UNIVERSITY BUDGET PRESENTATION May 3 and May 4, 2018

FISCAL YEAR 2017-18 BUDGET Columbus State’s total has deducted approximately $20 million in “pass through” expenses related to Pell Grants and foundation scholarship funding. Other USG schools MAY include these amounts in their budgets. $111,814,361 Total has deducted approximately $20 million in “pass through” expenses related to Pell Grants and foundation scholarship funding

$111,814,361 1 University of Georgia $1,434,046,653 2 Georgia Institute of Technology $1,416,363,131 3 Georgia State University $1,092,753,121 4 Augusta University $871,756,072 5 Kennesaw State University $537,364,820 6 Georgia Southern University $389,627,692 7 University of North Georgia $234,066,681 8 University of West Georgia $228,631,045 9 Valdosta State University $188,087,548 10 Georgia Gwinnett College $161,394,319 11 Georgia College & State University $141,892,518 12 Albany State University $121,654,975 13 Savannah State University $120,763,636 14 Columbus State University $111,814,361 15 Middle Georgia State University $103,329,673 16 Armstrong State University $103,135,316 17 Clayton State University $97,424,896 18 Fort Valley State University $73,418,640 19 Abraham Baldwin $50,197,156 20 Georgia Highlands College $49,994,246 21 Dalton State College $49,839,702 22 Georgia Southwestern State University $47,654,554 23 Gordon State College $46,094,354 24 College of Coastal Georgia $42,474,766 25 Atlanta Metropolitan State College $36,095,758 26 South Georgia State College $31,010,271 27 East Georgia State College $30,748,633 28 Bainbridge State College $21,782,832 Columbus State’s total has deducted approximately $20 million in “pass through” expenses related to Pell Grants and foundation scholarship funding. Other USG schools MAY include these amounts in their budgets. CSU total has deducted approximately $20 million in “pass through” expenses related to Pell Grants and foundation scholarship funding Source= USG website

$111,814,361 Tuition: $41,801,120 Institutional Fee: $4,271,604 Tuition and Institutional Fee: $46,522,724 Mandatory Fees: $10,446,418 State Appropriations: 40,735,295 Course & Elective fees ($2,158,784) Housing ($3,701,594) Cunningham / Continuing Ed ($3,527,668) Other Dining / Bookstore, ($665,761) Misc Auxiliaries ($417,715) TOTAL OTHER: ($1,083,476) Grants & Contracts: $4,088,402 Total has deducted approximately $20 million in “pass through” expenses related to Pell Grants and foundation scholarship funding

$111,814,361 Faculty Personnel= $41,458,588 Non-Academic Support Personnel: $28,545,297 Academic Support Personnel= $10,366,790 Academic Operating: $4,369,353 Administrative Operating: $7,852,292 Travel: $1,099,504 Other: $2,719,444 (primarily contingency accounts) Facilities- Utilities: $3,218,551 Leases (RiverPark buildings): $3,789,853 Maintenance & Repairs: $8,394,869

$111,814,361 Tuition= $41,801,120 Institutional Fee: $4,271,604 Tuition and Institutional Fee: $46,522,724 State Appropriations: 40,735,295 Mandatory Fees: $10,446,418

STATE APPROPRIATIONS AS A PERCENTAGE OF TOTAL CSU FUNDING ESTIMATED NON PELL BUDGET 2008-2018: 2008: $73,905,923 2009: $78,205,356 2010: $85,981,826 2011: $91,262,712 2012: $96,337,448 2013: $98,873,694 2014: $102,707,590 2015: $104,580,584 2016: $107,587,968 2017: $108,336,097 2018: $114,250,856 STATE APPROPRIATION RATIO 2008-2018: 2008: 49.93% 2009: 51.71% 2010: 42.38% 2011: 36.89% 2012: 31.81% 2013: 32.30% 2014: 32.11% 2015: 31.75% 2016: 32.08% 2017: 33.94% 2018: 35.65% Some variables of this ratio were estimated in order to reflect impact of reducing Pell Grant expenses from previous year budgets

