FY 2016 CURRENT FUNDS BUDGET

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1 FY 2016 CURRENT FUNDS BUDGET

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3 WAYNE STATE UNIVERSITY FY 2016 CURRENT FUNDS BUDGET Table of Contents I. Budget Highlights Overview Presentation... A-1 II. III. IV. Board Documents FY 2016 Proposed General Fund Budget... B-1 Tuition and Fee Rates, FY B-5 FY 2016 Proposed Auxiliary Activity Funds Budget... B-9 Budget Summary Current Funds Revenue and Expenditures... C-1 General Fund Revenue and Expenditures... C-3 Auxiliary Activity Funds Revenue and Expenditures... C-5 FY 2016 Tuition and Fees Schedule... C-6 Schools and Colleges Schools and Colleges General Fund Budget Expenditures... D-1 School of Business Administration... D-3 College of Education... D-7 College of Engineering... D-11 College of Fine, Performing and Communication Arts... D-15 Graduate School... D-19 The Irvin D. Reid Honors College... D-23 Law School... D-25 College of Liberal Arts and Sciences... D-29 School of Library and Information Science... D-33 School of Medicine... D-37 College of Nursing... D-41 Eugene Applebaum College of Pharmacy and Health Sciences... D-45 School of Social Work... D-49 V. Divisions Operating Divisions General Fund Budget Expenditures... E-1 Office of the President... E-3 Division of the Provost... E-5 Division of Research... E-13 Finance and Business Operations... E-17 Marketing and Communication and Chief of Staff... E-19 Development and Alumni Affairs... E-21 Office of the General Counsel... E-23 Government and Community Affairs... E-25 Athletics... E-27

4 WAYNE STATE UNIVERSITY FY 2016 CURRENT FUNDS BUDGET Table of Contents (continued) VI. VII. Central Accounts Central Accounts General Fund Budget Expenditures... F-1 Central Accounts... F-3 Policies and Procedures Budget Policies and Practices... G-1 Budget Management Procedures... G-7 VIII. Auxiliaries Auxiliary Activity Funds Overview Presentation... H-1 Publications: The South End... H-17 University Press... H-21 Radio: WDET-FM... H-25 Athletics: Mort Harris Recreation and Fitness Center... H-29 Business and Auxiliary Operations: Bookstore... H-33 Contract Services... H-37 McGregor Memorial Conference Center... H-41 Parking and Transportation Services... H-45 Student Center... H-49 Housing and Residential Life... H-53 FTE Count for Auxiliary Units... H-58

5 FY 2016 CURRENT FUNDS BUDGET FY 2016 Current Funds Budget A-1 June 26, 2015

6 FY 2016 Current Funds Budget Revenues Other GF 5% Restricted 23% Auxiliary Fund 5% Tuition & Fees 39% Designated Fund 8% State Approp 20% Total Revenues $943 M General Fund Budget: $602 M Sources: Tuition, fees, ICR and state appropriation Uses: Faculty and staff compensation, utilities, insurance Designated Fund Budget: $72 M Sources: Fees for services, donor gifts and non-governmental organizations Uses: Funding for specific purposes for schools, colleges and divisions Auxiliary Fund Budget: $47 M Sources: Housing, Parking, University Press, Bookstore, Student Center, etc. Uses: Salaries, operations and debt service of auxiliary entities Restricted Budget: $222 M Sources: Governmental grants, sponsored contracts and nongovernmental grants and contracts Uses: Grants support the university s research activities Uses: Gifts dedicated components of the educational budget such as scholarships, endowed chairs, and capital improvements FY 2016 Current Funds Budget A-2 June 26, 2015

7 FY 2016 Current Funds Budget Expenditures Research 17% Public Serv 5% Acad Support 8% Stud Svcs 4% Institutional Support 8% Instruction 32% O & M of Plant 6% Total Expenditures $943 M Primary Mission 54% Transfer 5% Instruction/Public Service: $348 M Research: $161 M Support Programs 32% Scholarships: $113 M Institutional Support: $73 M Auxiliary 3% Scholarships & Fellowships 12% Expenditures associated with administrative operations Academic and Student Support: $109 M Expenditures associated with supporting academic and student services Auxiliary 3% $32 M Plant Operations 6% $59 M Transfers 5% Debt Service/Plant Improvement: $48 M FY 2016 Current Funds Budget A-3 June 26, 2015

8 General Fund Budget $602 M Revenues Expenditures Other 2% State Approp 32% Facilities Services 8% Financial Aid 11% Operating Expenses 17% Tuition & Fees 61% ICR 5% Compensation 64% FY 2016 Current Funds Budget A-4 June 26, 2015

9 Changes in General Fund Revenue Budget FY $381M FY $602 M Other 2% Tuition & Fees 28% State Approp 32% Other 3% ICR 6% State Approp 63% Tuition & Fees 61% ICR 5% In FY 2002, the State of Michigan covered 63 percent of the cost of a student s education. In FY 2016, the State of Michigan covers 32 percent of the cost of the education. FY 2016 Current Funds Budget A-5 June 26, 2015

10 General Fund Budget: Tuition and Fees Full-Time Recommendation Undergraduate tuition: 3.2% Graduate tuition: 3.2% PharmD tuition: 3.2% Law School: 0.0% Medicine (M.D.) (MD1 Only) 2.0% Resident Lower Division Undergraduate (Tuition and Fees) FY 2015 FY 2016 Change Change per Week (based % on 15 weeks Change / semester) Per Credit Hour per Semester $ $ ($5.20) ($0.35) -0.9% 3 Credit Hours per Semester $1, $1, $21.70 $ % 6 Credit Hours per Semester $2, $2, $62.05 $ % 12 Credit Hours per Semester $4, $4, $ $ % 15 Credit Hours per Semester $5, $5, $ $ % Starting in FY 2016, fees for the maintenance of the Mort Harris Recreation and Fitness Center are incorporated into the general Student Service Fee. The separate per semester RFC Maintenance Fee is discontinued. Therefore the total tuition and fee increase will be less for part-time students. FY 2016 Current Funds Budget A-6 June 26, 2015

11 $16,000 $14,000 $12,000 $10,000 $8,000 $6,000 $4,000 $2,000 Resident Tuition Rates (FY89-FY15) (based on 30 credit hours) UMAA MSU WSU MPU $0 FY89 FY90 FY91 FY92 FY93 FY94 FY95 FY96 FY97 FY98 FY99 FY00 FY01 FY02 FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15 State Appropriations per Resident Student $18,000 (based on Fall Headcount) $16,000 $14,000 UMAA $12,000 $10,000 $8,000 WSU MSU $6,000 $4,000 FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15 Estimated FY 2016 Current Funds Budget A-7 June 26, 2015

12 Designated Fund Budget $72 M Designated funds: Used to account for departmental activities (i.e., theaters, service centers, non-credit training courses) and unrestricted gifts Dept Activities 16% Gifts 9% Invest Income 2% Budget highlights: Majority of University s Designated Fund revenues / expenditures reside within the School of Medicine Non-Govt Grants 73% Expected slight increase in investment income and Gift revenues FY 2016 Current Funds Budget A-8 June 26, 2015

13 Auxiliary Fund Budget $47 M McGregor 0.2% Student South End 0.0% Center 1.5% Bookstore 1.6% Contract Services 2.0% Mort Harris RFC 4.2% Univ. Press 4.4% WDET 6.0% Housing 51.3% Parking 28.8% FY 2016 Current Funds Budget A-9 June 26, 2015

14 Expendable Restricted Fund Budget $222 M Restricted funds are to be maintained to account for all special programs financed by separate special-purpose income from endowment funds, federal contracts and grants, and other gifts, grants, and contracts. In all cases, the use of the funds is restricted for specific purposes stated by the supporting agencies or donors. Restricted Fund budget highlights: Federal grants are expected to slightly increase due to an increase in the number of successful proposals submitted by WSU. Majority of University s Expendable Restricted Fund activity resides within the School of Medicine from grant activity. Pell Grants 15% Non- Gov't Grants 29% State Grants 4% Gifts 4% Invest Income 4% Fed Grants 44% FY 2016 Current Funds Budget A-10 June 26, 2015

15 $280 Total Research & Development Expenditures $240 $ in Millions $200 $160 $120 $80 $40 FY 1999 FY 2000 FY 2001 FY 2002 FY 2003 FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY FY FY Projections Total R & D expenditures are projected to slightly increase because of an increase in Federal research spending ICR Revenues $41.0 $34.0 $ in Millions $27.0 $20.0 $13.0 $6.0 FY 1999 FY 2000 FY 2001 FY 2002 FY 2003 FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Projections FY 2016 Current Funds Budget A-11 June 26, 2015

16 ENROLLMENT PROJECTIONS FY 2016 Current Funds Budget A-12 June 26, 2015

17 Undergraduate Fall Headcount Enrollment Fall 2007 to Fall ,000 30,000 25,000 20,000 20,349 17,779 15,000 10,000 5,000 0 Fall 2007 Fall 2008 Fall 2009 Fall 2010 Fall 2011 Fall 2012 Fall 2013 Fall 2014 Fall 2015 Proj. FY 2016 Current Funds Budget A-13 June 26, 2015

18 12,000 Graduate and Professional Fall Headcount Enrollment Fall 2007 to Fall ,000 2,108 8,000 1,995 6,000 4,000 8,803 7,314 2,000 - Fall 2007 Fall 2008 Fall 2009 Fall 2010 Fall 2011 Fall 2012 Fall 2013 Fall 2014 Fall 2015 Proj. Graduate Prof FY 2016 Current Funds Budget A-14 June 26, 2015

19 Total Fall Headcount Enrollment Fall 2007 to Fall ,000 35,000 30,000 31,260 27,088 25,000 20,000 15,000 10,000 5,000 0 Fall 2007 Fall 2008 Fall 2009 Fall 2010 Fall 2011 Fall 2012 Fall 2013 Fall 2014 Fall 2015 Proj. FY 2016 Current Funds Budget A-15 June 26, 2015

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21 Submitted by: M. Roy Wilson, President Wayne State University Proposed General Fund Budget FY 2016 Recommendation for Board Action The Board of Governors approves the proposed FY 2016 General Fund budget, its projected revenues and expenditures, and the budgets for individual University units and specifically funded programs as summarized in this document. Also, the Board of Governors authorizes the President to implement the budget management procedures, and budget-related policies, with such modifications as may be deemed necessary during the fiscal year. Finally, the Board authorizes the President to make budget adjustments and/or recommend tuition adjustments to the Board in sufficient amount to offset any subsequent state appropriation funding adjustment from the projected amount as shown in the proposed FY 2016 General Fund budget. FY 2016 Budgeted Revenue Wayne State has two primary sources of General Fund revenue: state appropriation and student tuition and fees. Funding from gifts, grants and contracts support specified functions such as research or scholarships and are not used for the general operations of the University. Historically, state appropriation was the predominant revenue source. Due to a series of state appropriation cuts starting in FY 2003, student tuition and fees by FY 2006 had supplanted state appropriation as the university s primary funding source. FY 2016 state appropriation funding in Wayne State s General Fund increases to $191.1 million, an increase of $0.82 million, or 0.4 percent. The increase in funding is based on a number of performance metrics such as critical skills undergraduate completions, research spending and number of Pell students enrolled. FY 2016 tuition rates proposed to the Board concurrently with this budget recommendation increase the resident base full-time undergraduate rate by 3.2 percent, in compliance with the state tuition restraint language adopted by the legislature. Rates for graduate and Pharm.D students increase by 3.2 percent. Rates for undergraduate and graduate Nursing students are reduced by $100 and $235 per credit hour, respectively, as part of a strategic reorientation of the college. Law School tuition rates are frozen at FY 2015 levels. In a previous Board action, School of Medicine MD program rates increased 2.0 percent from FY 2015 rates for new Year 1 students only. Continuing MD program students will not receive an increase in their assessed tuition rate from FY The tuition and fee resolution reviews the specific rates of every program in detail. The University experienced a slight increase for undergraduates and graduate enrollment above budgeted levels in FY For FY 2016, undergraduate credit hour enrollment is forecasted to decrease by approximately 1.9 percent, while graduate credit hour enrollment is projected to increase by approximately 5.9 percent, not including first professional programs. Significant growth in graduate Engineering programs is driving much of the increase. State appropriations and tuition and fee revenues comprise approximately 93 percent of the total FY 2016 proposed General Fund revenue budget. The proposed tuition and fee revenues are the result FY 2016 Current Funds Budget B-1 June 26, 2015

22 FY 2016 Proposed General Fund Budget June 26, 2015 Page 2 of proposed tuition and fee increases plus any changes due to enrollment, and show a change of $15.2 million, or 4.5 percent. Indirect cost recovery is projected to increase by $5.1 million or 18.3 percent from FY 2015 to a total of $33.0 million for FY Investment income for Wayne State is budgeted to decrease by $0.3 million to $5.7 million. Overall, the $601.9 million proposed general fund budgeted revenues represents a 3.3 percent increase over FY FY 2016 Budgeted Expenditures Budgeted expenditures for FY 2016 are projected to increase by 3.3 percent, from FY 2015 to a total of $601.9 million. Overall, this change is in line with the projected FY 2016 national Higher Education Price Index change of 3.1 percent. Some of the budget adjustments for FY 2016 include over $10.5 million in university-wide budget reductions, continuation of the Student Success and Retention Initiatives, increases in student financial aid, and enhancements to research operations. For the FY 2016 budget, compensation represents 64.3 percent of the general fund budget. Total compensation (including salary and fringes) is projected to be $387.6 million. Expenditures associated with facilities services (utilities, debt service and deferred maintenance) are projected to increase by $3.9 million or 8.8 percent, related to inflationary increases for utilities, increases in building-related operational costs for new and renovated space, and debt service. Institutional financial aid is projected to increase overall by $2.5 million or 3.9 percent. The chart below illustrates the expenditures for the University by their natural classifications Category Fiscal Year 2016 General Fund Budget FY 2015 Approved Budget FY 2016 Recommended Budget Variance $ % Compensation $381,216,995 $387,602,891 $6,385, % General Exp $93,327,523 $99,738,271 $6,410, % Cacilities Services $44,408,009 $48,303,525 $3,895, % Cinancial Aid $63,795,345 $66,275,486 $2,480, % Total $582,747,872 $601,920,173 $19,172, % Summary The proposed FY 2016 General Fund budget contains $340 million for direct instructional costs, academic support and research related expenditures. Scholarships and fellowships of $66 million are budgeted as well as $38 million in student support. Institutional support, public service, operation and maintenance of plant, debt service and other transfers totaling $196 million make up the balance of FY 2016 Current Funds Budget B-2 June 26, 2015

23 FY 2016 Proposed General Fund Budget June 26, 2015 Page 3 the General Fund expenditures for FY The estimated functional use of General Fund expenditures described above is shown by percentage below: Aux. Ent 1% Transfers 4% Scholarship 11% O & M Plant 10% Instruction 37% Inst. Supp 12% Stud Serv 6% Acad Supp 10% Research 9% Public Service 0% The proposed budget is a responsible budget that seeks to contain costs, manage within a challenging revenue environment, emphasize strategic priorities and encourage accountability. It reflects the University s commitment to its students and to the community, and is responsive to the commitment to provide a quality education at an affordable price. FY 2016 Current Funds Budget B-3 June 26, 2015

24 FY 2016 Proposed General Fund Budget June 26, 2015 Page 4 General Fund SUMMARY REVENUES AND EXPENDITURES Fiscal Year 2016 (In Dollars) FY 2015 FY 2016 Restated Budget Final Budget Variance $ % Revenues State Appropriations 190,286, ,106, , % Net Tuition and Fee Revenues 351,477, ,898,197 14,420, % Indirect Cost Recovery 27,900,000 33,000,000 5,100, % Investment Income 6,000,000 5,700,000 (300,000) -5.0% Rainy Day Fund 2,640,222 0 (2,640,222) % Other Revenue 4,443,373 6,215,033 1,771, % Total Revenue 582,747, ,920,173 19,172, % Expenditures Schools and Colleges 204,343, ,131,991 1,788, % Divisions (not including Financial Aid) 149,730, ,482,806 2,752, % Student Financial Aid 63,795,345 66,304,712 2,509, % Central Accounts 162,454, ,499,861 12,045, % Other Expense 2,423,873 2,500,803 76, % Total Expenditure 582,747, ,920,173 19,172, % Net Budget Surplus (Shortfall) % FY 2016 Current Funds Budget B-4 June 26, 2015

25 Submitted by: M. Roy Wilson, President FY Tuition and Fee Rate Recommendation Section 1: Recommendation for Board Action The Board of Governors approves the FY 2016 tuition rates and mandatory fees as presented below. In summary, the base tuition and fees for Wayne State University are increased by 3.2 percent for most students. Rates for Law School JD and LL.M program students are frozen at the FY 2015 amounts. A brief summary of the tuition rate increases for a resident student in general programs is shown in the table below: WAYNE STATE UNIVERSITY FY 2016 TUITION RATE RECOMMENDATION Category & Level Resident - per Credit Hour FY 2015 FY 2016 $ Diff. % Diff. Undergrad-Lower Division $ $ $ % Undergrad-Upper Division $ $ $ % Graduate (General Programs) $ $ $ % In terms of mandatory fees, Wayne State University requires all students to pay a registration fee (on a semester basis) and a student services fee, formerly called omnibus fee (on a per credit hour basis). Previously, a per-semester Recreation and Fitness Center (RFC) Maintenance Fee was charged to all students. This fee is now folded into the per-credit hour student services fee and no longer charged separately. It is proposed that the registration fee increase by 3.2 percent for all students. The student services fee rate is proposed to increase by 8.9 percent for undergraduates and 9.1 percent for graduates, due to the incorporation of the previous RFC Maintenance Fee referenced above. The table at the end of this document details all the specific changes for all Wayne State University tuition rates and mandatory fees for FY The tuition and fees for the School of Medicine s MD program were approved by the Board of Governors at the May 1, 2015 meeting. They are listed in the attached schedule for informational purposes only. It is also recommended that the Board of Governors authorize the President or his designee to make adjustments to the rates for special programs or where otherwise appropriate. Section 2: Background Information In terms of total tuition and fee cost for resident lower division students, a student taking a full semester load of 15 credit hours will experience a 3.2 percent increase. The percentage increase declines somewhat for students taking less than 15 credit hours because in FY 2015 the per-semester RFC Maintenance fee of $25 was charged to all students regardless of student credit hour load. For FY 2016 and beyond, this charge is divided over all credit hours. The following table summarizes the total tuition and fee amounts at various credit hour load levels: FY 2016 Current Funds Budget B-5 June 26, 2015

26 FY Tuition and Fee Rates Recommendation June 26, 2015 Page 2 Resident Lower Division Undergraduate (Tuition and Fees) FY 2015 FY 2016 Change Change per Week (based on 15 weeks / semester) % Change Per Credit Hour per Semester $ $ ($5.20) ($0.35) -0.9% 3 Credit Hours per Semester $1, $1, $21.70 $ % 6 Credit Hours per Semester $2, $2, $62.05 $ % 12 Credit Hours per Semester $4, $4, $ $ % 15 Credit Hours per Semester $5, $5, $ $ % Wayne State University Tuition and Fee Rates vs. Other Michigan Public Universities Wayne State tuition has tracked the median for the Michigan public universities (MPU) for many years. In some years the MPU average has exceeded Wayne State s undergraduate tuition and fee rates. Over the last five years, Michigan State s tuition and fees have tracked much closer to University of Michigan than Wayne State. $16,000 Tuition and Fees, UM-AA, MSU, WSU, MPU Average $14,000 $12,000 $10,000 $8,000 $6,000 $4,000 $2,000 WSU UMAA MPU MSU $0 at 30 SCH per year With the recommended rate increases, for a student taking 24 credit hours, the Wayne State resident tuition rates for lower division students will be approximately $816 below the MPU average, as shown below: FY 2016 Current Funds Budget B-6 June 26, 2015

27 FY Tuition and Fee Rates Recommendation June 26, 2015 Page 3 Institution FY 2015 Tuition & Fees FY 2016 Tuition & Fees % Change FY 2015 Variance from WSU Date of Board Meeting MTU $14,008 $14, % $4,909 6/17 UM-AA $13,486 $13, % $4,317 6/18 GVSU $10,789 $11, % $1,601 7/10 WMU $10,685 $11, % $1,496 6/3 MSU $10,673 $10, % $1,428 6/17 UM-D $10,427 $10, % $1,227 6/18 LSSU $10,248 $10, % $1,043 n/a UM-F $9,626 $9, % $401 6/18 NMU $9,326 $9, % $91 6/17 WSU $9,248 $9, % $0 6/26 CMU $9,240 $9, % ($53) 5/1 FSU $9,040 $9, % ($204) 7/7 OU $8,762 $9, % ($491) 8/3 EMU $7,751 $8, % ($1,178) 6/16 SVSU $6,954 $7, % ($2,357) 6/22 Average $10,018 $10, Credit Hours Section 3: Further Recommended Indicates that the institution has not yet approved rates at the time of preparation. A place holder of 3.2 percent is used for this table. Differential Tuition and Other Program Adjustments Differential tuition for Nursing is reduced $100 per credit hour for undergraduate and $235 per credit hour for graduate students. In addition, base tuition is not increased for Nursing students. These reductions are recommended by both the College of Nursing and the central administration as part of a strategic reduction of the rate structure within the college. The Law School froze tuition rates for FY 2016 at the FY 2015 level for all Law School JD and LL.M program students, as part of an initiative announced in October 2014 that successfully increased enrollment. The current strategic enrollment plan for the Law School would continue this success and freeze tuition rates for each class through their standard three year enrollment cycle, commencing in FY Each new incoming 1L class would have a new rate set by the university. Also for Law, the seat deposit required from all new JD and LL.M program students to confirm enrollment acceptance is now set at $500 for each program. Finally, in a clarification of policy, Law students pay Law School tuition rates for all courses enrolled, consistent with the way students enrolled in other colleges with differential tuition rates are charged. The College of Engineering Global Executive Track (GET) program tuition is structured differently from other programs. GET program tuition is determined by a base rate of the resident or non-resident Engineering graduate rate (depending on the student s enrollment residency) plus a differential tuition equivalent to the resident Engineering graduate rate. For FY 2016, the resident GET program rate is proposed to be $1,370 per credit hour and the non-resident rate to be $2, per credit hour. All other current differential tuition rates are increased 3.2 percent. FY 2016 Current Funds Budget B-7 June 26, 2015

28 FY Tuition and Fee Rates Recommendation June 26, 2015 Page 4 Undergraduate - Lower Division Tuition Rates FY 2015 FY 2016 $ Change % Change FY 2015 FY 2016 $ Change % Change All Schools (other than listed below) $ $ $ % $ $ $ % Business Administration $ $ $ % $ $ $ % Engineering and CLAS - Sciences $ $ $ % $ $ $ % Fine, Performing and Communication Arts $ $ $ % $ $ $ % Mandatory Fees Student Services Fee - all undergrad (per credit hour) $30.25 $32.95 $ % $30.25 $32.95 $ % Registration Fee (per semester) $ $ $ % $ $ $ % Fitness Center Fee (per semester) $25.00 $0.00 ($25.00) % $25.00 $0.00 ($25.00) % Other Student Fees (per semester) Engineering Support Fee - Lower Div., Full-Time $ $ $ % $ $ $ % Engineering Support Fee - Lower Div., Part-Time $50.00 $50.00 $ % $50.00 $50.00 $ % Sciences Support Fee - Lower Div., Full-Time $50.00 $50.00 $ % $50.00 $50.00 $ % Sciences Support Fee - Lower Div., Part-Time $25.00 $25.00 $ % $25.00 $25.00 $ % Honors Support Fee - Lower Div., Full-Time $50.00 $50.00 $ % $50.00 $50.00 $ % Honors Support Fee - Lower Div., Part-Time $25.00 $25.00 $ % $25.00 $25.00 $ % Undergraduate - Upper Division Tuition Rates All Schools (other than listed below) $ $ $ % $ $ $ % Business Administration $ $ $ % $ $ $ % Engineering and CLAS - Sciences $ $ $ % $ $ $ % Fine, Performing and Communication Arts $ $ $ % $ $ $ % Nursing $ $ ($100.00) -15.7% $1, $1, ($100.00) -8.7% Mandatory Fees Student Services Fee - all undergrad (per credit hour) $30.25 $32.95 $ % $30.25 $32.95 $ % Registration Fee (per semester) $ $ $ % $ $ $ % Fitness Center Fee (per semester) $25.00 $0.00 ($25.00) % $25.00 $0.00 ($25.00) % Other Student Fees (per semester) Engineering Support Fee - Upper Div., Full-Time $ $ $ % $ $ $ % Engineering Support Fee - Upper Div., Part-Time $ $ $ % $ $ $ % Sciences Support Fee - Upper Div., Full-Time $ $ $ % $ $ $ % Sciences Support Fee - Upper Div., Part-Time $50.00 $50.00 $ % $50.00 $50.00 $ % Honors Support Fee - Upper Div., Full-Time $50.00 $50.00 $ % $50.00 $50.00 $ % Honors Support Fee - Upper Div., Part-Time $25.00 $25.00 $ % $25.00 $25.00 $ % Graduate Programs Tuition Rates All Graduate Programs (other than listed below) $ $ $ % $1, $1, $ % Business Adm., Engineering, Library Science $ $ $ % $1, $1, $ % Global Executive Track - Engineering $1, $1, $ % $1, $2, $ % Fine, Performing and Communication Arts $ $ $ % $1, $1, $ % Law (LLM Program) $ $ $ % $1, $1, $ % Medicine $ $ $ % $1, $1, $ % Nursing $1, $ ($235.00) -22.6% $1, $1, ($235.00) -13.8% Pharmacy and Health Sciences $ $ $ % $1, $1, $ % Mandatory Fees Student Services Fee - all graduates (per credit hour) $43.50 $47.45 $ % $43.50 $47.45 $ % Registration Fee (per semester) $ $ $ % $ $ $ % Fitness Center Fee (per semester) $25.00 $0.00 ($25.00) % $25.00 $0.00 ($25.00) % Professional Programs Tuition Rates Law (JD Program) $ $ $ % $1, $1, $ % Medicine (MD Program) Year 1 only. $ $ $ % $1, $1, $ % Medicine (MD Program) Other than Year 1. $ $ $ % $1, $1, $ % Phamacy (Pharm.D Program) $ $ $ % $1, $1, $ % Mandatory Fees Category & Level WAYNE STATE UNIVERSITY Proposed FY 2016 TUITION AND FEES Student Services Fee (per credit hour) $43.50 $47.45 $ % $43.50 $47.45 $ % Student Services Fee (per credit hour) - MD Year 1 only. $22.50 $24.00 $ % $22.50 $24.00 $ % Student Services Fee (per credit hour) - MD other than Year 1. $22.50 $23.00 $ % $22.50 $23.00 $ % Registration Fee (Law, Pharm. only, per sem.) $ $ $ % $ $ $ % Student Support Fee (MD Prog. Students Year 1) $ $ $ % $ $ $ % Student Support Fee (MD Prog. Students other than Year 1) $ $ $ % $ $ $ % Fitness Center Fee (per semester) $25.00 $0.00 ($25.00) % $25.00 $0.00 ($25.00) % Resident Non-Resident FY 2016 Current Funds Budget B-8 June 26, 2015

29 Submitted by: M. Roy Wilson, President FY 2016 Proposed Auxiliary Activity Budgets Recommendation for Board Action The Board of Governors approves the proposed FY 2016 budgets for the auxiliary activity units summarized in this document and detailed in the FY 2016 Current Funds Budget book. Total auxiliary activities revenue and expenditures are as follows (dollars in thousands): Category FY 2015 Approved Budget FY 2016 Proposed Budget REVENUES Beginning Net Assets ($4,959.2) ($4,967.8) Operating Revenue Student Tuition and Fees $1,620.2 $1,556.5 Auxiliary Revenues $39,366.3 $44,052.2 Total Operating Revenue $40,986.5 $45,608.7 Non-Operating Revenues Gifts $1,772.0 $1,657.0 Other $12.0 $13.5 Total Non-Operating Revenues $1,784.0 $1,670.5 TOTAL REVENUES $42,770.5 $47,279.2 EXPENDITURES AND TRANSFERS Auxiliary Enterprises Compensation $11,710.3 $11,641.0 Operating Expenses $18,804.2 $20,428.7 General Fund Support ($4,429.0) ($4,436.5) Expenditures $26,085.5 $27,633.2 Transfers Out/(In) Debt Service $12,045.5 $13,569.9 Plant & Other $4,178.5 $5,934.3 Subtotal Transfers $16,224.0 $19,504.2 TOTAL EXPENDITURES AND TRANSFERS $42,309.5 $47,137.4 Operating Surplus / (Deficit) $461.0 $141.8 Ending Net Assets ($4,498.2) ($4,826.0) Background The University s auxiliary operations consist of ten units that provide non-academic essential services to students, faculty, staff, other institutional departments and to the community. Auxiliary activities are characterized by two primary elements: auxiliaries are essentially self-supported and generate revenue based or related to the cost of the goods and services they provide. For the purposes of this FY 2016 Current Funds Budget B-9 June 26, 2015

