Eastern Washington University

Transcription

1 Eastern Washington University !. --"'""' lio.. Goal start son-ethlng big Review budget reductions to date and impacts on university and students Discuss further reductions in FY2011 supplemental operating and capital budgets FY2011 revisions in self support budgets 1

2 Decision points for June 2010 Board of Trustees meetina start something l;l'g Housing and Dining system rate increase Student Service and Activity Fee rate increase Approve supplemental FY2011 operating budget Approve supplemental biennial capital budget start something big PHASE OPERATING AND CAPITAL BUDGETS 2

3 Phase 1 - Biennial Budget BOT adopted budget reduction principles UBC recommendations to the President BOT approved Phase 1 reduction plan, implemented July 1, 2009 BOT approved tuition and fees for both years of the biennium, with exceptions BOT approved biennial operating and capital budget Board of Trustees- Statement of Budget Reduction Prr1i n c ip l e s start son-ethlng big - uct a collaborative and transparent process involving all stakeholders of the university Place student success first- protect the teaching mission Place university priorities over unit priorities, while maintaining the flexibility to meet future challenges and opportunities Lead the university community to the understanding that it cannot be all thi1ngs to all people and interests. The university community must have the courage to eliminate and/or consolidate programs and efforts in order to preserve the overall quality and mission of the university Evaluate, and if feasible, implement any and all revenue enhancement strategies Continuously ask: "Is what we are doing more important than what we should be doing?" Fully engage the knowledge, imagination, ingenuity, and creativity of the University community to arrive at innovative solutions 3

4 Role of the University Budget Committee Campus-wide group, advisory to the President Membership from faculty, staff, students and administration Establishes priority funding recommendations Reviews new funding proposals or initiatives Recommends budget reduction plans Operating Budget- UBC Recommendations to the President, Aprnil 2 :3, :2:00:9:..._ start son-ethlng big - Consider adopting tuition increases at the full authority - University increased tuition 14% each year of the biennium, new revenue used to offset budget reduction Protect instruction, create flexibility in the budget to cover emergent instructional needs - In a report to the Washington State Senate Eastern was identified as the only institution to add funding to instruction Fund unbudgeted or underfunded central university commitments such as utilities, Riverpoint leases, etc. - Utilities and Riverpoint leases fully funded. Some permanent obligations remain funded with temporary sources 4

5 Operating Budget- UBC Recommendations to the President, Ap, r i l 2:3, 2 0: 0: Preserve funding to meet emergent legislative or regulatory compliance issues such as health and safety, fiscal responsibility, and accreditation - Remains number one funding priority of university Fully fund faculty promotions - Fully funded centrally Strongly caution against pursuing new initiatives that may have a negative impact on university resources - New initiatives are evaluated based on the future direction of higher education and the market Eastern serves Operating Budget- UBC Recommendations to the President, Aprnil 2:3,:2:00: 9:..._ start son-ethlng big - New initiatives should move thru the formal university budget process - The University budget committee is developing a process to review all new initiatives that may be funded by the operating budget Continue to move toward a 'green' campus environment - Actively pursuing compliance with President's campus climate commitment, implementing RCW Greenhouse Gas Emissions Limits legislation, proceeding with campus sustainability and energy audit with McKinstry, who specializes in energy savings analysis. - In 2010, Eastern is implementing a paperless communications policy 5

6 UBC Analysis of Savings Suggestions-Report to the President, Ap, ri l 2:3, 2 0: 0: Early retirement buyouts University closures Furloughs Athletics downsizing Consolidate IT services Eliminate functions: i.e. University Press, Teaching and Learning Center, University Print Shop, University Motor Pool Phase 1 Reduction- Implemented July 1, 2009 start son-ethlng big FY2010 Phase 1 Reduction $144,100 Tota l Unoversoty Reduction $13,322,000 Reduction targets.applied to each division proportionally based on original budget- approximatet:y 11.2% 6

