current funds budget plan fiscal year 2016 2017 · fy 2016-2017 university current funds budget...

FY 2016-2017 University Current Funds Budget Plan

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ON THE COVER:

After convocation, the autumn 2015 entering freshman class gathered inside Gettler Stadium in order to capture

this memorable image. To them, the image represents a day that marked the beginning of an important transition in

their lives. To UC’s leadership, the image symbolizes the institution’s most valuable asset – its students, faculty,

staff and alumni. The FY 2017 budget presented herein attempts to closely tie University resources to the support

of the people that embody the University of Cincinnati.

Photo by Joe Fuqua II, courtesy of UC Creative Services


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CURRENT FUNDS BUDGET PLAN

Fiscal Year 2016-2017

Prepared by the Office of the VP for Finance | June 21, 2016


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BOARD OF TRUSTEES

Robert E. Richardson Jr.|Chairperson Thomas D. Cassady|Vice Chairperson William C. Portman III|Secretary

Ronald D. Brown | Phil D. Collins | Kim Heiman Margaret K. Valentine | Geraldine B. Warner

Tangeman University Center features a 90-foot atrium, mas-sive skylight, several restaurants, a movie theater, a modern

game room, the UC Bookstore, and the Great Hall.


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TABLE OF CONTENTS

Introduction .................................................................................................................6 Total Current Funds Budget Summary .................................................................... 15 Undesignated General Funds – Uptown Campus ................................................... 19 Undesignated General Funds – Regional Campuses ............................................. 25 Auxiliary Operations .................................................................................................. 30 Designated General Funds... .................................................................................... 37 Restricted Funds…. ................................................................................................... 45 Appendices Appendix 1 — Student Fees and Historical Data..................................................... 50 Appendix 2 — Definitions Used Throughout ........................................................... 59 Appendix 3 — Relationship to Financial Statements .............................................. 62 Appendix 4 — Other Sources for Important Information ........................................ 63 Appendix 5 — Budget Building Process .................................................................. 63

McMicken Commons was the first open space implemented under the Campus Master Plan and is located behind McMicken Hall.


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As UC continues to shape the foundation of its third

century, one of the key areas of concentration is a

focused, sustained investment in people – faculty,

students, staff, and alumni. Recognizing this, it is

important to note the individuals that have been selected to

serve the University in some key areas over the past fiscal

year.

Glenn Egelman, MD was appointed Executive Director

of University Health Services (UHS), effective June 1,

2015. Dr. Egelman will also serve as Professor of Family

and Community Medicine in the College of Medicine.

Dr. Egelman is a national leader in campus health services

with 20 years of experience in this field. He formerly

operated Campus Health Care Consultants in Washington,

DC, and from 2008 to 2011 was director of medical

services for the United States Peace Corps overseeing

health facilities in 78 countries. Previously, he directed

student health services at Bowling Green State University

and Skidmore College in Saratoga Springs, NY. An expert

in travel medicine, he also has held administrative and

clinical positions at Stony Brook University and the

University of Rochester, where he received his medical

degree.

Robin Engel, PhD was selected to serve as the Vice

President for Safety and Reform, effective August 4, 2015.

Dr. Engel, professor and director of the Institute of Crime

Science, has worked alongside those involved in the

Cincinnati Collaborative Agreement since 2005. She also

helped develop the Cincinnati Initiative to Reduce Violence

(CIRV), a multi-agency and community collaborative effort.

In addition, her expertise has been sought after and used

by municipal, state and international law enforcement

agencies for nearly two decades.

Also, in that time, she has established academic-

practitioner partnerships and conducted statistical research

and assessments related to police behavior, police/

minority relations, police supervision and management,

police use of force, criminal justice policies and more.

Throughout her career, Dr. Engel has worked closely with

community activists and groups as well as police agencies,

INTRODUCTION

The Fiscal Year 2016-17 (FY 2017) University of Cincinnati (UC) budget is presented to the Board of Trustees at a defining

moment for the university with the aim of shaping the foundation for the third century of the university as the 200th birthday

of this remarkable institution approaches in 2019. This budget was built in response to numerous successes and challenges

with a strong emphasis on a vision for the future direction of the university. It continues the effort to make the university

better and affirms the commitment to attain new heights, while continuing the financial discipline, persistence, and vigilance

displayed in the recent past.

The University of Cincinnati continues the transformation of its budget process to an all-university, all-funds methodology.

The university utilizes fund accounting to budget and monitor the use of funds in accordance with the principles of the

Governmental Accounting Standards Board (GASB). Budgeting by fund enables the university to track the sources and uses

for each fund as is required to ensure compliance with internal and external restrictions. Fund accounting allows for

monitoring and tracking of different financial objectives and allows for budgeting based on current funds (Uptown and

regional campuses), auxiliary operations, designated funds and restricted funds. Schedules categorized by functional area

for these funds are presented in subsequent sections of this publication. Comparative budgets are included which contrast

the FY 2016 original approved budget to the FY 2017 budget as recommended in this document. Following Board of Trustees

approval, the budget is modified throughout the year as changes in circumstances occur.

KEY PERSONNEL

Tangeman University Center is seen reflected in the newly constructed West Pavilion. Photo

courtesy of UC Photo Services.


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often working directly to foster improved relationships

between them.

Dr. Engel’s research work in racial profiling, her efforts with

the Cincinnati Collaborative and CIRV have taken her

around the globe, and has, in turn, brought the world to

Cincinnati. For instance, police representatives from the

Metropolitan Police Service in London and the Police

Service of Scotland visited Cincinnati to study the CIRV

model, and the model has been adopted by police forces

as close as Ohio and as far away as Europe and Australia.

Dr. Engel is a faculty member in UC’s top-ranked School of

Criminal Justice, part of the College of Education, Criminal

Justice, and Human Services. UC’s criminal justice

program is ranked No. 3 in the nation by U.S. News and

World Report.

Tamie Grunow was selected to serve as the Senior

Associate Vice President & Chief Human Resources

Officer, effective August 31, 2015. Most recently the

Associate Vice President for Human Resources at Ferris

State University in Big Rapids, MI, she joins UC’s team

with two decades of experience in Human Resources

management. In addition to necessary managerial and

budgetary skills, she brings a valuable wealth of

specialized knowledge ranging from streamlining

Performance Management plans to implementing Health &

Wellness programs.

Eileen Strempel was selected to serve as the Senior

Vice Provost for Academic Affairs, effective September 1,

2015.

Most recently, Dr. Strempel served as Assistant Vice

President for Academic Advancement at Syracuse

University. She joins the Office of the Provost with more

than a decade of experience in academic administration,

including work in student success, strategic planning and

program review. She served as an American Council on

Education Fellow at Colgate University and has held a

number of administrative posts at Syracuse, including

Dean of the Graduate School and Director of Strategic

Planning for the College of Arts & Sciences.

Dr. Strempel, an Eastman School of Music graduate who

holds a doctorate in Music, Voice and Opera from Indiana

University, joins UC with an appointment as Professor of

Voice in the College Conservatory of Music. A noted

scholar of song literature, especially songs by women

composers, Dr. Strempel is also a Presidential Scholar of

the Arts.

She was awarded National Science Foundation funding for

her research on ways to increase science and math

teachers in high-need school districts, and garnered

additional support to develop ways to help community

college students transfer to four-year universities. Her wide

-ranging expertise will greatly benefit the UC community.

Patrick Limbach, PhD was named Vice President for

Research, effective February 15, 2016.

Dr. Limbach received his doctorate from Ohio State

University in 1992. He then took a postdoctoral position at

the University of Utah and in 1995 he joined the faculty at

Louisiana State University. He joined the UC faculty in

2001. He is an active member of the American Chemical

Society, American Society for Mass Spectrometry, Sigma

Xi and a lifetime member of Phi Kappa Phi. He also serves

on the Scientific Advisory Board for RiboNova, Inc.

Dr. Limbach’s numerous honors include the Hans H. Jaffe

Faculty Award in 2015 and he was named the 2009

Cincinnati Chemist of the Year by the American Chemical

Society. He was selected as an Ohio Eminent Scholar in

2003 and a fellow of the American Association for the

Advancement of Science in 2013.

Matthew J. Olovson, JD joined the University of

Cincinnati as Executive Director of the Office of Equal

Opportunity and Access on April 25, 2016.

With a diverse practice in civil rights, employment and

educational law, Mr. Olovson has successfully led and

contributed to institutional equity efforts at several public

and private universities, including Ferris State University,

the University of Notre Dame and Central Michigan

University.

In addition, he has worked with the Office of Legal

Services, South Central Michigan; Prison Legal Services of

Michigan; and the Office of the General Counsel for the

United States Department of Veterans Affairs.

As UC continues to shape the foundation of its third century, one of

the key areas of concentration is a focused, sustained

investment in people – faculty, students, staff, and alumni.


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Mr. Olovson earned his baccalaureate degree in sociology

from Central Michigan University and a Juris Doctor degree

from Michigan State University College of Law. His

commitments to volunteerism and community development

include service to and association with several state and

national organizations dedicated to philanthropy and the

promotion of social justice. Prior to attending law school, he

served as a disability and youth counselor with community

mental health agencies.

Mr. Olovson has regularly served as a featured presenter

at state and national conferences on affirmative action,

equal opportunity, and institutional equity in higher

education. He has been an active member of the State Bar

of Michigan, the Michigan Colleges and Universities EEO/

AA Officers Association, and the Michigan Industry Liaison

Group.

Joe Harrell was named Senior Associate Vice

President & Director for Facilities Management, effective

May 1, 2016.

In his new role overseeing Facilities Management, Mr.

Harrell will build upon his 13 years of experience at UC in a

close working relationship he has held with Facilities

Management. Most recently, he held the position Assistant

Vice President for Utilities.

Annette Marksberry joined the University of Cincinnati

beginning May 31, 2016, as the IT@UC Associate Vice

President for Innovations & Partnerships.

In partnership with the IT@UC Leadership Team, Ms.

Marksberry will provide campus-wide information

technology leadership to build academic, administrative

and research technology environments across campus and

support the widely diverse technology needs of the

community. She will play a key role in fostering and

maintaining partnerships throughout the campus and

regional communities, State of Ohio system and peer

institutions and industry across the nation. In addition, she

will direct and manage the day-to-day operations of the

IT@UC Innovations & Partnership team comprised of

Enterprise Architecture, the Project Management Office,

Research & Development and Software Development.

Ms. Marksberry brings more than 25 years of progressive

information technology, management and strategic

analysis experience to the University of Cincinnati, with 10

years of this experience in higher education leadership

roles. She will be coming to UC from Xavier University

where she has served as Associate Provost and Chief

Information Officer since 2012.

Dr. James Mack was selected to serve as the Associate

Dean of the Graduate School, effective June 15, 2016.

A tenured Associate Professor of Chemistry, Dr. Mack

served as the assistant chair for the department since the

fall of 2013 and has previously filled the role of graduate

program director of advising for the same department. In

his 13 years teaching chemistry, he has graduated 11

postgraduate students and is currently advising another

eight. Some of these students have assisted him with his

nationally and internationally recognized research, which

has been broadcast on NPR and featured in the top

journals of the chemistry field.

In his new role, Dr. Mack will provide strategic direction

over the necessary processes of the UC Graduate School,

which support its many students, faculty, programs and

staff. He joins a leadership team that oversees 11,000

students obtaining advanced degrees. Mack will be

splitting his time between the UC Graduate School and his

home department of chemistry in the McMicken College of

Arts and Sciences, where he will continue his research and

scholarship.

Anthony Carter joined the Department of Public Safety

as Chief of Police and Maris Herold joined as Assistant

Chief of Police, effective June 20, 2016.

Both Mr. Carter and Ms. Herold, who each spent nearly 25

years with the Cincinnati Police Department in various

leadership roles, have extensive experience implementing

organizational change, working in an urban environment

and engaging members of diverse communities. Their skills

and proven ability to rebuild trust within communities is

impressive, as is their commitment to evidenced-based

policing principles and best practices.

In addition to the key personnel listed above and through investments made as part of UC’s Creating Our Third

Century vision, important strides have been made in faculty recruitment and success. These accomplishments are

listed in the following section.


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The five-story West Pavilion rises out of the stadium concourse in glass and angles and contains a host of new premium seating along with state-of-the art press facilities.

Photo by Jeremy Bittermann, courtesy of the Architecture Research Office


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CREATING OUR THIRD CENTURY

Creating Our Third Century outlines institutional priorities, drives new investments, and helps set fundraising goals.

This plan reinforces the core mission of teaching, research and community engagement in distinctive, differentiating

ways. As established, the vision focuses on a sustained investment in people—specifically faculty, students and

staff .

Key areas of concentrated investments in its second year have included :

INVESTING IN FACULTY AND STAFF

Investing in Faculty: Strategic Recruitment

Nearly doubled the number of women among new faculty hires.

To date, recruited 38 full-time underrepresented faculty members through the Strategic Hiring Opportunity

Program. Eleven different colleges including UC Libraries participated in this initiative.

Hired 18 full-time faculty through the Dual Career Assistance Program.

Launched the second phase of the Cluster Hiring initiative with the announcement of the Urban Futures Cluster,

which focuses on hiring faculty whose research, teaching and scholarship will focus on opportunities and

challenges facing urban areas, such as: race or racism, social (in)justice, educational inequality or access, health

disparities, housing, poverty, urban policing and other topics relevant to cities and urban living.

Investing in Faculty: Faculty Success

Invested more than $1M in faculty development opportunities.

Continued the Department Head Leadership Program.

Completed the second year of UC Women Lead, a leadership development program designed for female faculty

and staff.

Increased Faculty Career Awards to acknowledge service and leadership excellence.

Expanded the Center for the Enhancement of Teaching & Learning’s efforts around course re-design, innovation,

and assessment.

Sponsored institutional memberships in a2ru, an organization to foster interdisciplinary connections to the arts in

research institutions, the National Humanities Alliance, a coalition of organizations advocating for the humanities

on Capitol Hill, and the National Center for Faculty Development and Diversity, a leading professional

development, training, and mentoring organization dedicated to supporting faculty in achieving career milestones.

Investing in Staff

Invested nearly $2M in hiring new staff in the following areas to support student services and success:

Academic Advising

Judicial Affairs

Counseling & Psychological Services (CAPS)

Financial Aid

International Affairs

eLearning (IT@UC)

LEVERAGING RESEARCH

The emphasis in the future must continue to focus on the integration of Pathways A&B and research with education

and community outreach.


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Pathway A – Traditionally funded and unfunded scholarship in the Science, Technology, Engineering, Math,

and Medicine (STEMM), Business, and Design disciplines

Pathway B – Research and scholarship in the Arts, Humanities and Social Sciences disciplines

Pathway C – Becoming a benchmark “Economically Engaged and Entrepreneurial University” is a priority

REIMAGINING THE STUDENT EXPERIENCE

Undergraduate Experience

Hired a recruiter for Baltimore/D.C. area to drive enrollment and institutional reach.

Increased underrepresented minority students by 4.5%; and out-of-state students by almost 1%.

Improved graduation rates from 65% to 66%, and retention rates are now at 88%.

Study Abroad participation has increased by 38% over the past three years.

Invested $1M to renovate space for Learning Commons in Langsam Library.

Increased co-op earnings to $57M, and expanded co-ops to A&S and DAAP.

Conducted reviews of Student Affairs and Career Services.

Graduate and Professional Student Support

International graduate enrollment now comprises 19.5% of the student body, with 48.2% out-of-

state.

Committed an additional $300k in permanent funding to the Yates Scholarship in order to bolster

recruitment efforts targeted at diverse, high-ability graduate students.

Invested $425k in permanent funds to launch the Provost Graduate Fellowships for

underrepresented doctoral students.

Increased graduate stipends in selected colleges.

EXCELLING IN E-LEARNING

Leadership in E-Learning

Invested $700k to enhance the university’s eLearning enterprise, and $1M in 504/508 compliance.

Purchased new digital tools, added new staff, instructional designers, equipment and software.

Increased the number of courses offered online to 22% over last year.

Awarded $75k to support the second cohort of the eLearning Backpack Project, which provides faculty a

“backpack” of technologies to complement tools and resources available in the Canopy eLearning

ecosystem.

BUILDING THE RESOURCE BASE

Fundraising

Scholarships

Endowed professorships & faculty support

Program and research support

Spend Management

Efficiency initiatives

Space management

Divestments

Partnerships

Alumni

UC Health & Children’s Hospital

City, Region and State


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OTHER UNIVERSITY HIGHLIGHTS

Some additional key successes in FY 2016 include:

UC enrollment totaled 44,251 students on all

campuses in fall semester 2015, the third year in a

row of record enrollments.

The first-year retention rate also hit a historic high point

at 88.3 percent for the 2014 Uptown Campus full-time

baccalaureate cohort. That's up 2.1 percent from last year,

up 3.8 percent in five years and nearing the target of 90

percent set for UC's bicentennial in 2019.

The good news on retention also extends into diversity.

Statistics show that when students of color enroll at the

university, it's very likely they'll stay. Here is the reported

first-year retention rates by race: 91.2 percent for Black

students, 89.7 percent for Asian students, 89.5 percent for

students of multiple ethnicities, 87.9 percent for White

students and 88 percent for Hispanic students.

Additionally, this class includes an overall 2.2 percent

increase in freshmen students of color for a total of 21.9

percent.

The 2015 fall semester freshman class on the Uptown

campus continued the standard of academic preparedness

with an average ACT score of 25.7. This also continues to

approach the target (27) set for UC’s bicentennial in 2019.

UC’s Carl H. Lindner College of Business climbed seven

spots in the 2017 U.S. News & World Report rankings. The

program is now ranked among the Top 35 MBA programs

offered by the nation’s public universities. UC’s MBA

program was also ranked in the top 10 for greatest

financial value upon graduation.

UC’s online MBA program ranks among the Top 35 fully-

online MBA programs in the U.S. News & World Report

rankings. Further, UC's online MBA program ranks No. 14

nationally and No. 28 in the world, based on the program's

learning environments, class sizes, tuition and fees,

faculty, delivery methods, international diversity, gender

composition and more. The objective of this annual ranking

is to identify the schools that best combine exceptional

quality with great ROI.

UC’s College of Nursing’s Master of Science in Nursing

(MSN) program came in at No. 28 in the 2017 U.S. News &

World Report ranking of the country’s top graduate nursing

schools. The college's graduate program was ranked No.

54 in 2015 and the jump to No. 28 this year was one of the

largest of any ranked program.

UC's College of Law is among the top 20 law schools in

the country in the prosecutors/public defenders category of

the National Jurist Magazine “Best Schools for Public

Service Careers” study.

Overall, UC's College of Law 2017 U.S. News and World

Report ranking stands at No. 60 nationally, a dramatic

advance of 22 places from its No. 82 rank in the 2016

guide.

The Be Well UC program was launched in August, 2015.

The mission of Be Well UC is to educate, support and

empower faculty and staff to make healthy lifestyle choices

while building an overall culture of health for our campus

and community.

UC conferred 6,445 degrees at spring

commencement in April 2016. This represented the

largest spring semester graduating class and

commencement ceremony in UC’s history.

UC made BestMedicalDegrees.com’s 2015 list of the top

45 online programs that offer the best value for a master’s

degree in health care administration. UC was No. 26 on

the list, which considered overall tuition cost followed by

accreditation, representative course offerings and length of

program.