30 FY 2016 Proposed Auxiliary Activity Budgets June 26, 2015 Page 2 document, auxiliary activities include WDET-FM; a unit categorized as an independent operation operated by Wayne State but not established to provide services to students, faculty or staff. Further Recommended FY 2015 to FY 2016 Summary of All Auxiliary Activities (in Thousands of Dollars) Category FY 2015 Approved Budget FY 2016 Proposed Budget $ Change From FY 2015 Beg Fund Balance ($4,959.2) ($4,967.8) ($8.6) Revenue $42,770.5 $47,279.2 $4,508.7 Expense & Transfers $46,738.5 $51,643.9 $4,905.4 General Fund Support ($4,429.0) ($4,506.5) ($77.5) Net Operating Budget $461.0 $141.8 ($319.2) Ending Fund Balance ($4,498.2) ($4,826.0) ($327.8) The proposed auxiliary activity budgets are projected to generate $47.3 million of revenues which is an increase of $4.5 million or 10.5 percent from the FY 2015 approved budget. This growth is driven by a $3.2 million increase in Housing revenue from the recently approved 5.13 percent increase in residence hall room and board rates, a $780,900 increase in Parking from parking fee revenue (see below) and a $361,700 increase in Student Center Building rental and conference revenue. Revenues are expected to surpass expenses and transfers in FY 2016 by $141,800. Four auxiliary units, The South End, the University Press, WDET-FM and Housing, receive General Fund budget operating support in the amounts of $62,100, $400,700, $472,400 and $1.27 million respectively. In addition, the Student Center, which formerly received a set amount of tuition revenue, now receives an allocation from student service fees. The Student Center is budgeted to receive an allocation of $2.3 million in FY 2016, an increase of $250,000 for additional debt service related to the recent major renovation of the facility. For budgetary purposes the treatment of the General Fund support is shown as an offset against expenditures rather than a revenue item. Starting in FY 2016, fees for the maintenance of the Mort Harris Recreation and Fitness Center (MHRFC) are incorporated into the general Student Support Fee. The separate per semester RFC Maintenance Fee is discontinued. The allocation for MHRFC from the Student Support Fee revenue is set at $1.556 million for FY The business plan for Parking and Transportation Services as modified in FY 2012 continues to be implemented. As part of the implementation of the plan, the FY 2016 Parking budget revenue includes a $0.25 increase per day for students using OneCard payment, or approximately 7%. Non-student monthly rates would increase $2, student semester permits would increase $7; non-student semester permits would increase $8, all representing approximately a 2.5% increase. General cash/credit card sales would remain at $7 per entry. Detailed financial schedules and supporting material for each unit are shown in the FY 2016 Current Funds budget book. Those financial schedules are attached by reference to this Board resolution. FY 2016 Current Funds Budget B-10 June 26, 2015

31 Current Funds Budget SUMMARY REVENUES AND EXPENDITURES Category FY 2016 CURRENT FUNDS BUDGET General Fund (in dollars) Designated Fund Auxiliary Fund Expendable Restricted Total Current Funds Non-Operating Revenues State Appropriations 191,106, , ,339,827 Federal Pell Grants ,000,000 37,000,000 Gifts 0 6,600,000 1,657,000 9,000,000 17,257,000 Investment Income 5,700,000 1,525,000 13,500 11,300,000 18,538,500 Transfer from Rainy Day Fund 0 0 Total Non-Operating Revenues 196,806,943 8,125,000 1,670,500 57,532, ,135,327 Operating Revenues Student Tuition & Fees 365,898, ,556, ,454,697 Federal Grants & Contracts ,708, ,708,587 State / Local Grants & Contracts ,972,210 10,972,210 Non-Governmental Grants & Contracts 0 52,500, ,923, ,423,994 Departmental Activities 0 11,000, ,000,000 Auxiliary Activities ,052, ,052,200 Indirect Costs 33,000, (33,000,000) 0 Other Operating 6,215, ,215,033 Total Operating Revenues 405,113,230 63,500,000 45,608, ,604, ,826,720 TOTAL REVENUES 601,920,173 71,625,000 47,279, ,137, ,962,047 Operating Expenditures Instruction 224,778,297 30,550, ,112, ,441,711 Research 50,799,605 1,483, ,540, ,823,641 Public Service 1,683,084 29,139, ,816,710 48,639,073 Academic Support 62,263,549 3,962, ,781,736 70,007,459 Student Services 38,359, , ,220 39,133,885 Institutional Support 71,540,550 1,893, ,563 73,505,809 Operation & Maintenance of Plant 56,743, , ,382 58,489,442 Scholarships & Fellowships 66,304, , ,745, ,208,087 Auxiliary Enterprises 4,436, ,633, ,069,700 Transfers (in) out Debt Service 18,655, ,982 13,569, ,211,642 Other 6,355,500 2,000,000 5,934, ,289,800 TOTAL EXPENDITURES 601,920,173 71,625,000 47,137, ,137, ,820,247 Net Budget Surplus (Shortfall) , ,800 FY 2016 Current Funds Budget C-1 June 26, 2015

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33 General Fund SUMMARY REVENUES AND EXPENDITURES Fiscal Year 2016 (In Dollars) Revenues FY 2015 FY 2016 Restated Budget Final Budget Variance $ % State Appropriations 190,286, ,106, , % Net Tuition and Fee Revenues 351,477, ,898,197 14,420, % Indirect Cost Recovery 27,900,000 33,000,000 5,100, % Investment Income 6,000,000 5,700,000 (300,000) -5.0% Rainy Day Fund 2,640,222 0 (2,640,222) % Other Revenue 4,443,373 6,215,033 1,771, % Total Revenue 582,747, ,920,173 19,172, % Expenditures Schools and Colleges 204,343, ,131,991 1,788, % Divisions (not including Financial Aid) 149,730, ,482,806 2,752, % Student Financial Aid 63,795,345 66,304,712 2,509, % Central Accounts 162,454, ,499,861 12,045, % Other Expense 2,423,873 2,500,803 76, % Total Expenditure 582,747, ,920,173 19,172, % Net Budget Surplus (Shortfall) % FY 2016 Current Funds Budget C-3 June 26, 2015

34 General Fund SUMMARY REVENUE AND EXPENDITURES FY 2015 Budgeted FTE FY 2015 Restated Budget FY 2016 Budgeted FTE FY 2016 Final Budget Variance $ % Revenues State Appropriation 0 190,286, ,106, , % Net Tuition and Fee Revenues 351,477, ,898,197 14,420, % Indirect Cost Recovery 27,900,000 33,000,000 5,100, % Investment Income 0 6,000, ,700,000 (300,000) -5.0% Rainy Day Fund 0 2,640, (2,640,222) % Other Revenue 4,443,373 6,215,033 1,771, % Total Revenue 582,747, ,920,173 19,172, % Expenditures Full-Time Faculty 1, ,408,748 1, ,393,494 (1,015,254) -0.7% Graduate Assistants ,176, ,012,880 (163,744) -1.5% Part-Time Faculty ,812, ,929, , % Other Academic ,933, ,732,720 (201,253) -1.1% Subtotal Academic 2, ,331,523 2, ,068,820 (1,262,703) -0.7% Non-Academic 1, ,977,942 1, ,035,680 4,057, % Salary & Benefits Allocation 88,907,530 92,599,582 3,692, % Subtotal Compensation 4, ,216,995 4, ,704,082 6,487, % General Expenses 38,317,274 44,089,106 5,771, % Equipment 1,733,530 1,483,681 (249,849) -14.4% Supplies 6,215,685 6,354, , % Facility Costs 5,355,148 5,027,947 (327,201) -6.1% Utilities 22,084,349 23,292,265 1,207, % Scholarships and Fellowships 0 63,795, ,304,712 2,509, % Services, Contracts and Fees 16,818,552 17,155, , % Professional Development 2,661,982 2,729,442 67, % Travel and Moving Expenses 3,993,418 3,756,886 (236,532) -5.9% Printing and Communications 9,667,315 9,383,069 (284,246) -2.9% Other Expenses 16,793,775 17,432, , % Internal/Intra/Inter Fund Trf. (16,195,105) (17,480,743) (1,285,638) 7.9% Mandatory/Non-Mandatory Trf. 17,092,911 19,513,503 2,420, % Subtotal General Expenses 188,334, ,043,093 10,708, % Total Expenditures 4, ,551,174 4, ,747,175 17,196, % Indirect Cost Recovery 13,196,698 15,172,998 1,976, % Net Expenditures 582,747, ,920,173 19,172, % Net Budget Surplus (Shortfall) % FY 2016 Current Funds Budget C-4 June 26, 2015

35 Auxiliary Activity Budgets SUMMARY REVENUES AND EXPENDITURES Wayne State University FY 2016 Auxiliary Fund Budgets (in Thousands of Dollars) Category The South End University Press W DET-FM Mort Harris RFC Bookstore Contract Services McGregor Parking Student Center Housing Total Auxiliary Activities REVENUES Operating Revenue Student Tuition and Fees $0.0 $0.0 $0.0 $1,556.5 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $1,556.5 Auxiliary Revenues $10.0 $2,033.3 $1,250.0 $433.0 $755.7 $924.7 $86.7 $13,601.9 $723.4 $24,233.5 $44,052.2 Total Operating Revenue $10.0 $2,033.3 $1,250.0 $1,989.5 $755.7 $924.7 $86.7 $13,601.9 $723.4 $24,233.5 $45,608.7 Non-Operating Revenues Gifts $0.0 $57.0 $1,600.0 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $1,657.0 Other $0.0 $0.0 $0.0 $0.0 $13.5 $0.0 $0.0 $0.0 $0.0 $0.0 $13.5 Total Non-Operating Revenues $0.0 $57.0 $1,600.0 $0.0 $13.5 $0.0 $0.0 $0.0 $0.0 $0.0 $1,670.5 TOTAL REVENUES $10.0 $2,090.3 $2,850.0 $1,989.5 $769.2 $924.7 $86.7 $13,601.9 $723.4 $24,233.5 $47,279.2 EXPENDITURES Auxiliary Enterprises Compensation $62.2 $1,406.7 $2,275.0 $1,123.8 $96.0 $295.4 $0.0 $2,186.2 $983.1 $3,212.6 $11,641.0 Operating Expenses $19.0 $1,083.4 $1,035.0 $890.1 $203.2 $195.2 $29.7 $4,485.1 $1,615.8 $10,872.2 $20,428.7 General Fund Support ($62.1) ($400.7) ($472.4) $0.0 $0.0 $0.0 $0.0 $0.0 ($2,301.3) ($1,270.0) ($4,506.5) Expenditures $19.1 $2,089.4 $2,837.6 $2,013.9 $299.2 $490.6 $29.7 $6,671.3 $297.6 $12,814.8 $27,563.2 Transfers Out/(In) Debt Service $0.0 $0.0 $0.0 $155.0 $0.0 $0.0 $0.0 $4,873.5 $330.0 $8,211.4 $13,569.9 Plant & Other $0.0 $0.0 $0.0 $0.0 $394.5 $244.9 $50.0 $2,274.6 $86.1 $2,954.2 $6,004.3 Subtotal Transfers $0.0 $0.0 $0.0 $155.0 $394.5 $244.9 $50.0 $7,148.1 $416.1 $11,165.6 $19,574.2 TOTAL EXPENDITURES $19.1 $2,089.4 $2,837.6 $2,168.9 $693.7 $735.5 $79.7 $13,819.4 $713.7 $23,980.4 $47,137.4 Increase (Decrease) in Net Assets ($9.1) $0.9 $12.4 ($179.4) $75.5 $189.2 $7.0 ($217.5) $9.7 $253.1 $141.8 Beginning Net Assets $68.5 ($154.6) ($1,173.7) $505.9 $403.2 $391.6 $49.2 $275.9 $662.7 ($5,996.5) ($4,967.8) Ending Net Assets $59.4 ($153.7) ($1,161.3) $326.5 $478.7 $580.8 $56.2 $58.4 $672.4 ($5,743.4) ($4,826.0) Note: General Fund support is now shown as an offset to expenditures. FY 2016 Current Funds Budget C-5 June 26, 2015

36 Undergraduate - Lower Division Tuition Rates Tuition and Fees Schedule SUMMARY REVENUES AND EXPENDITURES FY 2015 FY 2016 $ Change % Change FY 2015 FY 2016 $ Change % Change All Schools (other than listed below) $ $ $ % $ $ $ % Business Administration $ $ $ % $ $ $ % Engineering and CLAS - Sciences $ $ $ % $ $ $ % Fine, Performing and Communication Arts $ $ $ % $ $ $ % Mandatory Fees Student Services Fee - all undergrad (per credit hour) $30.25 $32.95 $ % $30.25 $32.95 $ % Registration Fee (per semester) $ $ $ % $ $ $ % Fitness Center Fee (per semester) $25.00 $0.00 ($25.00) % $25.00 $0.00 ($25.00) % Other Student Fees (per semester) Engineering Support Fee - Lower Div., Full-Time $ $ $ % $ $ $ % Engineering Support Fee - Lower Div., Part-Time $50.00 $50.00 $ % $50.00 $50.00 $ % Sciences Support Fee - Lower Div., Full-Time $50.00 $50.00 $ % $50.00 $50.00 $ % Sciences Support Fee - Lower Div., Part-Time $25.00 $25.00 $ % $25.00 $25.00 $ % Honors Support Fee - Lower Div., Full-Time $50.00 $50.00 $ % $50.00 $50.00 $ % Honors Support Fee - Lower Div., Part-Time $25.00 $25.00 $ % $25.00 $25.00 $ % Undergraduate - Upper Division Tuition Rates All Schools (other than listed below) $ $ $ % $ $ $ % Business Administration $ $ $ % $ $ $ % Engineering and CLAS - Sciences $ $ $ % $ $ $ % Fine, Performing and Communication Arts $ $ $ % $ $ $ % Nursing $ $ ($100.00) -15.7% $1, $1, ($100.00) -8.7% Mandatory Fees Student Services Fee - all undergrad (per credit hour) $30.25 $32.95 $ % $30.25 $32.95 $ % Registration Fee (per semester) $ $ $ % $ $ $ % Fitness Center Fee (per semester) $25.00 $0.00 ($25.00) % $25.00 $0.00 ($25.00) % Other Student Fees (per semester) Engineering Support Fee - Upper Div., Full-Time $ $ $ % $ $ $ % Engineering Support Fee - Upper Div., Part-Time $ $ $ % $ $ $ % Sciences Support Fee - Upper Div., Full-Time $ $ $ % $ $ $ % Sciences Support Fee - Upper Div., Part-Time $50.00 $50.00 $ % $50.00 $50.00 $ % Honors Support Fee - Upper Div., Full-Time $50.00 $50.00 $ % $50.00 $50.00 $ % Honors Support Fee - Upper Div., Part-Time $25.00 $25.00 $ % $25.00 $25.00 $ % Graduate Programs Tuition Rates All Graduate Programs (other than listed below) $ $ $ % $1, $1, $ % Business Adm., Engineering, Library Science $ $ $ % $1, $1, $ % Global Executive Track - Engineering $1, $1, $ % $1, $2, $ % Fine, Performing and Communication Arts $ $ $ % $1, $1, $ % Law (LLM Program) $ $ $ % $1, $1, $ % Medicine $ $ $ % $1, $1, $ % Nursing $1, $ ($235.00) -22.6% $1, $1, ($235.00) -13.8% Pharmacy and Health Sciences $ $ $ % $1, $1, $ % Mandatory Fees Student Services Fee - all graduates (per credit hour) $43.50 $47.45 $ % $43.50 $47.45 $ % Registration Fee (per semester) $ $ $ % $ $ $ % Fitness Center Fee (per semester) $25.00 $0.00 ($25.00) % $25.00 $0.00 ($25.00) % Professional Programs Tuition Rates Law (JD Program) $ $ $ % $1, $1, $ % Medicine (MD Program) Year 1 only. $ $ $ % $1, $1, $ % Medicine (MD Program) Other than Year 1. $ $ $ % $1, $1, $ % Phamacy (Pharm.D Program) $ $ $ % $1, $1, $ % Mandatory Fees Category & Level WAYNE STATE UNIVERSITY Proposed FY 2016 TUITION AND FEES Student Services Fee (per credit hour) $43.50 $47.45 $ % $43.50 $47.45 $ % Student Services Fee (per credit hour) - MD Year 1 only. $22.50 $24.00 $ % $22.50 $24.00 $ % Student Services Fee (per credit hour) - MD other than Year 1. $22.50 $23.00 $ % $22.50 $23.00 $ % Registration Fee (Law, Pharm. only, per sem.) $ $ $ % $ $ $ % Student Support Fee (MD Prog. Students Year 1) $ $ $ % $ $ $ % Student Support Fee (MD Prog. Students other than Year 1) $ $ $ % $ $ $ % Fitness Center Fee (per semester) $25.00 $0.00 ($25.00) % $25.00 $0.00 ($25.00) % Resident Non-Resident FY 2016 Current Funds Budget C-6 June 26, 2015

37 School and Colleges SUMMARY BUDGET FY 2016 General Fund Budget Expenditures (In Dollars) FY 2015 Restated Budget FY 2016 Final Budget Variance $ % Business Administration 10,028,987 10,002,615 (26,372) -0.3% Education 10,447,578 10,380,748 (66,830) -0.6% Engineering 21,112,786 22,597,735 1,484, % Fine, Performing and Comm. Arts 12,760,289 12,668,338 (91,951) -0.7% Graduate School 1,300,877 1,795, , % Honors 1,293,846 1,288,804 (5,042) -0.4% Law School 8,578,562 8,702, , % Liberal Arts and Sciences 54,172,405 54,222,758 50, % Library and Information Science 1,763,207 1,771,924 8, % Medicine 55,780,228 55,890, , % Nursing 9,353,420 8,576,565 (776,855) -8.3% Pharmacy and Health Sciences 13,195,566 13,560, , % Social Work 4,555,546 4,674, , % Total Schools and Colleges 204,343, ,131,991 1,815, % FY 2016 Current Funds Budget D-1 June 26, 2015

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39 Schools and Colleges SCHOOL OF BUSINESS ADMINISTRATION Fiscal Year 2016 General Fund Budget (in Dollars) FY 2015 FY 2016 Budget Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Full-Time Faculty ,933, ,538,725 (394,877) -5.7% Graduate Assistants , , % Part-Time Faculty , ,429 (14,527) -8.2% Other Academic , ,623 35, % Subtotal Academic ,889, ,515,653 (374,095) -4.7% Non-Academic ,520, ,750, , % Total Salary ,410, ,265,857 (144,209) -1.5% Fringe Benefits % TOTAL COMPENSATION ,410, ,265,857 (144,209) -1.5% General Expenses 171, , , % Equipment % Supplies 120, , % Facility Costs 14,096 14, % Utilities % Services, Contracts and Fees 77,563 77, % Scholarships and Fellowships 32,984 32, % Professional Development 39,045 39, % Travel and Moving Expenses 78,171 78, % Printing and Communications 93,787 93, % Other Expenses (7,070) 6,256 13,326 >-100% Internal/Intra/Inter Fund Transf % Mandatory/Non-Mandatory Transf % Subtotal General Expenses 619, , , % TOTAL EXPENDITURES 10,029,716 10,003,655 (26,061) -0.3% Revenue (1,300) (1,300) 0 0.0% Indirect Cost Recovery (311) -54.5% NET EXPENDITURES 10,028,987 10,002,615 (26,372) -0.3% FY 2016 Current Funds Budget D-3 June 26, 2015

40 Schools and Colleges SCHOOL OF BUSINESS ADMINISTRATION 1. Explanation of Changes Technical Adjustments Dollars Compensation Adjustments 239,635 Additional Compensation Adjustment 32,215 Transfer from the Division of the Provost 7,000 Transfers from Strategic Initiatives 83,000 Total Technical Adjustments 361,850 Program Changes Dollars FY 2016 Budget Reductions (506,464) Adjustments Differential Tuition 118,148 Spring/Summer Distribution 405 Indirect Cost Recovery (311) Total Program Changes (388,222) Total Budget Adjustments (26,372) 2. Other Matters Beginning in FY 2004, a differential tuition rate was set for graduate business courses. This differential, which for FY 2016 is set at $94.80 per credit hour for residents and $93.05 for non-residents, is expected to generate total revenues of $775,158. Of that amount, 85 percent is reinvested in the program. That aggregate reinvestment totals $658,885 for FY At the end of the year, a comparison of actual graduate enrollment was made resulting in an decrease of $11,744 to the amount reinvested in the program for FY Beginning in FY 2009, a differential tuition rate was set for undergraduate lower division business students. This differential, which for FY 2016 is set at $23.55 per credit hour and is expected to generate total revenues of $368,958. Of that amount, 85 percent is reinvested in the program. The aggregate reinvestment totals $313,614 for FY A differential for upper level undergraduates is also set at $36.15 per credit hour and is expected to generate total revenues of $1,409,127 for upper division students for FY Of that amount, 85 percent of this differential is reinvested in the program. The aggregate reinvestment totals $1,197,758. At the end of the year, a comparison of actual undergraduate enrollment was made resulting in an increase of $64,076 to the amount reinvested in the program for FY Beginning in FY 2013, 70 percent of the estimated net spring/summer revenue distribution will be loaded in the budget. At the end of the fiscal year an adjustment will be made based on actual spring/summer revenues and expenses. FY 2016 Current Funds Budget D-4 June 26, 2015

41 Schools and Colleges SCHOOL OF BUSINESS ADMINISTRATION 2. Other Matters (continued) The increase in differential tuition share is the result of changes in enrollment in FY 2015 and FY Changes to Business Administration's differential tuition share and Funding Type FY 2015 FY 2016 Diff. Graduate Differential Tuition 653, ,885 5,213 Undergraduate Differential Tuition 1,398,437 1,511, ,935 Spring/Summer Distribution 384, , TOTAL 2,436,694 2,555, , Component Units FY 2015 FY 2016 Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % School of Business Administration ,536, ,529,887 (6,896) -0.1% Applebaum Chair in Community Engagement , ,468 (19,165) -3.9% ICR School of Business Admin (311) -54.5% TOTAL ,028, ,002,615 (26,372) -0.3% 4. Supplementary Information 3,000 2,500 Headcount Enrollment 2,474 2,428 2,435 2,363 2,365 2,363 2,000 1,500 1, , Fall 10 Fall 11 Fall 12 Fall 13 Fall 14 Fall 15 (proj) Undergraduate Graduate FY 2016 Current Funds Budget D-5 June 26, 2015

42 4. Supplementary Information (continued) Schools and Colleges SCHOOL OF BUSINESS ADMINISTRATION 30,000 25,000 Student Credit Hours by Student Level 25,552 25,061 25,551 24,809 25,012 24,940 20,000 15,000 10,000 5,000-5,746 5,067 4,403 3,829 3,268 3,381 Fall 10 Fall 11 Fall 12 Fall 13 Fall 14 Fall 15 (proj) Undergraduate SCH Graduate SCH FY 2016 Current Funds Budget D-6 June 26, 2015

43 Schools and Colleges COLLEGE OF EDUCATION Fiscal Year 2016 General Fund Budget (in Dollars) FY 2015 FY 2016 Budget Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Full-Time Faculty ,918, ,774,579 (143,762) -2.1% Graduate Assistants , , % Part-Time Faculty , ,550 71, % Other Academic , ,477 (22,068) -2.6% Subtotal Academic ,574, ,480,563 (94,428) -1.1% Non-Academic ,587, ,608,437 20, % Total Salary ,162, ,089,000 (73,635) -0.7% Fringe Benefits % TOTAL COMPENSATION ,162, ,089,000 (73,635) -0.7% General Expenses % Equipment % Supplies 36,457 36, % Facility Costs % Utilities % Services, Contracts and Fees 83,580 83, % Scholarships and Fellowships 24,001 24, % Professional Development 25,446 25, % Travel and Moving Expenses 62,229 62, % Printing and Communications 54,158 54, % Other Expenses 5,342 5, % Internal/Intra/Inter Fund Transf % Mandatory/Non-Mandatory Transf % Subtotal General Expenses 291, , % TOTAL EXPENDITURES 10,453,927 10,380,292 (73,635) -0.7% Revenue (31,000) (31,000) 0 0.0% Indirect Cost Recovery 24,651 31,456 6, % NET EXPENDITURES 10,447,578 10,380,748 (66,830) -0.6% FY 2016 Current Funds Budget D-7 June 26, 2015

44 Schools and Colleges COLLEGE OF EDUCATION 1. Explanation of Changes Technical Adjustments Dollars Compensation Adjustments 248,709 Transfer from the Division of the Provost 63,341 Other Compensation Adjustments 2,606 Total Technical Adjustments 314,656 Program Changes Dollars FY 2016 Budget Reductions (459,693) Adjustments: Net Spring/Summer Revenue Distribution 71,402 Indirect Cost Recovery 6,805 Total Program Changes (381,486) Total Budget Adjustments (66,830) 2. Other Matters Beginning in FY 2013, 70 percent of the estimated net spring/summer revenue distribution will be loaded in the budget. At the end of the fiscal year an adjustment will be made based on actual spring/summer revenues and expenses. Changes to Education's spring/summer distribution is summarized below: Funding Type FY 2015 FY 2016 Diff. Spring/Summer 451, ,164 71, Component Units FY 2015 FY 2016 Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % College of Education ,422, ,349,292 (73,635) -0.7% ICR College of Education , ,456 6, % TOTAL ,447, ,380,748 (66,830) -0.6% FY 2016 Current Funds Budget D-8 June 26, 2015

45 Schools and Colleges COLLEGE OF EDUCATION 4. Supplementary Information Headcount Enrollment 2,500 2,000 1,500 1,909 1,855 1,757 1,677 1,630 1,649 1,586 1,567 1,410 1,269 1,183 1,532 1, Fall 10 Fall 11 Fall 12 Fall 13 Fall 14 Fall 15 (proj) Undergraduate Graduate 22,000 20,000 18,000 16,000 14,000 12,000 10,000 8,000 6,000 Student Credit Hours by Student Level 20,949 19,013 17,488 15,396 13,992 13,010 10,434 9,579 9,616 9,262 9,561 9,234 Fall 10 Fall 11 Fall 12 Fall 13 Fall 14 Fall 15 (proj) Undergraduate SCH Graduate SCH FY 2016 Current Funds Budget D-9 June 26, 2015

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47 Schools and Colleges COLLEGE OF ENGINEERING Fiscal Year 2016 General Fund Budget (in Dollars) FY 2015 FY 2016 Budget Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Full-Time Faculty ,281, ,711, , % Graduate Assistants ,391, ,391, % Part-Time Faculty , , , % Other Academic , ,765 36, % Subtotal Academic ,291, ,910, , % Non-Academic ,711, ,232, , % Total Salary ,003, ,142,722 1,138, % Fringe Benefits % TOTAL COMPENSATION ,003, ,142,722 1,138, % General Expenses 983, ,595 (105,172) -0.6% Equipment % Supplies 99, , ,352 >100% Facility Costs 4,184 20,974 16,790 >100% Utilities 879, ,248 13, % Services, Contracts and Fees 75, ,000 44, % Scholarships and Fellowships 0 11,000 11, % Professional Development 12,024 26,400 14,376 >100% Travel and Moving Expenses 69,818 98,500 28, % Printing and Communications 166, ,000 32, % Other Expenses 0 4,200 4, % Internal/Intra/Inter Fund Transf. 0 5,000 5, % Mandatory/Non-Mandatory Transf % Subtotal General Expenses 2,290,732 2,468, , % TOTAL EXPENDITURES 20,294,534 21,611,191 1,316, % Revenue (24,300) (24,300) 0 0.0% Indirect Cost Recovery 842,552 1,010, , % NET EXPENDITURES 21,112,786 22,597,735 1,484, % FY 2016 Current Funds Budget D-11 June 26, 2015

48 Schools and Colleges COLLEGE OF ENGINEERING 1. Explanation of Changes Technical Adjustments Dollars Compensation Adjustments 465,196 Other Compensation Adjustments 31,620 Transfer to School of Medicine (170,883) Transfer to Development (25,000) Transfer from Academic Affairs 48,000 Transfers from Academic Excellence Program 182,700 Transfers from Strategic Initiatives 260,000 Total Technical Adjustments 791,633 Program Changes Dollars Total Program Changes FY 2016 Budget Reductions (380,030) Adjustments Differential Tuition 558,630 Spring/Summer Distribution 233,235 Indirect Cost Recovery 168,292 Engineering Program Fee 99,683 Utilities Cost 13,506 Total Program Changes 693,316 Total Budget Adjustments 1,484, Other Matters Beginning in FY 2004, a differential tuition rate was set for graduate engineering courses. This differential, which for FY 2016 is set at per credit hour of $94.80 for resident and $93.05 for non-resident, is expected to generate total revenues of $1,991,407. Of that amount, 85 percent is reinvested in the program. That aggregate reinvestment totals $1,692,696 for FY At the end of the year, a comparison of actual enrollment was made resulting in an increase of $53,879 to the amount reinvested in the program for FY Beginning in FY 2012, a differential tuition rate was set for undergraduate engineering courses. This differential, which for FY 2016 is set at $5.90 per credit hour, is expected to generate total revenues at $285,920. Of that amount, 85 percent is reinvested in the program. That aggregate reinvestment totals $243,032 for FY At the end of the year, a comparison of actual enrollment was made resulting in an increase of $32,064 to the amount reinvested in the program for FY FY 2016 Current Funds Budget D-12 June 26, 2015

49 Schools and Colleges COLLEGE OF ENGINEERING 2. Other Matters (continued) Beginning in FY 2014, an Engineering Program Fee was set for undergraduate lower and upper division programs per semester. The flat fee for undergraduate lower division is $100 for full-time and $50 for part-time students. The flat fee for undergraduate upper division is $350 for full-time and $175 for part-time students. The fee is expected to generated total revenues of $885,925. Of that amount, 85 percent will be reinvested in the program. That aggregate reinvestment totals $753,036 for FY 2016, resulting in an increase of $99,683. Beginning in FY 2013, 70 percent of the estimated net spring/summer revenue distribution will be loaded in the budget. At the end of the fiscal year an adjustment will be made based on actual spring/summer revenues and expenses. Beginning in FY 2015, the differential rate set in prior years for the Global Executive Track program was allocated directly to the College at a 100% reinvestment in the program. This differential, which for FY 2016 is set at per credit hour of $685 for resident and nonresident, is expected to generate total revenues of $119,875. At the end of the year, a comparison of actual enrollment was made resulting in an increase of $28,505 to the amount reinvested in the program for FY Changes to Engineering's differential tuition share, program fees, and spring/summer distribution are summarized below: Funding Type FY 2015 FY 2016 Diff. Graduate Differential Tuition 1,206,195 1,692, ,501 Engineering Program Fee 653, ,036 99,683 Spring/Summer 299, , ,235 Undergraduate Differential Tuition 203, ,032 39,905 Global Executive Track 87, ,875 32,224 TOTAL 2,449,347 3,340, , Component Units FY 2015 FY 2016 Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % College of Engineering ,270, ,586,891 1,316, % ICR College of Engineering , ,010, , % TOTAL ,112, ,597,735 1,484, % FY 2016 Current Funds Budget D-13 June 26, 2015

