2015-2016 ALLOCATION SUMMARY and WORKPAPERS EDUCATION AND GENERAL State University System of Florida Board of Governors Office of the Chancellor 325 West Gaines Street, Suite 1614 Tallahassee, FL 32399 Phone 850.245.0466 Fax 850.245.9685 www.flbog.edu MEMORANDUM TO: University Budget Officers FROM: Kristie Harris Director, University Budgets DATE: June 26, 2015 SUBJECT: 2015-2016 Allocation Summary and Workpapers ______________________________________________________________________________ The attached document is the 2015-2016 Allocation Summary and Workpapers that provides budgetary detail for each university. The Governor received the appropriations bill on June 19, 2015, and signed it on June 23, 2015. There was one state university system operating item vetoed by the Governor with an impact of $8,000,000. Copies of the Allocation Summary and Workpapers are being forwarded for your information. If you have questions, please call me at 850-245-9757 or Dale Bradley at 850-245-9392. KLH/db c: Ms. Allyce Heflin Mr. Tim Elwell Ms. Sherri Croom Florida A&M University | Florida Atlantic University | Florida Gulf Coast University | Florida International University Florida Polytechnic University | Florida State University | New College of Florida | University of Central Florida University of Florida | University of North Florida | University of South Florida | University of West Florida STATE UNIVERSITY SYSTEM OF FLORIDA 2015-2016 ALLOCATION SUMMARY I. INTRODUCTION The allocation of resources to the twelve universities and the seven special units has been developed in accordance with the 2015 General Appropriations Act (GAA) - (Senate Bill 2500-A), Implementing Legislation (Senate Bill 2502), Legislative Appropriation Work Papers, and the Governor’s vetoes. The Appendix contains relevant sections of the GAA, Implementing Legislation, and other important information. Review this Appendix, as it is the responsibility of each university to assure compliance with legislative conditions and restrictions as they affect the budgets of the state universities. Appropriated funds for the State University System (SUS) are provided in the Education and General (E&G) budget entity. The 2015-2016 Allocation Summary is based on the 2014-2015 estimated expenditures reported as the base in the 2015-2016 Legislative Budget Request (LBR) plus any additional appropriations provided by the Legislature. A. Appropriated Program Component The 2015-2016 Allocation Summary was developed using the following Grants and Aids (G/A) and Special Categories within the E&G program component: Program Component Title Component # 1. Education and General 03.05.01.00.00 Grants & Aids Category # 1. Education and General - Universities 052310 2. FAMU/FSU College of Engineering 052312 3. Institute of Food and Agricultural Sciences – IFAS 052315 4. UF Health Center - UF-HSC 052325 5. USF Medical Center - USF-HSC 052320 6. FSU Medical School - FSU-MS 052335 7. FIU Medical School – FIU-MS 052339 8. UCF Medical School – UCF-MS 052337 9. FAU Medical School – FAU-MS 052341 10. Moffitt Cancer Center Operations 050333 11. Student Financial Aid 052350 12. Institute for Human & Machine Cognition 052353 Special Categories Category # 1. Risk Management Insurance 103241 B. Traditional Program Components Universities will develop their operating budgets by matching the allocated G/A and/or Special Category to traditional program components as follows: Allocated Traditional 1. Universities Instruction & Research Institutes & Research Centers Academic Infrastructure Support Orgs Plant Operation & Maintenance Administrative Direction & Support Service Radio/TV Libraries Museums Student Services 2. FAMU/FSU College of Engineering Instruction & Research Institutes & Research Centers Academic Infrastructure Support Orgs Plant Operation & Maintenance Administrative Direction & Support Service Radio/TV Libraries Museums Student Services 3. Institute of Food and Agricultural Sciences - IFAS Instruction & Research Institutes & Research Centers Academic Infrastructure Support Orgs Plant Operation & Maintenance Administrative Direction & Support Service Extension 4. UF Health Science Center - UF-HSC Instruction & Research Institutes & Research Centers Plant Operation & Maintenance Administrative Direction & Support Service Libraries Allied Clinics 5. USF Health Science Center - USF-HSC Instruction & Research Institutes & Research Centers Academic Infrastructure Support Orgs Plant Operation & Maintenance Administrative Direction & Support Service Libraries Allied Clinics 6. FSU Medical School - FSU-MS Instruction & Research Plant Operation & Maintenance Administrative Direction & Support Service Libraries 7. FIU Medical School – FIU-MS Instruction & Research Plant Operation & Maintenance Administrative Direction & Support Service Libraries 8. UCF Medical School – UCF-MS Instruction & Research Plant Operation & Maintenance Administrative Direction & Support Service Libraries 9. FAU Medical School – FAU-MS Instruction & Research Plant Operation & Maintenance Administrative Direction & Support Service Libraries 10. Moffitt Cancer Center Operations Separate Entity 11. Student Financial Aid Student Services 11. Institute of Human & Machine Cognition Separate Entity C. Institutes and Research Centers The following is a list of Academic Infrastructure Support Organizations (AISO) pursuant BOG Regulation 10.014 : Host Institution Center UF University Press of Florida USF Florida Institute of Oceanography II. ALLOCATION GUIDELINES A. Issues Impacting All Institutions: 1. Student Tuition and Fee Increase The 2015 Legislature did not recommend a base undergraduate student tuition increase, therefore tuition will remain at $105.07 per credit hour. The Student and Other Fees Trust Fund budget authority was established based on a 0% tuition increase for undergraduate students and a 0% increase for resident graduate and professional and all out-of-state students. In addition, proviso language states that the general revenue funds provided to each university is contingent upon each university complying with the tuition and fee policies established in the proviso language and Part II of Section 1009, F.S. Funds appropriated to a specific university shall not be affected by the failure of another university to comply with this provision. Universities continue to have statutory authority to increase resident graduate and professional tuition and out-of- state fees up to 15%. 2. Additional fee requirements Pursuant to Board Regulation 7.001(11), F.S., each student enrolled in the same undergraduate college credit course more than twice shall be assessed an additional $177.94 per student credit hour charge in addition to the tuition fees outlined above. These college credit hours shall not be included in calculations of full-time equivalent enrollments for state funding purposes. Universities may make exceptions to this provision for individualized study elective coursework, courses repeated due to the requirements of a major, and courses that are intended to continue over multiple semesters. The amount the student pays through base tuition, plus the repeat course fee, makes up the full cost per credit hour. 3. Student tuition / other revenue projections The student tuition revenue projections reflect the 2014-2015 estimated enrollment plan provided by each university in the 2014 Work Plan. Proviso states that “The appropriations provided in Specific Appropriations 138 through 145 from the Education and General Student and Other Fees Trust Fund are the only budget authority provided in this act for the 2015- 2016 fiscal year to the named universities to expend tuition and fees that are collected during the 2015-2016 fiscal year and carried forward from the prior fiscal year and that are appropriated into local accounts pursuant to section 1011.4106, Florida Statutes. The expenditure of tuition and fee revenues from local accounts by each university shall not exceed the authority provided by these specific appropriations, unless approved pursuant to the provisions of chapter 216, Florida Statutes.” The total student tuition is comprised of student tuition revenues, estimated June 30, 2015, carry forward of tuition and fees, and other incidental tuition revenues. The final summer 2013, final fall 2014, and final spring 2014 student data course files were used to predict the out-of-state students. The student tuition budget authority was adjusted to account for estimated 2014-2015 full-time equivalent enrollment instead of the funded enrollment plan. Based on the authority of each university to establish a waiver policy and whether to fully implement the tuition increase for graduate, graduate professionals, and nonresident students, the universities’ actual tuition collections will vary from the projections included in this allocation document. The estimated June 30, 2014, carry forward of tuition and fees was provided by each university. The "other incidental tuition revenues" are the 2014-2015 estimated collections and the $1,000,000 sponsored research requirement is distributed proportional to each university's 2007-2008 indirect costs recovered. 4. Fee waivers (in-state and out-of-state) Using the student fee formula and calculating the across-the-board percentage increase used by the Legislature, $147,821,259 in fee waivers would be generated. In addition, the $5,030,000 appropriated from lottery funds in 2000-2001 continues in the base budget to be used to support fee waivers. Pursuant to Board Regulation 7.008, each university board of trustees is authorized to waive fees for purposes that support and enhance the mission of the university. All waivers must be based on policies that are adopted by university boards of trustees. Each university shall continue to report the number and value of the waivers granted annually in the Student Information File. B. Cost-to-Continue / Base Budget Programs: 1. Transfer Among Units - UCF, UCF-MS For FY 2015-2016, UCF requested technical adjustments between the main campus and the medical school. Generally, the technical adjustments are transfers between main campuses, branch campuses, and medical schools for adjustments to