Budget Review and Reduction Reference
Materials
January 2015
1
Contents
•
•
•
•
•
•
Timeline
2014-15 UW-Platteville Revenues Summary
Financial Forecast Assumptions
Current Budget Forecast Model
Program Code Definitions
2014-15 UW-Platteville Budget Summary by
Program
• Adjusted FY14-15 Base Budget by Division
– Source and Use of Budgeted Funds
– Budget detail (handout)
– Remaining FY13-14 Base Budget Reduction
2
Timeline
•
The timeline below outlines steps for UW-Platteville to review options to address the structural imbalance
in its Fund 102/TSI budget for 2015-16 and thereafter. Included in italics are steps that impact UWPlatteville’s annual budget. The structural imbalance needs to be addressed; the review of the budget
model is continuing in order to identify a preferred budget model based on the guiding principles adopted
in December 2014.
•
•
Distribute Recommendations to UW-Platteville community – January 16, 2015.
Open Sessions – Open sessions for discussion of 2015-16 and thereafter budget elements, including
update on budget model project – January 26 & 28, 2015.
February 3, 2015 – Governor Walker’s 2015-17 Budget is presented to the Legislature.
Feedback and Recommendations – governance groups provide feedback on recommendations to address
the structural imbalance in the UW-Platteville Fund 102 / TSI budget – March 2, 2015.
Finalize 2015-16 Budget for UW System – final decisions on recommendations to address the structural
imbalance – March 13, 2015.
Building Commission Review of Capital Budget Requests – March 2015 – recommendations are sent to the
Joint Committee on Finance for consideration.
Legislative development of 2015-17 Biennial Budget – March – May 2015.
Communicate UW-Platteville’s proposed 2015-16 Annual Budget to UW System – April 15, 2015.
2015-17 Biennial Budget finalized – Governor signs, with any vetoes, and legislative review of vetoes
complete – TBD – estimate June 2015.
New fiscal year start – July 1, 2015.
UW-Platteville 2015-16 Annual Budget approved by Board of Regents – July 2015 – this includes Board
action on the entire 2015-16 UW System budget including tuition, auxiliary rates, and segregated fees.
•
•
•
•
•
•
•
•
•
3
FY2014-15 Budget: Sources
2014-15 Budget by Sources
4
Financial Forecast Assumptions
• Core Model (Fund 102 + TSI) projects available funds from
the state, TSI, and tuition (traditional undergrads and grads)
– Key variables are tuition, enrollment and state support
• Assumes 0.0% increases in tuition annually for 2015-17 and
2% thereafter
• Assumes flat enrollment at Fall 2013 levels except for TSI
• Assumes TSI growth due to Fall 2014 incoming class and
fluctuating from 1545 – 1490 through FY2019-20
• Assumes TSI premium remains at $4,000
• Assumes TSI incentive grant will continue.
• Assumes 2% pay plan for TSI expenditures for 15-16 and
forward. Assumes GPR pay plan not fully funded due to
tuition freeze.
5
Budget Forecast Model
Core Model Forecast Comparison
10,000,000
5,000,000
FY2015
FY2016
FY2017
FY2018
FY2019
FY2020
(5,000,000)
(10,000,000)
(15,000,000)
(20,000,000)
(25,000,000)
(30,000,000)
(35,000,000)
Key Components of Change
TSI Enrollment/Price:
-$18M
Tuition Freeze:
-$17M
Spending Plans:
-$16M
TSI Incentive Grants:
-$ 3M
Budget Reduction:
$18M
(40,000,000)
April 2013
January 2015
Target Balance
6
Program Code Definitions
The Adjusted Budget Use figures (by division) in the rest of this presentation are shown by program code; therefore, the
program code definitions on the next four slides explain how each program code is used.
Student Services:
This category should include funds expended for offices of admissions and registrar and those activities whose primary
purpose is to contribute to the student’s emotional and physical well-being and to his or her intellectual, cultural, and social
development outside the context of the formal instruction program. It includes expenditures for student activities, cultural
events, student newspapers, intramural athletics, student organizations, intercollegiate athletics, counseling and career
guidance (excluding informal academic counseling by the faculty), student aid administration and student health services.