50 Schools and Colleges COLLEGE OF ENGINEERING 4. Supplementary Information 2,500 Headcount Enrollment 2,000 1,500 1,000 1,549 1,301 1, ,634 1,019 1,912 1,947 1,203 1, Fall 10 Fall 11 Fall 12 Fall 13 Fall 14 Fall 15 (proj) Undergraduate Graduate 27,000 22,000 17,000 12,000 7,000 Student Credit Hours by Student Level 22,509 22,670 18,746 17,721 14,727 11,963 9,691 8,233 6,781 5,174 5,301 5,687 2,000 Fall 10 Fall 11 Fall 12 Fall 13 Fall 14 Fall 15 (proj) Undergraduate SCH Graduate SCH FY 2016 Current Funds Budget D-14 June 26, 2015

51 Schools and Colleges COLLEGE OF FINE, PERFORMING AND COMMUNICATION ARTS Fiscal Year 2016 General Fund Budget (in Dollars) FY 2015 FY 2016 Budget Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Full-Time Faculty ,640, ,554,352 (85,698) -1.1% Graduate Assistants , , % Part-Time Faculty , ,520 (21,570) -5.2% Other Academic , ,876 18, % Subtotal Academic ,745, ,656,217 (89,035) -0.9% Non-Academic ,726, ,814,407 87, % Total Salary ,472, ,470,624 (1,464) 0.0% Fringe Benefits % TOTAL COMPENSATION ,472, ,470,624 (1,464) 0.0% General Expenses 412, ,111 (53,908) -0.5% Equipment 60,706 60, % Supplies 345, ,106 (26,000) -7.5% Facility Costs 3,791 3, % Utilities % Services, Contracts and Fees 51,895 51, % Scholarships and Fellowships 37,924 37, % Professional Development 19,562 19, % Travel and Moving Expenses 178, , % Printing and Communications 148, ,887 (10,000) -6.7% Other Expenses 36,332 36, % Internal/Intra/Inter Fund Transf % Mandatory/Non-Mandatory Transf % Subtotal General Expenses 1,294,794 1,204,886 (89,908) 0.0% TOTAL EXPENDITURES 12,766,882 12,675,510 (91,372) -0.7% Revenue (7,400) (7,400) 0 0.0% Indirect Cost Recovery (579) -71.7% NET EXPENDITURES 12,760,289 12,668,338 (91,951) -0.7% FY 2016 Current Funds Budget D-15 June 26, 2015

52 1. Explanation of Changes Schools and Colleges COLLEGE OF FINE, PERFORMING AND COMMUNICATION ARTS Technical Adjustments Dollars Compensation Adjustments 269,675 Transfer from the Division of the Provost 10,000 Total Technical Adjustments 279,675 Program Changes Dollars FY 2016 Budget Reductions (395,569) Adjustments Spring/Summer Distribution 78,430 Indirect Cost Recovery (579) Differential Tuition (53,908) Total Program Changes (371,626) Total Budget Adjustments (91,951) 2. Other Matters Beginning in FY 2010, a differential tuition rate was set for graduate courses. This differential, for FY 2016 is set at $29.50 per credit hour for residents and $29.15 for nonresidents, and is expected to generate total revenues of $96,291. Of that amount, 85 percent is reinvested in the program. That aggregate reinvestment totals $81,848 for FY At the end of the year, a comparison of actual enrollment was made resulting in a increase of $8,700 to the amount reinvested in the program for FY Beginning in FY 2009, a differential tuition rate was set for undergraduate lower division students. This differential, which for FY 2016 is set at $23.55 per credit hour, and is expected to generate total revenues at $378,071. Of that amount, 85 percent is reinvested in the program. That aggregate reinvestment totals $321,360 for FY A differential is also set at $36.15 per credit hour and is expected to generate total revenues of $996,438 for upper division students for FY Of that amount, 85 percent of this differential is reinvested in the program. That aggregate reinvestment totals $846,972. At the end of the year, a comparison of actual enrollment was made resulting in an decrease of $57,962 to the amount reinvested in the program for FY Beginning in FY 2013, 70 percent of the estimated net spring/summer revenue distribution will be loaded in the budget. At the end of the fiscal year an adjustment will be made based on actual spring/summer revenues and expenses. Changes to Fine, Performing and Communication Arts differential tuition share and spring/summer distribution are summarized below: FY 2016 Current Funds Budget D-16 June 26, 2015

53 2. Other Matters (continued) Schools and Colleges COLLEGE OF FINE, PERFORMING AND COMMUNICATION ARTS Funding Type FY 2015 FY 2016 Diff. Graduate Differential Tuition 70,949 81,848 10,899 Undergraduate Differential Tuition 1,233,141 1,168,334 (64,807) Spring/Summer Distribution 74, ,852 78,430 TOTAL 1,378,512 1,403,034 24, Component Units FY 2015 FY 2016 Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Fine and Performing Arts ,545, ,497,240 (48,186) -0.5% Communication ,214, ,170,870 (43,186) -1.3% ICR Fine, Performing and Comm. Arts (579) -71.7% TOTAL ,760, ,668,338 (91,951) -0.7% 4. Supplementary Information Headcount Enrollment 2,500 2,000 2,074 2,128 2,171 2,059 1,951 1,877 1,500 1, Fall 10 Fall 11 Fall 12 Fall 13 Fall 14 Fall 15 (proj) Undergraduate Graduate FY 2016 Current Funds Budget D-17 June 26, 2015

54 Schools and Colleges COLLEGE OF FINE, PERFORMING AND COMMUNICATION ARTS 4. Supplementary Information (continued) Student Credit Hours by Student Level 30,000 25,000 23,836 24,230 24,653 23,373 22,430 21,488 20,000 15,000 10,000 5,000-2,085 1,975 1,787 1,515 1,529 1,506 Fall 10 Fall 11 Fall 12 Fall 13 Fall 14 Fall 15 (proj) Undergraduate SCH Graduate SCH FY 2016 Current Funds Budget D-18 June 26, 2015

55 Schools and Colleges GRADUATE SCHOOL Fiscal Year 2016 General Fund Budget (in Dollars) FY 2015 FY 2016 Budget Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Full-Time Faculty % Graduate Assistants % Part-Time Faculty % Other Academic % Subtotal Academic % Non-Academic , ,181, , % Total Salary , ,181, , % Fringe Benefits % TOTAL COMPENSATION , ,181, , % General Expenses 248, , , % Equipment % Supplies 27,255 27, % Facility Costs % Utilities % Services, Contracts and Fees 4,703 4, % Scholarships and Fellowships % Professional Development 4,134 4, % Travel and Moving Expenses 8,762 8, % Printing and Communications 12,075 12, % Other Expenses % Internal/Intra/Inter Fund Transf % Mandatory/Non-Mandatory Transf % Subtotal General Expenses 305, , , % TOTAL EXPENDITURES 1,299,217 1,789, , % Revenue % Indirect Cost Recovery 1,660 5,402 3,742 >100% NET EXPENDITURES 1,300,877 1,795, , % FY 2016 Current Funds Budget D-19 June 26, 2015

56 Schools and Colleges GRADUATE SCHOOL 1. Explanation of Changes Restatement of FY 2015 Approved Budget Dollars FY 2015 Approved Budget 1,593,230 Transfer to other unit: Graduate Awards (540,866) Transfer from other unit: Spring/Summer Distribution 248,513 Restated FY 2015 Approved Budget 1,300,877 Technical Adjustments Dollars Compensation Adjustments 19,275 Transfer from Strategic Initiatives 236,589 Total Technical Adjustments 255,864 Program Changes Dollars FY 2016 Budget Reductions (67,689) Adjustments: Spring/Summer Distribution 302,225 Indirect Cost Recovery 3,742 Total Program Changes 238,278 Total Budget Adjustments 494, Other Matters Beginning in FY 2015, 10 percent of the estimated net spring/summer revenue distribution will be loaded in the budget. Changes to Education's spring/summer distribution is summarized below: Funding Type FY 2015 FY 2016 Diff. Spring/Summer 248, , ,225 FY 2016 Current Funds Budget D-20 June 26, 2015

57 Schools and Colleges GRADUATE SCHOOL 3. Component Units FY 2015 FY 2016 Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Graduate School ,299, ,789, , % Graduate Research Assistants % ICR Graduate School 0.0 1, ,402 3,742 >100% TOTAL ,300, ,795, , % 4. Supplementary Information Note: enrollment no longer shown separately for Graduate School. This enrollment is now incorporated into the other schools and colleges. FY 2016 Current Funds Budget D-21 June 26, 2015

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59 Schools and Colleges THE IRVIN D. REID HONORS COLLEGE Fiscal Year 2016 General Fund Budget (in Dollars) FY 2015 FY 2016 Budget Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Full-Time Faculty , ,566 4, % Graduate Assistants % Part-Time Faculty , ,192 13, % Other Academic , ,723 (2,955) -1.2% Subtotal Academic , ,481 15, % Non-Academic , ,394 10, % Total Salary ,081, ,107,875 26, % Fringe Benefits % TOTAL COMPENSATION ,081, ,107,875 26, % General Expenses 47,272 16,660 (30,612) -2.8% Equipment % Supplies 85,610 85, % Facility Costs % Utilities % Services, Contracts and Fees 48,403 47,849 (554) -1.1% Scholarships and Fellowships % Professional Development % Travel and Moving Expenses 10,000 10, % Printing and Communications 10,810 10, % Other Expenses 10,000 10, % Internal/Intra/Inter Fund Transf % Mandatory/Non-Mandatory Transf % Subtotal General Expenses 212, ,929 (31,166) 0.0% TOTAL EXPENDITURES 1,293,846 1,288,804 (5,042) -0.4% Revenue % Indirect Cost Recovery % NET EXPENDITURES 1,293,846 1,288,804 (5,042) -0.4% FY 2016 Current Funds Budget D-23 June 26, 2015

60 Schools and Colleges THE IRVIN D. REID HONORS COLLEGE 1. Explanation of Changes Technical Adjustments Dollars Compensation Adjustments 22,906 Transfer to Fringe Benefits (11,521) Total Technical Adjustments 11,385 Program Changes Dollars FY 2016 Budget Reductions (46,578) Adjustments Honors Program Fee 16,660 Spring/Summer Distribution 13,491 Total Program Changes (16,427) Total Budget Adjustments (5,042) 2. Other Matters Beginning in FY 2014, a Honors Program Fee is paid by all Honors students. This fee is set at $25 per semester for part-time students and $50 per semester for full-time students. The fee is expected to generate total revenues of $207,050 in FY Of that amount $175,993 is reinvested in the program. At the end of the fiscal year an adjustment will be made based on actual enrollment. Beginning in FY 2013, 70 percent of the estimated net spring/summer revenue distribution will be loaded in the budget. At the end of the fiscal year an adjustment will be made based on actual spring/summer revenues and expenses. Changes to the Irvin D. Reid Honors College program fee and spring/summer distribution are summarized below: Funding Type FY 2015 FY 2016 Diff. Honors Program Fee 159, ,993 16,660 Spring/Summer Distribution 1,156 14,647 13,491 TOTAL 160, ,640 30,151 FY 2016 Current Funds Budget D-24 June 26, 2015

61 Schools and Colleges LAW SCHOOL Fiscal Year 2016 General Fund Budget (in Dollars) FY 2015 FY 2016 Budget Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Full-Time Faculty ,707, ,779,371 71, % Graduate Assistants % Part-Time Faculty , , % Other Academic , ,740 30, % Subtotal Academic ,103, ,205, , % Non-Academic ,672, ,854, , % Total Salary ,775, ,060, , % Fringe Benefits % TOTAL COMPENSATION ,775, ,060, , % General Expenses (93,976) (123,838) (29,862) -0.4% Equipment % Supplies 32,979 32, % Facility Costs % Utilities 371, ,003 40, % Services, Contracts and Fees 113,321 64,829 (48,492) -42.8% Scholarships and Fellowships % Professional Development 41,229 47,462 6, % Travel and Moving Expenses 179, , % Printing and Communications 157,386 27,410 (129,976) -82.6% Other Expenses 6,765 6, % Internal/Intra/Inter Fund Transf % Mandatory/Non-Mandatory Transf % Subtotal General Expenses 808, ,405 (161,401) 0.0% TOTAL EXPENDITURES 8,584,788 8,708, , % Revenue (13,697) (13,697) 0 0.0% Indirect Cost Recovery 7,471 8, % NET EXPENDITURES 8,578,562 8,702, , % FY 2016 Current Funds Budget D-25 June 26, 2015

62 Schools and Colleges LAW SCHOOL 1. Explanation of Changes Technical Adjustments Dollars Compensation Adjustments 199,536 Other Compensation Adjustments 100,746 Transfers from Strategic Initiatives 185,000 Total Technical Adjustments 485,282 Program Changes Dollars FY 2016 Budget Reductions (278,803) Adjustments Differential Tuition (123,838) Utilities Cost 40,696 Indirect Cost Recovery 698 Total Program Changes (361,247) Total Budget Adjustments 124, Other Matters Beginning in FY 2006, a differential tuition rate was set for Law School graduate programs. This differential, which for FY 2016 is set at $213 per credit hour, and is expected to generate total revenues of $2,387,730. Of that amount, 85 percent is reinvested in the program. That aggregate reinvestment totals $2,029,571 for FY At the end of the year, a comparison of actual enrollment was made resulting in a decrease of $71,515 to the amount reinvested in the program for FY Changes to Law School's differential tuition share are summarized below: Funding Type FY 2015 FY 2016 Diff. Differential Tuition 2,153,408 2,029,570 (123,838) 3. Component Units FY 2015 FY 2016 Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Law School ,571, ,694, , % ICR Law School 0.0 7, , % TOTAL ,578, ,702, , % FY 2016 Current Funds Budget D-26 June 26, 2015

63 Schools and Colleges LAW SCHOOL 4. Supplementary Information Headcount Enrollment Fall 10 Fall 11 Fall 12 Fall 13 Fall 14 Fall 15 Graduate Professional (proj) 9,000 8,000 7,000 6,000 5,000 4,000 3,000 2,000 1,000 - Student Credit Hours by Student Level 7,916 7,474 7,016 6,275 5,474 5, Fall 10 Fall 11 Fall 12 Fall 13 Fall 14 Fall 15 Graduate SCH Professional SCH (proj) FY 2016 Current Funds Budget D-27 June 26, 2015

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65 Schools and Colleges COLLEGE OF LIBERAL ARTS AND SCIENCES Fiscal Year 2016 General Fund Budget (in Dollars) FY 2015 FY 2016 Budget Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Full-Time Faculty ,398, ,249,290 (149,416) -0.4% Graduate Assistants ,999, ,999, % Part-Time Faculty ,312, ,752, , % Other Academic ,413, ,150,781 (262,863) -10.9% Subtotal Academic ,124, ,151,863 27, % Non-Academic ,875, ,671,494 (204,449) -4.2% Total Salary ,000, ,823,357 (176,972) -0.3% Fringe Benefits % TOTAL COMPENSATION ,000, ,823,357 (176,972) -0.3% General Expenses 868, ,752 87, % Equipment 25,020 24,915 (105) 0.0% Supplies 264, ,745 (2,314) -0.9% Facility Costs 10,855 10,810 (45) -0.4% Utilities % Services, Contracts and Fees 993, ,738 (4,163) -0.4% Scholarships and Fellowships (244,831) (245,070) (239) 0.1% Professional Development 27,855 27,738 (117) -0.4% Travel and Moving Expenses 158, ,775 (664) -0.4% Printing and Communications 200, ,135 (842) -0.4% Other Expenses 34,224 34,081 (143) -0.4% Internal/Intra/Inter Fund Transf. (731,900) (731,900) 0 0.0% Mandatory/Non-Mandatory Transf % Subtotal General Expenses 1,607,349 1,685,719 78, % TOTAL EXPENDITURES 53,607,678 53,509,076 (98,602) -0.2% Revenue (232,300) (232,300) 0 0.0% Indirect Cost Recovery 797, , , % NET EXPENDITURES 54,172,405 54,222,758 50, % FY 2016 Current Funds Budget D-29 June 26, 2015

66 Schools and Colleges COLLEGE OF LIBERAL ARTS AND SCIENCES 1. Explanation of Changes Technical Adjustments Dollars Compensation Adjustments 1,227,883 Other compensation Adjustments 17,000 Transfers from the Division of the Provost 179,230 Transfer from Academic Excellence 80,000 Total Technical Adjustments 1,504,113 Program Changes Dollars FY 2016 Budget Reductions (1,578,154) Transfer Ctr. for Latino/a & Latin Amer. Stud. (558,419) Adjustments: Spring/Summer Distribution 446,856 Sciences Program Fee 70,465 Differential Tuition 16,537 Indirect Cost Recovery 148,955 Total Program Changes (1,453,760) Total Budget Adjustments 50, Other Matters The Center for Latino/a and Latin American Studies (previously called Center for Chicano- Boricua Studies) budget of $558,419 with 7.1 FTEs will be transferred to the Office of the Provost from the College of Liberal Arts and Sciences in FY Beginning in FY 2014, a Sciences Program Fee was set for undergraduate physical science courses. The flat fee for undergraduate lower division is $50 for full-time and $25 for parttime students. The flat fee for undergraduate upper division is $100 for full-time and $50 for part-time students. The fee is expected to generated total revenues of $620,100. Of that amount, 85 percent will be reinvested in the program. That aggregate reinvestment totals $527,085 for FY 2016, resulting in an increase of $70,465. At the end of the fiscal year, an adjustment will be made based on actual enrollment. Beginning in FY 2013, 70 percent of the estimated net spring/summer revenue distribution will be loaded in the budget. At the end of the fiscal year an adjustment will be made based on actual spring/summer revenues and expenses. Beginning in FY 2014, a differential tuition rate was set for undergraduate science courses. This differential, which for FY 2016, is set at $5.90 per credit hour, is FY 2016 Current Funds Budget D-30 June 26, 2015

67 Schools and Colleges COLLEGE OF LIBERAL ARTS AND SCIENCES 2. Other Matters (continued) expected to generate total revenues at $498,432. Of that amount, 85 percent is reinvested in the program. That aggregate reinvestment totals $423,667 for FY At the end of the fiscal year, a comparison of actual enrollment was made resulting in an increase of $16,537 to the amount reinvested in the program for FY Changes to the College of Liberal Arts and Science's spring/summer distribution, program fee and differential tuition are summarized below: Funding Type FY 2015 FY 2016 Diff. Spring/Summer Distribution 1,192,043 1,638, ,856 Sciences Program Fee 456, ,085 70,465 Sciences Differential Tuition 407, ,667 16,537 TOTAL 2,055,793 2,589, , Component Units FY 2015 FY 2016 Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Science ,041, ,180, , % Liberal Arts ,554, ,038, , % Interdisciplinary Studies Program ,450, ,217,551 (232,957) -16.1% Geography and Urban Planning , ,802 58, % Ctr. for Latino/a & Latin Amer. Stud , (545,949) % Center for Labor Studies , ,808 (1,691) -2.0% ICR College of Liberal Arts and Sci , , , % TOTAL ,172, ,222,758 50, % FY 2016 Current Funds Budget D-31 June 26, 2015

68 Schools and Colleges COLLEGE OF LIBERAL ARTS AND SCIENCES 4. Supplementary Information 14,000 12,000 10,000 8,000 6,000 4,000 2,000 - Headcount Enrollment 11,837 11,500 10,802 10,376 10,060 9,606 1,696 1,543 1,496 1,431 1,361 1,298 Fall 10 Fall 11 Fall 12 Fall 13 Fall 14 Fall 15 (proj) Undergraduate Graduate 160, , , ,000 80,000 60,000 40,000 20,000 - Student Credit Hours by Student Level 137, , , , , ,813 11,763 10,930 10,825 10,072 9,603 9,182 Fall 10 Fall 11 Fall 12 Fall 13 Fall 14 Fall 15 (proj) Undergraduate SCH Graduate SCH FY 2016 Current Funds Budget D-32 June 26, 2015

69 Schools and Colleges SCHOOL OF LIBRARY AND INFORMATION SCIENCE Fiscal Year 2016 General Fund Budget (in Dollars) FY 2015 FY 2016 Budget Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Full-Time Faculty ,201, ,173,978 (27,957) -2.3% Graduate Assistants , , % Part-Time Faculty 4.2 (33,530) 4.2 (20,077) 13, % Other Academic , ,035 4, % Subtotal Academic ,385, ,375,641 (9,688) -0.7% Non-Academic , ,776 (588) -0.2% Total Salary ,694, ,684,417 (10,276) -0.6% Fringe Benefits % TOTAL COMPENSATION ,694, ,684,417 (10,276) -0.6% General Expenses (144,517) (127,287) 17, % Equipment 10,000 10, % Supplies 73,206 73, % Facility Costs 2,508 2, % Utilities % Services, Contracts and Fees 11,000 11, % Scholarships and Fellowships 3,000 3, % Professional Development 7,653 7, % Travel and Moving Expenses 61,084 61, % Printing and Communications 32,255 32, % Other Expenses 11,113 11, % Internal/Intra/Inter Fund Transf % Mandatory/Non-Mandatory Transf % Subtotal General Expenses 67,302 84,532 17, % TOTAL EXPENDITURES 1,761,995 1,768,949 6, % Revenue % Indirect Cost Recovery 1,212 2,975 1,763 >100% NET EXPENDITURES 1,763,207 1,771,924 8, % FY 2016 Current Funds Budget D-33 June 26, 2015

70 Schools and Colleges SCHOOL OF LIBRARY AND INFORMATION SCIENCE 1. Explanation of Changes Technical Adjustments Dollars Compensation Adjustments 44,493 Transfer from Libraries 543 Total Technical Adjustments 45,036 Program Changes Dollars FY 2016 Budget Reductions (68,765) Adjustments: Differential Tuition 17,230 Spring/Summer Distribution 13,453 Indirect Cost Recovery 1,763 Total Program Changes (36,319) Total Budget Adjustments 8, Other Matters Beginning in FY 2013, 70 percent of the estimated net spring/summer revenue distribution will be loaded in the budget. At the end of the fiscal year an adjustment will be made based on actual spring /summer revenues and expenses Beginning in FY 2007, a differential tuition rate was set for Library and Information Science. This differential, which for FY 2016 is set at $94.80 per credit hour for residents and $93.05 for non-residents, and is expected to generate total revenues of $610,843. Of that amount, 85 percent is reinvested in the program. That aggregate reinvestment totals $519,217 for FY At the end of the fiscal year, a comparison of actual enrollment was made with projected enrollment resulting in a increase of $27,903 to the amount reinvested in the program for FY Changes to Library and Information Science s differential tuition share and spring/summer distribution are summarized below: Funding Type FY 2015 FY 2016 Diff. Graduate Differential Tuition 501, ,217 17,230 Spring/Summer Distribution 86,288 99,741 13,453 TOTAL 588, ,958 30,683 FY 2016 Current Funds Budget D-34 June 26, 2015

71 Schools and Colleges SCHOOL OF LIBRARY AND INFORMATION SCIENCE 3. Component Units FY 2015 FY 2016 Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Library and Information Science ,761, ,768,949 6, % ICR Library and Information Science 0.0 1, ,975 1,763 >100% TOTAL ,763, ,771,924 8, % 4. Supplementary Information Headcount Enrollment Fall 10 Fall 11 Fall 12 Fall 13 Fall 14 Fall 15 (proj) Graduate 6,000 Student Credit Hours by Student Level 5,000 4,000 3,000 3,575 3,292 3,313 2,938 2,858 2,929 2,000 1,000 - Fall 10 Fall 11 Fall 12 Fall 13 Fall 14 Fall 15 (proj) Graduate SCH FY 2016 Current Funds Budget D-35 June 26, 2015

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73 Schools and Colleges SCHOOL OF MEDICINE Fiscal Year 2016 General Fund Budget (in Dollars) FY 2015 FY 2016 Budget Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Full-Time Faculty ,798, ,496,899 (302,091) -0.8% Graduate Assistants ,421, ,421, % Part-Time Faculty , , % Other Academic , ,993 9, % Subtotal Academic ,141, ,848,936 (292,976) -0.7% Non-Academic ,707, ,655,457 (51,821) -0.9% Total Salary ,849, ,504,393 (344,797) -0.8% Fringe Benefits % TOTAL COMPENSATION ,849, ,504,393 (344,797) -0.8% General Expenses 364, ,933 7, % Equipment 113, , % Supplies 663, , % Facility Costs 656, , % Utilities % Services, Contracts and Fees 2,993,223 2,993, % Scholarships and Fellowships 259, , % Professional Development 305, , % Travel and Moving Expenses 463, , % Printing and Communications 831, , % Other Expenses 491, , % Internal/Intra/Inter Fund Transf. (490,000) (490,000) 0 0.0% Mandatory/Non-Mandatory Transf % Subtotal General Expenses 6,651,977 6,659,895 7, % TOTAL EXPENDITURES 51,501,167 51,164,287 (336,880) -0.7% Revenue (1,311,200) (1,311,200) 0 0.0% Indirect Cost Recovery 5,590,261 6,037, , % NET EXPENDITURES 55,780,228 55,890, , % FY 2016 Current Funds Budget D-37 June 26, 2015

74 Schools and Colleges SCHOOL OF MEDICINE 1. Explanation of Changes Technical Adjustments Dollars Compensation Adjustments 1,153,114 Other Compensation 4,683 Transfer to Human Resources (98,723) Transfers from Strategic Initiatives 433,333 Transfer from Engineering 170,883 Total Technical Adjustments 1,663,290 Program Changes Dollars FY 2016 Budget Reductions (2,008,088) Adjustments: Indirect Cost Recovery 447,041 Differential Tuition 7,918 Total Program Changes (1,553,129) Total Budget Adjustments 110, Other Matters Beginning in FY 2008 a differential tuition rate was set for the Medical Physics program. This differential, which for FY 2016 is set per credit hour of $ for resident and $ for non-resident, is expected to generate total revenues of $145,446. Of that amount, 85 percent is reinvested in the program. That aggregate reinvestment totals $123,629 for FY At the end of the fiscal year, a comparison of actual enrollment was made resulting in a decrease of $10,671 to the amount reinvested in the program for FY Beginning in FY 2010 a differential tuition rate was set for the Masters of Public Health program and in FY 2011 for the School of Medicine's graduate programs. Beginning in FY 2016, these two programs are combined to compute differential tuition. The differential, which for FY 2016 is set per credit hour of $ for resident and $ for non resident, is expected to generate total revenues of $947,025. Of that amount, 85 percent is reinvested in the program. That aggregate reinvestment totals $804,971 for FY At the end of the fiscal year, a comparison of actual enrollment was made resulting in a decrease of $26,980 to the amount reinvested in the program for FY Funding Type FY 2015 FY 2016 Diff. Medical Physics 107, ,629 16,007 Public Health 67,088 71,797 4,709 Other Graduate Programs 745, ,174 (12,798) TOTAL 920, ,600 7,918 FY 2016 Current Funds Budget D-38 June 26, 2015

75 Schools and Colleges SCHOOL OF MEDICINE 3. Component Units FY 2015 FY 2016 Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % School of Medicine ,189, ,853,087 (336,880) -0.7% ICR School of Medicine 0.0 5,590, ,037, , % TOTAL ,780, ,890, , % 4. Supplementary Information 1,400 1,200 1, Headcount Enrollment 1,259 1,224 1,218 1,219 1,220 1, Fall 10 Fall 11 Fall 12 Fall 13 Fall 14 Fall 15 (proj) Graduate Professional 35,000 30,000 25,000 20,000 15,000 10,000 5,000 - Student Credit Hours by Student Level 29,880 29,359 29,277 29,064 29,332 29,332 2,822 2,626 2,975 2,931 2,864 2,872 Fall 10 Fall 11 Fall 12 Fall 13 Fall 14 Fall 15 (proj) Graduate SCH Professional SCH FY 2016 Current Funds Budget D-39 June 26, 2015

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77 Schools and Colleges COLLEGE OF NURSING Fiscal Year 2016 General Fund Budget (in Dollars) FY 2015 FY 2016 Budget Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Full-Time Faculty ,837, ,946,408 (891,358) -13.0% Graduate Assistants , , % Part-Time Faculty , , % Other Academic , ,193 (5,500) -2.7% Subtotal Academic ,416, ,520,386 (895,873) -12.1% Non-Academic ,861, ,939,298 77, % Total Salary ,278, ,459,683 (818,454) -8.8% Fringe Benefits % TOTAL COMPENSATION ,278, ,459,683 (818,454) -8.8% General Expenses (417,710) (520,148) (102,438) -1.1% Equipment 33,891 33, % Supplies 139, ,409 (12,325) -8.8% Facility Costs % Utilities 220, ,066 (10,344) -4.7% Services, Contracts and Fees (86,134) 0 86, % Scholarships and Fellowships 302, ,883 (100,000) -33.0% Professional Development 8,628 8, % Travel and Moving Expenses 19,846 19, % Printing and Communications 8,163 8, % Other Expenses (158,555) 0 158, % Internal/Intra/Inter Fund Transf % Mandatory/Non-Mandatory Transf % Subtotal General Expenses 71,156 90,738 19, % TOTAL EXPENDITURES 9,349,293 8,550,421 (798,872) -8.5% Revenue 49,950 49, % Indirect Cost Recovery 54,077 76,094 22, % NET EXPENDITURES 9,353,420 8,576,565 (776,855) -8.3% FY 2016 Current Funds Budget D-41 June 26, 2015

