The University of Kansas (Lawrence Campus)

Transcription

1 The University of Kansas (Lawrence Campus) Executive Summary of the Operating Budget For Fiscal Year Ending June 30, 2018

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3 The University of Kansas Lawrence Campus Table of Contents Page 1-8 Budget and Operating Expenditures 9-10 University Summary by KU Fund University Summary by Area of Responsibility 13 General Use Expenditure Budget Summary by Area and Object 14 Restricted Use Expenditure Budget Summary by Area and Object 15 Summary by FTE Area of Responsibility Summary with Department Detail General Use Operating Budget (includes breakdown by category) Service Clearing Summary by Department Capital improvements 82-88

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5 The University of Kansas Lawrence Campus The operating budget for the University of Kansas Lawrence Campus as of July 1, 2017 totals $698,212,387. Changes in Appropriation Amounts and General Use Revenue Overview of State General Fund (SGF) FY The 2015 Legislature had established the FY 2017 SGF budget at $141 million. This total included a one-time allowance of $3.3 million for the 27 th pay period and other adjustments to the Principal and Interest funds for payment of debt service. During the 2016 Legislative Session, an additional $100,000 was appropriated for the Kansas Geological Survey to monitor seismic activity in south central Kansas. However, an additional $700,000 was removed because of a moratorium in the D&D fringe rate for the entire year. And, in the closing hours of the session, an aggregate amount of $7.0 million was also removed. As noted on page 60 of the FY 2017 Comparison report issued by the Kansas Division of the Budget, The Legislature directed allotments implemented in FY 2017 to be calculated as a uniform percentage from the total of all operating budget accounts of the State General Fund and special revenue funds of each state educational institution, which had the effect of cutting appropriations for the University of Kansas and Kansas State University by a greater percentage than the other universities. FY 2017 cash reduction targets. As the FY 2017 Lawrence campus budget was prepared, the individual line items were reduced to balance to the target balances. However, because of the timing, the requisite reduction for Operating Expenditures was made only to central accounts (primarily to the utilities budget). As the year progressed, reallocation targets were calculated for each area of responsibility and cash transfers were made from the various units to reflect more intentional FY 2017 allocations of spending authority.. As part of the working budget preparation, base budgets for each area of responsibility were balanced to reflect the SGF allocation. When reallocation targets were calculated, $1,800,000 or the estimated impact of a 1% tuition rate increase was utilized to lessen the impact to campus units and approximately. During the 2017 Legislative Session, the effective SGF reduction of 5.14% was reduced to 4.0% It is expected that adjustments will be made during preparation of the working budget to align budgets with the reduced State General Fund appropriation total. FY As part of the biennial budget process, the 2017 Legislative Session further adjusted the effective SGF reduction to 3.0%. The changes to SGF appropriations from FY 2016 to FY 2019 are summarized in Table I. 1

6 General Fees The estimated tuition revenue for assumes that Fall 2017 Lawrence campus undergraduate enrollment will be the same as Fall Standard Tuition. As approved by the Kansas Board of Regents, the tuition rates for undergraduate resident students were increased by 2.5%, graduate resident students by 2.5%, undergraduate nonresident students by 2.5%, and graduate nonresident students by 2.5%. Compact Tuition Rates. For first-time, degree seeking freshman students opting into the compact rate, the tuition will be 5.0% higher than the previous cohort s compact tuition rate and will be a flat four year cohort rate. These students will also pay the Technology Fee of $10 per credit hour. The rate for these students will not change for their four years of undergraduate study. Beginning Fall 2015, first-time freshman were assessed at the standard tuition rate unless they choose to participate in the compact, this option will continue for students entering Fall For the class entering in Fall 2015, 19.6% of the students chose to participate in the compact and 11.5% of the class entering in Fall 2016 chose to participate in the compact. Tuition compact students who entered in Fall 2014 as first-time freshmen have no tuition increase but continue to pay the compact rate that is in place for their cohort. The Tuition compact students who first entered in Fall 2013 and have been eligible for their compact rate for four years will be assessed the standard tuition rates if still enrolled. Technology Fee and KU Fund 088. The Technology Fee of $10 per credit hour, first instituted in FY 2011 remains in effect; the fee applies to all students. Course Fees. All course fees (sometimes known as Differential Tuition) remain at the FY 2017 rates. The course fee budget amounts for are based on a steady state revenue from actual FY 2017 revenue collections. Debt Service for Pharmacy Bonds. In August 2016, the state s Department of Administration refinanced the 2008L bond issue to 2016H. The appropriation for KU Fund 031 reflects the new amortization schedule. Expected Changes in Expenditures from FY 2017 to Fringe Rates. As determined by the State, certain fringe rates were changed for : Employer share of health insurance 4.46% increase The rate for state Death and Disability (D&D) Insurance premiums was restored to 1.0 percent for. The employer share of Board of Regents retirement continues at 8.5 percent. The Kansas Public Employee Retirement System (KPERS) rate has increased from to percent. The state leave reserve assessment (SLRA) for vacation and sick leave payouts upon retirement remains at 0.75 percent. Unemployment insurance (UCI), from 0.12 percent to 0.08 percent in Workers compensation (WCI), from percent to 0.38 percent The Vacation Leave Payout (VLN) fringe rate will remain at.45 percent for. 2

