Operating & Capital Budgets

Transcription

1 SIU Carbondale & School of Medicine SIU Edwardsville Office of the President University Wide Services Fiscal Year 2015 Operating & Capital Budgets Budget & Planning Schedules July 1, June 30, 2015

2 FY2015 OPERATING AND CAPITAL BUDGETS TABLE OF CONTENTS Overview FY15 Change in the General Operating Budget 1 FY15 Spending Priorities 2 Table A Budget by Line Item By Line Item and Major Fund Groups Southern Illinois University 4 Southern Illinois University Carbondale 5 Southern Illinois University School of Medicine 6 Southern Illinois University Edwardsville 7 Southern Illinois University Administration 8 Southern Illinois University-University Wide Services 9 Trend Data for FY13 Actual, FY14 Estimated, and FY15 Budget Southern Illinois University 10 Southern Illinois University Carbondale 11 Southern Illinois University School of Medicine 12 Southern Illinois University Edwardsville 13 Southern Illinois University Administration 14 Southern Illinois University-University Wide Services 15 Table B Revenue by Source FY 2015 Appropriated Revenue by Line Items 17 FY 2015 Income Fund Revenue & Enrollment Projections 18 FY 2015 Tuition & Fee Waivers Budget 19 FY 2015 Grants and Contracts Revenue Restricted Funds 20 FY 2015 Indirect Cost Recovery Revenue Unrestricted Funds 21 FY 2015 Revenue Bond Operations Revenue 22 FY 2015 Self-Supporting Activities Revenue 23 FY 2015 Service Departments Revenue 24 Table C Expenditures by Function Southern Illinois University 26 Southern Illinois University Carbondale 27 Southern Illinois University School of Medicine 28 Southern Illinois University Edwardsville 29 Southern Illinois University Administration 30 Southern Illinois University University Wide Services 31

3 FY2015 OPERATING AND CAPITAL BUDGETS TABLE OF CONTENTS, CONTINUED Table D Budget by Decision Center Southern Illinois University Carbondale 33 Southern Illinois University School of Medicine 37 Southern Illinois University Edwardsville 40 Southern Illinois University Administration 42 Southern Illinois University University Wide Services 43 Table E Contingency Plans Southern Illinois University Carbondale 44 Southern Illinois University School of Medicine 45 Southern Illinois University Edwardsville 46 Southern Illinois University Administration 47 Table F Capital Budget Southern Illinois University Capital Budget 49 Capital Definitions 50 Long Term Goals for Southern Illinois University Carbondale 51 Southern Illinois University School of Medicine 53 Southern Illinois University Edwardsville 54 Table G New Buildings Southern Illinois University Carbondale 55 Southern Illinois University School of Medicine 56 Southern Illinois University Edwardsville 57 Table H Asset Maintenance of Existing Buildings Southern Illinois University Carbondale 58 Southern Illinois University School of Medicine 61 Southern Illinois University Edwardsville 63 Table I Capital Reserves Southern Illinois University FY 2015 Capital Reserves 66

4 SOUTHERN ILLINOIS UNIVERSITY FY15 CHANGE IN THE GENERAL OPERATING* BUDGET SIUC SOM SIUE Projected Revenue Changes: Projected Revenue Changes: Projected Revenue Changes: Decrease in Tuition Revenue $ (3,091,400) Decrease in Tuition Revenue $ 300,000 Decrease in Tuition Revenue $ (2,516,680) Decrease in General Fund Revenue (284,100) Decrease in General Fund Revenue (70,000) Decrease in General Fund Revenue (113,200) Performance Funding Adjustment Performance Funding Adjustment Performance Funding Adjustment to Appropriations (68,300) to Appropriations (30,000) to Appropriations (19,500) Special Appropriation for Fire Protection 311,000 Move Nursing Program Fees to Income Fund 1,030,000 Increase in Course Specific Fees 98,700 Total $ (3,443,800) Total $ 200,000 Total $ (1,209,680) Changes in Commitments: Changes in Commitments: Changes in Commitments: Salary Pool Commitments $ 3,155,000 FY15 Salary Increases $ 600,000 FY15 Salary Inc. for Negotiated Employees** $ 200,000 FY15 Faculty Promotions 100,000 Medicare Costs 65,200 Other New Recurring Commitments 1,149,832 Other New Commitments 400,000 Utilities and Other Operations & Maintenance Costs for New Buildings 1,468,860 Program Initiatives as Endorsed by Chancellor and UPBC 165,000 Special Appropriation for Fire Protection 311,000 Move Nursing Program Fees to Income Fund 1,030,000 Increase in Course Specific Fees 98,700 Total $ 4,304,832 Total $ 1,100,000 Total $ 3,338,760 Projected Budget Deficit $ (7,748,632) Projected Budget Deficit $ (900,000) Projected Budget Deficit $ (4,548,440) Required Adjustments: Required Adjustments: Required Adjustments: Increase in University Service Expenses 977,578 Campus Budget Reallocation 6,771,054 Campus Budget Reallocation 900,000 Campus Budget Reallocation 4,548,440 Total $ 0 Total $ 0 Total $ 0 * includes Income Funds and State Appropriations ** Estimates include a reserve for negotiated employees whose increases are determined through collective bargaining. These estimates are used for purposes only; however, actual salary increases could be higher or lower basedbudgeting on collective bargaining results. Note: some bargaining units have agreed to receive whatever salary increase is given to non-represented employees in FY15. 1

5 SOUTHERN ILLINOIS UNIVERSITY FY 2015 SPENDING PRIORITIES Carbondale: Increase commitment to the salary pool $ 3,155,000 Enhance research and scholarly creative activities $ 700,000 Increase permanent funding for University Honors $ 100,000 Continue capital projects to enhance the learning environment, including classroom and laboratory upgrades (from COPS proceeds) $10,620,979 School of Medicine: Increase commitment to the salary pool $ 1,687,000 Enhance Clinical/Academic Program Support $ 5,166,000 Expand Community Health & Population Science $ 1,730,000 Continue Capital Improvements & Information Technology Infrastructure Upgrades $ 8,320,000 Edwardsville: Operation and Maintenance: New Buildings $ 1,468,860 Negotiated Mandatory Salary Increases $ 200,000 Program Initiatives as Endorsed by Chancellor and UPBC $ 165,000 Increase in Course Specific Fees for Instructional Supplemental Materials $ 98,700 Medicare Costs $ 65,200 2

6 Southern Illinois University FY 2015 Expenditure Budget by Major Budget Unit SIUC 49% SIUE 30% SOM 20% UWS 0.4% Admin 0.2% Total = $895,822,901 3

7 Table A SOUTHERN ILLINOIS UNIVERSITY FY 2015 OPERATING BUDGET BY LINE ITEMS AND MAJOR FUND GROUPS Appropriated Income Grants and Indirect Cost Revenue Bond Self-Supporting All Funds Service (3) Funds (4) Funds Contracts (2) Recovery Operations Activities 2015 Totals Departments Beginning Cash Balance (1) $0 $856,100 $0 $24,748,555 $26,091,681 $63,144,604 $114,840,940 $12,198,153 Revenue General Revenue (Tax Dollars) $205,739,800 $0 $0 $0 $0 $0 $205,739,800 $0 Tuition / Student Fees 0 201,947, ,119,790 47,431, ,498,880 0 Interest Income 0 760,900 73, , , ,551 2,185,382 46,950 Sales & Services / Other Income 0 2,553, ,935,400 16,002, ,037, ,268, ,798, ,551,398 Total Revenue $205,739,800 $205,262,150 $129,008,900 $16,173,855 $168,367,117 $160,670,418 $885,222,240 $186,598,348 Expenditures Personal Services $185,519,600 $124,382,395 $35,781,949 $4,681,965 $61,340,714 $77,946,110 $489,652,733 $52,270,237 Travel 36,600 2,721,487 1,572, , ,343 3,551,047 8,863, ,771 Equipment 1,006,200 8,719,235 1,462,192 1,281,300 1,705,279 3,475,806 17,650,012 5,126,329 Commodities 902,800 7,669,704 4,014, ,400 8,532,456 7,262,856 28,872,365 13,518,923 Contractual Services 8,164,800 39,489,849 22,400,379 6,755,903 48,600,970 58,671, ,083,174 61,574,357 Group Insurance 3,060,000 1,709, ,900 1,325, ,346 6,810,426 3,120,638 Operation of Automotive Equip 575, , ,306 78, , ,627 2,486,113 2,818,640 Telecommunication 1,307, , ,057 69,911 1,563,746 1,085,775 5,045,176 4,373,946 Social Security/Medicare 2,309,400 2,544, ,109 60, , ,267 6,408, ,900 Permanent Improvements 0 848, , ,546,381 6,128,948 37,625,000 Other Expenses 2,858, ,000 13,650, ,272 8,896,082 4,482,141 31,012,685 3,563,881 Awards & Grants 0 15,431,911 48,550,548 8,000 8,650 5,885,993 69,885,102 25,500 Transfers to Debt Service & Reserves ,488, ,000 38,924,212 1,087,100 Total Expenditures & Transfers $205,739,800 $205,262,150 $129,008,900 $15,141,605 $171,437,824 $169,232,622 $895,822,901 $186,190,222 Planned Operating Results (+/-) ,032,250 (3,070,707) (8,562,204) (10,600,661) 408,126 Estimated Ending Cash Balance $0 $856,100 $0 $25,780,805 $23,020,974 $54,582,400 $104,240,279 $12,606,279 4 Notes: (1) Carryover cash balances are used for ongoing operational costs of support units and expenditures are restricted in accordance with bond covenants, Legislative Audit Commission guidelines and Illinois Statute. (2) Grants and Contracts - Revenues received from external sources match expenditures over the life of the grant, therefore the cash balance is reflected as zero. (3) Service Departments act as " flow through" accounts for services provided to University departments. In order to avoid double-counting of financial transactions, revenue and expenditures are not added to the University totals. (4) Direct payments by the State of Illinois for staff benefits on behalf of the University total about $281 million per year. (5) Payments due to the SIU System from the State for FY14 of $40,420,305 as of 7/31/14.