78 Schools and Colleges COLLEGE OF NURSING 1. Explanation of Changes Technical Adjustments Dollars Compensation Adjustments 230,253 Additional Compensation Adjustments 287 Total Technical Adjustments 230,540 Program Changes Dollars Temporary Strategic Support 1,000,000 FY 2016 Budget Reductions (498,920) Adjustments Indirect Cost Recovery 22,017 Utilities (10,344) Differential Tuition (1,520,148) Total Program Changes (1,007,395) Total Budget Adjustments (776,855) 2. Other Matters Beginning in FY 2004, a differential tuition rate was set for graduate nursing courses. This differential, which for FY 2016 is set at $ per credit hour resident and $ nonresident, is expected to generate total revenues of $1,266,206. Of that amount, 85 percent is reinvested in the program. That aggregate reinvestment totals $1,076,275 for FY At the end of the year, a comparison of actual enrollment was made resulting in a increase of $185,653 to the amount reinvested in the program for FY For FY 2016 the graduate differential rate for non-resident and resident was reduced by $235 per credit hour combined with the projected drop in enrollment will result in a decrease of $1,036,093. Beginning in FY 2011, a differential tuition rate was set for undergraduate upper division nursing students. This differential, which for FY 2016 is set at $ per credit hour and is expected to generate total revenues of $1,000,624. Of that amount, 85 percent is reinvested in the program. That aggregate reinvestment totals $850,530 for FY At the end of the year, a comparison of actual enrollment was made resulting in an increase of $103,567 to the amount reinvested in the program for FY For FY 2016 the undergraduate differential rate for upper division was reduced by $100 per credit hour combined with the projected drop in enrollment will result in a decrease of $484,055. As a result of the decrease in the tuition rates in the College of Nursing, there will be a total projected loss of approximately $1.5M in tution revenue. Over the next several years, the College of Nursing will be making up for this loss of revenue by taking budgeting reductions beyond any University-adjustments and/or generating additional revenue from enrollment increases. FY 2016 Current Funds Budget D-42 June 26, 2015

79 Schools and Colleges COLLEGE OF NURSING 2. Other Matters (continued) Funding Type FY 2015 FY 2016 Diff. Graduate Differential Tuition 2,112,369 1,076,276 (1,036,093) Undergraduate Differential Tuition 1,334, ,530 (484,055) TOTAL 3,446,954 1,926,806 (1,520,148) 3. Component Units FY 2015 FY 2016 Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % College of Nursing ,299, ,500,471 (798,872) -8.6% ICR College of Nursing , ,094 22, % TOTAL ,353, ,576,565 (776,855) -8.3% 4. Supplementary Information Headcount Enrollment Fall 10 Fall 11 Fall 12 Fall 13 Fall 14 Fall 15 (proj) Undergraduate Graduate FY 2016 Current Funds Budget D-43 June 26, 2015

80 Schools and Colleges COLLEGE OF NURSING 4. Supplementary Information (continued) 4,000 3,500 Student Credit Hours by Student Level 3,609 3,508 3,433 3,213 3,258 3,832 3,000 2,500 2,000 2,412 2,669 2,495 2,126 2,017 1,993 1,500 1,000 Fall 10 Fall 11 Fall 12 Fall 13 Fall 14 Fall 15 (proj) Undergraduate SCH Graduate SCH FY 2016 Current Funds Budget D-44 June 26, 2015

81 Schools and Colleges EUGENE APPLEBAUM COLLEGE OF PHARMACY AND HEALTH SCIENCES Fiscal Year 2016 General Fund Budget (in Dollars) FY 2015 FY 2016 Budget Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Full-Time Faculty ,958, ,103, , % Graduate Assistants , ,199 (18,386) -12.4% Part-Time Faculty , ,856 (20,603) -4.7% Other Academic , ,792 (28,070) -7.7% Subtotal Academic ,910, ,987,991 77, % Non-Academic ,912, ,940,520 27, % Total Salary ,822, ,928, , % Fringe Benefits % TOTAL COMPENSATION ,822, ,928, , % General Expenses 230, , , % Equipment % Supplies 322, , % Facility Costs 55,267 55, % Utilities % Services, Contracts and Fees 315, ,163 (3,536) -1.1% Scholarships and Fellowships 9,393 9, % Professional Development 138, , % Travel and Moving Expenses 93,089 93, % Printing and Communications 93,370 93, % Other Expenses 11,551 11, % Internal/Intra/Inter Fund Transf % Mandatory/Non-Mandatory Transf % Subtotal General Expenses 1,269,302 1,491, , % TOTAL EXPENDITURES 13,092,199 13,419, , % Revenue (78,700) (78,700) 0 0.0% Indirect Cost Recovery 182, ,039 36, % NET EXPENDITURES 13,195,566 13,560, , % FY 2016 Current Funds Budget D-45 June 26, 2015

82 Schools and Colleges EUGENE APPLEBAUM COLLEGE OF PHARMACY AND HEALTH SCIENCES 1. Explanation of Changes Technical Adjustments Dollars Compensation Adjustments 279,182 Retention Funding from Provost 31,068 Part-Time Faculty Salary Increases 2,269 Other Compensation Adjustments 470 Returned Compensation Adjustments (6,776) Total Technical Adjustments 306,213 Program Changes Dollars FY 2016 Budget Reductions (197,933) Adjustments Differential Tuition 219,520 Indirect Cost Recovery 36,972 Total Program Changes 58,559 Total Budget Adjustments 364, Other Matters The Board of Governors has previously approved differential tuition rates for the Doctor of Pharmacy, Doctor of Physical Therapy, Physician's Assistant and other graduate programs. This differential rate generates additional revenue to meet the costs of clinical faculty ratios required by state licensing requirements and addresses growth and program needs. Eightyfive percent of the revenue generated from these program's differential tuition will be reinvested in the programs. For FY 2016, aggregate budgeted graduate differential tuition for the Eugene Applebaum College of Pharmacy and Health Sciences generated total revenue of $4,681,348, of which $3,979,145 is returned to the College. At the end of the fiscal year, a comparison of actual enrollment will be made with projected enrollment and if necessary adjustments will be made to the amounts reinvested in the programs. For FY 2015 this adjustment was a increase of $91,953. Increases in FY 2016 enrollment and tuition rates will add $127,566, for a total increase of $219,519. Changes in Pharmacy's differential tuition share are summarized below: Funding Type FY 2015 FY 2016 Diff. Pharm.D 2,583,109 2,640,431 57,322 Doctor of Physical Therapy 896, ,210 38,494 Physician's Assistant 180, ,574 2,937 Other Graduate Pharmacy Programs 99, , ,767 TOTAL 3,759,626 3,979, ,519 FY 2016 Current Funds Budget D-46 June 26, 2015

83 Schools and Colleges EUGENE APPLEBAUM COLLEGE OF PHARMACY AND HEALTH SCIENCES 3. Component Units FY 2015 FY 2016 Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Pharmacy ,245, ,656, , % Health Science ,767, ,685,060 (82,895) -1.7% ICR Pharmacy and Health Science , ,039 36, % TOTAL ,195, ,560, , % 4. Supplementary Information Headcount Enrollment Fall 10 Fall 11 Fall 12 Fall 13 Fall 14 Fall 15 (proj) Undergraduate Graduate Professional 6,000 5,000 4,000 3,000 Student Credit Hours by Student Level 5,215 5,000 5,172 4,696 4,458 4,450 3,597 3,663 3,889 3,551 3,435 3,434 3,784 3,547 3,469 3,406 3,329 3,219 2,000 1,000 - Fall 10 Fall 11 Fall 12 Fall 13 Fall 14 Fall 15 (proj) Undergraduate SCH Graduate SCH Professional SCH FY 2016 Current Funds Budget D-47 June 26, 2015

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85 Schools and Colleges SCHOOL OF SOCIAL WORK Fiscal Year 2016 General Fund Budget (in Dollars) FY 2015 FY 2016 Budget Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Full-Time Faculty ,496, ,554,177 57, % Graduate Assistants , , % Part-Time Faculty , ,484 60, % Other Academic , ,799 38, % Subtotal Academic ,648, ,805, , % Non-Academic , ,581 (38,910) -4.5% Total Salary ,510, ,627, , % Fringe Benefits % TOTAL COMPENSATION ,510, ,627, , % General Expenses % Equipment % Supplies 9,789 9, % Facility Costs % Utilities % Services, Contracts and Fees 15,724 15, % Scholarships and Fellowships 8,310 8, % Professional Development % Travel and Moving Expenses 4,472 4, % Printing and Communications (7,671) (7,671) 0 0.0% Other Expenses (12,777) (12,777) 0 0.0% Internal/Intra/Inter Fund Transf % Mandatory/Non-Mandatory Transf % Subtotal General Expenses 18,734 18, % TOTAL EXPENDITURES 4,529,001 4,646, , % Revenue % Indirect Cost Recovery 26,545 27, % NET EXPENDITURES 4,555,546 4,674, , % FY 2016 Current Funds Budget D-49 June 26, 2015

86 Schools and Colleges SCHOOL OF SOCIAL WORK 1. Explanation of Changes Technical Adjustments Dollars Compensation Adjustments 103,601 Transfer from Division of Provost 22,777 Other Compensation (690) Total Technical Adjustments 125,688 Program Changes Dollars FY 2016 Budget Reductions (68,333) Adjustments: Spring/Summer Distribution 60,345 Indirect Cost Recovery 915 Total Program Changes (7,073) Total Budget Adjustments 118, Other Matters Beginning in FY 2013, 70 percent of the estimated net spring/summer revenue distribution will be loaded in the budget. At the end of the fiscal year an adjustment will be made based on actual spring/summer revenues and expenses. Changes to Social Work's spring/summer distribution are summarized below: Funding Type FY 2015 FY 2016 Diff. Spring/Summer Distribution 294, ,412 60, Component Units FY 2015 FY 2016 Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % School of Social Work ,529, ,646, , % ICR School of Social Work , , % TOTAL ,555, ,674, , % FY 2016 Current Funds Budget D-50 June 26, 2015

87 Schools and Colleges SCHOOL OF SOCIAL WORK 4. Supplementary Information Headcount Enrollment Fall 10 Fall 11 Fall 12 Fall 13 Fall 14 Fall 15 (proj) Undergraduate Graduate 9,000 8,000 7,000 6,000 5,000 4,000 3,000 2,000 1,000 - Student Credit Hours by Student Level 7,207 7,416 7,527 7,627 7,629 6,620 2,897 3,116 3,199 3,262 3,420 3,498 Fall 10 Fall 11 Fall 12 Fall 13 Fall 14 Fall 15 (proj) Undergraduate SCH Graduate SCH FY 2016 Current Funds Budget D-51 June 26, 2015

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89 Divisions SUMMARY BUDGET FY 2016 General Fund Budget Expenditures (In Dollars) FY 2015 Restated Budget FY 2016 Final Budget Variance $ % Office of the President 6,962,579 7,133, , % Division of the Provost - Operations 69,411,075 70,237, , % Division of Research 17,428,377 18,471,712 1,043, % Finance and Business Operation 33,936,400 34,038, , % Development and Alumni Affairs 7,570,630 7,714, , % Marketing and Communications and Chief of Staff 4,995,325 5,130, , % General Counsel 3,335,799 3,495, , % Governmental and Community Affairs 863, ,937 (9,384) -1.1% Athletics 5,226,999 5,407, , % Subtotal Divisions (excl. Fin. Aid) 149,730, ,482,806 2,752, % Student Financial Aid 63,795,345 66,304,712 2,509, % Divisions 213,525, ,787,518 5,261, % FY 2016 Current Funds Budget E-1 June 26, 2015

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91 Office of the President SUMMARY DIVISION BUDGET Fiscal Year 2016 General Fund Budget (in Dollars) FY 2015 FY 2016 Budget Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Full-Time Faculty % Graduate Assistants % Part-Time Faculty % Other Academic % Subtotal Academic % Non-Academic ,942, ,204, , % Total Salary ,942, ,204, , % Fringe Benefits % TOTAL COMPENSATION ,942, ,204, , % General Expenses ,981 32, % Equipment % Supplies 317, ,045 (23,415) -7.4% Facility Costs 84, ,536 27, % Utilities % Services, Contracts and Fees 134, ,259 (12,447) -9.2% Scholarships and Fellowships % Professional Development 101,713 87,866 (13,847) -13.6% Travel and Moving Expenses 9,552 7,134 (2,418) -25.3% Printing and Communications 88, ,659 21, % Other Expenses 284, ,758 (113,179) -39.7% Internal/Intra/Inter Fund Transf. 0 16,000 16, % Mandatory/Non-Mandatory Transf % Subtotal General Expenses 1,021, ,238 (67,093) 0.0% TOTAL EXPENDITURES 6,963,679 7,158, , % Revenue (1,100) (25,000) (23,900) >100% Indirect Cost Recovery % NET EXPENDITURES 6,962,579 7,133, , % FY 2016 Current Funds Budget E-3 June 26, 2015

92 Office of the President SUMMARY DIVISION BUDGET 1. Explanation of Changes Restatement of FY 2015 Approved Budget Dollars FY 2015 Approved Budget 1,626,984 Transfer from other unit: Public Safety from Marketing and Communications 5,335,595 Restated FY 2015 Approved Budget 6,962,579 Technical Adjustments Dollars Compensation Adjustments 100,933 Transfer to Fringe Benefits (10,172) Total Technical Adjustments 90,761 Program Changes Dollars Allocation for TechTown Staff and General Expense 89,430 Increased SSF Allocation for Public Safety 22,726 FY 2016 Budget Reductions (31,758) Total Program Changes 80,398 Total Budget Adjustments 171, Component Units This summary budget is made up of the following business units: FY 2015 FY 2016 Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Public Safety ,335, ,430,782 95, % Office of the President , ,095 8, % Economic Development , ,590 75, % Secretary of the University , ,271 (7,821) -2.8% TOTAL ,962, ,133, , % FY 2016 Current Funds Budget E-4 June 26, 2015

93 Division of the Provost SUMMARY DIVISION BUDGET Fiscal Year 2016 General Fund Budget (in Dollars) FY 2015 FY 2016 Budget Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Full-Time Faculty 7.0 1,113, ,250, , % Graduate Assistants , ,902 (8,720) -2.7% Part-Time Faculty ,223, ,693,560 (529,528) -7.3% Other Academic ,172, ,061,782 (110,733) -1.4% Subtotal Academic ,836, ,324,580 (511,784) -3.0% Non-Academic ,668, ,700,889 1,031, % Total Salary ,505, ,025, , % Fringe Benefits , ,386 69, % TOTAL COMPENSATION ,026, ,615, , % General Expenses 344,831 1,054, , % Equipment 1,381,521 1,143,253 (238,268) -69.1% Supplies 1,172,228 1,402, , % Facility Costs 155, ,176 35, % Utilities % Services, Contracts and Fees 4,897,271 5,350, , % Scholarships and Fellowships 61,423,149 63,891,824 2,468, % Professional Development 957,062 1,110, , % Travel and Moving Expenses 699, ,833 (27,182) -3.9% Printing and Communications 3,541,403 3,539,064 (2,339) -0.1% Other Expenses 14,539,726 14,854, , % Internal/Intra/Inter Fund Transf. (3,639,035) (4,800,656) (1,161,621) 31.9% Mandatory/Non-Mandatory Transf. 1,036, ,693 (201,468) 0.0% Subtotal General Expenses 86,508,463 89,242,801 2,734, % TOTAL EXPENDITURES 133,534, ,858,656 3,323, % Revenue (491,700) (491,700) 0 0.0% Indirect Cost Recovery 163, ,916 11, % NET EXPENDITURES 133,206, ,541,872 3,335, % FY 2016 Current Funds Budget E-5 June 26, 2015

94 Division of the Provost SUMMARY DIVISION BUDGET 1. Explanation of Changes Restatement of FY 2015 Approved Budget Dollars FY 2015 Approved Budget 132,914,066 Transfer from other unit: Graduate School 540,866 Transfer to other unit: Graduate School - Spring/Summer Distribution/Graduate Awards (248,513) Restated FY 2015 Approved Budget 133,206,419 Technical Adjustments Dollars Office of the Provost Compensation Adjustment 79,444 Transfer of Retention Funding from Central 584,062 Transfer from Educational Outreach and Int. Prog. 49,590 Transfer from Strategic Init. to Ofc. of the Provost 110,000 Transfer to Student Success (3,000) Transfers to Units from Minority Recruit. Reserve (9,389) Transfer to Central for Fringes (87,557) Transfers to Units from Faculty Recruit. Reserve (130,686) Transfers of Retention Funding to Units (283,541) Educational Outreach and International Programs Compensation Adjustment 48,662 Other Compensation Adjust. for Part-Time Faculty 54,839 Transfer from Strategic Init. for Transfer Center 105,000 Transfer to Office of the Provost (49,590) Enrollment Management Compensation Adjustment 90,156 Office of Budget, Planning and Analysis Compensation Adjustment 35,164 Transfers from Central for Hyperion Initiative 194,000 Office of Diversity and Inclusion Transfer from Strategic Initiatives 140,000 FY 2016 Current Funds Budget E-6 June 26, 2015

95 Division of the Provost SUMMARY DIVISION BUDGET 1. Explanation of Changes (continued) Computing and Information Technology Compensation Adjustment 143,049 Transfers from Strategic Init. for Hyperion Maint. 67,833 Transfer from Central for Degree Audit 33,000 Other Compensation Adjustments 27,400 Transfer to Finance and Business Operations (4,740) Student Success Compensation Adjustment 81,507 Transfer from Strategic Initiatives 80,000 Transfer of Retention Funding from Ofc. of the Prov. 42,033 Transfer from Office of the Provost 3,000 Other Compensation Adjustments (198) Transfer to Athletics (50,626) Undergraduate Affairs Compensation Adjustment 16,624 University Libraries Compensation Adjustment 154,360 Other Compensation Adjustements 2,586 Transfer to the School of Library and Info. Sciences (543) Total Technical Adjustments 1,522,439 Program Changes Dollars Office of the Provost Transfer Ctr. for Latino/a & Latin Amer. Stud. 558,419 Replenish Faculty Recruitment Reserve 130,686 Replenish Minority Recruitment Reserve 9,389 FY 2016 Budget Reductions (239,853) Adjustments Indirect Cost Recovery 26,627 Spring/Summer Distribution 302,225 Student Services Fee 115,633 Educational Outreach and International Programs FY 2016 Budget Reductions (280,665) Enrollment Management FY 2016 Budget Reductions (307,145) FY 2016 Current Funds Budget E-7 June 26, 2015

96 Division of the Provost SUMMARY DIVISION BUDGET 1. Explanation of Changes (continued) Office of Budget, Planning and Analysis FY 2016 Budget Reductions (89,036) Computing and Information Technology FY 2016 Budget Reductions (522,140) Adjustment Student Services Fee 179,188 Student Success FY 2016 Budget Reductions (194,709) Undergraduate Affairs FY 2016 Budget Reductions (27,108) Student Services Fee 37,273 Indirect Cost Recovery (15,118) University Libraries FY 2016 Budget Reductions (395,412) Adjustment Student Service Fee 15,391 Awards and Scholarships Financial Aid Increase 1,687,174 Allocation for Graduate Awards 300,000 Allocation for Athletic Awards 209,855 Allocation for Law Awards 200,000 Allocation for Graduate Awards-Medicine 37,179 Student Services Fee 75,160 Total Program Changes 1,813,013 Total Budget Adjustments 3,335, Other Matters The Center for Latino/a and Latin American Studies (previously called Center for Chicano- Boricua Studies) budget of $558,419 with 7.1 FTEs will be transferred to the Office of the Provost from the College of Liberal Arts and Sciences in FY Spring/summer part-time faculty will be adjusted annually based on actual cost. The administrative expense budget will remain in the Division of the Provost. FY 2016 Current Funds Budget E-8 June 26, 2015

97 Division of the Provost SUMMARY DIVISION BUDGET 2. Other Matters (continued) Beginning in FY 2016, 6.25 percent of the share of estimated net spring/summer revenue distribution will be loaded in the budget. Changes to the Provost's Office spring/summer distribution are summarized below: Funding Type FY 2015 FY 2016 Diff. Spring/Summer Distribution/ Office of the Provost 248, , , Component Units This summary budget is made up of the following business units: FY 2015 FY 2016 Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Office of the Provost Office of the Vice President ,840, ,048,722 1,208, % Counseling and Psychological Svcs ,200, ,172,097 (28,252) -2.4% Office for Teaching and Learning , ,983 31, % University Press , ,680 (19,320) -4.6% Faculty Recruitment Reserve , , % Minority Faculty Reserve , , % Customer Relationship Management , ,555 (6,529) -3.3% Minority/Women Summer Grants % Univerity Professors % ICR Academic Affairs Support , ,332 26, % Subtotal Office of the Provost ,935, ,147,369 1,212, % Educational Outreach and International Programs Summer Session ,249, ,271,395 21, % Extension Program ,191, ,121,878 (69,759) -2.2% English Language Institute ,328, ,289,023 (38,992) -2.9% International Services ,031, ,349 (34,859) -3.4% Subtotal Educ. Outr. and Int'l Prog ,800, ,678,645 (121,754) -1.1% Enrollment Management Office of Scholarships and Fin. Aid ,015, ,913,300 (101,942) -5.1% Admissions ,878, ,815,862 (62,999) -3.4% Office of the Registrar ,813, ,798,573 (15,369) -0.8% Enrollment Service Center , ,351 (36,679) -3.8% VP Student Affairs % Subtotal Enrollment Management ,677, ,460,086 (216,989) -3.2% FY 2016 Current Funds Budget E-9 June 26, 2015

98 Division of the Provost SUMMARY DIVISION BUDGET 3. Component Units (continued) Office of Budget, Planning and Analysis Budget, Planning and Analysis ,214, ,375, , % Testing, Eval. and Research Services , ,991 (14,622) -4.3% Center for Urban Studies , ,864 (7,969) -3.0% Student Evaluation Process , ,133 1, % Subtotal Budg., Plan. and Analysis ,935, ,075, , % Office of Diversity and Inclusion Office of Diversity and Inclusion , , % Subtotal Diversity and Inclusion , , % Computing and Information Technology Computing and Information Techn ,348, ,556, , % Student Support Fee - Student Techn ,778, ,957, , % University Information Systems ,986, ,515,250 (471,736) -9.5% Network Services , ,331 13, % Administrative Information Systems , ,100 (4,740) -3.4% Subtotal Comp. and Info. Tech ,129, ,052,812 (76,410) -0.5% Undergraduate Affairs Dean of Students , ,832 8, % Student Activities , ,020 16, % Ombudsperson , ,911 2, % The South End , , % ICR Student Operations , ,584 (15,118) -33.8% Subtotal Undergraduate Affairs ,798, ,810,466 11, % Student Success University Advising Center ,375, ,402,888 27, % Academic Pathways for Excellence ,267, ,243,509 (23,802) -1.9% Student Support Services , ,562 (25,702) -2.6% Career Services , ,829 (16,651) -2.8% Subtotal Student Success ,232, ,193,788 (38,993) -0.9% University Libraries Libraries ,066, ,863,845 (202,843) -1.2% Archives , ,439 (20,775) -2.5% Subtotal University Libraries ,901, ,678,284 (223,618) -1.2% FY 2016 Current Funds Budget E-10 June 26, 2015

99 Division of the Provost SUMMARY DIVISION BUDGET 3. Component Units (continued) Awards and Scholarships Presidential Scholarships ,630, ,130, , % Graduate Awards ,026, ,807, , % Board of Governors Awards ,882, ,402, , % Graduate Awards - Medicine 0.0 7,435, ,472,940 37, % Special Programs 0.0 6,982, ,415, , % Law School Graduate Awards 0.0 3,408, ,608, , % State/Federal Match Requirement , ,245 18, % Indian Tuition Reimbursement , ,998 13, % Law School Non-Resident Tuition , , % Detroit Compact Scholarships , ,319 6, % Strategic Financial Aid % Subtotal Awards and Scholarships ,795, ,304,712 2,509, % TOTAL ,206, ,541,872 3,335, % FY 2016 Current Funds Budget E-11 June 26, 2015

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101 Division of Research SUMMARY DIVISION BUDGET Fiscal Year 2016 General Fund Budget (in Dollars) FY 2015 FY 2016 Budget Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Full-Time Faculty ,854, ,986, , % Graduate Assistants , ,902 (118,461) -51.9% Part-Time Faculty , (12,000) % Other Academic , ,180 (177,414) -26.9% Subtotal Academic ,754, ,578,745 (175,353) -4.7% Non-Academic ,479, ,962, , % Total Salary ,234, ,541, , % Fringe Benefits % TOTAL COMPENSATION ,234, ,541, , % General Expenses (917,959) (486,020) 431, % Equipment 53,350 49,521 (3,829) 0.4% Supplies 1,280,505 1,100,932 (179,573) -14.0% Facility Costs 252, ,860 (13,892) -5.5% Utilities % Services, Contracts and Fees 1,468,747 1,240,306 (228,441) -15.6% Scholarships and Fellowships 285, ,233 (18,668) -6.5% Professional Development 295, ,747 (19,263) -6.5% Travel and Moving Expenses 485, ,895 (122,068) -25.1% Printing and Communications 335, , % Other Expenses (184,769) 63, ,151 >-100% Internal/Intra/Inter Fund Transf. (1,033,911) (1,033,911) 0 0.0% Mandatory/Non-Mandatory Transf % Subtotal General Expenses 2,321,221 2,415,577 94, % TOTAL EXPENDITURES 14,555,313 14,957, , % Revenue (148,226) (148,226) 0 0.0% Indirect Cost Recovery 3,021,290 3,662, , % NET EXPENDITURES 17,428,377 18,471,712 1,043, % FY 2016 Current Funds Budget E-13 June 26, 2015

102 Division of Research SUMMARY DIVISION BUDGET 1. Explanation of Changes Technical Adjustments Dollars Compensation Adjustments 244,999 Transfers from Strategic Initiatives 124,502 Additional Compensation Adjustments 108,363 Total Technical Adjustments 477,864 Program Changes Dollars Indirect Cost Recovery 641,582 Spring/Summer Allocation 302,225 Return Compensation Adjustment (193) FY 2016 Budget Reductions (378,143) Total Program Changes 565,471 Total Budget Adjustments 1,043, Other Matters Beginning in FY 2016, 6.25 percent share of the estimated spring/summer revenue distribution will be loaded in the budget. Changes to Research's spring/summer distribution is summarized below: Funding Type FY 2015 FY 2016 Diff. Spring/Summer Distribution 248, , , Component Units This summary budget is made up of the following business units: FY 2015 FY 2016 Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % OVPR Operations OVPR Centers and Institutes ,990, ,003,340 12, % Sponsored Programs Administration ,311, ,353,528 41, % Research Compliance Administration ,852, ,948,735 96, % Office of the Vice Pres. for Research 6.6 1,231, ,341, , % Research Business Operations , ,915 92, % Div. of Laboratory Animal Resources , ,262 27, % Subtotal OVPR Operations ,840, ,220, , % FY 2016 Current Funds Budget E-14 June 26, 2015

103 Division of Research SUMMARY DIVISION BUDGET 3. Component Units (continued) FY 2015 FY 2016 Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Programmatic Support Research Stimulation 0.0 3,039, ,912, , % President's Res. Enhancement Prog ,572, ,572, % Special Equipment Programs , ,906 (281,177) -51.6% ICR Division of Research , ,872 71, % Research Awards , , % Subtotal Programmatic Support 0.0 5,588, ,250, , % TOTAL ,428, ,471,712 1,043, % FY 2016 Current Funds Budget E-15 June 26, 2015

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105 Finance and Business Operations SUMMARY DIVISION BUDGET Fiscal Year 2016 General Fund Budget (in Dollars) FY 2015 FY 2016 Budget Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Full-Time Faculty % Graduate Assistants % Part-Time Faculty % Other Academic % Subtotal Academic % Non-Academic ,272, ,624, , % Total Salary ,272, ,624, , % Fringe Benefits , ,028 (42,240) -5.3% TOTAL COMPENSATION ,076, ,386, , % General Expenses 58, , , % Equipment 12,000 4,500 (7,500) -12.9% Supplies 343, ,342 85, % Facility Costs 4,019,606 3,630,227 (389,379) -9.7% Utilities 48,000 0 (48,000) % Services, Contracts and Fees 2,711,606 2,829, , % Scholarships and Fellowships % Professional Development 122, ,683 1, % Travel and Moving Expenses 489, ,951 (12,413) -2.5% Printing and Communications 1,582,992 1,484,539 (98,453) -6.2% Other Expenses 2,972,414 3,024,941 52, % Internal/Intra/Inter Fund Transf. (7,471,264) (7,560,216) (88,952) 1.2% Mandatory/Non-Mandatory Transf. 0 41,800 41, % Subtotal General Expenses 4,889,478 4,735,416 (154,062) 0.0% TOTAL EXPENDITURES 33,966,400 34,121, , % Revenue (30,000) (83,030) (53,030) >100% Indirect Cost Recovery % NET EXPENDITURES 33,936,400 34,038, , % FY 2016 Current Funds Budget E-17 June 26, 2015

106 Finance and Business Operations SUMMARY DIVISION BUDGET 1. Explanation of Changes Technical Adjustments Dollars Transfer from Strategic Initiatives 573,040 Compensation Adjustments 379,859 Other Compensation 108,784 Transfer to Computing and Information Technology 4,740 Transfer to Fund Fringes (16,353) Transfer To Utilities (48,000) Total Technical Adjustments 1,002,070 Program Changes Dollars Transfer for Collections 235,000 Banking Fees Adjustment 45,000 Transfer for Techtown Insurance 5,000 Compensation Adjustment (850) FY 2016 Budget Reduction (1,183,783) Total Program Changes (899,633) Total Budget Adjustments 102, Component Units This summary budget is made up of the following business units: FY 2015 FY 2016 Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Facilities, Planning and Management ,601, ,651,103 49, % Human Resources ,410, ,568, , % Fiscal Operations ,478, ,609, , % Risk Management 0.0 1,697, ,702,100 5, % Housing 0.0 1,400, ,270,000 (130,000) -9.3% Procurement and Strategic Sourcing ,167, ,128,600 (38,635) -3.3% Office of the Vice President ,126, ,081,760 (45,011) -4.0% Business Operations , ,092 (49,395) -5.3% Investment, Debt and Risk Mgmt , ,080 (21,335) -2.5% Banking Services , ,720 44, % FP&M Reimbursable Operations % TOTAL ,936, ,038, , % FY 2016 Current Funds Budget E-18 June 26, 2015

