aligning enrollment management with performance-based budget planning, marshall, psu 071816

Aligning Enrollment Management with

Performance-Based Budget Planning

Scott MarshallVice Provost for Academic & Fiscal Planning

What we’ll cover• The early days

• Strategic Enrollment Management (SEM) • Revenue and Cost Attribution Tool (RCAT)• Performance Based Budgeting (PBB)

• Recently• Integrated Planning of Enrollment and Budget (IPEB)

• next stepS? • Academic and Program Assessment and Planning

Purposeful planning to shape and influence enrollment to achieve student and institutional success.

STRATEGIC ENROLLMENT

MANAGEMENT

The Early Days

• FY13 Introduction• SEM Plans

• MS Word Based• Three Sections

I. Trends and Forecasts – quantitative and qualitativeII. Plan Narrative – entirely qualitativeIII. Future Changes – entirely qualitative


MANAGEMENT

The Early Days

REVENUE AND COST ATTRIBUTION TOOL

(RCAT)

The Early Days

Portland State UniversityRevenue and Cost Attribution Tool (RCAT) - Education and General Funds OnlyFiscal Year 2014-2015 - Fiscal Year End

REVENUE UNST HON IELP CLAS SSW

Tuition (Generated by Home College) 13,934,398$ 1,591,201$ 5,702,769$ 74,138,875$ 2,092,958$

Adjustment for Courses Instructed in University Studies (1,185,518)$ -$ -$ 935,956$ 454,630$

Subtotal: Tuition Attributed to College 12,748,880$ 1,591,201$ 5,702,769$ 75,074,831$ 2,547,587$

Unit Tuition Remissions -$ -$ -$ (26,675)$ -$ University Tuition Remissions (1,376,470)$ (139,625)$ (553,468)$ (7,695,150)$ (245,905)$ Bad Debt Related to Undergraduate Tuition Revenue (75,880)$ (7,697)$ (30,511)$ (424,204)$ (13,556)$

Net Attributable Revenue 11,296,530$ 1,443,880$ 5,118,790$ 66,928,802$ 2,288,127$

Tuition (Generated by Home College) 14,630$ -$ 136,833$ 12,234,790$ 6,324,433$

Subtotal: Tuition Attributed to College 14,630$ -$ 136,833$ 12,234,790$ 6,324,433$

Unit GA Fee Remissions (514,345)$ -$ -$ (2,866,092)$ (133,245)$ University GA Fee Remissions (228)$ -$ (3,160)$ (152,052)$ (73,393)$ Unit Tuition Remissions -$ -$ -$ (6,325)$ -$ University Tuition Remissions (428)$ -$ (5,947)$ (286,126)$ (138,109)$ Bad Debt Related to Graduate Tuition Revenue (101)$ -$ (1,405)$ (67,619)$ (32,639)$

Net Attributable Revenue (500,472)$ -$ 126,321$ 8,856,576$ 5,947,048$

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- Attribution, not Allocation- Revenue – Tuition and State Funding

- Costs – Direct and Indirect


(RCAT)

Unit A Unit B Unit C Unit D Unit E

2014-15 Actual Revenue to Expenditure Ratio UNST HON IELP CLAS Direct Expenditures per $1 of revenue $0.54 $0.50 $0.88 $0.58 Indirect Expenditures per $1 of revenue $0.16 $0.16 $0.21 $0.38 Total Expenditures per $1 of revenue $0.71 $0.67 $1.09 $0.96 FY15 Unspent Direct Expenditure Budget per $1 of revenue

$(0.01) $(0.00) $0.04 $(0.01)

FY15 Unspent Indirect Expenditure Budget per $1 of revenue

$0.03 $(0.00) $0.09 $0.04

FY15 Funded Expenditure Budget per $1 of revenue

$0.73 $0.66 $1.22 $0.99


(RCAT)

Unit A Unit B Unit C

The practice of developing budgets based on the relationship between program funding

levels and expected results from that program.

PERFORMANCE BASED

BUDGETING

The Early Days

Authority of Academic Unit

INCREMENTAL

Coordination Across Academic Units Low

Low

High

High

ZERO-BASED

PERFORMANCE BASED

RESPONSIBILITY CENTERED

The Early Days

INTEGRATED PLANNING OF ENROLLMENT AND BUDGET

(IPEB)


MANAGEMENT

PERFORMANCE BASED

BUDGETING


(RCAT)

recently

?

