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BOT FY2011 Budget Preview, June 10, 2010 6/9/2010

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Eastern Washington University

FY2011 Supplemental Operating and Capital Budget Preview

June 10, 2010

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Goal

• Review budget reductions to date and impactsReview 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

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Decision points for June 2010 Board of Trustees meeting

• Housing and Dining system rate increase• Student Service and Activity Fee rate increase• Approve supplemental FY2011 operating budget• Approve supplemental 2009-11 biennial capital

budget

6/9/20103

PHASE 1PHASE 1

2009-11 OPERATING AND

CAPITAL BUDGETSCAPITAL BUDGETS

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Phase 1 - Biennial Budget 2009-11

• 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 2009-11 biennium, with exceptions• BOT approved biennial operating and capitalBOT approved biennial operating and capital

budget

6/9/20105

Board of Trustees- Statement of Budget Reduction Principles

• Conduct 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

things 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 strategiesg

• 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

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Role of the University Budget Committee

• Campus-wide group, advisory to the PresidentM b hi f f lt t ff t d t d• Membership from faculty, staff, students and administration

• Establishes priority funding recommendations• Reviews new funding proposals or initiatives• Recommends budget reduction plans

6/9/20107

2009-11 Operating Budget- UBC Recommendations to the President, April 23, 2009

• Consider adopting tuition increases at the full authority– University increased tuition 14% each year of the biennium newUniversity 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 g ycommitments such as utilities, Riverpoint leases, etc.– Utilities and Riverpoint leases fully funded. Some permanent

obligations remain funded with temporary sources

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• Preserve funding to meet emergent legislative or regulatory compliance issues such as health and safety, g y p yfiscal 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 resourcesmay have a negative impact on university resources– New initiatives are evaluated based on the future direction of

higher education and the market Eastern serves

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• 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 70.235 Greenhouse Gas Emissions Limits legislation, proceeding with campus g , p g psustainability and energy audit with McKinstry, who specializes in energy savings analysis.

– In 2010, Eastern is implementing a paperless communications policy

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UBC Analysis of Savings Suggestions- Report to the President, April 23, 2009

• Early retirement buyouts• University closures• University closures • Furloughs • Athletics downsizing• Consolidate IT services• Eliminate functions: i.e. University Press,

Teaching and Learning Center, University Print Shop, University Motor Pool

6/9/201011

Phase 1 Reduction- Implemented July 1, 2009

Operating Budget Funds (State and Tuition) Original Budget FY2009 FY2010 Phase 1

Reduction

President's Unit $1,275,862 $144,100

Intercollegiate Athletics 2,996,234 336,100

Academic Affairs 53,812,374 6,021,900

Business & Finance 12,598,689 1,411,700

Student Affairs 6,065,798 681,800

University Advancement 2,807,931 316,900

Information Resources 6,175,118 691,500

GUO's, Central Reserves, Utilities(exempted) 9,300,994 0 (exempted)

Total $95,033,000 $ 9,604,000

FY2010 Tuition Revenue Offset 3,718,000

Total University Reduction $13,322,000

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Reduction targets applied to each division proportionally based on original budget- approximately 11.2%


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Phase 1 Reduction – University Wide (State Funds)

Operations, $1 502 908

Reduction ProposalTotal $9,604,000

Phase 1 Planning – $9.6 Million Reduction

Filled Positions (Salary & Benefit),

$3,884,782 , 40.45%

Vacant (S

Pool Positions (Salary & Benefit),

$1,192,225 , 12.41%

$1,502,908 , 15.65%

Positions(Salary & Benefit),

$3,024,085 , 31.49%

Implemented July 1, 2009

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Phase 1 Reduction – State Funds

Executive Level Faculty Administrative Exempt Classified Total

Phase 1 – Position Reductions by Type and Unit

Exempt

FTE Filled**

FTE Vacant

FTE Filled**

FTE Vacant

FTE Filled**

FTE Vacant

FTE Filled**

FTE Vacant

FTETotal

President 0.00 0.00 -1.00 -2.08 0.00 0.00 -1.00 -2.08 -3.08

Athletics 0.00 0.00 -0.00 -1.00 0.00 0.00 0.00 -1.00 -1.00

Academic Affairs* -10.36 -16.13 -6.39 -3.38 -3.71 -7.96 -20.46 -27.47 -47.93

Business & Finance 0.00 0.00 -2.25 -2.00 -11.75 -6.50 -14.00 -8.50 -22.50

Student Affairs 0.00 0.00 -4.33 -1.87 -2.8 -1.00 -7.13 -2.87 -10.00

Ad t 0 00 0 00 1 00 2 00 2 00 0 00 3 00 2 00 5 00Advancement 0.00 0.00 -1.00 -2.00 -2.00 0.00 -3.00 -2.00 -5.00

Information Technology 0.00 0.00 -1.00 0.00 -1.00 0.00 -2.00 0.00 -2.00

Institutional Total -10.36 -16.13 -15.97 -12.33 -21.26 -15.46 -47.59 -43.92 -91.51

*No filled tenure/tenure track positions are being eliminated.Phase 1 will be in place beginning May 2009

** This total includes 0.80 FTE faculty, 4.34 FTE Classified, and 5.58 FTE Exempt positions that are moved to other funding sources.

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FY2011 Approved Tuition Increases

FY2011 (Approved)

Resident Undergraduates 14%g

Resident Graduates 10%

Nonresident Undergraduates 5%

Nonresident Graduates 5%

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These tuition increases were approved by the Board of Trustees in June 2009 for both academic years of the biennium.

FY2011 Original Approved Operating Budget

Approved June 2009

FY2011(Approved)

Total Operating Budget $209,341,339

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This is year two of the Board of Trustees 2009-11 biennial budget approved in June 2009.


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2009-11 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 & FinanceCentralization of services and flattened administrative structure

Information Technology Centralization of IT staffing and services

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PHASE 2PHASE 2

FY2011 SUPPLEMENTAL BUDGET

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Phase 2 FY2011 Budget Planning Process

• Board of Trustees guiding principles continue• University Budget Committee – Spring 2010y g p g• 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

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2010 Supplemental Session Budget Outcomes

State Operating Budget

pp g

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Phase 2Supplemental Operating Budget – State Funding

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)

M i t & ti t it l ($2 192 000)• Maintenance & operations to capital = ($2,192,000)

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Supplemental Budget – State Funding

Summary of Legislation FY 2010(Approved)

FY 2011 (Approved)

FY2011 (Change)

FY2011 (Supplemental) 2009-11 Total

Maintenance Level Funding* $61 579 000 $62 159 000 $1 104 000** $63 263 000 $124 842 000g $61,579,000 $62,159,000 $1,104,000** $63,263,000 $124,842,000

Reduction (13,322,000) (13,322,000) ($5,280,000) ($18,602,000) ($31,924,000)

Federal Stimulus Funding Offset (5,522,000) - - - (5,522,000)

Total Reductions (18,844,000) (13,322,000) ($5,280,000) ($18,602,000) ($37,446,000)

Federal Stimulus Funding 5,522,000 - - - 5,522,000

Net Reductions after Federal Stimulus ($13,322,000) ($13,322,000) ($5,280,000) ($18,602,000) (31,924,000)

Total State Funding (Appropriation) $48,257,000 $48,837,000 ($4,176,000) $44,661,000 $92,918,000

% Change from Maintenance Level -21.64% -21.43% -29.40% -25.57%

*Reflects the carryforward cost plus all mandatory caseload, enrollment, inflation and other legally unavoidable costs and is net of benefit changes.** Includes funding for employer health insurance increase from $768 to $850 per month

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Operating Fee Revenue

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FY2011 Operating Fee Revenue

FY2011 FY2011FY2011(Approved)

FY2011 (Revised)

FY2011 Total Net Operating Fee Revenue $46,021,000 $46,291,000

FY2011 Incremental Operating Fee Revenue* $4,982,000 $5,252,000

Increase in Operating Fee Revenue $270,000

New incremental operating fee revenue based on approved tuition increases of resident undergraduate 14%, resident graduate 10%, non-resident undergraduate and graduate 5% and 9,475 FTES

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Recommended Use of FY2011 Operating Fees (Tuition)

FY2011

Increase in Net operating fees (tuition) $5 252 000Increase in Net operating fees (tuition) $5,252,000

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 potential 2011-13 impacts $1,685,000

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* Bowwave due to changes in number of filled positions and mix of staffing since the faculty contract date

FY2011 Operating Fees (tuition)

• In anticipation of further reductions in FY2011, Eastern took reductions in the FY2010 budget to gposition 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 U C a so eco e ded ese g add t o arevenue to address 2011-13 reductions.

