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, 2016

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3 The University of Kansas Lawrence Campus Table of Contents Page 1-6 Budget and Operating Expenditures 7-8 University Summary by KU Fund 9-10 University Summary by Area of Responsibility 11 General Use Expenditure Budget Summary by Area and Object 12 Restricted Use Expenditure Budget Summary by Area and Object 13 Summary of FTE Area of Responsibility Summary with Department Detail General Use Operating Budget (includes breakdown by category) Service Clearing Summary by Department Capital Improvements 79-86

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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, 2015 totals $630,979,113 from all funding sources. FY 2015 Budget Budget as of 7/1/14 as of 7/1/15 % Chg State General Fund Appropriations Operations 129,313, ,592, % State General Fund Appropriations KGS 5,894,891 5,826, % State General Fund Appropriations Umbl Cord Proj 131, , % Water Plan Ogallala Aquifer Study 26,841 28, % KU Edwards JCERT Programs 300, , % KU Edwards 4,471,045 4,093, % Engineering Expansion (BOEI) 5,900,000 5,600, % Business Expansion 890, , % Information Technology Fee 6,170,000 6,203, % School of the Arts Fee 380, , % School of Social Welfare Fee 480, , % School of Journalism Fee 300, , % School of Music Fee 280, , % School of Education Fee 1,090,000 1,123, % Engineering Equipment Fee 2,220,000 2,454, % School of Arch, Design & Planning Fee 890, , % School of Business Fee 9,140,000 9,819, % Pharm D. Special Fee 5,840,000 6,301, % Law School Special Fee 3,090,000 3,446, % General Fees Fund 240,394, ,718, % Interest on Permanent University Fund 20,000 20, % Subtotal General Use 417,221, ,695, % Administrative Overhead Fund 8,000,004 9,544, % Restricted Use Funds 81,673,719 84,695, % Auxiliary Funds 44,816,877 44,790, % Subtotal Operating Expenses 551,711, ,726, % KUCR Corporate Budget 27,035,789 26,427, % Service Clearing 13,236,339 12,747, % Total Operating Budget 591,984, ,901, % State General Fund Appropriations Pharmacy 2008 Debt Svc 1,631,240 1,632, % State General Fund Appropriations Pharmacy 2009 Debt Svc 2,493,676 2,494, % Non-SGF Principal and Interest Funds 17,617,346 20,950, % Total Budget 613,726, ,979, % 1

6 Changes in Appropriation Amounts and General Use Revenue Overview of State General Fund. The 2014 Legislature enacted a statewide $250 bonus for all full-time permanent state employees who have been employed for at least one year continuously since to be paid on The funding for this bonus was appropriated to the State Finance Council with a total of $371,177 coming to the Lawrence campus for FY This was removed from the appropriation. The Governor s recommendation for State General Fund included a $997,878 reduction for fringe rate adjustments. During the legislative session, KPERS rate of contribution was reduced to 10.91% and because of a moratorium in the D&D rate for the last seven pay periods, the SGF line items were further decreased by a total of $421,637. As has been the case for the past several years, there is no operating grant adjustment from the Board of Regents for. General Fees. The estimated tuition revenue for assumes that Fall 2015 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 3.6%, graduate resident students by 3.6%, undergraduate nonresident students by 3.6%, and graduate nonresident students by 3.6%. Compact Tuition Rates. For first-time, degree seeking freshman students opting into the compact rate, their tuition will be 3.6% 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. When the Technology Fee is combined with the hourly increase for tuition, the rate is 3.6% more for resident students and 3.6% more for nonresident students than that paid by the cohort who entered last year. The rate for these students will not change for their four years of undergraduate study. First-time freshman, fall of 2015, will be assessed at the standard tuition rate unless they choose to participate in the compact Previous freshman classes did not have the option to select the standard rate which will be subject to change each year. As a result of this change, tuition revenues could decline by $2,500,000 in. Tuition compact students who entered in Fall 2012, Fall 2013, or 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 2011 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 that was instituted in FY 2011 will continue for. The fee applies to all students. Course Fees. The Board of Regents approved a 5.0% to the hourly rate for course fees (sometimes known as Differential Tuition). The course fee amounts budgeted for are based on a 5.0% increase from actual FY 2015 revenue collections. The School of Business will have no course fee increases for. 2