Institutional Support:
This category should include expenditures for:
1.
Central executive activities concerned with management and long-range planning of the entire institution;
2.
Fiscal operations;
3.
administrative data processing;
4.
space management;
5.
employee personnel and records;
6.
logistical activities that provide procurement, storerooms, safety, security, printing and transportation services to the
institution;
7.
support services to faculty and staff that are not operated as auxiliary enterprises; and,
8.
activities concerned with community and alumni relations, including development and fund raising.
7
Program Code Definitions (cont.)
Instruction:
Expenditures for all activities through which a student may ear credit toward a postsecondary degree or
certificate granted by the university. Also includes expenditures for preparatory/remedial instruction even
though these courses may not carry degree credit. Expenditures for curriculum development, departmental
research and public service that are not separately budgeted are included.
Research:
All expenditures for activities specifically organized to produce research outcomes, whether commissioned by
an agency external to the institution or separately budgeted by an organizational unit within the institution.
Subject to these conditions, it includes expenditures for individual and/or project research as well as those of
institutes and research centers. This category does not include all sponsored programs (training grants as an
example) nor is it necessarily limited to sponsored research, since internally supported research programs, if
separately budgeted, should be included in this category under the circumstances described above.
Public Service:
Expenditures for all non –credit instruction (except preparatory/remedial instruction) and for activities that are
not established primarily to provide services beneficial to individuals and group external to the institution.
These activities include community service programs (including non-credit instructional activities) and
cooperative extension services. Included in this category are conferences, institutes, general advisory services,
reference bureaus, radio and television, consulting, and similar services to particular sectors of the community.
8
Program Code Definitions (cont.)
Academic Support:
Funds expended primarily to provide support services for the institution’s primary missions (instruction,
research, and public service) including: (1) the retention, preservation, and display of educational materials
(e.g., libraries, museums and galleries); (2) the provision of services that directly assist the academic functions
of the institution, such as demonstration schools associated with a department, school, or college of
education; (3) media such as audiovisual services and technology such as computing support; (4) academic
administration (including academic deans but not department chairmen) and personnel development
providing administrative support and management direction to the three primary missions; and (5) separately
budgeted support for course and curriculum development.
Expenditures charged back to operating units under existing policies (e.g., academic computing support) are
not included.
Operation and Maintenance of Physical Plant:
Subject to the chargeback policies contained in FAP – Physical Plant Services Chargebacks (F25)
(https://www.wisconsin.edu/financial-administration/financial-administrative-policies-procedures/fppp/f25physical-plant-services-chargebacks/), this category should include all expenditures of current operating funds
for the operation and maintenance of physical plant, in all cases net of amounts charged to auxiliary
enterprises, hospitals, and independent operations. It does not include expenditures made from the
institutional plant fund accounts. It includes all expenditures for operations established to provide services and
maintenance related to grounds and facilities. Also included are utilities, fire protection and similar items.
9
Program Code Definitions (cont.)
Auxiliary Enterprises:
An auxiliary enterprise is an entity that exists to furnish goods or services to students, faculty, or staff, and that
charges a fee directly related to, although not necessarily equal to, the cost of the goods or services. The
distinguishing characteristic of auxiliary enterprises is that they are managed as essentially self-supporting
programs. The general public may also be served incidentally by auxiliary enterprises. This program includes
all expenditures and transfers related to the operation of auxiliary enterprises, including expenditures for
operation and maintenance of plant and for institutional support; also included are other direct and indirect
costs, whether charged directly as expenditures or allocated as a proportionate share of costs of other
department of units.
Financial Aid:
All forms of financial aid assistance to students including scholarships, fellowships, and loans.
Farm Operations:
All activities which provide laboratory farm support to the primary missions of the institution.