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Recommended Use of FY2010 Over-realized Revenue

FY2011

FY2010 Over-realized Revenue $750,000

Additional funding from FY10 Carryforward 86,000

Less Allocations:

One-time reduction (326,000)

Compensation savings one-time reduction (230,000)

State Work Study (280,000)

Net $0

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FY2011 Supplemental Operating Budget

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Total State Funding and Operating Fees

FY2011 (Revised)

Instruction $41,204,041

Research 298 911

Expenditures by Program

Research 298,911

Public Service 571,536

Academic Support 7,725,351

Libraries 4,427,452

Student Services 11,597,514

Institutional Support 14,323,008

Plant Operations & Maintenance 13 562 455Plant Operations & Maintenance 13,562,455

Total* $93,710,268Original FY2011 budget reduced by decline in state appropriations of $5,280,000 and increased by additional tuition revenue of $270,000.

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*Includes recharges

Dedicated Local Fund – by Executive Level

FY2011 (Approved) FY2011 (Revised)Revenue/Transfers

Expenditures/ Deductions

Change in Fund Balance

Revenue/Transfers

Expenditures/ Deductions


President $0 $191,152 ($191,152) $0 $201,173 ($201,173)President $0 $191,152 ($191,152) $0 $201,173 ($201,173)

Academic Affairs 19,645,635 20,240,304 (594,669) 21,969,996 23,229,641 (1,259,645)

Business & Finance 5,810,000 7,618,877 (1,808,877) 6,788,500 8,426,111 (1,637,611)

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 $35,754,339 ($3,540,608)

Additional Planned Spending in Fund 148 $587,908

The dedicated local fund provides educational programs which support the mission of the university but that are not directly funded by the Washington State Legislature.

Programs in this fund include Running Start, Summer Session, International Field Studies, Study Abroad, University Press, course fees and continuing education courses.

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Service Fund Budgets

FY2011 (Approved) FY2011 (Revised)Revenue/

RechargesExpenditures/Deductions

Change in Fund

Balance

Revenue/Recharges

Expenditures/Deductions


Stores $35,000 $43,000 ($8,000) $13,500 $29,000 ($15,500)

Printing 898,500 898,500 0 607,500 607,500 0

Workforce Construction 1,920,000 1,642,873 277,127 1,660,000 1,621,267 38,733

University Voice and Data Services 768,876 909,806 (140,930) 716,352 983,223 (266,871)

Motor Pool 531,000 482,313 48,687 483,500 453,504 29,996

Service Funds Total $4 153 376 $3 976 492 $176 884 $3 480 852 $3 694 494 ($213 642)Service Funds Total $4,153,376 $3,976,492 $176,884 $3,480,852 $3,694,494 ($213,642)

Additional Planned Spending in Service Funds $390,526

The service activities or internal revolving funds provide goods and services for other university functions.These funds must finance asset renewal and replacement.

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ASEWU Funds

FY2011Revenues $5,619,754

Additions 90,000

Total Revenues and Additions $5,709,754

Expenditures $2,967,700

Debt service 2,259,318

Total Expenditures and Debt Service $5,227,018

Change in Fund Balance $482,736

S&A Rate Increases 14%*

•S&A fee increase over 7% (second 7% = $239,408) set aside for PUB renewal and replacement fund.

This enterprise includes the operation of student government and provides funds for concerts, social activities, campus recreation, commuting services, student publications such as The Easterner, clubs and organizations and other associated student sponsored activities.

Fund deduction is for debt service. Fund addition is from the PUB.

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Housing and Dining Rates

FY2010 FY2011

Double Room/Gold Meal Plan $2 406 $2 500$94(Fall Quarter with Annual Contract)

$2,406 $2,500

Small Single Room/Gold Meal Plan (Fall Quarter with Annual Contract)

$2,706 $2,800

$94

$94

Proposed FY11 Housing and Dining rates represent a 3.5% increase on room and a 4.5% increase on board over FY10 rates.