7 Salary Increases for. As described last year, our FY 2017 Tuition Proposal included a pool of salary increase funds to reward excellence in teaching, research, and leadership, and to target retention of key faculty and staff. These increases were implemented with the pay period beginning November 20, 2016 for fiscal year appointments and consistent with prior practice, on January 1, 2017 for academic year appointments. Annualization of these increases is reflected in the printed budget. The Tuition Proposal did not include a merit pool for salary increases. However, additional information on salary increases are included below under the section labelled Other Budget Changes for. GTA Memorandum of Agreement. A revised Memorandum of Agreement for Graduate Teaching Assistants (GTAs) was ratified and became effective on July 1, 2016; the most noteworthy change relates to an increase in the minimum salary ($15,000 for the academic year; and $15,500 for the academic year) and all subsequent years. Sufficient funds were allocated to units in support of the new minimum requirements. Faculty Promotion Bonuses. Academic units received allocations of $5,000 for each assistant professor promoted to associate professor and $10,000 for each associate professor promoted to full professor. Increases beyond this amount were determined by unit-specific promotion and merit salary policies. These enhanced allocation amounts will remain in effect for future promotion cycles. University Support Staff and University Support Staff covered by a Memorandum of Agreement for 1290 PE. As of 07/01/2017, no changes have been budgeted for. University Support Staff Covered by the KUPOA Memorandum of Agreement). As of 07/01/2017, no changes have been budgeted for. Longevity Bonuses. The budget includes longevity payments of $50.00 for every year of service, beginning with ten years of service ($500) and capping out upon reaching 25 years of service (the maximum allowable amount of $1,250). The printed budget shows the full fiscal year budgeted salary, including longevity bonuses. Other Budget Changes for The expenditure limits mandated during the 2016 Legislative Session do not apply for FY The 2017 Legislature enacted 2017 HB 2002 (Section 177) which includes these provisos for FY 2018: (f) A state employee shall be eligible for a salary increase under this section based on only one of the following: (1) 5% salary increase, including associated employer contributions, for all state employees in the classified and unclassified service who have not received an increase in salary after July 1, 2012, and who have been continuously employed by the state since July 1, 2012, except as provided in paragraph (3) or (4); 3

8 (2) 2.5% salary increase, including associated employer contributions, for all state employees in the classified and unclassified service who first became employed by the state after July 1, 2012; The University is evaluating the start dates of all employees appointed to regular, benefits eligible positions to determine eligibility for the specified increase(s). A request was submitted to the State Finance Council and on June 30, 2017, the council approved an increase of $403,967 for the Operating Expenditures line-item (KU Fund 003) and $8,198 for Kansas Geological Survey (KU Fund 033). For other funds, it will be necessary to reallocate within budgeted fund balances to enable the increases. Implementation of the salary increases are expected to be July 2, 2017 for faculty and staff with fiscal year appointment and August 18, 2017 for faculty and staff with academic year appointments. The office of Human Resources Management will determine which employees should be eligible for the increases. Raises will be made effective in the HR/Pay system with the appropriate effective date with no intervention required by campus budget officers. The Budget Office will make cash transfers as necessary; and the increases will be annualized for the FY 2019 working budget. The printed budget reflects the pay rates that are in effect at the beginning of the fiscal year. Faculty of Distinction Funding (KU Fund 401). The printed budget amounts for the individual cost centers are based on the FY 2017 earnings for each unique faculty of distinction cost center. The budget will be amended when the FY 2018 earnings amounts have been communicated to the University. Financial System Transformation (FST). During FY 2017 the campus has been engaged in a comprehensive project to implement Oracle s Fusion (Financials in the Cloud); Business Intelligence Cloud Services BICS, now called OAC Oracle Analytics Cloud, and a new budget system. Collectively, these projects are referred to as the Financial System Transformation (FST). Information specific to the budget system, and changes resulting from its roll out, appear below. In late February 2016, KU purchased Oracle s Planning and Budgeting Cloud Services solution (PBCS). In July 2016, our implementation partner, Performance Architects, arrived on campus to help us design and implement our new budget system. Working groups identified current business processes and business requirements for the new system. The system implementation will be performed in two phases. Phase 1 covers the future year budget initiation and preparation this phase went live in January 2017 and the budget was prepared with this software tool. For Phase 2, we are partnering with Perficient. This phase is still in process and will cover the current year budget management and analysis process. One change that appears in the budget was the implementation of a new Area of Responsibility (ARSP) structure. The primary areas of responsibility appear as four digit numbers and secondary areas contain five digits. 4

9 Another byproduct of the overall FST project was consideration of business processes. Specific to budgeting practices, the budget reflects an assignment of KU fund 099 to allocated amounts for salary and fringe. Previously KU Funds 003 and 099 had been used interchangeably for these budgets. The allocation of KU Fund 003 for salaries and fringes appears in ARSP 5000 (named UKANS Corp - Primary) with a counter balancing (negative) entry in KU Fund 099. When the payroll is processed against a budgeted amount showing KU Fund 099, the expenses will be recorded as split between Fund 003 (approximately 40%) and Fund 099 for the balance. Realignments Realignments of the reporting structure for. The following realignments to the reporting structure are included in the working budget. a) The department of Urban Planning moved from the School of Architecture to the College of Liberal Arts and Sciences (ARSP 2600); b) The Lied Center and Spencer Museum of Art moved to Academic Affairs (1210) from Faculty Development; c) ROTC units moved to Faculty Development (1220) from Academic Affairs; d) Confucius Institute moving from the Edwards Campus to the School of Education (2350); e) Formed a separate area for Undergraduate Studies (1260) from Academic Affairs; and f) Consolidated units reporting to the Vice Provost for Administration and Finance into one mega unit (ARSP 4000) formerly Information Technology; Administration and Finance; Campus Operations; and Shared Services Centers. This area also includes the Business Intelligence Center which had been budgeted within the Academic Reserve in FY Internal to the university, the line-item for Umbilical Cord Matrix Project (KU Fund 037) was allocated 60% to the School of Pharmacy and 40% to the School of Engineering. This redistribution occurred because of faculty turnover in the School of Engineering. 5

10 Table I University of Kansas, Lawrence Campus State General Fund: FY changes Fund 003 Fund 033 Fund 037 Operating Geological Umbilical Expenditures Survey Cord Matrix Pharmacy Debt Service * Total SGF FY 2016 Printed Working Budget Appropriation for 27th Pay Period (one-time) Principal and Interest (net adjustment) FY 2017 Appopriation as of 07/01/ ,592,285 5,826, ,935 4,126, ,675,583 3,160, ,206 1,649 3,341,599 (6,287) (6,287) 130,753,029 6,005, ,584 4,120, ,010,895 Action during 2016 Legislative Session Additional KGS Funds Monitor seismic activity in south central Kansas Adjustment for D&D Moratorium Action during May 2016 (effective reduction of 5.14%) FY 2017 Printed Working Budget Adjustment for Debt Service Refinancing and P&I Adjustments Remove approporation for 27th pay period Misc Fringe Adjustments (Governor's Rec. January 2017) Governor's Recommendation for 100, ,000 (652,741) (46,707) (721) (700,169) (6,690,927) (311,604) (6,729) (7,009,260) 123,409,361 5,747, ,134 4,120, ,401,466 (635,557) (635,557) (3,160,744) (179,206) (1,649) (3,341,599) 507,794 61, , ,756,411 5,630, ,400 3,485, ,994,967 6

11 Action during 2017 Legislative Session Fund 003 Fund 033 Fund 037 Operating Geological Umbilical Expenditures Survey Cord Matrix Pharmacy Debt Service * Total SGF KPERS Adjustment Partial Restoration -- to achieve effective reduction of 4.0% as appearing in HB 2002 / SB 2324 Pending Request to State Finance Council (2.5% Merit) Printed Working Budget Totals 136, ,829 1,486,915 69,247 1,494 1,557, ,379,585 5,699, ,913 3,485, ,689, ,967 8, , ,783,552 5,708, ,913 3,485, ,101,617 * Pharmacy Debt Service includes KU Funds 031 and

12 Table II University of Kansas, Lawrence Campus State General Fund: to FY 2019 Fund 003 Fund 033 Fund 037 Operating Geological Umbilical Expenditures Survey Cord Matrix Pharmacy Debt Service * Total SGF Governor's Recommendation for 120,756,411 5,630, ,400 3,485, ,994,967 Adjustment for Debt Service Refinancing and P&I Adjustments 2,546 2,546 Misc Fringe Adjustments (Governor's Rec. January 2017) 194,733 13, ,276 Governor's Recommendation for FY ,951,144 5,643, ,619 3,487, ,205,789 Action during 2017 Legislative Session KPERS Adjustment 193, ,268 Partial Restoration -- to achieve effective reduction of 3.0% 2,787, ,836 2,803 2,920,558 FY 2019 as appearing in HB 2002 / SB ,932,492 5,774, ,450 3,487, ,320,615 Pending Request to State Finance Council (2.5% Merit) - FY 2019 Preliminary SGF Budget 123,932,492 5,774, ,450 3,487, ,320,615 * Pharmacy Debt Service includes KU Funds 031 and

13 University of Kansas Budget and Operating Expenditures for the Fiscal Year Ending June 30, 2018 Fund Description Salaries Fringe Subtotal OOE Grand Total 003 Operating Expenditures 109,551,406 10,199, ,750,642 3,032, ,783, Geological Survey 3,958,293 1,012,465 4,970, ,299 5,708, Umbilical Cord Matrix Project 59,384 5,529 64,913 60, ,913 Subtotal State General Fund 113,569,083 11,217, ,786,313 3,830, ,616, Geological Survey Water Plan ,841 26, KU Edwards JCERT Programs , , KU Edwards 3,057, ,632 3,737,979 2,829,521 6,567, Education - Everspring 1,415, ,612 1,667,839 4,210,161 5,878, Business - Everspring 700,000 71, ,386 2,776,614 3,548, Engineering Expansion (BOEI) 2,743, ,935 3,420, ,682 4,307, Business Expansion 972, ,916 1,175,424 78,779 1,254, Urban Planning Course Fee 45,800 3,880 49,680 25,320 75, Information Technology Fees 3,013, ,983 3,780,354 2,270,646 6,051, School of the Arts Course Fees 61,802 23,007 84, , , School of Social Welfare Fee 387,829 43, , , , School of Journalism Fee 155,000 18, , , , School of Music Fee 161,887 56, ,041 60, , School of Education Fee 185,219 28, , ,645 1,153, Engineering Equip Fee 192,316 65, ,422 2,255,578 2,513, School of Architecture Fee 19,050 7,405 26, , , School of Business Fee 8,011,935 1,553,677 9,565,612 1,333,388 10,899, Pharm.D. Special Fees 3,404, ,735 4,258,924 1,612,076 5,871, Law School Special Fees 1,097, ,488 1,340,136 2,100,864 3,441, General Fees 125,220,812 50,194, ,415,499 81,107, ,523, Interest On Permanent Univ Fnd 2, ,844 17,063 19,907 Subtotal Other General Use 150,847,923 55,742, ,590, ,448, ,038, Deferred Maintenance Support Fire Service Training Fund 628, , , ,175 1,363, Faculty of Distinction 20,369 15,310 35,679 24,337 60, Student Union Fund ,886,000 1,886, Law Enforcement Training Ctr 3,474, ,099 4,393,459 3,265,257 7,658, Jo Cnty Educ Research Triangle 2,218, ,189 2,789,004 3,011,087 5,800, Research Overhead ,200,000 1,200, Restricted Fees-General 17,022,824 4,474,108 21,496,932 28,812,987 50,309, Family Education Loans ,757,700 13,757, Federal - Other Agencies ,000 10, KAN-GROW Engineering ,480,929 3,480, Restricted Fees - Non-Fed Proj ,434,900 6,434, Confucius Institute 8, , , , Endowment Reimbursements 6,658,881 1,546,373 8,205,254-8,205, Administrative Overhead 4,880,034 1,500,000 6,380, ,474 6,825, Administrative Overhead - SSC 880, ,602 1,166,330 29,675 1,196, JCERT Academic Programs 564, , , , , Saferide Campus Fee , , Student Union Activities Fee , , Legal Services for Student Fee 440, , , , , Campus Environmental Improveme 181,864 34, ,442 78, , Student Media Fee , , Educational Opportunity Projec 27, , , , Kansas Athletics Fee , , Campus Lighting Fund ,000 99, Restricted Fees-Student Activ 307,539 19, , , , Newspaper Readership Prgm Fee , , University Camps 28,249 2,630 30, , , Restricted Fees-Concert Course 201,196 59, , , , Multicultural Resource Ctr Fee 85,853 28, , , , Campus Infrastructure Fee ,650,000 1,650, Hilltop , , Student Invol & Ldshp Ctr SILC 89,294 25, ,008 37, , Emily Taylor Center (ETC) 36,577 11,262 47,839 43,123 90,962 9