8 Table A-1 SOUTHERN ILLINOIS UNIVERSITY CARBONDALE FY 2015 OPERATING BUDGET BY LINE ITEMS AND MAJOR FUND GROUPS Appropriated Income Grants and Indirect Cost Revenue Bond Self-Supporting All Funds Service (3) Funds Funds Contracts (2) Recovery Operations Activities 2015 Totals Departments Beginning Cash Balance (1) $0 $0 $0 $4,485,600 $16,015,700 $21,223,400 $41,724,700 $8,551,700 Revenue General Revenue (Tax Dollars) $103,948,900 $0 $0 $0 $0 $0 $103,948,900 $0 Tuition / Student Fees 0 103,685, ,757,350 27,002, ,445,700 0 Interest Income 0 541,400 73,500 24, , ,150 1,246,550 46,950 Sales & Services / Other Income ,732,500 4,600,000 48,723,100 38,155, ,210, ,353,750 Total Revenue $103,948,900 $104,227,000 $78,806,000 $4,624,000 $73,638,950 $65,607,000 $430,851,850 $132,400,700 Expenditures Personal Services $94,915,400 $59,336,200 $21,285,600 $1,813,700 $21,265,800 $20,272,000 $218,888,700 $37,676,300 Travel 0 1,556,000 1,287, ,400 80,700 2,623,500 5,844, ,550 Equipment 990,200 4,655, , , ,700 1,263,600 8,500,700 4,091,800 Commodities 776,700 4,142,000 1,843, ,500 6,177,900 3,576,800 16,709,300 11,608,400 Contractual Services 2,669,600 23,750,000 12,525,100 1,741,100 25,835,150 38,441, ,962,900 32,817,550 Group Insurance 2,076, , , , ,800 2,917,900 3,093,800 Operation of Automotive Equip 453, , ,900 36,900 71, ,350 1,543,200 2,022,700 Telecommunication 654, ,000 9,900 45, , ,350 1,485,750 1,475,350 Social Security/Medicare 1,318, , , ,400 2,371, ,400 Permanent Improvement 0 45, , ,100 37,000,000 Other Expenses 95, ,000 8,380, , ,950 (550,500) 8,860,750 1,036,700 Awards & Grants 0 9,360,000 32,126, ,650 4,408,500 45,903, Transfers to Debt Service & Reserves ,339, ,000 21,601, ,100 Total Expenditures & Transfers $103,948,900 $104,227,000 $78,806,000 $4,624,000 $76,636,750 $71,475,750 $439,718,400 $132,433,150 Planned Operating Results (+/-) (2,997,800) (5,868,750) (8,866,550) (32,450) Estimated Ending Cash Balance $0 $0 $0 $4,485,600 $13,017,900 $15,354,650 $32,858,150 $8,519,250 Notes: (1) Carryover cash balances are used for ongoing operational costs of support units and expenditures are restricted in accordance with bond covenants, Legislative Audit Commission guidelines and Illinois Statute. (2) Grants and Contracts - Revenues received from external sources match expenditures over the life of the grant; therefore, the cash balance is reflected as zero. (3) Service Departments act as " flow through" accounts for services provided to University departments. In order to avoid double-counting of financial transactions, revenue and expenditures are not added to the University totals. 5

9 Table A-2 SOUTHERN ILLINOIS UNIVERSITY SCHOOL OF MEDICINE FY 2015 OPERATING BUDGET BY LINE ITEMS AND MAJOR FUND GROUPS Appropriated Income Grants and Indirect Cost Revenue Bond Self-Supporting All Funds Service (3) Funds Funds Contracts (2) Recovery Operations Activities 2015 Totals Departments Beginning Cash Balance (1) $0 $856,100 $0 $19,831,900 $2,614,100 $10,526,100 $33,828,200 $1,389,900 Revenue General Revenue (Tax Dollars) $38,248,100 $0 $0 $0 $0 $0 $38,248,100 $0 Tuition / Student Fees 0 11,649, ,649,100 0 Interest Income 0 19, ,900 6,000 41, ,500 0 Sales & Services / Other Income 0 41,900 13,500,000 8,527,700 49,336,500 56,322, ,729,000 22,024,400 Total Revenue $38,248,100 $11,710,500 $13,500,000 $8,674,600 $49,342,500 $56,364,000 $177,839,700 $22,024,400 Expenditures Personal Services $33,432,900 $6,562,100 $4,622,000 $2,121,100 $28,801,600 $45,433,400 $120,973,100 $3,112,100 Travel 0 193, , ,700 70, , ,700 17,600 Equipment 0 679, ,200 1,054, , ,500 3,027, ,700 Commodities 0 820,700 1,546, ,300 1,543,000 1,021,000 5,146, ,400 Contractual Services 2,329,700 2,281,400 5,472,200 3,776,900 14,714,700 10,748,400 39,323,300 15,882,600 Group Insurance 450, , , ,000 1,769,900 0 Operation of Automotive Equip 8,900 1,100 9,000 38, ,300 67,700 28,000 Telecommunication 320,600 65,100 10,400 19, , ,600 1,064, ,100 Social Security/Medicare 506,000 7, , , ,000 1,593,700 0 Permanent Improvement Other Expenses 1,200, ,599, , ,000 3,336, ,500 Awards & Grants 0 896, ,300 0 Transfers to Debt Service & Reserves ,996, ,996, ,000 Total Expenditures & Transfers $38,248,100 $11,710,500 $13,500,000 $7,872,300 $49,338,500 $59,474,600 $180,144,000 $21,515,000 Planned Operating Results (+/-) ,300 4,000 (3,110,600) (2,304,300) 509,400 Estimated Ending Cash Balance $0 $856,100 $0 $20,634,200 $2,618,100 $7,415,500 $31,523,900 $1,899,300 Notes: (1) Carryover cash balances are used for ongoing operational costs of support units and expenditures are restricted in accordance with bond covenants, Legislative Audit Commission guidelines and Illinois Statute. (2) Grants and Contracts - Revenues received from external sources match expenditures over the life of the grant; therefore, the cash balance is reflected as zero. (3) Service Departments act as " flow through" accounts for services provided to University departments. In order to avoid double-counting of financial transactions, revenue and expenditures are not added to the University totals. 6

10 Table A-3 SOUTHERN ILLINOIS UNIVERSITY EDWARDSVILLE FY 2015 OPERATING BUDGET BY LINE ITEMS AND MAJOR FUND GROUPS Appropriated Income Grants and Indirect Cost Revenue Bond Self-Supporting All Funds Service (3) Funds Funds Contracts (2) Recovery Operations Activities 2015 Totals Departments Beginning Cash Balance (1) $0 $0 $0 $129,219 $7,461,881 $30,499,127 $38,090,227 $2,256,553 Revenue General Revenue (Tax Dollars) $59,872,000 $0 $0 $0 $0 $0 $59,872,000 $0 Tuition / Student Fees 0 86,613, ,362,440 20,428, ,404,080 0 Interest Income 0 200, , , ,089 0 Sales & Services / Other Income 0 2,511,400 36,702,900 2,805,255 36,978,196 16,423,538 95,421,289 31,261,696 Total Revenue $59,872,000 $89,324,650 $36,702,900 $2,805,255 $45,385,667 $37,108,986 $271,199,458 $31,261,696 Expenditures Personal Services $53,874,000 $58,484,095 $9,874,349 $747,165 $11,273,314 $11,461,183 $145,714,106 $10,660,294 Travel 0 972, , ,304 65, ,647 2,017, ,454 Equipment 0 3,384, ,192 98, ,579 1,605,906 6,088, ,683 Commodities 100,000 2,707, ,949 81, ,556 2,658,256 6,982,365 1,211,523 Contractual Services 3,000,000 13,458,449 4,403,079 1,173,903 8,051,120 8,880,740 38,967,291 12,806,957 Group Insurance 500,000 1,300, , ,529 2,081,609 24,692 Operation of Automotive Equip 100, ,734 73,406 2,950 81, , , ,940 Telecommunication 300, ,287 91,757 2, , ,825 2,453,926 2,196,796 Social Security/Medicare 435,000 1,802, , ,696 43,867 2,392,911 22,500 Permanent Improvement 0 803, , ,462,381 5,999, ,000 Other Expenses 1,563, ,670, ,472 8,507,132 4,766,641 18,665,535 2,189,681 Awards & Grants 0 5,175,611 16,424,548 8, ,477,493 23,085,652 25,000 Transfers to Debt Service & Reserves ,152, ,000 15,326,462 0 Total Expenditures & Transfers $59,872,000 $89,324,650 $36,702,900 $2,575,305 $45,462,574 $36,699,520 $270,636,949 $31,330,520 Planned Operating Results (+/-) ,950 (76,907) * 409, ,509 (68,824) Estimated Ending Cash Balance $0 $0 $0 $359,169 $7,384,974 $30,908,593 $38,652,736 $2,187,729 Notes: (1) Carryover cash balances are used for ongoing operational costs of support units and expenditures are restricted in accordance with bond covenants, Legislative Audit Commission guidelines and Illinois Statute. (2) Grants and Contracts - Revenues received from external sources match expenditures over the life of the grant; therefore, the cash balance is reflected as zero. (3) Service Departments act as " flow through" accounts for services provided to University departments. In order to avoid double-counting of financial transactions, revenue and expenditures are not added to the University totals. * The negative Planned Operating Result for Revenue Bond Operations includes $1,585,000 in Board approved non-mandatory transfers to RRR in order to maintain operating cash levels between 8-10%. 7

11 Table A-4 SOUTHERN ILLINOIS UNIVERSITY ADMINISTRATION FY 2015 OPERATING BUDGET BY LINE ITEMS AND MAJOR FUND GROUPS Appropriated Income Grants and Indirect Cost Revenue Bond Self-Supporting All Funds Service (3) Funds Funds Contracts (2) Recovery Operations Activities 2015 Totals Departments Beginning Cash Balance (1) $0 $0 $0 $301,836 $0 $40,352 $342,188 $0 Revenue General Revenue (Tax Dollars) $2,010,300 $0 $0 $0 $0 $0 $2,010,300 $0 Tuition / Student Fees Interest Income Sales & Services / Other Income , , ,000 0 Total Revenue $2,010,300 $0 $0 $70,000 $0 $40,000 $2,120,300 $0 Expenditures Personal Services $1,757,500 $0 $0 $0 $0 $27,320 $1,784,820 $0 Travel 25, , ,000 0 Equipment 10, , ,000 0 Commodities 19, , ,000 21,000 0 Contractual Services 121, , , ,400 0 Group Insurance 24, ,500 0 Operation of Automotive Equip 11, ,000 0 Telecommunication 18, , ,500 0 Social Security/Medicare 23, ,400 0 Permanent Improvement Other Expenses Awards & Grants Transfers to Debt Service & Reserves Total Expenditures & Transfers $2,010,300 $0 $0 $70,000 $0 $32,320 $2,112,620 $0 Planned Operating Results (+/-) ,680 7,680 0 Estimated Ending Cash Balance $0 $0 $0 $301,836 $0 $48,032 $349,868 $0 Notes: (1) Carryover cash balances are used for ongoing operational costs of support units and expenditures are restricted in accordance with bond covenants, Legislative Audit Commission guidelines and Illinois Statute. (2) Grants and Contracts - Revenues received from external sources match expenditures over the life of the grant; therefore, the cash balance is reflected as zero. (3) Service Departments act as " flow through" accounts for services provided to University departments. In order to avoid double-counting of financial transactions, revenue and expenditures are not added to the University totals. 8

