CLEVELAND STATE UNIVERSITY

Transcription

1 CLEVELAND STATE UNIVERSITY BUDGET BOOK FISCAL YEAR 2009 OFFICE OF BUDGET AND FINANCIAL ANALYSIS

2 Section I CLEVELAND STATE UNIVERSITY FY 2009 BUDGET BOOK TABLE OF CONTENTS PAGE Cleveland State University Proposed Budget Approved Budget Document - CSU Board of Trustees 06/20/08 1 Approved Tuition Schedule - CSU Board of Trustees 06/20/08 10 Section II Summary Reports A. Budget History by Fund Total 14 Fund Group Totals: FY FY 2009 E. Operating Budget 15 Operating Budget by Major Revenue and Expense Categories: FY 2008 and FY C. General Fee Budget 16 General Fee Budget by Revenue and Expense: FY 2008 and FY 2009 D. Campus Support Services Self-supporting Auxiliary enterprise budgets - Bookstore, Child Care Center, Dining Services, Residence Halls, Parking, and Wolstein Center for FY 2008 and FY E. Approved University Revenue Budgets - Operating 81General Fee 18 Fiscal Years F. Approved Expense Budgets by Program 1. Expenditure budget summary by budget program classification for Fiscal Years Expenditure budget detail by budget program classification for Fiscal Years Section 111 Departmental Budgets by Fund, Division and Department 33 Section IV Departmental Listing of University Positions 51 THE FY 2009 BUDGET BOOK CONTAINS ESTIMATED DATA PREPARED AS OF JULY 1, 2008,THE BEGINNING OF FISCAL YEAR ACTUAL REVENUE AND EXPENSE AMOUNTS MAY VARY FROM THE BUDGET PIAN. PI 2009 ACTUAL RESULTS ARE REPORTED IN THE UNIVERSITY S AUDITED FINANCIAL REPORT AVAllABLE IN THE CONTROLLER S OFFICE AT THE CONCLUSION OF THE FISCAL YEAR. Please direct any questions on this document to the Office of Budget 81Financial Analysis. (Extensions 5401, 4505, or 3946.) Cleveland State University is an Affirmative Action/Equal Opportunity institution. No person will be denied opportunity for employment or education or be subject to discrimination in any project, program or activity because of race, color, religion, sex, sexual orientation, national origin, age, handicap or disability, disabled veteran or Vietnam era veteran status.

3 FY 2009 Proposed Budget Prepared for the Cleveland State University Board of Trustees June 20,2008 The FY 2009 Cleveland State University (CSU) budget has been reviewed with the Planning and Budget Advisory Committee (PBAC) and the President s Senior Staff. These groups support the proposed budget as critical to meeting the University s goals and objectives. The total budget is comprised of the Operating Budget, the General Fee Budget, and Campus Support Services Budget. Operating Budget (Exhibit A) State Subsidy Approximately 36 % of CSU s annual FY 2009 Operating Budget is funded from state subsidy comprised of the State Share of Instruction (SSI), Access Challenge, and Success Challenge grants. The budgeted FY 2009 allocation of state subsidy vs. FY 2008 is as follows: N O S FY09 Approved FYOS Actual Proposed Subsidy Component Budget Appropriation Budget State Share of Instruction (SSI) $ 65,891,725 $ 65,936,216 $ 70,200,000 Access Challenge 522, , ,000 Success Challenge 3,317,841 3,278,686 3,200,000 Total $ 69,732,270 $ 69,735,454 $ 73,902,000 CSU s FY 2008 proposed budget level for state subsidy is based upon the provisions of Ohio Substitute House Bill 119 (HB 119), the FY budget bill. Under this legislation, CSU receives 10% more in State Share of Instruction (SSI) funding than FY The result is an estimated FY09 SSI allocation of $ 70.2 million. This is an increase of $4.3 million in SSI funding in comparison to the FY actual appropriation. Tuition Revenue Approximately 57% of CSU s annual FY 2009 Operating Budget is funded from instructional and other student fees. FY 2009 s tuition revenue is based upon the tuition rates that were approved by the Board of Trustees for approval on May 16, 2008, and the FY 2009 enrollment projection of 360,498 student credit hours (SCH). 1

4 The provisions of the Ohio Substitute House Bill 119 mandate no Undergraduate tuition increase for FY 2009 for Ohio s public colleges and universities. As a result, CSU s Undergraduate tuition for FY 2009 is the same as FY 2007 levels. For FY 2009, CSU has elected to maintain Graduate and Law tuition rates at the FY 2008 levels. FY 2009 student credit hour (SCH) enrollment is projected at the expected FY 2008 level. The FY 2008 Budget was based on total enrollment of 345,393 SCH. The actual FY 2008 enrollment is expected to be between 359, ,000 SCH. (Refer to Exhibit D for SCH history). State Subsidy vs. Student Fees The major sources of funding for CSU s Operating Budget are state subsidy and student tuition and other student fees. A higher percentage of the budget is being funded from student sources versus state assistance, as shown in the following table. The FY 2008 and 2009 Budgets have approximately the same percentage breakdown of funding sources. Other Revenue sources are the Technology Fee, Investment Income, Departmental Income, and the University s recovery of indirect costs from grants. Cleveland State University Operating Budget Revenue Sources FY2005-FY2008 Budgets Revenue FY 05 FY 06 FY 07 N 08 FY 09 Component Budget Budpet Budget Budget Budget State Subsidy 37% 36% 35% 36% 36% Student Tuition 59% 58% 59% 58% 57% & Other Fees 0ther Revenue 4 yo 6Yo 6Yo 6% 7yo Total 100% 100% 100% 100% 100% Expenditures The FY 2009 Proposed Operating Budget is $201,001,161, $ 6.2 million or 3.2% greater than the FY 2008 Approved Budget. Budgeted expenses reflect FY 2009 salary increases and the accompanying increase in fringe benefits expense, plus an increase in the actual fringe benefit rate to cover higher employer-paid OPERS retirement plan contributions. Exhibit A compares the FY 2009 Proposed Budget with the FY 2008 Approved Budget. The University has increased the budget for Financial Aid by approximately $1.8 million. The majority of this increase, $1.3 million, funds the Honors Program on a permanent basis. Utility costs are expected to increase in FY 2009 due primarily to the passage of Ohio Senate Bill 221 (April 2008) which sets new procedures for determining Ohio electric utilities wholesale power increase under regulated and de-regulated market foiiiiats. Increases resulting from this legislation do not take effect until January 1, 2009 and will affect only the second-half of the fiscal year operations. The University s plan is 2