For FY16 Planning (so during FY15)- Developed more uniform and systematic method

for understanding trends and setting forecasts.- Directly linked SEM to PBB- Build Structure, Process and Tools for IPEB


(IPEB)

recently

Provided to Academic Units:Five year term-by-term student credit hour trends by department.

STRATEGIC ENROLLMETN

MANAGEMENT

Student Level 2010 2011 2012 2013 2014 2015 2015 Plan

2016 5 YR Trend

2016 Unit Forecast -

Enter either Trend or Adjusted

SCH 2010 2011 2012 2013 2014 2015 Plan2016 5 YR

Trend

2016 Unit Forecast -

Enter either Trend or Adjusted

SCH ForecastI -- Institutional (PSU) Civil Engineering UG 364 334 245 342 271 362 314 335 271 1,893 1,567 1,785 1,970 2,289 2,561 2,379 2,289 I -- Institutional (PSU) Civil Engineering GR 118 100 171 143 89 107 97 102 89 686 813 706 610 725 705 658 725 I -- Institutional (PSU) Computer Science UG 1,003 995 987 1,368 1,187 1,588 1,200 1,641 1,187 4,351 4,474 4,632 5,642 4,980 5,004 5,786 4,980 I -- Institutional (PSU) Computer Science GR 237 253 229 272 334 369 232 393 334 1,011 957 800 986 1,107 1,035 1,061 1,107 I -- Institutional (PSU) Elect and Computer EngineerUG 527 544 483 315 384 425 645 329 384 2,834 2,765 2,853 3,076 2,831 3,673 2,994 2,831 I -- Institutional (PSU) Elect and Computer EngineerGR 112 258 273 303 362 338 213 382 362 1,411 1,464 1,771 2,116 2,427 1,815 2,911 2,427 I -- Institutional (PSU) Engineering ManagementUG - 4 4 - - 4 - 1 - 20 20 33 9 8 - 4 8 I -- Institutional (PSU) Engineering ManagementGR 379 292 339 269 254 372 329 328 254 883 849 911 859 930 1,168 928 930 I -- Institutional (PSU) Engr & Applied Sci UG 168 104 156 132 112 108 199 112 112 562 766 843 664 824 1,751 901 824 I -- Institutional (PSU) Engr & Applied Sci GR 4 4 - 4 4 12 - 11 4 2 16 3 8 8 - 9 8 I -- Institutional (PSU) Mechanical EngineerUG 24 156 152 185 190 72 149 112 190 2,078 2,218 2,220 3,080 2,925 2,914 3,527 2,925 I -- Institutional (PSU) Mechanical EngineerGR 35 39 37 44 24 25 27 22 24 425 330 362 404 510 419 504 510 I -- Institutional (PSU) Systems EngineeringUG - - - - - - - - - - - - - - - - - I -- Institutional (PSU) Systems EngineeringGR - - - - - 4 - 3 - - - - - 4 18 4 - H -- Challenge Link ProgramComputer Science UG - - - - - - - - - - 80 144 284 386 258 Q -- MCECS Restricted Diff TuitionComputer Science UG 128 - - - - - - - 293 48 - - - - - Q -- MCECS Restricted Diff TuitionElect and Computer EngineerUG 104 - 112 - - - - - 104 88 - - - - - Q -- MCECS Restricted Diff TuitionEngr & Applied Sci UG - 4 4 4 - - - - 136 4 - - - - - Q -- MCECS Restricted Diff TuitionEngr & Applied Sci GR 20 8 4 8 12 - 4 - - - - - - - - Q -- MCECS Restricted Diff TuitionMechanical EngineerUG 72 - 32 - - - - - - - - - - - - Q -- MCECS Restricted Diff TuitionSystems EngineeringUG - - - - - - - - - 4 - - - 1,192 - - Q -- MCECS Restricted Diff TuitionSystems EngineeringGR 45 24 19 28 4 - - - 57 101 27 18 39 1 - Total SCH 3,340 3,119 3,247 3,417 3,227 3,786 3,405 3,775 3,211 16,746 16,484 17,026 19,586 19,891 22,255 22,053 19,822

Campus Department

Summer Fall

Actions by Academic Units:Based on previous year’s budget, Academic Units forecast enrollments for each term and total for next academic year.

recently

Student Credit Hours 2017 (Strategy based Adjustment data from above) Change in Student Credit Hours 2016-2017 (Goes into FY17 RCAT)FUNDABLE NONFUNDABLE FUNDABLE

LD UD GR PhD LD UD GR2017 2017 2017 2017 2017 2017 2017

- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - -

TOTAL -


MANAGEMENT

PERFORMANCE BASED

BUDGETING

Output from Enrollment Planning:Total forecasted change in SCH by student type for the academic unit.