The UC Foundation announced the conclusion of its

most successful Faculty & Staff fundraising campaign ever,

with more than 72 percent of University of Cincinnati full-

time employees, retirees and former employees giving a

combined $13.9M to the university. Total participation

increased 6 percent over the prior fiscal year and donors

increased their total giving by more than $71,000.

UC’s historic Nippert Stadium reopened on

September 5 to a record on-campus game

attendance following an $86M renovation.

More international students than ever continue to travel

to UC for their education. In 2015-16, nearly 3,400

students journeyed from overseas to study in the

university’s highly ranked programs. The record-breaking


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numbers of international students came from 114 different

countries.

UC ranks among the world’s top 165 research

universities, according to a recent ranking of universities.

The ranking by National Taiwan University (NTU) is based

on quality and quantity indicators in the performance of

scientific papers. In some areas, the university stands

even higher - No. 59 in the world in civil engineering, No.

99 in clinical medicine, No. 131 in life sciences, and No.

159 in mechanical engineering.

Morgens Hall, the university's grand "glass house,"

recently earned a American Institute of Architects (AIA) of

Ohio Award –– the state’s highest prize for design.

UC ranks 140th among institutions identified as “National

Universities”, and ranks 71st among public universities by

U.S. News and World Report. Additionally, UC is ranked

115th among the “Best Colleges for Veterans” for

participation in federal initiatives helping veterans and

active-duty service members pay for their degrees.

UC’s Campus Recreation Center was named to MSN’s

list of “America’s 11 Best College Gyms” in September

2015.

The undergraduate program at UC’s Carl H. Lindner

College of Business climbed 16 spots to No. 84 in the

country in the 2016 Bloomberg Businessweek Best

Undergraduate Business Schools ranking released in April

2016. The program is now ranked No. 41 among all

undergraduate business schools in the nation’s public

institutions.

UC was named one of the country’s best

institutions for undergraduate education for the 9th

straight year, according to The Princeton Review’s

2015 edition of “The Best 380 Colleges.”

The CARE Center and the Cincinnati Reds were the

recipients of the 2016 Award of Excellence in the

categories of Most Creative blood drive and Most

Productive blood drive, respectively, from America’s Blood

Centers (ABC).

Update on the Student Information System

Replacement Project:

The Catalyst project team continues to propel students into

UC’s third century with its implementation of the Catalyst

student information system, supported by Oracle’s

PeopleSoft Campus Solutions. As one of the largest

system implementations UC has ever had, the project has

impacted nearly 1,000 faculty and staff through online and

instructor-led training.

After rolling out the Radius admissions and recruiting tool in

May 2015, the team moved toward their second milestone

in October, launching class scheduling for Fall 2016, as

well as application management in Radius. Financial aid

went live in January 2016, providing a complete suite of

financial aid functionality that resides fully in Catalyst.

March 2016 marked the final rollout, with the deployment of

academic advising, records and enrollment, campus

community, student financials, service centers, and full

reporting and analytics functionality in the Catalyst

Reporting Tool (CaRT).

Additional releases including degree audit, billing and

records services are planned for Summer 2016, with

Catalyst fully launching in August for the start of fall

semester. The Catalyst student portal offers many benefits

and features, including:

a) 24/7 Availability: Students can now take care of their

student business any time of day. No blackout periods,

except during scheduled maintenance windows

b) Enrollment Shopping Cart: Students can add classes

they’re interested in to a shopping cart, helping them

better plan their schedules and expedite the registration

process.

c) Mobile Enablement: The Catalyst portal is responsive

and accessible through multiple devices.


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OPERATING CASH POLICY

The Operating Cash Policy, approved by the Board of

Trustees in November 2006, continues to increase UC’s

liquidity. The goal is to attain an average daily cash

balance of no less than 25% of annual operating budget

expenditures and transfers, as well as a minimum daily

cash balance of no less than 17% of annual operating

budget expenditures and transfers. Operating cash has

varied throughout the year and currently stands at a

balance of $568M as of March 2016. The reason for the

variability during the year was largely due to the retirement

of $104.0 million of callable debt during the year. Cash

balances regularly exceed the minimum daily target of

$188M. In accordance with policy, the cash position is

monitored by the Cash Committee on a periodic basis to

ensure that the required levels are achieved. In addition,

the cash status is reported to the Board of Trustees

quarterly and annually in the audited Financial Report.

STRUCTURAL DEFICIT POLICY

In November 2008, the Board of Trustees approved a policy

aimed at eliminating all over-drafted cash balances. This

policy identified specific measures to restore cash balances

including:

Utilizing a proactive budgeting process;

Requiring any new deficit funds be approved in

advance by the Vice President for Finance in

consultation with the appropriate unit Vice President;

Obtaining payback plans for funds that are currently in

a deficit position;

Reducing the scope, postponement or cancellation of

capital projects;

Focusing on receivables management.

Compliance with this policy is monitored on a regular basis

and is responsible for the continued reduction in over-

drafted cash balances.

FINANCIAL POLICIES

The Financial Policy Development Committee continues to

develop and implement institutional financial policies that

connect the university’s mission with individual conduct,

clarify institutional expectations, support compliance with

laws and regulations, mitigate institutional risk, and

enhance productivity, efficiency and cost containment in the

university’s operations. Draft policies are fully vetted

through the university’s decision-making and governance

structure to gain valuable feedback and heighten

awareness of fiscal stewardship and accountability. The

results have included continually improved internal controls

in addition to cost containment over a wide array of

university activities.

PERFORMANCE BASED BUDGETING

The university adopted a Performance Based Budgeting

(PBB) model in FY 2010, replacing the historical allocation

of resources for the undesignated general fund. The model

is resource and enrollment driven with incentives for both

growth and efficiencies. Each college or administrative unit

is assigned a mandatory budget threshold that is to be met

through growth, cost-saving measures, or some

combination of these two factors. The model allows for

college units to share in the growth resulting from

exceeding their established thresholds and building their

enrollments.

POLICIES AND PRINCIPLES GUIDING THE BUDGETING PROCESS

As part of the university’s strategic plan, UC continues to update policies designed to improve financial stability and business

practices across the university. The Operating Cash Policy and the Structural Deficit Policy as well as Performance Based

Budgeting continue to have the most pronounced impacts on improving the university’s financial strength. Excellent financial

management policies and oversight, prudent budgeting, cohesive leadership and strong student demand with increasing

student quality are factors cited by Standard & Poor’s and/or Moody’s as they reaffirmed the institution’s long-term bond

rating (AA-/Aa3 respectively) during FY 2016. In addition, the Ohio Department of Higher Educations’ Financial Health

Composite Score for UC for FY 2015 was 3.6 out of 5.

Excellent financial management policies and

oversight, prudent budgeting, cohesive

leadership and strong student demand with

increasing student quality are factors cited by

Standard & Poor’s and/or Moody’s as they

reaffirmed the institution’s long-term bond

rating (AA-/Aa3 respectively) during FY 2016.


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REVENUE SUMMARY

TUITION REVENUE

The State of Ohio biennial budget includes a tuition freeze

for in-state undergraduates, therefore, this budget

recommendation includes no tuition increases for both

resident and non-resident undergraduate students

including regional campuses in FY 2017. The same

applies to graduate, Law, Medicine, Pharmacy and all non-

resident students. (See fee schedules in Appendix 1.)

STATE SUPPORT

It is projected that FY 2017 State Share of Instruction (SSI)

university-wide will increase by approximately $10.3M over

the amount originally budgeted for FY 2016. This growth

can be attributed primarily to increased appropriations,

however increases in degrees awarded, enrollment, and

retention, have resulted in increased appropriations due to

the SSI formula. The state has increased its FY 2017

appropriations for public universities and their regional

campuses by 4% over FY 2016. State appropriations

(excluding capital appropriations) are anticipated to be

17% of UC’s total budget.

GOVERNMENT AND PRIVATE GRANTS AND

CONTRACTS

FY 2017 grants and contracts revenue has been budgeted

conservatively when comparing to projected FY 2016

activity. In FY 2016, research activity is anticipated to

modestly increase due to funding from a sponsor new to

UC, the Patient-Centered Outcomes Research Institute

(PCORI), an independent nonprofit, nongovernmental

organization that was authorized by Congress in 2010.

UC’s first year of funding from PCORI is likely to be near

$13.5M.

UC and its affiliates received approximately $396M in

research funding in FY 2015, with UC and Cincinnati

Children’s Hospital Medical Center showing little change

from FY 2015 funding levels. Federal and state budget

cuts have had a direct impact on the amount of research

performed at UC. Excluding its research affiliates, UC

received $182.9M in sponsored program awards in FY

2015.

A significant part of UC’s research funding comes from the

National Institutes of Health (NIH), the major supporter of

biomedical research. Overall, 88% of UC’s FY 2015

research dollars came from federal funding sources. UC’s

College of Medicine brought in $870M in research funding

in FY 2015.

ENDOWMENT INCOME

The university uses its endowment to support current

operations in a way that generates a predictable stream of

support, while maintaining the purchasing power of the

endowment funds adjusted for inflation. Based on market

values at the end of FY 2015, the UC endowment is the

74th largest of 828 endowments of U.S. and Canadian

public and private institutions of higher education surveyed

by the NACUBO-Commonfund Study of Endowments. As

of March 31, 2016, the market value of the endowment

was $1.152B, down 4.08% since June 30, 2015. As a

result, the FY 2017 current funds endowment income has

been budgeted to decline $1.6M.

AUXILIARY ENTERPRISES

The university’s main auxiliary enterprises include Campus

Services and Athletics. Campus Services manages

university activities related to Parking, Housing & Food

Services, Retail Services, MainStreet & Campus

Recreation Operations, Kingsgate Conference Center, and

Conference & Event Services. Campus Services

continues to exhibit sound financial management while

providing the services students expect for an enjoyable

campus experience. Campus Services auxiliaries have

been able to benefit from increased enrollments which has

enabled continuous improvements in quality while also

controlling expenses through ongoing implementation of

cost containment measures. The cycle of revenue growth

combined with cost containment as well as a service focus

is expected to continue into FY 2017 when Campus

Services again expects operational results to be favorable.

Athletics experienced another successful year in FY 2016

both on and off the playing field. UC Football and Men’s

Basketball had especially notable seasons. Academically,

nearly 65% of UC athletes had a 3.0 or better GPA for the

fall 2015 semester, up from 63% in autumn 2014. While

the fiscal outcomes of college athletics continue to be

challenging, under the continued leadership and energy of

Athletic Director Mike Bohn, UC Athletics continues to

explore opportunities for revenue growth and cost

containment while striving to be the “Class of the League”.

TOTAL CURRENT FUNDS BUDGET SUMMARY


16

Undesignated

General Funds

Uptown

Campus

Undesignated

General Funds

Regionals

Auxiliary

Enterprises

Designated

General Funds

Restricted

Funds

Total

Current

Funds

RESOURCES

Gross Tuition, Fee and Other Student

Charges460,027$ 45,815$ 14,628$ 34,510$ -$ 554,980$

Less Scholarships and Fellowships (75,290) (2,818) - - - (78,108)

Net Tuition, Fee and Other Student

Charges384,738$ 42,996$ 14,628$ 34,510$ -$ 476,872$

State Appropriations (State Share of

Instruction)186,685$ 19,293$ -$ -$ 8,784$ 214,762$

Other State Appropriations (CCP) - 1,253 - - - 1,253

Govt. and Private Grants and Contracts 14,309 29 - 15,404 186,625 216,367

Private Gifts - - 4,034 570 91,571 96,174

Endowment Income 956 - - 2,769 50,146 53,872

Sales and Service 10 20 - 60,143 - 60,173

Temporary Investments 2,270 - - - - 2,270

Other Sources 890 61 - 11,755 754 13,460

Auxiliary Enterprises - - 118,509 - - 118,509

Total Resources 589,858$ 63,653$ 137,171$ 125,151$ 337,880$ 1,253,712$

EXPENDITURES

Educational and General

Instructional and General 233,144$ 36,734$ -$ 14,945$ 53,256$ 338,079$

Separately Budgeted Research 12,346 - - 14,312 151,452 178,110

Public Service 893 75 - 50,508 17,675 69,151

Academic Support 85,004 4,668 - 16,619 9,766 116,056

Student Services 23,479 5,877 - 18,890 3,278 51,524

Institutional Support 58,859 10,302 - 32,314 477 101,952

Operation and Maintenance of Plant 53,944 4,697 - (8,058) 159 50,743

Budget Cut Reserve (2,803) - - - - (2,803)

Scholarships and Fellowships - - 1,758 1,111 59,856 62,725

Future Yrs Reallocation Reserve 6,131 - - - - 6,131

Total Educational and General 470,996$ 62,352$ 1,758$ 140,641$ 295,919$ 971,667$

Auxilliary Enterprises -$ -$ 111,076$ -$ -$ 111,076$

Mandatory Transfers

Loan Fund Matching - - - - - -

Debt Service 25,467 - 28,868 24,876 - 79,210

Nonmandatory Transfers

Subsidies to Non-Instructional Units 16,294 264 (21,771) 300 - (4,914)

Plant Funds 15,665 1,327 10,312 - - 27,303

Designated 54,525 - - (54,525) - -

Other (1,089) (290) 6,951 9,425 13,568 28,565

Claims on Operations Repayment 8,000 - - (8,000) - -

Total Net Transfers 118,862$ 1,300$ 135,435$ (27,923)$ 13,568$ 241,240$

Total Expenditures and Transfers 589,858$ 63,653$ 137,193$ 112,718$ 309,487$ 1,212,907$

Net Increase (Decrease) In Fund

Balance-$ -$ (22)$ 12,433$ 28,393$ 40,805$

FISCAL YEAR 2016-2017

CURRENT FUNDS BUDGET SUMMARY

(IN THOUSANDS)


17

FY 2016

Budget

FY 2017

Budget Variance

Percent

Change

RESOURCES

Gross Tuition, Fee and Other Student Charges 534,085$ 554,980$ 20,895$ 3.9%

Less Scholarships and Fellowships (71,602) (78,108) (6,506) 9.1%

Net Tuition, Fee and Other Student Charges 462,483$ 476,872$ 14,389$ 3.1%

State Appropriations (State Share of Instruction) 204,371$ 214,762$ 10,391$ 5.1%

Other State Appropriations (CCP) -$ 1,253$ 1,253$

Govt. and Private Grants and Contracts 210,697 216,367 5,670 2.7%

Private Gifts 53,942 96,174 42,233 78.3%

Endowment Income 55,552 53,872 (1,680) -3.0%

Sales and Service 64,080 60,173 (3,907) -6.1%

Temporary Investments 2,270 2,270 - 0.0%

Other Sources 15,123 13,460 (1,663) -11.0%

Auxiliary Enterprises 108,006 118,509 10,503 9.7%

Total Resources 1,176,524$ 1,253,712$ 77,189$ 6.6%

EXPENDITURES


Instructional and General 310,549$ 338,079$ 27,531$ 8.9%

Separately Budgeted Research 178,082 178,110 28 0.0%

Public Service 62,293 69,151 6,859 11.0%

Academic Support 119,619 116,056 (3,563) -3.0%

Student Services 54,351 51,524 (2,828) -5.2%

Institutional Support 94,536 101,952 7,416 7.8%

Operation and Maintenance of Plant 55,287 50,743 (4,544) -8.2%

Budget Cut Reserve - (2,803) (2,803)

Scholarships and Fellowships 63,289 62,725 (565) -0.9%

Future Yrs Reallocation Reserve 6,688 6,131 (558) -8.3%

Total Educational and General 944,693$ 971,667$ 26,976$ 2.9%

Auxiliary Enterprises 104,303$ 111,076$ 6,773$ 6.5%

Mandatory Transfers

Loan Fund Matching - - -

Debt Service 96,536 79,210 (17,326) -17.9%


Subsidies to Non-Instructional Units (323) (4,914) (4,591)

Plant Funds 13,248 27,303 14,055 106.1%

Designated (0) - 0

Other 11,841 28,565 16,724 141.2%

Claims on Operations Repayment - - -

Total Net Transfers 225,605$ 241,240$ 15,635$ 6.9%

Total Expenditures and Transfers 1,170,299$ 1,212,907$ 42,611$ 3.6%

Net Increase (Decrease) In Fund Balance 6,223$ 40,805$

SUMMARY OF BUDGETED RESOURCES AND EXPENDITURES

TOTAL UNIVERSITY

(IN THOUSANDS)


18

EXPENDITURES BY FUNCTION


TOTAL UNIVERSITY

RESOURCES BY SOURCE

Instructional & General28%

Separately Budgeted Research

15%

Public Service6%

Auxiliary Enterprises

8%

Academic Support10%

Student Services4%

Institutional Support8%

Operation & Maintenance of Plant

4%

Scholarships & Fellowships

5%

Mandatory Transfers

8%


3%

Net Tuition, Fees & Other Student Charges

38%

State Appropriations17%

Govt. & Private Grants & Contracts

17%

Other Resources18%

Auxiliary Enterprises10%


19

The Uptown campus budget for FY 2017 is

presented in the tables on the following pages. It

includes the following assumptions about tuition,

subsidies and expenses.

Tuition

The final State of Ohio biennial budget includes a

tuition freeze for in-state undergraduates, therefore

the following recommendation is being submitted to

the Board of Trustees to be effective during the

2016-17 academic year:

No increase to undergraduate tuition for both

resident and non-resident students on the

Uptown campus.

No increase to undergraduate tuition for both

resident and non-resident students on the UC

Blue Ash and UC Clermont campuses.

No increase to graduate, Law, Medicine MD, or

Pharmacy PharmD tuition for both resident and

non-resident students.

In the current year, work on Performance Based

Budgeting is ongoing through fiscal year-end. It is

estimated that final FY 2016 results will include

approximately $6.6M in tuition growth which will be

split between the colleges and the Provost. This

growth was estimated in February 2016 and

included in the budget, resulting in tuition budget

variance shown on the report of $17.9M. Due to the

timing of year-end entries, this variance also

includes tuition growth from FY 2015. In aggregate,

the tuition growth is the result of continued

increases in enrollment and student retention.

The FY 2017 tuition budget assumes flat enrollment

from FY 2016 to FY 2017. This allows tuition growth

to be tracked in Performance Based Budgeting and

to be split as agreed to help offset budget

reallocations/thresholds or provide budget to fund

growth and priorities for both the colleges and the

Provost. In FY 2017, a $2.8M (1%) budget

reallocation for the Uptown campus is necessary.

State Share of Instruction (SSI)

Funding from the State of Ohio is closely tied to

student population and mix as well as success

factors. Allocations of funding are based on

performance metrics such as course completions

instead of headcount enrollment alone. Degree

completions are also an important metric in the

determination of over 50% of SSI funding. There

are also incentives for course completions in

science, technology, engineering, mathematics and

medicine (STEMM) fields.

FY 2017 SSI for the Uptown Campus is projected to

be $186.6M, an increase of approximately $8.8M

over the original FY 2016 budgeted allocation. This

increase is largely due to an increase to the

statewide SSI appropriation of 4%.

UNDESIGNATED GENERAL FUNDS

UPTOWN CAMPUS OVERVIEW

This section describes income and expense budgets relative to UC’s Uptown campus. The main source of

funding for the Uptown campus is also referred to as the general fund and/or the undesignated fund. Nearly

every unit on campus has a general fund expense budget of some amount. Income streams to the general fund

are expected to total approximately $589M (net of scholarships) in FY 2017 with the largest revenue sources

consisting of student tuition and fees and support from the state of Ohio through the Department of Higher

Education (ODHE).