5 to fund this increase using Contingency and one-time funds in FY 2009 before pecmanently funding the cost increase in the FY Budget. General Fee Budget (Exhibit B) The General Fee Budget funds the University s student organizations, student government, student life, Recreation Center, Student Center, and Interscholastic Athletics programs. The proposed FY 2009 General Fee Budget totals $13.9 million compared to the FY08 Approved Budget of $13.5 million. The General Fee Budget is funded by the student-paid General Fee, as well as other income generated by Athletics, the Recreation Center, and student organizations. The FY 2009 General Fee Contingency expense line provides for meeting future debt service obligations on the Student Center. Campus Support Services (Exhibit C) The proposed FY 2009 Campus Support Services budget includes the self-supporting auxiliary enterprise budgets for the University Bookstore, Child Care Center, Dining Services, Residence Halls, Parking Services and the Wolstein Center, totaling $15.3 million. Significant features of the FY 2008 Campus Support Services budgets are as fo110ws : Bookstore - Revenue is projected at $750,000, with expenditures planned at $235,000 resulting in a projected $515,000 surplus. As in FY 2008, the Bookstore s FY 2009 budget is charged with covering the debt service for the new Bookstore location in the Student Center currently under construction. Child Care Center - The deficit in the Child Care Services budget is expected to be lower than the FY 2008 deficit as the facility enters its second full year of operation. As younger children are established as continuing clients, the Center anticipates breaking even during the third year of operations. Dining Services - The Dining Services budget includes revenue from all areas of dining services, including residential dining, retail, catering and vending. Revenue projections for resident students are based on each resident participating in a meal plan, which has been re-structured compared to FY Revenue projections also consider the decommissioning of the University Center Dining location and the addition of several campus food service locations. Residence Halls - The Residence Halls budget provides for the entire operation of Viking Hall and certain expenses related to Fenn Tower, which is operated through the Euclid Avenue Housing Authority (EAHC). The majority of the revenue is from residence fees for Viking Hall rooms which were increased 2-5% over FY 2008, depending on the room type, by the Board of Trustees on September 20, 2007, as well as lease income from EAHC for Fenn Tower. Expense projections reflect the debt service for Viking Hall bonds and expected increases in utility costs. 3

6 Parking Services - The FY 2009 Parking Services budget reflects the increased revenue from a 12.5% increase on all pre-paid hangtags approved by the Board of Trustees on November 16, The budget also reflects payment on the debt service for the East Garage and the Recreation Center parking garage projects. Wolstein Center- The FY 2009 budget is based on revenue which is 5.7% higher than the FY 2008 budget, due mainly from a planned increase in advertising income. Expense increases are primarily the result of increased utility and maintenance costs. Summary The Cleveland State University Board of Trustees is requested to authorize the adoption of a $230.3 million total University All-Funds Budget for FY 2009 as follows: FY 2009 Cleveland State University All-Funds Budget Operating Budget General Fee Budget Total - Education & General Campus Support Services Total $201,001,161 13,947,479 $214,948,640 $ 15,344,674 $230,293,314 4

7 EXHIBIT A CIeveIand State University Proposed FY2009 Operating Budget FY 2008 FY 2009 Approved Proposed Budget Budget Revenue State Subsidy: State Share of Instruction (SSI) Access Challenge Success Challenge Total State Subsidy Student Instructional Fee Miscellaneous Student Fee Technology Fee Non-Credit Instruction (Continuing Ed) Investment Income Departmental Income Indirect Cost Recoveries Other Income Total Revenue Expense Salaries Fringe Benefits Financial Aid Technology Fee Supplies Travel Library Materials Communications Maintenance Utilities Equipment Outside Services Other Expenses Contingency Total Expenses Total Revenue Less Expense $ 65,891,725 $ 70,200,000 (I) 522, ,000 3,317,841 3,200,000 $ 69,732,270 $ 73,902,000 $ 108,762,120 $ 113,114,993 1,466,600 1,443,950 2,048,742 2,118,507 2,060,000 2,060,000 6,000,000 4,000,000 2,612,906 2,116,515 1,750,000 1,750, , ,196 $ 194,786,325 $ 201,001,161 $ 113,958,701 (2) $ 118,109,697 (3) 33,994,030 (2) 36,172,864 (3) 11,015,227 12,806,903 2,048,742 2,118,507 2,523,185 2,752,231 1,823,394 2,020,109 2,533,000 2,533,000 5,002,080 5,006,366 4,659,070 4,498,555 7,702$4 3 7,702, , ,835 1,707,798 1,745,906 4,691, ,079 2,277,818 (2) 1,435,466 $ ,325 $ ,161 $ $ Notes: (1) The FY 2009 State Share of Instruction (SSI) is based upon the allocation estimate provided by the Ohio Board of Regents (OBOR). The FYO9 allocation is based on the FYO8-09 budget bill (Substitute House Bill 119) where additional SSI funding was appropriated to compensate for state colleges and universities maintaining instate undergraduate tuition at FY07 levels. (2) The FY 2008 Approved Budget originally provided funding for FY07 & FY08 salary and fringe increases in the Contingency line, rather than in the Salaries and Fringe Benefit lines due to the timing of wage settlements with University labor unions. The FY08 Approved Budget column has been adjusted by moving the increases from Contingency to the Salaries and Fringe Benefit lines. (3) The FY 2009 Proposed Budget incorporates within each department funding for all wage and fringe increases for FY2007, FY2008 and FY

8 EXHIBIT B Cleveland State University FY 2009 Proposed General Fee Budget Revenue General Fee Revenue Other Incorne Total Revenue FY 2008 Approved Budget $ 11,853,701 $ 1,646,211 $ 13,499,912 FY 2009 Proposed Budget $ 12,295,329 $ 1,652,150 $ 13,947,479 Expense Student Activities $ 1,524,356 $ 1,390,427 RecreationKtudent Center $ 4,182,454 Athletics $ 6,990,815 Contingency $ 802,287 Total Expenses!% $ 4,122,449 $ 7,421,500 $ 1,013,103!%

