budgeting and financial management - siue and training programs, public service activities, ... rtu...

BUDGETING AND FINANCIAL MANAGEMENTFor Department Chairs

Topics• Overview of the University budget• Description of Major Fund Accounts• Differences of Accounts• Transferring funds• Operating Budget for Non-State Accounts• Course Specific Fees• Questions?

Changes in State FundingGeneral Fund FY 02

0%10%20%30%40%50%60%70%80%

State 72%

Tuition 28%

General Fund FY 15

0%

10%

20%

30%

40%

50%

60%

70%

State 40%

Tuition 60%

State Appropriation and Income FundSourceofFunds FY14 FY15 FY16

StateAppropriations $59,693,700 $59,872,000 $16,419,900

Tuition $88,310,394 $93,154,087 $98,675,756

TotalRevenue $148,004,094 $153,026,087 $115,095,656

State Stop Gap Appropriations• FY 15 State Approp $59,872,000

• FY 16 1st Stop Gap Approp $16,419,900(28% of FY 15 Approp)

• FY 17 2nd Stop Gap Approp $30,319,900(53% of FY 15 Approp)

Description of Major Fund Groups and Accounts

• State Operating Budget (State Funds)• Income Funds (Ledger “1” Accounts)

• Includes tuition revenue, off-campus program revenue, interest on Income Fund deposits, and certain miscellaneous fee revenue.

• State Appropriated Funds (Ledger “2” Accounts)• Includes General Revenue Funds and Educational Assistance Funds,

which come from Illinois tax dollars.

• Non-State Operating Budget (Local Funds)• Service Departments (Ledger “3” Accounts)

• Provide specific types of services to university departments and are supported by internal charges to using departments. Ex. Facilities management and Transportation Services

• Indirect Cost Recovery – ICR (Ledger “4” Accounts)• ICR funds are recovered as overhead allowances on grants and

contracts.

• Self Supporting Activities (Ledger “4” Accounts)• Include a wide range of operations which are directly related to

Instruction, Research, or Public Service units or support the overall objectives or general operations of the University.

• Revenue Bond Operations (Ledger “5” Accounts)• Operations of Revenue Bond financed facilities are reported in this fund

group. Ex. University Housing, MUC, SSC, Fitness Center

• Grants and Contracts (Ledger “6” Accounts)• Include funds received from governmental entities, private foundations,

and corporations for the support of various research projects, instructional and training programs, public service activities, student financial aid, and other programs.

Differences between State and Non-State Accounts

State Accounts Non-State Accounts

Budget = Planning toolBudget = Authority to spend

Budget = Planning toolBudget and Available cash balance =Authority to spend

Accounts are centrally supported Accounts are self-supporting

Revenue comes primarily from State Appropriations and tuition revenue.

Revenue come from Sales, Fees, Grants, etc.

Fiscal Year = July – June + two months(July – Aug) lapse period

Fiscal Year = July - June

Funds received during the Fiscal Year must be obligated by June and expended by August.

Unused funds are rolled over as cash to the new fiscal year.

Transferring Funds Between Accounts• State Accounts (Ledger “2” Accounts) can be transferred

to other State Accounts only.• ICR (Ledger “4” Accounts) can be transferred to other ICR

accounts, but not Activities accounts or State accounts.• Activities (Ledger “4” Accounts) can be transferred to

other Activities accounts, but not to ICR or State accounts.

AIS Forms to Transfer Funds Between Accounts

• State Accounts• Salary – RTU (Request to transfer salary budget between Banner

reserve positions)• Each college/school has a main account with a salary reserve position.

• Support Lines – Budget Allocation Adjustment form

• Non-State Accounts• Transfer Voucher

Course Specific Fee Guidelines• A Course Specific Fee is charged for materials or other

products or services consumed by a student during the course.

• Course Specific Fees are not intended to cover the normal costs of instruction, and should be exceptions rather than routine.

Course Specific Fee Approvals• Course Specific Fees are approved by the Chancellor

after review by the Provost’s Office and Financial Affairs.• If $200 or greater, they must also be approved by the

Board of Trustees.

Course Specific Fees generally MAY be used for:• Consumable supplies used by students during a class –

e.g., sheet music, art supplies or media, special photography paper and ink, gloves, lab glassware, biological specimens, chemicals

• External or license examinations, student learning portfolios, and other assessments to provide evidence of student learning outcomes for accreditation and for program improvement

• Software and online resources – only if closely related to the course, consumed during the course, dedicated to that group of students, and not primarily used by faculty or staff for research or other purposes

• Faculty transportation for supervision of students at field locations

• Transportation and admission for required field trips or field experiences

• Facilites that the department does not control – e.g., swimming pool, golf course

• Private music lessons

• Annual maintenance contracts – if the equipment is used only by students in those classes (e.g., the equipment is not for general use and is not used for faculty research), and there are known costs attributable to those students

Course Specific Fees generally MAY NOT be charged for:• Salaries and benefits for faculty, staff, teaching or lab

assistants, and tutors, except for private music instruction• Normal classroom materials and supplies – e.g., course

syllabi, photocopies, markers, chalk• Software – other than allowable software described above

• Equipment, including computers and lab equipment – in part because the useful life is greater than one year

• Equipment repairs – because the cost and timing of repairs are unknown and because equipment is generally not attributable to a course

• Faculty or staff travel and professional development• Refreshments and entertainment

Course Specific Fee Request NarrativeLaboratory Fees for BIOL 485 – Ichthyology (~ 20 students per section)Fees for BIOL 485 have not been raised for many years. Costs in BIOL 485 primarily stem from fish collection in the field and fish specimen handling and preservation in the lab. Preservatives must be purchased fresh in each semester the course is taught. MS-222 is a euthanizing agent that allows for humane collection in the field and is required by animal care protocols. Gloves and paper towels are used constantly in the lab for safe handling of specimens. All specimens are stored in glass jars with lined lids; as the collection grows and old specimens are removed and new ones added to the collection, new jars are rotated in to keep the collection in good shape and to maintain safety and clarity of stored specimens. Seine material is purchased from local suppliers fully ready to use by the foot; such material is used to repair existing seines and hoop nets as they get damaged during use in the field. The waste fee is collected on all courses that generate biological waste that needs to be removed by Environmental Health and Safety.In the accompanying table the cost per student is estimated by the number of units used by the student multiplied by the cost per unit.

Course Specific Fee Request Data Table

CourseSpecificFees- DepartmentofBiologicalSciences

CourseTitleandnumber:Ichthyology(BIOL485)Numberofstudentsperclass: 20

Commodity UnitPrice Detailsrepricing AmountusedperstudentEstimatedcostperstudent

perclassFormalin(preservative) 54.00/gal 1gallon 0.05gal 2.70

Ethanol(preservative) 75.00/5gal 5galcontainer 0.75gal 11.25MS-222(anaesthetic) 145.00/100g 100gcontainer 2g 2.90Nitrilegloves 99.00/cs 1000pairs/cs 20pairs 2.00Papertowels 21.00/cs 4000/cs 100 0.53

250mljarsw/lids 60.00/cs 24/cs 3 7.50



Seinematerial 4.15/ft 1linearfoot 1 4.15

Wastedisposal 3.00

Totalcostperstudentperterm49.49

RecommendedCSFperstudentperterm 45.00

COURSE SPECIFIC FEE UNIT REQUEST FORM (FY 18 implementation)

Current Course Specific Fees Request for New Money Rationale

Proposed changes for FY 18

[changes are in bold] red = delete fee

CurrentEnrollme

nt Actual Proposed

Estimated

Enrollment Projected New green = new fee

Course Fee Fall 16 Spr 17 Su 17 Revenue Fee Fall Spr Su Revenue Revenue blue = fee increase

17 18 18 pink = fee reduction

dark red = changed

BIOL 150 001-099 $ 45 378 356 0 $33,030 $ 55 378 356 0 $40,370 $7,340 Increased cost of new labs plus cost of PLTL

BIOL 150 101-199 $ 45 0 0 0 $0 $ 55 0 0 0 $0 $0 new CURE lab format plus cost of PLTL

BIOL 150 201-299 $ 45 0 0 34 $1,530 $ 38 0 0 34 $1,292 -$238 Decreased cost of new labs, but no PLTL sessions

BIOL 151 $ 45 238 108 36 $17,190 $ 45 238 108 36 $17,190 $0 Updated and more detailed materials justification


BIOL 240a $ 25 215 351 22 $14,700 $ 20 215 351 22 $11,760 -$2,940 Savings in use of preserved disections specimens

BIOL 240b $ 25 280 167 33 $12,000 $ 20 280 167 33 $9,600 -$2,400 Savings in use of preserved disections specimens

BIOL 250 $ 65 60 292 0 $22,880 $ 68 60 292 0 $23,936 $1,056 Increased cost of new labs


BIOL 321 $ 26 0 0 0 $0 $ 30 15 0 0 $450 $450 Increased cost of new labs

BIOL 337 $ 20 0 0 0 $0 $ 20 20 0 0 $400 $400 Updated and more detailed materials justification

BIOL 365 $ 30 17 35 0 $1,560 $ 25 17 35 0 $1,300 -$260 Reductions in cost of lab activities

BIOL 455b $ - 0 0 0 $0 $ 70 20 0 0 $1,400 $1,400 New lab course. Form 90 submitted Fall 16

BIOL 469 $ 30 0 0 0 $0 $ 25 0 0 0 $0 $0 Reductions in cost of lab activities

BIOL 470 $ 20 0 0 14 $280 $ 10 0 0 14 $140 -$140 Reductions in cost of lab activities



BIOL 473 $ - 20 0 0 $0 $ 24 0 0 0 $0 $0Long time course never had a course fee. Costs previously covered from other sources.





BIOL 488 $ 25 23 0 0 $575 $ 50 0 20 0 $1,000 $425 Increased cost of new labs, including extensive field trips

Questions?

• Overspending accounts / account in the red• P-card• Summer / Winter session• AIS reports• Payroll reports

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