1. UNIVERSITY BUDGET PRESENTATION
May 3 and May 4, 2018

2. FISCAL YEAR 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

3. $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

4. $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

5. $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

6. $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

7. STATE APPROPRIATIONS AS A PERCENTAGE OF TOTAL CSU FUNDING
ESTIMATED NON PELL BUDGET : 2008: $73,905, : $78,205, : $85,981, : $91,262, : $96,337, : $98,873, : $102,707, : $104,580, : $107,587, : $108,336, : $114,250,856
STATE APPROPRIATION RATIO : 2008: 49.93% : 51.71% : 42.38% : 36.89% : 31.81% : 32.30% : 32.11% : 31.75% : 32.08% : 33.94% : 35.65%
Some variables of this ratio were estimated in order to reflect impact of reducing Pell Grant expenses from previous year budgets

8. STATE APPROPRIATIONS AND TUITION + INSTITUTIONAL FEE + MANDATORY FEES AS A PERCENTAGE OF TOTAL CSU FUNDING
STATE APPROPRIATION : 2008: $36,904, : $40,436, : $36,439, : $33,670, : $30,648, : $31,938, : $32,981, : $33,203, : $34,513, : $36,768, : $40,735,295
TUITION & FEES : $25,932, $27,040, $35,451, $42,313, $48,144, $49,496, $50,138, $51,247,686 $52,906, $54,458, $55,864,156
ESTIMATED NON PELL BUDGET : $73,905, $78,205, $85,981, $91,262, $96,337, $98,873, $102,707, $104,580, $107,587, $108,336, $114,250,856
STATE APPROPRIATION RATIO : 49.93% % % % % % % % % % %
TUITION & FEES RATIO : 35.09% % % % % % % % % % %
Some variables of this ratio were estimated in order to reflect impact of reducing Pell Grant expenses from previous year budgets

9. $56,549,142 Tuition= $41,801,120 Institutional Fee: $4,271,604
Tuition and Institutional Fee: $46,522,724
Mandatory Fees: $10,446,418

10. $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

11. $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
$ (1-4 hrs) $265 (5+ hrs)
International Fee
$14

12. 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)

13. 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)

14. 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)

15. 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%

16. 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

17. 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 $ x 15 CREDIT HOURS x 2 SEMESTERS x 751 STUDENTS
=$4,002,905 NEW TUITION REVENUE

18. 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

19. CSU’s CHALLENGE

20. $40,735,295

21. $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

22. UPDATE ON NEW INITIATIVES
FISCAL YEAR BUDGET
UPDATE ON NEW INITIATIVES

23. 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

24. JAN TERM
STUDENTS ATTENDED COURSES DURING THE JANUARY TERM SESSION
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 $ COST PER CREDIT HOUR
= TOTAL SAVINGS TO CSU STUDENTS: $304,882

25. 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

26. 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

27. $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
PROJECTED TOTAL FUNDING REDUCTION OVER THREE YEAR PERIOD:
$2,500,000

28. EXPENSE REDUCTIONS IMPLEMENTED TO OFFSET ONLINE UNDERGRAD DIFFERENTIAL ELIMINATION
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

29. EXPENSE REDUCTIONS IMPLEMENTED TO OFFSET ONLINE UNDERGRAD DIFFERENTIAL ELIMINATION
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

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

31. 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

32. 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

33. 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

34. $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

35. ADDITIONAL NEW INITIATIVE
FISCAL YEAR BUDGET
ADDITIONAL NEW INITIATIVE

36. SCHWOB LIBRARY RENOVATION
$4.95 MILLION FOR CONSTRUCTION INCLUDED IN FY 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

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

40. https://vpbusiness.columbusstate.edu/
THIS PRESENTATION WILL BE POSTED AT:
ADDITIONAL QUESTIONS CAN BE ED TO: