1. Ohio University Cost Diagnostic

2. Cost Diagnostic Where we were…
Significant Budget Cuts between
costs covered in this diagnostic totaled over $37M
Reinvestments after 2011 due to compliance, capacity & infrastructure
Information Technology
Instructional Capacity
Human Resources
Data Driven Advising
Estimated Time for Slide = 2 min.
NOTES:
Safety
Infrastructure

3. Cost Diagnostic Where we are today…
Reviewing cost & revenue drivers and trends
Impacts of Board of Trustees and Institutional priorities
Salaries
Benefits
Financial Aid
Facilities (Investment & Funding)
Revenue Mix (Tuition, SSI, etc.)
Headcount (Student & Employee)
Estimated Time for Slide = ??? 15 min???
NOTEs:
Student Affordability
Compensation
Deferred Maint & Space Renewal
Program Quality & Revenue Growth

4. FY 06 Revenue Grown by CPI to FY15 vs. FY 15 Actuals
Operating Revenue
FY 06 Revenue Grown by CPI to FY15 vs. FY 15 Actuals
Total Actual Revenue

5. FY 06 Expenses Grown by CPI to FY15 vs. FY 15 Actuals
Operating Expenses
FY 06 Expenses Grown by CPI to FY15 vs. FY 15 Actuals
Total Actual Expenses

6. Cost Diagnostic Dashboard
Drivers:
Variables which impact the metric.
Metric:
Presents and compares the stated metric based on each presentation scenario shown below:
FY06 grown by CPI (Status Quo)
Actual results
Normalized actuals (in FY06 $$)
Levers:
Indicates directionally which way the data will likely move over time.
Short term
(1-5 yrs)
Long term (6-10 yrs.)
FY06 Grown by CPI:
Presents 2006 data and adjusts only based on CPI.
For example: Salaries per student headcount
2006 salaries would grow based on CPI
No change projected in headcount.
Actual Results:
Displays actual data as shown on the financial statements.
Normalized Actuals (in FY06 $):
Displays actual financial results restated in FY06 dollars for comparability.
Data may be normalized based on CPI.
Estimated Time for Slide = 3 min
NOTEs:
Thought process/philosophy of establishing the goal
SMART goals
Emphasize that goals works in conjunction with vision and priorities BOT has set.

7. Dashboard: Salary Cost (per student headcount) all salaries/all students
Drivers:
Student headcount
Employee raise pools
Employee headcount ST LT
BOT competitive salary priority
Increase student headcount of non-traditional & non-residential students
Faculty make-up continues to shift (i.e. retirements)
Normalized

8. Healthcare Drivers: Rate of Growth * Plan Design Changes (in Millions)
Health care costs
Health care experience
Employee demographics
Employee headcount
Benefit plans
Self vs fully insured
Rate of Growth $ * $ $ $ $
Designates significant plan changes (excludes AFSME changes)
Unexpected employee utilization and health care experience caused unusual OTO growth
Plan Design Changes (in Millions)
Estimated Time for Slide = 1 min.
NOTEs:
Brief overview

9. Dashboard: Benefits Costs (as a % of Salary)
Drivers:
Health care costs
Health care experience
Employee Demographics
Employee headcount
Benefit plans
Self vs. fully insured ST LT
Benefit Plan Changes
Affordable Care Act (ACT)
Normalized

10. FY17 Expense Drivers Compensation: Healthcare
Three Year PPO Plan Premium and Plan Design Strategy
Cost Avoidance Impact ($ Millions)

11. Dashboard: Institutional Financial Aid (per Athens Undergrad Student Headcount)
Drivers:
Financial Aid
Student Headcount – Athens UG
Signature Awards
Matching Scholarship Program
Competitive environment to maintain enrollments
Non-traditional increased enrollment
Federal/State financial aid
Normalized

12. Dashboard: SSI (per Total Athens Student Headcount)
Drivers:
SSI
Student Headcount – Athens Total (Undergrad + Grad)
Performance formula
State funding
OHIO Share of pool
Normalized

13. Dashboard: Tuition Drivers: Tuition State cap Ohio Guarantee ST LT
Reduction of SIS
Increasing cost vs. efficiencies
Institutional investments in priorities
New revenue
Normalized

14. Dashboard: Capital Investments per Gross Square Feet Athens (includes extension campuses)
Drivers:
Capital additions (investments)
Gross square feet (includes extension campuses) ST LT
Updating Facilities
BOT Priority
CIP/CMP
Century Bond
EIP
Extension Campus growth
Normalized

15. Dashboard: Debt (per Athens Total Student Headcount)
Drivers:
Debt service
Student headcount – Athens total LT
CIP Plan
Century Bond Program
EIP
Enrollments
Deferred Maintenance Backlog
Normalized

16. Dashboard: Utility Costs (per Gross Square Feet)
Drivers:
Utility costs
Gross square feet (includes extension campuses) ST
Adding sq. footage
Century Bond Program
EIP impact
CIP
Energy Contracts
Normalized
Figure out a way to compare application numbers for us vs. others who did not make investments in bilding

17. Academic Metrics