2009/10 Campus Financial Overview – Revenues and Expenditures
-
with comparison to 2001/02 financial activity
A. GROSS OPERATING REVENUES
In 2009/10, gross revenue generated by the campus was $3.03 billion, compared to $1.72 billion in 2001/02. This represents a 76%
increase in revenues over the last eight years. The published financial schedules are required to show revenues net of Scholarship
Allowances(1) ($2.94 billion in 2009/10, compared to $1.69 billion in 2001/02), however gross revenues better reflect the total revenues
generated and is more in line with the way the campus manages funds. The published UCSD Campus Financial Schedules can be
found at: http://blink.ucsd.edu/finance/accounting/schedules.html.
Two revenue categories – Gift, Grants & Contracts and Teaching Hospitals – continued to provide about 60% of total revenues. Most
revenue categories remained relatively consistent as a percentage-of-total (Figures 1 and 2). The campus did experience a significant
shift in core support for education from State Educational Appropriations and Student Tuition & Fee revenues (Figures 3 and 4).
In 2001/02, Student Tuition & Fees provided 30% of core educational support, with 70% support from the State.
In 2009/10, Student Tuition & Fees now provided 57% of this support, with only 43% coming from the State.
Figure 1 – 2001/02 Gross operating revenues $1.72 billion
Other sales,
services &
auxiliaries
14.6%
Teaching
hospitals
25.4%
Student tuition
& fees
7.5%
Figure 2 – 2009/10 Gross operating revenues $3.03 billion
State
educational
appropriation
18.0%
State other
appropriations
2.3%
State other
appropriations
1.0%
Teaching
hospitals
28.3%
Gifts, grants &
contracts
32.2%
Figure 3 – 2001/02 Core educational support $439 million
State
educational
appropriation
70.5%
Student tuition
& fees
12.6%
State
educational
appropriation
9.3%
Other sales,
services &
auxiliaries
15.7%
Gifts, grants &
contracts
33.2%
Figure 4 – 2009/10 Core educational support $663 million
Student tuition
& fees
57.4%
State
educational
appropriation
42.6%
Student tuition
& fees
29.5%
The table below is a summary of revenue changes from 2001/02 to 2009/10 (Figure 5). The 194% increase in Tuition & Fees is
reflective of the significant tuition-rate increases that have occurred since 2002. Conversely, State Educational Appropriations
decreased -9% over the same period.
Figure 5 –
Change in gross revenues
over last eight years
Core educational support
Student tuition & fees
State educational appropriation
Total
Gifts, grants & contracts
Teaching hospitals
Other sales, services & auxiliaries
State other appropriations
Gross revenue total
Scholarship allowance – revenue offset(1)
Net revenue per financial schedules
2001/02
Revenue
(millions)
$130
309
439
553
435
251
40
$1,717
(30)
$1,687
2009/10
Percent
of total
7.5%
18.0%
25.5%
32.2%
25.4%
14.6%
2.3%
100%
-1.7%
98%
Revenue
(millions)
$381
282
663
1,003
855
474
29
$3,025
(89)
$2,936
Cumulative
Percent
of total
12.6%
9.3%
21.9%
33.2%
28.3%
15.7%
1.0%
100%
-2.9%
97%
percent
increase
193.9%
-8.6%
51.2%
81.5%
96.3%
89.3%
-26.3%
76.1%
196.2%
74.0%
(1) Scholarship allowance represents financial aid and fee waivers awarded by the University. It is shown as an offset to revenues instead of student financial aid
expenditures.
1 | Page
12/15/2010
2009/10 Campus Financial Overview – Revenues and Expenditures
B. GROSS OPERATING EXPENDITURES
In 2009/10, gross operating expenditures of the campus totaled $2.71 billion, compared to $1.58 billion in 2001/02. This represents a
72% increase in expenditures over the last eight years. The published Financial Schedules are required to show expenditures net of
Capitalized Expenditures and Scholarship Allowances(2) ($2.55 billion in 2009/10, compared to $1.48 billion in 2001/02), however gross
expenditures are a better representation of total campus spend and is more in line with how the campus manages funds.
Three expenditure categories – Instruction, Teaching Hospitals, and Grants & Contracts – represent over 70% of total expenditures.
Most categories remained relatively consistent as a percentage-of-total (Figures 6 and 7), with the exception of a large increase in gross
Student Financial Aid. The increase was financed primarily by Tuition revenues, and reflects UC’s commitment to mitigate the impact of
cost & fee increases to needy students.