7 e Phase 1 Planning- $9.6 Million Reduction Operations, $1,&02,908. Reduction Proposal Total $9,604,000 Positions (Salary & Be nefit), $3, % Pool Positions (Salary & Benefit), $1,192, % Vacalilt Positions(Salary & Benefit), $3,024, % Implemented July 1, 2009 Phase 1 Reduction - State Funds start son-ethlng big Phase 1 - Position Reductions by Type and Unit Executove Level Faculty Admonostratov e E x e m t Cl assofled Total p FTE FTE FTE FTE FTE FTE FTE FTE Fill ed" Vacant Filled" Vacant Filled'' Vacant Filled" Vacant President Athletics Academic Affairs Business & Finance Stud ent Affair s Advancement Information Technology FTE Total fllled tenuretenure track positions are belngellmln..tiht. This lolallnclugh 0.80 FTE fawtty,.t.:u FTE Classmed, and 6.68 FTE Exem pt positions that are Pl\llse 1 will be In place beginning May 2009 moved to other fu.ndlng sources. 7

8 FY201 1 Approved Tuition Increases FY2011 (Approved) Resident Undergraduates Resident Graduates Nonresident Undergraduates Nonresident Graduates 14% 10% 5% 5% These tuition increases were approved by the Board of Trustees in June 2009 for both academic years of the biennium. FY201 1 Original Approved Operating Budget start son-ethlng big Approved June 2009 Total Operating Budget FY2011 (Approved) $209,341,339 This is year two of the Board of Trustees biennial budget approved in June

9 Phase 2 Planning - Began summer 2009 (continued university-wide efforts to increase efficiency) Academic Affairs Moving from 6 to 4 colleges Student Affairs Administrative and functional reorganization of services Business & Finance Information Technology Centralization of services and flattened administrative structure Centralization of IT staffing and services start son-ethlng big PHASE 2 FY2011 SUPPLEMENTAL BUDGET 9

10 Phase 2 FY2011 Budget Planning Process Board of Trustees guiding principles continue University Budget Committee - Spring 2010 University Senate Committee of the Whole- Spring 2010 Campus forums- Spring 2010 Board of Trustees first read- May 2010 Board of Trustees budget approval- June 2010 State Operating Budget start son-ethlng big 2010 Supplemental Session Budget Outcomes 10

11 Supplemental] budget changes Additional permanent budget reduction = ($2,532,000) Additional one-time budget reduction = ($326,000) Compensation savings one-time budget reduction = ($230,000) Maintenance & operations to capital = ($2,192,000) Supplemental Budget - State Funding start son-ethlng big Reduction ($5,280,000) ($18,602,000) Federal Stimulus Funding Offset Federal Stimulus Funding 11

12 Operating Fee Revenue FY201 1 Operating Fee Revenue start son-ethlng big FY2011 FY2011 (Approved) (Revised) FY2011 Total Net Operating Fee Revenue I $46,021 FY2011. ooo-1- $46, 291,ooo Incre men ta l Operating Fee Revenue 1$4,982,000 $5,252,000 Increase in Ope rating Fee Revenue $270,000 New incremental operating fee revenue based on approved tuition Increases or resident undergraduate 14%, resident graduate 10%. non-resident undergraduate and graduate 5% and FTES 12

13 Recommended Use of FY2011 Operating Fees (Tuition) FY2011 Increase in Net operating fees (tuition) $5,252,000 I Less Allocations: Base reduction (2,532,000) President New Initiative fund (300,000) Faculty contract (300,000) Bowwave* (40,000) MBA differential tuition (FY2011 portion) (45,000) General University Obligations (350,000) Hold for potent1al mpacts $1,685,000 BcP.otwave due to changes in nuonber of tiled pos:ition:s and mix of staffing since lhe faculty contract date FY201 1 Operating Fees (tuition) start son-ethlng big In anticipation of further reductions in FY2011, Eastern took reductions in the FY201 0 budget to position the university to minimize the impact of a FY2011 reduction. UBC recommended using additional tuition revenue to avoid further deep cuts in instruction. UBC also recommended reserving additional revenue to address reductions. 13

14 Recommended Us,e of FY201 0 Over-realized Revenue FY2011 FY2010 Over-realized Revenue Ad ditional funding from FY10 Carryforward Less Allocations: - One-time reduction $750,000 86, (326,000) Compensation savings one-time reduction State Work Study I (230,000) (280,000) Net $0 FY201 1 Supplemental Operating Budget start son-ethlng big 14