12 SOUTHERN ILLINOIS UNIVERSITY - UNIVERSITY WIDE SERVICES FY 2015 OPERATING BUDGET BY LINE ITEMS AND MAJOR FUND GROUPS Table A-5 Appropriated Income Grants and Indirect Cost Revenue Bond Self-Supporting All Funds Service (3) Funds Funds Contracts (2) Recovery Operations Activities 2015 Totals Departments Beginning Cash Balance (1) $0 $0 $0 $0 $0 $855,625 $855,625 $0 Revenue General Revenue (Tax Dollars) $1,660,500 $0 $0 $0 $0 $0 $1,660,500 $0 Tuition / Student Fees Interest Income , ,243 0 Sales & Services / Other Income ,327,189 1,327, ,552 Total Revenue $1,660,500 $0 $0 $0 $0 $1,550,432 $3,210,932 $911,552 Expenditures Personal Services $1,539,800 $0 $0 $0 $0 $752,207 $2,292,007 $821,543 Travel 11, ,500 27,100 7,167 Equipment 6, ,800 22,800 2,146 Commodities 7, ,800 12,900 1,600 Contractual Services 44, , ,283 67,250 Group Insurance 9, ,017 16,517 2,146 Operation of Automotive Equip 1, ,725 8,000 Telecommunication 13, ,000 19,900 1,700 Social Security/Medicare 26, ,700 0 Permanent Improvement Other Expenses , ,000 0 Awards & Grants Transfers to Debt Service & Reserves Total Expenditures & Transfers $1,660,500 $0 $0 $0 $0 $1,550,432 $3,210,932 $911,552 Planned Operating Results (+/-) Estimated Ending Cash Balance $0 $0 $0 $0 $0 $855,625 $855,625 $0 9 Notes: (1) Carryover cash balances are used for ongoing operational costs of support units and expenditures are restricted in accordance with bond covenants, Legislative Audit Commission guidelines and Illinois Statute. (2) Grants and Contracts - Revenues received from external sources match expenditures over the life of the grant; therefore, the cash balance is reflected as zero. (3) Service Departments act as " flow through" accounts for services provided to University departments. In order to avoid double-counting of financial transactions, revenue and expenditures are not added to the University totals.

13 Table A1 SOUTHERN ILLINOIS UNIVERSITY FY 2015 OPERATING BUDGET TREND DATA: FY13 ACTUAL, FY14 ESTIMATED, AND FY15 BUDGET FY13 FY14 % Change FY15 % Change Actual Estimated FY13 to FY14 Budget FY14 to FY15 Beginning Cash Balance (1) $114,779,016 $112,663,442-2% $114,840,940 2% Revenue General Revenue (Tax Dollars) $205,961,790 $205,704,588 0% $205,739,800 0% Tuition / Student Fees 268,007, ,840,915 7% 282,498,880-2% Interest Income 2,588,969 2,139,835-17% 2,185,382 2% Sales & Services / Other Income 388,397, ,965,100 2% 394,798,178-1% Total Revenue $864,955,712 $893,650,438 3% $885,222,240-1% 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% All Other All Other All Other Tuition & Student Fees % of Revenues Tuition & Student Fees Tuition & Student Fees General Revenue General Revenue General Revenue FY13 FY14 FY15 Expenditures Instruction $234,703,486 $249,108,342 6% $241,597,025-3% Research 53,512,678 52,318,606-2% 50,308,794-4% Public Service 53,282,360 53,419,672 0% 56,678,630 6% Academic Support 141,903, ,677,995 2% 152,319,954 5% Student Support 59,604,319 64,570,796 8% 59,024,729-9% Institutional Support 59,369,852 59,031,219-1% 55,545,534-6% Operation & Maintenance of Plant 88,528,617 76,271,544-14% 74,650,789-2% Independent Operations 113,985, ,096,992 10% 137,202,920 10% Scholarships and Fellowships 62,181,412 66,977,774 8% 68,494,526 2% Total Expenditures & Transfers $867,071,286 $891,472,940 3% $895,822,901 0% Planned Operating Results (+/-) (2,115,574) 2,177,498 (10,600,661) 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% All Other All Other All Other Primary (Inst/Res/ Pub) % of Expenditures Primary (Inst/Res/ Pub) Primary (Inst/Res/ Pub) FY13 FY14 FY15 Estimated Ending Cash Balance $112,663,442 $114,840,940 2% $104,240,279-9% Original GR Budget & Expenditure Budget FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15 General Revenue Funds 217, , , , , , , , , ,739.8 $ increase over prior year 5, , ,624.7 (15,663.3) (1,312.0) (13,535.7) (104.7) (121.3) % increase over prior year 3% 2% 4% -7% 0% -1% -6% 0% 0% Total Expenditures (All Funds) 663, , , , , , , , , ,822.9 $ increase over prior year 38, , , , , ,259.5 (10,017.7) 16,302.0 (1,353.3) % increase over prior year 6% 7% 6% 4% 2% 5% -1% 2% 0% Notes: (1) Carryover cash balances are used for ongoing operational costs of support units and expenditures are restricted in accordance with bond covenants, Legislative Audit Commission guidelines and Illinois Statute. (2) Payments due to the SIU System from the State for FY14 of $40,420,305 as of 7/31/14. 10

14 Table A1-1 SOUTHERN ILLINOIS UNIVERSITY CARBONDALE FY 2015 OPERATING BUDGET TREND DATA: FY13 ACTUAL, FY14 ESTIMATED, AND FY15 BUDGET FY13 FY14 % Change FY15 % Change Actual Estimated FY13 to FY14 Budget FY14 to FY15 Beginning Cash Balance (1) $43,820,240 $41,646,850-5% $41,724,700 0% Revenue General Revenue (Tax Dollars) $104,876,433 $104,383,648 0% $103,948,900 0% Tuition / Student Fees 157,317, ,516,870 2% 155,445,700-3% Interest Income 1,535,573 1,146,151-25% 1,246,550 9% Sales & Services / Other Income 153,953, ,634,852 12% 170,210,700-1% Total Revenue $417,682,939 $438,681,521 5% $430,851,850-2% 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% All Other All Other All Other Tuition & Student Fees % of Revenues Tuition & Student Fees Tuition & Student Fees General Revenue General Revenue General Revenue FY13 FY14 FY15 Expenditures Instruction $131,449,984 $139,795,330 6% $129,286,886-8% Research 28,487,140 30,025,856 5% 29,109,115-3% Public Service 27,384,598 26,552,435-3% 29,949,517 13% Academic Support 23,893,444 28,371,239 19% 26,436,791-7% Student Support 38,865,993 42,320,196 9% 36,866,008-13% Institutional Support 28,723,414 28,473,767-1% 25,336,488-11% Operation & Maintenance of Plant 39,417,386 30,129,344-24% 36,893,519 22% Independent Operations 64,608,868 74,342,727 15% 87,247,050 17% Scholarships and Fellowships 37,025,502 38,592,777 4% 38,593,026 0% Total Expenditures & Transfers $419,856,329 $438,603,671 4% $439,718,400 0% Planned Operating Results (+/-) (2,173,390) 77,850 (8,866,550) 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% All Other All Other All Other Primary (Inst/Res/ Pub) % of Expenditures Primary (Inst/Res/ Pub) Primary (Inst/Res/ Pub) FY13 FY14 FY15 Estimated Ending Cash Balance $41,646,850 $41,724,700 0% $32,858,150-21% Original GR Budget & Expenditure Budget FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15 General Revenue Funds 113, , , , , , , , , ,948.9 $ increase over prior year 1, , ,106.5 (6,965.6) (1,291.8) (7,747.8) (309.7) (282.4) % increase over prior year 2% 1% 3% -6% 0% -1% -7% 0% 0% Total Expenditures (All Funds) 356, , , , , , , , , ,718.4 $ increase over prior year 20, , , , , ,078.6 (15,566.9) (4,497.0) 6,314.5 % increase over prior year 6% 3% 6% 5% 2% 2% -3% -1% 1% Notes: (1) Carryover cash balances are used for ongoing operational costs of support units and expenditures are restricted in accordance with bond covenants, Legislative Audit Commission guidelines and Illinois Statute. 11

15 Table A1-2 SOUTHERN ILLINOIS UNIVERSITY SCHOOL OF MEDICINE FY 2015 OPERATING BUDGET TREND DATA: FY13 ACTUAL, FY14 ESTIMATED, AND FY15 BUDGET FY13 FY14 % Change FY15 % Change Actual Estimated FY13 to FY14 Budget FY14 to FY15 Beginning Cash Balance (1) $27,461,700 $25,682,800-6% $33,828,200 32% Revenue General Revenue (Tax Dollars) $38,300,700 $38,299,300 0% $38,248,100 0% Tuition / Student Fees 10,798,800 11,284,400 4% 11,649,100 3% Interest Income 422, ,300-32% 213,500-26% Sales & Services / Other Income 118,524, ,678,400 4% 127,729,000 3% Total Revenue $168,047,000 $173,551,400 3% $177,839,700 2% 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% All Other All Other All Other Tuition & Student Fees % of Revenues Tuition & Student Fees Tuition & Student Fees General Revenue General Revenue General Revenue FY13 FY14 FY15 Expenditures Instruction $22,593,200 $23,282,300 3% $25,768,400 11% Research 16,107,600 14,424,900-10% 15,124,000 5% Public Service 7,385,000 7,247,600-2% 7,578,500 5% Academic Support 101,593,200 98,741,700-3% 108,564,000 10% Student Support 1,528,700 1,538,900 1% 1,746,200 13% Institutional Support 8,899,400 8,215,300-8% 8,765,600 7% Operation & Maintenance of Plant 11,250,900 11,505,600 2% 12,104,800 5% Independent Operations 0 0 0% 0 0% Scholarships and Fellowships 467, ,700-4% 492,500 10% Total Expenditures & Transfers $169,825,900 $165,406,000-3% $180,144,000 9% Planned Operating Results (+/-) (1,778,900) 8,145,400 (2,304,300) 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% All Other All Other All Other Primary (Inst/Res/ Pub) % of Expenditures Primary (Inst/Res/ Pub) Primary (Inst/Res/ Pub) FY13 FY14 FY15 Estimated Ending Cash Balance $25,682,800 $33,828,200 32% $31,523,900-7% Original GR Budget & Expenditure Budget FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15 General Revenue Funds 37, , , , , , , , , ,248.1 $ increase over prior year 1, ,098.0 (3,452.0) 1, (1,764.6) 93.4 (99.4) % increase over prior year 5% 2% 3% -8% 3% 2% -4% 0% 0% Total Expenditures (All Funds) 106, , , , , , , , , ,144.0 $ increase over prior year 9, , , , , ,223.5 (1,817.5) 13, % increase over prior year 9% 10% 8% 5% 1% 14% -1% 8% 0% Notes: (1) Carryover cash balances are used for ongoing operational costs of support units and expenditures are restricted in accordance with bond covenants, Legislative Audit Commission guidelines and Illinois Statute. 12

