
49
9.3%
45
2.4 %
50
2.4 %
5
10.3%
85
4.4 %
101
4.9 %
16
19.1%
60
3.1 %
64
3.1 %
4
6.4%
41
2.2 %
50
2.4 %
8
20.3%
86
4.5 %
97
4.7 %
11
12.9%
$ 1,915
100 %
2,065
100 %
$ 149
7.8%
(1)
Operation & Maintenance of Plant
Student Financial Aid
Auxiliary Enterprises
(3)
Total Expenditures
(2)
$
$
%
9.3%
Student Services
510
$
$
37
Public Service
20.6 %
% of Total
432
Research
395
Amount
Change
(1) $12M of Intellectual Property program expenses were classified in “Institutional Support” but Accounting will reexamine to match UCOP standards.
(2) See footnote (1) on Current Funds Revenues schedule. A total $67 million in Student Financial Aid expenditures were reflected as reductions in revenue.
(3) In compliance with GASB Statement 35, capitalized expenditures of current funds are treated as “Transfers to Plant Fund”, instead of expenditures. As a result,
overall expenditures were reduced by $88 million and “Invested in Plant” increased $88 million.
Source: 2006/07 UCSD Detailed Financial Schedules
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UC San Diego
Campus Budget Office
II. 2006/07 Expenditures by Function
($ Millions)
Total Expenditures
$50
Student
Services
2.4%
$101
Institutional
Support
4.9%
$2,065
$50
Student
Financial Aid
2.4%
$64
Oper & Maint
of Plant
$97
3.1%
Auxiliary
Enterprises
4.7%
$432
Instruction
20.9%
$573
Teaching Hospitals
27.7%
$155
Academic Support
7.5%
$16
Public Service
0.8%
Source: 2006/07 UCSD Detailed Financial Schedules
$527
Research
25.5%
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UC San Diego
Campus Budget Office
II. Selected UCSD Expenditures
FY2003-2007
($ Millions)
$600
Teaching Hospitals
Research
$500
Instruction
$400
$300
$200
Academic Support
Institutional Support
$100
Oper & Maint of Plant
Student Financial Aid
$0
2002/03
2003/04
Source: 2006/07 UCSD Detailed Financial Schedules
2004/05
2005/06
2006/07
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UC San Diego
Campus Budget Office
III. 2006/07 UC Expenditure
Campus Comparison (1)
($ Millions)
UCSD
UCI
UCLA
UCSF
UCD
UCB
UCSB
UCR
UCSC
UCM
% of
Exp Total
% of
Exp Total
% of
Exp Total
% of
Exp Total
% of
Exp Total
% of
Exp Total
% of
Exp Total
% of
Exp Total
% of
Exp Total
% of
Exp Total
$432 32.1%
$415 47.8%
$946 43.7%
$183 14.7%
$523 39.5%
$500 37.0%
$187 38.3%
$136 36.3%
$117 32.6%
$13 19.5%
527 39.2%
212 24.5%
587 27.1%
587 47.2%
396 29.9%
403 29.9%
134 27.5%
93 24.7%
96 26.7%
8 11.6%
Public Service
16 1.2%
11 1.3%
74 3.4%
61 4.9%
64 4.8%
54 4.0%
7 1.5%
6 1.6%
17 4.8%
5 8.4%
Subtotal
$974 72.5%
$638 73.6%
$831 66.8%
$984 74.2%
$958 70.9%
$328 67.3%
$235 62.6%
$230 64.1%
$26 39.5%
$50 3.7%
$51 5.8%
$63 2.9%
$12 1.0%
$60 4.6%
$99 7.3%
$58 11.9%
$36 9.5%
$47 13.1%
$5 6.9%
$155 11.5%
$94 10.8%
$287 13.3%
$250 20.1%
$125 9.4%
$102 7.5%
$34 6.9%
$36 9.6%
$30 8.3%
$7 10.2%
101 7.5%
46 5.3%
124 5.7%
98 7.9%
77 5.8%
130 9.6%
34 7.0%
43 11.6%
30 8.5%
20 30.2%
64 4.7%
39 4.5%
83 3.8%
53 4.2%
79 5.9%
63 4.7%
33 6.8%
25 6.7%
21 5.9%
$320 23.8%
$178 20.6%
$493 22.8%
$401 32.2%
$281 21.2%
$295 21.8%
$101 20.8%
$105 27.9%
$82 22.8%
$35 53.6%
$1,344 100%
$867 100%
$2,163 100%
$1,244 100%
$1,325 100%
$1,351 100%
$488 100%
$375 100%
$359 100%
$65 100%
CORE MISSION
Instruction
Research
$1,606 74.3%
STUDENTS
Student Services
FACILITIES & ADMIN
Academic Support
Institutional Support
O&MP
Subtotal
Adjusted Total
(2)
(1)
Excludes: Teaching Hospitals, Student Financial Aid and Auxiliary Enterprises
(2)
UCSD’s Institutional Support includes Intellectual Property costs of over $16 million. UCSD is the only campus that is fully decentralized from UCOP.