7 SGF Recap. The adjustments for (as of 07/01/2015) State General Fund appropriations are outlined below. Fund 003 Fund 033 Fund 037 Operating Expenditures Geological Survey Umbilical Cord Matrix Fund 031 & 032 Pharmacy Debt Service Total SGF FY 2015 Printed Working Budget 129,313,344 5,894, ,101 4,126, ,466,275 One-time bonus $250 for Eligible Employess (356,218) (14,705) (254) (371,177) Appropriation as of 07/01/ ,957,126 5,880, ,847 4,126, ,095,098 Governor's Recommendation SGF Lapse - Reduce GHI Rates by 8.5% (960,535) (36,702) (641) - (997,878) Appropriation as of 01/05/ ,996,591 5,843, ,206 4,126, ,097,220 Revised KPERS lapse (173,130) (1,258) (31) (174,419) KPERS Death & Disability reductions (231,176) (15,802) (240) (247,218) Appropriation as of 07/01/ ,592,285 5,826, ,935 4,126, ,675,583 Note: During FY 2015, there was a 2% reduction to our State General Fund appropriation total. The 2015 Legislature treated this as a one-time event and did not reduce our appropriation totals. Expected Changes in Expenditures from FY 2015 to Fringe Rates. As determined by the State, certain fringe rates were changed for : The employer share of health insurance was lowered to $6,273 for single member coverage and $2,904 for dependent coverage. The rate for state Death and Disability (D&D) Insurance premiums went up to 1 percent. (As noted above, it was determined that the D&D rate would be 0% for the last seven pay periods of.) The employer share of Board of Regents retirement continues at 8.5 percent. The Kansas Public Employee Retirement System (KPERS) rates have increased from to percent. 3

8 The state leave reserve assessment (SLRA) for vacation and sick leave payouts upon retirement has increased from 0.60 percent to 0.68 percent. Unemployment insurance (UCI), from 0.12 percent to 0.11 percent in Workers compensation (WCI), from percent up to.441 percent. The Vacation Leave Payout (VLN) fringe rate will be.35 percent for. Salary Increases for. Our 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. Assuming no significant changes in state funding, salary increases from this pool will be effective mid-year in and funds allocated to the units at that time. Hybrid Budget. For individuals appointed on an fiscal year basis (including unclassified professional staff and university support staff), the printed budget was based on the amount necessary for staff to be paid at FY 2015 pay rates for two pay periods and twenty four pay periods at the FY 2016 pay rates. In particular, differences in rates will relate to the Phase IV compensation market study implementation effective 07/05/2015. When the FY 2017 budget is prepared, the Budget Office will annualize the base to reflect twenty six pay periods at the pay rates. The cash amount and the base amount are the same for academic year faculty positions. For simplicity, all budget pools are printed at the full base amount. GTA Memorandum of Agreement. A revised Memorandum of Agreement for Graduate Teaching Assistants (GTAs) was ratified and became effective on July 1, 2015; the most noteworthy change relates to an increase in the minimum salary ($14,250 for the academic year). Units were allocated sufficient funds to provide increases to the new minimum. 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 07/01/2015, no changes have been budgeted for. University Support Staff Covered by the KUPOA Memorandum of Agreement). As of 07/01/2015, 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 Classification and Market Study. As of July 5, 2015, the university will have implemented all four phases of the classification and market study for all non-faculty positions on campus. Phase 1 was implemented on November 10, 2013 and Phase 2 on March 16, Phase 3 was implemented on December 7, 2014 and Phase 4 on July 5, During the study, the university designed salary 4

9 structures to better reflect the hiring market. As positions were reviewed, any person whose rate of pay was below the minimum for the newly established salary range saw an increase to the minimum. Also, university support staff who were not covered by a labor union were offered the opportunity to voluntarily move to unclassified professional staff. The budget reflects the results of all four market study phases. New Funds for. KU Fund 768 was established to separate and better monitor tuition revenue from the new Campus Infrastructure Fee (this fund is part of the overall Restricted Fees Fund ). KU s new Infrastructure Fee will apply to all KU Lawrence Campus student credit hours. This $0.75 per credit hour fee will be used to improve and expand the campus framework used to support student learning. It is anticipated the fee will generate $450,000 annually in. Proceeds from the fund will be used for modernization projects in auditoria, classrooms, student gathering spaces, and student study areas. Faculty of Distinction Funding (KU Fund 401). The printed budget amounts are based on the FY 2015 earnings for each unique faculty of distinction cost center. The budget will be amended when the earnings amounts have been communicated to the University. 5