10
FY2014-15 Budget: Uses
2014-15 Budget Uses by Program
11
Administrative Services
Adjusted FY14-15 Budget: $38,372,029
Administrative Services: Source of Funds
Specific Purpose
Tax Dollars
$2,735,127
7%
Tuition
$3,195,121
8%
Administrative Services: Use of Funds
General Purpose
Tax Dollars
$11,682,786
31%
Federal
$108,000
0%
Auxiliary
Enterprises
$20,650,995
54%
Student Services
$2,518,100
7%
Auxiliary
Enterprises
$15,490,600
40%
Institutional
Support
$4,549,067
12%
Instruction
$83,500
0%
Physical Plant
$8,004,374
21%
Academic
Support
$7,726,387
20%
12
Administrative Services: Remaining
Base Reductions
Division
Administrative Services
Admissions & Fin. Aid
Advancement
BILSA
Chancellor
Diversity & Inclusion
EMS
LAE
Provost
Total
Remaining
Base
Base
Required
Reduction
Reduction
Reduction Implemented
Needed
681,570
172,032
98,316
335,932
122,817
51,765
577,777
515,545
460,323
3,016,077
563,085
25,000
51,631
131,228
265,323
1,036,267
118,485
172,032
98,316
310,932
122,817
134
577,777
384,317
195,000
1,979,810
Note: These are the base budget reductions effective beginning FY2014. Administrative
Services, BILSA, LAE and the Provost divisions have been working with the budget office
to finalize their remaining base budget reductions.
13
Admissions & Financial Aid
Adjusted FY14-15 Budget: $55,668,272
Admissions & Financial Aid: Source of
Funds
General
Tuition
$848,894
1%
Auxiliary
Enterprises
$740,700
1%
Federal
$51,757,310
93%
Gifts & Grants
$540,000
1%
Purpose Tax
Dollars
$1,455,749
3%
Specific
Purpose Tax
Dollars
$325,619
1%
Admissions & Financial Aid: Use of
Funds Instruction
Farm
Operations
$5,000
0%
Institutional
Support
$60,000
0%
$50,000
Student
0%
Services
$2,711,513
5%
Research
$2,000
0%
Academic
Support
$80,000
0%
Physical Plant
$5,000
0%
Public Service
$10,100
0%
Financial Aid
$52,629,659
95%
Auxiliary
Enterprises
$115,000
0%
14
Admissions & Financial Aid: Remaining
Base Reductions
Division
Administrative Services
Admissions & Fin. Aid
Advancement
BILSA
Chancellor
Diversity & Inclusion
EMS
LAE
Provost
Total
Remaining
Base
Base
Required
Reduction
Reduction
Reduction Implemented
Needed
681,570
172,032
98,316
335,932
122,817
51,765
577,777
515,545
460,323
3,016,077
563,085
25,000
51,631
131,228
265,323
1,036,267
118,485
172,032
98,316
310,932
122,817
134
577,777
384,317
195,000
1,979,810
Note: These are the base budget reductions effective beginning FY2014. Administrative
Services, BILSA, LAE and the Provost divisions have been working with the budget office
to finalize their remaining base budget reductions.
15
Advancement
Adjusted FY14-15 Budget: $2,977,413
Advancement: Source of Funds
Tuition
$451,061
15%
General
Purpose Tax
Dollars
$1,036,352
35%
Auxiliary
Enterprises
$747,500
25%
Advancement: Use of Funds
Gifts & Grants
$742,500
25%
Public Service
129,500
4%
Financial Aid
$450,000
15%
Institutional
Support
$2,397,913
81%
16
Advancement: Remaining
Base Reductions
Division
Administrative Services
Admissions & Fin. Aid
Advancement
BILSA
Chancellor
Diversity & Inclusion
EMS
LAE
Provost
Total
Remaining
Base
Base
Required
Reduction
Reduction
Reduction Implemented
Needed
681,570
172,032
98,316
335,932
122,817
51,765
577,777
515,545
460,323
3,016,077
563,085
25,000
51,631
131,228
265,323
1,036,267
118,485
172,032
98,316
310,932
122,817
134
577,777
384,317
195,000
1,979,810
Note: These are the base budget reductions effective beginning FY2014. Administrative
Services, BILSA, LAE and the Provost divisions have been working with the budget office
to finalize their remaining base budget reductions.