UPTOWN CAMPUS BUDGET

The FY 2016 tuition budget assumes flat enrollment from FY 2016 to FY 2017.

This allows enrollment growth to be tracked in Performance Based Budgeting and

to be split as agreed to help offset budget reallocations/thresholds or provide

budget to fund growth and priorities for both the colleges and the Provost.


20

FY 2017 Salary Increases by Employee Group

AFSCME – 2% increase

AAUP – currently in negotiations

AAUP Promotions, Tenure, & Article 15 Adjustments

SEIU – 1.5% increase

IUOE – 1.5% increase

Unrepresented – 2% increase

Univ. Law Enforcement Officers (ULEO), Security Officers, Dispatchers – 2% increase

Sergeants — Increase to minimum of 8% over highest ULEO

Lieutenants — Increase to minimum of 6% over highest Sergeant

University Graduate Assistants & Other Students – 2% increase

UPTOWN CAMPUS TOTAL BUDGET SUMMARY In Thousands

Revenue $7,660

Gross Tuition Inflation 0

Increase in State Share of Instruction 7,660

Mandatory Incremental Expenses (7,963)

Moves / Wayfinding (1,000)

Roof Replacements (250)

Capital Investment Fund: Renovations (1,500)

Pharmacy Building Reno. – HPB (500)

UCIT—Student Bundle Rates (214)

UC Foundation Funding Model (1,900)

IT—504/508 Accessibility & Compliance (1,349)

Institutional Initiatives (1,250)

Strategic Initiatives: (3,000)

Structural Deficit Payback—Internal Borrowing (500)

Research Deficit Funding (1,500)

Core System Funding (SIS) (1,000)

Subtotal (3,303)

Decrease in Reserve for Future Years’ Budget Reallocations 500

TOTAL BUDGET (2,803)

1% Budget Reallocation Required to Balance Budget1 (2,803)

EXPENSES—Salaries and Benefits

During FY 2017 budget discussions, the decision

was made to fund salary increases at the individual

unit/department level rather than provide new funds

in the budget process. Consequently, there are no

salary/benefit inflation dollars listed below. A 2%

salary increase is planned in FY 2017 for

unrepresented staff. Other employee groups will

receive salary increases as negotiated by their

respective unions as noted here.

EXPENSES—Operating

Increases for FY 2017 operating expenses are shown below. Additional descriptions of each new expense

budget supplement can be seen on the opposite page.

As UC enters FY 2017, it will continue to face

funding challenges linked to economic and political

pressures outside of the university’s control

including issues such as college readiness,

demands to keep tuition affordable, unfunded

mandates at the state and federal level, and

changes in financial aid eligibility and funding. UC

will meet these goals and challenges with a

continued emphasis on greater efficiency while

maintaining a strong campus commitment to

excellence, innovation, and the goals of Creating

Our Third Century.

1The 1% budget reallocation will be distributed to all colleges and units.


21

Uptown Campus Mandatory Incremental Expenses: Moves / Wayfinding—$1,000,000 Additional funding necessary due to complexity and number of offices / facilities being moved. Roof Replacements—$250,000 Debt service for roof replacements. Funding of $500,000 in FY 2009, then $250,000 each year in FY 2010 through FY 2027. Capital Investment Fund: Renovations —$1,500,000 Funding increase for basic renovation projects that are not financed with debt of $1.5M in FY 2017 and FY 2018 and $.5M in FY 2019. These projects were historically financed by the State, but this funding was removed in FY 2013, requiring the use of university general funds to complete the projects. Pharmacy Building Renovation (HPB) — $500,000 Annual debt service support for the HPB building renovation project through FY 2018.

UCIT—Student Bundle Rates — $214,279 Incremental funding required to fulfill transfer obligations from the general fund to UCit. This is necessary due to the increase in the UCit bundled rate. UC Foundation Funding Model — $1,900,000 Establish permanent funding from the University to support advancement. $1.9M additional also being planned for FY 2018 and $5.2M in FY 2019. IT 504/508 Accessibility & Compliance — $1,348,814 This represents costs related to Sections 504 and 508 amendments to the Rehabilitation Act of 1973, which requires Federal agencies to make their electronic and information technology accessible to people with disabilities. Institutional Initiatives — $1,250,000 This is an estimate of incremental requests from departments that are not known at this time and is based on historical requests received/approved as part of the budget process.

Uptown Campus Strategic Initiatives: Structural Deficit Payback – Internal Borrowing—$500,000 Funding increase required to pay down internal borrowing deficits. This addition results in total budget for this purpose of $8.0M. Research Deficit Funding—$1,500,000 Funding required to pay expenses associated MSB/Care/UC Reading debt service, utilities, and facilities.

Core Systems Funding—$1,000,000 These incremental dollars are necessary to support the ongoing operation of the Catalyst Student Information System that will be fully operational in 2017.


22

FY 2016

Budget

FY 2017

Budget Variance

Percent

Change

RESOURCES

Gross Tuition, Fee and Other Student Charges* 442,066$ 460,027$ 17,961$ 4.1%

Less Scholarships and Fellowships (70,446) (75,290) (4,843) 6.9%

Net Tuition, Fee and Other Student Charges 371,620$ 384,738$ 13,118$ 3.5%

State Appropriations (State Share) 177,808$ 186,685$ 8,876$ 5.0%

Govt and Private Grants and Contracts 14,309 14,309 - 0.0%

Private Gifts - - - -

Endowment Income 956 956 - 0.0%

Sales and Service 10 10 - 0.0%

Temporary Investments 2,270 2,270 - 0.0%

Other Sources 890 890 - 0.0%

Total Resources 567,864$ 589,858$ 21,994$ 3.9%

EXPENDITURES



Separately Budgeted Research 13,786 12,346 (1,440) -10.4%

Public Services 927 893 (34) -3.7%

Academic Support 85,031 85,004 (27) 0.0%

Student Services 22,324 23,479 1,155 5.2%


Operation and Maintenance of Plant 53,513 53,944 431 0.8%

Budget Cut Reserve - (2,803) (2,803) -

Future Yrs Reallocation Reserve 6,688 6,131 (558) -8.3%


Mandatory Transfers

Debt Service 30,221$ 25,467$ (4,754)$ -15.7%


Subsidies to Non-Instructional Units 16,294 16,294 - 0.0%

Plant Funds 2,160 15,665 13,504 625.1%

Designated 56,697 54,525 (2,171) -3.8%

Claims On Operations Repayment 7,500 8,000 500 6.7%

Other (1,921) (1,089) 832 43.3%


Total Expenditures and Transfers 567,864$ 589,858$ 21,995$ 3.9%

Net Increase (Decrease) In Fund Balance - -


UPTOWN CAMPUS

(IN THOUSANDS)

* Note: The Uptown campus assumes flat enrollment in FY 2017. Due to the timing of budget increases, the variance in

the Gross Tuition line above represents increased enrollment and retention in FY 2015 and 2016.


23

UPTOWN CAMPUS GENERAL FUNDS


EXPENDITURES BY FUNCTION

RESOURCES BY SOURCE

Instructional & General40%

Separately Budgeted Research

2%Academic Support15%

Institutional Support10%

Student Services4%

Operation & Maintenance of Plant

9%

Public Service0%

Mandatory Transfers4%

Nonmandatory Transfers16%

Net Tuition, Fees & Other Student Charges

65%

Other Resources1%

State Appropriations32%

Govt. & Private Grants & Contracts

2%


24

Undesignated General Funds

Uptown Campus

Performance-Based Budget Report

(In Thousands)

FY 2016

BoT

Approved

Budget

(July 1)

FY 2016

Revised

Budget

(Feb. 29)

FY 2017

EstimateVariance

Percent

Change

RESOURCES

Undergraduate

Tuition (Generated by Home College) 241,391$ 251,038$ 251,038$ $ - 0.0%

Adjustment for Majors Instructed by Another College (45,247) (44,497) (45,840) (1,343) 3.0%

Adjustment for Other Majors Instructed 45,247 44,497 45,840 1,343 3.0%

Subtotal : Tuition Attributed to College 241,391$ 251,038$ 251,038$ -$ 0.0%

General Fees (Generated by Home College) 17,556$ 17,556$ 17,556$ -$ 0.0%

State Share of Instruction (Generated by Home College) 82,073 82,634 86,170 3,536$ 4.3%

Unit Scholarships & Fellowships (2,298) (2,581) (2,581) -$ 0.0%

University Scholarships & Fellowships (21,393) (19,353) (19,353) -$ 0.0%

Net Attributable Resources 317,329$ 329,296$ 332,831$ 3,536$ 1.1%

Graduate/Professional

Tuition (Generated by Home College) 167,414$ 175,410$ 175,410$ $ - 0.0%

Adjustment for Majors Instructed by Another College (1,629) (1,609) (2,158) $ (549) 34.1%

Adjustment for Other Majors Instructed 1,629 1,609 2,158 $ 549 34.1%

Subtotal : Tuition Attributed to College 167,414$ 175,410$ 175,410$ -$ 0.0%

General Fees (Generated by Home College) 7,502$ 7,502$ 7,502$ -$ 0.0%

State Share of Instruction (Generated by Home College) 95,735 96,390 100,514 4,124$ 4.3%

Unit Scholarships & Fellowships (44,644) (48,054) (48,054) -$ 0.0%

University Scholarships & Fellowships (1,727) (4,792) (4,792) -$ 0.0%

Net Attributable Resources 224,280$ 226,455$ 230,580$ 4,124$ 1.8%

Adult & Continuing Ed. (Tuition Only) 3,950$ 4,267$ 4,267$ -$ 0.0%

Adult & Continuing Ed. (Scholarships Only) (365) (523) (523) -$ 0.0%

Adult & Continuing Ed. (Gen. Fees Only) 340 340 340 -$ 0.0%

Sponsored Revenue 14,309 14,309 14,309 -$ 0.0%

Other Revenue 9,962 9,962 9,962 -$ 0.0%

Total Resources 569,806$ 584,107$ 591,767$ 7,660$ 1.3%

EXPENDITURES

Direct

Academic Support 32,662$ 39,820$ 39,820$ -$ 0.0%

Institutional Support 3,051 89 89 -$ 0.0%

Instruction 144,878 150,489 150,489 -$ 0.0%

Public Service 362 6 6 -$ 0.0%

Research 6,993 6,907 6,907 -$ 0.0%

Student Services 1,659 1,453 1,453 -$ 0.0%

Unassigned - - - -$

Total Direct Expenditures 189,607$ 198,763$ 198,763$ -$ 0.0%

Base Net Revenue 380,199$ 385,343$ 393,003$ 7,660$ 2.0%

Direct Threshold Share -$ -$ (1,662)$ (1,662)$

Base Net Revenue Target 380,199$ 385,343$ 394,666$ 9,322$ 2.4%

Indirect

Academic Support 49,421$ 49,585$ 49,585$ -$ 0.0%

Institutional Support 52,638 56,808 58,708 1,900$ 3.3%

Instruction 72,504 77,580 77,580 -$ 0.0%

Operations Maintenance 53,464 53,708 53,708 -$ 0.0%

Public Service 920 888 888 -$ 0.0%

Research 6,765 6,765 6,765 -$ 0.0%

Student Services 21,095 21,916 21,916 -$ 0.0%

Unassigned 123,392 118,094 126,657 8,563$ 7.3%

Total Indirect Expenditures 380,199$ 385,343$ 395,807$ 10,463$ 2.7%

Indirect Threshold Share -$ -$ (1,141)$ (1,141)$

Indirect Expenditures Target 380,199$ 385,343$ 394,666$ 9,322$ 2.4%

Total Expenditures 569,806$ 584,107$ 594,570$ 10,463$ 1.8%

Total University Threshold -$ -$ (2,803)$ (2,803)$

Net Profit/(Loss) Target -$ -$ -$ -$


25

The FY 2017 budget includes the following assumptions:

a) State-wide demographics and enrollment uncertainty

continue to present challenges as in previous years. The

tuition revenue budget for UC Blue Ash College (UCBA)

assumes flat enrollments for FY 2017. Maintaining or

increasing enrollment is particularly a challenge when the

college has been successful in advancing students

academically to transfer to the UC Uptown campus, and

when attrition continues to present challenges. The 6-for-5

summer school promotional program will continue with

students taking 6 credits but only paying for 5 in order to

incentivize and increase enrollment. This program was

developed in response to the desire to continue to keep

cost of attendance as low as possible in accordance with

mandates from the State. Additionally, a tuition scholarship

raffle will continue for students who register during priority

registration, rather than later, as is often the case for

regional campus students. Lastly, UCBA is offering

incentives for students to attend early orientation.

b) The state appropriations (State Share of Instruction

(SSI)) revenue budget includes an increase of 2% over FY

2016 actuals. This assumption is based on the overall

increase in the total statewide appropriation of 4%, but also

factors in recent enrollment and degrees awarded

fluctuations.

c) The other state appropriations revenue budget

represents the initial budget including revenue generated by

the new College Credit Plus program. The budget figure

represents an expectation of flat enrollments in this program

from 2016 levels. This program allows high school students

to earn both high school and college credit for certain

courses taken during high school at a very low cost to them.

This revenue is also included in the tuition and scholarships

categories.

d) Declines in revenue budgets from sources other than

tuition and state appropriations represent both anticipated

changes to the revenue streams as well as deliberate

changes to policies that affect facility rentals.

e) Relative to spending, FY 2017 is expected to be a year of

continued efficiency, conservation, streamlining, and

improvement. UCBA is planning to remain fiscally

conservative to focus resources on student success, while

still saving funds for the new academic building and

deferred maintenance projects. The college will be

reducing expenditures where possible while still providing

its hallmark high quality education.

f) Additionally, approximately $1.8 million has been

budgeted to be transferred to reserves and plant funds.

INITIATIVES

UCBA continues to focus its collective attention on student

success. As such, in FY 2017 UCBA will make strategic

decisions to enhance the student experience, increase the

collaboration between faculty and staff, and plan for the

future as follows:

Facilitate student success: Over the last several years,

UCBA has built a culture of student-centeredness, with

student success as the focus. UCBA is working to structure

student experiences here to maximize student success.

UCBA’s tactics to increase student success includes the

College Program for Academic Success (CPAS), early

registration encouragement, mandatory orientation

attendance, student success workshops and webinars, high

school outreach/partnerships, CYC/UCBA mentoring

initiatives, leadership institute, major mentors, peer

mentors, and more. Everything done at UCBA has student

success in mind. The college plans to continue to further

foster this culture of student success with its tested formula

of first-class instruction delivered by exceptional teachers,

excellent student support services such as one-on-one

tutoring, student learning labs and a friendly and welcoming

environment to provide an extraordinary learning

environment.

Fund-raise aggressively: In FY 2017, UCBA will

construct a new classroom building scheduled to be

completed in June 2017. Along with the beautiful building

comes a price ($6.3 million) that is being paid for 100% by

the college. Costs will be subsidized by fundraising, which

will hopefully include naming rights to the building and

named classrooms. The college is also cultivating

corporate donors and increasing interactions with UCBA

alumni to help subsidize the upcoming renovation of the

second and third floors of Muntz Hall, upgrades of

equipment/technology across the college, and funding of

student scholarships. UCBA’s grant writer will continue to

seek and land external funding for college priorities.

Plan strategically: UCBA is engaged in extensive

strategic planning for the college’s future. The strategic

planning committee has engaged many constituents in data


REGIONAL CAMPUSES

UC BLUE ASH

HIGHLIGHTS


26

gathering and now are working through the themes, goals,

objectives, action steps, persons responsible, and

deadlines. There is great agreement and much excitement

about the direction and potential of the college’s future.

Along with the strategic planning exercise, UCBA is also

beginning to prepare for the college’s re-accreditation with

the Higher Learning Commission in 2018-19. While the re-

accreditation is not due for several years, the college is

going through a pre-planning and self-assessment process

to ensure maximum operation in order to exceed HLC

guidelines.

Maintain focus on the mission of higher education:

Students are the center of the mission of UC Blue Ash

College. The college is proud of its small course sizes and

student-centered education on a beautiful park-like campus

and is focused on increasing graduation, retention, and

student persistence rates while maintaining steady

enrollments or minimal enrollment growth (to account for

the constant transitions to Clifton and elsewhere).

PHYSICAL PLANT CONSTRAINTS AND

REQUIREMENTS

Enhance the student experience: First impressions

and initial interactions with students can help to establish a

successful, strong start and also provide a lasting

impression of the college. UCBA is beginning the process

of improving students’ impression by planning the

renovation of Muntz Hall. This multi-phase project will

launch in 2017 when the new building is completed. The

new building’s construction is underway and is expected to

reach completion in June 2017.

UCBA also continues to invest in upgrading academic

information technology equipment in smart classrooms to

reach a more uniform and higher standard for the

incorporation of technology in excellent teaching and

learning.

Over the next several years, UCBA will be focused on

reducing deferred maintenance on buildings and

equipment. As mentioned, the college is constructing a

new building and planning a many year, massive

renovation project in Muntz.

In addition, there will be several smaller minor renovation

projects.

LONG-TERM OUTLOOK AND GOALS

Grow Distance Learning Presence: The college

launched its first fully online bachelor’s degree in fall 2016.

With Pearson’s marketing and recruitment tactics, and a

common 16 month decision-making process of Allied

Health prospects, UCBA expects enrollments to ramp up

considerably in FY 2017 and reach more than 100 students

(up from 16 at launch). With the national presence of this

online degree, the college expects programs such as this

to help stabilize enrollments. UCBA will be slowly growing

online course availability (with high quality training, design,

and execution), along with possibly proposing other online

degrees to meet market demand.

Reap Benefits of Reverse Transfer Policy: UCBA will

begin to reap the benefits of providing associate degrees to

students who have successfully completed UCBA’s

curriculum after transitioning to Clifton in the coming fiscal

years. UCBA has already seen several hundred more

degrees awarded annually (200-300/year).


27


a) The tuition revenue budget includes a 2.5% increase

over FY 2016 actuals, reversing a five year declining trend.

This is based on projections including more aggressive

recruiting plans, a stabilizing local unemployment rate,

positive spring enrollment results, and strong early

applications data for fall 2016. Further, the tuition budget

assumes a 3% growth in student enrollments and flat inter-

campus revenue (Uptown and Blue Ash students enrolling

in Clermont courses).

b) The state appropriations (State Share of Instruction

(SSI)) revenue budget includes an increase of 2% over FY

2016 actuals. This assumption is based on the overall

increase in the total statewide appropriation of 4%, but also

factors in recent year enrollment declines.

c) The other state appropriations revenue budget

represents the initial budget including revenue generated

by the new College Credit Plus program. The budget

figure represents an expectation of flat enrollments in this

program from 2016 levels. This program allows high

school students to earn both high school and college credit

for certain courses taken during high school at a very low

cost to them. This revenue is also included in the tuition

and scholarships categories.

d) The expenditures budget includes allowances for an

AAUP pay increase of approximately $575 thousand

including benefits and staff increases totaling nearly $100

thousand; savings of approximately $480 thousand as a

result of changes to university benefit rates; an increase of

approximately $515 thousand to total overhead payments

to the Uptown general fund; allowances for increased costs

related to adjunct instructors teaching online courses for

which there is an increasing demand; and cost savings of

$100 thousand will be realized in the area of food service

through the elimination of the annual subsidy, due to a

change in vendors.

e) Staffing levels are relatively stable, with both staff and

full-time faculty levels reduced by one FTE each.

f) Approximately $800k has been budgeted to be

transferred from reserves to support operations.