14 University of Kansas Budget and Operating Expenditures for the Fiscal Year Ending June 30, 2018 Fund Description Salaries Fringe Subtotal OOE Grand Total 772 Student Money Mgmt (SMMS) 90,916 18, ,043 10, , University Press Of Kansas 1,179, ,472 1,450, ,684 2,338, General Use-KUMC Salaries 167,848 39, , , K U Medical Center Salaries 25,975 10,680 36,655-36, K U Medical Center Salaries 25,813 5,821 31,634-31, Board of Regents Salaries 26,933 5,721 32,654-32,654 Subtotal Restricted Use 39,273,593 10,270,565 49,544,158 69,770, ,314, Health Service 5,869,807 1,617,196 7,487,003 4,144,793 11,631, Health Fac Maint Rep&Equip Res , , Stu Union Renovation Rev Fund , , Housing System Operations 4,169, ,261 4,845,019 22,598,161 27,443, Housing System Rep & Replace ,860,001 6,860, Parking Facilities Revenue 1,050, ,081 1,336,730 3,894,122 5,230, Recreation Ctr Revenue 1,202, ,223 1,472, ,424 2,340, Campus Dining 509, , ,855 17,873,433 18,592, KU Transit System 128,977 28, ,503 4,982,320 5,139,823 Subtotal Auxiliary Use 12,930,664 3,086,776 16,017,440 62,249,254 78,266,694 Subtotal Operating Expenses 316,621,263 80,317, ,938, ,298, ,236, Technology Transfer 331,499 86, , ,000 1,308, F&A Return 134,674 39, , , KUCR Restricted Fees 663, , , ,593 1,630, Sponsored Research 2,782, ,498 3,564,515-3,564, F&A Unrestricted 8,781,544 2,125,897 10,907,441 11,274,351 22,181,792 Subtotal KUCR Corporate Budget 12,693,030 3,218,063 15,911,093 12,947,944 28,859, Service Clearing 5,368,325 1,778,503 7,146,828 2,547,073 9,693, Service Clearing - IT 2,174, ,092 2,744, ,267 3,000,000 Subtotal Service Clearing 7,542,966 2,348,595 9,891,561 2,802,340 12,693, Pharmacy Debt Service , , Pharmacy Debt Service ,492,395 2,492, Refunding Princ & Int 2012D , , Engineering Prin & Int 2013G ,156,325 5,156, McCollum Princ & Int 2014C ,660,156 3,660, JCERTA EC Princ & Int 2010M ,936,408 1,936, GSP Renov Princ & Int 2011C , , Energy Conserv P&I 2010B ,761,492 1,761, Housing Princ & Int 2010A ,807,757 1,807, P&I 2010K , ,935 Subtotal P&I Funds ,422,606 19,422,606 Total Budget 336,857,259 85,883, ,741, ,471, ,212,387 10

15 University Summary by KU Fund Fund Description Budget % of Total 003 Operating Expenditures 122,783, % 031 Pharmacy Debt Service 992, % 032 Pharmacy Debt Service ,492, % 033 Geological Survey 5,708, % 034 Geological Survey Water Plan 26, % 037 Umbilical Cord Matrix Project 124, % 068 KU Edwards JCERT Programs 400, % 069 KU Edwards 6,567, % 073 Education - Everspring 5,878, % 076 Business - Everspring 3,548, % 084 Engineering Expansion (BOEI) 4,307, % 086 Business Expansion 1,254, % 087 Urban Planning Course Fee 75, % 088 Information Technology Fees 6,051, % 089 School of the Arts Course Fees 358, % 090 School of Social Welfare Fee 541, % 091 School of Journalism Fee 341, % 092 School of Music Fee 279, % 093 School of Education Fee 1,153, % 094 Engineering Equip Fee 2,513, % 095 School of Architecture Fee 992, % 096 School of Business Fee 10,899, % 097 Pharm.D. Special Fees 5,871, % 098 Law School Special Fees 3,441, % 099 General Fees 256,523, % 272 Refunding Princ & Int 2012D 205, % 277 Engineering Prin & Int 2013G-1 5,156, % 281 McCollum Princ & Int 2014C 3,660, % 307 Fire Service Training Fund 1,363, % 401 Faculty of Distinction 60, % 510 Health Service 11,631, % 512 Health Fac Maint Rep&Equip Res 200, % 514 Stu Union Renovation Rev Fund 828, % 520 Student Union Fund 1,886, % 529 Law Enforcement Training Ctr 7,658, % 535 Jo Cnty Educ Research Triangle 5,800, % 536 JCERTA EC Princ & Int 2010M 1,936, % 540 Interest On Permanent Univ Fnd 19, % 555 Housing System Operations 27,443, % 556 Housing System Rep & Replace 6,860, % 570 Research Overhead 1,200, % 580 Service Clearing 9,693, % 581 Service Clearing - IT 3,000, % 590 Parking Facilities Revenue 5,230, % 605 GSP Renov Princ & Int 2011C 866, % 626 Recreation Ctr Revenue 2,340, % 688 Energy Conserv P&I 2010B 1,761, % 692 Housing Princ & Int 2010A 1,807, % 11