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11 University of Kansas Budget and Operating Expenditures for the Fiscal Year Ending June 30, 2016 Fund Description Salaries Fringe Subtotal OOE Grand Total 003 Operating Expenditures 91,996,630 25,927, ,924,198 9,668, ,592, Geological Survey 4,047,998 1,134,613 5,182, ,813 5,826, Umbilical Cord Matrix Project 78,904 23, ,800 27, ,935 Subtotal State General Fund 96,123,532 27,086, ,209,609 10,339, ,548, Geological Survey Water Plan ,641 28, KU Edwards JCERT Programs , , KU Edwards 2,262, ,759 2,707,537 1,385,463 4,093, Engineering Expansion (BOEI) 2,562, ,348 3,130,185 2,469,815 5,600, Business Expansion 350,000 60, ,362 39, , Information Technology Fees 3,433, ,842 4,261,174 1,941,826 6,203, School of the Arts Course Fees 57,639 21,602 79, , , School of Social Welfare Fee 211,010 39, , , , School of Journalism Fee 120,000 6, , , , School of Music Fee 157,733 49, ,388 75, , School of Education Fee 205,352 27, , ,320 1,123, Engineering Equip Fee 113,079 37, ,629 2,303,371 2,454, School of Architecture Fee 125,834 46, , , , School of Business Fee 6,767,680 1,346,444 8,114,124 1,704,876 9,819, Pharm.D. Special Fees 2,986, ,255 3,753,964 2,547,036 6,301, Law School Special Fees 1,443, ,797 1,781,079 1,664,921 3,446, General Fees 141,612,444 33,364, ,976,669 76,741, ,718, Interest On Permanent Univ Fnd ,000 20,000 Subtotal Other General Use 162,409,709 37,943, ,353,609 93,793, ,147, Fire Service Training Fund 512, , , ,000 1,441, Faculty of Distinction 16,462-16,462 21,936 38, Law Enforcement Training Ctr 2,700, ,513 3,530,670 1,976,000 5,506, Jo Cnty Educ Research Triangle 1,570, ,208 2,016,383 3,150,087 5,166, Restricted Fees-General 20,645,563 5,679,217 26,324,780 21,621,335 47,946, Federal - Other Agencies ,000 10, Confucius Institute 8,736 7,159 15,895-15, Endowment Reimbursements 7,838,102 2,141,237 9,979,339-9,979, Administrative Overhead 7,154,605 2,254,265 9,408, ,962 9,544, JCERT Academic Programs 871, ,141 1,079,548-1,079, Saferide Campus Fee , , Legal Services for Student Fee 381, , ,225 67, , Campus Environmental Improveme 109,551 18, ,143 77, , Student Media Fee Educational Opportunity Projec 32, , , , Womens Intercoll Athletics , , Restricted Fees-Student Activ 379,542 39, , , , Newspaper Readership Prgm Fee , , Restricted Fees-Music&Art Camp 28,249 2,862 31, , , Restricted Fees-Concert Course 213,700 65, , , , Multicultural Resource Ctr Fee 43,372 16,982 60,354 65, , Infrastructure Fee , , University Press Of Kansas 1,168, ,068 1,470,673 1,408,493 2,879, General Use-KUMC Salaries 122,026 30, , , K U Medical Center Salaries 12,984 5,236 18,220-18, K U Medical Center Salaries 25,000 4,658 29,658-29, Board of Regents Salaries 26,350 6,467 32,817-32, KUCR Restricted Fees 1,178, ,276 1,493,543-1,493, Sponsored Research 3,632, ,929 4,594,061-4,594,061 Subtotal Restricted Use 48,671,774 13,562,314 62,234,088 32,005,837 94,239,925 7

12 University of Kansas Budget and Operating Expenditures for the Fiscal Year Ending June 30, 2016 Fund Description Salaries Fringe Subtotal OOE Grand Total 510 Health Service 5,430,603 1,587,983 7,018,586 3,537,102 10,555, Health Fac Maint Rep&Equip Res ,658 79, Housing System Operations 3,855, ,025 4,549,524 14,322,310 18,871, Parking Facilities Revenue 1,000, ,655 1,301,325 2,233,802 3,535, Recreation Ctr Revenue 1,199, ,569 1,489,362 1,352,144 2,841, Campus Dining 659, , ,028 2,573,433 3,503, KU Transit System 125,859 27, ,306 5,250,375 5,403,681 Subtotal Auxiliary Use 12,271,486 3,170,645 15,442,131 29,348,824 44,790,955 Subtotal Operating Expenses 319,476,501 81,762, ,239, ,487, ,726, Research Overhead F&A Return ,542,000 3,542, F&A Unrestricted 9,034,520 2,356,365 11,390,885 11,494,739 22,885,624 Subtotal KUCR Corporate Budget 9,034,520 2,356,365 11,390,885 15,036,739 26,427, Service Clearing 5,088,179 1,803,893 6,892,072 5,855,015 12,747,087 Total Operating Expenses 333,599,200 85,923, ,522, ,378, ,901, Pharmacy Debt Service ,632,325 1,632, Pharmacy Debt Service ,494,614 2,494, Refunding Princ & Int 2012D ,842,800 1,842, Engineering Prin & Int 2013G ,156,575 5,156, McCollum Princ & Int 2014C ,501,163 3,501, JCERTA EC Princ & Int 2010M ,966,768 1,966, GSP Renov Princ & Int 2011C , , Hashinger Hall P & I 2005E , , Park/Ride Princ & Int B ,503,203 1,503, Rec Ctr Expan Prin & Int 2007E , , KLETC Princ & Interest 2007M ,409,988 1,409, Energy Conserv P&I 2010B ,733,586 1,733, Housing Princ & Int 2010A ,802,058 1,802, P&I 2010K , ,110 Subtotal Non-SGF P&I Funds ,950,895 20,950,895 Total Budget 333,599,200 85,923, ,522, ,456, ,979,113 8