INITIATIVES

Increase recruiting efforts, including improved

communications with recruits, and improved data

collection efforts.

Continued promotion of merit, adult, and athletic

scholarships, with additional focus on gifts and alumni

involvement.

Restructured advising organization, hiring a new

director and changing reporting lines and organization.

Implement “early warning” tracking systems to target

at risk students.

Expand online courses, certificates, and degrees.

PHYSICAL PLANT CONSTRAINTS AND

REQUIREMENTS

Due to enrollment declines over the past five years, and

the continued lease of space at UC East (the old Ford

plant offices), space per student is at an all-time high. A

full audit of building infrastructure was conducted in FY

2014, which outlined priorities for necessary replacement

and upgrades to HVAC systems, elevators, roofs, etc.

After additional study and planning, the college received

Board of Trustee approval to begin a major upgrade in FY

2016. Substantial spending will begin in FY 2017, with

approximately $2.3 million planned (beyond operations) in

local funds. Additionally, $1.75 million in state funds,

already in hand, will partially fund the first phase of the

project.


UC Clermont expects student enrollment to return to

moderate growth in the next few years. As the college

adjusts to what may be a “new normal” for enrollment,

support will be needed for future tuition increases (as

allowed by the State) – with the goal of tuition parity with

UC Blue Ash.

UC Clermont’s continued goal is to grow enrollment

moderately and reverse the decline and dependence on

macroeconomic factors. A continuing focus on academic

programs aimed at employed working adults and building

relationships with local businesses will remain key areas of

focus. Additional associate degree programs with an

emphasis on 2+2 programs with Uptown campus colleges,

certificates (some fully online), exploration of additional

regional college-based and hosted baccalaureate

programs, and associate degree completer programs will

also be emphasized.

UC CLERMONT

HIGHLIGHTS


28

FY 2016

Budget

FY 2017

Budget Variance

Percent

Change

RESOURCES

Gross Tuition, Fee and Other Student Charges 27,653$ 26,200$ (1,454)$ -5.3%

Less Scholarships and Fellowships (422) (959) (538) 127.5%

Net Tuition, Fee and Other Student Charges 27,232$ 25,241$ (1,991)$ -7.3%

State Appropriations (State Share) 10,134 11,034 900 8.9%

Other State Appropriations (CCP) - 272 272

Govt and Private Grants and Contracts - - -

Private Gifts - - -

Endowment Income - - -

Sales and Service 35 20 (15) -43.1%

Temporary Investments - - -

Other Sources 41 15 (27) -64.1%

Total Resources 37,443$ 36,582$ (861)$ -2.3%

EXPENDITURES


Instructional and General 21,993$ 21,728 (265)$ -1.2%

Separately Budgeted Research - - -

Public Services - - -

Academic Support 3,374 2,759 (615) -18.2%

Student Services 3,239 3,005 (234) -7.2%

Institutional Support 4,409 4,670 262 5.9%

Operation and Maintenance of Plant 3,210 2,399 (812) -25.3%

Total Educational and General 36,226$ 34,561$ (1,665)$ -4.6%

Mandatory Transfers

Loan Fund Matching -$ -$ -$

Debt Service


Subsidies to Non-Instructional Units 174 174 - 0.0%

Plant Funds 343 1,327 984 286.9%

Other 700 520 (180) -25.7%

Total Net Transfers 1,217$ 2,021$ 804$ 66.1%

Total Expenditures and Transfers 37,443$ 36,582$ (861)$ -2.3%

Net Increase (Decrease) In Fund Balance (0)$ 0$


REGIONAL CAMPUSES

UC BLUE ASH COLLEGE

(IN THOUSANDS)


29

FY 2016

Budget

FY 2017

Budget Variance

Percent

Change

RESOURCES

Gross Tuition, Fee and Other Student Charges* 17,436$ 19,615$ 2,179$ 12.5%

Less Scholarships and Fellowships (734) (1,859) (1,125) 153.3%

Net Tuition, Fee and Other Student Charges 16,702 17,756 1,054 6.3%

State Appropriations (State Share) 7,620 8,259 639 8.4%

Other State Appropriations (CCP) - 981 981

Govt and Private Grants and Contracts 29 29 - 0.0%

Private Gifts - - -

Endowment Income - - -

Sales and Service - - -


Other Sources 45 46 1 2.6%

Total Resources 24,395$ 27,071$ 2,676$ 11.0%

EXPENDITURES



Separately Budgeted Research - - -

Public Services 7 75 67 908.6%

Academic Support 1,912 1,909 (3) -0.2%

Student Services 3,155 2,872 (285) -9.0%

Institutional Support 5,033 5,632 598 11.9%

Operation and Maintenance of Plant 2,267 2,299 31 1.4%


Mandatory Transfers

Loan Fund Matching -$ -$ -$

Debt Service


Subsidies to Non-Instructional Units 85 90 5 6.3%

Plant Funds - - -

Other (1,850) (810) 1,040 -56.2%

Total Net Transfers (1,765)$ (720)$ 1,045$ -59.2%


Net Increase (Decrease) In Fund Balance (0)$ 0$


REGIONAL CAMPUSES

UC CLERMONT COLLEGE

(IN THOUSANDS)


30

AUXILIARY OPERATIONS

AUXILIARY OVERVIEW

Auxiliary enterprises exist to furnish a service to students, faculty or staff and charge a fee directly related to, but not

necessarily equal to, the cost of the service. The distinguishing characteristic of an auxiliary enterprise is that it is managed

essentially as, and is intended to be, a self-supporting activity. The state of Ohio specifically identifies the following auxiliaries

at UC: Residence & Dining Halls, Intercollegiate Athletics, Student Unions, Bookstores, Parking Lots & Garages, Kingsgate

Conference Center, the Campus Recreation Center, Faculty Club and the Fifth Third Arena at the Myrl H. Shoemaker Center.

HIGHLIGHTS


a) Revenue from student meals is budgeted to increase

$2.1M due to a 2% increase in meal plan fees, and the

increase of on-campus students with the opening of Scioto

Hall. Housing revenue is budgeted to increase $6.4M due

to the opening of Scioto Hall, additional block leases, and a

2% increase to room fees. The impact of these fee

increases to the student can be seen in Appendix 1.

b) Contract revenue is projected to increase due to a

general increase in rentals, including West Pavilion.

Additionally, continuing the MLB RBI relationship, the

Kingsgate Conference Center signed a two-year agreement

for two programs for June and August 2016.

c) Budgeted parking revenue includes a 3% increase to

permit rates for FY 2017.

d) Miscellaneous student fees include Campus Life Fees

and are budgeted flat from FY 2016 due to the State of

Ohio’s cap on tuition increases.

e) Total expenditures are budgeted to increase 9.4% due to

a general increase in cost due to the opening of Scioto Hall.

Block lease expenses and the need for additional Resident

Assistants are the primary drivers behind expense growth

related to Scioto Hall. Salaries throughout campus services

are budgeted to increase 2%. Additionally, some equity

reviews were completed in FY 2016 and additional

department heads are being added, driving salary

expenditures up $1.5M.

f) Due to the retirement of callable debt using existing

capital during FY 2016, debt service is budgeted to

decrease $6.2M. However, combining the Internal Debt

Repayment Transfers with the Debt Service payments

represent the true change in cost realized by Campus

Services – a $2.9M increase. The Internal Debt

Repayment transfer figure represents funding that will repay

UC’s capital that was used to retire the debt. The increase

in total debt payments is due to the Scioto Hall completion

and changes to the Eden Garage debt amortization.

g) Additionally, approximately $10.3M has been budgeted to

be transferred to reserves for repairs and renovations.

SUCCESSES AND INITIATIVES

Retail Services consists of six bookstores, two

convenience stores, Central Stores, and 289 vending

machines. In the bookstores, the successful program Rent-

A-Text will enter its seventh year, offering a wide selection

of books and saving students an average of 50% off the

price of new books. The Price Match Promise was

expanded to support textbook affordability. With this focus,

rental, used book sales/buyback, Price Match Promise and

IncludeEd saved students more than $1.9M. The main

campus bookstore renovation was completed, along with

the rebranding to Under Armour. FC Cincinnati apparel was

also added to the main campus bookstore offerings.

Central Stores will enter its sixth year of the office

supplies agreement with GBEX, formerly Guy Brown

Express, an Ohio Minority Business Enterprise (MBE) that is

also certified in Ohio’s Encouraging Diversity, Growth &

Equity (EDGE) program. GBEX’s wholesale partner in this

joint venture is Office Depot/OfficeMax.

Soft drink vending services continues to be managed by

Campus Services, while snack vending is operated under a

contract with the Rehabilitation Services Commission of

Ohio.

Through the Pepsi agreement Campus Services launched

Mountain Dew Black on campus, achieving #1 campus

sales in the nation.

Retail Services Housing & Food Services

Campus Recreation Conference and Event Services

MainStreet Operations (TUC) Kingsgate Conference Center

Bearcat Campus Card Parking Services

CAMPUS SERVICES

Campus Services, the umbrella organization for many auxiliary operations on campus, provides a coordinated effort to meet the

needs of the campus community through the following units:


31

Within Housing & Food Services (H&FS), Scioto Hall will

open for fall 2016, adding 471 additional beds to the

housing portfolio. The base capacity of the on-campus

residence hall community will be 5,882 for FY 2017, which

includes a block lease at University Park Apartments (UPA).

Campus Recreation Center housing will be returned to

residential use, serving up to 224 students. The StarRez

Housing Information System conversion was completed,

providing the capability for self-assignments and room

selection for fall 2016.

In FY 2016, Food Services provided meal plans to 26% of

the full-time undergraduate students on the Uptown

campus. In response to a higher volume of students

participating in meal plan

programs, alternative

options were developed,

including the addition of a

grab and go concept

located in TUC’s Catskeller.

Digital signage was installed

in CenterCourt and

StadiumView Café,

enhancing the display of

menus and nutritional

information. Teacher’s Café

designs and renovation

plans have been completed

and it is expected to open in

August 2016. The café will

be partially staffed by

students who are enrolled in

Advancement and

Transition Services (ATS),

School of Education,

Criminal Justice and Human Services (CECH). The

Langsam Library Starbucks design was also completed and

will open in August 2016. Late-night services continue to be

provided seven days a week at CenterCourt dining center

and a “to go” option by way of a reusable container remains

as an alternative at StadiumView Café. The Food Services

contract with ARAMARK Corporation will enter the seventh

year of its base 10-year term and continue to include cost

containment and investment elements along with continuous

improvement in the quality of food and presentation.

Campus Recreation operates two comprehensive

fitness facilities: the Campus Recreation Center and the

Fitness Center at CARE/Crawley. Hosting nearly 800,000

visitors annually, Campus Recreation has over 2,200 annual

members and 1,500 short term members. Over 41,000

people participated in the many programs and services

offered, including group fitness, personal training, and

nutrition services. CRC also offers fitness and wellness

workshops, specialty instruction classes, swim lessons,

summer camp, climbing wall lessons, team-building

activities and birthday parties. CRC recognized the ten-year

anniversary with a week-long celebration that was attended

by over 23,000 members and non-members.

Conference & Event Services (CES) and MainStreet

Operations managed or scheduled over 9,500 events

and conferences at a wide range of internal and external

venues. Additionally, the unit oversees facility management

for Tangeman University Center (TUC) and Steger Student

Life Center (SSLC). In FY 2016, CES created the Event

Services desk in the Great Hall lobby for improved customer

service and launched on-demand meeting room

reservations, allowing on-the-spot utilization of TUC meeting

rooms.

CES and MainStreet

Operations supported over

20,000 on-campus

reservations this year and

managed numerous high-

profile internal events at TUC

and the MainStreet corridor

including the State of the

University Address, Faculty

Awards, MainStreet Stride,

and Campus Services

Showcase. In FY 2016, CES

and MainStreet Operations

hosted the Summer Institute

in July and the NACAS AIM

in March. In FY 2017, CES

and MainStreet Operations

will be overseeing a furniture

and space usage refresh for

TUC.

With the completion of the

Nippert Stadium West Pavilion facility, CES now has a new

venue for offering conference and events. Over 100 events

have been managed at West Pavilion.

Kingsgate Conference Center (KCC) continued to

benchmark well in the Marriott International brand by

achieving overall customer satisfaction scores within the top

12% of all Marriott locations and top 7% for maintenance. In

FY 2016, facility improvements included new televisions in

all guest rooms and carpet replacement in the lobby area.

The Starbucks renovation in MSB was completed.

The Bearcat Card and UCID was updated with a new

look and expanded capabilities, including contactless

access for parking and some buildings. With the

implementation of Blackboard, a new customer relationship

management (CRM) system has been developed that

provides improved data for current merchants and

streamlined targeting capabilities to expand the Bearcat

merchant network. Seven Bearcat merchants were added

this year.

The Campus Recreation Center, the work of Pritzker Prize-winner Thome Mayne, is a 350,000-square-foot, $113 million facility that opened in 2006 and features a premier fitness facility, campus housing, restaurants, classrooms

and convenience store.

http://www.uc.edu/content/dam/common/images/free_images_web/campus_spring06029.jpg





32

Parking Services operates 11 garages with 11,500

parking spaces. In FY 2016, Parking Services completed

the installation of a new gate access system with the

vendor T2, in collaboration with PD+C, UCIT, term

contractors and Kingsgate Marriott, resulting in new

equipment in 81 lanes. Users can now use Bearcat ID,

hotel room keycard (Marriott) or for a small one-time fee,

the UC FastPass for easy access into all garages. The

installation of energy efficient lighting in CCM, Clifton Court

and Woodside garages was completed. Discounted late

night parking options for students was expanded from two

parking garages, Woodside and Eden, to now include a

third garage, Stratford Heights. Community alliances have

also been expanded to include parking agreements with

the Cincinnati Zoo as well as FC Cincinnati.

INTERCOLLEGIATE ATHLETICS

The 2015-16 year marked another great year of

competitive success for the Department of Athletics as

significant athletic and academic achievements were

accomplished. The Bearcats were paced by three teams

that had great performances capped by post-season

appearances with several teams performing well

academically.

ACADEMIC HIGHLIGHTS:

Following are some highlights surrounding the UC

Bearcats’ academic performance over the past year:

Nearly 65 percent of Bearcat student-athletes had a

3.0 or better autumn semester GPA. In the spring

semester, 68 percent had a 3.0 or better semester

GPA.

In the autumn semester, 28 Bearcat student-athletes

had a perfect 4.0 semester GPA. In the spring

semester, 32 had a perfect 4.0 semester GPA.

Bearcat student-athletes had a departmental GPA of

3.17 in the autumn and 3.2 in the spring, marking

sixteen consecutive and twenty-two of the last twenty-

three grading periods with a cumulative GPA of 3.0 or

higher.

Collectively, 13 of the 17 athletic programs achieved a

team GPA of 3.0 or higher for the year.

ATHLETIC HIGHLIGHTS

The UC Football team closed out a 7-5 campaign in 2015

that saw the Bearcats earn a spot in the Hawai’i Bowl. The

seven victories marked the ninth in ten years the Bearcats

had a winning record. Further, participation in their fifth

straight bowl game was a record for UC Football. The

Bearcats have added several new coaches and players,

which promise to provide more excitement with the

installation of a new offense, led by new Offensive

Coordinator Zac Taylor.

The UC Men’s Basketball team achieved its sixth

consecutive 20-win season, posting a 22-11 overall mark.

The team also participated in their sixth consecutive NCAA

Men’s Basketball Tournament, one of eight schools to

achieve this feat. UC is also one of twenty-one schools

who have participated in 30 or more NCAA Men’s

Basketball tournament games. Next season promises to

be an exciting year, as the Bearcats have some highly

anticipated recruits who will join the mix, along with All

Conference performers Gary Clark and Troy Caupain.

The UC Women’s Soccer team achieved its first

conference championship in 2015 by winning the

American Athletic Conference Tournament. Led by the

Conference Offensive (Jaycie Brown) and Defensive

(Vanessa Gilles) Player of the Tournament, the

Bearcats achieved its first conference championship in

13 years. With a strong core group of players returning,

the UC Women’s Soccer team is poised for a

spectacular 2016 season.

Several student-athletes received noteworthy accolades

this past season. Ryan Leahy, a redshirt junior on the

football team, was named the 2015 American

Conference Football Scholar-Athlete of the Year, while

Dayshawn Bond, a senior on the football team, was a

semifinalist for the Arthur Ashe Sports Scholar-Athlete

Award. Senior swimmer Nathan Anderson was named

the American Institutional Male Scholar Athlete of the

Year. Gary Clark, a sophomore on the Men’s

Basketball team, was named the American Conference

Defensive Player of the year. In addition to these

individual accolades, there were a number of Bearcat

Athletes who were either named American Conference

Academically, nearly 65 percent of University of Cincinnati student-athletes had

a 3.0 or better autumn semester grade point average (GPA), and 28 had a

perfect 4.0.


33

At 105,000 square feet and 130 yards long, the five-story West Pavilion rises out of the stadium concourse. The cur-vature of the facility matches that of Herschede-Shank Pavilion on the east side of the stadium and contains four lev-

els; a press and operations level, suite level, scholarship club level, and patio suites mezzanine level. Photo by Jeremy Bittermann, courtesy of the Architecture Research Office

Player of the Week, or named to the American

Conference Honor Roll for their individual performances.

The Men’s and Women’s Swimming & Diving teams

collected 36 All-Conference honors by 21 different student-

athletes at the American Athletic Conference

Championships. Jacqueline Keire was named an NCAA All

-American in the 100 Freestyle at this season’s NCAA

Swimming & Diving Championships.

With a positive trajectory and continued momentum going

forward, the Department of Athletics will continue on its

current course to win championships, develop and

graduate student-athletes, and provide the best student-

athlete experience.


34

FY 2016

Budget

FY 2017

Budget Variance

Percent

Change

RESOURCES

Sales 17,428$ 17,144$ (285)$ -1.6%

Student Meals 18,882 21,004 2,122 11.2%

Housing 35,733 42,133 6,399 17.9%

Rentals 1,954 2,027 73 3.7%

Contracts** 4,929 5,832 903 18.3%

Other 3,325 3,467 141 4.3%

Miscellaneous Student Fees 14,414 14,628 214 1.5%

Total Resources 96,665$ 106,233$ 9,568$ 9.9%

EXPENDITURES

Cost of Sales 12,289$ 13,980$ 1,691$ 13.8%

Salaries 8,594 10,145 1,551 18.1%

Benefits 3,386 3,281 (105) -3.1%

DOE 25,492 27,792 2,300 9.0%

University Overhead 1,895 1,585 (311) -16.4%

Programming 5,708 6,134 427 7.5%

Scholarships and Fellowships 1,563 1,758 195 12.5%

Total Expenditures 58,926$ 64,674$ 5,552$ 9.4%

Mandatory Transfers

Debt Service 29,683$ 23,495$ (6,188)$ -20.8%

Non-Mandatory Transfers

Reserve for Repairs and Renovations 10,745 10,312 (433) -4.0%

Subsidies to Non-Instructional Activities (1,297) (1,321) (24) 1.9%

Internal Debt Repayment - 9,144 9,144

Other (1,410) (48) 1,362 -96.6%



Net Increase (Decrease) in Fund Balance 18$ (22)$

*Campus Services Auxiliary includes Retail, Food Services, Housing, Faculty Club, Kingsgate,

Conferencing, Campus Recreation Center, Tangeman University Center/Steger Student Life Center,

Campus Life Fee, Fitness Center at CARE/Crawley, Stratford Heights, Parking Lots and Garages, and

Bellevue Gardens.

