1. RCM Project: GenEd Analysis Honors Managerial Accounting: Dr. Gaffney Project by Rachael Voluck, Heather O'Donnell, Nate Clark, Christopher Dempsey, and Clinton Tustin

2. RCM Defined Decentralized Responsibility to Schools Increase in cost effectiveness Driver of revenue o Incentives

3. Current Budgeting System Centralized Budget changes based off credit hours o Increase or decrease of 1% from prior year Time lag between generating revenue and receiving funds

4. RCM at Temple University Decentralized Budget Model (DBM) Goal: "To decentralize both the authority and responsibility that has typically been held with revenue decisions at the center of the university." Support centers to promote efficiency Financial resolution to decreases in state funding

5. Potential Advantages for GenEd Great professors and classes. Less turnover of faculty. Classes are similar from year to year. More classes offered.

6. Potential Advantages for GenEd GenEd remains important. RCM combined with GenEd helps keep all schools connected, so all students have similar class experiences.

7. Potential Disadvantages for GenEd In housing of Gen Ed o Lower quality classes Need Budget Manager Deans, President, Provost should collaborate Increased responsibility at lower level

8. Potential Disadvantages for GenEd New Deans being introduced o Media and Communications o Health and Social Work o Science and Tech o Library Poor funding to common goods

9. RCM Results in the Past Indiana University o Perceived as successful for students and faculty o Despite concerns few problems surfaced with maintaining common goods The University of Michigan o Common good academic units with central budget o Modest results to decline in use of common goods, not significant

10. Future Recommendations Determine a cost driver Require strong support from President/Provost o Protect the program o Require foundation courses to be taken in GenEd Maintain collegiality of the University Build strong, dynamic leadership and mission planning

11. Conclusion Temple needs a transparent, data-driven budget to allocate resources Colleges will be taxed for use of standardized GenEd programs Exact repercussions for GenEd are still unclear at this time No programs will be penalized in the first year of implementation