13 FY2016 University Summary by KU Fund Fund Desciption 003 Operating Expenditures 127,592, % 031 Pharmacy Debt Service 1,632, % 032 Pharmacy Debt Service ,494, % 033 Geological Survey 5,826, % 034 Geological Survey Water Plan 28, % 037 Umbilical Cord Matrix Project 129, % 068 KU Edwards JCERT Programs 397, % 069 KU Edwards 4,093, % 084 Engineering Expansion (BOEI) 5,600, % 086 Business Expansion 450, % 088 Information Technology Fees 6,203, % 089 School of the Arts Course Fees 389, % 090 School of Social Welfare Fee 523, % 091 School of Journalism Fee 329, % 092 School of Music Fee 283, % 093 School of Education Fee 1,123, % 094 Engineering Equip Fee 2,454, % 095 School of Architecture Fee 970, % 096 School of Business Fee 9,819, % 097 Pharm.D. Special Fees 6,301, % 098 Law School Special Fees 3,446, % 099 General Fees 251,718, % 272 Refunding Princ & Int 2012D 1,842, % 277 Engineering Prin & Int 2013G-1 5,156, % 281 McCollum Princ & Int 2014C 3,501, % 307 Fire Service Training Fund 1,441, % 401 Faculty of Distinction 38, % 510 Health Service 10,555, % 512 Health Fac Maint Rep&Equip Res 79, % 529 Law Enforcement Training Ctr 5,506, % 535 Jo Cnty Educ Research Triangle 5,166, % 536 JCERTA EC Princ & Int 2010M 1,966, % 540 Interest On Permanent Univ Fnd 20, % 555 Housing System Operations 18,871, % 580 Service Clearing 12,747, % 590 Parking Facilities Revenue 3,535, % 605 GSP Renov Princ & Int 2011C 870, % 626 Recreation Ctr Revenue 2,841, % 656 Hashinger Hall P & I 2005E1 537, % 660 Park/Ride Princ & Int B 1,503, % 665 Rec Ctr Expan Prin & Int 2007E 468, % 668 KLETC Princ & Interest 2007M 1,409, % 688 Energy Conserv P&I 2010B 1,733, % 692 Housing Princ & Int 2010A 1,802, % 694 P&I 2010K-1 158, % 700 Restricted Fees-General 47,946, % 712 Federal - Other Agencies 10, % 719 Confucius Institute 15, % 725 Endowment Reimbursements 9,979, % 730 Administrative Overhead 9,544, % 735 JCERT Academic Programs 1,079, % 9

14 FY2016 University Summary by KU Fund Fund Desciption 742 Saferide Campus Fee 564, % 745 Legal Services for Student Fee 556, % 746 Campus Environmental Improveme 205, % 755 Educational Opportunity Projec 275, % 756 Kansas Athletics Fee 316, % 758 Restricted Fees-Student Activ 854, % 759 Newspaper Readership Prgm Fee 123, % 760 University Camps 158, % 766 Restricted Fees-Concert Course 680, % 767 Multicultural Resource Ctr Fee 125, % 768 Campus Infrastructure Fee 450, % 777 Campus Dining 3,503, % 778 University Press Of Kansas 2,879, % 790 KU Transit System 5,403, % 801 General Use-KUMC Salaries 152, % 804 K U Medical Center Salaries 18, % 807 K U Medical Center Salaries 29, % 850 Board of Regents Salaries 32, % 905 Technology Transfer - 0.0% 906 F&A Return 3,542, % 907 KUCR Restricted Fees 1,493, % 908 Sponsored Research 4,594, % 909 F&A Unrestricted 22,885, % Total Funding Sources 630,979, % 10