16 University Summary by KU Fund Fund Description Budget % of Total 694 P&I 2010K-1 543, % 700 Restricted Fees-General 50,309, % 711 Family Education Loans 13,757, % 712 Federal - Other Agencies 10, % 714 KAN-GROW Engineering 3,480, % 718 Restricted Fees - Non-Fed Proj 6,434, % 719 Confucius Institute 252, % 725 Endowment Reimbursements 8,205, % 730 Administrative Overhead 6,825, % 731 Administrative Overhead - SSC 1,196, % 735 JCERT Academic Programs 901, % 742 Saferide Campus Fee 610, % 743 Student Union Activities Fee 232, % 745 Legal Services for Student Fee 716, % 746 Campus Environmental Improveme 294, % 752 Student Media Fee 177, % 755 Educational Opportunity Projec 278, % 756 Kansas Athletics Fee 316, % 757 Campus Lighting Fund 99, % 758 Restricted Fees-Student Activ 717, % 759 Newspaper Readership Prgm Fee 220, % 760 University Camps 480, % 766 Restricted Fees-Concert Course 784, % 767 Multicultural Resource Ctr Fee 246, % 768 Campus Infrastructure Fee 1,650, % 769 Hilltop 141, % 770 Student Invol & Ldshp Ctr SILC 152, % 771 Emily Taylor Center (ETC) 90, % 772 Student Money Mgmt (SMMS) 119, % 777 Campus Dining 18,592, % 778 University Press Of Kansas 2,338, % 790 KU Transit System 5,139, % 801 General Use-KUMC Salaries 207, % 804 K U Medical Center Salaries 36, % 807 K U Medical Center Salaries 31, % 850 Board of Regents Salaries 32, % 905 Technology Transfer 1,308, % 906 F&A Return 173, % 907 KUCR Restricted Fees 1,630, % 908 Sponsored Research 3,564, % 909 F&A Unrestricted 22,181, % 698,212, % 12

17 Expenditure Budget by ARSP The University of Kansas - Lawrence Campus Area Description General Use Restricted Use % of Total 1000 Office of the Chancellor Prima 5,058,811 2,458,398 7,517, % 1010 Public Affairs Primary 4,427,685 1,731,208 6,158, % 1100 Provost Primary 5,487,702 50,655 5,538, % 1130 Office of Research Primary 18,558,928 38,775,324 57,334, % 1140 Student Affairs Primary 2,251,655 65,386,403 67,638, % 1160 Enrollment Management Primary 7,409,826 1,407,273 8,817, % 1210 Academic Affairs Primary 4,590,146 2,424,356 7,014, % 1220 Faculty Development Primary 1,168,183 25,400 1,193, % 1230 Diversity & Equity Primary 1,312, ,396 1,617, % 1250 International Programs Primary 578,840 12,268,333 12,847, % 1260 Undergraduate Studies Primary 5,247,266 2,074,370 7,321, % 1980 Business & Financial Planning 2,169,099 1,709,212 3,878, % 2010 Edwards Campus Primary 3,931,676 24,474,935 28,406, % 2040 Distinguished Professors Prima 55, , , % 2050 Academic Reserve Primary 37,149,553 1,825,910 38,975, % 2070 Related Activities Primary 2,353,256 2,353, % 2090 Summer Session Primary 3,599,220 3,599, % 2200 Architecture Design & Planning 7,113, ,075 7,399, % 2300 School of Business Primary 23,719,902 2,515,214 26,235, % 2350 School of Education Primary 15,669, ,921 16,547, % 2400 School of Engineering Primary 26,255,110 7,258,678 33,513, % 2450 School of Music Primary 7,650, ,847 8,090, % 2500 Journalism/Mass Communications 4,826, ,406 5,417, % 2510 University Daily Kansan Primar 404, , % 2550 School of Law Primary 11,396, ,366 11,958, % 2600 College Liberal Arts&Sciences 106,336,698 6,286, ,623, % 2700 School of Pharmacy Primary 13,959, ,766 14,674, % 2750 School of Social Welfare Prima 4,956, ,000 5,307, % 2800 Libraries Primary 20,249, ,245 20,466, % 4000 Administration and Finance 66,154,684 36,917, ,072, % 9140 Student Organizations Primary 914, , % 9160 Student Financial Aid Primary 11,511,880 14,597,400 26,109, % 9180 Utilities Primary 13,864, ,200 14,248, % 9980 Debt Service Primary 6,687,675 23,972,428 30,660, % Total Expenditure Budget 443,140,365 25,, 698,212, % Expenditure Budget by Object Account Description General Use Restricted Use % of Total Student Salaries (inc GTA/GRA/GA) 24,848,195 5,545,564 30,393, % University Support Staff Salaries 12,866,928 8,490,742 21,357, % Unclassified Salaries 226,701,883 58,403, ,105, % Fringe Benefits 66,959,852 18,923,999 85,883, % Contracts & Services 13,192, ,752 13,978, % Supplies 30,235,845 94,954, ,190, % Travel Domestic 2,911,003 1,462,398 4,373, % Fees Expense 13,128,129 11,603,863 24,731, % Utilities 14,245,296 1,427,545 15,672, % Building & Improvements 369,435 1,811,280 2,180, % Equipment 5,180, ,928 6,043, % Computerware 3,312,214 2,452,259 5,764, % Maintenance 1,631,269 1,589,472 3,220, % Scholarships & Grants 14,928, ,330 15,619, % Other 3,391,700 6,927,147 10,318, % Debt Service Transfers 6,687,675 29,005,730 35,693, % Interfund Transfers 2,548,828 10,134,716 12,683, % Total Expenditure Budget 443,140,365 25,, 698,212, % 13