16 Table A1-3 SOUTHERN ILLINOIS UNIVERSITY EDWARDSVILLE FY 2015 OPERATING BUDGET TREND DATA: FY13 ACTUAL, FY14 ESTIMATED, AND FY15 BUDGET FY13 FY14 % Change FY15 % Change Actual Estimated FY13 to FY14 Budget FY14 to FY15 Beginning Cash Balance (1) $42,699,017 $44,087,672 3% $38,090,227-14% Revenue General Revenue (Tax Dollars) $59,746,003 $59,693,700 0% $59,872,000 0% Tuition / Student Fees 99,891, ,039,645 16% 115,404,080-1% Interest Income 447, ,101 16% 502,089-4% Sales & Services / Other Income 114,246, ,574,612-12% 95,421,289-5% Total Revenue $274,332,019 $276,829,058 1% $271,199,458-2% 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% All Other Tuition & Student Fees % of Revenues All Other Tuition & Student Fees All Other Tuition & Student Fees General Revenue General Revenue General Revenue FY13 FY14 FY15 Expenditures Instruction $80,660,302 $86,030,712 7% $86,541,739 1% Research 8,917,938 7,867,850-12% 6,075,679-23% Public Service 18,512,762 19,619,637 6% 19,150,613-2% Academic Support 16,416,429 17,565,056 7% 17,319,163-1% Student Support 19,209,626 20,711,700 8% 20,412,521-1% Institutional Support 17,301,345 17,705,386 2% 16,119,894-9% Operation & Maintenance of Plant 37,860,331 34,636,600-9% 25,652,470-26% Independent Operations 49,376,621 50,754,265 3% 49,955,870-2% Scholarships and Fellowships 24,688,010 27,935,297 13% 29,409,000 5% Total Expenditures & Transfers $272,943,364 $282,826,503 4% $270,636,949-4% Planned Operating Results (+/-) 1,388,655 (5,997,445) 562, % 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% All Other All Other All Other Primary (Inst/Res/ Pub) % of Expenditures Primary (Inst/Res/ Pub) Primary (Inst/Res/ Pub) FY13 FY14 FY15 Estimated Ending Cash Balance $44,087,672 $38,090,227-14% $38,652,736 1% Original GR Budget & Expenditure Budget FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15 General Revenue Funds 62, , , , , , , , , ,872.0 $ increase over prior year , ,314.1 (3,958.8) (999.1) (725.0) (3,824.2) (52.4) % increase over prior year 1% 2% 7% -6% -2% -1% -6% 0% 0% Total Expenditures (All Funds) 194, , , , , , , , , ,636.9 $ increase over prior year 8, , , , , , , ,958.8 (8,495.1) % increase over prior year 4% 11% 6% 3% 3% 5% 3% 3% -3% Notes: (1) Carryover cash balances are used for ongoing operational costs of support units and expenditures are restricted in accordance with bond covenants, Legislative Audit Commission guidelines and Illinois Statute. 13

17 Table A1-4 SOUTHERN ILLINOIS UNIVERSITY ADMINISTRATION FY 2015 OPERATING BUDGET TREND DATA: FY13 ACTUAL, FY14 ESTIMATED, AND FY15 BUDGET FY13 FY14 % Change FY15 % Change Actual Estimated FY13 to FY14 Budget FY14 to FY15 Beginning Cash Balance (1) $267,205 $310,644 16% $342,188 10% Revenue General Revenue (Tax Dollars) $1,624,805 $1,867,713 15% $2,010,300 8% Tuition / Student Fees 0 0 0% 0 0% Interest Income 2,401 2,313-4% 0-100% Sales & Services / Other Income 110, ,000 0% 110,000 0% 100% 95% 90% 85% % of Revenues All Other All Other All Other General Revenue General Revenue General Revenue Total Revenue $1,737,206 $1,980,026 14% $2,120,300 7% 80% FY13 FY14 FY15 Expenditures Instruction $0 $0 0% $0 0% Research 0 0 0% 0 0% Public Service 0 0 0% 0 0% Academic Support 0 0 0% 0 0% Student Support 0 0 0% 0 0% Institutional Support 1,693,767 1,948,482 15% 2,112,620 8% Operation & Maintenance of Plant 0 0 0% 0 0% Independent Operations 0 0 0% 0 0% Scholarships and Fellowships 0 0 0% 0 0% *Note: The scale is truncated Total Expenditures & Transfers $1,693,767 $1,948,482 15% $2,112,620 8% Planned Operating Results (+/-) 43,439 31,544 7,680 Estimated Ending Cash Balance $310,644 $342,188 10% $349,868 2% Original GR Budget & Expenditure Budget FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15 General Revenue Funds 1, , , , , , , , , ,010.3 $ increase over prior year (97.1) (2.0) (47.2) (120.8) % increase over prior year 3% 4% 3% -5% 0% -2% -6% 9% 0% Total Expenditures (All Funds) 2, , , , , , , , , ,112.6 $ increase over prior year (123.3) (47.2) (125.0) % increase over prior year 2% 5% 3% 1% -6% -2% -6% 8% 1% Notes: (1) Carryover cash balances are used for ongoing operational costs of support units and expenditures are restricted in accordance with bond covenants, Legislative Audit Commission guidelines and Illinois Statute. 14

18 SOUTHERN ILLINOIS UNIVERSITY - UNIVERSITY WIDE SERVICES FY 2015 OPERATING BUDGET TREND DATA: FY13 ACTUAL, FY14 ESTIMATED, AND FY15 BUDGET Table A1-5 FY13 FY14 % Change FY15 % Change Actual Estimated FY13 to FY14 Budget FY14 to FY15 Beginning Cash Balance (1) $530,854 $935,476 76% $855,625-9% Revenue General Revenue (Tax Dollars) $1,413,849 $1,460,227 3% $1,660,500 14% Tuition / Student Fees 0 0 0% 0 0% Interest Income 180, ,970 0% 223,243 23% Sales & Services / Other Income 1,562, ,236-38% 1,327,189 37% Total Revenue $3,156,548 $2,608,433-17% $3,210,932 23% 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% % of Revenues All Other All Other All Other General Revenue General Revenue General Revenue FY13 FY14 FY15 Expenditures Instruction $0 $0 0% $0 0% Research 0 0 0% 0 0% Public Service 0 0 0% 0 0% Academic Support 0 0 0% 0 0% Student Support 0 0 0% 0 0% Institutional Support 2,751,926 2,688,284-2% 3,210,932 19% Operation & Maintenance of Plant 0 0 0% 0 0% Independent Operations 0 0 0% 0 0% Scholarships and Fellowships 0 0 0% 0 0% Total Expenditures & Transfers $2,751,926 $2,688,284-2% $3,210,932 19% Planned Operating Results (+/-) 404,622 (79,851) 0 Estimated Ending Cash Balance $935,476 $855,625-9% $855,625 0% Original GR Budget & Expenditure Budget FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15 General Revenue Funds 1, , , , , , , , , ,578.3 $ increase over prior year (1,189.8) (105.3) 4.9 (78.3) - - % increase over prior year 61% 16% 2% -40% -6% 0% -5% 0% 0% Total Expenditures (All Funds) 4, , , , , , , , , , $ increase over prior year (1,797.6) 43.1 (255.3) (229.5) (17.3) - % increase over prior year 5% 13% 8% -35% 1% -7% -7% -1% 0% Notes: (1) Carryover cash balances are used for ongoing operational costs of support units and expenditures are restricted in accordance with bond covenants, Legislative Audit Commission guidelines and Illinois Statute.

19 Southern Illinois University FY 2015 Revenue Budget by Fund Group Self- Supporting 18% Appropriated 23% Income Fund 23% Revenue Bond Operations 19% Grants & Contracts 15% Indirect Cost Recovery 2% Total = $885,222,240 16

20 SOUTHERN ILLINOIS UNIVERSITY FY 2015 APPROPRIATED REVENUE BY LINE ITEMS Table B1 State appropriated funds include General Revenue Funds which come from Illinois tax dollars. General Revenue funds are appropriated by lump sum but budgeted by line. SIUC SIUC SOM SIUE Admin UWS Total University Personal Services 94,915,400 33,432,900 53,874,000 1,757,500 1,539, ,519,600 Social Security 1,318, , ,000 23,400 26,700 2,309,400 Travel ,000 11,600 36,600 Equipment 990, ,000 6,000 1,006,200 Commodities 776, ,000 19,000 7, ,800 Contractual Services 2,669,600 2,329,700 3,000, ,400 44,100 8,164,800 Group Insurance 2,076, , ,000 24,500 9,500 3,060,000 Operation of Auto 453,400 8, ,000 11,000 1, ,100 Telecommunications 654, , ,000 18,500 13,900 1,307,300 Awards and Grants License Plate Scholarships 25, , ,000 Daily Egypitan 70, ,000 Simmons Cancer Institute 0 1,200, ,200,000 Fire Protection , ,000 School of Pharmacy 0 0 1,250, ,250,000 Total $ 103,948,900 $ 38,248,100 $ 59,872,000 $ 2,010,300 $ 1,660,500 $ 205,739,800 Personal Services 90% Contractual Services 4% All Other 5% Equipment 1% 17

