Northern Arizona University
University Budget Office

State appropriation funding has decreased
from nearly 40% of funding sources in FY08
to 23% in FY14
◦ Tuition and Fees, Government Grants and Contracts, and
Auxiliary funding sources have increased during this time
% of Total Funding Sources
FY14 Budget
State Appropriation
23.4%
Tuition and Fees, Net
38.6%
Government Grants and Contracts
16.9%
TRIF
2.4%
Auxiliary
10.8%
Private Gifts, Grants and Contracts
2.8%
Other
5.1%
100.0%
FY13 Act FY12 Act FY11 Act FY10 Act FY09 Act FY08 Act
23.3%
24.8%
29.5%
31.5%
34.7%
39.8%
37.5%
35.7%
32.3%
29.7%
27.5%
24.8%
16.8%
17.8%
18.1%
16.7%
14.3%
14.4%
2.5%
2.5%
2.5%
2.6%
3.0%
4.1%
11.0%
10.3%
10.4%
10.0%
9.6%
9.0%
2.9%
2.8%
2.1%
3.0%
3.0%
3.5%
6.0%
6.1%
5.2%
6.5%
8.0%
4.5%
100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

State Budget continues to be significantly impacted
from the reduction in General Fund Appropriations
◦ FY13 marked the first year General Fund Appropriations
made up less than 50% of the initial State Budget
◦ Increased funding from tuition collections has helped offset
the 31% decline in general fund appropriation since 2008
FY08
General Fund
Appropriation
77.1%
Tuition
Total State
Collections Initial Budget
22.9%
100.0%
FY09
75.4%
24.6%
100.0%
FY10
64.4%
35.6%
100.0%
FY11
62.0%
38.0%
100.0%
FY12
51.0%
49.0%
100.0%
FY13
49.7%
50.3%
100.0%
FY14
47.8%
52.2%
100.0%

Beginning Balance; Revenue; Net Transfers In
◦ Providing significantly more sources of funding to
support unit operations
 65% growth from FY09 actual funding sources to FY14
budgeted funding sources
FY09 act
BB
35,118,431
FY10 act
37,947,339
28.6%
25.8%
FY11 act
56,469,219
FY12 act
68,192,065
32.6%
36.6%
FY13 act
70,196,810
FY14 bud
67,841,715
33.6%
33.4%
Revenue
91,155,860
74.2%
102,741,753
69.8%
116,775,502
67.5%
127,590,116
68.4%
133,672,815
64.0%
132,955,053
65.5%
Net Transfers
Total
(3,461,139) 122,813,151
Growth %
Growth $
-2.8%
6,421,957
147,111,049
19.8%
24,297,897
(245,175) 172,999,546
17.6%
25,888,497
7.8%
13,416,854
208,866,588
12.0%
22,450,187
203,009,652
-2.8%
(5,856,935)
4.4%
-0.1%
(9,365,780) 186,416,400
-5.0%
4,996,962
2.4%
2,212,884
1.1%

Impact from adding local funding resources
to state resources is significant for all units
FY14 Original Funding Resources
President
Athletics
Research
Provost
Finance & Administration without Utilities Dept
Enrollment Management without RSA
University Advancement
Information Technology Services
Extended Programs & Distance Learning
Planning, Budget and Institutional Effectiveness
Subtotal
State Resources-Initial State Budget
Salary
ERE
Non-Personnel
Total
2,819,267
1,415,171
4,234,438
2,303,649
4,450
2,308,099
1,440,483
104,111
1,544,594
89,261,582
9,001,059 98,262,641
11,666,014
1,510,717 13,176,731
7,140,957
3,669,177 10,810,134
1,684,969
442,776
2,127,745
7,984,141
2,371,832 10,355,973
13,588,631
2,739,267 16,327,898
1,442,240
137,723
1,579,963
139,331,933
21,396,283 160,728,216
Local Resources Budgeted
BB-Actual
Revenue Net Transfers Combined % Increase
992,453
20,400
892,100
6,139,391
45.0%
1,921
3,007,210
6,277,509 11,594,739
402.4%
2,039,020
2,172,894
1,931,110
7,687,618
397.7%
24,336,214 23,581,920
3,614,460 149,795,235
52.4%
9,958,044 13,373,208
2,038,998 38,546,981
192.5%
20,633,957 62,388,805 (14,463,703) 79,369,193
634.2%
1,609,893
4,270,498
3,214,024 11,222,160
427.4%
500,233
6,425,400
843,007 18,124,613
75.0%
7,696,498 17,714,718 (2,134,621) 39,604,493
142.6%
73,483
1,653,446
4.7%
67,841,715 132,955,053
2,212,884 363,737,868
126.3%

Important to incorporate all funding sources during the
budgeting process and throughout the year
◦ Helps to determine what resources are available to fund
University, Division and Department priorities

Questions to further clarify your decisions
◦ What are your recurring expenses (e.g. people) and what are the
changes you expect to those recurring expenses (either new ones
or ones that should/need to end)?
 Should/Could they be funded on state funds or local funds?
◦ What are your 1 time expenses (operations/capital/new
initiatives)?
 Do you have room for those expenses on your state funds (if expenses
are allowed) or do you have local funds to cover it?
◦ Do you have funding to cover your expenses through state funds,
beginning balances, new revenue?
 Is your revenue a recurring revenue stream or a one time event?
◦ Do you expect to see a decrease or increase in your local ending
balance compared to your beginning balance?
◦ What other changes do you expect?


What additional transactions do you expect to
see before year end that will impact your YTD
revenue and expense?
How do your YTD expenses/revenues
compare to the projected amount for the end
of the year?
◦ If you are projecting LESS than your YTD amounts,
what transactions do you expect that will decrease
the amount by the end of the year?
◦ If you are projecting MORE, is the additional
amount realistic given the amount of time left in the
year?

NSTAR Reports
◦ Finance
◦ HR



Salary Change Report (JFR access on Budget
Shares drive)
Budget Adjustments and Local Fund Transfer
listings (JFR Access on Budget Shares drive)
Business Objects Reports
◦ Transaction Detail
◦ Status of Funds
◦ Payroll

PS Financials
◦ Budget Overview