107 Marketing and Communications and Chief of Staff SUMMARY DIVISION BUDGET Fiscal Year 2016 General Fund Budget (in Dollars) FY 2015 FY 2016 Budget Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Full-Time Faculty % Graduate Assistants % Part-Time Faculty % Other Academic % Subtotal Academic % Non-Academic ,778, ,829,175 50, % Total Salary ,778, ,829,175 50, % Fringe Benefits % TOTAL COMPENSATION ,778, ,829,175 50, % General Expenses 7, , , % Equipment % Supplies 6,639 6, % Facility Costs % Utilities % Services, Contracts and Fees 337, , % Scholarships and Fellowships % Professional Development 3,161 3, % Travel and Moving Expenses 3,500 3, % Printing and Communications 1,730,155 1,680,173 (49,982) -2.9% Other Expenses (30,000) 0 30, % Internal/Intra/Inter Fund Transf. 173, ,940 (37,565) -21.7% Mandatory/Non-Mandatory Transf. (15,300) 0 15, % Subtotal General Expenses 2,216,976 2,301,386 84, % TOTAL EXPENDITURES 4,995,325 5,130, , % Revenue % Indirect Cost Recovery % NET EXPENDITURES 4,995,325 5,130, , % FY 2016 Current Funds Budget E-19 June 26, 2015

108 Marketing and Communications and Chief of Staff SUMMARY DIVISION BUDGET 1. Explanation of Changes Restatement of FY 2015 Approved Budget Dollars FY 2015 Approved Budget 10,330,920 Transfer to other unit: Public Safety to Office of the President (5,335,595) Restated FY 2015 Approved Budget 4,995,325 Technical Adjustments Dollars Funding for Salaries and Media 250,000 Compensation Adjustments 49,366 Other Compensation Adjustments 14,860 Salary Adjustment Returned to Comp. Reserve (843) Total Technical Adjustments 313,383 Program Changes Dollars Student Services Fee Adjustment 26,657 Decrease in WDET-FM Subsidy (22,300) FY 2016 Budget Reductions (182,504) Total Program Changes (178,147) Total Budget Adjustments 135, Component Units This summary budget is made up of the following business units: FY 2015 FY 2016 Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % VP for Marketing and Communications ,813, ,543,304 (270,644) -9.6% Marketing and Communications 0.0 1,686, ,114, , % Radio Station WDET-FM , ,400 (22,300) -4.5% TOTAL ,995, ,130, , % FY 2016 Current Funds Budget E-20 June 26, 2015

109 Development and Alumni Affairs SUMMARY DIVISION BUDGET Fiscal Year 2016 General Fund Budget (in Dollars) FY 2015 FY 2016 Budget Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Full-Time Faculty % Graduate Assistants % Part-Time Faculty % Other Academic % Subtotal Academic % Non-Academic ,752, ,372, , % Total Salary ,752, ,372, , % Fringe Benefits , ,405 (240,595) -53.5% TOTAL COMPENSATION ,202, ,581, , % General Expenses % Equipment % Supplies 191, ,414 1, % Facility Costs 3,074 1,224 (1,850) -60.2% Utilities % Services, Contracts and Fees 929, ,074 (57,616) -6.2% Scholarships and Fellowships % Professional Development 503, ,438 (75,142) -14.9% Travel and Moving Expenses 265, ,028 (36,140) -13.6% Printing and Communications 450, ,882 (51,625) -11.5% Other Expenses 25,000 10,000 (15,000) -60.0% Internal/Intra/Inter Fund Transf. (3,000,000) (3,000,000) 0 0.0% Mandatory/Non-Mandatory Transf % Subtotal General Expenses (631,691) (867,940) (236,249) 0.0% TOTAL EXPENDITURES 7,570,630 7,714, , % Revenue % Indirect Cost Recovery % NET EXPENDITURES 7,570,630 7,714, , % FY 2016 Current Funds Budget E-21 June 26, 2015

110 Development and Alumni Affairs SUMMARY DIVISION BUDGET 1. Explanation of Changes Technical Adjustments Dollars Compensation Adjustments 119,052 Transfer from Engineering 25,000 Transfer from Business Administration 20,000 Other Compensation Adjustments 13,205 Transfer to Fringe Benefits (185,595) Total Technical Adjustments (8,338) Program Changes Dollars Capital Campaign Adjustment 500,000 FY 2016 Budget Reductions (348,249) Total Program Changes 151,751 Total Budget Adjustments 143, Other Matters The WSU Board of Governors approved a Campaign Funding Growth Plan for Development and Alumni Affairs on December 5, The growth plan, which spans FY 2013 to FY 2018, includes one-time funding of $3 million in FY 2016 from an unrestricted estate gift. Per the growth plan, General Fund support is increased by $500,000. This funding will be used to develop and sustain a culture of philanthropy at Wayne State; including the hiring of additional staff to expand the existing development operation; the full-scale campaign planning; and the launch of WSU s next comprehensive campaign. 3. Component Units This summary budget is made up of the following business units: FY 2015 FY 2016 Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Development Office ,941, ,934,481 (7,126) -0.1% Alumni Affairs , , , % TOTAL ,570, ,714, , % FY 2016 Current Funds Budget E-22 June 26, 2015

111 Office of the General Counsel SUMMARY DIVISION BUDGET Fiscal Year 2016 General Fund Budget (in Dollars) FY 2015 FY 2016 Budget Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Full-Time Faculty % Graduate Assistants % Part-Time Faculty % Other Academic % Subtotal Academic % Non-Academic ,510, ,669, , % Total Salary ,510, ,669, , % Fringe Benefits % TOTAL COMPENSATION ,510, ,669, , % General Expenses % Equipment (147) 0.0% Supplies 6,848 6, % Facility Costs 6 2 (4) -66.7% Utilities % Services, Contracts and Fees 763, ,253 (7,640) -1.0% Scholarships and Fellowships % Professional Development 2,586 2, % Travel and Moving Expenses 3,623 8,542 4,919 >100% Printing and Communications 2,115 6,889 4,774 >100% Other Expenses 70,145 68,243 (1,902) -2.7% Internal/Intra/Inter Fund Transf. (21,000) (21,000) 0 0.0% Mandatory/Non-Mandatory Transf % Subtotal General Expenses 828, , % TOTAL EXPENDITURES 3,338,799 3,498, , % Revenue (3,000) (3,000) 0 0.0% Indirect Cost Recovery % NET EXPENDITURES 3,335,799 3,495, , % FY 2016 Current Funds Budget E-23 June 26, 2015

112 Office of the General Counsel SUMMARY DIVISION BUDGET 1. Explanation of Changes Technical Adjustments Dollars Funding for Asst. Gen. Counsel 110,000 Compensation Adjustments 70,826 Total Technical Adjustments 180,826 Program Changes Dollars FY 2016 Budget Reductions (21,332) Total Program Changes (21,332) Total Budget Adjustments 159, Component Units This summary budget is made up of the following business units: FY 2015 FY 2016 Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % General Counsel - Operations General Counsel ,128, ,262, , % Internal Audit , ,951 38, % Equal Opportunity , ,749 (7,213) -3.1% Labor Relations , ,370 (6,417) -2.8% TOTAL ,538, ,697, , % FY 2015 FY 2016 Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % University Central Expenditures Professional Legal Fees , , % TOTAL ,335, ,495, , % FY 2016 Current Funds Budget E-24 June 26, 2015

113 Government and Community Affairs SUMMARY DIVISION BUDGET Fiscal Year 2016 General Fund Budget (in Dollars) FY 2015 FY 2016 Budget Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Full-Time Faculty % Graduate Assistants % Part-Time Faculty % Other Academic % Subtotal Academic % Non-Academic , ,544 11, % Total Salary , ,544 11, % Fringe Benefits % TOTAL COMPENSATION , ,544 11, % General Expenses % Equipment % Supplies 3,600 3, % Facility Costs 60,875 60, % Utilities % Services, Contracts and Fees 187, , % Scholarships and Fellowships % Professional Development 11,838 11, % Travel and Moving Expenses 12,772 10,559 (2,213) -17.3% Printing and Communications 8,491 8, % Other Expenses 5,568 5, % Internal/Intra/Inter Fund Transf. 18,500 0 (18,500) % Mandatory/Non-Mandatory Transf % Subtotal General Expenses 309, ,393 (20,713) 0.0% TOTAL EXPENDITURES 863, ,937 (9,384) -1.1% Revenue % Indirect Cost Recovery % NET EXPENDITURES 863, ,937 (9,384) -1.1% FY 2016 Current Funds Budget E-25 June 26, 2015

114 Government and Community Affairs SUMMARY DIVISION BUDGET 1. Explanation of Changes Technical Adjustments Dollars Compensation Adjustments 11,329 Program Changes Dollars FY 2016 Budget Reductions (20,713) Total Budget Adjustments (9,384) FY 2016 Current Funds Budget E-26 June 26, 2015

115 Athletics SUMMARY DIVISION BUDGET Fiscal Year 2016 General Fund Budget (in Dollars) FY 2015 FY 2016 Budget Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Full-Time Faculty , , % Graduate Assistants , ,177 (18,177) -50.0% Part-Time Faculty , ,700 (36,000) -52.4% Other Academic ,897, ,132, , % Subtotal Academic ,035, ,217, , % Non-Academic ,256, ,313,431 56, % Total Salary ,291, ,530, , % Fringe Benefits % TOTAL COMPENSATION ,291, ,530, , % General Expenses 57, ,629 59, % Equipment 39,082 39, % Supplies 624, ,396 (46,695) -7.5% Facility Costs 11,466 9,726 (1,740) -15.2% Utilities % Services, Contracts and Fees 283, ,950 (1,712) -0.6% Scholarships and Fellowships % Professional Development 34,556 34, % Travel and Moving Expenses 663, ,459 (67,035) -10.1% Printing and Communications 134, , % Other Expenses 86,833 86, % Internal/Intra/Inter Fund Transf % Mandatory/Non-Mandatory Transf % Subtotal General Expenses 1,935,129 1,876,994 (58,135) 0.0% TOTAL EXPENDITURES 5,226,999 5,407, , % Revenue % Indirect Cost Recovery % NET EXPENDITURES 5,226,999 5,407, , % FY 2016 Current Funds Budget E-27 June 26, 2015

116 Athletics SUMMARY DIVISION BUDGET 1. Explanation of Changes Technical Adjustments Dollars Compensation Adjustments 88,093 Transfer from University Advising 50,626 Transfer to Fringe Benefits (24,444) Total Technical Adjustments 114,275 Program Changes Dollars Student Services Fee Adjustment 116,629 FY 2016 Budget Reductions (50,377) Total Program Changes 66,252 Total Budget Adjustments 180,527 FY 2016 Current Funds Budget E-28 June 26, 2015

117 Central Accounts SUMMARY BUDGET FY 2016 General Fund Budget Expenditures (In Dollars) FY 2015 Restated Budget FY 2016 Final Budget Variance $ % Non-Discretionary Compensation (Salary and Benefits) 87,361,547 91,267,031 3,905, % Utilities 20,564,890 21,776,948 1,212, % Debt Service 16,116,160 18,655,760 2,539, % Deferred Maintenance 6,255,500 6,355, , % Rental and Leases 3,257,269 3,441, , % Research Admin. Support 3,558,100 4,044, , % Information Technology Maint. 550, , % Independent Audit Fees 257, , % Employee Assistance Program 152, , % Commencements 534, , % Subtotal Non-Discretionary 138,607, ,036,074 8,428, % Discretionary Strategic Plan Initiatives 11,557,182 13,895,425 2,338, % Faculty Set-Up 6,290,000 6,290, % Academic Excellence Program & Projects 2,949,973 2,887,750 (62,223) -2.11% Student Services Fee 2,550,119 3,890,612 1,340, % Contingency Reserve 500, , % Subtotal Discretionary 23,847,274 27,463,787 3,616, % Total Central Accounts 162,454, ,499,861 12,045, % FY 2016 Current Funds Budget F-1 June 26, 2015

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119 Central Accounts SUMMARY DIVISION BUDGET Fiscal Year 2016 General Fund Budget (in Dollars) FY 2015 FY 2016 Budget Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Full-Time Faculty % Graduate Assistants % Part-Time Faculty % Other Academic % Subtotal Academic % Non-Academic 0.0 8, , % Total Salary 0.0 8, , % Compensation (Sal. and Benefits) ,361, ,267,031 3,905, % TOTAL COMPENSATION ,369, ,275,406 3,905, % General Expenses 35,419,528 39,295,136 3,875, % Equipment 4,378 4, % Supplies 50,350 50, % Facility Costs 19,702 19, % Utilities 20,564,890 21,776,948 1,212, % Services, Contracts and Fees 432, , % Scholarships and Fellowships % Professional Development % Travel and Moving Expenses % Printing and Communications 15,324 15, % Other Expenses 4,378 4, % Internal/Intra/Inter Fund Transf % Mandatory/Non-Mandatory Transf. 16,090,800 18,655,760 2,564, % Subtotal General Expenses 72,601,830 80,254,456 7,652, % TOTAL EXPENDITURES 159,971, ,529,862 11,558, % Revenue % Indirect Cost Recovery 2,483,100 2,969, , % NET EXPENDITURES 162,454, ,499,861 12,045, % FY 2016 Current Funds Budget F-3 June 26, 2015

120 Central Accounts SUMMARY DIVISION BUDGET 1. Explanation of Changes Technical Adjustments Dollars Transfer to Utilities from Finance and Bus. Oper. 48,000 Transfers from Academic Excellence (329,815) Transfers from Strategic Initiatives (3,634,121) Compensation Adjustments (6,165,647) Total Technical Adjustments (10,081,583) Program Changes Dollars FY 2016 Strategic Initiatives 5,972,365 Adjustments Compensation and Fringe Adjustments 10,071,131 Debt Service 2,539,600 Student Service Fee 1,305,859 Utility Allocation 1,164,058 Research Facilities Fund 486,899 Spring/Summer Distribution 302,225 Rentals and Leases 184,455 Deferred Maintenance 100,000 Total Program Changes 22,126,592 Total Budget Adjustments 12,045, Other Matters Beginning in FY 2013, the College of Engineering, Law School and the College of Nursing will be part of a Utility Pilot Project Program in which $1,515,317 of budget has been allocated to cover utility costs in their respective buildings. Beginning in FY 2016, 6.25 percent of the estimated net spring/summer revenue distribution will be loaded in the budget. Beginning in FY2016, an allocation of $1,556,500 is budgeted in Student Service Fees for the Mort Harris Recreation Center. Changes to spring/summer distribution booked in Central Accounts is summarized below: Funding Type FY 2015 FY 2016 Diff. Spring/Summer Distribution 248, , ,225 FY 2016 Current Funds Budget F-4 June 26, 2015

121 Central Accounts SUMMARY DIVISION BUDGET 3. Component Units This summary budget is made up of the following business units: FY 2015 FY 2016 Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Non-Discretionary Compensation (Salary and Benefits) ,361, ,267,031 3,905, % Utilities ,564, ,776,948 1,212, % Debt Service ,116, ,655,760 2,539, % Physical Plant Maint. and Repair 0.0 6,255, ,355, , % Rentals and Leases 0.0 3,257, ,441, , % Research Facilities Fund 0.0 2,483, ,969, , % Research Equipment and Facilities 0.0 1,075, ,075, % Information Technology Maintenance , , % Commencements , , % Independent Audit Fees , , % Employee Assistance Program , , % Subtotal Non-Discretionary ,607, ,036,074 8,428, % FY 2015 FY 2016 Approved Budget Recommended Budget Adjustment FTE Dollars FTE Dollars Dollars % Discretionary Strategic Plan Initiatives ,557, ,895,425 2,338, % Faculty Set-Ups 0.0 6,290, ,290, % Student Services Fee 0.0 2,550, ,890,612 1,340, % Special Projects 0.0 2,355, ,623, , % Contingency Reserve , , % Academic Excellence Program , ,689 (329,815) -55.5% Subtotal Discretionary ,847, ,463,787 3,616, % TOTAL ,454, ,499,861 12,045, % FY 2016 Current Funds Budget F-5 June 26, 2015

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123 GENERAL FUND BUDGET POLICIES AND PRACTICES The General Fund budget reflects allocations that have been made in accordance with University policy or standard budget practices that have been adopted by the University. Those policies and practices are summarized below. 1. School/College Funding Current budget methodology provides that each school or college is allocated a base budget that is intended to cover a reasonable portion of its budgetary needs for faculty and staff salaries, instructional expenditures, travel and other adjustments. These adjustments include, but were not limited to adjustments in the FY 2015 budget as a result of salary increases and other revisions, also any other adjustments determined by the Provost and Senior Vice President for Academic Affairs. Eight schools and colleges Business Administration; Engineering; Fine, Performing and Communication Arts; Law; Library and Information Science; Medicine; Nursing and Pharmacy and Health Sciences assess a differential tuition rate for students entered in their graduate or professional programs. Five schools and colleges Business Administration; Engineering, Liberal Arts and Sciences (select departments) Fine, Performing and Communication Arts and Nursing assess a differential tuition or student support fee to some or all undergraduates enrolled in those schools or colleges. These fees or additional rates are assessed to support the specific funding needs of particular schools or colleges. For FY percent of all differential tuition revenue is reinvested back into the respective school or college. For specific details related to specific school or college differential tuitions, refer to that school or college s section within the Current Funds Budget book. 2. Spring/Summer Program Funding Wayne State University s spring/summer program generates approximately 10 percent of the University s total annual student credit hour enrollment. Revenues generated by enrollment in the spring/summer terms are used first to cover the costs of operating the program. Those costs include the cost of faculty hired to teach spring/summer courses from the Summer School budget and the costs of administering the program. Starting in FY 2009, the revenue distribution was allocated to the various units at the beginning of the year using a new methodology. Most of the University s academic units are funded directly for operations in the fall and winter terms. Exceptions to this practice are certain 12-month programs Medicine, Nursing, Pharmacy and Health Sciences which are funded for a three-term academic year. The Law School, while a nine-month program, is also funded for a three-term academic year. Spring/summer program funding is provided through the Extension Centers and Summer Session budgets in the Division of the Provost. Faculty funding is provided for those units whose academic year budgets reflect only the fall and winter terms. The spring/summer program is a self-funded entity. FY 2016 Current Funds Budget G-1 June 26, 2015

124 GENERAL FUND BUDGET POLICIES AND PRACTICES The methodology for allocating summer school revenue consists of four basic components: a. Budgeting of Spring/Summer Revenues. In past years, the estimated amount of tuition revenues were budgeted in the Division of the Provost and then allocated at the end of the fiscal year. The estimated distribution to schools, colleges and divisions was built into their respective base budgets to allow the units to utilize these funds during the course of the fiscal year. At the end of the year, reconciliation was done to bring the estimated numbers to the actual levels of enrollment revenue and program expense as part of the year end closing process. Beginning in FY 2011, a change in how revenue is calculated was made. Previously student credit hours were counted by each student s major program, regardless of which school or college offered the enrolled courses. In an effort to better match revenues and expenditures, revenues are now calculated based on course enrollment, with the school or college offering the course now receiving the revenue generated. Effective, FY 2013, to guard against the impact of declines in summer enrollment, only 70% of the estimated distribution was allocated to the schools and colleges in their original budget. The balance of the distribution will be allocated during the year end closing process once actual enrollments and expenditures are available. This same practice will continue for the FY 2016 budget. b. Allocation of Summer Costs. In the past the total cost of the summer program was taken off the top from the total revenues generated. This means that the costs of the program were not directly allocated to the programs from which they were derived. The expenditures for each school and college will be deducted from the revenue they earn. The distribution pool of revenue for each school and college will be determined as follows: Net Revenues = Gross Tuition Revenues less Direct Costs less Overhead and Administrative Costs. It should be noted that both the revenues and costs described above are only the revenues and costs associated with above-load student credit hours. c. Overhead Calculation for Summer Programs. A portion of general University-wide costs are allocated to Spring/Summer overhead. General University-wide costs include nondiscretionary central expenditures and university administrative costs. Based on projected enrollment approximately nine percent of total student credit hours are above-load summer hours. Nine percent of the cost pools are allocated to summer and charged to participating units. d. Incentives Based on Credit Hour Production. Based upon meeting various thresholds for increasing credit hours, schools and colleges will have the ability to retain more of the net income. The table below illustrates these various thresholds: FY 2016 Current Funds Budget G-2 June 26, 2015

125 GENERAL FUND BUDGET POLICIES AND PRACTICES Qualifications Distribution Tier 1 Tier 2 Tier 3 Credit hour changes of 4.0% or greater over previous year Credit hour change -2.0% to +3.9% over previous year Credit hour changes of - 2.0% or more over previous year 70% Academic (a) 60% Academic (a) 40% Academic (a) 3.75% Research (b) 6.25% Research (b) 11.25% Research (b) 3.75% Provost (c) 6.25% Provost (c) 11.25% Provost (c) 3.75% Univ. Programs (d) 6.25% Univ. Programs (d) 11.25% Univ. Programs (d) 3.75% Graduate School (e) 6.25% Graduate School (e) 11.25% Graduate School (e) Distribution of Funds Available net summer revenues are distributed in the following manner: a) Distributed to academic units based on enrollment generated during the Spring/Summer term b) Directed to the University s Research Stimulation Fund; c) Allocated to the Office of the Provost Strategic Investment Fund; d) Allocated to the University s central administration for use in funding programs that have University-wide impact; e) Allocated to the to the Graduate School to support graduate-level initiatives and Graduate Awards For FY 2016, the base budget allocation to the administrative Units has been capped at 6.25%. 3. Distribution of Indirect Cost Recovery Revenues The University receives Indirect Cost Recovery (ICR) revenue from many of its research grants and shares those funds with the principal investigators, academic units, and departments. Distributions of ICR, were revised December 2014, reflect the following rates: Category Distribution for Current Grants Prior to FY 2016 Distribution for Grants from FY 2016 and after Central Pool 57.0% 49.0% Department 11.5% 8.0% Research Stimulation 10.0% 24.0% School/College 7.5% 5.0% Principal Investigator 7.0% 5.0% Research Facilities Fund 7.0% 9.0% Total 100.0% 100.0% The Central Pool allocations are used to support general fund expenses that support research activities such as utilities, depreciation and administrative operations. ICR allocations to the schools, colleges, and divisions are budgeted in the units rather than the Division of Research, to more accurately reflect the budgetary control of those resources. The Research Stimulation Fund allocation is recorded in a separate, specifically designated budget in the Division of Research. FY 2016 Current Funds Budget G-3 June 26, 2015

126 GENERAL FUND BUDGET POLICIES AND PRACTICES The Research Facilities Fund is recorded in Central Accounts. Federal regulations require Wayne State University to spend an amount equivalent to the portion of ICR revenues based on faculty and equipment depreciation on the purchase, repair, acquisition, renovation or improvement of research facilities and equipment. These expenditures can either be made in the year in which the revenues are received, or within a five-year period after the fiscal year in which the revenues are received. The estimated portion of the University s current ICR rate dedicated to research facility and equipment depreciation is 10.4 percent, and funding for research equipment and facilities will be taken from the general fund portion of ICR revenue. To implement the changes in the rates, the following parameters will be followed: Changes to the indirect cost return allocation will take effect on October 1, 2015 (FY 2016). The ICR changes will only affect new grants going forward and competitive renewals. ICR changes will not affect existing grants (i.e., those funded prior to 10/1/2015) or their non-competitive renewals, which might be funded after 10/1/2015. In addition, it should be noted that on-campus indirect cost rates for WSU will also be changing as follows: from 52% to 52.5% as of October 1, 2014 From 52.5% to 53% as of October 1, 2015 From 53% to 54% as of October 1, Student Services Fee Commitments Student Services fees (formerly called Omnibus fees), assessed as part of tuition and fees, are earmarked for specific purposes such as student computing and technology, athletics enhancement, student activities and campus safety. Starting in FY 2009, student services fees provide funding for the Student Center and the Dean of Students Office. Since FY 2005, the majority of Student Services fee revenues have been set aside for student computing and technology needs. Part of these funds is allocated through the Division of the Provost to the schools and colleges for instructional technology needs. Student computing and technology funds are allocated through Computing and Information Systems (C&IT). The total amount allocated for FY 2016 is $8.2 million, of which $5.0 million will be allocated through C&IT and $3.2 million will be allocated through the Office of the Provost. Athletics funding totaling $3.2 million is set aside on a recurring basis to fund salaries, operations, expenditures and financial aid associated with the Athletics enhancement initiative. These amounts are built into the respective budgets. A base budget allocation of $685,469 is made to Student Activities. FY 2016 Current Funds Budget G-4 June 26, 2015

127 GENERAL FUND BUDGET POLICIES AND PRACTICES Prior to FY 2009 primary funding for the Student Center and the Dean of Students Office came from a $2.85 and $0.65 per student credit hour set aside from tuition revenue. Beginning in FY 2009 these units are funded from Student Services fees. The funding amount for each unit is initially based on the per student credit hour amount used previously but in future years may change based on adjustments in the Student Services fee rate. For FY 2016 the Student Service fee allocation to the Student Center was increased by $41,135 to $2,301,311. Funding totaling $1.7 million is provided for the Student Health Clinic. Prior to FY 2010 use of the Student Health Clinic was restricted to residence hall occupants and was mostly funded by a surcharge paid as part of the Housing assessment. The Student Services fee funding allowed the expansion of eligibility to all students. Student Services fee commitments available for distribution in FY 2016 total $22.4 million. From this amount, allocated distributions are shown in the following schedule: FY 2016 Student Services Fee Allocation Category FY 2016 Budget Student Computing and Technology C&IT $4,957,536 Student Computing and Technology Provost $3,199,179 Athletics $3,226,744 Financial Aid $2,423,918 Student Center $2,301,311 Student Health Clinic $1,697,023 Mort Harris Recreation and Fitness Center $1,556,500 Public Safety $732,902 Student Activities $685,469 Marketing $559,806 Dean of Students $516,566 Library Support $496,372 Total Student Services Fee Allocation $22,353,326 Allocations from the Student Services fee revenues are contingent upon the realization of the budgeted revenues from the Student Services fees. Any surplus revenues are subject to allocation at the discretion of the President. 6. Central Accounts A number of the University s commitments are budgeted as Central Accounts and managed by the central administration on a regular basis. These accounts include commitments for compensation and benefits to faculty and staff, utilities, and physical plant maintenance and repair. The compensation reserve is budgeted based on the number of faculty and staff employed by the University and anticipated increases for those employees during the coming year. Depending on the bargaining unit, these compensation increases are typically paid in October or November. Some are retroactive to August. FY 2016 Current Funds Budget G-5 June 26, 2015

128 GENERAL FUND BUDGET POLICIES AND PRACTICES Fringe benefits are a function of the projected salary level for the University (which requires an increase in the budget for additional Social Security, Medicare, and retirement benefits) and expected increases in contract rates for major benefit providers. Utilities are projected based on anticipated consumption and rate changes. Beginning in FY 2013, the College of Engineering, Law School and College of Nursing participated in a Utility Pilot Project Program. The estimated utility budget to fund utility costs was allocated directly to their budget with a corresponding central utility budget reduction. FY 2016 Current Funds Budget G-6 June 26, 2015

129 GENERAL FUND BUDGET MANAGEMENT PROCEDURES Responsibility for overall management of the University s General Fund budget lies with the Office of Budget, Planning and Analysis (OBPA). That responsibility includes review and analysis of major expenditures on an ongoing basis, reallocation of budget savings that may become available, periodic reporting on budget performance, and ensuring adherence to budget policies and procedures. Each dean or vice president is responsible for the budget resources allocated to his/her respective unit. That includes utilization of budget resources in accordance with budget policy, and directing those resources to programmatic needs as approved by the executive administration. Deans and vice presidents may use budget savings to meet certain one-time needs after ensuring that all program goals and unit operating requirements have been satisfactorily met. Unit budget management responsibility also includes ensuring that annual expenditures do not exceed budgeted amounts. The provost ensures that each dean establishes good practices within his/her own school or college to ensure compliance with University policies, responsible fiscal management, and accomplishment of program objectives with available resources. The following Budget Management Procedures identify specific authorities for utilization, transfer, and reallocation of budget resources throughout the fiscal year. Budget Transfers Throughout the fiscal year, operating units may find it necessary to reallocate its budgets to meet ongoing operating needs. These transfers may be recurring or non-recurring. Each dean or vice president should exercise discretion in making such transfers, as they impact available funding for program and operating needs during the fiscal year, and in some cases, beyond. The following guidelines cover required approvals to make these transfers. 1. A dean or vice president (or designee) may approve transfers across major account codes within the same budgeted fund code. In making that approval, the dean or vice president (or designee) must ensure that all remaining commitments can be met with existing resources and that sufficient funding exists within the account code to make the transfer. 2. Transfers across fund code within a school, college or division may be made with the explicit approval of the dean or vice president (or designee). In making these transfers, a proper review must be made to ensure that all budgeted commitments can be met after the transfer has been made, that available resources exist within the school, college or division to make the transfer, and that all program commitments can be met with remaining resources. 3. Transfers between schools, colleges and divisions may be done in a similar manner as above, except that the unit initiating the transfer may only transfer funds out to another unit. All General Fund budget transfers involving Central Accounts need to be sent to the Office of Budget, Planning and Analysis for entry. Units should retain sufficient documentation as needed for any transfers initiated during the fiscal year. FY 2016 Current Funds Budget G-7 June 26, 2015