STATE APPROPRIATIONS AND TUITION + INSTITUTIONAL FEE + MANDATORY FEES AS A PERCENTAGE OF TOTAL CSU FUNDING STATE APPROPRIATION 2008-2018: 2008: $36,904,427 2009: $40,436,654 2010: $36,439,737 2011: $33,670,187 2012: $30,648,601 2013: $31,938,773 2014: $32,981,647 2015: $33,203,910 2016: $34,513,634 2017: $36,768,255 2018: $40,735,295 TUITION & FEES 2008-2018: $25,932,141 $27,040,964 $35,451,903 $42,313,235 $48,144,577 $49,496,228 $50,138,950 $51,247,686 $52,906,838 $54,458,364 $55,864,156 ESTIMATED NON PELL BUDGET 2008-2018: $73,905,923 $78,205,356 $85,981,826 $91,262,712 $96,337,448 $98,873,694 $102,707,590 $104,580,584 $107,587,968 $108,336,097 $114,250,856 STATE APPROPRIATION RATIO 2008-2018: 49.93% 51.71% 42.38% 36.89% 31.81% 32.30% 32.11% 31.75% 32.08% 33.94% 35.65% TUITION & FEES RATIO 2008-2018: 35.09% 34.58% 41.23% 46.36% 49.97% 50.06% 48.82% 49.00% 49.18% 50.27% 48.90% Some variables of this ratio were estimated in order to reflect impact of reducing Pell Grant expenses from previous year budgets

$56,549,142 Tuition= $41,801,120 Institutional Fee: $4,271,604 Tuition and Institutional Fee: $46,522,724 Mandatory Fees: $10,446,418

$56,549,142 Tuition= $41,801,120 Institutional Fee: $4,271,604 Hours In-State Tuition Out-of-State Tuition Fees In-State Total Out-of-State Total 1 $177.67 $627.07 $802.50 $980.17 $1,429.57 2 $355.34 $1,254.14 $1,157.84 $2,056.64 3 $533.01 $1,881.21 $1,335.51 $2,683.71 4 $710.68 $2,508.28 $1,513.18 $3,310.78 5 $888.35 $3,135.35 $935 $1,823.35 $4,070.35 6 $1,066.02 $3,762.42 $2,001.02 $4,697.42 7 $1,243.69 $4,389.49 $2,178.69 $5,324.49 8 $1,421.36 $5,016.56 $2,356.36 $5,951.56 9 $1,599.03 $5,643.63 $2,534.03 $6,578.63 10 $1,776.70 $6,270.70 $2,711.70 $7,205.70 11 $1,954.37 $6,897.77 $2,889.37 $7,832.77 12 $2,132.04 $7,524.84 $3,067.04 $8,459.84 13 $2,309.71 $8,151.91 $3,244.71 $9,086.91 14 $2,487.38 $8,778.98 $3,422.38 $9,713.98 15 $2,665.00 $9,406.00 $3,600.00 $10,341.00 Tuition= $41,801,120 Institutional Fee: $4,271,604 Tuition and Institutional Fee: $46,522,724 Mandatory Fees: $10,446,418

$14,718,022 Institutional Fee: $4,271,604 Mandatory Fees: $10,446,418 Hours In-State Tuition Out-of-State Tuition Fees In-State Total Out-of-State Total 1 $177.67 $627.07 $802.50 $980.17 $1,429.57 2 $355.34 $1,254.14 $1,157.84 $2,056.64 3 $533.01 $1,881.21 $1,335.51 $2,683.71 4 $710.68 $2,508.28 $1,513.18 $3,310.78 5 $888.35 $3,135.35 $935 $1,823.35 $4,070.35 6 $1,066.02 $3,762.42 $2,001.02 $4,697.42 7 $1,243.69 $4,389.49 $2,178.69 $5,324.49 8 $1,421.36 $5,016.56 $2,356.36 $5,951.56 9 $1,599.03 $5,643.63 $2,534.03 $6,578.63 10 $1,776.70 $6,270.70 $2,711.70 $7,205.70 11 $1,954.37 $6,897.77 $2,889.37 $7,832.77 12 $2,132.04 $7,524.84 $3,067.04 $8,459.84 13 $2,309.71 $8,151.91 $3,244.71 $9,086.91 14 $2,487.38 $8,778.98 $3,422.38 $9,713.98 15 $2,665.00 $9,406.00 $3,600.00 $10,341.00 Institutional Fee: $4,271,604 Mandatory Fees: $10,446,418 Fee Cost   Activity Fee $67 Athletic Fee $200 Health Fee $53 Access Fee $30 Technology Fee $79 Parking Deck Fee $47 Rec. Center Fee $180 Institutional Fee $132.50 (1-4 hrs) $265 (5+ hrs) International Fee $14

Campus Access Fee Funds: rental of parking for RiverPark employees PROJECTED REVENUES PROJECTED EXPENSES NET INCOME (LOSS) Health Fee $765,340 $815,340 ($50,000) Campus Access Fee $390,843 $320,843 $70,000 Parking Deck Fee $620,836 $651,218 ($30,382) Student Activity Fee $1,249,132 $0 Recreation Center Fee $2,385,000 $2,635,000 ($250,000) International Fee $187,370 Technology Fee $1,385,179 Campus Access Fee Funds: rental of parking for RiverPark employees Operation of shuttles Replacement bus costs (thus need for maintain a large fund balance)

Lease / Debt service expenses: $2,450,000 PROJECTED REVENUES PROJECTED EXPENSES NET INCOME (LOSS) Health Fee $765,340 $815,340 ($50,000) Campus Access Fee $390,843 $320,843 $70,000 Parking Deck Fee $620,836 $651,218 ($30,382) Student Activity Fee $1,249,132 $0 Recreation Center Fee $2,385,000 $2,635,000 ($250,000) International Fee $187,370 Technology Fee $1,385,179 Lease / Debt service expenses: $2,450,000 Part time salary expenses: $150,000 (9 positions filled by staff of 37, primarily students) Operating Supplies and Expenses: $35,000 (primarily pool chlorine, chemicals, maintenance)

STUDENT RECREATION CENTER FEE FUNDING & MISC REVENUE VERSUS EXPENSES Lease / Debt service expenses: $2,450,000 Part time salary expenses: $150,000 (9 positions filled by staff of 37, primarily students) Operating Supplies and Expenses: $35,000 (primarily pool chlorine, chemicals, maintenance) 2013 FUND BALANCE= $2,273,971 PROJECTED 2022 FUND BALANCE= ($201,558)

ATHLETICS FEE FUNDING & MISC REVENUE VERSUS EXPENSES Using the BOR formula, CSU’s current subsidy level= 67% Ticket sales= $37,000 Personnel: $1.2 million Team Travel: $210,000 Team Meals: $115,000 Team Equipment: $155,000 Scholarships: $1,010,000 Board of Regents approved maximum subsidy level= 80%. Dashed line here estimates CSU’s spending level if their current subsidy level of 67% grew to 80%

PROJECTED REVENUES PROJECTED EXPENSES NET INCOME (LOSS) Health Fee $765,340 $815,340 ($50,000) Campus Access Fee $390,843 $320,843 $70,000 Parking Deck Fee $620,836 $651,218 ($30,382) Student Activity Fee $1,249,132 $0 Recreation Center Fee $2,385,000 $2,635,000 ($250,000) International Fee $187,370 Technology Fee $1,385,179

INCREASING FULL TIME ENROLLMENT BY 751… PROJECTED REVENUES PROJECTED EXPENSES NET INCOME (LOSS) ADDITONAL STUDENTS NEEDED TO BREAK EVEN Health Fee $765,340 $815,340 ($50,000) 510 Campus Access Fee $390,843 $320,843 $70,000   Parking Deck Fee $620,836 $651,218 ($30,382) 349 Student Activity Fee $1,249,132 $0 Recreation Center Fee $2,385,000 $2,635,000 ($250,000) 751 International Fee $187,370 Technology Fee $1,385,179 Break-even calculation assumes one full time student pays the fee 1.85 times per academic year. Calculation based on past history. TRANSLATES TO $177.67 x 15 CREDIT HOURS x 2 SEMESTERS x 751 STUDENTS =$4,002,905 NEW TUITION REVENUE

ADDITONAL STUDENTS NEEDED TO BREAK-EVEN CSU’s CHALLENGE PROJECTED REVENUES PROJECTED EXPENSES NET INCOME (LOSS) ADDITONAL STUDENTS NEEDED TO BREAK-EVEN Health Fee $765,340 $815,340 ($50,000) 510 Campus Access Fee $390,843 $320,843 $70,000   Parking Deck Fee $620,836 $651,218 ($30,382) 349 Student Activity Fee $1,249,132 $0 Recreation Center Fee $2,385,000 $2,635,000 ($250,000) 751 International Fee $187,370 Technology Fee $1,385,179 Break even calculation assumes one full time student pays the fee 1.85 times per academic year. Calculation based on past history. REACHING BREAK-EVEN

CSU’s CHALLENGE

$40,735,295

$40,735,295 11th highest allocation despite 14th highest budget. University of Georgia $375,259,180 2 Georgia State University $268,793,104 3 Georgia Institute of Technology $264,317,778 4 Augusta University $204,226,511 5 Kennesaw State University $138,123,517 6 Georgia Southern University $100,134,484 7 University of North Georgia $71,808,836 8 University of West Georgia $58,955,513 9 Georgia Gwinnett College $56,401,894 10 Valdosta State University $48,865,461 11 Columbus State University $40,735,295 12 Georgia College & State University $37,024,230 13 Albany State University $35,673,967 14 Middle Georgia State University $33,124,712 15 Armstrong State University $33,102,332 16 Clayton State University $25,539,423 17 Savannah State University $23,579,239 18 Fort Valley State University $22,784,140 19 Georgia Highlands College $17,512,080 20 Abraham Baldwin $17,230,744 21 Dalton State College $16,862,426 22 College of Coastal Georgia $15,159,766 23 Gordon State College $12,608,820 24 Georgia Southwestern State $12,452,117 25 South Georgia State College $11,315,885 26 Atlanta Metropolitan State College $10,911,770 27 East Georgia State College $9,044,195 28 Bainbridge State College $7,440,983 11th highest allocation despite 14th highest budget. Results from enrollment increase in 2015 (from 8,194 to 8,440 students). Source= USG website

UPDATE ON NEW INITIATIVES FISCAL YEAR 2017-18 BUDGET UPDATE ON NEW INITIATIVES

FY 17-18 EQUITY SALARY INCREASES AND NEW POSITIONS ELEVATED FACULTY SALARIES TO 90% OF PEER MEDIAN Resulting equity salary increases totaled $435,110 POSITIONS ADDED: Two Academic Advisors Teacher Ed Special Education Position Student Life Development Specialist Teacher Ed Curriculum & Instruction Position Cyber Security Professor Nursing RS-BSN One Graduate and One Undergraduate Recruiter Nursing FNP Position Art Graphic Design Lecturer

JAN TERM -- 470 STUDENTS ATTENDED COURSES DURING THE JANUARY TERM SESSION -- 312 OF THESE STUDENTS (66.38 % OF JANUARY TERM ATTENDEES) ENROLLED IN 15 OR MORE CREDITS DURING THE SPRING SEMESTER -- THESE 312 STUDENTS ENROLLED IN 1,716 CREDIT HOURS DURING JANUARY TERM -- BECAUSE THEY ENROLLED IN AT LEAST 15 HOURS IN THE SPRING, THESE STUDENTS BENEFITTED FROM COST SAVINGS FOR 1,716 CREDIT HOURS x $177.67 COST PER CREDIT HOUR = TOTAL SAVINGS TO CSU STUDENTS: $304,882

PARKING DECAL PROGRAM FY 18 PROJECTED YEAR-END REVENUE REVENUE RESULTING FROM CHARGING STUDENTS, FACULTY AND STAFF FOR PARKING DECALS= $258,000 REVENUE RESULTING FROM PARKING FINES= $50,000 FY 18 PROJECTED YEAR END EXPENSES PERSONNEL (THREE POLICE OFFICERS, PARKING OFFICE STAFF, STUDENT WORKERS + BENEFITS) EXPENSES = $263,000 PARKING OFFICE OPERATING EXPENSES= $45,000

FISCAL YEAR 2018-19 PROJECTED BUDGET This budget amount is an estimate; actual budget will be completed and submitted on Friday May 4 $112,978,255 This budget amount is an estimate; actual budget will be completed and submitted after this report is presented

$2,500,000 FUNDING REDUCTIONS RESULTING FROM USG LONG TERM INITIATIVES ELIMINATION OF TUITION DIFFERENTIAL CHARGED TO ONLINE UNDERGRADUATE STUDENTS CSU REQUIRED TO ELIMINATE DIFFERENTIAL OVER A THREE YEAR PERIOD 2018-19 2019-20 2020-21 PROJECTED TOTAL FUNDING REDUCTION OVER THREE YEAR PERIOD: $2,500,000

EXPENSE REDUCTIONS IMPLEMENTED TO OFFSET ONLINE UNDERGRAD DIFFERENTIAL ELIMINATION 2018-19 REDUCTIONS TO ACADEMIC AREAS EXPENSE BUDGETS: COLLEGE OF ART: $80,000 COLLEGE OF BUSINESS: $78,805 COLLEGE EDUCATION & HEALTH PROFESSIONS: $102,000 COLLEGE LETTERS & SCIENCE: $71,500 CENTER FOR ONLINE LEARNING: $167,000 PART TIME FACULTY EXPENSE MANAGEMENT: $31,000 TOTAL ACADEMIC REDUCTIONS= $530,305