Input to Budgeting:Forecasted SCH change from year to year for ALL academic units entered into Revenue and Cost Attribution Tool to forecast overall revenue for Academic Affairs.

PERFORMANCE BASED

BUDGETING

recently

1st Budget Adjustment:Budget plus or minus.

2nd Budget Adjustment:Exceed, meet or fall short of revenue

requirement.

3rd Budget Adjustment:Reallocation based on next year’s forecasts and

resource needs.

3% Base FY16 Expenditure Budget2

FY16 Based Performance Adjustment3

FY16 to FY17 Based Reallocation of Funds4

recentlySchool/College FY16

Total Fund Expenditure

Budget1

3% Base FY16 Expenditure

Budget2

FY16 Based Performance Adjustment3

FY16 to FY17 Based

Reallocation of Funds4

Budget Request from Resource

Plans

Targeted Funds in the General

Fund

University Strategic

Investments

Total Expenditure Budget5

Difference ($): FY17 Total

Expenditure to FY16 Total

Expenditure6

Difference (%): FY17 Total

Expenditure to FY16 Total

Expenditure7

University Studies 8,670,823$ 260,125$ 117,196$ (40,000)$ 9,008,144$ 337,321$ 3.9%Honors 1,005,265$ 30,158$ (12,225)$ 15,000$ 1,038,198$ 32,933$ 3.3%College of Liberal Arts & Sciences 60,049,858$ 1,797,781$ (101,707)$ (113,656)$ 128,872$ 61,637,330$ 1,587,472$ 2.6%Intensive English Language Program 4,453,887$ 133,617$ (444,636)$ (100,000)$ 4,042,868$ (411,019)$ -9.2%School of Social Work 7,306,464$ 219,194$ (61,878)$ 55,000$ 92,500$ 7,611,280$ 304,816$ 4.2%College of the Arts 11,756,248$ 352,687$ 142,808$ 180,000$ 12,431,744$ 675,496$ 5.7%Graduate School of Education11 13,473,352$ 404,201$ 60,648$ (600,000)$ 13,338,201$ (135,151)$ -1.0%Maseeh College of Engineering & Computer Science 17,984,307$ 518,831$ (26,362)$ 525,000$ 718,115$ 189,212$ 19,219,149$ 1,234,842$ 6.9%College of Urban & Public Affairs10 20,311,074$ 600,875$ (34,045)$ -$ 290,787$ 20,886,777$ 575,703$ 2.8%School of Public Health10 502,700$ 15,081$ 16,907$ 200,000$ 734,688$ 231,988$ 46.1%School of Business Administration 17,747,637$ 532,429$ 235,548$ (242,500)$ 18,273,114$ 525,477$ 3.0%

Subtotal Academic Units 163,261,615$ 4,864,978$ (107,744)$ (121,156)$ 92,500$ 1,137,774$ 189,212$ 168,221,493$ 4,959,878$ 3.0%

Final FY17 Expenditure Budget

Academic Units


(IPEB)


MANAGEMENT

PERFORMANCE BASED

BUDGETING


(RCAT)

recently

UNIT AND PROGRAM SITUATION

ASSESSMENT


(IPEB)

Program Competitiveness

Assessment

Annual Enrollment

Planning

Annual Resource Planning

Academic Unit Fiscal Health

Academic Program Quality

Fiscal Health Ratios:•Instruction/Net Revenue (%)•Administration/Net Revenue (%)•Instruction/Research Funding (%)•Administration/Research Funding (%)

Comparative Program Assessment:•Enrollment Trends, HC, 3 years (%) •Completion, HC, 3 years (%)•Size, HC (#)•Net Contribution [Gross Revenue – Instructional Direct Expense] ($)

Output:•Strategic Enrollment Plan – next FY•Two year Projection – 2nd & 3rd FYs•Plan by College(School)/Department

Strategic Decisions:•Changes in Investments

Growing and Declining ProgramsRetention and Completion Goals

Basis for Resource Planning

Informs Resource Planning

In-Depth Academic Program Review:•Every 5 years•Internal Assessment•External Review•Action Plan and Follow Up

NEXT STEPS?

NEXT STEPS?

Program Competitiveness

Assessment

Scott MarshallVice Provost for Academic & Fiscal Planning

aligning enrollment management with performance-based budget planning, marshall, psu 071816

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