9 EXHIBIT C Cleveland State University FY 2009 Proposed Campus Support Services Budget Revenue Operating Revenue Total Revenue Expenses Salaries Fringe Benefits Debt Service Operating Expenses Total Expenses Operating Income/(Loss) Child Care Dining Residence Wolstein Bookstore Center Services (1) Halls (2) Parking Center Total $ 750,000 $ 537,173 $ 4,487,500 $ 3,065,341 $ 3,968,525! 2,536,135 $. 15,344,674 $ 750,000! 537,173! 4,487,500! 3,065,341 $ 3,968,525 $ 2,536,135 $ 15,344,674 $ - $ - $ 20,608 $ - $ 827,212 $ - $ 847,820 $ - $ - $ 6,904 $ - $ 205,978 $ - $ 212,882! 100,000 $ - $ 80,928 $ 437,869 $ 1,109,891 $ - $ 1,728,688 $ 134,942 $ 653,035 $ 4,598,688 $ 2,729,061 $ 1,310,117 $ 2,696,362 $ 12,122,205! 234,942! 653,035 $ 4,707,128 $ 3,166,930 $ 3,453,198 $ 2,696,362 $ 14,911,595 $ 515,058 $ (115,862) $ (219,628) $ (101,589)! 515,327! (160,227) $ 433,079 Transfers Net Income/(Loss) $ 515,058 $ (115,862) $ (219,628) $ (101,589)!$ 515,327 $ (160,227) $ 433,079 (1) Dining Services is comprised of Dept 6210-Campus Food Service and Dept 6215-Residence Hall Food Service (2) Residence Halls is comprised of Dept 6020-Viking Hall and Dept 6030-Fenn Tower Included in Operating Revenue are residents' fees for Viking Hall and lease payments from Euclid Avenue Housing (EAH) to the Universityfor Fenn Tower. Debt Service applies only to Viking Hall. The Operating Expenses apply to both residence halls.

10 EXHIBIT D CLEVELAND STATE UNIVERSITY ENROLLMENT TRENDS (SCH) Actual Actual Actual Actual Actual Actual Actual Actual Projected Fiscal Year SCH 360, , , , , , , , , I I 0!4 e S 0 I c U CI C Q U S G Fiscal Year

11 BOARD OF TRUSTEES June 20,2008 RESOLUTION APPROVING UNIVERSITY OPERATING BUDGET FOR FY 2009 BE IT RESOLVED, that the proposed University budget for FY 2009 be adopted. Operating Budget General Fee Budget Total Educational & General Campus Support Services Total University Budget $201,001,161 $ 13,947,479 $214,948,640 $ 15,344,674 $230,

12 CLEVELAND STATE UNIVERSITY APPROVED FYO9 TUITION FEE SCHEDULE For Terms Fall '08 - Spring '09 - Summer '09 UNDERGRADUATE Increase Effective: Fall '08 Term FY 09 Fee Component CR HR Increase Instructional $ 3, $ 3, $ - FYO8-FYO9 General Fee $ $ $ - Percentage Tech Fee $ $ $ - Increase Total $ 3, $ % GRADUATE Increase Effective: Fall '08 Term Fee Component ONE CREDIT HOUR ONE SEMESTER (a) ACADEMIC YEAR I FY08 I FYO9 I II FY08 FYO9 CRHR CRHR Increase I 1 CRHR I CRHR I I Increase I CR HR Increase Instructional $ I $ I $ - I I $ 5, I $ 5, I $ - FYO8-FYO9 General Fee Percentage Tech Fee $ 6.50 I $ $ $ I $ - Increase Total $ I $ I $ - I I $ 5, I $ 5, I $ - $11, $11, I $ % (a) Tuition band is 13-16Credit Hours CLEVELAND-MARSHALL COLLEGE OF LAW Increase Effective: Fall '08 Term ONE CREDIT HOUR ONE SEMESTER (a) ACADEMIC YEAR I FY08 I FYO9 I I I FY08 I FYO9 I I Fee Component CRHR I CRHR I Increase CRHR I CRHR I Increase Instructional $ I $ I $ - $ 7, I $ 7, I $ - FYO8-FYO9 General Fee I $ I $ I $ - I I $ I $ I $ - I Percentage Tech Fee $ I $ I$ - Increase Total $16, I $16, I $ % (a) Tuition band is Credit Hours

13 SPECIAL PROGRAMS CLEVELAND STATE UNIVERSITY APPROVED FYO9 TUITION FEE SCHEDULE For Terms Fall '08 - Spring '09 - Summer '09 Accelerated MBA Program (AMBA) College of Business Administration Increase Effective: Fall '08 Term FY oa FY 09 Increase Program Fee $ 15, $ 15, $ - (32 credit hours) $489.25/Cr Hr $489.25/Cr Hr 0.00% The program has two starting times: August and January. The FY 09 rate is effective for the August 2008 start (FY 09) which ends in July 2009 (FY IO),and for the January 2009 start (FY 09)which ends in December 2009 (FY 10) Program Fee applies to both Ohio residents and non-residents. FYO8 I FY 09 Increase Program Fee $ 32,500.00I $ 34, $ 2, % The fee payment schedule is as follows: Deposit Fall 2006 Spring 2007 Summer 2007 Fall 2007 Spring 2008 Total $ $ 700 6,840 6,840 6,840 6,840 6,840 34,900 * Deposit due July 1 * A discount of $ is granted to students who are accepted and enroll in the Fall 2008 Cohort before May 31,2008. Program Fee applies to both Ohio residents and non-residents. Diversity Institute Increase Effective: Fall '08 Term Masters Degree Certificate Program I $ 15,006.80I $ 15,006.80I $ - I 0.00% w Program Fee applies to both Ohio residents and non-residents. w