**Contract revenue is net of Kingsgate Conference Center expenses

CAMPUS SERVICES AUXILIARY* SUMMARY

Comparison of FY 2016 to FY 2017 Budget

(IN THOUSANDS)


35

RESOURCES

Total

BudgetExpenses

Debt

Service

Other

Transfers

Total

Budget

Net

Income

Retail 2,603$ 820$ 616$ 1,101$ 2,537$ 66$

Food 19,999 14,022 509 4,446 18,977 1,022

Housing 30,716 21,021 10,089 (614) 30,496 220

Kingsgate* 2,760 1,263 1,344 150 2,757 3

TUC/Steger Student Life Ctr. 978 3,225 - (1,303) 1,922 (943)

Campus Life Fee 14,414 110 12,021 958 13,089 1,324

Campus Recreation Center 2,012 3,291 - 192 3,483 (1,471)

Stratford Heights 5,280 5,379 - 110 5,489 (209)

Parking Lots and Garages 15,925 5,779 4,873 5,271 15,923 2

Bellevue Gardens 466 158 230 65 453 12

Graduate Housing 655 911 - (256) 655 -

Campus Services Admin 542 2,525 - (1,983) 542 -

Conferencing 316 423 - (100) 323 (8)

GRAND TOTAL 96,665$ 58,926$ 29,683$ 8,038$ 96,647$ 18$

RESOURCES

Total

BudgetExpenses

Debt

Service

Other

Transfers

Total

Budget

Net

Income

Retail 2,574$ 1,083$ 615$ 875$ 2,572$ 2$

Food 22,213 15,912 508 4,026 20,446 1,767

Housing 36,958 23,447 9,938 3,726 37,111 (154)

Kingsgate* 3,686 1,384 - 2,292 3,675 10

TUC/Steger Student Life Ctr. 1,247 4,745 - (1,518) 3,227 (1,980)

Campus Life Fee 14,628 110 9,406 3,550 13,066 1,563

Campus Recreation Center 2,119 4,158 - (110) 4,048 (1,929)

Stratford Heights 5,627 5,505 - - 5,505 122

Parking Lots and Garages 15,567 6,116 2,797 5,834 14,747 820

Bellevue Gardens 464 198 232 - 430 34

Graduate Housing 455 783 - (327) 455 -

Campus Services Admin 537 537 - - 537 -

Conferencing 159 697 - (260) 436 (277)

GRAND TOTAL 106,233$ 64,674$ 23,495$ 18,087$ 106,256$ (22)$

*Kingsgate Conference Center revenue is net of operating expenses

SUMMARY OF CAMPUS SERVICES AUXILIARY

(IN THOUSANDS)

EXPENDITURES and TRANSFERS

FISCAL YEAR 2017

EXPENDITURES and TRANSFERS

FISCAL YEAR 2016


36

FY 2016

Budget

FY 2017

Budget Variance

Percent

Change

RESOURCES

Sports

Men's Basketball 5,562$ 4,965$ (597)$ -10.7%

Football 6,879 6,956 77 1.1%

Gifts 4,375 4,034 (342) -7.8%

Other 13,314 14,982 1,668 12.5%

Total Resources 30,130$ 30,937$ 807$ 2.7%

EXPENDITURES & TRANSFERS

Sports

Men's Basketball 6,265$ 5,693$ (572)$ -9.1%

Football 11,354 12,054 699 6.2%

Women's Sports 6,993 7,518 525 7.5%

Other Mens Sports 2,832 3,023 191 6.8%

Total Sports 27,444 28,287 844 3.1%

Administrative & General 17,059 17,257 198 1.2%

Operations & Maintenance 2,437 2,616 179 7.3%


Mandatory Transfers

Debt Service 5,374$ 5,373$ (1)$ 0.0%


Subsidies for Non-Instructional Activities (20,453) (20,450) 3 0.0%

Other (1,730) (2,145) (415) 24.0%

Total Net Transfers (16,809)$ (17,222)$ (413)$ 2.5%

Total Expenditures & Transfers 30,130$ 30,937$ 807$ 2.7%

Net Increase (Decrease) in Fund Balance (0)$ 0$

INTERCOLLEGIATE ATHLETICS

(INCLUDING FIFTH THIRD ARENA)

(IN THOUSANDS)


37

DESIGNATED GENERAL FUNDS

Designated general funds are funds that are internally restricted for certain purposes or activities by the Board of Trustees.

Some examples include service centers such as Utilities and UCIT. Other examples include Information Technology and

Instructional Equipment (IT&IE) fees from students, as well as research incentive departmental funds. Some funds that are a

part of the structural deficit are also included in designated funds, such as claims on operations and research deficits. There

are currently over 900 designated funds with a balance of some amount.

All such funds are required to be fully budgeted in income and expense each year through

the annual budget formulation process at the detailed level. Fund balances are checked

for potential concerns during this process as outlined in the university’s Operating Cash

Policy. All areas have submitted written payback plans to eliminate existing overdrafts

and the Office of Budget Management prevents transfers on already existing over-drafted

funds.

Designated funds represent an important opportunity for leveraging undesignated general

funds in support of the overall mission of the institution and for providing enhancements.

Incentive programs for sponsored projects and continuing education activities provide

departments with discretionary funds that are used for instructional programs.

HIGHLIGHTS


Designated general funds

are funds that are internally

restricted for certain

purposes or activities by

the Board of Trustees.

SERVICE CENTER OVERVIEW

The final two tables in this section represent the budgets for two of the largest university service centers, UCIT and Consolidated

Utilities. While they function as self-supporting entities over time, they are presented here due to their relative size when com-

pared to other funds and departments.

A service center is an institutional entity that provides a service or product to university users for a fee. The rates charged by

the center are calculated so that the center recovers its costs. The university has over 40 service centers, operating under two

unique functions as described here :

University Service Center A facility that provides a service or product on a continuous basis to the university community (including the public) and charges the user a predetermined rate calculated to recover the total cost of operations (where the allocation of facilities and administrative costs are material) over a period of time.

Department Service Center

A facility that provides a specific type of service or product

to a limited segment of the university community; applies a

rate to recover the direct costs of providing the service and

is not deemed a university service center.

a) Tuition and Fee revenue is budgeted to increase $1.9M

due to increases in enrollment and retention. This line item

includes ITIE, Student Health Insurance, Study Abroad,

Distance Learning, and other miscellaneous student fees.

b) Sales and Service revenue is budgeted to decrease

$3.8M due to the decline in demand for services offered by

the Hoxworth Blood Center.

c) Overall, budgeted expenditures are expected to decline,

which will more closely align the budgets in these funds to

FY 2016 projected expenditures.

d) Due to the retirement of callable debt using existing

capital during FY 2016, the debt service budget is

decreasing 19.1%. However, combining $7.6M of Other

Transfers with the Debt Service payments represent the

true change in debt service – a 5.6% increase. The $7.6M

figure included in Other transfers represents funding that

will repay UC’s capital that was used to retire the debt.

e) In the past, Subsidies to Non-Instructional Units included

a transfer from designated funds to Campus Services for

the use of the Campus Recreation Center for administrative

purposes during the Teacher’s College renovation. FY

2016 was the last year for that transfer.


38

The largest component of the university’s information tech-

nology budget is funded through the IT Service Center,

which recovers costs associated with enterprise services

such the phone system and the wired and wireless net-

works. The university also allocates general funds toward IT

services that support core IT operations. These services

include operation of the university’s data center; eLearning

technology tools such as Blackboard; and the administration

of data storage and back-up. Both of these components are

combined and shown on the schedule following this narra-

tive.

HIGHLIGHTS


a) The IT service center is planning for total recoveries of

$18.3M, an increase of 7.1% over FY 2016. This is due to a

modest increase in the bundled IT recovery price combined

with an increase in faculty and staff who work in units that

pay the rate for IT’s bundled services.

b) Other expenditures are budgeted to increase $4.1M, or

38.3% due to increased expenses associated with mainte-

nance; increased demand for bandwidth by the university

community (e.g. laptops, tablets and smart phones); and

contract-to-hire approach to fill high-demand IT positions

(e.g. software development, information security).

c) The FY 2017 budget includes only depreciation on capital

equipment for IT. It does not include plant fund transfers for

emergency capital purchases.

d) The FY 2017 budgeted transfers include one-time funds

to support university-wide eLearning tools and resources in

the Canopy eLearning ecosystem.

e) Carry forward of one-time funds provided in FY 2016 to

support the first phase of the Electronic and Information

Technology Accessibility (EIT) Project ($1.0 million) will be

spent in FY 2017. Other one-time FY 2016 funds provided

covered initial hardware and software purchases and renew-

als. These one-time funds account for the projected net de-

crease in overall fund balances in FY 2017 ($1.035 million).

INITIATIVES

Capital Investment Plan for Information Technology -

UCIT outlined the capital investments necessary to sustain

the university’s information technology infrastructure and

systems for the next five years (FY 2016- FY 2020). The

plan details core aging infrastructure requiring replacement

each year and includes costs and depreciation amounts.

Electronic and Information Technology (EIT) Accessibility

Project - As part of a proactive compliance review, the U.S.

Department of Education, Office of Civil Rights (OCR), as-

sessed the accessibility of the websites and learning man-

agement systems (LMS) operated by the university. The

office determined that the sites were not in compliance with

two federal laws enforced by the Department of Education—

Section 504 of the Rehabilitation Act and Title II of the

Americans with Disabilities Act. The university will soon

begin the Electronic and Information Technology (EIT) Ac-

cessibility Project with support from university leadership.

Phase 1 of the EIT Project will focus on auditing the web

and LMS environments as well as purchasing and procure-

ment.

Network Core & Distribution Refresh - Today, there are

more than 55,000 unique wireless devices connected to

university’s nearly 4,300 access point wireless network. The

university’s wireless network serves as the backbone to

tools that support the business, academic and research

priorities of the university. In FY 2016, UCIT began Phase 1

of the Network Core & Distribution Refresh Project to re-

place the nearly 15-year old network infrastructure and dis-

tribution core. The project will continue into FY 2017.

Shared IT Services Partnership Agreement with State of

Ohio Computer Center (SOCC) - This state of Ohio part-

nership continues to expand its footprint as the university’s

business continuity site. Real-time data replication at the

SOCC is now live for UCFlex, Catalyst, faculty/staff email,

data storage and data backups.

Code Green Data Loss Prevention Tool - Data loss pre-

vention is a major component of the university’s Board-

supported Data Compliance and Information Security plan.

Phase 1 of the Code Green enables the secure use of re-

stricted data in the university’s cloud storage solution Box at

UC. This tool provides particular benefit to research that

involves Health Insurance Portability and Accountability Act

(HIPAA) data.

Instructional designers - Composed of instructional de-

signers, the newly created Center for Excellence in eLearn-

ing (CEeL) Design team specializes in the pedagogical as-

pects of technology and partners with both individual faculty

members and the campus instructional design community.

In FY 2016, the Design Team partnered with 40 faculty

members to support at least three new online programs /

certifications and designed approximately 50 courses. Over-

all, the Design Team’s work impacted approximately 4,800

student enrollments. In addition to for-credit courses, the

CEeL Design team has worked with other areas of the uni-

versity to help meet federal compliance requirements. Two

training module projects, student HIPPA and Title IX Phase

1 training, are near completion.

Identity management (IDM) - To ensure the university suc-

cessfully meets future compliance and cloud-computing

UCIT


39

requirements, university leadership established a working

group to replace the university’s current identity manage-

ment solution. IDM supports university data and access

governance to ensure appropriate data access for the ap-

propriate reasons. IDM architecture accommodates the nu-

ances in roles of individuals within the university, especially

when new system implementations require robust integra-

tions. Ultimately, IDM enables the right data interactions at

the right time for desired digital business outcomes.

PHYSICAL PLANT CONSTRAINTS AND REQUIRE-

MENTS

Data Center and IT infrastructure - Just as maintaining a

healthy infrastructure of water delivery and roads is essen-

tial to the functioning of cities and towns, maintaining a

healthy infrastructure of information technology is essential

to the functioning of universities. Deterioration in IT infra-

structure can lead to deterioration in research, teaching, and

administration. The university’s existing data center built in

the 1970’s recently received some interim power upgrades

to support short-term requirements. Long-term the university

is exploring the site, space, security, hardware and location

requirements for a co-located data center for build or buy. In

addition, the university is investigating solutions for the next

generation of telephone services, wireless data and cellular

access.

SUCCESSES AND CHALLENGES

State-contracted AV vendor relationship - UCIT transitioned

to a state-contracted vendor to purchase audio-video (AV)

equipment for centrally scheduled classrooms and other

departments. Resulting efficiencies for the university include

streamlined processes, cost-savings and standardized AV/

IT equipment and systems.

Cyber security and big data threat analysis platform, pow-

ered by Splunk – UCIT expanded the implementation for log

aggregation and incident identification, which significantly

reduced the number of hours required for incident investiga-

tions. Log centralization and other features also speed up

the time-to-resolution during major IT system incidents.

NSF Award Funds Campus Cyberinfrastructure Engineer

and Educator - The National Science Foundation (NSF)

awarded a $399,986 Campus Cyberinfrastructure Engineer

and Educator (C12E) FTE grant to a partnership of faculty

researchers and UCIT staff. This program will facilitate col-

laboration across the university’s NSF-backed UCScien-

ceNet, a dedicated, high-speed research network allowing

researchers in five STEM-focused areas to transfer large

data sets faster than ever with colleagues around the world.

Wireless, data and cellular coverage connectivity in a BYOD

(bring your own device) world - Before the wireless build

out project began, there were 3,000 to 3,500 simultaneous

user connections on the wireless network that consisted of

just 700 access points. Today, there are more than 55,000

unique wireless users connected to the nearly 4,300 access

point network. This evidence plainly demonstrates the in-

credible demand for the university to provide widespread,

secure and compliant wireless data and cellular coverage to

all students, faculty and staff.

Software and IT service contracts – Vendor relationships

play an increasingly more critical role in IT as an industry.

Current and emerging IT marketplace trends demand vigi-

lant contract oversight and negotiations to ensure the uni-

versity’s investments in IT deliver efficient, user-focused

solutions that serve and sustain the IT needs of students,

faculty and staff.


In partnership with university leadership, faculty, staff and

students UCIT will continue to work toward:

Cross-functional partnerships that promote faculty and

student success focused on eLearning and federal ac-

cessibility compliance priorities (university web content

management and learning management systems).

A diverse and inclusive UCIT culture that supports the

university’s diversity objectives and priorities.

A vision and action plan to meet pressing safety and

communication needs regarding cellular coverage.

Before the wireless build out project began, there were 3,000 to 3,500

simultaneous user connections on the wireless network that consisted of just

700 access points. Today, there are more than 55,000 unique wireless users

connected to the nearly 4,300 access point network.


40

CONSOLIDATED UTILITIES

Consolidated Utilities manages all aspects of purchasing, producing, and distributing utilities for all University of Cincinnati

uptown and satellite locations. The Central Utility Plant produces steam (for heating), chilled water (for cooling) and electricity

for uptown campus needs. The rates for steam, chilled water and electricity are fully absorbed, thus comprising all of the costs

to produce a particular utility. The department aims to utilize equipment in the most efficient manner possible, while pushing

towards UC’s goal of reducing the carbon footprint. To help comply with this goal, newer technologies have been installed

that comply with new EPA regulations, and eliminate the need to burn coal. Even though producing utilities internally helps

reduce the carbon footprint, not all electricity can be met with internal generation, therefore UC must purchase from outside

vendors to meet all electrical needs. For this purchased electricity, Utilities buys directly from the Electric Power Grid (PJM)

which results in lower costs than purchasing directly from an electrical company .

HIGHLIGHTS


a) Over the most recent five years (FY 2013 – FY 2017),

total expenditures and transfers have decreased by 4.5%.

These decreases have resulted in steady utility costs for

the general funds of the university. Utilities anticipates actu-

al FY 2016 expenditures and transfers to be less than FY

2016 budget by 4% as well. Part of these savings are from

weather conditions, but Utilities continues to coordinate

energy reduction projects for the university, thereby lower-

ing costs and usage. Further, the department has taken

advantage of lower natural gas prices by locking rates at

bottom prices. Finally, the department negotiated contracts

for electric rates that have kept price increases at a mini-

mum for purchased electrical needs.

b) For FY 2017, both total resources and total expenditures

are expected to decrease. Utilities continues to negotiate

contracts for electricity and natural gas to help hedge

needs and lock in lower prices in an effort to reduce the

costs paid for commodities. Savings associated with these

hedging actions are being used to cover the costs of aging

utility infrastructure for the university and utility plants, as

seen in the increase in transfers to plant funds. Rates for

utilities charged to customers are expected to remain un-

changed for FY 2017 but as consumption in buildings con-

tinues to decrease from year to year, resources are ex-

pected to decline.

c) Due to the retirement of callable debt using existing capi-

tal during FY 2016, the debt service budget is decreasing

46.5%. However, combining the Other Non-Mandatory

Transfers with the Debt Service payments represent the

true decrease in debt service realized by Utilities – a 13.7%

decrease. The Other Non-Mandatory Transfer figure repre-

sents funding that will repay UC’s capital that was used to

retire the debt.


The future looks bright, but challenges remain. Though UC

has many new buildings, the infrastructure delivering utili-

ties is outdated. This infrastructure includes some equip-

ment in the power plants, electric lines to buildings, and the

utility equipment within the buildings. Utilities is responsi-

ble for maintaining this equipment. As this infrastructure

deteriorates a little more each year, some equipment has

exhausted its useful life. Due to the magnitude and widely

varying cost of replacement, funding of these projects is a

university-wide challenge. As this equipment continues to

fail, the cost of replacement will have an effect on future

rates. By funding these infrastructure needs with current

Addressing the capital investments necessary to sus-

tain the university’s information technology infrastruc-

ture and systems.

Aligning and integrating the central IT organizational

functions that support the university’s core business,

academic and research priorities.

Fueling innovation through outreach and engagement

with the academic and research focus areas of the uni-

versity of community.


41

surpluses, Utilities can avoid substantial rate increases to

customers in the future. While natural gas prices remain

low, the department will capitalize on these desirable rates

for future budgets. With the electric contract, Utilities will be

able to maximize on the right opportunities to purchase or

produce utility needs of the university. Utilities will continue

to strive to keep budgets constant over the foreseeable

future by being diligent with technological and economic

changes occurring in the operating environment. Though

future weather is unpredictable, Utilities tries to maintain

the costs and rates it can control while at the same time

looking for ways to reduce the carbon footprint and energy

needs of the university.

The Central Utility Plant produces steam (for heating), chilled water (for cooling) and electricity for uptown campus needs.