21 SOUTHERN ILLINOIS UNIVERSITY FY 2015 INCOME FUND REVENUE & ENROLLMENT PROJECTIONS Table B2 Income Fund revenue includes tuition revenue, off-campus program revenue, interest earnings, and certain miscellaneous fee revenue. Tuition revenue is a direct result of student enrollment, student residency, credit hours, and tuition rates. Enrollment projections are made two years in advance for budget purposes. Off-campus program revenue is based on charges sufficient to cover all instructional and administrative costs of the programs. Miscellaneous income includes interest earnings, application fees, course-specific fees, graduation fees, and other fees required by Legislative Audit Commission guidelines to be deposited into the Income Fund. Fund Source Tuition $195,612,185 SIUC 100,530,600 SIUC-SOM 11,649,100 SIUE 83,432,485 Tuition - Off-Campus Programs $3,180,765 SIUC 0 SIUC-SOM 0 SIUE 3,180,765 Interest Income $760,900 SIUC 541,400 SIUC-SOM 19,500 SIUE 200,000 Miscellaneous Income $5,708,300 SIUC 3,155,000 SIUC-SOM 41,900 SIUE 2,511,400 Total Revenue $205,262,150 Carryover From Previous Fiscal Year $856,100 Tuition 95% Tuition - Off-Campus Programs 2% Fall Term 2004 (FY05) Miscellaneous Income 3% Interest Income 0% Enrollment Headcount (Estimated) Change from Previous Year Actuals 18 SIUC 104,227,000 SIUC 0 SIUC 17,678 0 SIUC-SOM 11,710,500 SIUC-SOM 856,100 SIUC-SOM SIUE 89,324,650 SIUE 0 SIUE 14, Total University 32,

22 Table B2-a SOUTHERN ILLINOIS UNIVERSITY FY 2015 TUITION & FEE WAIVERS BUDGET The University recognizes that waivers represent an institutional resource that should be included in the University's budget plan, which outlines the allocation of all institutional resources. A waiver represents an agreement between the University and the student to reduce or eliminate the tuition and/or fees that normally would be charged to the student. Waivers granted by State statute are also included. Waivers budget is not reflected in University budget totals. Undergraduate $ 26,328,969 SIUC 20,829,800 SIUE 5,499,169 Graduate $ 35,116,064 SIUC 28,780,100 SIUE 6,335,964 Graduate 56% Professional $ 985,245 Dentistry 150,439 Law 232,400 Pharmacy 169,906 Medicine 432,500 TOTAL $ 62,430,278 SIUC 49,842,300 SIUC-SOM 432,500 SIUE 12,155,478 Undergraduate 42% Professional 2% 19

23 SOUTHERN ILLINOIS UNIVERSITY FY 2015 GRANTS AND CONTRACTS REVENUE - RESTRICTED FUNDS Table B3 Grants and contracts include funds received from governmental entities and private foundations and corporations for the support of various research projects, special instructional programs, public service activities, student financial aid, and other programs. The specific use of these funds is restricted by contractual agreement with the sponsoring agency. Generally, revenues will equal expenditures over the life of the grant or contract. Federal Grants & Contracts $ 78,780,913 SIUC 38,680,000 SIUC-SOM 7,547,200 SIUE 32,553,713 State Grants & Contracts $ 23,154,918 SIUC 19,250,000 SIUC-SOM 2,023,200 SIUE 1,881,718 Federal Grants & Contracts 61% Private Grants & Contracts $ 20,571,318 SIUC 14,760,000 SIUC-SOM 3,929,600 SIUE 1,881,718 State Grants & Contracts 18% Local & Other Grants & Contracts $ 6,501,751 SIUC 6,116,000 SIUC-SOM 0 SIUE 385,751 Total Revenue $ 129,008,900 SIUC 78,806,000 SIUC-SOM 13,500,000 SIUE 36,702,900 Local & Other Grants & Contracts 5% Private Grants & Contracts 16% 20

24 Table B4 SOUTHERN ILLINOIS UNIVERSITY FY 2015 INDIRECT COST RECOVERY REVENUE - UNRESTRICTED FUNDS Indirect cost funds are recovered as overhead allowances on grants and contacts. They are used to help cover a share of expenses for such items as operation and maintenance, library services, sponsored project administration, and general administration. Indirect Cost Recoveries $ 12,552,555 SIUC 4,600,000 SIUC-SOM 5,077,300 SIUE 2,805,255 Univ. Admin 70,000 Interest Income $ 170,900 SIUC 24,000 SIUC-SOM 146,900 SIUE 0 Univ. Admin 0 Clinical Practice Overhead $ 3,450,400 SIUC-SOM 3,450,400 Clinical Practice Overhead 21% Indirect Cost Recoveries 78% Total Revenue $ 16,173,855 SIUC 4,624,000 SIUC-SOM 8,674,600 SIUE 2,805,255 Univ. Admin 70,000 Interest Income 1% 21

25 Table B5 SOUTHERN ILLINOIS UNIVERSITY FY 2015 REVENUE BOND OPERATIONS REVENUE Operations of revenue bond financed facilities are reported in this fund group. Revenue Bond enterprises are funded primarily from student fees, operating charges, and sales and services of various activities. SIUC $ 73,638,950 University Housing 41,987,400 Student Center 8,146,600 Student Fitness/Rec.Ctr. 4,808,800 Northwest Annex 115,500 Athletic Facilities 4,579,500 Student Health Facility 8,657,100 Child Care Center 1,084,700 Student Information System 1,101,850 Student Services Building 3,157,500 University Housing 37% Student Center 17% SOM Clinic Operations 29% SIUC - SOM $ 49,342,500 SOM Clinic Operation 49,342,500 SIUE $ 45,385,667 University Housing 19,760,325 Student Center 20,258,615 Student Fitness/Rec.Ctr. 2,545,954 Other 8% Student Fitness/Rec Ctr 4% Student Health 5% Traffic and Parking 2,820,773 Total Revenue $ 168,367,117 22

26 Table B6 SOUTHERN ILLINOIS UNIVERSITY FY 2015 SELF-SUPPORTING ACTIVITIES REVENUE Self-Supporting Activities include a wide range of operations which are directly related to Instructional, Research, or Public Service units or support the overall objectives of the University. They may be Self-Supporting in whole or in part. Revenue is generally derived through student fees or sales of services. SIUC $65,607,000 Chancellor's Administration 640,100 Academic Services 22,648,500 Administrative & Financial Services 11,855,900 Auxiliary & Student Services 17,461,500 Development & Alumni Relations 1,205,250 Research 283,350 Athletics 11,512,400 SIUC - SOM $56,364,000 Auxiliary & Student Services 103,300 SOM Clinical Support 56,260,700 SIUE $37,108,986 Academic Services 7,329,399 Administrative Services 12,124,991 Student Services 14,054,596 Clinical Services 3,600,000 University Administration & University Wide Services $1,590,432 University Initiatives 350,000 Other Activities 1,240,432 Total Revenue $160,670,418 Clinical Services 37% Student and Auxiliary Services 20% Athletics 7% Dev & Alumni Relations & Research 1% Academic Services 19% Administrative & Financial Services & Chancellor's Administration Other Activities 15% 1% Description of Activities: Chancellor's Administration: Includes Chancellor's Development Fund and Economic Development; Academic Services: Activity accounts used for extra curricular, scholarly, and service activities generally supportive of Research and Instruction. Includes University Press, McLeod Theater, Experimental Farms, WSIU, WUSI TV, Student Services Building Fee, Information Technology Fee, Distance Learning, Unified Digital Campus, SIUE Springboard program, WSIE Radio, Off Campus Programs; Administrative & Financial Services: Includes Event Services, Vadalabene Center, Security Office activities, Facilities Maintenance Fee, Early Childhood Center, Bursar Operations, ID Card Activities, Green Fee; Auxiliary & Student Services: Includes Student Medical Benefit, Sports Clubs, Student Activity Fees, Mass Transit Fees, Campus Housing Activity Fee and Student Academic Success Center; Texbook Services, Intercollegiate Athletics, Sports Clubs, and all other Student Activity Fees; Development & Alumni Relations: Includes Foundation; Research: Includes Fisheries, Cooperative Wildlife, Materials Technology Center; Athletics: Includes Athletics Facilities and Activities; Clinical Services: Includes SOM Clinical Support, School of Dental Medicine Clinic Operations; Other Activities: Includes Risk Management Activities, Legal Counsel Activities, Official Functions, University Development and Audit Costs 23

27 SOUTHERN ILLINOIS UNIVERSITY FY 2015 SERVICE DEPARTMENTS REVENUE Table B7 Service departments provide specific types of services to University departments and are supported by internal charges to departments' operating budgets. Such services might be purchased from outside sources, but for reasons of convenience, cost, or control, are often provided more effectively by an in-house service department. Service Departments act as "flow through" accounts for services provided to University departments. In order to avoid double-counting of financial transactions, revenue and expenditures are not added to the University totals. SIUC $132,400,700 Chancellor's Administration 3,689,350 Academic Services 14,492,250 Administrative & Financial Services 2,346,600 Physical Plant/Facilities Management 107,797,800 Auxiliary Services 3,800,200 Research 274,500 Physical Plant 78% SIUC - SOM 22,024,400 Administrative Services 4,004,300 Physical Plant/Facilities Management 17,058,400 Information Technology 961,700 SIUE 31,261,696 Administrative Services 4,148,670 Physical Plant/Facilities Management 21,342,700 Police Services 273,000 Information Technology 5,497,326 Office of University Relations - University Wide Services $911,552 Legal Counsel 653,859 Revenue Bond & COPS Administration 257,693 Total University $186,598,348 Academic Services 8% Other Support Services 0% 0% Administrative & Financial Services & Chancellor's Administration 12% Auxiliary Services 2% Description of Activities: Chancellor's Administration: Includes Group Insurance(SIUC); Academic Services: Includes Flight Services, Information Technology, IT Basic Fee, Telecommunications (SIUC), AIS (SIUC); Auxiliary Services: Includes Food Supply; Administrative & Financial Services: Includes Credit Sales Service, Post Office, Group Insurance (SIUE), Accounts Payable & Accounting Services, Human Resources, Procurement Services, Vending Machine, AIS (SIUE); Physical Plant/Facilities Management: Includes Facilities Management, Travel Service, Postage Service, Printing & Duplicating Services (SIUC), Utilities Purchased; Research: Includes Vivarium; Information Technology: Includes Telecommunications (SIUE), Banner Operations, Technology Leasing, Campus Network; Office of University Relations: Includes Printing & Copying Services (SIUE), Marketing and Advertising 24

28 Southern Illinois University FY 2015 Expenditure Budget by Function Scholarships & Fellowships 8% Independent Operations 15% Instruction 27% Research 6% Public Service 6% Operation & Maintenance of Plant 8% Institutional Support 6% Total = $895,822,901 Student Support 6% Academic Support 17% 25