14 ~~~ CLEVELAND STATE UNIVERSITY APPROVED FYO9 TUITION FEE SCHEDULE For Terms Fall '08 - Spring '09 - Summer '09 SPECIAL PROGRAMS (CONT'D) Graduate Certificate in Research Administration - Executive Format College of Urban Affairs Increase Effective: Fall '08 Term FY 08 FY 09 Increase CertificateProgram $ 10, $ 10, $ $530.00/CrHr $530.00/CrHr 0.00% The Graduate Certificate in Research Administration is an Executive-format program consisting of a two semester program. A program deposit of 10% ($1,060.00) is due within 2 weeks after acceptance into the program. The deposit is applied toward the total cost of the program's two semester tuition. Program Fee applies to both Ohio residents and non-residents. Masters of Public Health (MPH) Offered in Conjunction With the Northeastern Ohio Universities College of Medicine (NEOUCOM) MPH Program Increase Effective: Fall '08 Term FY 08 FY 09 CR HR CR HR Increase CR HR CR HR Increase InstructionalFee $ $ $ Masters of Fine M s - Creative Writing (MFA) Offered in Conjunction With the Northeast Ohio Masters of Fine Arts -Creative Writing Consortium (University of Akron, Cleveland State, Kent State and Youngstown State) Increase Effective: Fall '08 Term ACADEMIC YEAR InstructionalFee (a) Tuition band is 13-16Credit Hours The Masters of Fine Arts-Creative Writing program is a consortium of four northeastern Ohio four-year universities - CSU CSU, KSU, UA, and YSU. The Instructional Fee for this program is determined by an agreed-upon formula involving the graduate level instructionaland general fees of all four participating universities. Program Fee applies to both Ohio residents and non-residents. w h,

15 BOARD OF TRUSTEES May 16,2008 Resolution INCREASES IN TUITION FOR SPECIAL PROGRAMS BE IT RESOLVED, that effective Fall 2008 the tuition schedule for undergraduate, graduate, law and other miscellaneous special programs is increased as follows: Undergraduate 0% Graduate 0% Law 0% Special Programs Per the Attached Schedule 13

16 Budget History by Fund Group Fiscal Years Fund Group FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 Operating $ 171,998,321 $ 182,368,219 $ 184,920,079 $ 185,730,477 $ 194,786,325 $ 201,001,161 General Fee $ 8,250,085 $ 9,281,841 $ 10,856,279 $ 12,973,088 $ 13,499,912 $ 13,947,479 Total Instructional & General $ 180,248,406 $ 191,650,060 $ 195,776,358 $ 198,703,565 $ 208,286,237 $ 214,948,640 Auxiliary $ 9,698,190 $ 9,797,810 $ 10,534,777 $ 12,965,978 $ 13,603,496 $ 15,344,674 Total Budget $ 189,946,596 $ 201,447,870 $ 206,311,135 $ 211,669,543 $ 221,889,733 $ 230,293,314 14

17 FY2009 Operating Budget FY 2008 Approved Budget FY 2009 Proposed Budget Revenue State Subsidy: State Share of Instruction (SSI) Access Challenge Success Challenge Total State Subsidy Student Instructional Fee Miscellaneous Student Fee Technology Fee Non-Credit Instruction (Continuing Ed) Investment Income Departmental Income Indirect Cost Recoveries Other Income Total Revenue $ 65,891, ,704 3,317,841 $ 69,732,270 $ 108,762,120 1,466,600 2,048,742 2,060,000 6,000,000 2,612,906 1,750, $ 194,786,325 $ 70,200,000 (1) 502,000 3,200,000 $ 73,902,000 $ 113,114,993 1,443,950 2,118,507 2,060,000 4,000,000 2,116,515 1,750, $ 201,001,161 Expense Salaries Fringe Benefits Financial Aid Technology Fee Supplies Travel Library Materials Communications Maintenance Utilities Equipment Outside Services Other Expenses Contingency Total Expenses $ 113,958,701 (2) 33,994,030 (2) 11,015,227 2,048,742 2,523,185 1,823,394 2,533,000 5,002,080 4,659,070 7,702, ,772 1,707,798 4,691,865 2,277,818 (2) $ 194, $ 118,109,697 (3) 36,172,864 (3) 12,806,903 2,118, ,231 2,020,109 2,533,000 5,006,366 4,498,555 7,702, ,835 1,745,906 3,172,079 1,435,466 $ 201,001,161 Total Revenue Less Expense Notes: (1) The FY 2009 State Share of Instruction (SSI) is based upon the allocation estimate provided by the Ohio Board of Regents (OBOR). The FYO9 allocation is based on the FYO8-09 budget bill (Substitute House Bill 119) where additional SSI funding was appropriated to compensate for state colleges and universities maintaining in-state undergraduate tuition at FY07 levels. (2) The FY 2008 Approved Budget originally provided funding for FY07 & FY08 salary and fringe increases in the Contingency line, rather than in the Salaries and Fringe Benefit lines due to the timing of wage settlements with University labor unions. The FY08 Approved Budget column has been adjusted by moving the increases from Contingency to the Salaries and Fringe Benefit lines. (3) The FY 2009 Proposed Budget incorporates within each department funding for all wage and fringe increases for FY2007. FY2008 and FY

18 FY 2009 General Fee Budget Revenue General Fee Revenue Other Income Total Revenue FY 2008 FY 2009 Approved Proposed Budget Budget $ 11,853,701 $ 12,295,329 $ 1,646,211 $ 1,652,150 $ 13,499,912 $ 13,947,479 Expense Student Activities Recreation/Student Center Athletics Contingency Total Expenses $ 1,524,356 $ 1,390,427 $ 4,182,454 $ 4,122,449 $ 6,990,815 $ 7,421,500 $ 802,287 $ 1,013,103 $ 13,499,912 $ 13,947,479 16

19 CLEVELAND STATE UNIVERSITY FY 2009 Campus Support Services Budget Auxiliarv Unit FY 2008 FY 2009 Original Original Budnet Budqet Bookstore Child Care Center Dinning Services Residence Halls Parking Wolstein Center Total Income Expenditures Net Budget Income Expenditures Net Budget Income Expenditures Net Budget Income Expenditures Net Budget Income Expenditures Net Budget Income Expenditures Net Budget Income Expenditures Net Budget $ 700,000 $ 750, , ,942 $ 474,019 $ 515,058 $ 548,704 $ 537, , ,035 $ (347,625) $ (115,862) $ $ 4,487, ,707,128 $ (543,888) $ (219,628) $ 2,887,492 $ 3,065,341 2,918,017 3,166,930 $ (30,525) $ (101,589) $ 3,859,000 $ 3,968,525 3,497,800 3,453,198 $ 361,200 $ 515,327 $ 2,398,300 $ 2,536,135 2,399,231 2,696,362 $ (931) $ (160,227) $ 13,603,496 $ 15,344,674 13,691,246 14,911,595 $ (87,750) $ 433,079 17