17
BILSA
Adjusted FY14-15 Budget: $10,115,627
BILSA: Source of Funds
Auxiliary
Enterprises
$906,400
9%
Tuition
$2,045,873
20%
General Purpose
Tax Dollars
$6,978,833
69%
Extension
$25,534
0%
Federal
$158,987
2%
Academic
Support
$799,725
8%
Public Service
$118,421
1%
Research
$385,841
4%
BILSA: Use of Funds
Farm
Operations
$1,203,863
12%
Instruction
$7,607,777
75%
18
BILSA: Remaining
Base Reductions
Division
Administrative Services
Admissions & Fin. Aid
Advancement
BILSA
Chancellor
Diversity & Inclusion
EMS
LAE
Provost
Total
Remaining
Base
Base
Required
Reduction
Reduction
Reduction Implemented
Needed
681,570
172,032
98,316
335,932
122,817
51,765
577,777
515,545
460,323
3,016,077
563,085
25,000
51,631
131,228
265,323
1,036,267
118,485
172,032
98,316
310,932
122,817
134
577,777
384,317
195,000
1,979,810
Note: These are the base budget reductions effective beginning FY2014. Administrative
Services, BILSA, LAE and the Provost divisions have been working with the budget office
to finalize their remaining base budget reductions.
19
Chancellor Total
Adjusted FY14-15 Budget: $3,971,396
Chancellor: Source of Funds
Tuition
$151,366
4%
Chancellor: Use of Funds
General Purpose
Tax Dollars
$2,050,366
52%
Academic
Support
$10,000
0%
Auxiliary
Enterprises
$1,728,600
43%
Auxiliary
Enterprises
$160,300
4%
Institutional
Support
$761,459
19%
Gifts & Grants
$41,064
1%
Student
Services
$3,039,638
77%
20
Chancellor’s Office
Adjusted FY14-15 Budget: $771,459
Chancellor's Office: Source of Funds
Auxiliary
Enterprises
$24,000
3%
General Purpose
Tax Dollars
$747,459
97%
Chancellor's Office: Use of Funds
Academic
Support
$10,000
1%
Institutional
Support
$761,459
99%
21
Chancellor: Athletics
Adjusted FY14-15 Budget: $3,199,938
Athletics: Source of Funds
Tuition
$151,366
5%
General Purpose
Tax Dollars
$1,302,908
41%
Gifts &
Grants
$41,064
1%
Auxiliary
Enterprises
$1,704,600
53%
Athletics: Use of Funds
Auxiliary
Enterprises
$160,300
5%
Student Services
$3,039,638
95%
22
Chancellor: Remaining
Base Reductions
Division
Administrative Services
Admissions & Fin. Aid
Advancement
BILSA
Chancellor
Diversity & Inclusion
EMS
LAE
Provost
Total
Remaining
Base
Base
Required
Reduction
Reduction
Reduction Implemented
Needed
681,570
172,032
98,316
335,932
122,817
51,765
577,777
515,545
460,323
3,016,077
563,085
25,000
51,631
131,228
265,323
1,036,267
118,485
172,032
98,316
310,932
122,817
134
577,777
384,317
195,000
1,979,810
Note: These are the base budget reductions effective beginning FY2014. Administrative
Services, BILSA, LAE and the Provost divisions have been working with the budget office
to finalize their remaining base budget reductions.