29 Table C SOUTHERN ILLINOIS UNIVERSITY FY 2015 OPERATING BUDGET BY NACUBO FUNCTIONS AND MAJOR FUND GROUPS Appropriated & Grants Indirect Cost Revenue Bond Self-Supporting All Funds Service (1) Income Fund and Contracts Recovery Operations Activities 2015 Totals Departments Instruction $216,463,344 $4,821,500 $2,547,990 $0 $17,764,191 $241,597,025 $8,500 Research 10,741,481 32,321,850 4,610, ,634,750 50,308, ,300 Public Service 9,069,767 41,906, , ,240,113 56,678,630 25,000 Academic Support 41,047, ,000 5,006,202 42,742,900 63,058, ,319, ,300 Student Support 23,522, , , ,716,432 59,024,729 0 Institutional Support 42,530,254 1,000,000 1,901, ,114,080 55,545,534 43,266,462 Operation & Maintenance of Plant 48,322, ,200 6,595,600 19,327,552 74,650, ,024,660 Independent Operations 0 600, ,099,324 14,503, ,202,920 0 Scholarships and Fellowships 19,305,026 47,316, ,873,500 68,494,526 0 Total Expenditures & Transfers $411,001,950 $129,008,900 $15,141,605 $171,437,824 $169,232,622 $895,822,901 $186,190,222 (1) Service Departments act as " flow through" accounts for services provided to University departments. In order to avoid double-counting of financial transactions, revenue and expenditures are not added to the University totals. 26

30 Table C-1 SOUTHERN ILLINOIS UNIVERSITY CARBONDALE FY 2015 OPERATING BUDGET BY NACUBO FUNCTIONS AND MAJOR FUND GROUPS Appropriated & Grants Indirect Cost Revenue Bond Self-Supporting All Funds Service (1) Income Fund and Contracts Recovery Operations Activities 2015 Totals Departments Instruction $111,830,386 $4,260,000 $733,800 $0 $12,462,700 $129,286,886 $8,500 Research 5,725,465 18,300,000 3,446, ,637,250 29,109, ,500 Public Service 2,169,967 25,400, , ,274,350 29,949,517 20,000 Academic Support 21,080, , , ,730,900 26,436,791 39,100 Student Support 11,681, , ,644,200 36,866,008 0 Institutional Support 19,913, , , ,065,400 25,336,488 24,382,950 Operation & Maintenance of Plant 26,684, , ,163,150 36,893, ,864,100 Independent Operations 0 600, ,636,750 10,010,300 87,247,050 0 Scholarships and Fellowships 9,089,526 29,016, ,500 38,593,026 0 Total Expenditures & Transfers $208,175,900 $78,806,000 $4,624,000 $76,636,750 $71,475,750 $439,718,400 $132,433,150 (1) Service Departments act as " flow through" accounts for services provided to University departments. In order to avoid double-counting of financial transactions, revenue and expenditures are not added to the University totals. 27

31 SOUTHERN ILLINOIS UNIVERSITY SCHOOL OF MEDICINE FY 2015 OPERATING BUDGET BY NACUBO FUNCTIONS AND MAJOR FUND GROUPS Table C-2 Appropriated & Grants Indirect Cost Revenue Bond Self-Supporting All Funds Service (1) Income Fund and Contracts Recovery Operations Activities 2015 Totals Departments Instruction $23,442,400 $471,500 $1,578,200 $0 $276,300 $25,768,400 $0 Research 4,021,400 9,257, , ,500 15,124, ,800 Public Service 3,073,400 3,771, , ,200 7,578,500 5,000 Academic Support 4,944, ,416,300 42,742,900 57,460, ,564, ,200 Student Support 1,530, , ,300 1,746,200 0 Institutional Support 7,304, ,315, ,600 8,765,600 6,735,000 Operation & Maintenance of Plant 5,149, ,500 6,595, ,104,800 14,067,000 Independent Operations Scholarships and Fellowships 492, ,500 0 Total Expenditures & Transfers $49,958,600 $13,500,000 $7,872,300 $49,338,500 $59,474,600 $180,144,000 $21,515,000 (1) Service Departments act as " flow through" accounts for services provided to University departments. In order to avoid double-counting of financial transactions, revenue and expenditures are not added to the University totals. 28

32 Table C-3 SOUTHERN ILLINOIS UNIVERSITY EDWARDSVILLE FY 2015 OPERATING BUDGET BY NACUBO FUNCTIONS AND MAJOR FUND GROUPS Appropriated & Grants Indirect Cost Revenue Bond Self-Supporting All Funds Service (1) Income Fund and Contracts Recovery Operations Activities 2015 Totals Departments Instruction $81,190,558 $90,000 $235,990 $0 $5,025,191 $86,541,739 $0 Research 994,616 4,764, , ,075,679 0 Public Service 3,826,400 12,735, , ,483,563 19,150,613 0 Academic Support 15,022,853 25,000 1,404, ,808 17,319,163 0 Student Support 10,309,589 38, , ,959,932 20,412,521 0 Institutional Support 11,641, , , ,320,328 16,119,894 11,236,960 Operation & Maintenance of Plant 16,488, ,164,402 25,652,470 20,093,560 Independent Operations ,462,574 4,493,296 49,955,870 0 Scholarships and Fellowships 9,723,000 18,300, ,386,000 29,409,000 0 Total Expenditures & Transfers $149,196,650 $36,702,900 $2,575,305 $45,462,574 $36,699,520 $270,636,949 $31,330,520 (1) Service Departments act as " flow through" accounts for services provided to University departments. In order to avoid double-counting of financial transactions, revenue and expenditures are not added to the University totals. 29

33 SOUTHERN ILLINOIS UNIVERSITY ADMINISTRATION FY 2015 OPERATING BUDGET BY NACUBO FUNCTIONS AND MAJOR FUND GROUPS Table C-4 Appropriated & Grants Indirect Cost Revenue Bond Self-Supporting All Funds Service (1) Income Fund and Contracts Recovery Operations Activities 2015 Totals Departments Instruction $0 $0 $0 $0 $0 $0 $0 Research Public Service Academic Support Student Support Institutional Support 2,010, , ,320 2,112,620 0 Operation & Maintenance of Plant Independent Operations Scholarships and Fellowships Total Expenditures & Transfers $2,010,300 $0 $70,000 $0 $32,320 $2,112,620 $0 (1) Service Departments act as " flow through" accounts for services provided to University departments. In order to avoid double-counting of financial transactions, revenue and expenditures are not added to the University totals. 30

34 SOUTHERN ILLINOIS UNIVERSITY - UNIVERSITY WIDE SERVICES FY 2015 OPERATING BUDGET BY NACUBO FUNCTIONS AND MAJOR FUND GROUPS Table C-5 Appropriated & Grants Indirect Cost Revenue Bond Self-Supporting All Funds Service (1) Income Fund and Contracts Recovery Operations Activities 2015 Totals Departments Instruction $0 $0 $0 $0 $0 $0 $0 Research Public Service Academic Support Student Support Institutional Support 1,660, ,550,432 3,210, ,552 Operation & Maintenance of Plant Independent Operations Scholarships and Fellowships Total Expenditures & Transfers $1,660,500 $0 $0 $0 $1,550,432 $3,210,932 $911,552 (1) Service Departments act as " flow through" accounts for services provided to University departments. In order to avoid double-counting of financial transactions, revenue and expenditures are not added to the University totals. 31

35 SIU Carbondale* FY 2015 Expenditure Budget by Decision Center Academic Affairs 56% Institutional Advancement 1% Development Initiatives 1% Chancellor 3% Research & Graduate 3% Athletics 4% Administration & Finance 32% *Does not include the School of Medicine Total = $439,718,400 32

36 SOUTHERN ILLINOIS UNIVERSITY CARBONDALE Beginning Cash Balance Revenue Estimates Expenditure Estimates Planned Operating Results (+/-) Table D-1 Estimated Ending Cash Balance Chancellor's Administration* $717,900 $14,146,053 $14,151,753 ($5,700) $712,200 Provost and Vice Chancellor FY 2015 OPERATING BUDGET BY RESPONSIBILITY AREA DECISION CENTERS Provost and Vice Chancellor $3,615,600 $11,914,185 $12,431,435 ($517,250) $3,098,350 Graduate School 25,800 2,264,932 2,275,432 (10,500) 15,300 College of Agricultural Sciences* 1,062,800 12,165,324 12,316,724 (151,400) 911,400 College of Applied Sciences and Arts* 330,950 16,014,538 16,052,538 (38,000) 292,950 College of Business 42,900 10,073,275 10,057,925 15,350 58,250 College of Education & Human Services* 448,100 35,126,995 34,996, , ,700 College of Engineering* 638,400 12,032,262 12,108,962 (76,700) 561,700 College of Liberal Arts 3,064,400 33,888,629 33,919,479 (30,850) 3,033,550 College of Mass Communication & Media Arts (239,500) 9,370,802 9,808,002 (437,200) (676,700) College of Science* 727,900 19,617,184 19,683,584 (66,400) 661,500 Library Affairs * 977,700 11,269,155 11,094, ,700 1,152,400 School of Law 290,900 8,781,093 8,830,343 (49,250) 241,650 Enrollment Management* 4,245,000 44,762,895 45,265,395 (502,500) 3,742,500 Student Life & Intercultural Relations 1,081,200 3,116,072 3,175,722 (59,650) 1,021,550 University College 617,600 3,597,896 3,657,096 (59,200) 558,400 Information Technology/AIS* 588,600 8,923,952 9,037,402 (113,450) 475,150 Subtotal $17,518,350 $242,919,189 $244,710,889 ($1,791,700) $15,726,650 * Note: Decision Center also has a Service Department component 33