18 General Use Expenditure Budget University Unclassified Support Staff Student Other Operating Area Description Salaries Salaries Salaries Fringe Expenses Total 1000 Office of the Chancellor Primary 2,753,896-3, ,395 1,545,084 4,991, Public Affairs Primary 2,808,459-86, , ,686 4,427, Provost Primary 3,714,208-21,183 1,122, ,371 5,487, Office of Research Primary 13,158, , ,095 3,635,908 1,316,330 18,558, Student Affairs Primary 1,591, , ,327 79,647 2,251, Enrollment Management Primary 4,488, ,870 22,000 1,499,640 1,131,613 7,409, Academic Affairs Primary 2,567,481 89, , , ,283 4,590, Faculty Development Primary 654,024-36, , ,965 1,168, Diversity & Equity Primary 851,825-43, , ,379 1,312, International Programs Primary 437,877-10, ,903 17, , Undergraduate Studies Primary 3,154, ,871 1,019, ,246 5,247, Business & Financial Planning Primary 940, , ,701 2,124, Edwards Campus Primary 1,858,705 2,523 12, ,261 1,574,250 3,931, Distinguished Professors Primary 55, , Academic Reserve Primary 2,718, ,431,553 37,149, Summer Session Primary 3,050, ,042 48,982 3,599, Architecture Design & Planning Primary 4,343,977 50, ,425 1,293,102 1,171,174 7,113, School of Business Primary 16,684,298-1,694,794 3,880,744 1,460,066 23,719, School of Education Primary 10,593,661 94,385 1,099,937 2,804,399 1,077,417 15,669, School of Engineering Primary 16,784, ,837 1,756,552 4,821,344 2,529,516 26,255, School of Music Primary 5,050, ,682 1,480, ,438 7,650, Journalism/Mass Communications Primary 3,181,224 38, , , ,786 4,826, School of Law Primary 7,159,007 53, ,442 1,658,722 2,388,175 11,396, College Liberal Arts&Sciences Primary 66,507,893 1,190,460 15,199,402 18,359,006 4,984, ,241, School of Pharmacy Primary 9,815,954 39,793 40,004 2,346,232 1,717,301 13,959, School of Social Welfare Primary 3,562,877 75,138 70, , ,333 4,956, Libraries Primary 7,844, , ,419 2,996,591 7,640,229 20,249, Administration and Finance 30,369,939 9,573, ,246 13,726,126 11,608,547 66,154, Student Financial Aid Primary ,511,880 11,511, Utilities Primary ,864,300 13,864, Debt Service Primary ,687,675 6,687,675 Total Expenditure Budget 226,701,883 12,866,928 24,848,195 66,959, ,763, ,140,365 14

19 Restricted Use Expenditure Budget University Unclassified Support Staff Student Other Operating Area Description Salaries Salaries Salaries Fringe Expenses Total 1000 Office of the Chancellor Primary 1,314, ,115 13, , ,050 2,525, Public Affairs Primary 1,113,589-10, , ,181 1,731, Provost Primary 21, ,061 25,000 50, Office of Research Primary 12,064, , ,119 3,147,437 23,197,262 38,775, Student Affairs Primary 8,878,499 1,111,396 2,578,885 2,984,303 49,833,320 65,386, Enrollment Management Primary 682,379 17,904 16, , ,784 1,407, Academic Affairs Primary 929, , ,374 1,055,999 2,424, Faculty Development Primary ,400 25, Diversity & Equity Primary 114,577-7,853 39, , , International Programs Primary 3,853,414 17, ,777 1,143,699 6,950,097 12,268, Undergraduate Studies Primary 587, , ,681 1,056,471 2,074, Business & Financial Planning Primary 656,226-13, , ,055 1,754, Edwards Campus Primary 9,574, ,349 48,088 2,484,377 11,851,665 24,474, Distinguished Professors Primary 277, , , Academic Reserve Primary ,825,910 1,825, Related Activities Primary 1,060,108 39,696 79, , ,584 2,353, Architecture Design & Planning Primary 115, , , , School of Business Primary 1,541, , ,230 2,515, School of Education Primary 289,842 8,925 20,684 73, , , School of Engineering Primary 935,628 3,718 42, ,736 6,032,610 7,258, School of Music Primary 127, , , , Journalism/Mass Communications Primary 339, , , , University Daily Kansan Primary 127, ,352 38, , , School of Law Primary 347,609 40,110 84,506 90, , College Liberal Arts&Sciences Primary 2,640,242 77, , ,914 2,661,649 6,382, School of Pharmacy Primary 333,845-32,308 99, , , School of Social Welfare Primary , , Libraries Primary 34,245 44,200 18, , , Administration and Finance 10,399,956 6,095,152 1,136,870 5,416,215 13,869,605 36,917, Student Organizations Primary 42, ,819 18, , , Student Financial Aid Primary ,597,400 14,597, Utilities Primary , , Debt Service Primary ,972,428 23,972,428 Total Expenditure Budget 58,403,947 8,490,742 5,545,564 18,923, ,707, ,072,022 15