20 CLEVELAND STATE UNIVERSITY Revenue Budget -Fiscal Years Approved Approved Approved Approved Approved Approved % Change FY04 FY05 FY06 FY07 FY08 FYO9 FYO9 vs. Budget Budget Budget Budget Budget Budget FY04 Budget 1. OPERATING BUDGET-UNRESTRICTED State Subsidy $68,740,005 $67,161,065 $66,119,963 $66,085,466 69,732,270 73,902, % Student Fees 96,106, ,411, ,724, ,912, ,277, ,677, % Other 2,499,654 2,439,784 3,601,564 5,625,000 8,103,687 6,245, % Public Service (Continuing Education) 1,930,000 2,000,000 2,025,000 2,155,000 2,060,000 2,060, % DepartmentalSales & Service 2,721,955 2,356,038 1,448,864 2,952,084 2,612,906 2,116, % TOTAL OPERATING REVENUE $171,998,321 $182,368,219 $184,920,079 $185,730,447 $194,786,325 $201,001, % State Subsidy 39.97% 36.83% 35.76% 35.58% 35.80% 36.77% Student Fees 55.88% 59.45% 60.42% 58.64% 57.64% 58.05% All Other Revenue 4.16% 3.73% 3.83% 5.78% 6.56% 5.18% * Student Fees are comprised of the Instructional Fee, Tech Fee and Misc. Student Fees It. GENERAL FEE BUDGET Student General Fee-Operations $6,391,640 $7,610,536 $7,376,146 $7,473,512 7,427,498 7,722, % Student General Fee-Capital Component 631, ,119 2,569,884 4,229,865 4,426,203 4,572, % Athletic Income 764, , , ,711 1,165,711 1,017, % Departmental Income 87, , , , , , % Reserves 375, TOTAL GENERAL FEE REVENUE $8,250,085 $9,281,841 $10,856,279 $12,973,088 $13,499,912 $13,947, % 111. CAMPUS SUPPORT SERVICES BUDGET $9,698,190 $9,797,810 $10,534,777 $12,965,978 13,603,496 15,344, % TOTAL UNRESTRICTED REVENUE $189,946,596 $201,447,870 $206,311,135 $211,669,513 $221,889,733 $230,293, % 18

21 CLEVELAND STATE UNIVERSITY Expense Budget - Fiscal Years Approved Approved Approved Approved Approved Approved % Change FY04 FY05 FY06 FY07 FY08 FYO9 FYO9 vs. Budget Budget Budget Budget Budget Budget FY04 Budget I. OPERATING BUDGET-UNRESTRICTED Education & General: Instruction and Departmental Research $ 69,575,696 $ 76,475,397 $ 76,478,810 $ 76,280,037 $ 77,321,369 $ 84,515, % Separately Budgeted Research 2,659,760 2,816,041 1, ,117, ,770, % Public Service 3,110,025 3,215,372 3,239,233 3,100,353 3,394,699 3,590, % Academic Support 24,511,525 27,891,500 29,738,641 30,382,518 30,450,611 32,483, % Student Services 11,437,663 12,409,751 12, ,134,895 13, % Institutional Support 39,206,363 36,616,346 37, ,478,913 43,076,391 36,650, % Operation and Maintenance of Plant 15, ,226,570 16,477,394 17,407,252 18,796,224 19,298, % Scholarships and Fellowships 5,617, ,141,609 6, , , % TOTAL OPERATING EXPENDITURES $ 171,998,321 $ $ 184,920,079 $ 185,730,447 $ 194,786,325 $201, % 11. GENERAL FEE BUDGET Education & General: Student Services $ 2,228,681 $ 2,265,474 $ 4,052,479 $ 1,577,551 $ $ 1,390, % RecreationIStudentCenter 4,574,923 4,984,741 5, % Athletics 6, ,016,367 6,803, ,990,815 7,421, % TOTAL GENERAL FEE EXPENDITURES $ 8, $ 9,281,841 $ 10,856,279 $ 12,973,088 $ 13,499,912 $ 13, % 111. CAMPUS SUPPORT SERVICES BUDGET $ 9,097,452 $ 9,797,810 $ 10,534,777 $ 12,985,978 $ 13,603,496 $ 15, % TOTAL UNRESTRICTED EXPENDITURES $ 189, $201,447,870 $ ,135 $211,689,513 $ 221,889,733 $230,293, % 19

22 Operating Budget - Fiscal Years Instruction and Departmental Research?LOChange FYO9 vs. FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY04 Budget Speech & Hearing 715, , , , , , % Biology, Geology & Environ Science 1,976,006 2,280,798 2,236,255 2,205,724 2,270,850 2,506, % Health Sciences 1,329,276 1,573,371 1, ,616,895 1,734,756 2,047, % Mathematics 2,094,563 2,524,592 2,432,533 2,288,635 2,511,965 2, % Mathematics Learning Center 3,831 4,658 5, % Chemistry 1,494,902 1,841,121 1,762,094 1,605,086 1,613,502 1,795, % Physics 866,906 1,027, , ,697 1,067,738 1,184, % Science West Center 108, % Psychology 1,893,695 2,491,525 2,515,193 2,232,559 2,254,183 2,452, % Diversity Institute 28, ,280 97, , , % COS Advising Staff 324, % LA SS Instructional Support 4,049,019 2,903,906 2,917,062 2,804,050 2,875,332 2,901, % LA SS Computerized Labs 182, ,636 37,155 37,155 37,155 37, % Interdisciplinary Studies 18,620 22, % Imagination Workshop 170,320 26,350 10,000 10, Yo Art 1,098,422 1,207,438 1,206,133 1,241,969 1,183,721 1,347, % Academic Challenge - Music 5,000 5,000 5,000 5,000 5,000 5, % Music 1,475,205 1,607,769 1,668, ,353 1,753,059 2,064, % Communication 1,924,601 2, ,030,267 2,063,312 2,029, % Academic Challenge - 2 Music 5,000 5,000 5,000 5,000 5,000 5, % English Drama Modern Language Project Discovery Liberal Studies LS SS East Center LS SS West Center Philosophy Religious Studies 1,805,242 1,764,801 1,709,712 1,736,536 1,885,071 2,326, % 125, , , , , , % 1,084,515 1,139,029 1,051,401 1,062,876 1,030,720 1,I76, % 74, % % 137, , , % 330, , , , , % 1,041,345 1,I 19,698 1,150,562 1,200,570 1,196,670 1,332, % 443, , , , , , % Anthropology Special Projects 15,000 15,000 15,000 15, % Gerontology % Economics 703, , , , , , % History 1,249,622 1,364,867 1,394,123 1,454,603 1,446,941 1,621, % Political Science 936, , , , , , % 20