42

FY 2016

Budget

FY 2017

Budget Variance

Percent

Change

RESOURCES

Gross Tuition, Fees, and Other Student Charges* 32,516$ 34,510$ 1,994$ 6.1%

Govt and Private Grants and Contracts 15,073 15,404 331 2.2%

Private Gifts 569 570 1 0.2%

Endowment Income 1,300 2,769 1,469 113.0%

Sales and Service 64,035 60,143 (3,891) -6.1%

Other Sources 12,930 11,755 (1,176) -9.1%

Total Resources 126,423$ 125,151$ (1,271)$ -1.0%

EXPENDITURES



Separately Budgeted Research 18,643 14,312 (4,331) -23.2%

Public Services 54,436 50,508 (3,928) -7.2%

Academic Support 16,390 16,619 229 1.4%

Student Services 22,390 18,890 (3,500) -15.6%


Operation and Maintenance of Plant (3,755) (8,058) (4,303) -114.6%

Scholarships and Fellowships 1,486 1,111 (375) -25.2%

Total Educational and General 144,729$ 140,641$ (4,087)$ -2.8%

Auxiliary Enterprises

Mandatory Transfers

Debt Service 30,750$ 24,876$ (5,874)$ -19.1%


Subsidies to Non-Instructional Units 4,875 300 (4,575) -93.8%

Undesignated General Funds (56,697) (54,525) 2,173 -3.8%

Other 3,699 9,425 5,726 154.8%

Claims On Operations (7,500) (8,000) (500) 6.7%

Total Net Transfers (24,873)$ (27,923)$ (3,051)$ 12.3%

Total Expenditures and Transfers 119,856$ 112,718$ (7,138)$ -6.0%

Net Increase (Decrease) In Fund Balance 6,567$ 12,433$

Note: This report excludes designated funds owned by Intercollegiate Athletics


INCLUDING HOXWORTH BLOOD CENTER

(IN THOUSANDS)

*Gross Tuition, Fees, and Other Student Charges includes ITIE, Student Health Insurance, Study Abroad, Distance

Learning, and other miscellaneous student fees.


43

FY 2016

Budget

FY 2017

Budget Variance

Percent

Change

RESOURCES

Recovery - General Fund -$ 52$ 52$

Recovery - Other 17,181 18,393 1,212 7.1%

Total Resources 17,181$ 18,445$ 1,264$ 7.4%

EXPENDITURES

Compensation 16,816$ 17,247$ 432$ 2.6%

Other 10,871 15,034 4,163 38.3%


Mandatory Transfers

Debt Service -$ -$ -$


Plant Funds 2,531 2,189 (342) -13.5%

Undesignated (11,770) (11,699) 71 -0.6%

Other (2,100) (3,291) (1,191) 56.7%

Total Net Transfers (11,340)$ (12,801)$ (1,462)$ 12.9%


Net Increase (Decrease) In Fund Balance 835$ (1,035)$


UCIT

(IN THOUSANDS)

This budget reflects resources and expenditures for the IT Service Center as well as core IT

operations. A University Service Center is an entity which provides a service or product on a

continuing basis to the University Community (sometimes including the public) and charges the user a

predetermined rate which is calculated to recover the total cost of operation over a specified period of

time.


44

FY 2016

Budget

FY 2017

Budget Variance

Percent

Change

RESOURCES

Recovery - Steam 21,742$ 21,411$ (331)$ -1.5%

Recovery - Chilled Water 15,431 15,004 (427) -2.8%

Recovery - Electric 23,122 22,837 (285) -1.2%

Recovery - Water and Sewage 3,122 3,135 13 0.4%

Recovery - Other 4,513 4,136 (377) -8.3%

Total Resources 67,929$ 66,522$ (1,407)$ -2.1%

EXPENDITURES

Compensation 5,573$ 5,727$ 154$ 2.8%

All Other 45,222 43,158 (2,064) -4.6%

Total Expenditures 50,795$ 48,885$ (1,911)$ -3.8%

Mandatory Transfers

Debt Service 11,722$ 6,268$ (5,453)$ -46.5%


Plant Fund 5,291 7,122 1,831 34.6%

Undesignated Central - - -

Designated - - -

Other - 3,837 3,837

Total Net Transfers 17,012$ 17,227$ 215$ 1.3%

Total Expenditures and Transfers 67,808$ 66,112$ (1,696)$ -2.5%

Net Increase (Decrease) in Fund Balance 122$ 410$


CONSOLIDATED UTILITIES

(IN THOUSANDS)

This budget reflects resources and expenditures for a University Service Center. A University Service Center

is an entity which provides a service or product on a continuing basis to the University Community (sometimes

including the public) and charges the user a predetermined rate which is calculated to recover the total cost of

operation over a specified period of time.


45

RESTRICTED FUNDS

Restricted funds are those funds that the university receives that have been designated by an external agency or individual and

are limited to the support of a specific purpose and/or unit. Included in this group are gift funds, the earnings on endowments,

and both private and governmental grants and contracts. Restricted funds are under the local control of colleges and vice

presidential areas within the external restrictions imposed. Actual income must have been received, or guaranteed from these

sources before expenditure budgets are approved. These funds are reviewed centrally based on the Operating Cash Policy and

are an important addition to the university budget, in terms of their leveraging effects to the undesignated general fund.

Increased competition in funding from major federal science agencies including the National Institutes of Health and the

National Science Foundation continue to create challenges for the university.

HIGHLIGHTS


a) State appropriations primarily consist of funds retained

by the College of Medicine for Clinical Teaching Subsidy. A

variety of programs are supported at the college with this

important source of funds. Appropriations for this purpose

have been budgeted nearly flat compared to FY 2016.

b) Increased competition in funding from major federal

science agencies including the National Institutes of Health

and the National Science Foundation continue to create

challenges for the university, therefore grants and contracts

have been budgeted at FY 2016 projected award levels.

Private gifts are projected to increase significantly as this

category consists primarily of Private Practice Contributions

(PPC) from UC’s affiliated health system. The College of

Medicine plans to continue to hire research faculty, which

will be supported by additional contributions from the health

system. Additionally, a new arrangement with the health

system adds approximately $10M to UC’s payroll in order to

partially pay provider salaries and benefits, which is fully

reimbursed by PPC. These expenditures reflect efforts of

providers engaged in clinical rotations for medical students,

and are represented in the budgeted increase in Public

Service expenditures.

RESEARCH

Research success is one of the primary drivers of the

university’s prestige and reputation, ultimately improving its

ability to accomplish its mission. While university-level

research supports society and enhances the university’s

reputation, UC must also strive to continue to invest in both

fundamental discovery as well as applied research whether

traditionally funded or unfunded, upon which success as a

research institution truly depends. This is not, however, the

sole metric for success. Rather, success must be measured

in the ability to advance knowledge, disciplines, and

reputation, working with other universities, and society’s

interest and well-being, regionally, nationally and globally.

Although research in the arts, performing arts, humanities,

and social sciences does not tend to generate large

amounts of extramural funding, these areas are no less vital

to the prestige of high research intensive academic

institutions (i.e. Carnegie Classification). Excellence in all

areas is a prerequisite for national and international

standing, and is essential in providing a rich and inclusive

learning and research environment.

GOALS

The research enterprise is essential to the University of

Cincinnati’s mission in all aspects of what the university

seeks to be, including: a) educating and training of future

scientists, teachers, and clinicians; b) generating

knowledge that has positive

outcomes for stakeholders

inside and outside of the

institution; c) improving

healthcare; and d) enhancing

community economic and

social growth and well-being. A

defining characteristic of UC’s

research agenda will be the

inclusion of a wide range of

voices, perspectives, and

experiences, especially of

those who have been

historically underrepresented.

As with the educational

mission, research efforts must

be proactively supported and

nurtured (i.e. sustained) to

continue to support the

university mission and remain

competitive. Vigilance as to

what constitutes a sustainable

research enterprise is critical

since the long-term viability of

research cannot be taken for granted. In the current

research environment, shifting faculty dynamics, increasing

external competition, aging infrastructure, dramatic shifts in

funding sources and the stress to support higher education,

all create a challenging environment for sustainable growth

in research and to maintaining the infrastructure necessary

to meet these challenges.

Research

success is one of

the primary

drivers of the

university’s

prestige

and reputation,

ultimately

improving its

ability to

accomplish its

mission.


46

Three overreaching goals frame UC’s research mission:

1. Catalyze, Support and Invest

Catalyze: initiatives that strategically grow

and enhance our research portfolio

Support: initiatives that provide tools for

success

Invest: recruit and retain the best and

brightest at UC

2. Create a team/research leadership and

development program for selected faculty.

3. Create an Office of Proposal Development that

manages proposal development programs, internal

funding and large proposal submissions.

MAJOR RESEARCH SUCCESSES FOR FY 2016

Many new research projects have been added to the

university’s portfolio for FY 2016 resulting in an increase in

research expenditures and an increase in Facilities and

Administrative revenue. Proposal applications have

increased which shows promise for FY 2017.

Investments in areas of excellence such as analytics and

water have been made this fiscal year and will continue in

FY 2017. The Office of Research sponsored a sensors

retreat this year to energize and catalyze faculty experts

across the institution. As a result, this sensor community

now forges new, interdisciplinary interactions within the UC

community, industry, and governmental partners.

University of Cincinnati Research Institute (UCRI) serves

to connect UC experts to industry partners, facilitate

commercialization of research and enhance cooperative

and experiential learning experiences for UC students. FY

2016 has been very successful.

FACILITIES & ADMINISTRATIVE RATES

The federal government reimburses the university for Facilities and Administrative (F&A) costs (also called indirect costs) asso-

ciated with sponsored research as well as technical assistance agreements. F&A costs are those costs associated with provid-

ing and maintaining the infrastructure that supports the research enterprise (buildings and their maintenance, libraries, etc.)

and which cannot easily be identified with a specific project. The campus distribution of the funding received is represented in

the following chart.

This distribution is determined internally and is subject to change.

RESEARCHSUPPORT

Fixed Budget AmountApproved Annually

REMAINING FUNDS

After Distribution toResearch Support

Facilities & Administrative Cost Distribution

General Funds

67.7%

Research Cost Share

.4%

Deans

31.9%

REMAINING FUNDS DISTRIBUTION


47

ENDOWMENT

The endowment provides a permanent base of support to current operations of the university. The university ’s Investment

Office is responsible for investment management of the endowment. With oversight by the Investment Committee of the

Board of Trustees, the Investment Office balances expected investment returns and risks to create a diversified portfolio using

external investment managers. The primary objective is to sustain spending by earning returns that maintain the real,

inflation-adjusted value of the endowment after spending and fees.

As of March 31, 2016, the market value of the endowment

was $1.152B, down 4.08% since June 30, 2015.

Endowment Fund “A”, the internally-managed endowment

capital pool, has a value of $849.3M. Excluding $69M in

neighborhood development corporations loans and local

real estate, it consists of approximately 32% developed

markets public equities, 13.4% developed markets public

fixed income, 9.5% emerging markets public equities,

18.1% absolute return funds, 2.2% public real assets and

16.4% other investments, including private equity and real

estate. Based on market values at the end of FY 2015, the

UC endowment is the 74th largest of 828 endowments of

U.S. and Canadian public and private institutions of higher

education.1

PERFORMANCE

The Investment Portfolio generated +5.5% annualized

gains for the five-year period ended March 31, 2016. Over

the past five years, financial markets have experienced

repeated bouts of turmoil from government actions

including the U.S. debt ceiling and fiscal cliff debates, and

continued central bank stimulus. More recently, a sharp

decline in commodity prices, the “tapering” of stimulus

measures and a hike in interest rates have resulted in

increased volatility. Time

periods that include

significant changes such as

these typically see mixed

performance as markets

digest new information and

investors seek to understand

long term implications. In this

environment the Investment

Portfolio has performed

reasonably well and is

positioned to take advantage

of the opportunities created

by these changes.

1Source: the NACUBO-Commonfund Study of Endowments 2015; the 2015 NCSE Endowment Market Values Study

The Investment

Portfolio

generated +5.5%

annualized gains

for the five-year

period ended

March 31, 2016.

FACILITIES & ADMINISTRATIVE RATES (Cont’d)

The Department of Health and Human Services has issued a determination for federal Facilities & Administrative (F&A) rates

effective FY 2013 through FY 2016. The approved rates were determined, as required by the Office of Management and

Budget (OMB) Uniform Cost Principles, following a rigorous process which included a comprehensive space survey in conjunc-

tion with analysis of the research expenditure base. The determination was favorable and substantiates UC ’s strong research

portfolio. FY 2015 is the base year for the current university F&A cost proposal, submitted in November, 2015. A new compre-

hensive space study was performed in FY 2015 for use in the F&A proposal. New rates for FY 2017 through FY 2020 are cur-

rently in negotiation.

The full listing of F&A rates for the FY 2013-2016 period can be found on the Government Cost Compliance website

www.uc.edu/af/budgetfinsvcs/gcc.html.

http://www.uc.edu/af/budgetfinsvcs/gcc.html


48

ASSET ALLOCATION

The Investment Office has sought to create an asset allo-

cation that will maximize the odds that Fund A will achieve

the Primary Objective, while remaining within the universi-

ty’s risk tolerance, by seeking to take the most profitable

risks in appropriate amounts in a highly diversified portfolio.

The long term target asset allocation remained unchanged

this year.

Current Approach

Fixed Income: Low rates mandate an underweight

to fixed income. In addition, the portfolio is focused on

high-quality traditional fixed income.

Developed Equities: The portfolio currently main-

tains full weightings to U.S., European, and Japanese

equities. While the U.S. appears to be fully valued, it

is the strongest global economy and potential upside

from a strong dollar remains.

Emerging Market Equities: The investment office is

taking a long-term view on emerging market equities.

Current valuations provide opportunities for active

management with a long-term horizon.

Absolute Return: Maintaining a full weighting to

absolute return managers offers downside protection

after several years of strong equity performance. In

addition these managers are well suited to take ad-

vantage of opportunities from dislocations in the ener-

gy sector.

SPENDING

On April 23, 2013 the Board of Trustees approved an

amendment of rule 3361:20-41-01 to i) reduce the endow-

ment spending policy rate from 5.0% in FY 2013 to 4.75%

for FY 2014 and to 4.5% for FY 2015; and ii) exclude both

Neighborhood Development Corporation Loans and local

real estate-related assets from the spending policy calcula-

tion for all historical periods starting with the calculation for

FY 2015. Reducing the spending policy, modifying the

asset base used in the spending policy calculation, and

implementing other cost control measures are critical steps

to help insure the long term protection of the endowment

corpus and provide ongoing intergenerational equity.

University of Cincinnati As of March 31, 2016

QTD FYTD 1Y 3Y

Annualized 5Y

Annualized 10Y

Annualized 25Y

Annualized

Fund A 0.9% -3.2% -3.1% 3.7% 5.0% 4.0% 7.9%

Strategic Investments1 0.1% -0.4% -2.4% -0.8% -0.3% -2.2% -

Investment Portfolio (Fund A ex-Strategics)

1.0% -3.5% -3.1% 4.2% 5.5% 4.8% 8.1%

Primary Objective Benchmark2 1.3% 4.5% 6.7% 7.1% 7.4% 7.5% 7.7%

Broad Policy Benchmark3 1.0% -2.4% -2.6% 4.9% 5.3% 4.7% 7.8%

Target Weighted Benchmark4 0.9% -3.4% -2.8% 4.5% 5.5% 5.2% 8.5%

1Strategic Investments: NDCLs until June 2012, NDCLs and Direct Local Real Estate thereafter 2Primary Objective: University Spending Policy + UCF Fundraising Fee + Inflation (CPI) + UC Investment Office expenses 3Broad Policy Benchmark: 75% MSCI All Country World Index + 25% Barclays Aggregate Bond Index 4Target Weighted Benchmark: 13.5% Barclays U.S. Aggregate Bond Index, 4.0% HFRI ED: Distressed/Restructuring Index, 6.0% HFRI Event Driven, 4.0% HFRI RV: Multi-Strategy Index, 6.0% HFRI RV: Fixed Income-Corporate Index, 20.0% Russell 3000 Index, 12.0% MSCI EAFE Index, 9.0% MSCI Emerging Markets Index, 1.0% Barclays U.S. TIPS Index, 1.0% Bloomberg Commodity Index, 1.0% FTSE NAREIT All Equity Index, 1.0% MSCI World Energy Index, 14.5% Preqin All Private Equity Index, 4.0% Thomson One Private Natural Resource Index, 3.0% NCREIF Property Index


49

FY 2016

Budget

FY 2017

Budget Variance

Percent

Change

RESOURCES

State Appropriations 8,808$ 8,784$ (24)$ -0.3%

Govt. and Private Grants and Contracts 181,286 186,625 5,339 2.9%

Private Gifts 48,997 91,571 42,573 86.9%

Endowment Income 53,296 50,146 (3,149) -5.9%


Other 1,216 754 (462) -38.0%

Total Resources 293,603$ 337,880$ 44,277$ 15.1%

EXPENDITURES & TRANSFERS


Instruction and Department Research 49,575$ 53,256$ 3,682$ 7.4%

Separately Budgeted Research 145,653 151,452 5,799 4.0%

Public Service 6,922 17,675 10,753 155.4%

Academic Support 12,913 9,766 (3,147) -24.4%

Student Services 3,242 3,278 35 1.1%

Institutional Support 507 477 (30) -6.0%

Operation & Maintenance of Plant 50 159 109 215.9%

Scholarship and Fellowship 60,241 59,856 (385) -0.6%


Mandatory Transfers

Debt Service 508$ -$ (508)$


Other 14,353 13,568 (785) -5.5%

Total Net Transfers 14,861$ 13,568$ (1,293)$ -8.7%

Total Expenditures & Transfers 293,964$ 309,487$ 15,523$ 5.3%

Net Increase (Decrease) in Fund Balance (362)$ 28,393$

Note: This report excludes restricted funds owned by Intercollegiate Athletics

RESTRICTED FUNDS

(IN THOUSANDS)


50

APPENDIX 1

Student Fees and Historical Data General

Fee4

Campus

Life/DL

Fee5

ITIE

Fee

Instructional

Fee

In-State

Total

Non-

Resident

Surcharge

Non-

Resident

Total

Uptown Campus:

Undergraduate 398$ 257$ 184$ 4,661$ 5,500$ 7,667$ 13,167$

Graduate 398 257 184 6,395 7,234 5,871 13,105

Law (JD) 398 257 184 11,166 12,005 2,500 14,505

Medicine (Graduate) 398 257 - 6,395 7,050 5,871 12,921

Medicine (MD) 398 257 - 14,185 14,840 9,132 23,972

Pharmacy (PharmD) 398 257 184 8,306 9,145 6,464 15,609

Distance Learning:

Undergraduate 398 257 184 4,661 5,500 180 5,680

Graduate 398 257 184 6,395 7,234 150 7,384

Medicine (Graduate) 398 257 - 6,395 7,050 150 7,200

Metropolitan Rate:

Undergraduate 398 257 184 4,661 5,500 300 5,800

Graduate 398 257 184 6,395 7,234 250 7,484

Law (JD) 398 257 184 11,166 12,005 300 12,305


Medicine (MD) 398 257 - 14,185 14,840 300 15,140

Pharmacy (PharmD) 398 257 184 8,306 9,145 2,415 11,560

UC Clermont College: 6

Undergraduate 233 - 135 2,290 2,658 3,616 6,274

Distance Learning 233 257 135 2,290 2,915 180 3,095

Metropolitan Rate 233 - 135 2,290 2,658 300 2,958

UC Blue Ash College: 6

Undergraduate 233 - 135 2,637 3,005 4,399 7,404



FULL-TIME STUDENT TUITION AND FEES PER SEMESTER 1, 2, 3

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Uptown Campus:

Undergraduate 398$ 257$ 184$ 4,661$ 5,500$ 7,667$ 13,167$

Graduate 398 257 184 6,395 7,234 5,871 13,105

Law (JD) 398 257 184 11,166 12,005 2,500 14,505


Medicine (MD) 398 257 - 14,185 14,840 9,132 23,972

Pharmacy (PharmD) 398 257 184 8,306 9,145 6,464 15,609

Distance Learning:

Undergraduate 398 257 184 4,661 5,500 180 5,680

Graduate 398 257 184 6,395 7,234 150 7,384


Metropolitan Rate:

Undergraduate 398 257 184 4,661 5,500 300 5,800

Graduate 398 257 184 6,395 7,234 250 7,484

Law (JD) 398 257 184 11,166 12,005 300 12,305


Medicine (MD) 398 257 - 14,185 14,840 300 15,140

Pharmacy (PharmD) 398 257 184 8,306 9,145 2,415 11,560


Undergraduate 233 - 135 2,290 2,658 3,616 6,274




Undergraduate 233 - 135 2,637 3,005 4,399 7,404



1 For fee and student category definitions see Appendix 2. 5

Distance Learning students pay the DL Fee in place of the Campus Life Fee.