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Housing and Dining

FY2011 (Revised)

Revenues $15,546,955

Expenditures 13,648,817

Debt Service & Transfer to Local Capital 1,769,810

Total Expenditures and Debt Service $15,418,627

Change in Fund Balance $128,328

Rate Increases3.5% for housing & 4.5% for meal plans

Average of 4%

The housing and dining program provides room, board and event planning services for students, staff and visitors of the university. It provides a safe, pleasant and well-maintained environment that supports the educational, personal and social growth of all residents.

Fund deductions are for debt service and capital facilities improvements.

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Auxiliary Funds

FY2011 (Approved) FY2011 (Revised)

Revenue/Additions


Change in Fund

Balance

Revenue/Additions


Change in Fund

Balance

Housing & Dining $15,824,752 $15,598,559 $226,193 $15,546,955 $15,418,627 $128,328

ASEWU 3,438,097 3,438,097 0 3,609,754 3,544,800 64,954

Recreation Center Debt Service -- S&A Fees 1,787,000 1,682,218 104,782 2,100,000 1,682,218 417,782

Recreation Center Fees 193,000 110,000 83,000 201,000 81,000 120,000

Intercollegiate Athletics 3,982,093 3,982,093 0 4,306,810 3,849,922 456,888

Bookstore 6,139,700 5,975,263 164,437 5,718,900 5,712,265 6,635

Pence Union Building 1 083 586 1 078 474 5 112 1 050 343 1 045 320 5 023Pence Union Building 1,083,586 1,078,474 5,112 1,050,343 1,045,320 5,023

Parking 675,000 853,954 -178,954 650,000 873,116 (223,116)

Auxiliary Funds Total $33,123,228 $32,718,658 $404,570 $33,183,762 $32,207,268 $976,494

Net Change in Auxiliary Funds $571,924

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Scholarships and Fellowships

FY2011(Approved)

FY2011 (Revised)(Approved) (Revised)

Federal Financial Aid Grants (includes Pell grant and the Supplemental Educational

Opportunity Grant – SEOG)$12,300,000 $12,500,000

State Financial Aid Grants (includes State Need Grant)

13,500,000 12,500,000

EWU Financial Aid Grants(includes EWU grant, endowed scholarships and license plate)

1,750,000 1,785,000

Private Financial Aid Grants (foundation endowed scholarships)

400,000 600,000

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.

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Sponsored Programs (Grants & Contracts)

FY2011 FY2011 (Approved) (Revised)

Federal Research $5,000,000 $5,900,000

State Research 5,000,000 3,700,000

Local Research 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.

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Total FY2011 University Expenditure Budget

FY2011(Approved)

FY2011(Change)

FY2011 (Revised)

Education and General

General Fund State $40,796,000 ($4,130,000) 36,666,000

Education Legacy Trust 8,041,000 (46,000) 7,995,000

Tuition Operating Fees Fund (includes recharges & president’s new initiative fund)

48,746,392 302,876 49,049,268

Dedicated local Funds 31,512,797 4,241,542 35,754,339

Service Funds 3,976,492 (281,998) 3,694,494

Total Education and General $133,072,681 $86,420 $133,159,101

Auxiliary Enterprises 32 718 658 (511 390) 32 207 268Auxiliary Enterprises 32,718,658 (511,390) 32,207,268Scholarships & Fellowships 27,950,000 (565,000) 27,385,000Sponsored Programs 15,600,000 (500,000) 15,100,000

Total $209,341,339 ($1,489,970) $207,851,369

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Cost of Attendance- Resident Undergraduate

Eastern Washington UniversityCost of Attendance – Annual

FY2010 FY2011

Tuition $5,340 $6,088

Mandatory Fees 533 542

Books & Supplies 1,035 1,035

Subtotal $6,908 $7,665

Room & Board 7,218 7,500

Total Cost $14,126 $15,165

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* Direct costs

Cost of Attendance- Resident Undergraduate

FY2011 Annual Comparison

EWU ESC* CWU* WWU* UW* WSU*

Tuition $6,088 $6,108 $6,201 $6,186 $8,509 8,592

Mandatory Fees 542 628 912 762 260 896

Books & Supplies 1,035 1,035 1,035 1,035 1,035 1,035

Subtotal $7,665 $7,771 $8,148 $7,983 $9,804 10,523

Room & Board 7,500 8,460 8,901 8,748 9,399 9,664

Total Cost $15,165 $16,231 $17,049 $16,731 $19,203 $20,187

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•Based on estimated or published rates•Direct costs only


