Operating Budget Overview

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Operating Budget Overview

• Presented to the Tuition and Fee Committee
• November 13, 2009

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UTSA Operating Budget OverviewAGENDA

• Fund Sources
• State / Designated / Auxiliary / Restricted
• Where the Money Comes From and Where the Money
  Goes
• State Funds - Educational General
• Discretionary vs. Non-Discretionary
• State Revenue and Tuition Trends
• Other Revenues - Designated, Auxiliary,
  Restricted
• Discretionary vs. Non-Discretionary Funds
• Designated Tuition Uses

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Fund SourcesFiscal Year 2010
State Funds Also referred to as EG
Educational General budgets

• State Funds (178.9 M)
• State Appropriations Formula Funding, Special
  Items, Benefits
• THECB Transfers TX Pub Ed Grant (TPEG),
  Work-study, etc.
• Statutory Tuition and Certain Lab Fees
• Designated Funds (151.3 M)
• Designated Tuition, Mandatory, Course
  Incidental Fees
• Indirect Cost Recovery Facilities
  Administrative Overhead
• Auxiliary Enterprise Funds (50.6 M)
• Housing, Parking, Athletics, Bookstore,
• University Center, Food Services
• Restricted Funds (86.7 M)
• GiftsSponsored Programs Grants/ContractsFeder
  al Financial Aid

34.6 Mil
Designated Funds Also referred to as
Institutional funds
Auxiliary Funds Must be 100 Self-Support no
subsidies from other funds
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Where the Money Comes FromFiscal Year 2010
Revenue Sources 467.4 Million

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Where the Money GoesFiscal Year 2010 (By Expense)
Operating Expenses 467.4 Million
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State Funds Educational General (EG)
State Appropriations - TOTAL General Revenue Tuition Revenue Bond Retirement Research Development Fund Special Items Benefits Paid by the State General Revenue Dedicated - TOTAL Statutory Tuition Lab Supplemental Fees State Grants Contracts THECB Incentive Funding THECB College Work Study THECB Texas Grant Program Budget 2010 127,276 72,892 12,480 3,402 15,273 23,229 40,240 39,896 344 10,690 2,491 200 8,000 Type of Revenue Discretionary Non-Discretionary Non-Discretionary Non-Discretionary Non-Discretionary Discretionary Non-Discretionary Non-Discretionary Non-Discretionary Non-Discretionary

(In thousands)
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State Funds - Statutory Tuition

• Rates established by Texas Education Code
  54.051(50/SCH since Fall 2005 for resident
  undergraduate students)
• Same rate for all UT institutions
• Graduate students pay 2 times undergraduate rate,
  referred to as Graduate Incremental Tuition
• (Rate has remained at 100/SCH since Fall 2005)
• Non-resident students pay rates equal to the
  average non-resident tuition at the 5 most
  populous U.S. states Rates are determined by The
  Higher Education Coordinating Board (THECB) and
  listed under Texas Ed Code 54.051(d). The
  current non-resident student rate is 331/SCH for
  UG and 662/SCH for GR.
• Statutory Tuition is a revenue source for the
  Instructional Operation (I/O) Formula, an
  amount estimated in the General Appropriations
  Act
• The Institution bears the impact of any over or
  under collection of budgeted revenue worse for
  campuses who lose enrollment

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State Appropriations by UT Campus
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State Appropriations and Total Revenues
net of adjustments for comparison to Annual
Financial Report
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State Appropriations and Tuition Revenue
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Revenue per FTE Student
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Other Revenues
DESIGNATED REVENUE Designated Tuition Mandatory Student Fees Program, Course Related/Incidental Net Sales Service FA Indirect Cost Recovery Net Investment Income Other AUXILIARY REVENUE Mandatory Student Fees Net Auxiliary Enterprises Net Investment Income RESTRICTED REVENUE Grants Financial Aid Gifts BUDGET 2010 151,278 79,984 39,882 17,420 5,019 6,150 2,515 308 50,617 23,154 26,898 565 86,693 42,691 35,496 8,506 Revenue Type Discretionary Non-Discretionary Non-Discretionary Non-Discretionary Discretionary Discretionary Discretionary Non-Discretionary Non-Discretionary Quasi-Discretionary Non-Discretionary Non-Discretionary Quasi-Discretionary

(In thousands)
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Designated Funds - Designated Tuition

• In 2003, the legislature deregulated designated
  
• tuition rates to counteract declining state
  revenue.
• Rates are set by the Board of Regents
• FY 08 101/SCH FY09 110/SCH FY10
  120.85
• Very important revenue stream
• Only discretionary source of new revenue in the
  2nd year of the biennium to fund merit, mandatory
  cost increases, new faculty, strategic
  initiatives, etc.