15 Expenditure Budget by ARSP Area Description General Use Restricted Use % of Total 100 Office of the Chancellor 4,854, ,189, ,043, % 101 Public Affairs 4,487, ,197, ,684, % 110 Provost 5,042, , ,486, % Edwards Campus 3,825, ,236, ,062, % Distinguished Professors 55, , , % Academic Reserve 36,354, , ,830, % Related Activities 2,879, ,879, % Summer Session 3,520, ,520, % Architecture,Design & Planning 7,884, , ,001, % School of Business 20,912, ,430, ,342, % School of Education 13,541, , ,992, % School of Engineering 25,812, ,975, ,787, % School of Music 7,546, , ,866, % Journalism/Mass Communications 4,792, , ,774, % School of Law 11,727, , ,245, % College Liberal Arts&Sciences 105,294, ,773, ,067, % School of Pharmacy 14,273, , ,887, % School of Social Welfare 4,965, , ,967, % Libraries 20,081, , ,236, % 113 Office of Research 19,062, ,115, ,178, % 114 Student Affairs 1,920, ,807, ,727, % 115 Information Technology 24,788, ,228, ,016, % 116 Enrollment Management 7,359, ,543, ,903, % 117 Administration and Finance 7,411, ,971, ,382, % 118 Campus Operations 23,164, ,184, ,349, % 119 Shared Service Centers 8,023, ,149, ,173, % 121 Academic Affairs 8,225, ,270, ,496, % 122 Faculty Development 3,199, ,350, ,550, % 123 Diversity & Equity 1,142, , ,242, % 125 International Programs 885, ,744, ,629, % 198 Business & Financial Planning 2,402, ,461, ,863, % 914 Student Organizations 823, , % 916 Student Financial Aid 11,060, , ,110, % 918 Utilities 11,254, ,800, ,054, % 998 Debt Service 6,949, ,367, ,316, % Total Expenditure Budget 431,822, ,156, ,979, % Expenditure Budget by Object Account Description General Use Restricted Use % of Total Unclassified Salaries 219,927, ,968, ,895, % University Support Staff Salaries 15,086, ,709, ,795, % Student Salaries (inc GTA/GRA/GA) 23,519, ,388, ,908, % Fringe Benefits 65,029, ,893, ,923, % BLDIMP Building and improvements 2,796, , ,533, % CLAIMS Claims 29, , , % COMMUN Communication 321, , ,202, % CONSVC Contracts/services 6,210, ,281, ,492, % DBTSRV Debt service 6,949, ,089, ,038, % EQUIPM Equipment 2,560, ,192, ,752, % FEECHG Fees 9,731, ,890, ,622, % HDWARE Hardware 1,181, , ,305, % HOSPIT Hospitality 15, , , % INSURE Insurance 1,139, , ,442, % MAINTE Maintenance 779, ,537, ,316, % NONEXP Non_expense items 12, ,149, ,161, % OTHEQP Other equip expense 37, , , % PETROL Fuel 216, ,866, ,082, % POSHIP Postage and shipping 441, , , % PRTADV Printing & advertising 670, , ,558, % RENTAL Rentals 322, , , % RSCSUP Research supplies 23, , , % SCHGRT Scholarships and grants 13,299, , ,983, % SFWARE Software 3,061, ,141, ,203, % SUPPLY Supplies 43,990, ,779, ,770, % TELCOM Telecommunications 25, , , % TRAVEL Travel 3,156, ,488, ,645, % UTILTY Utilities 11,283, ,574, ,857, % Total Expenditure Budget 431,822, ,156, ,979, % 11

16 General use Expenditure Budget 12 Area Description Unclassified Salaries University Support Staff Salaries Student Salaries Fringe Total Salary and Fringe Other Operating Expense Total 100 Office of the Chancellor 2,654, , , ,340, ,513, ,854, Public Affairs 2,907, , , ,937, , ,487, Provost 3,507, , , ,433, , ,042, Edwards Campus 1,678, , , , ,185, ,640, ,825, Distinguished Professors 55, , , Academic Reserve 2,421, ,421, ,932, ,354, Summer Session 2,990, , ,471, , ,520, Architecture,Design & Planning 4,959, , , ,484, ,875, ,008, ,884, School of Business 14,842, , ,401, ,119, ,792, ,912, School of Education 9,265, , , ,489, ,649, , ,541, School of Engineering 16,380, , ,690, ,646, ,217, ,595, ,812, School of Music 4,957, , ,412, ,134, , ,546, Journalism/Mass Communications 3,188, , , , ,394, , ,792, School of Law 7,770, , , ,778, ,775, ,952, ,727, College Liberal Arts&Sciences 65,080, ,473, ,527, ,178, ,260, ,034, ,294, School of Pharmacy 9,326, , , ,219, ,629, ,644, ,273, School of Social Welfare 3,418, , , , ,518, , ,965, Libraries 7,492, ,099, , ,868, ,313, ,768, ,081, Office of Research 13,421, , , ,769, ,742, ,320, ,062, Student Affairs 1,356, , , , ,845, , ,920, Information Technology 15,151, , , ,230, ,364, ,423, ,788, Enrollment Management 4,343, , , ,438, ,294, ,065, ,359, Administration and Finance 2,560, ,382, , ,647, ,667, , ,411, Campus Operations 5,865, ,739, , ,345, ,065, ,099, ,164, Shared Service Centers 5,683, , , ,958, ,857, , ,023, Academic Affairs 4,376, , , ,308, ,189, ,035, ,225, Faculty Development 2,145, , , , ,906, , ,199, Diversity & Equity 704, , , , ,016, , ,142, International Programs 604, , , , , , , Business & Financial Planning 813, , , ,089, ,312, ,402, Student Financial Aid ,060, ,060, Utilities ,254, ,254, Debt Service - - 6,949, ,949, Total Expenditure Budget 219,927, ,086, ,519, ,029, ,563, ,259, ,822,627.00