23 Operating Budget - Fiscal Years % Change FYO9 vs. FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY04 Budget Sociology 914, ,122,157 1,148,384 1,361, % Anthropology 538, , , , , , % Social Work 1,336,032 1,455,812 1,470,448 1,586,153 1,580,112 1,801, % LA SS Off Campus Programs 140,000 10,000 10,000 10,000 10,000 10, % Executive MBA 308, , , , , , % DBA Program 43,060 43,804 44,171 25,008 25,259 27, % Accounting 1,543,506 1,639,891 1,735,552 1, ,809,986 2, % Computer & InformationSciences 2,411,888 2,584,647 2,620,994 2,588,705 2,548,370 2, % Health Care Administration 367, , , , , , % Accelerated MBA Program 28,734 19,815 19,910 20,341 20,705 45, % Finance 1,170,298 1,391,989 1,372,755 1,371,107 1,433,208 1,570, % Business East Center 11,700 11,725 11,825 11,860 47, % Business West Center 58,300 58,425 58,923 59,097 89, % Management 1,563,069 1,675,556 1,687,701 1,749,617 1,688,854 1,851, % Marketing 1,781,263 2,022,462 2,049,586 2,057,124 2,039,638 2,244, % Business Off Campus Programs 55, , , , ,642 84, % Operations Management & Business Statistics 1,081,588 1,134,532 1,146,806 1,148,632 1,156,246 1,253, % Ctr Educational Technology 241, , , % Phd Program 84,450 89,184 91,Ol5 94,569 94, , % Curriculum & Foundations 1,658,577 2,396,184 2,262,l 18 2,159,l86 2,012,123 2,152, % Dept of Teacher Education 2,439,541 2,830,351 3,050, ,585 3,097,571 3,492, % Accelerated Nursing Program 800, , , , , % Masters of Public Health 3,000 3,000 3,000 3, % Nursing 1,301,684 1,616,918 1,625,222 1,706,024 1,731,083 2,137, % GCEDCINRPCD Grant lndirects 4, % Field Service 660, , , , , , % Physical Education 1,476,336 1,530,257 1,655,278 1,722,614 1,561,834 1,718, % Education East Center 317, , , , % Education West Center 284, , , , , % Counseling, Admin.. Supervision & Adult Learning 1,633, Education Off Campus Programs 120, EngineeringTech Fee 70, EngineeringTechnology 466,285 2,034, ,551 80, ,367 1,978, , ,830 2,222, ,141 80, ,349 2,168, , , ,444 2,120,146 42, , , Chemical Engineering 939, , ,112 1,034,356 1,038,054 1,163, % EngineeringACE Program % 29.8% -64.4% 71.4% 7.9% 21

24 Operating Budget -Fiscal Years % Change FYO9 vs. FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY04 Budget Applied Biomedical Engineering 19,981 10,191 10,212 10,557 9,216 9, % Civil Engineering 869, , , ,533 1,184,456 1,353, % Electrical Engineering 1,376,445 1,538,299 1,486,632 1,659,641 1,967,163 2,176, ' Industrial Engineering 862, , , , , % Mechanical Engineering 1,265,069 1,312,296 1,338,652 1,402,288 1,410,163 1,338, % Engineering Off Campus Programs 20,000 20,400 20,444 33,522 33,621 33, Yo Law Instruction 7.127,342 7,132,326 7,240,015 7, ,234,078 7,733, % Moot Court 48,355 48,758 45,612 44,494 44,882 46, % Law Foreign Exchange ,715 87,284 86, % Journal of Law & Health 14,750 14,750 26,047 24,954 20,842 22, % Law Review 80,872 82,079 61,344 59,958 60,734 68, % Urban Studies 717, , , , ,318 1,111, % Aaple Program 3,000 3,000 2,000 2,000 2,002 7, % Urban Studies Graduate Program 2,172,762 2,265,869 2,359,670 2,443,514 2,389,903 2,704, % Levin Chair Support 50,325 79,698 80,273 82, , , % Ctr for Leadership Development 50,000 50,000 50,000 50,000 50,052 50, % Urban East Center 13,000 13,000 13,008 8, % Urban Affairs Off Campus Programs 65,000 65,234 65,234 60,318 60,494 60, % University Studies 644, , , , % Part-time Faculty 147, ,713 87,938 88,688 88, % Provost Incentive Fund 778, , , , , , % Honors Program 264, , , , % Technology Fee 2,266,507 2,266,507 2,365,961 2,067,280 2,048,742 2,118, % 69,575,696 76,475,397 76,478,810 76,280,037 77,321,369 84,515, % Separately Budgeted Research Mass Spec Facility 67,340 69, % Bayachou Bridge 44, % Center for Environmental Sciences 211, , ,198 60,625 19, % LaborlManagement Relations Center 20,000 20, % Industrial Technology Institute 243, , , % DNA Sequencing Lab 38,850 61,085 52,544 55,290 42, % Biology PhD Prog Strategic Inv 273, ,000 48, , , , % ABE Strategic Invest 390, , , , , % MMP Prog Strategic Invest 95,141 99, ,131 80,001 80,001 30, % 22