130 GENERAL FUND BUDGET MANAGEMENT PROCEDURES Position Control OBPA is responsible for position control that is, ensuring that all University positions are properly funded and that total salary commitments are within available budget funding. For selected non-academic E-Classes, the Human Resources department is responsible for setting policy on the creation of new positions, reclassification of existing positions, and any other changes made to existing positions. Budget Management Procedures, as specified here, apply only to unit funding for staff, and do not change the policies and procedures set forth by Human Resources for modifying or creating new positions. 1. All new academic positions require approval by the president and/or provost and new nonacademic positions require approval from the president and / or respective dean or division vice president. 2. Recruitment for any tenure-track or tenured faculty position requires prior authorization from the provost. 3. Non-academic positions in E-Classes PE, PN and SA are funded at the greater of the established position job rate or the current incumbent s salary. Once a position is funded at job rate or the incumbent s salary, it must remain at that funding level unless the position is reclassified by Total Compensation and Wellness. When the position is reclassified, it is the unit s responsibility to meet the required funding level for the new classification utilizing their available budget resources. The dean or vice president may use salary savings generated by vacant non-academic positions at his/her discretion on a one-time basis during the fiscal year. 4. Each school, college or division is responsible for the routine, periodic review and reconciliation of their position rosters faculty, other academic and non-academic to ensure (a) proper funding and classification of each position assigned to the unit, and (b) agreement of Human Resource Management System salary commitments and corresponding funding levels reflected in the Financial Management System. OBPA provides instructions for this reconciliation and review process. Rosters should be reconciled on a monthly basis and specifically after salary increases have been made. Units should submit their roster reconciliations to the OBPA every August and March, or on request. Failure to perform routine and timely reconciliations will result in curtailment of new position creation for the unit. 5. Changes to positions with E-Classes EX, MA, NE, NN and NC must follow the Compensation Guidelines for the Non-Represented Administrative/Professional Merit Program. The Compensation Guidelines and other supporting documents issued by Human Resources establish procedures for implementing many salary-related functions, including: New hire salary offers Promotions or demotions Transfers Salary equity adjustments The program gives discretion to the school, college or division top leadership to manage these functions. Supervisors and personnel managers should note the following budgetary considerations regarding non-represented personnel activity: FY 2016 Current Funds Budget G-8 June 26, 2015

131 GENERAL FUND BUDGET MANAGEMENT PROCEDURES Salary adjustments in promotions and demotions (moving up or down salary bands) may not go below the new band minimum salary or above the new band maximum salary. Transfers (moving to a new job within the same band) do not include salary adjustment, unless the transfer is for a temporary career developmental assignment. Employees making at or above band maximum receive merit increases as lump sum bonuses. 6. Non-academic positions in the following E-Classes: EX, MA, NC, NE, and NN will be funded at actual salary. When a position is moved to a different salary band it is the unit s responsibility to meet the actual salary level utilizing their available budget resources. The dean or vice president may use salary savings generated by vacant non-academic positions at his/her discretion on a one time basis during the fiscal year. 7. Vacant Position Policy. In order to ensure that vacant positions within the University are properly utilized, the following procedures will be implemented: Non-Academic Positions Any position vacant for more than one year, the funding and corresponding benefits will be pulled back to the central pool. Exceptions to this policy in order to maintain the vacancy may be granted. For a position to be exempted, a written justification for the positions must be submitted to the president and the Office of Budget, Planning and Analysis. Vacant Position Policy Academic Positions (Effective October 1, 2010) i. Preparation of Realistic Budgets. The dean of each school and college shall prepare a realistic budget, constructed according to sound budget principles and in accordance with budget categories adopted by OBPA. This realistic budget shall show the anticipated current uses of funds coming from General Fund sources, including unfilled hiring lines. These budgets shall be prepared in consultation with OBPA and the Provost s Office, after consultation with appropriate faculty committees and, in the case of departmentalized schools and colleges, with the department chairs. ii. iii. Personnel Roster. Each school and college shall provide OBPA with a personnel roster on a semi-annual basis. Each position that is listed as vacant must include an explanation of how those resources will be utilized for the upcoming fiscal year. Consultation with Provost. After preparing budgets based on the anticipated use of the funds for their school/college, the deans shall consult with their faculty budget committees and central administration, which shall include but not limited to, the provost, president and OBPA, to make sure that their revised budget does not convert faculty lines inappropriately to pay for operating expenses. If faculty lines have been converted inappropriately, the provost shall require an appropriate revision in the budget. FY 2016 Current Funds Budget G-9 June 26, 2015

132 GENERAL FUND BUDGET MANAGEMENT PROCEDURES iv. Budget Discipline. After their budgets have been approved during the annual budget process, the schools/colleges shall operate under their revised budgets, as they may be amended each year as part of the annual budget process. v. Right to Regain Faculty Positions. If a dean should formally convert a faculty hiring line in accordance with paragraph i to provide funds for other expenditure needs, the dean may convert that funding (including fringes) back into a faculty hiring line at any time. vi. vii. Budget Flexibility. In general, deans shall have full authority to move funds from one use to another within their budget. After they have developed their realistic budgets in accordance with paragraph i, however, they shall not be permitted to convert a faculty hiring line on a permanent basis to pay for operating expenses, except as provided in paragraph vii. In accordance with current practices, the schools and colleges may retain and spend funds in their budget from lines that are open temporarily. Capture of Faculty Hiring Lines. If a tenured/tenure-track faculty hiring line remains open for more than one year after October 1, 2010, the funding for the line shall be subject to capture. If a dean requests permission to fill an open faculty position, the one year period does not begin until the dean has received authorization to fill that position. In addition, if a vacant line meets any of the following criteria, then it is also exempt from capture: Waiver by Provost. The Provost may waive capture of the funding for a faculty hiring line under paragraph vi. A dean requesting a waiver shall submit a written request to the Provost explaining the basis for the waiver. Waivers shall be given for reasonable cause. Waivers can also be granted for frozen positions, and, by special agreement with the Provost, for the temporary use of tenured/tenure-track lines to hire lecturers. Active Search Exception. Funding for a faculty position is not subject to capture as long as a school and college is actively attempting to fill that position. viii. ix. Funds to Central Pool. If the full funding for compensation for a faculty hiring line is captured, the funding shall go into a central pool under the control of the provost and the president. Uses of Central-Pool Funds. Amounts in the central pool derived from the capture of the compensation for faculty lines may be used only to pay the salary of additional tenured/tenure-track faculty. Temporary funds in the central pool may be used, at the discretion of the provost, for one-time enhancements in the schools and colleges. x. Competition for Central-Pool Funds. The provost, in consultation with the president, shall develop a system under which the schools and colleges may compete for funding of new faculty hires from the funds collected in the central pool under paragraph xi. xi. Starting Date for Capture of Hiring Lines. Faculty hiring lines shall become subject to capture beginning on October 1, FY 2016 Current Funds Budget G-10 June 26, 2015

133 GENERAL FUND BUDGET MANAGEMENT PROCEDURES Unspent Balances In FY 2013 Schools / Colleges / Division (SCD) were allowed to retain a portion of their unspent balances to provide additional flexibility in managing their resources and to aid in meeting some of their long-term or one-time funding needs. In FY 2013 (and in years prior) historically any balance of unexpended and unencumbered funds that remained in a budgeted unit at the end of the fiscal year was subject to recapture of 25 percent of the balance. The remaining 75 percent was retained in that SCD in a separate account and was available to the respective dean or vice president for one-time expenditures in subsequent fiscal years. This policy however did not provide the proper incentives for SCD to utilize their resources efficiently. The policy incentivized SCD to spend down their balances so they would not be subject to the 25%. In addition, the policy allowed complete discretion on the part of SCD to utilize salary savings or turn over savings and therefore only a limited ability for the central accounts to participate in recouping some of these savings. Effective FY 2014 (and therefore includes FY 2013 balances), a new Unspent Balance policy will be implemented that replaces the existing 75%/25% policy. The components of the new policy are as follows: All SCD will be required to pay up to a 1.5% Year-End tax that is based upon the original base budget of the unit. The original base budget is the approved budget of the unit minus certain expenses or revenues that are from third party entities such as Indirect Costs Recovery or third party customer deposits. All SCD balances, (after the 1.5% tax is applied) will be limited to 10% of their original base budget. Any amounts greater than 10% will be recaptured. All units will be subject up to a 1.5% tax, however the President and/or his designee has the ability to exempt a unit from the tax if retention of those funds within the unit will enhance the strategic direction of the University. The Unit must provide the taxed amount to the Office of Budget, Planning and Analysis by December 31 of the current year. All tax and recapture amounts will be posted to the current fiscal year. The President or his designee may extend the timeframe for the tax payments under certain extenuating circumstances. Budget Administration 1. The accompanying budgets are based upon salaries and collective bargaining agreements in effect in March Additional allocations will be made as necessary to reflect future union contracts or administration compensation policies. 2. The president is authorized to reallocate and expend tuition, fee and other revenues that may be received in excess of the amounts included in this budget or expenditure savings. 3. The president is authorized to reallocate and expend budget savings that may occur during the year in central accounts, in other accounts where new program start-up is not completed during the year, and in other appropriate areas. FY 2016 Current Funds Budget G-11 June 26, 2015

134 GENERAL FUND BUDGET MANAGEMENT PROCEDURES 4. OBPA will develop a quarterly summary of budget savings and expenditures made in accordance with the president s direction. OBPA will also provide an annual report to the president that summarizes budget performance in each division. 5. It is the current goal of the University to allocate at least $10 million annually for repair and renovation of its facilities, including the reduction of deferred maintenance conditions. In the FY 2016 budget, the amount budgeted for such cost is $6,255,500. If budget savings and excess revenues are identified during the year, the President is authorized to allocate additional funds toward achieving the goal. Any allocation in excess of $10 million during the year will require action by the Board of Governors. Besides funding for repair and renovation of facilities, the University must begin to provide permanent funding for information technology (IT) maintenance or repair. For FY 2016, the University will include an allocation of $550,000 for funding of information technology maintenance. In terms of facilities repair and maintenance, the National Association of College and University Business Officers (NACUBO) reports in its publication Managing the Facilities Portfolio that the commonly accepted rule of thumb for funding for annual deferred maintenance should be 1.5 through 3.5 percent of the facilities current replacement value (CRV). However, reinvestment rates of less than 2.5 percent may cause further deterioration of some facilities. A minimum reinvestment rate of 2.0 percent of the current replacement value for deferred maintenance has been supported by APPA, the Association of Higher Education Facilities Officers, for years. With the University s CRV estimated at between $1.8 billion to $2.0 billion, annual allocation equal to 2.0 percent thereof for deferred maintenance and other capital improvement projects would range between $36.0 million and $40.0 million. Therefore, the current goal of $10 million is still short of what is needed. Calculation of Part-time Faculty Full Time Equivalent (FTE) The calculation of part-time faculty FTE was revised in order to standardize and maintain a consistent methodology to count part-time faculty FTE across the schools and colleges. The computation of part-time faculty FTE utilizes an average salary formula to determine budgeted FTE. A 1.0 part-time faculty FTE is not equivalent to a 1.0 FTE faculty position. FY 2016 Current Funds Budget G-12 June 26, 2015

135 AIM HIGHER FY 2016 AUXILIARY BUDGETS REVIEW FY 2016 Current Funds Budget H-1 June 26, 2015

136 Overview of Auxiliary Operations Wayne State s auxiliary operations consist of ten units in four basic categories: Publications: The South End Newspaper & University Press Radio: WDET Athletics: Mort Harris Recreation and Fitness Center Business and Auxiliary Operations: Bookstore, Contract Services, McGregor Memorial Conference Center, Parking and Transportation Services, Student Center, Housing and Residential Life FY 2016 Current Funds Budget H-2 June 26, 2015

137 Estimated FY 2016 Auxiliary Revenue ($47.3 M) South End, 0.0% Student Center, 1.5% M cgregor, 0.2% Bookstore, 1.6% Contract Services, 2.0% M ort Harris RFC, 4.2% Univ. Press, 4.4% W DET, 6.0% Housing, 51.3% Parking, 28.8% FY 2016 Current Funds Budget H-3 June 26, 2015

138 The South End Newspaper Highlights: Made the shift to all electronic web based new source with daily update. Two print editions scheduled for FY16. Utilizing fund balance to support operations, advertising options no longer viable. $70 $60 $50 $40 $30 $20 $10 $0 Revenue and Expenditure History $57 $48 $43 $43 $36 $19 $15 $15 $10 $10 FY12 FY13 FY14 FY15 proj FY16 budg Rev Exp/Trsfs Category FY 2015 Approved Budget FY 2015 Projected Actuals FY 2016 Proposed Budget $ Change From Actuals Beg Fund Balance $76.4 $73.0 $68.5 ($4.5) Revenue $28.8 $10.0 $10.0 $0.0 Expense & Transfers $91.9 $76.6 $81.2 $4.6 General Fund Support ($63.1) ($62.1) ($62.1) $0.0 Net Operating Budget $0.0 ($4.5) ($9.1) ($4.6) Ending Fund Balance $76.4 $68.5 $59.4 ($9.1) FY 2016 Current Funds Budget H-4 June 26, 2015

139 University Press Highlights: The Press currently publishes eleven journals on a wide variety of topics. The Press will publish forty new titles and distribute numerous additional titles for various customers. The Press collaborates with a number of area cultural organizations. The Press operates an onsite warehouse and order fulfillment center. Press-published works continue to win awards and critical acclaim. $2,500 $2,250 $2,000 $1,750 $1,500 $1,250 $1,000 $750 $500 Revenue and Expenditure History $1,875 $2,090 $1,925 $2,038 $2,089 $1,836 $1,906 $1,778 $1,731 $1,617 FY12 FY13 FY14 FY15 proj FY16 budg Rev Exp/Trsfs Category FY 2015 Approved Budget FY 2015 Projected Actuals FY 2016 Proposed Budget $ Change From Actuals Beg Fund Balance ($37.1) ($22.2) ($154.6) ($132.4) Revenue $2,078.5 $1,905.7 $2,090.3 $184.6 Expense & Transfers $2,484.2 $2,458.1 $2,490.1 $32.0 General Fund Support ($420.0) ($420.0) ($400.7) $19.3 Net Operating Budget $14.3 ($132.4) $0.9 $133.3 Ending Fund Balance ($22.8) ($154.6) ($153.7) $0.9 FY 2016 Current Funds Budget H-5 June 26, 2015

140 WDET Radio Station Highlights: WDET awarded Public Radio Station of the Year by MAB. WDET s partnership with WSU delivers valuable exposure for the university. Innovative programming, partnerships and events driving greater reach and impact in the community. Category FY 2015 Approved Budget $3,500 $3,000 $2,500 $2,000 $1,500 $1,000 $500 Revenue and Expenditure History $2,670 $2,639 $2,491 $2,363 $2,446 $2,265 $2,549 $2,561 $2,850 $2,838 FY12 FY13 FY14 FY15 proj FY16 budg Rev Exp/Trsfs Investments in digital tools, technology, and talent driving audience growth and efficiencies. Individual giving program delivering best results since Growth in major gifts and planned giving working in coordination with WSU Development Office around Pivotal Moments Campaign. Underwriting sales consistently meeting or exceeding goals. FY 2015 Projected Actuals FY 2016 Proposed Budget $ Change From Actuals Beg Fund Balance ($1,362.8) ($1,186.0) ($1,173.7) $12.3 Revenue $2,811.3 $2,561.3 $2,850.0 $288.7 Expense & Transfers $3,268.4 $3,043.7 $3,310.0 $266.3 General Fund Support ($494.7) ($494.7) ($472.4) $22.3 Net Operating Budget $37.6 $12.3 $12.4 $0.1 Ending Fund Balance ($1,325.2) ($1,173.7) ($1,161.3) $12.4 FY 2016 Current Funds Budget H-6 June 26, 2015

141 Mort Harris Recreation & Fitness Center Highlights: Intramural participation at record high with more than 60 teams. Facility usage up 7.4% to over 268,000 visits per year. Female daily usage up by 47% from FY05 and intramural by over 100%. Outdoor Adventure programs sellout, serving 120 students per year. $2,750 $2,500 $2,250 $2,000 $1,750 $1,500 $1,250 $1,000 Revenue and Expenditure History $2,276 $2,168 $2,169 $2,111 $2,100 $2,141 $1,996 $1,990 $2,045 $2,056 FY12 FY13 FY14 FY15 proj FY16 budg Rev Exp/Trsfs Category FY 2015 Approved Budget FY 2015 Projected Actuals FY 2016 Proposed Budget $ Change From Actuals Beg Fund Balance $878.2 $650.5 $505.9 ($144.6) Revenue $2,050.2 $1,995.9 $1,989.5 ($6.4) Expense & Transfers $2,048.2 $2,140.5 $2,168.9 $28.4 General Fund Support $0.0 $0.0 $0.0 $0.0 Net Operating Budget $2.0 ($144.6) ($179.4) ($34.8) Ending Fund Balance $880.2 $505.9 $326.5 ($179.4) FY 2016 Current Funds Budget H-7 June 26, 2015

142 Bookstore Highlights: Book voucher program in partnership with Financial Aid continues to grow. Increased sales of clothing, technology items, and digital/rental texts continue to significantly offset potential losses from overall enrollment decline. $1,400 $1,300 $1,200 $1,100 $1,000 $900 $800 $700 $600 $500 Revenue and Expenditure History $1,284 $1,109 $771 $769 $738 $742 $729 $738 $695 $694 FY12 FY13 FY14 FY15 proj FY16 budg Rev Exp/Trsfs Students saved $1.1 million renting/buying used or digital course materials. Commission revenue continues to provide $320,000 per year to President s Office for faculty awards program. Bookstore Café to be renovated summer FY15 results driven by construction projects funded by bookstore fund. Category FY 2015 Approved Budget FY 2015 Projected Actuals FY 2016 Proposed Budget $ Change From Actuals Beg Fund Balance $555.4 $578.1 $403.2 ($174.9) Revenue $699.2 $1,109.2 $769.2 ($340.0) Expense & Transfers $690.0 $1,284.1 $693.7 ($590.4) General Fund Support $0.0 $0.0 $0.0 $0.0 Net Operating Budget $9.2 ($174.9) $75.5 $250.4 Ending Fund Balance $564.6 $403.2 $478.7 $75.5 FY 2016 Current Funds Budget H-8 June 26, 2015

143 Contract Services Highlights: Contract Services includes Equipment Pool, Campus Copy Centers, Campus Vending, and the Pepsi sponsorship agreement. Major expenses include special projects, personnel support for auxiliary units and the annual fee for printing/copying services. $1,600 $1,400 $1,200 $1,000 $800 $600 $400 $200 $0 $1,248 Revenue and Expenditure History $1,452 $821 $840 $825 $554 $907 $925 $734 $736 FY12 FY13 FY14 FY15 proj FY16 budg Rev Exp/Trsfs Commission payments from food service partner increased in FY16. Campus copy centers transitioned to new Xerox Student Managed Print Program creating a new revenue stream for auxiliary operations. Category FY 2015 Approved Budget FY 2015 Projected Actuals FY 2016 Proposed Budget $ Change From Actuals Beg Fund Balance $105.6 $218.2 $391.6 $173.4 Revenue $811.0 $907.0 $924.7 $17.7 Expense & Transfers $670.1 $733.6 $735.5 $1.9 General Fund Support $0.0 $0.0 $0.0 $0.0 Net Operating Budget $140.9 $173.4 $189.2 $15.8 Ending Fund Balance $246.5 $391.6 $580.8 $189.2 FY 2016 Current Funds Budget H-9 June 26, 2015

144 McGregor Memorial Conference Center Highlights: Significant new investments in catering equipment and audio/visual upgrades in meeting rooms. New director of McGregor and WSU Catering hired by food service partner. Commission payments from food service partner increased in FY16. New wedding planning guide released. $210 $180 $150 $120 $90 $60 $30 $0 Revenue and Expenditure History $178 $186 $77 $76 $118 $87 $80 $76 $49 $49 FY12 FY13 FY14 FY15 proj FY16 budg Rev Exp/Trsfs Category FY 2015 Approved Budget FY 2015 Projected Actuals FY 2016 Proposed Budget $ Change From Actuals Beg Fund Balance $94.2 $91.3 $49.2 ($42.1) Revenue $61.5 $75.8 $86.7 $10.9 Expense & Transfers $51.1 $117.9 $79.7 ($38.2) General Fund Support $0.0 $0.0 $0.0 $0.0 Net Operating Budget $10.4 ($42.1) $7.0 $49.1 Ending Fund Balance $104.6 $49.2 $56.2 $7.0 FY 2016 Current Funds Budget H-10 June 26, 2015

145 Parking & Transportation Services Highlights: Repairs and maintenance to structures 1,2,3,4 & 5 and surface lots based on the Capital Improvement Protection Plan (CIPP) provided by University s Parking Consultant. Technology Initiatives: Radio Frequency $17,000 $15,000 $13,000 $11,000 $9,000 $7,000 $5,000 $3,000 Revenue and Expenditure History $14,944 $14,414 $13,602 $13,819 $13,241 $11,325 $12,405 $12,959 $12,283 $11,634 FY12 FY13 FY14 FY15 proj FY16 budg Rev Exp/Trsfs Identification readers (RFID) at lots 33, 34 and 35. New credit card payment systems at lots 23 and 35. Transportation Initiatives: New Event and Transportation Manager hired. Zipcar Program has grown to 20 cars in Sustainability Initiatives: Purchase and installation of 10 electric vehicle charging stations across campus. Category FY 2015 Approved Budget FY 2015 Projected Actuals FY 2016 Proposed Budget $ Change From Actuals Beg Fund Balance $46.9 $1,448.2 $275.9 ($1,172.3) Revenue $12,821.0 $13,241.2 $13,601.9 $360.7 Expenses $6,868.9 $6,848.2 $6,671.3 ($176.9) Debt Service $3,782.3 $4,088.6 $4,873.5 $784.9 Plant Fund & Other Transfers $3,714.1 $4,976.7 $2,274.6 ($2,702.1) Cash Pool Borrowing ($1,500.0) ($1,500.0) $0.0 $1,500.0 Net Operating Budget ($44.3) ($1,172.3) ($217.5) $954.8 Ending Fund Balance $2.6 $275.9 $58.4 ($217.5) FY 2016 Current Funds Budget H-11 June 26, 2015

146 Parking & Transportation Services Parking Rates for Daily/Monthly/Semester Rates FY15 FY16 Current Proposed Rates Plan Cash Sales $7.00 $7.00 Credit Card Sales $7.00 $7.00 Debit Card - Student $3.50 $3.75 Debit Card Graduate Student (GEOC) $5.00 N/A Debit Card Non-Student $7.00 $7.00 Monthly Leased Parking $82.00 $84.00 Monthly Payroll Deduction $82.00 $84.00 Semester Permits - Student $ $ Semester Permits - Non student $ $ Low-cost - Lots 11, 15, 70, 71, 72 OneCard Debit - Student $1.50 $1.50 OneCard Debit - Non-Student $1.75 $1.75 FY16 rates reflect $0.25 increase for student OneCard parking after no increase last year. Faculty/staff and leased parking increases are ~2.5%. All rates are consistent with the 2012 five-year parking business plan. FY 2016 Current Funds Budget H-12 June 26, 2015

147 Student Center Highlights: The Student Center renovation will be completed in July 2015 and will include new recreation, meeting and office spaces, the Leadership Wing, the new Food Court, C-Store and Michigan First Bank branch. $900 $800 $700 $600 $500 $400 $300 $200 $677 $616 Revenue and Expenditure History $715 $501 $645 $750 $699 $827 $723 $714 FY12 FY13 FY14 FY15 proj FY16 budg Rev Exp/Trsfs Student staffing and custodial expenses will increase in FY16 due to hosting more events and caring for more space in the renovated Student Center. Student Service Fee is primary source of support and is increased to $2,301,300 to cover additional debt service. Category FY 2015 Approved Budget FY 2015 Projected Actuals FY 2016 Proposed Budget $ Change From Actuals Beg Fund Balance $880.5 $791.0 $662.7 ($128.3) Revenue $361.7 $699.1 $723.4 $24.3 Expense & Transfers $2,386.7 $2,878.6 $3,015.0 $136.4 General Fund Support ($2,051.2) ($2,051.2) ($2,301.3) ($250.1) Net Operating Budget $26.2 ($128.3) $9.7 $138.0 Ending Fund Balance $906.7 $662.7 $672.4 $9.7 FY 2016 Current Funds Budget H-13 June 26, 2015

148 Housing and Residential Life Highlights: Revenue and Expenditure History $30,000 $24,455 $24,844 $23,980 $25,000 $21,253 $24,234 $19,922 $19,857 $21,321 $19,371 $20,666 $20,000 Completion of major renovations at Towers Café plus 16 lounge renovations in University $15,000 Tower and Ghafari Hall. $10,000 Creation of WSU $5,000 Residence Halls $0 Association (RHA), a FY12 FY13 FY14 FY15 proj FY16 budg student leadership and Rev Exp/Trsfs housing advisory group. Installation of 212 new high-efficiency, high-capacity washers and dryers estimated to save ~250,000 gallons of water per year. Also includes a new web-based alert system. FY16 room and board rates reflect 3.3% increase for room and board for new students; % for returning resident rooms; % increase for campus apartments; 4.2% average increase for meal plans. Category FY 2015 Approved Budget FY 2015 Projected Actuals FY 2016 Proposed Budget $ Change From Actuals Beg Fund Balance ($6,196.5) ($6,385.9) ($5,996.5) $389.4 Revenue $21,047.3 $24,843.9 $24,233.5 ($610.4) Expense & Transfers $22,182.6 $25,854.5 $25,250.4 ($604.1) General Fund Support ($1,400.0) ($1,400.0) ($1,270.0) $130.0 Net Operating Budget $264.7 $389.4 $253.1 ($136.3) Ending Fund Balance ($5,931.8) ($5,996.5) ($5,743.4) $253.1 FY 2016 Current Funds Budget H-14 June 26, 2015

149 Auxiliary Summary Very challenging economic conditions for auxiliaries, less spending by both students and departments as enrollment declines and budgets tighten. Quality of auxiliary services key to positive campus experience. Auxiliary enterprise at WSU is relatively young compared to many institutions. Continuing to explore opportunities to maximize revenues for the good of the University. Strategic investments continue to enhance university life and student success. FY 2016 Current Funds Budget H-15 June 26, 2015

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151 Auxiliaries THE SOUTH END FY 2016 Proposed Budget The South End (TSE) is a campus newspaper published by Wayne State University under the direction of the Student Newspaper Publication Board (SNPB). The South End receives an annual General Fund subsidy to support operation of the newspaper. The General Fund allocation requested for FY 2016 is set at $62,100, $1,000 less than the FY 2015 budgeted amount. Key Challenges for FY 2016 The South End will be 100% electronic (web based) other than the New Student Survival Guide that is handed out at orientation and the Back to School edition provided the first week of fall semester. The newspaper industry has made a paradigm shift to electronic news communications engaging "up to the minute" news reporting. Industry-wide on-line advertising has not supported (in full) expenses as advertisers seek free forms of advertising (social media, digital signage, , etc.). The general fund allocation will support student staff salaries which are needed to attract students to write for The South End. FY 2016 Current Funds Budget H-17 June 26, 2015

152 Auxiliaries THE SOUTH END FY 2016 Proposed Budget (in Thousands of Dollars) FY 2014 Approved Budget FY 2014 Actual Activity FY 2015 Proposed Budget FY 2015 Projected Actual FY 2016 Proposed Budget Proposed Budget to Projected Actual Amount Percent BEGINNING FUND BALANCE $97.4 $101.3 $76.4 $73.0 $68.5 ($4.5) -6.2% REVENUE Advertising External $27.9 $9.5 $22.8 $5.0 $5.0 $ % Internal $10.0 $5.2 $6.0 $5.0 $5.0 $ % TOTAL REVENUE $37.9 $14.7 $28.8 $10.0 $10.0 $ % EXPENDITURES Salaries and Wages $72.6 $72.1 $73.9 $58.9 $59.7 $ % Fringe Benefits $2.7 $2.8 $2.6 $2.4 $2.5 $ % Subtotal Compensation $75.3 $74.9 $76.5 $61.3 $62.2 $ % Printing and Duplicating $21.0 $20.4 $9.2 $8.3 $6.8 ($1.5) -18.1% Telephone $0.9 $0.8 $0.9 $0.9 $0.9 $ % General Fund Support ($63.1) ($62.1) ($63.1) ($62.1) ($62.1) $ % Other Expenses $3.8 $9.0 $5.3 $6.1 $11.3 $ % Subtotal Operating Expenditures ($37.4) ($31.9) ($47.7) ($46.8) ($43.1) $ % TOTAL EXPENDITURES $37.9 $43.0 $28.8 $14.5 $19.1 $ % NET INCOME (LOSS) $0.0 ($28.3) $0.0 ($4.5) ($9.1) ($4.5) 100.0% TOTAL TRANSFERS $0.0 $0.0 $0.0 $0.0 $0.0 $ % TOTAL EXPENDITURES AND TRANSFERS $37.9 $43.0 $28.8 $14.5 $19.1 $ % REVENUE OVER (UNDER) EXPENDITURES AND TRANSFERS $0.0 ($28.3) $0.0 ($4.5) ($9.1) ($4.6) 102.2% ENDING FUND BALANCE $97.4 $73.0 $76.4 $68.5 $59.4 ($9.1) -13.3% FY 2016 Current Funds Budget H-18 June 26, 2015

153 Auxiliaries THE SOUTH END $45 $40 $35 $30 $25 $20 $15 $10 $5 $0 FY 2016 Proposed Budget Revenue and Expenditure Trends Total Advertising Revenues (in Thousands of Dollars) FY 2012 FY 2013 FY 2014 FY 2015 (Budg.) Internal External FY 2016 (Prop.) Advertising revenue continues to be challenging. University budget reductions have had a significant negative impact on internal advertising. The proliferation of free electronic advertising on-campus has hurt print advertising. Local businesses have chosen to advertise in the Office of Economic Development's Midtown Deals and Discounts coupon book and see that as their contribution to advertising at Wayne State. FY 2016 Current Funds Budget H-19 June 26, 2015