20 Operationg Budget Summary General Use FTE University Student Area Description Support Staff GTA/GRA/GA Unclassified Total 1000 Office of the Chancellor Prima Public Affairs Primary Provost Primary Office of Research Primary Student Affairs Primary Enrollment Management Primary Academic Affairs Primary Faculty Development Primary Diversity & Equity Primary International Programs Primary Undergraduate Studies Primary Business & Financial Planning Edwards Campus Primary Distinguished Professors Prima Academic Reserve Primary Architecture Design & Planning School of Business Primary School of Education Primary School of Engineering Primary School of Music Primary Journalism/Mass Communications School of Law Primary College Liberal Arts&Sciences School of Pharmacy Primary School of Social Welfare Prima Libraries Primary Administration and Finance Total General Use FTE , , Restricted Use FTE (inlcudes Service Clearing - Funds 580 & 581 University Student Area Description Support Staff GTA/GRA/GA Unclassified Total 1000 Office of the Chancellor Prima Public Affairs Primary Provost Primary Office of Research Primary Student Affairs Primary Enrollment Management Primary Academic Affairs Primary Diversity & Equity Primary International Programs Primary Undergraduate Studies Primary Business & Financial Planning Edwards Campus Primary Distinguished Professors Prima Academic Reserve Primary Related Activities Primary Architecture Design & Planning School of Business Primary School of Education Primary

21 Operationg Budget Summary Restricted Use FTE (Continued) University Student Area Description Support Staff GTA/GRA/GA Unclassified Total 2400 School of Engineering Primary School of Music Primary Journalism/Mass Communications University Daily Kansan Primar School of Law Primary College Liberal Arts&Sciences School of Pharmacy Primary Libraries Primary Administration and Finance Student Organizations Primary Total Restricted Use FTE , , Off Budget - Funds 000& 999 (Restricted Use) FTE University Student Area Description Support Staff GTA/GRA/GA Unclassified Total 1000 Office of the Chancellor Prima Provost Primary Office of Research Primary Student Affairs Primary Enrollment Management Primary Academic Affairs Primary Faculty Development Primary International Programs Primary Undergraduate Studies Primary Academic Reserve Primary Architecture Design & Planning School of Business Primary School of Education Primary School of Engineering Primary School of Law Primary College Liberal Arts&Sciences School of Pharmacy Primary School of Social Welfare Prima Administration and Finance Total Off Budget (Restricted Use) FTE Total Restricted Use FTE , , Grand Total FTE , ,

22 Area Office of the Chancellor Funding Sources Fund Description Budget % of Total 099 General Fees 4,991, % 700 Restricted Fees-General 1,643, % 725 Endowment Reimbursements 498, % 756 Kansas Athletics Fee 316, % 801 General Use-KUMC Salaries 66, % Total Funding Sources 7,517, % Expenditure Budget by Department CHANC Chancellor's Office 886, ,718 1,155, % DOLE Institute of Politics 698, , , % ALUM Alumni Records 394,229 26, , % GENCOUN General Counsel 1,316,946 66,832 1,383, % GENCOUN Export Controls 191, , , % ATHL Intercollegiate Athletics 1,503,550 1,751,956 3,255, % Total Expenditure Budget 4,991,979 2,525,230 7,517, % Expenditure Budget by Object Account Description General Use Restricted Use Budget % of Total Salaries University Support - 347, , % Salaries Unclassified 2,753,896 1,314,844 4,040, % Student Salaries 3,604 13,550 17, % Lecturer Salaries - 28,496 28, % Fringe Benefits 689, ,671 1,143, % Contracts & Services 9,000-9, % Supplies 25,468 55,000 80, % Travel Domestic 534,185 15, , % Fees Expense 193,801 10, , % Utilities 310, , % Equipment 2,500-2, % Computerware 93,234-93, % Other 318, , % Interfund Transfers 58, , , % Total Expenditure Budget 4,991,979 2,525,230 7,517, % 18

23 Area Public Affairs Funding Sources Fund Description Budget % of Total 099 General Fees 4,427, % 700 Restricted Fees-General 353, % 718 Restricted Fees - Non-Fed Proj 24, % 725 Endowment Reimbursements 1,353, % Total Funding Sources 6,158, % Expenditure Budget by Department PUBAF Public Affairs 848, ,997 1,127, % PUBAF Office General S&E 65,702-65, % PUBAF Technology Enhancement 13,000-13, % PUBAF Government Relations 38,030-38, % PUBAF Marketing 296, , % NEWS KU News Service 430, , % NEWS KU News Service OOE 32,947-32, % EMP Event Mgmt and Protocol 207, , % EMP Commencement 65,950 2,500 68, % EMP Photography Contract - 40,100 40, % EMP Special Events 28,736-28, % MAR COM Marketing Comms 1,663,620-1,663, % MAR COM Administration 63,351 10,000 73, % MAR COM Digital Media 12,000-12, % MAR COM IT 22,000-22, % KPR KANU Radio 306,370 1,215,612 1,521, % AR Audio Reader Program 333, , , % Total Expenditure Budget 4,427,685 1,731,208 6,158, % Expenditure Budget by Object Account Description General Use Restricted Use Budget % of Total Salaries Unclassified 2,808,459 1,113,589 3,922, % Student Salaries 86,351 10,200 96, % Fringe Benefits 894, ,238 1,216, % Supplies 578, , , % Travel Domestic 60,500-60, % Interfund Transfers - 2,828 2, % Total Expenditure Budget 4,427,685 1,731,208 6,158, % 19