EXPENSE REDUCTIONS IMPLEMENTED TO OFFSET ONLINE UNDERGRAD DIFFERENTIAL ELIMINATION 2018-19 REDUCTIONS TO NON-ACADEMIC AREAS EXPENSE BUDGETS: ELIMINATE CREDIT CARD FEE LIABILITY: $180,000 UITS- TWO FULL TIME POSITIONS: $200,000 PLANT OPERATIONS DIRECTOR OF CAMPUS PLANNING : $113,701 CSU used to pay 3% credit card fee for tuition payments through 3rd party Fee being transferred to credit card users Students can avoid fee by pay with check online ADVANCEMENT ASSISTANT VICE PRESIDENT: $100,000 TOTAL NON- ACADEMIC REDUCTIONS= $593,701

EXPENSE REDUCTIONS IMPLEMENTED TO OFFSET ONLINE UNDERGRAD DIFFERENTIAL ELIMINATION 2018-19 TOTAL YEAR 1 REDUCTIONS= $1,124,106 PER USG GUIDANCE, ONLINE UNDERGRAD DIFFERENTIAL WILL BE REDUCED 1/3 OF CURRENT COST IN 2018-19= $833,333

FY ‘19 FUNDING 0% BASE TUITION INCREASE= $0 NEW TUITION FUNDS NO MERIT RAISES = $0 NEW SALARY FUNDS STATE FUNDING COVERING TEACHERS’ RETIREMENT SYSTEM COST INCREASE= $1,161,000 ENROLLMENT EARNINGS= $975,000 STATE FUNDING COVERING MAINTENANCE & OPERATING COST OF NEW FACILITIES= $152,000 TOTAL NEW FUNDING= $2,288,000

CHARGES AGAINST CSU FUNDING RESULTING FROM USG INITIATIVES FUND TEACHERS’ RETIREMENT SYSTEM COST INCREASE= $1,161,000 FUND MAINTENANCE AND OPERATING EXPENSES RESULTING FROM NEW FACILITIES= $152,000 REDUCTION TO DEPT OF ADMINISTRATIVE SERVICES PREMIUM FUNDING= $27,000 TOTAL CHARGES= $1,340,000

FUNDING AVAILABLE FOR CSU INITIATIVES IN FY 19= TOTAL NEW FUNDING= $2,288,000 LESS TOTAL CHARGES= $1,340,000 FUNDING AVAILABLE FOR CSU INITIATIVES IN FY 19= $948,000

$948,000 FUND EQUITY SALARY INCREASES TO STAFF POSITIONS PRIMARILY RESULTING FROM STAFF SALARY SURVEY = $462,000 FUND SALARY INCREASES AND PROMOTIONS FOR FACULTY POSITIONS = $224,000 FUND ECONOMIC DEVELOPMENT (FILM, ROBOTICS, ETC.), COMPLIANCE AND LEGAL AFFAIRS INITIATIVES = $200,000 INITIAL FUNDING FOR NEW CYBER SECURITY FACULTY POSITION = $62,000

ADDITIONAL NEW INITIATIVE FISCAL YEAR 2018-19 BUDGET ADDITIONAL NEW INITIATIVE

SCHWOB LIBRARY RENOVATION $4.95 MILLION FOR CONSTRUCTION INCLUDED IN FY 2018-19 BUDGET Final design still under review by CSU Steering Committee COMPLETE REPLACEMENT OF HEATING, VENTILATION AND AIR CONDITIONING SYSTEM NEW ENTRANCE, GLASS EXTERIOR CREATION OF LEARNING COMMONS ADVISING SPACE UPGRADE OF UNIVERSITY ARCHIVES SPACE CONSTRUCTION TARGETED TO START IN FALL OF 2018 WITH COMPLETION IN FALL OF 2019

https://vpbusiness.columbusstate.edu/ DETAILED SPREADSHEET OF CURRENT CSU BUDGET AVAILABLE ON LINE AT WEB ADDRESS: https://vpbusiness.columbusstate.edu/

https://vpbusiness.columbusstate.edu/ THIS PRESENTATION WILL BE POSTED AT: https://vpbusiness.columbusstate.edu/ ADDITIONAL QUESTIONS CAN BE EMAILED TO: fhardymon@ColumbusState.edu