15 ---< BOT FY2011 Budget Preview, June 10, 2010 by Program FY2011 (Revised) $41,204, t 298, ,536 7,725,351 Student Services Institutional Support 4,427, ,597,514 14,323,008 Plant Operations & Maintenance 13,562,455 Total* $93,710,268 Original FY2011 budget reduced by decline in state appropriations of $5,280,000 and mcreased by addttional tuition revenue of $270,000. President Academic Affairs Business & Finance ( ) ( ) Student Affairs 3,043,150 3,379,520 (336,370) 3,383,923 3,798,138 (414,215) Information Technology 61,312 82,944 (21,632) 71,312 99,276 (27,964) Fund 148 Total $28,560,097 $31,512,797 ($2,952,700} $32,213,731 $35,7$4,339 ($3,$40,608} Additional Planned Spending in Fund 148 $587,908 The dedicated local fund provide:s education&l programs ich s th miuion ol the but that are not difectty funded by the Washington Slate legislatl.n. Programs in this fund include Running Start. Summer Session, International Field Stucies, Study Abtoed, University Pres-s, course fees and conti education courses. 15

16 Service Fund Budgets start something big Revenue/ Redlarges FY2011 (Approved) Expenditures/ Deductions Change in Fund Balance FY2011 (Revised) Revenue/ Expend ures/ Change in Recharges Deductions Fund Balance $35,000 ($8,000) $13,500 $29,000 ($15,500) 898, , ,500 0 University Voice and Data Services 1,920, ,127 1,660,000 1,621,267 38, < 768, ,806 ( ) ( ) Motor Pool 531, ,313 48, , ,504 29,996 Service Funds Total $4,153,376 $3,976,492 $176,884 $3,480,852 $3,694,494 ($213,642) Add1t1onal Planned Spendmg m Serv1ce Funds $390,526 The service actmti&s or intemal revolving funds provide goods and serviees for other unnersity functions. These fund's must finance asset renewal and replacement. ASEWU Funds start something big FY2011 Revenues $5,619,754 Addilions 90,000 Tolal Revenues and Addilions $5,709,754 I - I Expenditures $2,967, Debt serv ice 2,259,318 Total Expendit u res and Debt Service $5,227,018 Change in Fund Balance $482,736 S&A Rate Increases 14%. - - S&A fee inereacse o..._ 7% {seoond 7% = $239,408) set aside f01 PUB rer.ewel and reptacement fund. This enterprise includes the oper publicati<lm such as The Eas.lerner ation of stucsent govemmenl and provides Mlds for concerts, social ectivi'ties, campn reaeation, commuting serviots, student, clubs and organizations end other aa.sociated studenc sponsojedliic'tivities. FIXId dedud:ion is for debt ser vice. Fund addition is from the PUB. 16

17 Housing and Dining Rates Double Room/Gold Meal Plan (Fall Quarter with Annual Contract) Small Single Room/Gold Meal Plan (Fall Quarter with Annual Contract) $2,706 $2,800 Proposed FY11 Housing and Dining rates represent a 3.5% increase on room and a 4.5% increase on board over FY10 rates. Housing and Dining start son-ethlng big FY2011 (Revised) Revenues Expenditures Debt Service & Transfer to Local Capital Total Expenditures and Debt Service Change in Fund Balance Rate Increases - $15,546,955 13,648,817 1,769,810 - $15,418,627 $128, % for housing & 4.5% for meal plans Average of 4% I TM a.ncl dining program prcmdm room. board and event planning a.eomcea fot atudente:. ataff and viaitora m the uniwraity. ft providea 11 aafe, plesunt and woaij.maintained environment that wpporis the e<b;ational. personal and social growth of all resident.. Fund deductions ere ror debt servic:e l!lnd capital facilities improvements. 17

18 I BOT FY2011 Budget Preview, June 10, 2010 Auxiliary Funds ,306,81 5, Net Change in Auxiliary Funds $571,924 Scholarships and Fellowships start son-ethlng big Federal Financial A id Grants FY2011 (Approved) FY2011 (Revised) (includes Pell grant and the Supplemental Educational s 12,300,000 $12,500,000 Opportunity Grant- SEOG) State Financial A id Grants (includes State Need Grant ) 13,500,000 12,500,000 EWU Financial Aid Grants (includes EWU grant, endowed scholarships and lioense p la t e ) Private F inancial Aid G rants (fm.mdation endowed scholar.;hips) 1,750,000 1,785, , ,000 Total $27,950,000 $27,385,000 Decrease in Scholarships and Fellowships - estimate $565,000 Scholarships and Fellowships include funds for student aid programs, some federal and state aid programs and privately endowed scholarships. 18