37 SOUTHERN ILLINOIS UNIVERSITY CARBONDALE Vice Chancellor of Administration & Finance FY 2015 OPERATING BUDGET BY RESPONSIBILITY AREA DECISION CENTERS Beginning Cash Balance Revenue Estimates Expenditure Estimates Planned Operating Results (+/-) Table D-1 Estimated Ending Cash Balance Administration & Finance* $954,400 $4,253,937 $4,178,537 $75,400 $1,029,800 Facilities Management/Physical Plant* 6,184,600 32,993,585 34,790,685 (1,797,100) 4,387,500 Administrative Support Services* 531,900 6,752,591 6,785,591 (33,000) 498,900 Public Safety* 2,153,600 5,193,379 4,758, ,700 2,588,300 Child Care Center (370,400) 1,084,700 1,074,200 10,500 (359,900) Student Center 2,420,800 10,049,900 10,217,600 (167,700) 2,253,100 Student Medical Benefit 4,806,700 18,252,188 19,347,688 (1,095,500) 3,711,200 Student Recreation Center 1,811,900 5,127,100 5,200,600 (73,500) 1,738,400 University Housing* 10,679,400 48,450,600 50,425,200 (1,974,600) 8,704,800 Subtotal $29,172,900 $132,157,980 $136,778,780 ($4,620,800) $24,552,100 Vice Chancellor for Development & Alumni Relations $19,100 $4,221,212 $4,221,212 $0 $19,100 Vice Chancellor for Research* $606,650 $12,117,213 $12,129,813 ($12,600) $594,050 Economic Development $273,950 $2,128,223 $2,237,373 ($109,150) $164,800 Intercollegiate Athletics ($7,579,200) $17,814,336 $20,237,136 ($2,422,800) ($10,002,000) Development Initiatives $995,050 $5,347,644 $5,251,444 $96,200 $1,091,250 Total FY 2015 Operating Budget $41,724,700 $430,851,850 $439,718,400 ($8,866,550) $32,858,150 * Note: Decision Center also has a Service Department component 34

38 Table D-1 SOUTHERN ILLINOIS UNIVERSITY CARBONDALE Service Departments (1) FY 2015 OPERATING BUDGET BY RESPONSIBILITY AREA DECISION CENTERS Beginning Cash Balance Revenue Estimates Expenditure Estimates Planned Operating Results (+/-) Estimated Ending Cash Balance Chancellor's Administration $424,250 $3,689,350 $3,527, ,800 $586,050 Provost and Vice Chancellor 91,900 1,048,550 1,048, ,900 College of Agricultural Sciences 194,950 92, ,700 (16,850) 178,100 College of Applied Sciences & Arts 17, , ,700 2,300 19,650 College of Education & Human Services 2,500 1,400 1, ,500 College of Engineering 6, ,600 (6,600) (400) College of Science 68,900 25,200 40,250 (15,050) 53,850 Library Affairs 149,150 36,450 54,000 (17,550) 131,600 Enrollment Management 499,600 1,272,400 1,228,500 43, ,500 Information Technology/AIS 5,254,600 11,875,400 12,169,800 (294,400) 4,960,200 Administration & Finance 181, , , , ,200 Facilities Management/Physical Plant 568, ,797, ,864,000 (66,200) 502,600 Administrative Support Services 813,800 1,056, , , ,100 Public Safety 109, , ,800 (52,800) 56,700 University Housing 100 3,800,200 3,800, Vice Chancellor for Research 168, , ,300 (125,800) 42,600 Subtotal $8,551,700 $132,400,700 $132,433,150 ($32,450) $8,519,250 (1) Service Departments act as " flow through" accounts for services provided to University departments. In order to avoid double-counting of financial transactions, revenue and expenditures are not added to the University totals. 35

39 SIUC - School of Medicine FY 2015 Expenditure Budget by Decision Center Clinic & Basic Sciences 55% All Other 15% Clinical Operations 24% Finance & Administration 2% Development Initiatives 3% Student & Residency Affairs 1% Total = $180,144,000 36

40 Table D-2 SOUTHERN ILLINOIS UNIVERSITY SCHOOL OF MEDICINE FY 2015 OPERATING BUDGET BY RESPONSIBILITY AREA DECISION CENTERS School of Medicine Beginning Cash Balance Revenue Estimates Expenditure Estimates Planned Operating Results (+/-) Estimated Ending Cash Balance Clinic and Basic Sciences $7,868,600 $98,219,300 $99,001,600 ($782,300) $7,086,300 Clinical Operations* 2,690,100 43,745,500 44,034,000 (288,500) 2,401,600 Dean and Provost 311,900 1,304,300 1,338,900 (34,600) 277,300 Education and Curriculum 219,500 2,723,400 2,738,700 (15,300) 204,200 External Affairs/Telehealth* 1,129,800 3,298,300 3,474,100 (175,800) 954,000 Facilities and Services* 22,400 5,765,600 5,746,800 18,800 41,200 Finance and Administration* 1,495,800 4,578,700 4,466, ,100 1,607,900 Library and Information Resources* 301,500 4,668,700 4,553, , ,100 MEDPREP/Disadvantaged Students 0 857, , Research and Faculty Affairs* 698,700 2,432,400 2,783,100 (350,700) 348,000 Student and Residency Affairs 283,200 1,825,000 1,880,700 (55,700) 227,500 Academic Support* 2,229,700 3,116,800 4,708,500 (1,591,700) 638,000 Development Initiatives 16,577,000 5,303,900 4,560, ,800 17,320,800 Total FY 2015 Operating Budget $33,828,200 $177,839,700 $180,144,000 ($2,304,300) $31,523,900 * Note: Decision Center also has a Service Department component 37

41 Table D-2 SOUTHERN ILLINOIS UNIVERSITY SCHOOL OF MEDICINE FY 2015 OPERATING BUDGET BY RESPONSIBILITY AREA DECISION CENTERS Beginning Cash Balance Revenue Estimates Expenditure Estimates Planned Operating Results (+/-) Estimated Ending Cash Balance Service Departments (1) Academic Support $156,300 $13,600 $22,600 ($9,000) $147,300 Clinical Operations (83,800) 319, ,000 3,800 (80,000) External Affairs/Telehealth 38,000 5,000 5, ,000 Facilities Management (228,500) 17,058,400 16,195, , ,900 Finance and Administration 150,000 2,409,000 2,441,100 (32,100) 117,900 Library Affairs and Information Resources 989, ,600 1,296,600 (333,000) 656,900 Research and Faculty Affairs 368,000 1,255,000 1,238,700 16, ,300 Subtotal $1,389,900 $22,024,400 $21,515,000 $509,400 $1,899,300 (1) Service Departments act as " flow through" accounts for services provided to University departments. In order to avoid double-counting of financial transactions, revenue and expenditures are not added to the University totals. 38

42 SIU Edwardsville FY 2015 Expenditure Budget by Decision Center Academic Affairs 51% Athletics 2% Administration 18% Student Affairs 20% Chancellor 2% University Relations 1% Development Initiatives 6% Total = $270,636,949 39

43 SOUTHERN ILLINOIS UNIVERSITY EDWARDSVILLE FY 2015 OPERATING BUDGET BY RESPONSIBILITY AREA DECISION CENTERS Table D-3 Beginning Cash Balance Revenue Estimates Expenditure Estimates Planned Operating Results (+/-) Estimated Ending Cash Balance Chancellor $305,779 $4,014,933 $4,037,143 ($22,210) $283,569 Academic Affairs Office of the Provost & VC Acad $2,951,521 $7,394,450 $7,760,150 ($365,700) $2,585,821 College of Arts & Sciences 404,069 27,867,317 27,774,750 92, ,636 School of Business 553,970 8,497,850 8,595,637 (97,787) 456,183 School of Dental Medicine 6,674,746 15,891,500 15,809,250 82,250 6,756,996 School of Education, Health, and Human Behavior (54,221) 10,491,880 10,515,033 (23,153) (77,374) School of Engineering 275,708 8,680,701 8,644,551 36, ,858 School of Nursing 47,294 6,044,431 5,997,025 47,406 94,700 School of Pharmacy 512,189 6,843,780 6,776,000 67, ,969 Graduate School 69,521 5,226,721 4,889, , ,468 Library & Information Services 66,556 4,800,892 4,797,814 3,078 69,634 Enrollment Management 163,168 28,087,875 28,084,456 3, ,587 Information Technology* 2,628,049 8,377,913 9,017,592 (639,679) 1,988,370 Subtotal $14,292,570 $138,205,310 $138,662,032 ($456,722) $13,835,848 Administration Administration Services* $3,007,011 $11,760,552 $11,990,865 ($230,313) $2,776,698 Facilities Mgmt/Physical Plant* 4,954,863 22,740,746 21,464,222 1,276,524 6,231,387 Police Services* 132,909 3,250,724 3,270,377 (19,653) 113,256 University Services to E. St. Louis 35,401 11,574,713 11,745,492 (170,779) (135,378) Subtotal $8,130,184 $49,326,735 $48,470,956 $855,779 $8,985,963 Office of University Relations* $4,331 $2,504,928 $2,504,928 $0 $4, * Note: Decision Center also has a Service Department component

44 SOUTHERN ILLINOIS UNIVERSITY EDWARDSVILLE FY 2015 OPERATING BUDGET BY RESPONSIBILITY AREA DECISION CENTERS Table D-3 Student Affairs Beginning Cash Balance Revenue Estimates Expenditure Estimates Planned Operating Results (+/-) Estimated Ending Cash Balance Student Affairs Services $3,996,143 $6,166,613 $6,235,073 ($68,460) $3,927,683 University Center 6,074,666 24,378,728 24,463,185 (84,457) 5,990,209 University Housing 2,706,359 19,882,087 19,769, ,891 2,819,250 Student Fitness Center 1,071,288 4,008,895 4,027,847 (18,952) 1,052,336 Subtotal $13,848,456 $54,436,323 $54,495,301 ($58,978) $13,789,478 Intercollegiate Athletics $477,204 $6,705,653 $6,521,601 $184,052 $661,256 Development Initiatives $1,031,703 $16,005,576 $15,944,988 $60,588 $1,092,291 Total FY 2015 Operating Budget $38,090,227 $271,199,458 $270,636,949 $562,509 $38,652,736 * Note: Decision Center also has a Service Department component Service Departments (1) Administration $299,663 $3,498,670 $3,523,574 ($24,904) $274,759 Facilities Mgmt/Physical Plant (163,519) 21,342,700 21,060, , ,121 Police Services 76, , ,000 (37,000) 39,676 Office of University Relations 71, , ,000 69, ,735 Information Technology 1,971,998 5,497,326 5,855,886 (358,560) 1,613,438 Subtotal $2,256,553 $31,261,696 $31,330,520 ($68,824) $2,187,729 (1) Service Departments act as " flow through" accounts for services provided to University departments. In order to avoid double-counting of financial transactions, revenue and expenditures are not added to the University totals. 41

45 SOUTHERN ILLINOIS UNIVERSITY ADMINISTRATION FY 2015 OPERATING BUDGET BY RESPONSIBILITY AREA DECISION CENTERS Table D-4 General Administration Beginning Cash Balance Revenue Estimates Expenditure Estimates Planned Operating Results (+/-) Estimated Ending Cash Balance Office of the President $342,188 $2,120,300 $2,112,620 $7,680 $349,868 Total FY 2015 Operating Budget $342,188 $2,120,300 $2,112,620 $7,680 $349,868 42