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Designated Tuition UsesBudget 2010
(in millions)
Designated Tuition Revenue 80.0

Uses of Total
Financial Aid Programs 13.7 17.1
Instruction Academic Support 20.7 25.9
Student Services 3.7 4.6
Debt Service Capital Outlay 10.4 13.0
Operations Maintenance of Plant 14.8 18.5
Institutional Support 15.0 18.8
Other Expenses 1.7 2.1
Total Uses 80.0 100
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Your Tuition Dollars at WorkInstruction
Academic Support

• Expenditures for salaries, wages, and all other
  costs related to those engaged in the teaching
  function including the operating costs of
  instructional departments. This would include the
  salaries of faculty, teaching assistants,
  lecturers and teaching equipment. Library
  materials and related salaries are also included.
• Budget 2010 funding 20.7 M from Designated
  Tuition
• 16.9 M Faculty Salaries
• 3.1 M Departmental Operating Costs (office
  furniture, computers, printers, office supplies,
  equipment, travel, etc.)
• 0.6 M Teaching Assistants
• 0.1 M Special Items (TEX-Prep, Water Research
  Center)

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Your Tuition Dollars at Work

• 163 new faculty FTEs added over five years
• 14 increase from Fall 2005 to Fall 2009
• 36 new budgeted faculty FTEs for Fiscal Year 2010

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Your Tuition Dollars at Work
of FTE students per faculty member

• 163 new faculty FTEs added over five years
• Student Faculty ratio has improved 6 over the
  last five years

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Your Tuition Dollars at WorkInstitutional
Support

• Expenditures for central activities concerned
  with administration and long-range planning for
  the entire institution. Expenditures related to
• Executive direction, planning, programming, and
  legal operations
• Activities to maintain relations with the
  community, alumni, or other constituents
  development and fund raising
• Fiscal operations (accounting office, financial
  services, budget office)
• Activities related to general administrative
  operations and services (human resources office,
  purchasing office, etc)
• Budget 2010 funding 15.0 M from Designated
  Tuition
• 11.1 M Salaries, Wages, and Benefit
  Expenditures
• 3.9 M Departmental Operating costs

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Your Tuition Dollars at WorkStudent Services

• Expenditures for offices of admissions and of
  the registrar and activities with the primary
  purpose of contributing to students emotional
  and physical well-being and intellectual,
  cultural, and social development outside the
  context of the formal instruction program.
• Budget 2010 funding 3.7 M from Designated
  Tuition
• 2.7 M Salaries, Wages, and Benefits
• 1 M Departmental Operating costs

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Your Tuition Dollars at WorkOperation
Maintenance of Plant

• Expenditures of current operating funds for the
  operation and maintenance of the physical plant.
  This includes all expenditures for operations
  established to provide services and maintenance
  related to grounds and facilities. Also included
  are utilities, fire protection, property
  insurance, and similar items.
• Campus Police
• Environmental Health Safety
• Facilities
• Budget 2010 funding 14.8 M from Designated
  Tuition
• 8.2 M Utilities
• 1.3 M University Leases
• 2.0 M Salaries, Wages, and Benefits
• 1.3 M Misc Projects including fire safety,
  chemical/radiation waste, environmental testing,
  and property insurance
• 1.9 M Departmental Operating costs

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Your Tuition Dollars at WorkDebt Service
Capital Outlay

• Debt Service Interest and principal payments
  from borrowed funds for Capital Projects approved
  by the Board of Regents such as construction of a
  building or renovation of existing facilities.
• Capital Outlay acquisition of a long-lived
  assets
• Budget 2010 funding 10.4 M from Designated
  Tuition
• 2.5 M Renovation Projects (classroom, lab, and
  restroom renovations, network upgrades, etc.)
• 3.0 M Building and facilities repairs
  (Deferred Maintenance)
• 1.6 M Miscellaneous Projects
• 3.3 M Debt Service

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Your Tuition Dollars at WorkDebt Service
Capital Outlay

• What debt does Designated Tuition pay for?
• Downtown Building Phase II
• Downtown Campus Cladding Repairs
• Monterey Building Acquisition
• Thermal Energy Plant No. 2/Garage
• Campus Roadway Parking Improvements

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Your Tuition Dollars at WorkFinancial Aid
Programs - 13.7 M

• What the state requires (need based programs)
• Scholarships - 6.1 M
• Work-study Programs - 1.2 M
• B-on-Time Program - 2.2 M
• Total 9.5 M
• Other programs funded by Designated Tuition
• Scholarships - 0.6 M
• Fellowships - 2.3 M
• Incentive Programs - 0.4 M
• TX Tomorrow Fund Interest Free Loan/Forgiveness
  Program - 0.8 M
• Total 4.1 M

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Your Tuition Dollars at WorkBudget 2010 Recap
(in millions)
Faculty Salaries 16.9
Staff Salaries Wages 15.8
Departmental Operating Costs 9.9
Teaching Assistants 0.6
Financial Aid Programs 13.7
Utilities 8.2
University Leases 1.3
Misc Projects (OM of Plant) 1.3
Renovation Projects 2.5
Building Facilities Repairs 3.0
Debt Service 3.3
Misc Capital Projects 1.6
Other Expenses 1.8
Total Designated Tuition 79.9
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Any Questions?
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Special Item SupportFiscal Year 2010
(In thousands)
Instruction and Academic Support
Texas Pre-Engineering Program Center for Water Research 662.1 133.8
Downtown Campus Phase II 1,312.5
Research
San Antonio Life Sciences Institute 2,000.0
Institutional Enhancement 1,981.4
Public Service
Small Business Development Center SBDC South West Texas Border The Institute of Texan Culture Texas State Data Center P-16 Council 3,992.2 1,213.2 3,087.1 640.7 250.0
Total Special Items 15,273.0