19 Sponsored Programs (Grants & contracts) FY2011 (Approved) FY2011 (Revised) Federal Research $5,000,000 $5,900,000 State Research 5,000,000 3,700,000 Local Resea r ch 3,500,000 3,500,000 Private Research 2,100,000 2,000,000 Total $15,600,000 $15,100,000 Decrease in Sponsored Programs -estimate $500,000 Sponsored Programs include research grants, state work study funds, local grants, and distinguished professorships. Total FY2011 University Expenditure Budget start son-ethlng big Total $209,341,339 ($1,489,970) $207,851,369 19

20 Cost of Attendance- Resident Undergraduate Eastern Washington University Cost of Attendance -Annual FY2010 FY2011 Tuition $5,340 $6,088 I Mandatory Fees Books & Supplies I 533 1,035 I 542 1,035 Subtotal $6,908 $7,665 Room & Board 7,218 7,500 Total Cost $14,126 $15,165 Cost of Attendance- Resident Undergraduate start son-ethlng big FY2011 Annual Comparison EWU ESC* CWU* WWU* UW* WSU* Tuition $6,088 $6,108 $6,201 $6,186 $8,509 8,592 Mandatory Fees Books & Supplies 1,035 1,0351 1,035 1,035 1,035 1,035 Subtotal $7,6651 $7,771 1 $8,148 $7,983 $9,804 10,523 Room & Board 7,500 I 8,460 8,9o1 I 8,7481 9,399 9,664 Total Cost $15,165 $16,231 $17,049 $16,731 $19,203 $20,187 20

21 Student Learning Experience Class size Student to faculty ratio Access to classes Student service levels FY2011 Increases - Proposed start son-ethlng big For approval at the June 29, 2010 Board of Trustees meeting: FY2011 Service & Activity Fees Housing & Dining Rates 14% 3.5% on housing 4.5% on meal plans Average of 4% 21

22 FY201 1 Revised Budget - Proposed For approval at the June 29, 2010 Board of Trustees meeting: Education & General CnclJdes redlerges & presdertl's nf1w t1Ye 1\n:l) Auxiliaries FY2011 FY2011 FY2011 (Approved) (Change) (Revised) $ 133,072,681 32,718,658 $86,420 $133,159,101 (511,390) 32,207,268 Scholarships and Fellowships Sponsored Programs 27,950,000 15,600,000 (565,000) 27,385,000 (500,000) 15,100,000 Grand Total Budget $209,341,339 ($1,489,970) $207,851, Supplemental Capital Budget start son-ethlng big 22

23 ---- BOT FY2011 Budget Preview, June 10, 2010 Capital Budget -Appropriations.. Fund Pnor Appropnatlons Source (Approved) Ch ange Supplemental (Revised) ($2,430,000) 0 0 Total Appropriations $39,523,000 $1,105,000 $40,628,000 Capital Budget -Reappropriations start son-ethlng big.. Fund Prior Reappropnat1ons source (Approved) Ch ange Supplemental (Revised) Patterson Hall Remodel Fund 057 $400,000 0 $400,000 23

24 Capital Budget - Local Capital. Prior Revised Local Cap1tal FY2011 Change A moun t A moun t Residence Hall Bathrooms $240,000 ($4,000) $236,000 Residence Hall Lighting, Flooring, Paint, & Furniture 340,000 (1,000) 339,000 Residence Hall Roof and other Miscellaneous Repairs 360,000 10, ,000 Dining Capital Equipment 0 102, ,000 Total $940,000 $107,000 $1,047, Supplemental Capital Budget- Proposed stan something big For approval at the June 29, 2010 Board of Trustees meeting:. Prior Supplemental Cap1tal Budget INet Change (A pprove d) (R ev1se. d) Appropriations $39,523,000 $1,105,000 $40,628,000 Reappropriations 9,450,000 (1,343,000) 8,107,000 Local Capital Projects 940, ,000 1,047,000 Total Capital Budget $49,913,000 ($131,000) $49,782,000 24

25 EAS'I'EKN WASHINGTON UNIVERSITY start something big 25