46 SOUTHERN ILLINOIS UNIVERSITY - UNIVERSITY WIDE SERVICES FY 2015 OPERATING BUDGET BY RESPONSIBILITY AREA DECISION CENTERS Table D-5 Beginning Cash Balance Revenue Estimates Expenditure Estimates Planned Operating Results (+/-) Estimated Ending Cash Balance General Administration Internal Audit $0 $927,919 $927,919 $0 $0 Legal Counsel* 0 759, , Subtotal $0 $1,687,617 $1,687,617 $0 $0 Support Services Treasury Functions $0 $223,243 $223,243 $0 $0 Risk Mgmt & Compliance 0 601, , Liaison & Special Projects 0 159, , Development Initiatives 855, , , ,625 Subtotal $855,625 $1,523,315 $1,523,315 $0 $855,625 Total FY 2015 Operating Budget $855,625 $3,210,932 $3,210,932 $0 $855,625 Service Departments (1) Legal Counsel $0 $653,859 $653,859 $0 $0 Revenue Bond & COPS Administration 0 257, , Subtotal $0 $911,552 $911,552 $0 $0 (1) Service Departments act as " flow through" accounts for services provided to University departments. In order to avoid double-counting of financial transactions, revenue and expenditures are not added to the University totals. 43

47 SOUTHERN ILLINOIS UNIVERSITY CARBONDALE CONTINGENCY PLAN - FY 2015 University Guideline: Major decisions about resource allocation should not be forced during the fiscal year by emergencies or unanticipated expenditures. Without a contingency reserve, contingency the institution reserve, the becomes institution vulnerable becomes to vulnerable negative shifts to negative in resources. shifts in Therefore, resources. at Therefore, least 2 percent at least of FY percent appropriated of FY-2003 appropriated and income funds and income will be funds reserved will for be contingencies. reserved Each for contingencies. campus will develop Each campus a plan will to expend develop these a plan funds to expend during these last funds two during quarters the of last the two fiscal quarters year if they of the are fiscal not year required for non-personnel for unanticipated expenditures. if they are not required for unanticipated expenditures. Table E-1 Organizational Units Amount Held % of Total Planned Usage If Available Provost and Vice Chancellor $2,707,541 73% Funds will be used to enhance undergraduate education, provide equipment and infrastructure for instructional and research labs, provide support for new faculty hires and enhance recruitment activities. Vice Chancellor for Administration and Finance 425,800 12% Funds will be used to pay for other than salaries expenditures. Vice Chancellor for Research 100,500 3% Purchase new equipment and equipment upgrades for faculty to enhance research capabilities of the campus. Chancellor 365,359 10% Funds will be used to pay for other than salaries expenditures. Vice Chancellor for Development and Alumni Relations 54,500 1% Funds will be used to pay for other than salaries expenditures. Intercollegiate Athletics 31,100 1% Funds will be used to pay for other than salaries expenditures. TOTAL $3,684, % Guideline: at least 2% of General Operating Funds (GRF/IF) = $3,684,800 44

48 Table E-2 SOUTHERN ILLINOIS UNIVERSITY SCHOOL OF MEDICINE CONTINGENCY PLAN - FY 2015 University Guideline: Major decisions about resource allocation should not be forced during the fiscal year by emergencies or unanticipated expenditures. Without a contingency reserve, the institution becomes vulnerable to negative shifts in resources. Therefore, at least 2 percent of FY 2015 appropriated and income funds will be reserved for contingencies. Each campus will develop a plan to expend these funds during the last two quarters of the fiscal year if they are not required for unanticipated expenditures. Organizational Units Amount Held % of Total Planned Usage If Available SIU School of Medicine $999, % Information technology infrastructure and improvements, clinical and service program enhancements, deferred maintenance. TOTAL $999, % Guideline: at least 2% of General Operating Funds (EAF/IF) = $999,200 45

49 SOUTHERN ILLINOIS UNIVERSITY EDWARDSVILLE CONTINGENCY PLAN - FY 2015 Table E-3 University Guideline: Major decisions about resource allocation should not be forced during the fiscal year by emergencies or unanticipated expenditures. Without a contingency reserve, the institution becomes vulnerable to negative shifts in resources. Therefore, at least 2 percent of FY 2015 appropriated and income funds will be reserved for contingencies. Each campus will develop a plan to expend these funds during the last two quarters of the fiscal year if they are not required for unanticipated expenditures. Organizational Units Amount Held % of Total Planned Usage If Available Academic Affairs $1,639,088 55% Instructional Equipment 524,000 Funds used for the acquisition and replacement of academic equipment will be held. Library Acquisitions 225,000 Funds used to purchase monographs, serials, and databases will be held. Provost Reallocation 284,088 Funds used for support of special initiatives and requirements will be held. College/School Contributions 357,000 Funds used for support line funding will be held. Faculty Development Fund 100,000 Funds used to augment professional development of faculty will be held. Vacation, Sick Leave & Retirement 124,000 Funds used for sick leave and retirement payouts will be held. Computing Initiatives 25,000 Funds used to acquire hardware and software in academic computing labs will be held. Administration $717,824 24% Deferred Maintenance 645,511 Funds used for deferred maintenance projects will be held. Equipment 72,313 Funds used for acquisition and replacement of equipment will be held. Student Affairs $49,873 2% VCSA General Account 49,873 Funds used for professional development, campus life student initiatives, and the acquisition and replacement of equipment will be held. Office of University Relations $45,684 2% VC University Relations 45,684 Funds used for technology & equipment upgrades and conferences/training will be held. Office of the Chancellor $84,924 3% Office of the Chancellor 84,924 Funds used for office supplies and equipment, contractual services, University receptions and events, travel to professional development meetings, and marketing/advertising programs will be held. Intercollegiate Athletics $10,409 0% Equipment 10,409 Funds used for deferred maintenance and the purchase of equipment will be held. General Administration $436,131 15% General Administration 436,131 Funds used to offset non-recurring items including startup costs for new initiatives and supplements to units facing major acquisitions or temporary shortfalls will be held. TOTAL $2,983, % Guideline: at least 2% of General Operating Funds (GRF/IF) = $2,983,933 46

50 SOUTHERN ILLINOIS UNIVERSITY ADMINISTRATION CONTINGENCY PLAN - FY 2015 University Guideline: Major decisions about resource allocation should not be forced during the fiscal year by emergencies or unanticipated expenditures. Without a contingency reserve, the institution becomes vulnerable to negative shifts in resources. Therefore, at least 2 percent of FY 2015 appropriated and income funds will be reserved for contingencies. Each campus will develop a plan to expend these funds during the last two quarters of the fiscal year if they are not required for unanticipated expenditures. Table E-4 Organizational Units Amount Held % of Total Planned Usage If Available Office of the President $40, % Funds will be used to purchase equipment and for staff development. TOTAL $40, % Guideline: at least 2% of General Operating Funds (GRF/IF) = $40,206 47

51 Southern Illinois University FY2015 Capital Budget By Source of Funds 11% Debt Financing 35% Regular Capital Projects 18% Nonstate Operating Funds 9% Capital 5% 6% Renewal Other Projects Funds State Operating Funds 16% Capital Reserves 49% Carbondale By Campus School of Medicine 5% Total = $115,392,435 46% Edwardsville 48

52 Table F SOUTHERN ILLINOIS UNIVERSITY FY 2015 CAPITAL BUDGETS (ALL FUNDING SOURCES) SIUC SIUC - SOM SIUE Total University Regular Capital Projects $ 4,785,827 $ 5,769,200 $ 30,000,000 $ 40,555,027 New Facilities/Addition 375, ,023 Existing Facilities 4,410,804 5,769,200 30,000,000 40,180,004 Capital Renewal Projects 7,542, ,000 2,100,000 $ 9,868,873 State Operating Funds 3,945, ,824,107 $ 6,769,317 New Facilities/Addition Existing Facilities 3,945, ,824,107 6,769,317 Nonstate Operating Funds 13,450, ,500 7,321,110 $ 21,054,314 New Facilities/Addition 890, ,484 1,666,484 Existing Facilities 12,560, ,500 6,544,626 19,387,830 Debt Financing 12,480, $ 12,480,722 New Facilities/Addition 1,859, ,859,743 Existing Facilities 10,620, ,620,979 Capital Reserves 13,613,000 30,000 4,574,872 $ 18,217,872 New Facilities/Addition Existing Facilities 13,613,000 30,000 4,574,872 18,217,872 Other Funds 750, ,696,310 $ 6,446,310 New Facilities/Addition Existing Facilities 750, ,696,310 6,446,310 Total Capital Budget $ 56,568,336 $ 6,307,700 $ 52,516,399 $ 115,392,435 New Facilities/Addition 3,124, ,484 3,901,250 Existing Facilities 53,443,570 6,307,700 51,739, ,491,185 Annual Expenditure Guideline: 2% of replacement value of plant $ 45,570,099 $ 6,307,700 $ 27,807, ) Table includes funding for all capital expenditures. For detail, see tables under New Buildings and Asset Maintenance of Existing Buildings tabs.

53 Capital Definitions: SOUTHERN ILLINOIS UNIVERSITY Regular Capital: Funds appropriated directly to the Capital Development Board on behalf of SIU. Regular Capital projects are new facilities, renovated and expanded facilities, and major remodeling projects designed to upgrade existing buildings and utility infrastructure to meet current use and code requirements and to provide site improvements. Capital Renewal: Funds appropriated directly to the Capital Development Board on behalf of SIU. Capital Renewal projects are generally of lesser size and scope than Regular Capital projects and generally will reduce the backlog of deferred maintenance. These projects involve minor remodeling of facilities to repair buildings; to upgrade electrical, mechanical, roofing, and plumbing systems; and to address safety and accessibility code requirements. State Operating: Funding from state appropriation for operations and university income funds controlled by the institution to address repair and maintenance and permanent improvement projects on campus. Non-state Operating: Funding from locally held funds controlled by the institution to address repair and maintenance and permanent improvement projects on campus. Debt Financing: Funds from the sale of revenue bonds, certificates of participations, internal loans, or IPHEC financing for capital projects. Debt Financed projects must be repaid over an amortized schedule and is recorded as an official debt of the university. Capital Reserves: LAC guidelines permit the establishment of capital reserves for permanent improvements and repair and maintenance. Reserves are funded from transfers of operational revenues and allowed to accumulate over time to address long term capital improvement projects. Other Funds: Funding comes from a variety of external sources, such as private gifts, special grant programs, federal or state agencies. 50