24 Area Provost Funding Sources Fund Description Budget % of Total 099 General Fees 5,487, % 700 Restricted Fees-General 25, % 906 F&A Return 25, % Total Funding Sources 5,538, % Expenditure Budget by Department PROV Provost Office 2,782,447-2,782, % PROV University Governance 132, , % PROV University Ombuds 125, , % PROV American Indian Outreach - 25,655 25, % PROV Univ Gov Staff Senate 4,702-4, % Campus Bldg Insurance Premium 500, , % IC Institutional Compliance 490, , % OIRP Inst Research & Planning 1,451,702 25,000 1,476, % Total Expenditure Budget 5,487,702 50,655 5,538, % Expenditure Budget by Object Account Description General Use Restricted Use Budget % of Total Salaries Unclassified 3,714,208 21,594 3,735, % Student Salaries 21,183-21, % Fringe Benefits 1,122,940 4,061 1,127, % Contracts & Services 15,000-15, % Supplies 75,615 25, , % Travel Domestic 22,982-22, % Computerware 4,785-4, % Other 510, , % Total Expenditure Budget 5,487,702 50,655 5,538, % 20

25 Area Office of Research Funding Sources Fund Description Budget % of Total 033 Geological Survey 5,708, % 034 Geological Survey Water Plan 26, % 084 Engineering Expansion (BOEI) 133, % 099 General Fees 12,690, % 401 Faculty of Distinction 1, % 570 Research Overhead 1,200, % 700 Restricted Fees-General 3,383, % 718 Restricted Fees - Non-Fed Proj 6,000, % 725 Endowment Reimbursements 476, % 807 K U Medical Center Salaries 31, % 905 Technology Transfer 1,308, % 907 KUCR Restricted Fees 1,441, % 908 Sponsored Research 2,750, % 909 F&A Unrestricted 22,181, % Total Funding Sources 57,334, % Expenditure Budget by Department RSCH Office of Research 432,687 9,985,878 10,418, % RSCH Research Exec Admin 257,200 82, , % RSCH Contracts & Negotiations 214, , , % RSCH Research Integrity 149, , , % RSCH IACUC Committee - 22,069 22, % RSCH Sponsored Programs Admin - 322, , % RSCH Youngberg Facilities - 71,127 71, % RSCH Operational Activity - 902, , % RSCH Technology Support - 564, , % RSCH Proposal Services 64, , , % RSCH Post Award Services 288, ,680 1,058, % RSCH Communications - 109, , % RSCH Research Development - 203, , % RSCH IS Salary Fringe Prof Dev - 483, , % RSCH Technology Transfer - 740, , % RSCH Finance 332,471 1,145,333 1,477, % RSCH Financial Research Svcs - 67,538 67, % RSCH Holding 27, , , % RSCH Holding Unallocated 9,200 76,627 85, % RSCH Holding Shrinkage - 224, , % RSCH Incubator Support - 225, , % RSCH NSF EPSCoR - 282, , % RSCH Support to Chanc/Provost - 1,266,000 1,266, % RSCH Bonds - MRB - 3,070,600 3,070, % RSCH Bonds - SBC3-1,130,250 1,130, % RSCH MRB Admin Costs - 185, , % RSCH Life Science Research Lab - 560, , % 21

26 Area Office of Research Expenditure Budget by Department (Continued) RSCH Takeru Higuchi Facility - 100, , % RSCH WRF Building Lease - 151, , % RSCH Nichols Hall Facility - 190, , % RSCH SBC OOE - 135, , % RSCH St Andrews Research Fac - 80,000 80, % RSCH Nichols Secured Fac O&M - 25,000 25, % RSCH Strategic Investments - 1,250,000 1,250, % RSCH Rsch Space Renovation Equ - 300, , % RSCH Res Awards,Training,Stdnt - 375, , % RSCH Hard Dollar Match - 920, , % RSCH SUP RGS General Research 720, , % RSCH NFA New Faculty General 285, , % RSCH Economic Development 128, , , % AAI Admin Center for Econ Edu - 8,564 8, % AAI CETE ATS - 126, , % AAI CPPR Admin - 205, , % Achievement & Assessment Inst 138, , , % BI Biodiversity Institute 3,084, ,378 3,821, % CRL Ctr for Research on Learni - 125, , % CRL Administration - 121, , % CRL Demonstration Misc - 35,178 35, % CRL Strategies - 11,155 11, % ACU Animal Care Unit 91,510 1,244,305 1,335, % ACU Anim Care Admin - 19,129 19, % KBS KS Biological Survey 1,529, ,497 1,917, % KBS KS Applied Remote Sensing % KBS KS Field Station (KSR) 185,318 18, , % LSI Administration 108, , % BCR Bureau of Child Research 72,991 1,515,026 1,588, % BCR Lawrence 1,664, ,942 2,572, % BCR Beach - 10,000 10, % BCR Child Language Program - 5,000 5, % BCR Research & Training - 12,000 12, % BCR LSI Statistics - 10,000 10, % BCR Media - 86,347 86, % BCR Research 307, , % BCR Publications - 10,000 10, % BCR Juniper Gardens - 90,000 90, % TORP Tertiary Oil Recovery Pro 880,092 29, , % CRESIS Ctr Rem Sens Ice Sheets 133, , , % KGS Kansas Geological Survey 1,209, ,014 1,329, % KGS Batlle Aguilar,Jordi 90,873-90, % KGS Research & Develop/Butler 186, , % KGS Field Technician/Reboulet 69,823-69, % KGS Data Manager/Wilson 150, , % KGS Research & Develop/Liu 103, , % 22