23
Diversity & Inclusion
Adjusted FY14-15 Budget: $4,329,411
Diversity & Inclusion: Source of Funds
Specific Purpose
Tax Dollars
$333,281
8%
Tuition
$746,484
17%
General
Purpose Tax
Dollars
$969,241
22%
Auxiliary
Enterprises
$1,909,300
44%
Federal
$371,105
9%
Diversity & Inclusion: Use of Funds
Academic
Support
$342,823
8%
Financial Aid
$8,000
0%
Student Services
$1,522,252
35%
Instruction
$1,946,000
45%
Institutional
Support
$510,336
12%
24
Diversity & Inclusion: Remaining
Base Reductions
Division
Administrative Services
Admissions & Fin. Aid
Advancement
BILSA
Chancellor
Diversity & Inclusion
EMS
LAE
Provost
Total
Remaining
Base
Base
Required
Reduction
Reduction
Reduction Implemented
Needed
681,570
172,032
98,316
335,932
122,817
51,765
577,777
515,545
460,323
3,016,077
563,085
25,000
51,631
131,228
265,323
1,036,267
118,485
172,032
98,316
310,932
122,817
134
577,777
384,317
195,000
1,979,810
Note: These are the base budget reductions effective beginning FY2014. Administrative
Services, BILSA, LAE and the Provost divisions have been working with the budget office
to finalize their remaining base budget reductions.
25
EMS
Adjusted FY14-15 Budget: $16,378,739
EMS: Source of Funds
Auxiliary
Enterprises
$627,700
4%
Federal
$333,487
2%
Tuition
$3,541,398
22%
EMS: Use of Funds
General Purpose
Tax Dollars
$11,876,154
72%
Academic
Support
$1,577,026
10%
Financial Aid
$162,200
1%
Student Services
$12,421
0%
Public Service
$750,687
4%
Instruction
$13,876,404
85%
26
EMS: Remaining
Base Reductions
Division
Administrative Services
Admissions & Fin. Aid
Advancement
BILSA
Chancellor
Diversity & Inclusion
EMS
LAE
Provost
Total
Remaining
Base
Base
Required
Reduction
Reduction
Reduction Implemented
Needed
681,570
172,032
98,316
335,932
122,817
51,765
577,777
515,545
460,323
3,016,077
563,085
25,000
51,631
131,228
265,323
1,036,267
118,485
172,032
98,316
310,932
122,817
134
577,777
384,317
195,000
1,979,810
Note: These are the base budget reductions effective beginning FY2014. Administrative
Services, BILSA, LAE and the Provost divisions have been working with the budget office
to finalize their remaining base budget reductions.
27
LAE
Adjusted FY14-15 Budget: $14,376,770
LAE: Source of Funds
Auxiliary
Enterprises
$615,790
4%
Tuition
$3,725,684
26%
General
Purpose Tax
Dollars
$10,030,296
70%
Federal
$5,000
0%
Academic
Support
$753,032
5%
Public Service
$260,000
2%
LAE: Use of Funds
Student Services
$112,790
1%
Institutional
Support
$20,200
0%
Instruction
$13,230,748
92%
28
LAE: Remaining
Base Reductions
Division
Administrative Services
Admissions & Fin. Aid
Advancement
BILSA
Chancellor
Diversity & Inclusion
EMS
LAE
Provost
Total
Remaining
Base
Base
Required
Reduction
Reduction
Reduction Implemented
Needed
681,570
172,032
98,316
335,932
122,817
51,765
577,777
515,545
460,323
3,016,077
563,085
25,000
51,631
131,228
265,323
1,036,267
118,485
172,032
98,316
310,932
122,817
134
577,777
384,317
195,000
1,979,810
Note: These are the base budget reductions effective beginning FY2014. Administrative
Services, BILSA, LAE and the Provost divisions have been working with the budget office
to finalize their remaining base budget reductions.