25 Operating Budget - Fiscal Years Yo Change FYO9 vs. FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY04 Budget Chemistry PhD Strategic Invest 260, , , , , % Masters in Public Health 33, % OBOR Doctoral Investment 260, , , % Indirect Cost 5% Share 75,000 1, % Research Institute 24,263 19,763 5, % Sponsored Prog & Research 208, , , , , , % Sponsored Prog & Research from lndirects 120, , , , , , % Regulatory Support from lndirects 16,340 43,985 17,698 20, , % Animal Care Facility 64,433 84,574 93,136 72,317 42,280 86, % Biomedical & Health Institute 150, , , ,515 19, % Healing Across Cultures 10, % Ctr for Health Equity % Technology Transfers 25,000 20,000 44,500 27,000 90, , % Economic Development Quarterly Journal 15,084 13,338 13,232 18,101 22,082 20, % Research and Public Service Centers 45,071 46,531 50,839 52,865 48, % Urban Child Research Center 40,992 44,311 44,641 46,062 46, % Woodlake Environmental Field Svc 5,000 4,975 5,053 3, % 2,659,760 2,816,041 1,636,702 2,117,112 1,912,980 1,770, % Public Service Study of the Arts 40,000 40, , , , , % Art Gallery 5,263 5,263 5,263 5, % Cleveland Stater 21,300 21,300 21,300 21,300 21, % Humanities Consortium Lecture 30,113 31,710 20,362 20,362 20,362 20, % Kina1Winik Center 1,473 1,473 1,473 1, % Executive Development Ctr ,025 87,730 91,269 93, , % Law School Continuing Education Seminar 1,578 1,578 1,578 1, % N.O.D.I.S. 6,000 13,700 25,000 25,000 25,000 25, % Ctr for Community Problems % Ctr for Nbrhood Development 30,414 16,204 16,758 16, % Urban Room Rental 3,500 2,000 2,000 2,000 3, % Diversity Institute , % Dean of Continuing Education 507, , , , , , % ESL Programs 114, , , , , % E-Learning 400, , % 23

26 Operating Budget - Fiscal Years Continuing Education Programs Cole Center ESL Programs Nursing Programs Business Programs Engineering Tech Programs Hazmat Program Conference Services % Change FYO9 vs. FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY04 Budget 1,559,314 1,594,666 1,629,460 1,517,872 1,437,188 1,413, % 113, , , ,000 97, , % 7,734 8, % 84,848 88,182 88,860 96,017 99, ,Ol5 27.3% 83,502 86,784 87,452 74,060 76,158 86, % 88,666 92,151 85,150 70,489 76,158 82, % 22,136 22,202 26, % 360, , , , , , % 3,110,025 3,215,372 3,239,233 3,100,353 3,394,699 3,590, % Academic Support Dean, College of Sciences UPE Dean, College of Liberal Arts & Social Sciences Faculty Dedlncentive Dean, College of Business Administration Dean, College of Education and Human Services Dean, College of Engineering Engineering Technology Dean, College of Law Law Development Law Library Dean, College of Graduate Studies Recovered Indirect Costs Grad Stipends/Fees/Tuition Dean, College of Urban Affairs TOPS Program Center for Teaching Excellence Women's Comprehensive Program International Services & Programs Instructional Media Services Library - Main Library Acquisitions Black Studies Writing Center 1,098,466 1,970,467 2,972,490 2,866,108 2,974, % 14,604 15, % 1,204,674 1,206,055 1,374,658 1,107,524 1,268,073 1,394, % 75, % 1,591,905 1, ,729,339 1,798,415 1,807,099 2,098, % 1,183,619 1,842,954 1,989,879 1,660,008 1,681,431 1,520, % 1,373,934 1,440,153 1,608,453 1,318,714 1,267,879 1,483, % 5, % 762, , , , ,696 1,183, % 18,000 28, % 2,427,366 2,396,109 2,416,062 2,479 I 745 2,488,385 2,624, Yo 757, , , , , , % 30, % 6,771,202 7,233,722 7,744,060 8,032,913 8,275,507 8,275, % 410, , , , , , % 315, ,850 71,689 83,974 85,790 52, % 364, , , , , , % 105,838 95, , , , , % 594, , , , ,l35 746, % 881, , % 5,029,954 4, ,651,552 4,004,593 5,805,329 6,211, % 239, , ,600 1,769, % 265, , , % 76,988 79,073 79,545 81,476 83,105 83, % 24

27 Operating Budget - Fiscal Years Academic Web Manager Academic Affairs Contingency West Center Administration East Center Administration R.O.T.C Undergraduate Studies Role/Status of Women Faculty Senate Faculty Awards Assessment FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 FY , , , , , ,988 24,866 3,778 3,779 3,779 12, , , , , , , , , , ,443 2,300 1,200 1,200 1,200 1, ,014 13,710 13,710 13,730 13,730 13,730 13,737 88,369 89,810 90,516 92,431 94,302 99' ,460 11,860 11,930 49,780 69, , , ,429 97,004 24,511,525 27,891,500 29,738,641 30,382,518 30, ,483,411 O/O Change FYO9 vs. FY04 Budget 18.9% 100% 100% 100% -82.6% 100% 0.2% 13.1% 2.4% 94.9% 32.5% Student Services CLASS Advising Education Student Services Center Law Academic Assistance Law Commencement Law Student Services Graduate Admissions Urban Student Services Dean of University Studies Disability Services Athletic Academic Advising Institutional Diversity (SAID) Student Organization Housekeeping Greek Affairs Student Life Mentoring Program Counseling Center Health Services University Advising Comprehensive Learning Ctr Orientation Enrollment Services American Reads 414, , , , , , , , , , , , ,620 25, , , , , , , , , , , , ,205 56,466 58, , ,691 96, , , , ,512 55,709 81,556 85,983 45,466 47, , ,280 81,946 88,921 89,493 98,468 98, , , , , , , ,909 10,000 10,000 10,000 10,000 3,000 3,000 3, , , , , , ,325 58,741 61,580 61,977 65,140 65, , , , , , , , , , , , , , , , , , , , , ,637 56,613 83, ,l83 108, , , , , , I , , ,020 52,094 58,857 59,063 64, % 32.1% 25.6% 30.0% 48.0% 120.2% -I00.0% 275.5% 31.1% 23.6% 100% 100% 16.3% % 41.O% 70.2% -21.1% -80.1% 216.6% -15.9% % 25