17 Restricted Use Expenditure Budget 13 Unclassified University Support Staff Total Salary Other Operating Area Description Salaries Salaries Student Salaries Fringe and Fringe Expense Total 100 Office of the Chancellor 1,060, , , , ,872, , ,189, Public Affairs 868, , ,133, , ,197, Provost 354, , , , Edwards Campus 7,624, , , ,286, ,520, ,716, ,236, Distinguished Professors 277, , , , Academic Reserve , , Related Activities 1,051, , , , ,470, ,408, ,879, Summer Session Architecture,Design & Planning 64, , , , , School of Business 1,942, , ,410, , ,430, School of Education 215, , , , , , , School of Engineering 1,110, , , , ,440, , ,975, School of Music 144, , , , , Journalism/Mass Communications 635, , , , , , School of Law 322, , , , , , College Liberal Arts&Sciences 4,427, , , ,130, ,925, , ,773, School of Pharmacy 409, , , , , , School of Social Welfare , , Libraries 72, , , , , Office of Research 14,090, , , ,858, ,488, ,627, ,115, Student Affairs 7,874, ,441, ,437, ,995, ,748, ,058, ,807, Information Technology 2,242, , , , ,384, ,843, ,228, Enrollment Management 663, , , , ,052, , ,543, Administration and Finance 3,358, , , ,270, ,503, , ,971, Campus Operations 2,781, ,572, , ,285, ,456, ,728, ,184, Shared Service Centers 720, , , , ,124, , ,149, Academic Affairs 1,510, , , , ,308, , ,270, Faculty Development 563, , , , , ,350, Diversity & Equity 49, , , , , , International Programs 5,023, , , ,365, ,784, ,960, ,744, Business & Financial Planning 465, , , , , ,461, Student Organizations 40, , , , , , Student Financial Aid , , Utilities - - 2,800, ,800, Debt Service ,367, ,367, Total Expenditure Budget 59,968, ,709, ,388, ,893, ,959, ,197, ,156,485.86

18 General Use FTE Area Description University Support Staff Student GTA/GRA/GA Unclassified Total 100 Office of the Chancellor Public Affairs Provost Edwards Campus Distinguished Professors Academic Reserve Architecture,Design & Planning School of Business School of Education School of Engineering School of Music Journalism/Mass Communications School of Law College Liberal Arts&Sciences School of Pharmacy School of Social Welfare Libraries Office of Research Student Affairs Information Technology Enrollment Management Administration and Finance Campus Operations Shared Service Centers Academic Affairs Faculty Development Diversity & Equity International Programs Business & Financial Planning Total General Use FTE , , Restricted Use FTE (includes Service Clearing -Fund 580) Area Description University Support Staff Student GTA/GRA/GA Unclassified Total 100 Office of the Chancellor Public Affairs Provost Edwards Campus Distinguished Professors Academic Reserve Related Activities Architecture,Design & Planning School of Business School of Education School of Engineering School of Music Journalism/Mass Communications School of Law College Liberal Arts&Sciences School of Pharmacy School of Social Welfare Libraries Office of Research Student Affairs Information Technology Enrollment Management Administration and Finance Campus Operations Shared Service Centers Academic Affairs Faculty Development

19 Restricted Use FTE (Continued) (includes Service Clearing -Fund 580) University Support Staff Student GTA/GRA/GA Unclassified Total 123 Diversity & Equity International Programs Business & Financial Planning Student Organizations Total Restricted Use FTE , Off Budget - Fund 999 (Restricted Use) FTE Area Description University Support Staff Student GTA/GRA/GA Unclassified Total Edwards Campus Related Activities School of Education School of Engineering School of Law College Liberal Arts&Sciences School of Pharmacy School of Social Welfare Office of Research Total Off Budget (Restricted Use) FTE Total Restricted Use FTE , , Grand Total FTE , ,

20 Area Office of the Chancellor Funding Sources Fund Description 003 Operating Expenditures 2,915, % 099 General Fees 1,938, % 700 Restricted Fees-General 1,340, % 725 Endowment Reimbursements 470, % 756 Kansas Athletics Fee 316, % 801 General Use-KUMC Salaries 62, % Total Funding Sources 7,043, % Expenditure Budget by Department CHANC Chancellor's Office 860, , ,122, % DOLE Institute of Politics 719, , , % ALUM Alumni Records 405, , % GENCOUN General Counsel 1,255, , ,280, % GENCOUN Export Controls 76, , , % ATHL Intercollegiate Athletics 1,537, ,655, ,192, % Total Expenditure Budget 4,854, ,189, ,043, % Expenditure Budget by Object Account Description General Use Restricted Use Unclassified Salaries 2,654, ,060, ,714, % University Support Staff Salaries - 390, , % Student Salaries (inc GTA/GRA/GA) 42, , , % Fringe Benefits 644, , ,053, % COMMUN Communication 39, , % CONSVC Contracts/services 10, , % EQUIPM Equipment 2, , % FEECHG Fees 47, , % HDWARE Hardware 33, , % NONEXP Non_expense items 8, , , % POSHIP Postage and shipping 42, , % PRTADV Printing & advertising 230, , % RENTAL Rentals 7, , % SFWARE Software 8, , % SUPPLY Supplies 492, , % TRAVEL Travel 589, , % Total Expenditure Budget 4,854, ,189, ,043, % 16