2 Program fees and/or course-specific fees may apply.

6 Campus differential tuition may apply.

3 Rates may differ based on major - see Special Fee Programs table.

4 General Fee for regional campuses include a parking fee of $48 per semester (Clermont) and $70 per semester (Blue Ash).

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General

Fee4

Campus

Life/DL

Fee5

ITIE

Fee

Instructional

Fee

In-State

Total

Non-

Resident

Surcharge

Non-

Resident

Total

Uptown Campus:

Undergraduate 33.00$ 22.00$ 15.00$ 389.00$ 459.00$ 639.00$ 1,098.00$

Graduate 39.80 26.20 18.00 640.00 724.00 587.00 1,311.00

Law (JD) 33.00 22.00 15.00 931.00 1,001.00 208.00 1,209.00

Medicine (Graduate) 39.80 26.20 - 640.00 706.00 587.00 1,293.00

Medicine (MD) 33.00 22.00 - 1,182.00 1,237.00 761.00 1,998.00

Pharmacy (PharmD) 39.80 26.20 18.00 831.00 915.00 646.00 1,561.00

Distance Learning:

Undergraduate 33.00 22.00 15.00 389.00 459.00 15.00 474.00

Graduate 39.80 26.20 18.00 640.00 724.00 15.00 739.00

Medicine (Graduate) 39.80 26.20 - 640.00 706.00 15.00 721.00

Metropolitan Rate:

Undergraduate 33.00 22.00 15.00 389.00 459.00 25.00 484.00

Graduate 39.80 26.20 18.00 640.00 724.00 30.00 754.00

Law (JD) 33.00 22.00 15.00 931.00 1,001.00 25.00 1,026.00


Medicine (MD) 33.00 22.00 - 1,182.00 1,237.00 25.00 1,262.00

Pharmacy (PharmD) 39.80 26.20 18.00 831.00 915.00 242.00 1,157.00


Undergraduate 19.00 - 11.00 192.00 222.00 301.00 523.00

Distance Learning 19.00 22.00 11.00 192.00 244.00 15.00 259.00

Metropolitan Rate 19.00 - 11.00 192.00 222.00 25.00 247.00


Undergraduate 19.00 - 11.00 221.00 251.00 366.00 617.00



Uptown Campus:

Undergraduate 33.00$ 22.00$ 15.00$ 389.00$ 459.00$ 639.00$ 1,098.00$

Graduate 39.80 26.20 18.00 640.00 724.00 587.00 1,311.00

Law (JD) 33.00 22.00 15.00 931.00 1,001.00 208.00 1,209.00

Medicine (Graduate) 39.80 26.20 - 640.00 706.00 587.00 1,293.00

Medicine (MD) 33.00 22.00 - 1,182.00 1,237.00 761.00 1,998.00

Pharmacy (PharmD) 39.80 26.20 18.00 831.00 915.00 646.00 1,561.00

Distance Learning:

Undergraduate 33.00 22.00 15.00 389.00 459.00 15.00 474.00

Graduate 39.80 26.20 18.00 640.00 724.00 15.00 739.00


Metropolitan Rate:

Undergraduate 33.00 22.00 15.00 389.00 459.00 25.00 484.00

Graduate 39.80 26.20 18.00 640.00 724.00 30.00 754.00

Law (JD) 33.00 22.00 15.00 931.00 1,001.00 25.00 1,026.00


Medicine (MD) 33.00 22.00 - 1,182.00 1,237.00 25.00 1,262.00

Pharmacy (PharmD) 39.80 26.20 18.00 831.00 915.00 242.00 1,157.00


Undergraduate 19.00 - 11.00 192.00 222.00 301.00 523.00




Undergraduate 19.00 - 11.00 221.00 251.00 366.00 617.00








4 General Fee for regional campuses include a parking fee of $4.00 per semester (Clermont) and $5.83 per semester (Blue Ash).

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PART-TIME STUDENT TUITION AND FEES PER SEMESTER 1, 2, 3

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General

Fee4

Campus

Life/DL

Fee5

ITIE

Fee

Instructional

Fee

In-State

Total

Non-

Resident

Surcharge

Non-

Resident

Total

Dollar

Change

Percent

Change

Uptown Campus:

Undergraduate 796$ 514$ 368$ 9,322$ 11,000$ 15,334$ 26,334$ 0.00$ 0.0%

Graduate 796 514 368 12,790 14,468 11,742 26,210 0.00 0.0%

Law (JD) 796 514 368 22,332 24,010 5,000 29,010 0.00 0.0%

Medicine (Graduate) 796 514 - 12,790 14,100 11,742 25,842 0.00 0.0%

Medicine (MD) 796 514 - 28,370 29,680 18,264 47,944 0.00 0.0%

Pharmacy (PharmD) 796 514 368 16,612 18,290 12,928 31,218 0.00 0.0%

Distance Learning:

Undergraduate 796 514 368 9,322 11,000 360 11,360 0.00 0.0%

Graduate 796 514 368 12,790 14,468 300 14,768 0.00 0.0%

Medicine (Graduate) 796 514 - 12,790 14,100 300 14,400 0.00 0.0%

Metropolitan Rate:

Undergraduate 796 514 368 9,322 11,000 600 11,600 0.00 0.0%

Graduate 796 514 368 12,790 14,468 500 14,968 0.00 0.0%

Law (JD) 796 514 368 11,166 12,844 600 13,444 0.00 0.0%

Medicine (Graduate) 796 514 - 12,790 14,100 600 14,700 0.00 0.0%

Medicine (MD) 796 514 - 28,370 29,680 600 30,280 0.00 0.0%

Pharmacy (PharmD) 796 514 368 16,612 18,290 4,830 23,120 0.00 0.0%


Undergraduate 466 - 270 4,580 5,316 7,232 12,548 0.00 0.0%

Distance Learning 466 514 270 4,580 5,830 360 6,190 0.00 0.0%

Metropolitan Rate 466 - 270 4,580 5,316 600 5,916 0.00 0.0%


Undergraduate 466 - 270 5,274 6,010 8,798 14,808 0.00 0.0%

Distance Learning 466 514 270 5,274 6,524 360 6,884 0.00 0.0%

Metropolitan Rate 466 - 270 5,274 6,010 600 6,610 0.00 0.0%

Uptown Campus:

Undergraduate 796$ 514$ 368$ 9,322$ 11,000$ 15,334$ 26,334$

Graduate 796 514 368 12,790 14,468 11,742 26,210

Law (JD) 796 514 368 22,332 24,010 5,000 29,010


Medicine (MD) 796 514 - 28,370 29,680 18,264 47,944

Pharmacy (PharmD) 796 514 368 16,612 18,290 12,928 31,218

Distance Learning:

Undergraduate 796 514 368 9,322 11,000 360 11,360

Graduate 796 514 368 12,790 14,468 300 14,768


Metropolitan Rate:

Undergraduate 796 514 368 9,322 11,000 600 11,600

Graduate 796 514 368 12,790 14,468 500 14,968

Law (JD) 796 514 368 11,166 12,844 600 13,444


Medicine (MD) 796 514 - 28,370 29,680 600 30,280

Pharmacy (PharmD) 796 514 368 16,612 18,290 4,830 23,120


Undergraduate 466 - 270 4,580 5,316 7,232 12,548




Undergraduate 466 - 270 5,274 6,010 8,798 14,808








4 General Fee for regional campuses include a parking fee of $96 per year (Clermont) and $140 per year (Blue Ash).

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FULL-TIME STUDENT ANNUALIZED TUITION AND FEES 1, 2, 3

Fall 2015 - Fall 2016

In-State Total


53

Full-Time

per Semester

Part-Time

per Credit Hour

Undergraduate Programs:

College Conservatory of Music 603$ 60$

College of Allied Health Sciences - DL Programs; ex-

cludes Social Work 75 7

College of Allied Health Sciences - excludes Social Work &

DL Programs 215 18

College of Arts & Sciences - STEM Programs ONLY 215 18

College of Business 500 42

College of Design, Architecture, Art and Planning 750 63

College of Design, Architecture, Art and Planning - BA in Art

History, BS in Horticulture, BS in Urban Studies &

Certificate Programs ONLY 400 34

College of Education, Criminal Justice & Human Services - Infor-

mation Technology Program ONLY 300 25

College of Engineering & Applied Science 504 42

College of Nursing - BSN Programs 338 29

UC Blue Ash - Art, Visual Communication & E-Media Communications 215 18

UC Blue Ash - Health Programs ONLY (DL Programs) 75 7

UC Blue Ash - Health Programs ONLY (excludes DL Programs) 215 18

UC Clermont - Allied Health programs ONLY 215 18

Graduate Programs:

College Conservatory of Music 603 60

College of Allied Health Sciences - DL Programs; excludes

Social Work 75 8

College of Allied Health Sciences - excludes Social Work &

DL Programs 215 22

College of Business - Taxation Programs 1,000 100

College of Design, Architecture, Art and Planning 750 75

College of Design, Architecture, Art and Planning - MA

& PhD Degrees, MS in Architecture, Grad Certificates

and Non-Matric 400 40

College of Engineering & Applied Science 504 51

College of Medicine - Genetic Counseling Program 500 100

College of Nursing - MSN 338 34 College of Nursing - MSN DL (except Nursing Education

Post-Baccalaureate Certificate) 1

563 563

Professional Programs:

College of Medicine - MD Program 2

175 175

Distance Learning Fee 257 26

1 Flat Rate per Semester

2 Flat Rate Fall Semester ONLY

PROGRAM FEES

EFFECTIVE FALL SEMESTER 2016


54

General

Fee3

Campus

Life/DL

Fee4

ITIE

Fee

Instructional

Fee

In-State

Total

Non-

Resident

Surcharge

Non-

Resident

Total

College of Business:

Premium Graduate Programs5

398$ 257$ 184$ 9,640$ 10,479$ 3,919$ 14,398$

Graduate Distance Learning:

Business Foundations Certificate 398 257 184 9,640 10,479 3,919 14,398

Health Care Administration Certificate 398 257 184 9,640 10,479 3,919 14,398

Health Care Finance Certificate 398 257 184 9,640 10,479 3,919 14,398

Health Care Operations Certificate 398 257 184 9,640 10,479 3,919 14,398

Health Care Policy & Registration Certificate 398 257 184 9,640 10,479 3,919 14,398

Marketing Graduate Certificate 398 257 184 9,640 10,479 150 10,629

Masters of Business Administration 398 257 184 9,640 10,479 3,919 14,398

Non-Matriculated 398 257 184 9,640 10,479 150 10,629

Taxation Programs 398 257 184 9,640 10,479 2,419 12,898

College of Design, Architecture, Art, and Planning:

Master's in Architecture 398 257 184 7,497 8,336 7,899 16,235

College of Law:

JD/MBA

3 years at Law Rates 398 257 184 11,166 12,005 2,500 14,505

1 year at MBA Rate 398 257 184 9,640 10,479 2,419 12,898

JD/MS

3 years at Law Rates 398 257 184 11,166 12,005 2,500 14,505

1 year at MS Rate 398 257 184 6,395 7,234 5,871 13,105

College of Medicine:

MS in Physiology 398 257 - 18,500 19,155 200 19,355

MS w/ Safety Pharmacology Emphasis 398 257 - 12,312 12,967 510 13,477

Clinical & Translational Research - DL 398 257 - 9,669 10,324 150 10,474

UC Clermont College:6

Bachelor of Technical & Applied Studies (BTAS) 233 - 135 3,468 3,836 4,998 8,834

UC Blue Ash College:6

Bachelor of Technical & Applied Studies (BTAS) 233 - 135 3,468 3,836 4,998 8,834

Distance Learning:

Radiation Science 398 257 184 4,661 5,500 180 5,680

College of Business:

Premium Graduate Programs5

39.80$ 26.20$ 18.00$ 806.00$ 890$ -$ 890$

Graduate Distance Learning:

Business Foundations Certificate 39.80 26.20 18.00 806.00 890 15.00 905

Health Care Administration Certificate 39.80 26.20 18.00 806.00 890 15.00 905

Health Care Finance Certificate 39.80 26.20 18.00 806.00 890 15.00 905

Health Care Operations Certificate 39.80 26.20 18.00 806.00 890 15.00 905

Health Care Policy & Registration Certificate 39.80 26.20 18.00 806.00 890 15.00 905

Marketing Graduate Certificate 39.80 26.20 18.00 806.00 890 15.00 905

Masters of Business Administration 39.80 26.20 18.00 806.00 890 15.00 905

Non-Matriculated 39.80 26.20 18.00 806.00 890 15.00 905

Taxation Programs 39.80 26.20 18.00 806.00 890 15.00 905

College of Design, Architecture, Art, and Planning:

Master's in Architecture 39.80 26.20 18.00 750.00 834 790.00 1,624

College of Medicine:

MS in Physiology 39.80 26.20 - 1,850.00 1,916 20.00 1,936

MS w/ Safety Pharmacology Emphasis 39.80 26.20 - 1,232.00 1,298 51.00 1,349

Clinical & Translational Research - DL 39.80 26.20 - 967.00 1,033 15.00 1,048

UC Clermont College:6

Bachelor of Technical & Applied Studies (BTAS) 19.00 - 11.00 289.00 319 417.00 736

UC Blue Ash College:6

Bachelor of Technical & Applied Studies (BTAS) 19.00 - 11.00 289.00 319 417.00 736

Distance Learning:

Radiation Science 33.00 22.00 15.00 389.00 459 15.00 474

1 For fee and student category definitions see Appendix 2.


3 General Fee for regional campuses include a parking fee of $48 per semester (Clermont) and $70 per semester (Blue Ash).

4 Distance Learning students pay the Distance Learning Fee in place of the Campus Life Fee.

5 All MA, MBA, MS, MAHR, Graduate Certificates, Non-Matriculated Programs and Post-Baccalaureate Certificates (excluding Economics Ed & Data Science)


7 General Fee for regional campuses include a parking fee of $4.00 per semester (Clermont) and $5.83 per semester (Blue Ash).

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ROOM AND BOARD RATES

FISCAL YEAR 2016-17

2016-17

SEMESTER ANNUAL SEMESTER ANNUAL

I. SCHEDULE OF BASIC ROOM RATES

A. Calhoun, Daniels, Dabney, Siddall 3,215$ 6,430$ 3,279$ 6,558$

(Multiple Occupancy)

B. Stratford Heights1

3,698$ 7,396$ 3,772$ 7,544$

(Multiple Occupancy)

C. Calhoun, Daniels, Siddall 3,710$ 7,420$ 3,784$ 7,568$

(Designed Singles)

D. Stratford Heights1

4,002$ 8,004$ 4,082$ 8,164$

(Designed Singles)

E. Turner Hall, UPA1

3,920$ 7,840$ 3,998$ 7,996$

(Double Suites)

F. Turner, Schneider, UPA1

4,157$ 8,314$ 4,240$ 8,480$

(Single Suites)

G. Morgens 4,117$ 8,234$ 4,199$ 8,399$

(Apartment- Double Occupancy)

H. Morgens 4,365$ 8,730$ 4,452$ 8,905$

(Apartment- Single Occupancy)

II. SCHEDULE OF BASIC BOARD RATES

Unlimited Plan/Semester (Unlimited swipes)2

2,160$ 4,320$ 2,203$ 4,406$

186 Plus Plan/Semester (12 Plus Meals/Week Plan)3

2,143$ 4,286$ 2,185$ 4,370$

III. SCHEDULE OF ROOM AND BOARD RATES


at Calhoun, Daniels, Dabney, Siddall (multiple occupancy)

186 Block Plan/Semester (Averages 12 Meals/Week Plan)3

at Calhoun, Daniels, Dabney, Siddall (multiple occupancy)


at Calhoun, Daniels, Siddall (single occupancy)

186 Block Plan/Semester (Averages 12 Meals/Week Plan)3

at Calhoun, Daniels, Siddall (single occupancy)

IV. OFF CAMPUS MEAL TICKET RATES

65 Meals and 150 Bearcat dollars/Semester 702$ 1,404$ 713$ 1,426$

48 Meals and 75 Bearcat dollars/Semester 483$ 966$ 491$ 982$

36 Meals and 45 Bearcat dollars/Semester 375$ 750$ 381$ 762$

1) The option of signing a twelve month lease is available to Turner, Schneider, Stratford Heights and

University Park Apartments residents only. This option adds $1,230 to the annual rate.

2) The option of Unlimited meal swipes also includes 15 guest swipes and 150 Bearcat dollars per semester.

3) The option of the 186 meal plan includes unrestricted guest swipes per semester.

5,358$ 10,716$ 5,464$ 10,928$

2015-16

Actual Actual

5,375$ 10,750$ 5,482$ 10,964$

5,870$ 11,740$ 5,987$ 11,974$

5,853$ 11,706$ 5,969$ 11,938$


56

FY 2015 FY 2016

(Fall 2014) (Fall 2015) Percent

Fees Fees Change

Miami University 14,013$ 14,013$ 0.0%

University of Cincinnati 11,000$ 11,000$ 0.0%

Ohio University 10,602$ 10,602$ 0.0%

Bowling Green State University 10,590$ 10,590$ 0.0%

Ohio State University 10,037$ 10,037$ 0.0%

Kent State University 10,012$ 10,012$ 0.0%

University of Akron 9,920$ 9,920$ 0.0%

Cleveland State University 9,636$ 9,636$ 0.0%

University of Toledo 9,242$ 9,242$ 0.0%

Wright State University 8,730$ 8,730$ 0.0%

Youngstown State University 8,087$ 8,087$ 0.0%

Shawnee State University 7,364$ 7,364$ 0.0%

Central State University 6,246$ 6,246$ 0.0%

Average 9,652$ 9,652$ 0.0%

University of Toledo 14,354$ 14,494$ 1.0%

University of Cincinnati 14,468$ 14,468$ 0.0%

Cleveland State University 13,866$ 13,878$ 0.1%

Miami University 13,308$ 13,308$ 0.0%

Wright State University 12,788$ 13,082$ 2.3%

Ohio State University 12,425$ 12,425$ 0.0%

Bowling Green State University 11,662$ 11,662$ 0.0%

Youngstown State University 10,572$ 11,280$ 6.7%

Kent State University 10,652$ 10,864$ 2.0%

Ohio University 9,444$ 9,444$ 0.0%

Shawnee State University 8,795$ 9,027$ 2.6%

University of Akron 8,967$ 8,983$ 0.2%

Central State University 6,246$ 6,246$ 0.0%

Average 11,350$ 11,474$ 1.1%

SUMMARY OF FULL-TIME RESIDENT STUDENT FEES

OHIO DEPARTMENT OF HIGHER EDUCATION PUBLIC INSTITUTIONS

UNDERGRADUATE FEES

GRADUATE FEES

Source: "FALL 2015 SURVEY OF STUDENT CHARGES - For Academic Year 2015-2016" by The Ohio

Department of Higher Education


57

State Share Dollar Percent Dollar Percent

of Instruction Change Change Fees Change Change

FY 2007 Actual 145,115$ 5,039$ 3.6% 298,557$ 27,523$ 10.2%

FY 2008 Actual 152,367$ 7,252$ 5.0% 316,455$ 17,898$ 6.0%

FY 2009 Actual 167,319$ 14,952$ 9.8% 319,730$ 3,275$ 1.0%

FY 2010 Actual3,4

178,781$ 11,462$ 6.9% 338,870$ 19,140$ 6.0%

FY 2011 Actual5

179,437$ 656$ 0.4% 374,193$ 35,323$ 10.4%

FY 2012 Actual6

153,805$ (25,632)$ -14.3% 415,804$ 41,611$ 11.1%

FY 2013 Actual 156,582$ 2,777$ 1.8% 450,297$ 34,492$ 8.3%

FY 2014 Actual 162,923$ 6,341$ 4.0% 461,419$ 11,122$ 2.5%

FY 2015 Actual 172,491$ 9,568$ 5.9% 483,766$ 22,347$ 4.8%

FY 2016 Actual 183,003$ 10,512$ 6.1% 492,767$ 9,001$ 1.9%

FY 2017 Budget 186,685$ 3,681$ 2.0% 492,767$ -$ 0.0%

Ten Year Average Increase 2.9% 6.2%

Five Year Average Increase 0.7% 5.7%

(1) These figures represent the State Share of Instruction. Other challenge items

such as Access, Success, Jobs, Research and Priorities in Higher Education are not reflected in this table through FY 09.