29
Provost Total
Adjusted FY14-15 Budget: $25,498,090
Provost: Source of Funds
Tuition
$9,503,256
37%
General
Purpose Tax
Dollars
$6,055,910
24%
Auxiliary
Enterprises
$9,566,935
38%
Extension
$365,989
Federal
1%
$6,000
0%
Provost: Use of Funds
Institutional
Support
$2,005,106
8%
Auxiliary
Student Services
Enterprises
$4,686,092
$5,894,000
18%
23%
Academic
Support
$8,327,707
33%
Instruction
$4,370,841
17%
Public Service
$214,345
1%
30
Provost: Academic Affairs
Adjusted FY14-15 Budget: $4,051,902
Academic Affairs: Source of Funds
Tuition
1,204,860
$0
Auxiliary
Enterprises
448,300
$0
Extension
(335,488)
$(0)
General
Purpose Tax
Dollars
2,734,230
$1
Academic Affairs: Use of Funds
Student
Services
1,437,168
31%
Academic
Support
2,230,347
47%
Instruction
702,774
15%
Public Service
(330,488)
-7%
Institutional
Support
12,100
0%
31
Provost: Alternative Delivery
Adjusted FY14-15 Budget: $7,743,477
Alternative Delivery: Source of Funds
Auxiliary
Enterprises
168,200
2%
Tuition
6,602,495
85%
Extension
701,477
9%
Federal
1,000
0%
General
Purpose Tax
Dollars
270,305
4%
Alternative Delivery: Use of Funds
Student
Services
63,158
1%
Institutional
Support
547,200
7%
Instruction
1,704,236
22%
Academic
Support
4,884,050
63%
Public Service
544,833
7%
32
Provost: Grad Studies/Acad Proj
Adjusted FY14-15 Budget: $1,552,889
Grad Studies/Acad Proj: Source of Funds
Tuition
189,492
12%
General Purpose
Tax Dollars
408,097
26%
Auxiliary
Enterprises
955,300
62%
Grad Studies/Acad Proj: Use of Funds
Student
Services
429,793
28%
Academic
Support
1,059,133
68%
Institutional
Support
63,963
4%
33
Provost: Student Affairs
Adjusted FY14-15 Budget: $8,574,657
Student Affairs: Source of Funds
Federal
5,000
0%
General
Purpose Tax
Dollars
707,686
8%
Tuition
371,115
4%
Auxiliary
Enterprises
7,490,856
88%
Student Affairs: Use of Funds
Student
Services
2,282,429
26%
Auxiliary
Enterprises
5,894,000
69%
Institutional
Support
398,128
5%
Instruction
100
0%
34
Provost: Student Organizations
Adjusted FY14-15 Budget: $504,279
Student Organizations: Source of Funds
Auxiliary
Enterprises
504,279
100%
Student Organizations: Use of Funds
Instruction
30,736
6%
Student Services
473,543
94%
35
Provost Office
Adjusted FY14-15 Budget: $3,070,886
Provost Office: Source of Funds
Tuition
1,135,294
37%
General Purpose
Tax Dollars
1,935,592
63%
Provost Office: Use of Funds
Academic
Support
154,178
5%
Institutional
Support
983,714
32%
Instruction
1,932,994
63%
36
Provost: Remaining
Base Reductions
Division
Administrative Services
Admissions & Fin. Aid
Advancement
BILSA
Chancellor
Diversity & Inclusion
EMS
LAE
Provost
Total
Remaining
Base
Base
Required
Reduction
Reduction
Reduction Implemented
Needed
681,570
172,032
98,316
335,932
122,817
51,765
577,777
515,545
460,323
3,016,077
563,085
25,000
51,631
131,228
265,323
1,036,267
118,485
172,032
98,316
310,932
122,817
134
577,777
384,317
195,000
1,979,810
Note: These are the base budget reductions effective beginning FY2014. Administrative
Services, BILSA, LAE and the Provost divisions have been working with the budget office
to finalize their remaining base budget reductions.
37
University Wide
Adjusted FY14-15 Budget: $16,710,662
Tuition
$(130,636)
-1%
University Wide: Source of Funds
Auxiliary
Enterprises
$6,859,200
37%
Specific
Purpose Tax
Dollars
$9,038,876
49%
University Wide: Use of Funds
Extension
$(391,523)
-2%
General
Purpose Tax
Dollars
$(327,712)
-2%
Gifts & Grants
$792,436
4%
Federal
$870,021
5%
Financial Aid
545,188
3%
Farm Operations
$810
0%
Auxiliary
Enterprises
$2,796,500
15%
Physical Plant
$8,976,422
48%
Student Services
$1,176,766
7%
Institutional
Support
$1,710,775
9%
Instruction
$1,153,568
6%
Research
$522,500
3%
Public
Service
$773,083
4%
Academic
Support
$(944,950)
-5%
38