21 Area Public Affairs Funding Sources Fund Description 003 Operating Expenditures 3,201, % 099 General Fees 1,285, % 700 Restricted Fees-General 259, % 725 Endowment Reimbursements 937, % Total Funding Sources 5,684, % Expenditure Budget by Department PUBAF Public Affairs 757, , ,002, % PUBAF Technology Enhancement 13, , % PUBAF Commencement 53, , , % PUBAF Government Relations 38, , % PUBAF Marketing 235, , % PUBAF University Special Event 30, , % NEWS KU News Service 396, , % NEWS KU News Service OOE 9, , % MAR COM Marketing Comms 1,741, , ,788, % MAR COM Markeing Comms OOE 82, , % MAR COM General Income 40, , % MAR COM Academic Recruitment 39, , % KPR KANU Radio 514, , ,321, % AR Audio Reader Program 575, , , % Total Expenditure Budget 4,487, ,197, ,684, % Expenditure Budget by Object Account Description General Use Restricted Use Unclassified Salaries 2,907, , ,776, % Student Salaries (inc GTA/GRA/GA) 105, , % Fringe Benefits 924, , ,189, % NONEXP Non_expense items 43, , % SUPPLY Supplies 532, , , % TRAVEL Travel 16, , % Total Expenditure Budget 4,487, ,197, ,684, % 17

22 Area Provost Funding Sources Fund Description 003 Operating Expenditures 3,037, % 099 General Fees 2,004, % 700 Restricted Fees-General 202, % 725 Endowment Reimbursements 8, % 730 Administrative Overhead 233, % Total Funding Sources 5,486, % Expenditure Budget by Department PROV Provost Office 2,613, , ,621, % PROV University Governance 160, , % PROV University Ombuds 126, , % PROV Instructional Surveys 6, , % PROV Univ Gov Staff Senate 4, , % Campus Bldg Insurance Premium 500, , % BUSFP Provost's Merit Set 56, , % OIRP Inst Research & Planning 1,574, , ,808, % OIRP PRO Project 202, , % Total Expenditure Budget 5,042, , ,486, % Expenditure Budget by Object Account Description General Use Restricted Use Unclassified Salaries 3,507, , ,862, % Student Salaries (inc GTA/GRA/GA) 20, , % Fringe Benefits 904, , , % HDWARE Hardware 1, , % INSURE Insurance 500, , % RENTAL Rentals 3, , % SUPPLY Supplies 93, , % TRAVEL Travel 9, , % Total Expenditure Budget 5,042, , ,486, % 18

23 Area Edwards Campus Funding Sources Fund Description 003 Operating Expenditures 418, % 068 KU Edwards JCERT Programs 397, % 069 KU Edwards 3,004, % 099 General Fees 6, % 307 Fire Service Training Fund 1,441, % 529 Law Enforcement Training Ctr 5,506, % 535 Jo Cnty Educ Research Triangle 5,116, % 700 Restricted Fees-General 10,156, % 719 Confucius Institute 15, % Total Funding Sources 26,062, % Expenditure Budget by Department KUEC Edwards Campus 2,196, ,313, ,510, % KUEC Edwards Campus Maintenanc 59, , % KUEC Edwards BBA Allocation 397, , % KUEC Edwards Contingency Bal 187, , % KUEC Edwards Campus Instructio 539, , % CI Confucius Inst Supp Staff 174, , % CI Confucius Inst Prof Dev 15, , % CI Confucius Inst Instruction 62, , % JCERT Admin - 3,321, ,321, % JCERT Student Services 277, , % JCERT Public Relations 111, , % JCERT IT/Networking Support 5, , % JCERT Fiscal Services 45, , % JCERT Library 30, , % JCERT Recruiting 82, , % JCERT Building Maintenance 104, , % JCERT Educational Technology 57, , % JCERT Environmental Assess 161, , % JCERT Inform Technology (BSIT) 356, , % JCERT Ed Tech Masters Prog 124, , % JCERT BS Exercise Science 103, , % JCERT PSM PM 266, , % JCERT Communications Studies 21, , % JCERT MACC 47, , % CED Continuing Education Admin - 1,196, ,196, % CED Business Office 161, , % CED Registration Center 110, , % CED Professional Development 50, , % CED Unallocated 170, , % CED Aerospace Short Courses 3,104, ,104, % CED APP 2,008, ,008, % CED Osher Lifelong Learning 572, , % CED Curry 120, , % CED Marketing & Communications 473, , % CED Distribution/Mailing 116, , % CED KS Fire & Rescue Training 269, ,246, ,516, % CED Fire Training Coordinators 112, , % CED KF & RTI Reserve 543, , % 19