In 2001/02, Student Financial Aid was 4.2% of total gross expenditures.
In 2009/10, Student Financial Aid grew to 6.8% of total gross expenditures.
Figure 6 – 2001/02 Gross operating expenditures $1.58 billion
Student
financial aid
4.2%
Auxiliaries &
student
services
6.5%
Institutional
support &
O&MP
7.4%
Student
financial aid
6.8%
Auxiliaries &
student
services
6.5%
Instruction
18.7%
Academic
support
9.5%
Public service
0.7%
Teaching
hospitals
25.5%
Figure 7 – 2009/10 Gross operating expenditures $2.71 billion
Instruction
19.2%
Academic
support
8.4%
Institutional
support &
O&MP
6.0%
Public service
0.6%
Teaching
hospitals
27.0%
Research
27.4%
Research
25.5%
The table below is a summary of expenditure changes from 2001/02 to 2009/10 (Figure 8). Direct spending on the Primary Mission
activities – Instruction, Research, Public Service, and Teaching Hospitals – increased 71%. Activities in support of these activities grew
at the same pace. The largest percent increase in gross expenditures was in Student Financial Aid at 176% (with a comparable 196%
increase in Scholarship Allowance). The gross expenditure categories of Academic Support, Institutional Support, and O&MP increased
well below the 71% average increase.
Figure 8 –
2001/02
Change in gross expenditures
over last eight years
Instruction
Research
Public service
Core mission sub-total
Teaching hospitals
Primary mission total
Academic support
Student financial aid
Institutional support
Operation & maintenance of plant (O&MP)
Student services
Auxiliary enterprises
Support activities
Gross expenditure total
Scholarship allowance – student financial aid offset(2)
expenditures(2)
Capitalized equipment
Net expenditure per financial schedules
2009/10
Cumulative
Expenditure
(millions)
$295
433
12
739
403
1,142
150
66
68
50
38
65
437
$1,580
Percent
of total
18.7%
27.4%
0.7%
46.8%
25.5%
72.3%
9.5%
4.2%
4.3%
3.1%
2.4%
4.1%
27.7%
100%
Expenditure
(millions)
$519
690
18
1,227
731
1,958
227
183
99
65
67
108
749
$2,707
Percent
of total
19.2%
25.5%
0.6%
45.3%
27.0%
72.3%
8.4%
6.8%
3.6%
2.4%
2.5%
4.0%
27.7%
100%
percent
increase
75.9%
59.5%
51.2%
65.9%
81.4%
71.4%
51.6%
176.3%
44.5%
31.0%
74.6%
66.9%
71.3%
71.4%
(30)
-1.9%
(89)
-3.3%
196.2%
(68)
$1,482
-4.3%
94%
(65)
$2,553
-2.4%
94%
-3.5%
72.3%
(2) Scholarship allowance represents financial aid and fee waivers awarded by the University. It is shown as an offset to revenues instead of student financial aid
expenditures. Capital expenditures from operating funds that exceed the capitalization threshold, currently $5 thousand, are eliminated from the associated expenditure
category and added to capitalized assets.
2 | Page
12/15/2010
Uniform Classification Categories
Appendix 1
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.
Grants & Contracts: includes contracts and grants for research and student aid programs from federal, state, private, and local
government sources. Some examples include National Science Foundation grants for research, federal Pell grants for student aid
programs, state specific research funds, California Student Aid Commission revenue, county funding for the Preuss School
average-daily-attendance, funding for the County Immunization Program, and clinical trials revenue from private entities.
Teaching Hospitals: user fees for services provided at the Medical Centers.
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.
State Appropriations: state educational appropriation to support core campus operations, and funds associated with state capital
lease-purchase financing.
Educational Activities: sales of products or services to organizations outside the university in connection with training students.
Some examples include medical school clinical activities, Birch Aquarium, DHS Smoker's Helpline services, and campus laboratory
and machine shop external sales & services.
Auxiliary Enterprises: self-supporting operations required by UC. Some examples include student housing and dining services,
bookstore, parking, summer sports camps, and day-care center revenue.
Private Gifts: individual gifts from non-governmental agencies for specified purposes. Examples include current gifts, income from
endowed gifts, and funds received by the campus from the UC San Diego Foundation.
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.
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, Calit2, and the Supercomputer Center.
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, academic
departmental administration, health care clinical compensation and practices plans, and patent royalty payments to inventors.
Teaching Hospitals: operating costs related to the Medical Centers.
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: building 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.
3 | Page
12/15/2010