154 Auxiliaries THE SOUTH END FY 2016 Proposed Budget Revenue and Expenditure Trends Total Expenditures (in Thousands of Dollars) $70 $60 $50 $40 $30 $20 $10 $0 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Budget Actual/Forecast The reduction of printed newspapers will decrease expenses and allow even more focus on making The South End a robust online news reporting source. During this transitional period, The South End has been approved to operate at a small annual deficit, drawing down existing reserves. FY 2016 Current Funds Budget H-20 June 26, 2015

155 Auxiliaries UNIVERSITY PRESS FY 2016 Proposed Budget Wayne State University Press is the scholarly publishing arm of Wayne State University, responsible for the publication of approximately 40 new books and 11 academic journals each year. The Press is a distinctive urban publisher committed to supporting its parent institution s core research, teaching, and service mission by generating high-quality scholarly and generalinterest books of global importance. Through its publishing program, the Press disseminates research, advances education, and serves the local community, all while expanding the international reputation of the Press and the University. The University provides operating support to the Press in the amount of $400,680 for FY2016, a 4.6% reduction from FY The Press has a professional staff of editors, designers, and marketers who are passionate about their work. We believe in the importance of disseminating knowledge and ideas, we know how to shape and refine books, and we understand the business of bookmaking and bookselling. The Press shares this knowledge with students through its internship program and provides wouldbe publishing professionals with a place to learn and gain hands-on experience. The Press s relationships with other university units, such as the library system, foster a campus-wide scholarly communication system. We offer authors and would-be authors peer review, a process that enables scholars to critique and advise other scholars. The peer-review process facilitates teaching and learning the sharing of ideas that universities encourage and foster. Through the Press, the university associates itself with new scholarship and rich local history, distinguishes itself as the supporter of a leading publisher of regional books, Jewish studies, fairy tale and folklore studies, and literary works by Michigan authors, and extends its name into thousands of homes, schools, and libraries in many countries around the globe. University Presses operate much differently from traditional publishers. We specialize in specific areas, and all manuscripts are peer-reviewed and approved by an editorial board made up of faculty from a variety of disciplines. This rigorous review process ensures that we publish the best books possible the best-researched, the groundbreaking. Because most of these books are geared toward small audiences of specialists, more general publishers do not see enough of a return on their investment to bring them to market. But publishing work of significance to audiences of scholars and students is the central mission of a University Press, and we are committed to it. In addition, we publish an extensive list of books for and about the local community, the City of Detroit, the metropolitan area, the State of Michigan, and the Great Lakes region including books of interest and significance to the general public. In this way the Press helps to extend the University s public service and community engagement mission. Over the last five years we have made a number of investments in making all our new books and journals, and more gradually our backlist titles, widely accessible in digital formats in addition to print. FY 2016 Current Funds Budget H-21 June 26, 2015

156 Auxiliaries UNIVERSITY PRESS FY 2016 Proposed Budget (in Thousands of Dollars) FY 2014 Approved Budget FY 2014 Actual Activity FY 2015 Approved Budget FY 2015 Projected Actual FY 2016 Proposed Budget Proposed Budget to Projected Actual Amount Percent BEGINNING FUND BALANCE $3.1 $171.5 ($37.1) ($22.2) ($154.6) ($132.4) 596.5% REVENUE Sales - Books, Journals $1,870.3 $1,676.6 $1,949.0 $1,787.7 $1,990.8 $ % Other publishing income $53.0 $43.4 $57.5 $46.0 $42.5 ($3.5) -7.6% Gifts and endowment income $87.5 $11.3 $72.0 $72.0 $57.0 ($15.0) -20.8% TOTAL REVENUE $2,010.8 $1,731.3 $2,078.5 $1,905.7 $2,090.3 $ % EXPENDITURES Salaries and Wages $1,086.4 $1,000.7 $1,033.8 $1,037.8 $1,094.9 $ % Fringe Benefits $282.5 $275.0 $318.3 $298.6 $311.8 $ % Subtotal Compensation $1,368.8 $1,275.7 $1,352.1 $1,336.4 $1,406.7 $ % Cost of Goods Sold (books) $460.5 $475.7 $393.5 $409.1 $489.3 $ % Journals $228.9 $207.5 $240.8 $228.8 $223.1 ($5.7) -2.5% Marketing $138.5 $142.8 $139.5 $139.5 $121.0 ($18.5) -13.3% Press Administration $153.4 $81.4 $166.9 $158.6 $89.6 ($69.0) -43.5% Acquisitions $26.7 $29.3 $28.9 $27.5 $27.9 $ % Editorial, Design and Production $127.6 $99.0 $115.9 $104.3 $100.1 ($4.2) -4.0% Order Fulfillment $51.1 $33.6 $46.6 $54.1 $32.4 ($21.7) -40.1% General Fund Support ($420.0) ($420.0) ($420.0) ($420.0) ($400.7) $ % Subtotal Operating Expenditures $766.8 $649.3 $712.1 $701.8 $682.7 ($19.1) -2.7% TOTAL EXPENDITURES $2,135.7 $1,925.0 $2,064.2 $2,038.2 $2,089.4 $ % NET INCOME (LOSS) ($124.8) ($193.7) $14.3 ($132.4) $0.9 $ % TOTAL TRANSFERS $0.0 $0.0 $0.0 $0.0 $0.0 $ % TOTAL EXPENDITURES AND TRANSFERS $2,135.7 $1,925.0 $2,064.2 $2,038.2 $2,089.4 $ % REVENUE OVER (UNDER) EXPENDITURES AND TRANSFERS ($124.8) ($193.7) $14.3 ($132.4) $0.9 $ % ENDING FUND BALANCE ($121.7) ($22.2) ($22.8) ($154.6) ($153.7) $ % FY 2016 Current Funds Budget H-22 June 26, 2015

157 Auxiliaries UNIVERSITY PRESS FY 2016 Proposed Budget Revenue and Expenditure Trends Total Revenues (in Thousands of Dollars) $2,500 $2,000 $1,500 $1,000 $500 $0 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Budget Actual/Forecast The steep drop in backlist sales reported by fellow university presses over the last few years has not recovered. Some presses are reporting that these sales continue to fall, though not as steeply (as is our current experience); at best presses note sales are flat. It is difficult to attribute this drop to any one thing, but the couple of things are the economy, generally, and the rise of both digital access and open access content. We do not anticipate that backlist sales will increase significantly over past years levels. The capital outlay approved in 2011 to bolster journal and digital publishing was a necessity but has returned much lower revenue than was anticipated; repayment of the resources may take closer to eight years rather than five. The percentage of e- book and digital sales remains very modest at university presses (currently 7% of our net sales). In an attempt to increase sales in this segment we have spent a lot of time and resources on digitizing titles. Sales since mid-2012 indicate a small but steady revenue stream. It remains challenging to determine when we will see digital sales rise more significantly, to offset not only dropping back-list print sales but also the resources invested in the technology to digitize and support e-books and to increase discoverability across distribution channels. To date a relatively small percentage of our list is available digitally and in relatively few, though growing number of outlets. We are working to increase the number of titles and avenues for purchase. In 2015 we reorganized the Press to allow for more administrative time and resources spent on fundraising and external funding opportunities, which will help recover the funds more quickly. Important work is underway with significant results; note that funding is often restricted, and is not reflected in operating statements. Our front list sales continue to exceed budget. Digital journal sales are still trending upwards while print subscriptions are falling. All of our journals are now available electronically, by issue, article, and pay-per-view. FY 2016 Current Funds Budget H-23 June 26, 2015

158 Auxiliaries UNIVERSITY PRESS FY 2016 Proposed Budget Revenue and Expenditure Trends Total Expenditures (in Thousands of Dollars) $2,200 $2,100 $2,000 $1,900 $1,800 $1,700 $1,600 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Budget Actual/Projected In FY 2011 we recognized the changes coming to the publishing industry and began in earnest our efforts to invest in digital technologies and in publishing arenas that will allow for long-term growth and sustainability for the Press. Various digital readers exist on the market and new platforms are still under development. To convert our books into formats that can be read by readers is critical. In 2012 we began to customize and implement a title management system and a digital asset management (DAM) system from Virtusales to allow us to manage all book and journal files from reviews to marketing tip sheets to financial P&Ls to contracts. This web-hosted system is a cost-effective alternative to traditional publishing solutions. The DAM manages all metadata, allowing for reliable and streamlined distribution to multiple distribution channels, vastly increasing the discoverability of our content. These critical investments emphasized our need for a new website which launched in March 2013, and which is continually updated by the title management system and which boasts a cleaner design and much improved functionality and usability by our customers. The second phase of the website development will allow us to sell our own content directly to consumers. This functionality has been put on hold pending technology changes and budget availability. The digital and journals expansion plan that was approved in 2011 allowed for the conversion of 250 titles annually (at an average cost of $500/conversion, this runs a significant $125,000/year). However, we have been forced to slow the pace of digital conversion due to budget constraints, although we are working on a Mellon grant to fund the conversion of out-ofprint backlist titles. Although we are challenged with rising operating and labor costs, as well as a shrinking University subsidy, members at the Press continue to maintain excellent control over expenditures, and operating (non-labor) expenses are projected to decrease 3% in FY2016. FY 2016 Current Funds Budget H-24 June 26, 2015

159 Auxiliaries WDET-FM FY 2016 Proposed Budget WDET FM is a public radio station licensed to Wayne State University and is Southeast Michigan s station for public radio news. WDET's news and information format serves over 150,000 people each week. WDET's current strategic vision has been in place for six years and there is clear evidence that the plan resonates with the general audience, the corporate community and major funding institutions. WDET's efforts have a) focused all activities on significant community service b) amplified the WDET brand and reach into the online space c) realigned revenue generating activities into a plan that combines industry best practices in individual and corporate philanthropy and d) created a professional management structure that establishes a climate of accountability and professional development for all employees. WDET and Wayne State University enjoy a partnership that delivers extraordinary value to both organizations. Wayne State University was featured in over 200 WDET stories or features in Wayne State University s top-of-hour acknowledgement delivers 8,760 WDET on-air mentions per year. WDET provides Wayne State University with $91,200 worth of free underwriting every year. WDET provides ongoing internship opportunities for Wayne State students who have an interest in journalism and media. WDET has a significant track record that demonstrates the impact that can be achieved through a bold vision for merging media innovation and community engagement. The station was awarded Public Radio Station of the Year by the Michigan Association of Broadcasters for the first time in history and has won numerous awards for its news coverage in WDET was also recognized as Best Local Radio Station by HOUR Detroit readers for the fifth consecutive year. WDET continues to be recognized for its innovation and ability and contribute to the regions' revitalization. The Knight Foundation and Ford Foundation have extended an additional two years of support to WDET's award-winning newsroom through ongoing funding of the Detroit Journalism Cooperative, a new model for collaborative local journalism that will continue to report on Detroit's emergence from bankruptcy and its impact on residents. WDET was also the only media organization to receive a Detroit Knight Arts Challenge grant to produce a series of storytelling installations in art spaces throughout the region. WDET's crowd-sourced giveback campaigns engage listeners and donors in creating positive change in our community. The station has provided over $450,000 in free airtime to over 40 local, youth-focused nonprofits in the last 4 years and over 28,000 books to local kids this year alone through the annual Books For Kids campaign. WDET regularly partner with youth-focused organizations that ensure local kids have a better future, including Inside/Out Literary Art, by provide programming and opportunities for local youth to have a voice in the media. WDET also regularly partners with other Detroit institutions that are participating in the region's revitalization including The Detroit Symphony Orchestra and Eastern Market. FY 2016 Current Funds Budget H-25 June 26, 2015

160 Auxiliaries WDET-FM FY 2016 Proposed Budget (in Thousands of Dollars) FY 2014 Approved Budget FY 2014 Actual Activity FY 2015 Approved Budget FY 2015 Projected Actual FY 2016 Proposed Budget Proposed Budget to Projected Actual Amount Percent BEGINNING FUND BALANCE ($1,425.0) ($1,366.7) ($1,362.8) ($1,186.0) ($1,173.7) $ % REVENUE Gifts $1,610.0 $1,360.6 $1,700.0 $1,450.0 $1,600.0 $ % Corporate Underwriting and External Revenue $1,058.4 $1,079.4 $1,111.3 $1,111.3 $1,250.0 $ % Other Revenue $0.0 $5.8 $0.0 $0.0 $0.0 $ % TOTAL REVENUE $2,668.4 $2,445.9 $2,811.3 $2,561.3 $2,850.0 $ % EXPENDITURES Salaries and Wages $1,796.2 $1,629.8 $1,832.1 $1,763.2 $1,815.0 $ % Fringe Benefits $430.4 $398.3 $439.0 $421.5 $460.0 $ % Subtotal Compensation $2,226.7 $2,028.1 $2,271.2 $2,184.6 $2,275.0 $ % Membership Dues $55.6 $61.4 $91.0 $86.0 $91.0 $ % Contracted Services $508.4 $365.5 $501.2 $441.3 $502.0 $ % Publicity and Advertising $31.8 $31.2 $35.0 $56.8 $35.0 ($21.8) -38.4% Duplicating and Addressing $0.0 $31.6 $0.0 $38.4 $39.0 $ % Other Supplies and Materials $27.0 $30.9 $29.0 $29.0 $32.0 $ % General Fund Support ($510.0) ($510.0) ($494.7) ($494.7) ($472.4) $ % Other Expenses $272.7 $226.6 $341.0 $207.6 $336.0 $ % Subtotal Operating Expenses $385.4 $237.0 $502.5 $364.4 $562.6 $ % TOTAL EXPENDITURES $2,612.0 $2,265.1 $2,773.7 $2,549.0 $2,837.6 $ % NET INCOME (LOSS) $56.4 $180.7 $37.6 $12.3 $12.4 $ % TOTAL TRANSFERS $0.0 $0.0 $0.0 $0.0 $0.0 $ % TOTAL EXPENDITURES AND TRANSFERS $2,612.0 $2,265.1 $2,773.7 $2,549.0 $2,837.6 $ % REVENUE OVER (UNDER) EXPENDITURES AND TRANSFERS $56.4 $180.7 $37.6 $12.3 $12.4 $ % ENDING FUND BALANCE ($1,368.6) ($1,186.0) ($1,325.2) ($1,173.7) ($1,161.3) $ % WDET does not have a legal status or existence separate from Wayne State University. The assets, liabilities, net assets and revenues and expenses of WDET are included in the combined financial statements of Wayne State University. The Corporation for Public Broadcasting (CPB) requires an annual audit of the station s financial results by an independent accounting firm. The last audit was performed in 2014, with a clean opinion rendered. FY 2016 Current Funds Budget H-26 June 26, 2015

161 Auxiliaries WDET-FM FY 2016 Proposed Budget Revenue and Expenditure Trends Total Revenues (in Thousands of Dollars) $3,000 $2,500 $2,000 $1,500 $1,000 $500 $0 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Budget Actual/Forecast In FY 2016, WDET will continue to see multi-year trend of revenue increase flatten as the stations' revenue operations finds level ground with the market potential. The FY10-13 revenue growth was the result of WDET brining its revenue operations, principally the Individual Giving and Corporate Underwriting programs, to industry-standard norms. The corporate underwriting story is particularly encouraging. Commercial radio sales growth is an anemic 1% and WDET will complete the year with double digit growth. FY 2016 Current Funds Budget H-27 June 26, 2015

162 Auxiliaries WDET-FM FY 2016 Proposed Budget Revenue and Expenditure Trends Total Expenditures (in Thousands of Dollars) $3,000 $2,500 $2,000 $1,500 $1,000 $500 $0 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Budget Actual/Forecast Expenses WDET management has focused intently on balancing cost containment and the need for significant growth in a crowded, fragmented media environment. WDET experienced unforeseen staffing changes in FY 2014 with the departure of the station's General Manager and Program Director and has responded with a restructuring of station leadership that resulted in reduced expenses for salaries and wages in the current fiscal year. To grow and compete, WDET must continue to prospect, attract and retain the highest quality talent. WDET must continue to adapt its mission and services to broader audiences and keep pace with technology as it rapidly evolves along with the changing listening preferences of its diverse audiences. WDET plans to make significant investments in upgrades to the station's newsroom, digital and IT infrastructure in FY FY 2016 Current Funds Budget H-28 June 26, 2015

163 Auxiliaries MORT HARRIS RECREATION AND FITNESS CENTER FY 2016 Proposed Budget The Mort Harris Recreation and Fitness Center is a unit of the Department of Athletics and offers exercise, fitness programming and a workout facility that is available to students, faculty, staff and affiliated community members. The area also coordinates the department's intramural and club sport program. Located in the heart of campus, the Mort Harris RFC is a 78,000 square foot building that includes basketball courts, exercise equipment, a suspended running track, four group fitness studios, a Women Only area, dedicated stretch areas, an indoor High Ropes Course and climbing wall. Key Accomplishments in FY 2015: Twitter Followers grew by 493% and Facebook Followers by 238% Hosted the 2nd annual RecFest to create awareness and buzz for Intramural sports Intramural participation reached a record high of 2,520 individuals across 263 teams Completed 1467 hours of Community Service Realized an 11% increase in female Intramural participation The entire Flag football season was played under the lights on Tom Adams Field Completed the 7th year of the Freshmen Quest Learning Community Facility usage numbers are over 268,000 patron visits Sold out all Adventure Programming Trips Implemented Diversity Training Workshop for student assistants Hosted 11 CPR/First Aid/AED certification courses for the campus and surrounding community Implemented campus wide bike rental program with over 450 bike rentals Implemented a private personal training studio to provide improved service to clients Challenges for FY 2015: Balancing lower enrollment and budget with consistently increasing program participation and facility usage Maintain satisfaction of existing members and grow new memberships Hosting group fitness classes at times that faculty/staff are available to participate Lack of artificial lighting for sand volleyball, softball, soccer severely restrict patron participation Reconfigure entrance to MHFRC to offer ease of accessibility and better efficiency Strategies: Continue to drive membership awareness and develop medical school outreach. Provide on-campus fitness instruction through certification programming. Continue to host a variety of member appreciation events in the facility and Midtown FY 2016 Current Funds Budget H-29 June 26, 2015

164 Auxiliaries MORT HARRIS RECREATION AND FITNESS CENTER FY 2016 Proposed Budget (in Thousands of Dollars) FY 2014 Approved Budget FY 2014 Actual Activity FY 2015 Approved Budget FY 2015 Projected Actual FY 2016 Proposed Budget Proposed Budget to Projected Actual Amount Percent BEGINNING FUND BALANCE $862.8 $871.1 $878.2 $650.5 $505.9 ($144.5) -22.2% REVENUE Student Fees $1,655.3 $1,572.0 $1,620.2 $1,560.6 $1,556.5 ($4.1) -0.3% Membership Fees $224.2 $255.1 $223.0 $249.3 $223.0 ($26.3) -10.5% Programs & Spec. Events, Concess. $171.5 $226.1 $162.0 $181.0 $200.0 $ % Other Income $78.5 $2.4 $45.0 $5.0 $10.0 $ % TOTAL REVENUE $2,129.4 $2,055.5 $2,050.2 $1,995.9 $1,989.5 ($6.4) -0.3% EXPENDITURES Salaries and Wages $770.8 $890.5 $835.7 $896.6 $899.4 $ % Fringe Benefits $138.7 $129.5 $117.0 $130.5 $157.4 $ % Personnel Support $60.9 $60.9 $73.0 $66.3 $67.0 $ % Subtotal Compensation $970.4 $1,080.9 $1,025.7 $1,093.4 $1,123.8 $ % Contracts & Equipment Maintenance $74.0 $93.2 $58.7 $77.0 $77.0 $ % Facilities Maintenance $299.1 $333.2 $261.9 $293.2 $293.0 ($0.2) -0.1% Other Expenses $56.5 $183.7 $204.2 $112.0 $111.0 ($1.0) -0.9% Overhead Administrative Costs $77.0 $66.3 $76.4 $76.4 $76.4 $ % Supplies and Equipment $55.4 $149.2 $44.3 $113.8 $111.0 ($2.8) -2.4% Utilities $189.3 $182.2 $173.0 $180.0 $180.0 $ % Bad Debt Receivables $23.8 $20.9 $24.0 $20.0 $20.0 $ % Scholarships and Fellowships $27.4 $11.6 $25.0 $19.7 $21.7 $ % Subtotal Operating Expenses $802.4 $1,040.2 $867.5 $892.1 $890.1 ($1.9) -0.2% TOTAL EXPENDITURES $1,772.8 $2,121.1 $1,893.2 $1,985.4 $2,013.9 $ % NET INCOME (LOSS) $356.6 ($65.6) $157.0 $10.5 ($24.4) ($34.9) % TRANSFERS Debt Service $155.0 $155.0 $155.0 $155.0 $155.0 $ % Equipment Replacement $100.0 $0.0 $0.0 $0.0 $0.0 $ % Facility and Replacement Reserve $100.0 $0.0 $0.0 $0.0 $0.0 $ % TOTAL TRANSFERS $355.0 $155.0 $155.0 $155.0 $155.0 $ % TOTAL EXPENDITURES & TRANSFERS $2,127.8 $2,276.1 $2,048.2 $2,140.4 $2,168.9 $ % REVENUES OVER (UNDER) EXPENDITURES & TRANFERS $1.6 ($220.6) $2.0 ($144.5) ($179.4) ($34.9) 24.1% ENDING FUND BALANCE $864.4 $650.5 $880.2 $505.9 $326.5 ($179.4) -35.5% FY 2016 Current Funds Budget H-30 June 26, 2015

165 $2,400 $2,200 $2,000 $1,800 $1,600 $1,400 $1,200 Auxiliaries MORT HARRIS RECREATION AND FITNESS CENTER FY 2016 Proposed Budget Revenue and Expenditure Trends Total Revenues (in Thousands of Dollars) $1,000 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Budget Actual/Forecast Mort Harris's income was primarily derived from a $25 fee per semester student fee. Starting in Fall 2015 this $25 fee will be eliminated and Mort Harris Rec Center will receive an allocation from the Student Service Fee. FY 2016 Current Funds Budget H-31 June 26, 2015

166 Auxiliaries MORT HARRIS RECREATION AND FITNESS CENTER FY 2016 Proposed Budget Revenue and Expenditure Trends $2,400 Total Expenditures (in Thousands of Dollars) $2,200 $2,000 $1,800 $1,600 $1,400 $1,200 $1,000 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Budget Actual/Forecast Salaries have increased for full-time staff. Fringe benefit rates are also expected to increase with the new FY16 Fringe Benefit rate for student employees increased from 2.2% to 9.3%. Mort Harris Rec Center employs many student workers. Scholarships increased due to the fact that even though Grad Student position reduced by 1 FTE, the incumbent was out-ofstate so tuition was higher than anticipated. FY 2016 Current Funds Budget H-32 June 26, 2015

167 Auxiliaries BOOKSTORE FY 2016 Proposed Budget The Wayne State University Bookstore is a retail center with contracted operations by Barnes & Noble College, Inc. that offers course materials as well as school supplies, clothing and spirit wear, technology items and general reading materials. WSU revenue consists primarily of commission paid to WSU by Barnes and Noble College in accordance with the established agreement. These revenues are used to cover certain operating costs and to meet various strategic needs of the university. In FY 2016, WSU bookstore revenues will pay all operating expenses of the bookstore facility at 82 West Warren Avenue and approximately $320,000 for annual faculty awards administered by the Office of the President. Key Accomplishments Facilitated several book events with University Departments and local groups including the Dept. of Urban Studies, School of Social Work, Honors College, Anthropology Department and Office of Community Affairs. Local community and WSU sponsorships including the Detroit Rescue Mission, Friends of the Detroit Public Library, Go-Girls, and the WSU Fashion Design and Merchandising Fashion Show. Continuing partnerships with campus offices and student organizations to sponsor free events for students including the Bookstore Bash during Homecoming Week and Warrior Wednesday events each semester. Challenges in FY 2016 Continued declining enrollment and tighter spending by the community at large will continue to impact sales. Direct publisher sales of course materials to students, supported by instructors and/or departments, that are established outside of the bookstore course materials' process. Bookstore sales are directly impacted as instructors embrace technology, making more material available online through Blackboard. Strategies for FY 2016 Continue to increase product assortments with a focus on spirit clothing, gifts, digital textbooks, and technology which are all areas of growth. Extend the positive student perception of the bookstore by increasing its social media presence, continuing to be a part of the new student experience and increase awareness of the bookstore app. Continue the aggressive campaign to increase used textbook sales, textbook rental sales and digital textbook sales as cost-effective methods for students to obtain their educational resources. Work with Financial Aid to make the book voucher program an opt-out, not opt-in program so that more students can take advantage of this service. FY 2016 Current Funds Budget H-33 June 26, 2015

168 Auxiliaries BOOKSTORE FY 2016 Proposed Budget (in Thousands of Dollars) FY 2014 Approved Budget FY 2014 Actual Activity FY 2015 Proposed Budget FY 2015 Projected Actual FY 2016 Proposed Budget Proposed Budget to Amount Percent BEGINNING FUND BALANCE $0.0 $545.7 $555.4 $578.1 $403.2 ($174.9) -30.3% REVENUE Commissions $717.1 $757.4 $687.2 $749.9 $755.7 $ % Other Income $0.0 $0.0 $0.0 $345.8 $0.0 ($345.8) % Investment Income $12.0 $13.3 $12.0 $13.5 $13.5 $ % TOTAL REVENUE $729.1 $770.7 $699.2 $1,109.2 $769.2 ($340.0) -30.7% EXPENDITURES Personnel Support $132.2 $132.2 $95.9 $96.0 $96.0 $ % Subtotal Compensation $132.2 $132.2 $95.9 $96.0 $96.0 $ % Utilities $106.4 $115.1 $103.6 $117.4 $120.9 $ % Other Expenses $96.0 $104.9 $96.0 $80.4 $82.4 $ % Subtotal Operating Expenses $202.4 $220.0 $199.6 $197.8 $203.2 $ % TOTAL EXPENDITURES $334.6 $352.2 $295.5 $293.8 $299.2 $ % NET INCOME (LOSS) $394.5 $418.5 $403.7 $815.4 $470.0 ($345.4) -42.4% TRANSFERS TO (FROM) Building Maintenance Reserve $0.0 $0.0 $0.0 $0.0 $0.0 $ % Depreciation Reserve $75.0 $75.0 $75.0 $75.0 $75.0 ($0.0) 0.0% Internal Transfer $0.0 $0.0 $0.0 $595.8 $0.0 ($595.8) % Faculty / Chair Awards $319.5 $311.1 $319.5 $319.5 $319.5 $ % TOTAL TRANSFERS $394.5 $386.1 $394.5 $990.3 $394.5 ($595.8) -60.2% TOTAL EXPENDITURES AND TRANSFERS $729.1 $738.3 $690.0 $1,284.1 $693.7 ($590.4) -46.0% REVENUE OVER (UNDER) EXPENDITURES AND TRANSFERS $0.0 $32.4 $9.2 ($174.9) $75.5 $ % ENDING FUND BALANCE $0.0 $578.1 $564.6 $403.2 $478.7 $ % FY 2016 Current Funds Budget H-34 June 26, 2015

169 Auxiliaries BOOKSTORE FY 2016 Proposed Budget Revenue and Expenditure Trends Total Revenue (in Thousands of Dollars) $1,200 $1,000 $800 $600 $400 $200 $0 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Budget Actual/Forecast FY 2015 commission includes one time funding of $346,000 from Barnes & Noble for the contractual balance owed for capitial improvements. FY 2016 Current Funds Budget H-35 June 26, 2015

170 Auxiliaries BOOKSTORE FY 2016 Proposed Budget Revenue and Expenditure Trends Total Expenditures (in Thousands of Dollars) $1,400 $1,200 $1,000 $800 $600 $400 $200 $0 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Budget Actual/Forecast FY 2015 operating expense includes one-time expense of $345,000 to pay for new convenience store in SCB and a one-time expense of $250,000 to pay for renovations at the Bookstore Cafe. FY 2016 Current Funds Budget H-36 June 26, 2015

171 Auxiliaries CONTRACT SERVICES FY 2016 Proposed Budget The Contract Services unit manages the Equipment Maintenance Program, student copying and printing services, Pouring Rights contract (PEPSI), Campus Vending (AVI Vending) and other various contracts on campus. This unit develops and establishes contracts with external vendors to provide the university with quality goods and services. Revenues are associated with commissions on gross sales or guaranteed minimums. Key Accomplishments Continued a partnership with Leasing and Retail driving compliance of campus vendors with our Pepsi Sponsorship Agreement to 100%. AVI Vending transitioned to new tech support staff to improve the timeliness of equipment repairs. Challenges in FY 2016 Decreased enrollment and increased dining options are impacting campus vending revenues. Increased use of digital devices and electronic methods of communication are causing lower revenues in printing and copying. Declining university budgets continue to curtail departmental spending. Strategies for FY 2016 A new student managed print program which will increase revenues and better serve the campus community. The agreement will include new equipment & software upgrades, mobile printing services, "scan to the cloud" options and an expansion of color printing/copying access across campus. FY 2016 Current Funds Budget H-37 June 26, 2015

172 Auxiliaries CONTRACT SERVICES FY 2016 Proposed Budget (in Thousands of Dollars) FY 2014 Approved Budget FY 2014 Actual Activity FY 2015 Approved Budget FY 2015 Projected Actual FY 2016 Proposed Budget Proposed Budget to Projected Actual Amount Percent BEGINNING FUND BALANCE $0.0 ($53.2) $105.6 $218.2 $391.6 $ % REVENUE Gross Sales $263.2 $206.8 $230.0 $197.3 $232.6 $ % Commissions $592.4 $613.1 $577.5 $561.0 $561.0 $ % Other Income $0.0 $0.7 $0.0 $145.4 $128.8 ($16.6) -11.4% Internal Credits $5.0 $4.6 $3.5 $3.3 $2.3 ($0.9) -29.0% TOTAL REVENUE $860.6 $825.2 $811.0 $907.0 $924.7 $ % EXPENDITURES Salaries and Wages $437.4 $361.8 $389.4 $385.6 $392.8 $ % Fringe Benefits $106.1 $98.3 $109.7 $103.4 $105.3 $ % Compensation Reimbursement ($143.4) ($84.4) ($108.6) ($104.4) ($106.7) ($2.3) 2.2% Personnel Support $267.9 $243.5 $294.6 $288.6 $295.4 $ % Personnel Support Reallocations ($400.1) ($375.7) ($390.5) ($384.6) ($391.3) ($6.7) 1.8% Subtotal Compensation $267.9 $243.5 $294.6 $288.6 $295.4 $ % Contracted Services $228.6 $246.2 $230.6 $208.8 $185.7 ($23.1) -11.1% Other Expenses $0.0 $13.9 $0.0 $0.0 $0.0 $ % Supplies and Equipment $2.6 $43.3 $0.0 $6.2 $9.5 $ % Subtotal Operating Expenses $231.2 $303.4 $230.6 $215.0 $195.2 ($19.7) -9.2% TOTAL EXPENDITURES $499.1 $546.8 $525.1 $503.6 $490.6 ($13.0) -2.6% NET INCOME (LOSS) $361.5 $278.3 $285.9 $403.4 $434.1 $ % TRANSFERS TO (FROM) Transfer to/frm Auxiliaries $153.0 ($201.6) $0.0 $0.0 $0.0 $ % Non-General Fund Projects $208.5 $208.5 $144.9 $230.0 $244.9 $ % TOTAL TRANSFERS $361.5 $6.9 $144.9 $230.0 $244.9 $ % TOTAL EXPENDITURES AND TRANSFERS $860.6 $553.8 $670.1 $733.6 $735.5 $ % REVENUE OVER (UNDER) EXPENDITURES AND TRANSFERS $0.0 $271.4 $140.9 $173.4 $189.2 $ % ENDING FUND BALANCE $0.0 $218.2 $246.5 $391.6 $580.8 $ % FY 2016 Current Funds Budget H-38 June 26, 2015

173 Auxiliaries CONTRACT SERVICES FY 2016 Proposed Budget Revenue and Expenditure Trends Total Revenue (in Thousands of Dollars) $950 $900 $850 $800 $750 $700 $650 $600 $550 $500 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Budget Actual/Forecast Revenue Revenues includes reimbursement of salaries, commissions from vending sales, copying/ printing sales and typewriter repair. FY 2016 Current Funds Budget H-39 June 26, 2015

174 Auxiliaries CONTRACT SERVICES FY 2016 Proposed Budget Revenue and Expenditure Trends Total Expenditures (in Thousands of Dollars) $1,600 $1,400 $1,200 $1,000 $800 $600 $400 $200 $0 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Budget Actual/Forecast Exp. and Transfers Expenses include salaries, Student Printing (Ricoh/Xerox) and one time funding for special projects. FY 2016 Current Funds Budget H-40 June 26, 2015

175 Auxiliaries McGREGOR MEMORIAL CONFERENCE CENTER FY 2016 Proposed Budget The McGregor Memorial Conference Center and the Community Arts Auditorium provide conference and meeting facilities for use by the campus and local community. Financial support for McGregor is generated from fees for University catering and conference services. Services provided include meeting room arrangements, food services, audio visual rentals and meeting support. McGregor operations are subcontracted to ARAMARK, WSU's food service partner, and overseen by a Director of McGregor and Catering Services. Key Accomplishments: Hired new Catering Director in December Working with the Summer Conference Coordinator to improve the guest counts and billing process for summer conferences to insure accurate billing and maximize the customer experience. Hosted a Catering Open House for key stakeholders on-campus to highlight catering options and promote the online ordering system (CaterTrax). Purchase of $100,000+ in new catering and event equipment. Challenges in FY 2016: Kitchen capacity and limitations in existing equipment will be a challenge as we expand operations from McGregor, to the new Student Center spaces and Saint Andrews. Maintaining competitive pricing with the increase of food costs and labor. Strategies for FY 2016: Marketing a wedding guide that highlights the conference center, Saint Andrews and other areas on-campus to help promote our spaces and services to the community. Improving the audio visual capabilities in McGregor to enhance services via a current renovation project. FY 2016 Current Funds Budget H-41 June 26, 2015

176 Auxiliaries McGREGOR MEMORIAL CONFERENCE CENTER FY 2016 Proposed Budget (in Thousands of Dollars) FY 2014 Approved Budget FY 2014 Actual Activity FY 2015 Approved Budget FY 2015 Projected Actual FY 2016 Proposed Budget Proposed Budget to Projected Actual Amount Percent BEGINNING FUND BALANCE $0.0 $118.2 $94.2 $91.4 $49.2 ($42.1) -46.1% REVENUE Commissions $100.0 $44.4 $39.0 $39.0 $58.7 $ % Auxiliary Sales and Services $13.9 $4.7 $22.4 $26.8 $28.1 $ % Other Income $0.0 $0.0 $0.0 $10.0 $0.0 ($10.0) % TOTAL REVENUE $113.9 $49.1 $61.5 $75.8 $86.7 $ % EXPENDITURES Salaries and Wages $29.9 $45.0 $0.0 $0.0 $0.0 $ % Fringe Benefits $10.8 $18.3 $0.0 $0.0 $0.0 $ % AVI Compensation Reimb. ($40.7) ($21.7) $0.0 $0.0 $0.0 $ % Subtotal Compensation $0.0 $41.6 $0.0 $0.0 $0.0 $ % Contracted Services $7.0 $7.3 $7.0 $10.4 $8.9 ($1.5) -14.8% Other Expenses $2.3 $0.7 $1.6 $7.6 $1.4 ($6.2) -81.7% Overhead Administrative Costs $0.0 $0.0 $0.0 $0.0 $0.0 $ % Purchases for Resale $5.0 $19.8 $10.0 $18.4 $18.4 $ % Supplies and Equipment $48.0 ($43.3) $7.5 $56.5 $1.0 ($55.5) -98.2% Subtotal Operating Expenses $62.3 ($15.6) $26.1 $92.9 $29.7 ($63.3) -68.1% TOTAL EXPENDITURES $62.3 $26.0 $26.1 $92.9 $29.7 ($63.3) -68.1% NET INCOME (LOSS) $51.6 $23.2 $35.4 ($17.1) $57.1 $ % TRANSFERS TO (FROM) Building Maintenance Reserve $0.0 $0.0 $0.0 $0.0 $0.0 $ % Equipment Reserve $50.0 $50.0 $25.0 $25.0 $50.0 $ % Internal Transfers $1.6 $0.0 $0.0 $0.0 $0.0 $ % TOTAL TRANSFERS $51.6 $50.0 $25.0 $25.0 $50.0 ($25.0) % TOTAL EXPENDITURES AND TRANSFERS $113.9 $76.0 $51.1 $117.9 $79.7 ($88.3) -74.8% REVENUE OVER (UNDER) EXPENDITURES AND TRANSFERS $0.0 ($26.8) $10.4 ($42.1) $7.1 $ % ENDING FUND BALANCE $0.0 $91.4 $104.6 $49.2 $56.3 $ % FY 2016 Current Funds Budget H-42 June 26, 2015

177 Auxiliaries McGREGOR MEMORIAL CONFERENCE CENTER FY 2016 Proposed Budget Revenue and Expenditure Trends Total Revenue (in Thousands of Dollars) $200 $180 $160 $140 $120 $100 $80 $60 $40 $20 $0 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Budget Actual/Forecast Revenue includes campus dining partner commission funding and money collected from liquor sales from events at conference center. FY 2016 Current Funds Budget H-43 June 26, 2015

178 Auxiliaries McGREGOR MEMORIAL CONFERENCE CENTER FY 2016 Proposed Budget Revenue and Expenditure Trends Total Expenditures (in Thousands of Dollars) $250 $200 $150 $100 $50 $0 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Budget Actual Increased expenses in FY 2015 include a number of one-time catering and event equipment purchases. FY 2016 Current Funds Budget H-44 June 26, 2015

179 Auxiliaries PARKING AND TRANSPORTATION SERVICES FY 2016 Proposed Budget Parking and Transportation Services operates all university parking facilities and oversees the leased vehicle pool for use by university units. Parking and Transportation Services is a selfsupporting auxiliary unit that covers its operating costs from revenues generated. It includes three services units: Parking Facilities currently consists of eight (8) parking structures and forty-two (42) surface lots. The total parking system is approximately 13,350 spaces. Violations Bureau the collection agency for parking violations. Transportation Services manages all vehicles leased to university departments and oversees the shuttle services provided to the campus community. Key Accomplishments in FY 2015: Purchased and installed the Commend intercom/video system at parking facilities entrances/exits and a centralized command center/dispatch office. Improved access and availability of parking and event information through a new manager, an improved website and an on-line event application. New technology enhancements including Radio Frequency Identification readers (RFID) at lots 33, 34 and 35 and new credit card payment systems at lots 23, 35 and 72. Parking structure repairs at structures 1, 2, 3, 4 and 5 as recommended by Walker parking consultants. Purchased Detroit Public Schools 200 spaces in Structure 7, giving WSU 100% ownership of the facility. Purchased and improved the parking lot at 6241 Cass to provide additional parking for new occupants of the IBio Building to open June Zipcar program begun in 2011 continues to grow and now has 20 vehicles on campus. Purchased and installed 10 electric vehicle charging stations across campus in support of WSU s sustainability initiatives. Challenges in FY 2016: Declining parking revenue with continuing declines in enrollment. M-1 Rail construction traffic and shuttle bus delays, maintaining vehicular and pedestrian access to WSU parking and other facilities. Completing structure and surface lot maintenance and improvements with declining revenue. Strategies for FY 2016: Improved vehicular traffic flow and customer service through the new parking command center with video and intercom in most parking lanes. Planned technology enhancements with Radio Frequency Identification readers (RFID) at lots 51, 52, 53 and 57. Ongoing parking structure and surface lot repairs, including continued work at PS#1 and PS#2. Increased number of ZipCars and coordination with shuttle routes and M-1 rail. Continued integration of credit card equipment, removing cash and coin at surface lots and moving towards a cashless parking system. FY 2016 Current Funds Budget H-45 June 26, 2015

180 Auxiliaries PARKING AND TRANSPORTATION SERVICES FY 2016 Proposed Budget (in Thousands of Dollars) FY 2014 Approved Budget FY 2014 Actual Activity FY 2015 Approved Budget FY 2015 Projected Actual FY 2016 Proposed Budget Proposed Budget to Projected Actual Amount Percent BEGINNING FUND BALANCE $773.3 $772.6 $46.9 $1,448.2 $275.9 ($1,172.2) -80.9% REVENUE Parking Fees $12,256.6 $11,843.4 $11,803.3 $12,142.4 $12,479.7 $ % Motor Pool Rentals $653.0 $651.6 $642.1 $677.6 $691.2 $ % Rental Revenues $185.6 $239.2 $235.5 $271.2 $281.0 $ % Tax Increment Financing (TIF) $150.0 $224.7 $140.1 $150.0 $150.0 $ % TOTAL REVENUE $13,245.2 $12,958.9 $12,821.0 $13,241.2 $13,601.9 $ % EXPENDITURES Salaries and Wages $1,829.3 $1,640.4 $1,875.5 $1,644.7 $1,662.6 $ % Fringe Benefits $571.1 $547.6 $661.0 $491.5 $523.6 $ % Subtotal Compensation $2,400.4 $2,188.0 $2,536.5 $2,136.2 $2,186.2 $ % Facilities Maintenance $1,195.5 $1,356.8 $1,199.1 $1,367.2 $1,409.5 $ % Additional/Enhanced Maint. $700.0 $239.6 $600.0 $715.5 $600.0 ($115.5) -16.1% Other Expenses $1,377.5 $1,329.6 $1,531.4 $1,617.7 $1,441.9 ($175.8) -10.9% Overhead Administrative Costs $228.3 $228.3 $228.3 $228.3 $228.3 $ % Supplies and Equipment $120.5 $120.2 $161.6 $151.2 $154.3 $ % Utilities $527.0 $601.1 $611.0 $631.1 $650.1 $ % Bad Debt Expense $0.0 ($32.9) $1.0 $1.0 $1.0 $ % Subtotal Operating Expenses $4,148.8 $3,842.7 $4,332.4 $4,712.0 $4,485.1 ($226.9) -4.8% TOTAL EXPENDITURES $6,549.2 $6,030.7 $6,868.9 $6,848.2 $6,671.4 ($176.9) -2.6% NET INCOME (LOSS) $6,696.0 $6,928.2 $5,952.1 $6,393.0 $6,930.5 $ % TRANSFERS TO (FROM) Debt Service $3,478.5 $3,478.5 $3,478.5 $3,478.5 $3,493.8 $ % Additional Debt Service $225.0 $234.0 $303.8 $610.1 $1,379.7 $ % Plant Fund $3,228.0 $2,486.7 $2,126.0 $3,276.6 $2,058.9 ($1,217.6) -37.2% Miscellaneous Transfers $53.5 $2,753.5 $88.1 $200.1 $215.7 $ % Additional Plant Spending $2,000.0 $2,000.0 $1,500.0 $1,500.0 $0.0 ($1,500.0) % Additional Project Borrowing ($2,000.0) ($4,700.0) ($1,500.0) ($1,500.0) $0.0 $1, % TOTAL TRANSFERS $6,985.0 $6,252.7 $5,996.4 $7,565.2 $7,148.1 ($417.1) -5.5% TOTAL EXPENDITURES AND TRANSFERS $13,534.2 $12,283.3 $12,865.3 $14,413.4 $13,819.4 ($594.0) -4.1% REVENUE OVER (UNDER) EXPENDITURES AND TRANSFERS ($289.0) $675.6 ($44.3) ($1,172.2) ($217.5) $ % ENDING FUND BALANCE $484.3 $1,448.2 $2.6 $275.9 $58.4 ($217.5) -78.8% FY 2016 Current Funds Budget H-46 June 26, 2015

181 Auxiliaries PARKING AND TRANSPORTATION SERVICES FY 2016 Proposed Budget Revenue and Expenditure Trends Total Revenue (in Thousands of Dollars) $14,000 $13,500 $13,000 $12,500 $12,000 $11,500 $11,000 $10,500 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Budget Actual/Forecast Parking Fees overall a 3% increase in revenues is expected due to proposed approximately 2.5% increase in parking fees for leased and employee parking and semester permits for OneCard student and non-students plus additional leased parking activities. FY 2016 Current Funds Budget H-47 June 26, 2015

182 Auxiliaries PARKING AND TRANSPORTATION SERVICES FY 2016 Proposed Budget Revenue and Expenditure Trends Total Expenditures (in Thousands of Dollars) $16,000 $14,000 $12,000 $10,000 $8,000 $6,000 $4,000 $2,000 $0 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Budget Actual/Forecast Expenditures decreased due to reduction in amounts for transfers for plant fund projects and operational costs related to seasonal changes. Repayment for internal borrowing begins in FY 2016 and is shown as additional debt service. FY 2016 Current Funds Budget H-48 June 26, 2015

183 Auxiliaries STUDENT CENTER FY 2016 Proposed Budget The Student Center Building is the central gathering place for the Wayne State community through hosting a variety of co-curricular and extracurricular student programs, meetings, and events. Major components of the newly-renovated Student Center include a food court, a ballroom and meeting spaces, significant recreation and study space, the Leadership Wing, a bank branch and a convenience store. Several campus offices also provide direct services to students: Housing and Residential Life, Universe IT, the Dean of Students Office, Counseling & Psychological Services, and University Testing. The Newman Center, Hillel, and the Baptist Student Union also have space and provide activities for the WSU community. Key Accomplishments: The Student Center renovation project for the lower level through 3rd floor will be completed in July Student traffic and space reservations continue to increase due to the completion of Phase I of the renovation in January A new Operations Supervisor was hired due to the increase in audio visual equipment installed in the building and an increase in student staffing. Implemented new Student Center food and reservations policies. Conference Services had its most financially successful year to date. Challenges in FY 2016: Predicting changes in building utilization and handling the increased outside interest in Student Center events including weddings and large scale events. Strategies for FY 2016 Work closely with Facilities, Planning and Management to ensure proper cleanliness of the building. Continue to generate new revenue streams for the new Student Center. Increase marketing efforts and continue to focus on growing the summer intern housing program. FY 2016 Current Funds Budget H-49 June 26, 2015

184 Auxiliaries STUDENT CENTER FY 2016 Proposed Budget (in Thousands of Dollars) FY 2014 Approved Budget FY 2014 Actual Activity FY 2015 Approved Budget FY 2015 Projected Actual FY 2016 Proposed Budget Proposed Budget to Projected Actual Amount Percent BEGINNING FUND BALANCE $0.0 $896.0 $880.5 $791.0 $662.7 ($128.3) -16.2% REVENUE Auxiliary Sales and Services $68.0 $88.4 $50.0 $80.2 $85.3 $ % Commissions $86.0 $53.4 $5.7 $11.1 $0.0 ($11.1) % Rental Revenues $188.0 $124.6 $52.1 $125.5 $185.1 $ % Conference Revenue $193.4 $323.5 $239.9 $392.7 $371.5 ($21.2) -5.4% Internal Credits $58.0 $54.9 $14.0 $89.6 $81.5 ($8.1) -9.0% TOTAL REVENUE $593.4 $644.8 $361.7 $699.1 $723.4 $ % EXPENDITURES Salaries and Wages $688.6 $687.0 $672.4 $705.1 $856.5 $ % Fringe Benefits $106.0 $109.7 $122.6 $122.9 $126.6 $ % Subtotal Compensation $794.6 $796.7 $795.0 $828.0 $983.1 $ % Facilities Maintenance $690.0 $472.4 $517.5 $517.5 $640.0 $ % Overhead Administrative Costs $79.7 $79.7 $93.8 $79.7 $79.7 $ % Supplies and Equipment $75.2 $113.8 $54.5 $106.2 $50.5 ($55.7) -52.4% Utilities $418.0 $354.1 $472.8 $385.0 $404.0 $ % Other Expenses $119.3 $228.1 $134.2 $196.5 $141.4 ($55.1) -28.0% Conference Expenses $187.0 $390.8 $238.9 $338.9 $300.2 ($38.7) -11.4% General Fund Support ($2,051.2) ($2,301.2) ($2,051.2) ($2,051.2) ($2,301.3) ($250.1) 12.2% Subtotal Operating Expenses ($482.0) ($662.3) ($539.5) ($427.4) ($685.5) ($258.1) 60.4% TOTAL EXPENDITURES $312.6 $134.4 $255.5 $400.6 $297.6 ($103.0) -25.7% NET INCOME (LOSS) $280.8 $510.4 $106.2 $298.5 $425.8 $ % TRANSFERS TO (FROM) Debt Service $80.0 $330.0 $80.0 $80.0 $330.0 $ % Intra Fund Transfers $0.0 $0.0 $0.0 ($13.9) ($13.9) $ % Transfer To Fund Capital Projects $108.2 $285.4 $0.0 $360.7 $100.0 ($260.7) -72.3% Transfer To Reserve $92.6 $0.0 $0.0 $0.0 $0.0 $ % TOTAL TRANSFERS $280.8 $615.4 $80.0 $426.8 $416.1 ($10.7) -2.5% TOTAL EXPENDITURES AND TRANSFERS $593.4 $749.8 $335.5 $827.4 $713.7 ($113.7) -13.7% REVENUE OVER (UNDER) EXPENDITURES AND TRANSFERS $0.0 ($105.0) $26.2 ($128.3) $9.7 $ % ENDING FUND BALANCE $0.0 $791.0 $906.7 $662.7 $672.4 $ % FY 2016 Current Funds Budget H-50 June 26, 2015

185 Auxiliaries STUDENT CENTER FY 2016 Proposed Budget Revenue and Expenditure Trends Total Revenue (in Thousands of Dollars) $800 $700 $600 $500 $400 $300 $200 $100 $0 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Budget Actual/Forecast Revenues are projected to increase due to rental fees of additional rooms now available after construction is complete and due to an increase in commissions from the dining service partner for the food court. FY 2016 Current Funds Budget H-51 June 26, 2015

186 Auxiliaries STUDENT CENTER FY 2016 Proposed Budget Revenue and Expenditure Trends Total Expenditures (in Thousands of Dollars) $900 $800 $700 $600 $500 $400 $300 $200 $100 $0 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Budget Actual/Forecast Salary expense and FP&M charges were lower in FY 2015 due to the building renovation. These expenses are higher in FY 2016 due to the completion of the renovation and increased housekeeping and student staffing for the renovated student center. FY 2016 Current Funds Budget H-52 June 26, 2015

187 FY 2016 Proposed Budget Auxiliaries HOUSING AND RESIDENTIAL LIFE Overview Housing and Residential Life at Wayne State provides a dynamic, student-centered residential learning environment that promotes student academic and interpersonal success. Supported by safe, comfortable and convenient residence hall, apartment and dining environments, residents grow in self-awareness and cross-cultural understanding as they practice social and group development as members of a diverse group of Wayne State learners. Our key values: Student learning and success Celebration of diversity Safe, comfortable and convenient housing and dining environments Professional, consistent resident services Efficient, committed and courteous staff Assessment and evaluation Key Accomplishments Chatsworth life safety project (fire alarm, sprinklers, make-up air circulation, new internet and cable pathways) to be completed in August Developed new opportunities for housing students to participate in leadership opportunities including attending housing association meetings and leadership conferences. Completion of Lightning Protection Project at University Towers Apartments. Combined director of residence life and director of housing operations' positions into director of housing and residential life. Challenges in FY 2016 Assumes level funding of $1.4 million in general fund subsidy. Assumes occupancy at fall census to be 98% apartments and 90% residence halls. Implements a 5.18% increase in room/board rate for freshmen; returning resident and apartment rate increases of % as approved by the Board of Governors on March 21, Includes a 38% increase in housing maintenance funds ($350,000) to address structural underfunding. Larger than average increase in utility costs. Strategies for FY 2016 Continue to streamline the on-line room sign-up process for returning students. Implementing facility renovations and replacements to address structural updates that are needed. FY 2016 Current Funds Budget H-53 June 26, 2015

188 FY 2016 Proposed Budget (in Thousands of Dollars) Auxiliaries HOUSING AND RESIDENTIAL LIFE FY 2014 Approved Budget FY 2014 Actual Activity FY 2015 Approved Budget FY 2015 Projected Actuals FY 2016 Proposed Budget Proposed Budget to Projected Actual Amount Percent BEGINNING FUND BALANCE ($6,606.2) ($6,453.8) ($6,196.5) ($6,385.9) ($5,996.5) $ % REVENUE Apartment Rental Income $6,379.0 $6,717.0 $6,539.2 $6,807.1 $7,058.0 $ % Residence Hall/Suite Income $8,263.8 $8,504.7 $8,590.8 $10,039.7 $9,631.2 ($408.5) -4.1% Meal Plan Income $4,390.2 $4,678.6 $4,673.0 $6,402.0 $6,146.3 ($255.7) -4.0% Retail Income $463.5 $482.6 $410.5 $456.4 $503.5 $ % Conference Service Income $375.0 $424.6 $375.0 $582.5 $362.6 ($219.9) -37.8% Other Income $508.3 $513.1 $458.8 $556.2 $531.9 ($24.3) -4.4% TOTAL REVENUE $20,379.8 $21,320.6 $21,047.3 $24,843.9 $24,233.5 ($610.4) -2.5% EXPENDITURES Salaries and Wages $2,672.8 $2,390.8 $2,620.7 $2,524.9 $2,599.9 $ % Fringe Benefits $612.0 $584.2 $642.0 $622.0 $612.7 ($9.3) -1.5% Subtotal Compensation $3,284.8 $2,975.0 $3,262.7 $3,146.9 $3,212.6 $ % Facilities Maintenance $1,248.6 $901.6 $1,248.6 $1,000.0 $1,080.0 $ % Utilities $2,119.3 $2,173.6 $2,456.9 $2,228.0 $2,287.7 $ % Meal Plan Expense $3,049.2 $3,590.4 $3,110.5 $4,915.4 $4,595.3 ($320.1) -6.5% Other Expenses $1,775.2 $2,471.4 $2,155.7 $2,196.2 $2,414.2 $ % Bad Debt $420.0 $653.6 $520.0 $670.0 $495.0 ($175.0) -26.1% General Fund Support ($1,400.0) ($1,400.0) ($1,400.0) ($1,400.0) ($1,270.0) $ % Subtotal Operating Expenses $7,212.3 $8,390.6 $8,091.7 $9,609.6 $9,602.2 ($137.4) -1.4% TOTAL EXPENDITURES $10,497.1 $11,365.6 $11,354.4 $12,756.5 $12,814.8 ($71.7) -0.6% NET INCOME (LOSS) $9,882.7 $9,955.0 $9,692.9 $12,087.4 $11,418.7 ($668.7) -5.5% TRANSFERS TO (FROM) Debt Service $8,028.2 $8,028.2 $8,028.2 $8,028.2 $8,211.4 $ % Intra Fund Transfers $0.0 $168.5 $0.0 $19.8 $19.8 $ % Transfer To Fund Capital Projects $1,754.6 $620.4 $1,400.0 $1,600.0 $1,800.0 $ % Transfer To Reserve $0.0 $1,070.0 $0.0 $2,050.0 $1,134.4 ($915.6) -44.7% TOTAL TRANSFERS $9,782.8 $9,887.1 $9,428.2 $11,698.0 $11,165.6 ($532.4) -4.6% TOTAL EXPENDITURES AND TRANSFERS $20,279.9 $21,252.7 $20,782.6 $24,454.5 $23,980.4 ($474.1) -1.9% REVENUE OVER (UNDER) EXPENDITURES AND TRANSFERS $99.9 $67.9 $264.7 $389.4 $253.1 ($136.3) -35.0% ENDING FUND BALANCE ($6,506.3) ($6,385.9) ($5,931.8) ($5,996.5) ($5,743.4) $ % FY 2016 Current Funds Budget H-54 June 26, 2015

189 FY 2016 Proposed Budget Revenue and Expenditure Trends Total Revenues (in Thousands of Dollars) Auxiliaries HOUSING AND RESIDENTIAL LIFE $30,000 $25,000 $20,000 $15,000 $10,000 $5,000 $0 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Budget Actual/Forecast Revenue Assumes a 3.3% increase in typical room and board rates for freshmen with projected occupancy of 91% for residence halls and 98% for apartments. Assumes a increase in WSU Dining Services funding for facilities use. Summer conference service revenue is anticipated to be less than summer 2015 balanced by a projected increase in summer interns to over 300 students. FY 2016 Current Funds Budget H-55 June 26, 2015

190 FY 2016 Proposed Budget Revenue and Expenditure Trends Total Expenditures (in Thousands of Dollars) Auxiliaries HOUSING AND RESIDENTIAL LIFE $30,000 $25,000 $20,000 $15,000 $10,000 $5,000 $0 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Budget Actual/Forecast The FY 2016 increase in other expenses includes new consulting services for development of a new residential facility. The standardized consolidated collections process established with Student Accounts Receivable in FY 2015 will continue to reduce outstanding resident debt in FY FY 2015 was the second year of a two-year payment to reconcile past debt between Banner and prior housing system. FY 2016 Current Funds Budget H-56 June 26, 2015

191 Wayne State Housing & Residential Life Room Rates (per person) Annual Fall Winter Ghafari & Atchison Halls Single Occupancy rooms with private bath $7,250 $3,625 $3,625 Double Occupancy rooms with private bath $5,534 $2,767 $2,767 Triple Occupancy rooms with private bath $4,672 $2,336 $2,336 The Towers Residential Suites Suite Types Double Occupancy room with shared bath A $5,760 $2,880 $2,880 Single Occupancy room with private bath E and G $7,720 $3,860 $3,860 Double Occupancy room within a suite B and C $6,410 $3,205 $3,205 Single Occupancy room within a regular suite C, D and F $6,600 $3,300 $3,300 Deroy Furnished Apartments (sophomores/juniors/seniors only) Efficiency apartment single $8,270 $4,135 $4,135 One bedroom apartment double $6,580 $3,290 $3,290 Two bedroom apartment single per room $7,888 $3,944 $3, Apartment Rates (per unit) (minimum junior standing or 21 years of age) Monthly Deroy Apartments Efficiency unfurnished $802 One Bedroom unfurnished $880 Two Bedroom unfurnished $1,020 Chatsworth Apartments Efficiency unfurnished $756 One Bedroom unfurnished $880 Two Bedroom unfurnished $1,120 University Towers One Bedroom unfurnished $1,070 Two Bedroom unfurnished $1,204 Three Bedroom unfurnished $1, Meal Plans (per person) Annual Fall 2015 Winter 2016 Unlimited Plans (freshmen, upperclass residents, non-residence hall students/faculty/staff) Warrior Pass 50 (Unlimited + $50/sem) $3,520 $1,760 $1,760 Warrior Pass 250 (Unlimited + $250/sem) $3,920 $1,960 $1,960 Warrior Pass 400 (Unlimited + $400/sem) $4,160 $2,080 $2,080 Weekly Plans (upperclass residents, non-residence hall students/faculty/staff) Weekly (Twelve Swipes/wk + $350/sem) $3,450 $1,725 $1,725 Weekly 5 + $150 (Five Swipes/wk + $150/sem) $1,590 $795 $795 Block Plans (non-residence hall students/faculty/staff) Block 15 (15 Swipes/sem) $105 $105 Block 30 (30 Swipes/sem) $200 $200 Block 45 (45 Swipes/sem) $295 $295 Approved FY 2016 Current Funds Budget H-57 June 26, 2015