24 Area Edwards Campus Expenditure Budget by Department (Continued) CED KLETC 5,741, ,741, % Total Expenditure Budget 3,825, ,236, ,062, % Expenditure Budget by Object Account Description General Use Restricted Use Unclassified Salaries 1,678, ,624, ,302, % University Support Staff Salaries 98, , , % Student Salaries (inc GTA/GRA/GA) 12, , , % Fringe Benefits 395, ,286, ,682, % EQUIPM Equipment 584, , % SUPPLY Supplies 1,545, ,801, ,347, % TRAVEL Travel 95, , , % Total Expenditure Budget 3,825, ,236, ,062, % 20

25 Area Distinguished Professors Funding Sources Fund Description 099 General Fees 55, % 725 Endowment Reimbursements 425, % Total Funding Sources 480, % Expenditure Budget by Department University Professors 55, , % Named Professors - 381, , % Teaching Professors 43, , % Total Expenditure Budget 55, , , % Expenditure Budget by Object Account Description General Use Restricted Use Unclassified Salaries 55, , , % Fringe Benefits - 147, , % Total Expenditure Budget 55, , , % 21

26 Area Academic Reserve Funding Sources Fund Description 003 Operating Expenditures 1,409, % 084 Engineering Expansion (BOEI) 1,595, % 088 Information Technology Fees 1,020, % 099 General Fees 32,328, % 730 Administrative Overhead 25, % 768 Campus Infrastructure Fee 450, % Total Funding Sources 36,830, % Expenditure Budget by Department Campus Equipment 50, , % Tuition Assistance 425, , % GTA Fee Sponsor 7,832, ,832, % Black Alumni Council 2, , % TE Faculty Startup 2,000, ,000, % TE Renovation Reserve 100, , % Diversity Bridging Fund 500, , % GTA Campus Privilege Fee 675, , % Tuition and Fees 450, , % Academic Reserve 3,441, ,441, % Academic Reserve Project 3 2,000, ,000, % Academic Reserve Project 5 2,748, ,748, % Engineering Expansion Reserve 2,105, ,105, % Academic Reserve Project , , % Academic Reserve Project 27 2,600, ,600, % Academic Reserve Project 30 1,620, ,620, % Academic Reserve Project 31 1,520, ,520, % Academic Reserve Project 35 80, , , % Academic Reserve Project , , % Academic Reserve Project 38 50, , % Academic Reserve Project 39 1,250, ,250, % Academic Reserve Project 40-19, , % State Processing & Bank Fees 300, , % Special Equip Assessment 5,539, ,539, % Rental: Kansas Union 280, , % Rental: Smith Hall 55, , % Rental: Hilltop 30, , % Rental: Placement 25, , % Nelnet Commerce Manager 6, , % Total Expenditure Budget 36,354, , ,830, % Expenditure Budget by Object Account Description General Use Restricted Use Unclassified Salaries 2,421, ,421, % BLDIMP Building and improvements 1,270, , ,720, % FEECHG Fees 8,277, ,277, % INSURE Insurance 600, , % PRTADV Printing & advertising 2, , % SUPPLY Supplies 23,783, , ,809, % Total Expenditure Budget 36,354, , ,830, % 22

27 Area Related Activities Funding Sources Fund Description 778 University Press Of Kansas 2,879, % Total Funding Sources 2,879, % Expenditure Budget by Department UPOK University Press - 2,879, ,879, % Total Expenditure Budget - 2,879, ,879, % Expenditure Budget by Object Account Description General Use Restricted Use Unclassified Salaries 1,051, ,051, % University Support Staff Salaries 39, , % Student Salaries (inc GTA/GRA/GA) 77, , % Fringe Benefits 302, , % CLAIMS Claims 281, , % COMMUN Communication 14, , % CONSVC Contracts/services 12, , % FEECHG Fees 335, , % HDWARE Hardware 6, , % POSHIP Postage and shipping 134, , % PRTADV Printing & advertising 513, , % RENTAL Rentals 27, , % SFWARE Software 5, , % SUPPLY Supplies 35, , % TRAVEL Travel 41, , % Total Expenditure Budget - 2,879, ,879, % 23

28 Area Summer Session Funding Sources Fund Description 099 General Fees 3,520, % Total Funding Sources 3,520, % Expenditure Budget by Department SS Summer Session 3,520, ,520, % Total Expenditure Budget 3,520, ,520, % Expenditure Budget by Object Account Description General Use Restricted Use Unclassified Salaries 2,990, ,990, % Fringe Benefits 481, , % FEECHG Fees 48, , % Total Expenditure Budget 3,520, ,520, % 24