Source: 2006/07 UC Campus Financial Schedules
9 13.2%
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UC San Diego
Campus Budget Office
III. 2006/07 UC Selected Statistics (1)
($ Thousands)
Instruction
- $ per Student
Research
- as a % of Instruction
Instruction & Research
- as a % of Adjusted Total
UCI
UCLA
UCSF
UCD
UCB
UCSB
UCR
UCSC
UCM
$431,859
$414,607
$945,603
$183,135
$523,314
$500,334
$187,114
$136,128
$116,956
$12,657
$16.1
$16.0
$24.7
$42.3
$17.2
$14.7
$8.9
$8.1
$7.6
$9.8
$526,742
$212,230
$586,614
$587,376
$396,230
$403,436
$134,136
$92,775
$95,863
$7,503
122%
51%
62%
321%
76%
81%
72%
68%
82%
59%
$919,544
$903,770
$321,250
$228,903
$212,819
$20,160
$958,601
(1)
Academic & Institutional Support
- as a % of Instruction & Research
(1)
UCSD
$626,837 $1,532,217 $770,511
71%
72%
71%
62%
69%
67%
66%
61%
59%
31%
$256,483
$139,815
$410,313
$348,958
$202,966
$231,128
$68,063
$79,426
$60,306
$26,223
27%
22%
27%
45%
22%
26%
21%
35%
28%
130%
Excludes: Teaching Hospitals, Student Financial Aid and Auxiliary Enterprises
Source: 2006/07 UC Campus Financial Schedules and UC Statistical Summary of Students and Staff: Personnel Tables October 2006
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UC San Diego
Campus Budget Office
IV. Revenue Classifications
Receipts are reported by “uniform classification categories” which were developed by the National Association of College
and University Business Officers (NACUBO) for all higher education budgetary and financial reporting systems.
„
„
„
„
„
„
„
„
„
Tuition & Fees – mandatory registration and educational fees for resident and non-resident students, as well as professional
school fees, campus-based student fees, extension and summer session fees.
Federal Government – federal contracts and grants for research and student aid programs. Specific examples include
Department of Health & Human Services and National Science Foundation for research, and Pell grants for student aid program.
State Government – state general appropriation to support core campus operations as well as funds associated with specific
state research and student aid. Specific examples include state general funds, state capital lease-purchase funds, California
Student Aid Commission revenue, and California Department of Transportation contracts.
Local Government – contracts and grants with local governments. Specific examples include county funding for the Preuss
School average-daily-attendance and funding for the County Immunization Program.
Private Gifts, Grants, & Contracts – individual gifts or contracts from non-governmental agencies for specified purposes.
Examples include clinical drug trial revenue, grants from private entities, current & endowed gifts, and funds received by the
campus from the UC San Diego Foundation.
Sales & Services of Educational Activities – sales of products or services to organizations outside the university in connection
with training students. Some examples include medical school clinical compensation plan, Birch Aquarium, DHS Smoker’s
Helpline services, and campus laboratory and machine shop external sales & services.
Sales & Services of Auxiliary Enterprises – self-supporting operations as required by UC. Some examples include student
housing and dining services, bookstore, parking, summer sports camps and day-care center revenue.
Sales & Services of Teaching Hospitals – user fees for services provided at the Medical Centers.
Other Sources – receipts that do not naturally fall into one of the other major classifications. Some examples include property
rental, royalties on patents, and sales of surplus equipment.
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UC San Diego
Campus Budget Office
IV. Expenditure Classifications
Expenditures are reported by “uniform classification categories” which were developed by the National Association of
College and University Business Officers (NACUBO) for all higher education budgetary and financial reporting systems.
„
„
„
„
„
„
„
„
„
„
Instruction – academic departments' classroom instruction and departmental research operations; also includes extension and
summer session.
Research – organized research, including institutes, research centers, and individual or project research, such as the Cancer
Center and the Supercomputer.
Public Service – community services such as lectures, art, work-study programs, and community health service projects.
Academic Support – libraries, audio-visual services, academic computing support, course and curriculum development.
Includes academic departmental admin. and medical school clinical compensation & practice plans.
Teaching Hospital – operating costs related to the UCSD Medical Center and Thornton Hospital.
Student Services – social and cultural activities, counseling and career guidance, student admissions and records, student health
services and financial aid administration.
Institutional Support – central executive-level activities, fiscal operations, human resources, contracts and grants,
administrative computing, procurement, security, and community relations.
Operation and Maintenance of Plant – buildings and grounds maintenance, janitorial, plant, and refuse disposal services,
major repairs and alterations.
Student Financial Aid – direct student aid expenditures excluding administrative costs.
Auxiliary Enterprises – self-supporting operations such as housing and dining services, the bookstore and parking.
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