(2) Student Fees include Instructional, General, IT&IE, Campus Life, Non-Resident Fees, Program Fees, Co-Op Fees and

Distance Learning Program Fee. Includes Inflation and Enrollment Growth.

(3) In FY 10 Access and Success Challenges were absorbed into State Share of Instruction.

(4) SSI includes $27.9 million in Federal Stimulus funding

(5) SSI includes $25.8 million in Federal Stimulus funding

(6) Federal Stimulus discontinued at the end of FY11

Center for

Under- Access and

Year graduate Transition** Graduate Law Pharmacy Medicine

2006-07 9,399$ 7,392$ 11,661$ 18,032$ 11,661$ 25,965$

2007-08 9,399$ 7,392$ 12,111$ 18,982$ 12,111$ 26,910$

2008-09 9,399$ 7,392$ 12,354$ 19,362$ 12,354$ 27,987$

2009-10 9,399$ 7,392$ 12,723$ 19,942$ 12,723$ 29,385$

2010-11 10,065$ 7,917$ 13,236$ 20,946$ 13,236$ 30,855$

2011-12 10,419$ -$ 13,701$ 22,204$ 14,361$ 31,935$

2012-13 (Semesters) 10,784$ -$ 14,182$ 23,536$ 15,726$ 28,820$

2013-14 10,784$ -$ 14,182$ 23,536$ 17,930$ 29,096$

2014-15 11,000$ -$ 14,468$ 24,010$ 18,290$ 29,680$

2015-16 11,000$ -$ 14,468$ 24,010$ 18,290$ 29,680$

2016-17 11,000$ -$ 14,468$ 24,010$ 18,290$ 29,680$

Ten Year Average Annual Increase 160$ N/A 281$ 598$ 663$ 372$

1.6% N/A 2.2% 2.9% 4.7% 1.4%

Five Year Average Annual Increase 116$ N/A 153$ 361$ 786$ (451)$

1.1% N/A 1.1% 1.6% 5.1% -1.4%

ANNUAL FEE HISTORY

OHIO RESIDENT FEES - UPTOWN CAMPUS

STATE SHARE OF INSTRUCTION AND STUDENT FEES

TEN YEAR & FIVE YEAR TRENDS

UPTOWN CAMPUS

(IN THOUSANDS)

State Share of Instruction1

Student Fees2


58

Graduate & Total Blue Ash Clermont Grand

Year Undergrad Professional Uptown College College Total

2010-11 17,853 5,709 23,562 3,600 3,075 30,237

2011-12 18,353 5,916 24,269 3,690 3,024 30,983

2012-13 17,901 5,998 23,900 3,476 2,773 30,149

2013-14 18,815 6,404 25,219 3,595 2,868 31,682

2014-15 18,928 6,556 25,484 3,688 2,759 31,931

Projected 2015-16 19,003 6,459 25,462 3,625 2,796 31,883

Source: Official counts reported to HEI

FTE fomula: Total annual credit hours divided by 30

Projected 2015-16 based on summer and fall 2015 plus spring 2015 (to project spring 2016 flat)

2010-11 2011-12 2012-13 2013-14 2014-15

Uptown Campus

Undergraduate Certificate 221 287 373 272 324

Post Bacc / Grad Certificate 91 65 135 316 411

Associate 116 152 93 73 34

Baccalaureate 4,277 4,701 4,811 5,022 5,417

Master's 2,080 2,413 2,652 2,872 2,924

Doctoral Research 220 242 230 265 213

Doctoral Professional 415 461 515 503 477

Blue Ash College



Associate 424 534 565 554 529

Baccalaureate 7 9 34 35 40

Clermont College



Associate 362 471 462 468 424

Baccalaureate 31 62 60

Source: Official figures reported to HEI

DEGREES AWARDED

FY 2011 to FY 2015

ALL-TERMS SUBSIDY ELIGIBLE REPORTING, FY 2011 to 2016

Uptown Campus

FULL TIME EQUIVALENT (FTE) ENROLLMENTS


59

Academic Support – Activities carried

out primarily to provide support services

that are an integral part of the

operations of one of the three primary

missions – instruction, research and

public service. This category includes

Academic Affairs Administration,

Libraries, Museums & Galleries and the

Deans’ offices.

Auxiliary Enterprises – Entities that

exist to furnish a service to students,

faculty or staff and charge a fee directly

related to, but not necessarily equal to,

the cost of the service. These entities

manage as essentially self-supporting.

The state of Ohio specifically identified

the following: Residence & Dining Halls,

Intercollegiate Athletics, Student Unions,

Bookstores, Parking Lots & Garages,

Kingsgate Conference Center, the

Campus Recreation Center, Faculty

Club and the Fifth Third Arena at the

Myrl H. Shoemaker Center.

Campus Differential Tuition — This

required fee applies to any full-time

student who registers for 7 units/hours,

or more, outside of their primary

campus, academic program level and/or

career. This fee is the difference

between the full-time instructional fee

charged at the primary program level, or

campus, and the full-time instructional

fee for the campus or highest program

level. This includes the Non-Resident

Surcharge portion of the Instructional

Fee.

Campus Life Fee – Fee charged to all

undergraduate, graduate and

professional students (except UC Blue

Ash, Clermont College, and Distance

Learning Programs), covering various

recreational and entertainment facilities

and programming that can be utilized by

all students to enhance the campus

environment and increase student

engagement. This fee was voted on

and approved by the student body.

Current Fund – A fund used to expend

resources earned for operating

purposes during the current fiscal year.

This fund group is divided into two fund

subgroups: unrestricted and restricted.

NOTE: Non-Current Funds have been

excluded from this report. These funds

include Plant Funds, Loan Funds and

Endowment Principal.

Departmental Operating Expenses

(DOE) – Expenses related to the

operation of a department excluding

salaries and benefits.

Designated General Fund (also called

a Designated Fund) – A subgroup of

Current Unrestricted Funds, these funds

are designated, or set aside, by the

Board of Trustees for specific purposes,

programs or activities.

Distance Learning Fee: This required

fee is used to support the infrastructure

(state authorization process, information

technology, etc.) needed to support the

Distance Learning Mission.

Endowment Income – Revenue

generated from Endowment principal.

The donor specifies that the principal (or

corpus) is to be held in perpetuity. This

principal is unexpendable, but is

invested to produce earnings that are

generally available, in whole or in part,

for current use.

Full-time Equivalent Student (FTE) –

An enrollment unit determined by

dividing total student credit hours of

course instruction by 30 for the fiscal

year. This definition excludes the MD

program.

General Fee - This required fee

provides funding for non-instructional

services and is assessed uniformly to all

enrolled students. These services are

directly related to students' academic

progression through the university. The

fee also enhances many programs

available to and used by all students

including many web-delivered services.

The distribution of these fees is

determined by the Student Advisory

Committee on the University Budget

(SACUB).

Grants and Contracts – All amounts

earned on grants, contracts, or

cooperative agreements from federal,

state or local government agencies.

These amounts could also include funds

that result from contracting or furnishing

of goods and services of an

instructional, research or public service

nature from a nongovernmental

organization.

Gross Tuition, Fee and Other Student

Charges – General revenue received

from regular session, summer school,

continuing education and other fees.

These other fees include IT&IE Fee,

Campus Life Fee and Nonresident

Surcharge Fee. See definition of each

fee within.

Information Technology and

Instructional Equipment (IT&IE) Fee –

Fee charged to all undergraduate,

graduate and professional students

(except medical programs) for the

purpose of improving access to and

assistance with information technology

as well as funding other types of

instructional equipment.

Institutional Support – Activities for

operations that provide support services

for central, executive-level activities

concerned with management and long-

range planning for the entire university.

This category includes Executive

Management, Finance, Human

Resources, Administrative Services,

Public Affairs and Development.

Instructional Fee — This required fee

covers costs associated with instruction

and classroom time including classroom

supplies and materials.

Instruction and General – All activities

allocated directly and applicably as part

of the university’s instructional program.

This category includes departmental

research and public service that cannot

be separately budgeted.

APPENDIX 2

Definitions Used Throughout


60

Performance-Based Budgeting – Key Definitions:

Base Net Revenue Target: this is the amount of base net

revenue that must be generated by the revenue

producers in order to maintain a balanced university

budget. (Base Net Revenue plus the positive value of the

Direct Threshold Share)

Base Net Revenue: the current amount of net revenue

being generated minus direct expenditures.

Direct Expenditures: expenditures and net transfers

directly controlled by revenue producers. These amounts

do not reflect the total costs of revenue producers. The

following costs of goods and services used by revenue

producers are included in Indirect Expenditures: utilities,

maintenance, libraries, student affairs, research, and debt

service, among others.

Indirect Expenditures: all expenditures and net

transfers controlled by revenue supporters. These

amounts do not accurately represent university overhead

because they include some costs of goods and services

used by revenue producers; examples include: utilities,

maintenance, libraries, student affairs, research, and debt

service.

Inter-Campus Tuition Transfer: net adjustments for

students who take classes outside of the campus of their

academic program.

Home College: the college that offers the academic

program/major chosen by students.

Inter-College Tuition Adjustment In: net adjustment

for students from other colleges taking courses in a home

college.

Inter-College Tuition Adjustment Out: net adjustment

for home college students taking courses in other

colleges.

PBB Report (PBB 100): document that shows each

college’s year-to-date performance as of the close of

business. For each general fund revenue and expense

item, the report shows annual budget, expected year-to-

date amount, actual year-to-date amount, and the

variance between expected and actual amounts. The

purpose of the Monthly Report is to help colleges monitor

performance relative to PBB goals.

Progress Tracking Report: document that contains

selected items from the PBB Monthly Report plus

projections for the entire fiscal year. This report also

includes adjustments for in-progress transactions that

have not yet been completed in the financial system. It is

prepared early in the fall and spring semesters and at the

end of the year. The purpose of the Progress Tracking

Report is to give college and university leaders early

indications of full-year performance in meeting PBB goals.

Revenue Producers: those units that generate revenue

(typically colleges).

Revenue Supporters: those units that support the

revenue producers (Provost Office, Registrar, Finance,

etc.).

Revenue: all dollars generated (tuition, fees, State

Share of Instruction, other) distributed by home college.

The revenue section also includes scholarships in order to

present net revenue.

Shortfall: the amount a unit returns, in the form of an

expense budget cut, for failing to meet its threshold share.

Splittable Revenue: all revenue generated beyond the

threshold share except University Scholarships &

Fellowships, General Fees, Other Revenue and

Sponsored Revenue. General Fees and Sponsored

Revenue are not splittable because they have been

earmarked. The term “splittable” is used because this

surplus is split between the revenue producer and the

Provost’s office.

Threshold Plan: the plans that units submit to meet

their threshold shares.

Threshold Share, Direct: the amount of the total

university threshold that is assigned to each revenue-

producing unit, which they must add to their base net

revenue for the academic year.

Threshold Share, Indirect: the amount of the total

university threshold that is assigned to each revenue-

supporting unit. For this type of unit, this amount

represents a mandatory expense budget reduction.

Total University Threshold: the difference between

the anticipated total net revenue and the anticipated total

expenditures for the entire general fund for the fiscal year.

This is the figure that forms the basis for the direct and

indirect threshold shares. It is referred to as a budget

reallocation or cut in other university budget

documentation.

Internal Campus Services Overhead – An internally charged

fee within the Campus Services Auxiliary from one Campus

Services Department to another and not to other funds for

shared expenses.

Mandatory Transfer – Transfer made from one fund to

another in order to comply with legally enforceable

agreements, such as bond indentures and debt agreements.

Non-Mandatory Transfer – Transfer made from one fund to

another at the discretion of the governing board to serve

whatever purpose the board agrees is desirable.

Nonresident Surcharge – Fee charged for the full cost of

instruction for non-Ohio residents. The Ohio Board of

Regents subsidy policy provides very little support for out-of-

state undergraduate students and only if they remain in the

state of Ohio after graduation.

Operation and Maintenance of Plant – Current year

activities that provide support for the administration,


61

supervision, operation, maintenance,

preservation and protection of

university buildings, net of amounts

charged to auxiliary operations and

the UC Medical Center. This

category includes utilities, repair and

renovations, custodial services,

grounds maintenance, space rental

and property insurance.

Metropolitan/Reciprocity Tuition:

Some non-Ohio residents may qualify

for these special tuition rates based

on program, county of residence, and

application approval.

Private Gifts – Contributions

received from an outside organization

or individual. Funds raised are

allocated according to restrictions

established by donors. If gifts are

made without donor restrictions,

allocation is determined by the

university.

Program Fee: This fee is college

and/or program specific and the

purpose and use varies.

Public Service – Activities

established primarily to provide

noncredit designated course offerings

and services beneficial to individuals

and groups external to the university.

This category includes Continuing

Education and Cooperative Extension

Services.

Recovery of Expenses –

Expenditure made for or on behalf of

the university that subsequently is

recovered (reimbursed) in cash or

internal transfer.

Restricted Funds (also called

“Current Restricted Fund”) – A

subgroup of Current Funds that is

expendable only for those purposes,

programs or activities specified by the

donors and organizations providing

the funds through gifts, grants or

contracts. Externally imposed

restrictions are different from

internally created designations

established by the Board of Trustees

on unrestricted funds because

restrictions cannot be removed

without consent from the external

parties.

Sales and Services Income – There

are two different types of sales and

services income. The first type falls

under the educational activities

category. These revenues are

related incidentally to the conduct of

instruction, research and public

service and exist to provide

instructional and laboratory

experience for students that

incidentally create goods and

services that may be sold to students,

faculty, staff and the general public.

The second type of sales and service

income falls under the auxiliary

enterprises. These revenues exist to

furnish goods or services, rather than

training or instruction.

Scholarships and Fellowships –

Outright grants and trainee stipends

to individuals enrolled in formal

course work. These waivers are

charged against Tuition and Fees for

a net amount recorded in sources of

income in general funds. In other

funds, scholarships and fellowships

are recorded as expenditures.

Separately Budgeted Research –

Activities specifically organized to

produce research outcomes, whether

commissioned by an external agency

to the university (restricted funds) or

by the university (unrestricted funds)

and includes matching funds

applicable to the conditions set forth

by a grant or contract.

State Appropriations (State Share

of Instruction or SSI) – Formula-

driven state funding recommended

and approved by the Governor and

the State Legislature. NOTE: The

methodology of this formula was

drastically changed beginning in FY

2010.

Student Services – Activities for

which the primary purpose is to

contribute to a student’s emotional

and physical well-being, as well as

his/her cultural and social

development outside the context of

the formal instructional program.

Temporary Investment Income –

Interest received on the investment of

cash or equivalents into short-term

instruments, which are invested for

diversification of risk and yield. Such

securities are limited to those issued

by the U.S. government and federal

agencies, government-sponsored

enterprises and government-

sponsored private corporations, plus

prime commercial paper, certificates

of deposit and other money market

securities.

Undesignated General Fund (also

called “Current Unrestricted

Undesignated Fund”) – A subgroup

of Current Unrestricted Funds

whereas current resources are

available for allocation in support of

core instruction, instructional support

and related general administrative

and physical plant expenditures. The

university maintains a separate

undesignated general fund for the

Uptown Campus and one for each of

the regional campuses. This type of

fund is free of internal designation by

the Board of Trustees to specific

purposes, programs or activities.

University Overhead – An internally-

set rate charged by the undesignated

general fund to other funds for

administrative charges paid by the

fund (including but not limited to

utilities, basic maintenance of

buildings.) This fee nets to zero

effect on the current funds budgeted

financial statements, but affects the

budgeted sources of the

undesignated general fund and the

budgeted expenditures of restricted,

designated and auxiliary funds.


62

The university’s Current Funds Budget Plan and the university’s Audited Financial Report are compared in the

following table. The audited annual financial report includes all actual data for the fiscal year on a full-accrual

basis along with discussion of any relevant subsequent events.

APPENDIX 3

Relationship to Financial Statements


63

APPENDIX 4

Other Sources for Important Information

Financial Policies – http://www.uc.edu/af/policies/

Operating Cash Policy Structural Deficit Policy

Office of Budget Management – http://www.uc.edu/af/budgetfinsvcs/budgetmgt.html

Contains links to UC Budget Plans for FY 2006 — FY 2016

Controller’s Office – http://www.uc.edu/af/budgetfinsvcs/controller.html

Government Cost Compliance (F&A Rates) – www.uc.edu/af/budgetfinsvcs/gcc.html

University Decision-Making Process – http://www.uc.edu/provost/resources/decisionmaking.html

Creating Our Third Century – http://president.uc.edu/thirdcentury

APPENDIX 5

Budget-Building Process

The FY 2017 budget is the product of a transparent and participatory decision-making process, structured around

key committees with multiple constituencies. Among these committees are the Academic Committee (AC), which

focuses on strategic academic priorities; the Fiscal Coordinating Committee (FCC), which facilitates integrated

decisions around fiscal planning and priorities; and the Budget Committee (BC) which supports the Executive

Committee on fiscal matters. All of these groups, as well as the Faculty Senate and the Academic Operations

Committee (AOC), send proposals to the Provost. The Provost, the Executive Committee, and the President ’s

Cabinet advise and make proposals to the President who then submits recommendations to the Board of Trustees

for approval.

University Decision-Making Process – http://www.uc.edu/provost/faculty/resources/decisionmaking.html

http://www.uc.edu/af/policies/

http://www.uc.edu/af/budgetfinsvcs/budgetmgt.html

http://www.uc.edu/af/budgetfinsvcs/controller.html

http://www.uc.edu/af/budgetfinsvcs/gcc.html

http://www.uc.edu/provost/resources/decisionmaking.html

http://president.uc.edu/thirdcentury

current funds budget plan fiscal year 2016 2017 · fy 2016-2017 university current funds budget...

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