28 CleveIand State U niversity Operating Budget - Fiscal Years % Change FYO9 vs. FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY04 Budget Viking Card 170, , , , , % Admissions Office 1,191,968 1,097, ,934 1,231,014 1,021,942 1,047, Yo Campus , ,906 1,048, ,827 1,015, % Registrar's Office 1,023, ,619 1,031,712 1,108,613 1,153,552 1,383, % Career Services Ctr 100% Career Development 622, , , , ,287 1,009, % Link Program 202, , , % Financial Aid 1,485,554 1,252,289 I,185,408 1,191,302 1,351,246 1,481, % Poetry Center (formerly General Fee) 38, % Music Assemblies (formerlygeneral Fee) 29, % Theatre Assemblies (formerly Genera Fee) 61, % Art Assemblies ( formerly Genmeral Fee) 9, % Dance Assemblies (formerly General Fee) 10, % Program On Campus Unity 89,672 89,672 89,725 89,725 89,725 89, Yo Minority RecruitmenVRetention(RecruitmentlRetentil 37,744 41,184 43,318 45,543 45,543 45, % AHANA Peer Monitoring Program 165, , , , , , % General Education 55,425 57,325 57,711 7,059 59,593 77, % Tutoring/Placement 186, , , ,807 74, , % Off Campus Admin & Services 151, , , , , , % 11,437,663 12,409,751 12,534,339 13,134,895 13,455,951 14,519, % Institutional Support InformationServices & Technology 7,966,359 8,215,882 8,628,391 8,534,016 8,476,638 9,517, % Telephone Department 100% Duplicating 100% Vice President Administration 361, , % Peoplesoft 8 Upgrade 871, , , , , % IST 3.9% Tech Fee 77, % Dept of Alumni Affairs 349, , , , , , % YP Univ Re1 & Development 372, , , , , , % Dept of Development 1,028, , , , ,776 1,133, % Public Relations & Publications 2,151,921 2,233,134 2,241,913 2,257,966 2,253,822 2,438, % Government Relations 257, , , , , , % Dept of Advancement Services 260, , , , , % InstitutionalMemberships 220, , , , , , % 26

29 Operating Budget - Fiscal Years % Change FYO9 vs. FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY04 Budget Department Indirect Incentive , , , , % Bad Debt and Collection Costs 590, , ,791 1,190,000 1,066, , % Bank Fees 400, , , , , , % Affirmative Action 254, , , , , % Public Audit 152, , , , , , % Contingency 11,890,346 7,549,937 7,886,982 5,030,077 10, ,185, % Governing Board 113, , , , , % United Way Campaign 6,038 6,050 6,075 6,106 6,114 6, % University Special Events 1, % President's Office 1,068,212 1,133,388 1,140, , ,951 1,016, % Institutional Research 348, , , , , , % Commencement 120, , , , , % Diversity & Multicultural Affairs 467, , , , , , % V.P. Economic Development 77, , , % University Legal Counsel 647, , , , , , % Provost 1,634,978 1,539,416 1,834,750 1,888,026 1,682,706 1,534, YO Staff Awards 3,885 3,510 3,518 4,730 4,744 5, Yo Provost Position Fund 1, % Staff Advisory Council 1,766 1,750 1,750 1,750 1,750 1, % University Convocation 1,750 5,430 5,430 5,350 5,350 5, % Drug Free Workplace 6,565 6,565 6,565 6,565 6,565 6, % Cultural Affairs 10,000 10, % Liability Insurance 235, , , , ,000 0, % Business Affairs & Finance VP 357, , , , , , % Internal Auditing 172, , , , , , % Controller's Office 950, ,191 1,023,972 1,056,528 1,096,333 1,250, % Risk Management 98, , , , , , % Budget & Financial Analysis 237, , , , , , Yo Treasury Services 1,715,619 1,586,603 1,545,120 1,508,532 1,530,543 1,650, % Human Resources Development & Labor Relations 1,282,374 1,477,938 1,491,707 1,548,953 1,600,994 1,735, % University Police 2,494,644 2,422,867 2,472,976 2,291,193 2,365,727 2,656, % Police/Community Services 1, % Strategic Planning 396, , , , , , % Fenn Tower 324, , , % Parker Hannifin Hall & AC 194, , , % 27

30 705 Cleveland State University Operating Budget - Fiscal Years % Change FYO9 vs. FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY04 Budget Parker Hannifin Admin Ctr 590, , % Student Center Debt Service 508, , % Auxiliary Indirect Institutional Support (308,092) (305,347) (287,727) (297,460) (299,981) (301,772) -2.1% Purchasing Office 420, , , , , ~ 29.3% Property Control 115, , , , , , % Signage 64,385 64,385 64,385 44,385 44,385 46, % Mailing Department 201, , , , , , % Receiving Department 168, , , , , , % Transfer to Auxiliaries 100% 39,206,363 36,616,346 37,673,351 36,478,913 43,076,391 36,650, % Operation and Maintenance of Plant Plant Administration 405, , , , , , % Keith Bldg 406, , , , , , % Recreation Center Plant Costs 302, % Custodial Services 3, ,831,976 3,857,295 3,788,806 3,841,478 4,134, % Building Maintenance 2,252,660 1,557,431 1,608,250 1,594,943 1,618,358 1,747, % Building Operations 1,769,063 1,812,930 1,849,080 1,810,977 1,832,296 1,861, % Care of Grounds 735, , , , , % Utilities Operations 455,285 1,186,572 1,I81,578 1,I37,130 1,I58,745 1,221, % Purchased Utilities 3,998,903 3,966,731 3,993,874 5,482,095 6,259,110 6,133, % Operation Motor Vehicles 42,001 42,001 42,001 (57,999) (57,999) 9, % Renovation Projects 114, , , , ,689 2, % Environmental Health and Safety 211, , , , , , % Fire & Security Campus Safety Flags Property Insurance Capital Planning Scholarships and Fellowships 183, , , , , , % 129, , % 2,300 2,300 2,300 2,300 2,300 2, % 482, , , , , , % 1,128, ,261 1,011,812 1,010,246 1,022,850 1,149, % 15,879,773 16,226,570 16,477,394 17,407,252 18,796,224 19,298, % COE Tuition Waivers Law Fellows Grant 442,094 1,518,705 1,635, , , , % 641, , , ,596 1,087,824 1,087, % 28