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Student Learning Experience

• Class size• Student to faculty ratio• Access to classes• Student service levels

6/9/201041

For approval at the June 29, 2010 Board of Trustees meeting:

FY2011 Increases – Proposed

FY2011

Service & Activity Fees 14%

Housing & Dining Rates3.5% on housing

4.5% on meal plansAverage of 4%

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FY2011 Revised Budget – Proposed


FY2011(Approved)

FY2011 (Change)

FY2011 (Revised)

Education & General(includes recharges & president’s new initiative fund)

$133,072,681 $86,420 $133,159,101

Auxiliaries 32,718,658 (511,390) 32,207,268

Scholarships and Fellowships 27,950,000 (565,000) 27,385,000

Sponsored Programs 15,600,000 (500,000) 15,100,000Sponsored Programs 15,600,000 (500,000) 15,100,000

Grand Total Budget $209,341,339 ($1,489,970) $207,851,369

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2009-11 Supplemental Capital Budget

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Capital Budget –Appropriations

Appropriations 2009-11 FundSource

Prior(Approved) Change Supplemental

(Revised)

Patterson Hall Remodel Fund 057 $26,600,000 ($2,430,000) $24,170,000

University Science Center 1 Predesign Fund 057 400,000 0 400,000

Minor Works Health Safety and Code Fund 057 2 500 000 0 2 500 000Minor Works – Health, Safety, and Code Fund 057 2,500,000 0 2,500,000

Minor Works – Health, Safety, and Code Fund 057 0 1,343,000 1,343,000

Minor Works – Facility Preservation Fund 057 3,000,000 (1,625,000) 1,375,000

Minor Works – Infrastructure Preservation Fund 057 500,000 0 500,000

Subtotal Fund 057 (State Building Construction Account) $33,000,000 ($2,712,000) $30,288,000Preventive Maintenance and Building Systems Fund 061 2,217,000 2,192,000 4,409,000

Minor Works – Facility Preservation Fund 061 0 1,625,000 1,625,000

Minor Works Infrastructure Preservation Fund 061 1 000 000 0 1 000 000Minor Works – Infrastructure Preservation Fund 061 1,000,000 0 1,000,000

Minor Works Program Fund 061 3,306,000 0 3,306,000

Subtotal Fund 061 (EWU Capital Projects) $6,523,000 $3,817,000 $10,340,000

Total Appropriations $39,523,000 $1,105,000 $40,628,000

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Capital Budget –Reappropriations

Reappropriations 2009-11 FundSource

Prior (Approved) Change Supplemental

(Revised)

Patterson Hall Remodel Fund 057 $400 000 0 $400 000Patterson Hall Remodel Fund 057 $400,000 0 $400,000

Minor Works – Facility Preservation Fund 057 250,000 0 250,000

Minor Works – Infrastructure Preservation Fund 057 2,500,000 0 2,500,000


Subtotal Fund 057 (State Building Construction Account) $4,150,000 $0 $4,150,000

Minor Works – Facility Preservation Fund 061 1,500,000 0 1,500,000


Subtotal Fund 061 (EWU Capital Projects) $3,800,000 $0 $3,800,000( p j ) $ , , $ $ , ,

Minor Works – Health, Safety, and Code Fund 253 1,500,000 (1,343,000) 157,000

Subtotal Fund 253 (Education Construction Account) $1,500,000 ($1,343,000) $157,000

Total Reappropriations $9,450,000 ($1,343,000) $8,107,000

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Capital Budget – Local Capital

Prior RevisedLocal Capital FY2011 Prior Amount Change Revised

AmountResidence 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 10,000 370,000

Dining Capital Equipment 0 102,000 102,000

Total $940,000 $107,000 $1,047,000

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2009-11 Supplemental Capital Budget – Proposed


2009-11 Capital Budget Prior(Approved) Net Change Supplemental

(Revised)

Appropriations $39,523,000 $1,105,000 $40,628,000

Reappropriations 9,450,000 (1,343,000) 8,107,000

Local Capital Projects 940,000 107,000 1,047,000

Total Capital Budget $49 913 000 ($131 000) $49 782 000

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Total Capital Budget $49,913,000 ($131,000) $49,782,000


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